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#!/usr/bin/perl
# fund-report.plx -*- Perl -*-
#
# Script to generate end-of-year summary reports.
#
# Copyright (C) 2011, 2012, Bradley M. Kuhn
#
# This program gives you software freedom; you can copy, modify, convey,
# and/or redistribute it under the terms of the GNU General Public License
# as published by the Free Software Foundation; either version 3 of the
# License, or (at your option) any later version.
#
# This program is distributed in the hope that it will be useful, but
# WITHOUT ANY WARRANTY; without even the implied warranty of
# MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE. See the GNU
# General Public License for more details.
#
# You should have received a copy of the GNU General Public License along
# with this program in a file called 'GPLv3'. If not, write to the:
# Free Software Foundation, Inc., 51 Franklin St, Fifth Floor
# Boston, MA 02110-1301, USA.
use strict;
use warnings;
use Math::BigFloat;
use Date::Manip;
my $VERBOSE = 0;
my $DEBUG = 0;
my $LEDGER_BIN = "/usr/local/bin/ledger";
my $ACCT_WIDTH = 70;
sub Commify ($) {
my $text = reverse $_[0];
$text =~ s/(\d\d\d)(?=\d)(?!\d*\.)/$1,/g;
return scalar reverse $text;
}
sub ParseNumber($) {
$_[0] =~ s/,//g;
return Math::BigFloat->new($_[0]);
}
Math::BigFloat->precision(-2);
my $ZERO = Math::BigFloat->new("0.00");
my $ONE_PENNY = Math::BigFloat->new("0.01");
if (@ARGV < 2) {
print STDERR "usage: $0 <START_DATE> <END_DATE> <LEDGER_OPTIONS>\n";
exit 1;
}
my($startDate, $endDate, @mainLedgerOptions) = @ARGV;
my $err;
my $formattedEndDate = UnixDate(DateCalc(ParseDate($endDate), ParseDateDelta("- 1 day"), \$err),
"%B %e, %Y");
die "Date calculation error on $endDate" if ($err);
my $formattedStartDate = UnixDate(ParseDate($startDate), "%B %e, %Y");
die "Date calculation error on $startDate" if ($err);
my %reportFields =
('Cash' => { args => [ '-e', $endDate, 'bal', '/^Assets/' ] },
'Accounts Receivable' => {args => [ '-e', $endDate, 'bal', '/^Accrued:Accounts Receivable/' ]},
'Loans Receivable' => {args => [ '-e', $endDate, 'bal', '/^Accrued:Loans Receivable/' ]},
'Accounts Payable' => {args => [ '-e', $endDate, 'bal', '/^Accrued.*Accounts Payable/' ]},
'Accrued Expenses' => {args => [ '-e', $endDate, 'bal', '/^Accrued.*Expenses/' ]},
'Liabilities, Credit Cards' => {args => [ '-e', $endDate, 'bal', '/^Liabilities:Credit Card/' ]},
'Liabilities, Other' => {args => [ '-e', $endDate, 'bal', '/^Liabilities/',
'and', 'not', '/^Liabilities:Credit Card/']},
'Unearned Income, Conference Registration' => {args => [ '-e', $endDate, 'bal',
'/^Unearned Income.*Conf.*Reg/' ]},
'Unearned Income, Other' => {args => [ '-e', $endDate, 'bal', '/^Unearned Income/', 'and', 'not',
'/^Unearned Income.*Conf.*Reg/' ]},
'Unrestricted Net Assets' => {args => [ '-e', $endDate, 'bal', '/^(Income|Expenses):Conservancy/' ]},
'Temporarily Restricted Net Assets' => {args => [ '-e', $endDate, 'bal', '/^(Income|Expenses)/',
'and', 'not', '/^(Unearned Income|(Income|Expenses):Conservancy)/' ]},
'Total Net Assets' => {args => [ '-e', $endDate, 'bal', '/^(Income|Expenses)/' ]},
);
foreach my $item (keys %reportFields) {
my(@fullCommand) = ($LEDGER_BIN, @mainLedgerOptions,
'-V', '-X', '$', '-S', 'T', '-s', '-d', 'T', @{$reportFields{$item}{args}});
open(FILE, "-|", @fullCommand)
or die "unable to run command ledger command: @fullCommand: $!";
my $foundBalance;
my $seenTotalLine = 0;
print STDERR ($VERBOSE ? "Running: @fullCommand\n" : ".");
print STDERR " Output of @fullCommand\n" if $DEBUG;
while (my $line = <FILE>) {
print STDERR $line if ($DEBUG);
$seenTotalLine = 1 if $line =~ /^\s*\-+\s*/; # Skip lines until the total line
$foundBalance = $1
if (not $seenTotalLine and $line =~ /^\s*[^0-9\-]+\s*([\-\d,\.]+)\s+/);
if ($line =~ /^\s*\$\s*([\-\d,\.]+)\s*$/) {
$foundBalance = $1;
last;
}
}
close FILE;
die "problem running ledger command: @fullCommand: $!" unless ($? == 0);
if (not defined $foundBalance) {
$foundBalance = $ZERO;
} else {
$foundBalance =~ s/,//g;
$foundBalance = Math::BigFloat->new($foundBalance);
}
$foundBalance = $ZERO if not defined $foundBalance;
$reportFields{$item}{total} = abs($foundBalance);
print STDERR "$item: $reportFields{$item}{total}\n" if $VERBOSE;
}
open(BALANCE_SHEET, ">", "balance-sheet.txt")
or die "unable to open balance-sheet.txt for writing: $!";
print BALANCE_SHEET " BALANCE SHEET\n",
" Ending ", $formattedEndDate, "\n",
"\n\nASSETS\n\n";
my $formatStr = " %-42s \$%13s\n";
my $formatStrTotal = "%-45s \$%13s\n";
my $tot = $ZERO;
foreach my $item ('Cash', 'Accounts Receivable', 'Loans Receivable') {
next if $reportFields{$item}{total} == $ZERO;
print BALANCE_SHEET sprintf($formatStr, "$item:", Commify($reportFields{$item}{total}));
$tot += $reportFields{$item}{total};
}
print BALANCE_SHEET "\n", sprintf($formatStrTotal, "TOTAL ASSETS", Commify($tot)), "\n\nLIABILITIES\n\n";
my $totLiabilities = $ZERO;
foreach my $item ('Accounts Payable', 'Accrued Expenses',
'Liabilities, Credit Cards', 'Liabilities, Other',
'Unearned Income, Conference Registration', 'Unearned Income, Other') {
next if $reportFields{$item}{total} == $ZERO;
print BALANCE_SHEET sprintf($formatStr, "$item:", Commify($reportFields{$item}{total}));
$totLiabilities += $reportFields{$item}{total};
}
print BALANCE_SHEET "\n", sprintf($formatStr, "TOTAL LIABILTIES", Commify($totLiabilities)),
"\n\nNET ASSETS\n\n";
my $totNetAssets = $ZERO;
foreach my $item ('Unrestricted Net Assets', 'Temporarily Restricted Net Assets') {
next if $reportFields{$item}{total} == $ZERO;
print BALANCE_SHEET sprintf($formatStr, "$item:", Commify($reportFields{$item}{total}));
$totNetAssets += $reportFields{$item}{total};
}
print BALANCE_SHEET "\n", sprintf($formatStr, "TOTAL NET ASSETS", Commify($totNetAssets)), "\n\n",
sprintf($formatStrTotal, "TOTAL LIABILITIES AND NET ASSETS",
Commify($totNetAssets + $totLiabilities));
close BALANCE_SHEET;
print STDERR "\n";
die "unable to write to balance-sheet.txt: $!" unless ($? == 0);
die "Cash+accounts receivable total does not equal net assets and liabilities total"
if (abs( ($reportFields{'Cash'}{total} + $reportFields{'Accounts Receivable'}{total}
+ $reportFields{'Loans Receivable'}{total})) -
abs($reportFields{'Accounts Payable'}{total} +
$reportFields{'Accrued Expenses'}{total} +
$reportFields{'Unearned Income, Conference Registration'}{total} +
$reportFields{'Unearned Income, Other'}{total} +
$reportFields{'Liabilities, Credit Cards'}{total} +
$reportFields{'Liabilities, Other'}{total} +
$reportFields{'Total Net Assets'}{total}) > $ONE_PENNY);
die "Total net assets doesn't equal sum of restricted and unrestricted ones!"
if (abs($reportFields{'Total Net Assets'}{total}) -
abs($reportFields{'Unrestricted Net Assets'}{total} +
$reportFields{'Temporarily Restricted Net Assets'}{total}) > $ONE_PENNY);
my %incomeGroups = ('INTEREST INCOME' => { args => ['/^Income.*Interest/' ] },
'DONATIONS' => { args => [ '/^Income.*Donation/' ] },
'BOOK ROYALTIES & AFFILIATE PROGRAMS' =>
{ args => [ '/^Income.*(Royalt|Affilate)/' ] },
'CONFERENCES, REGISTRATION' => {args => [ '/^Income.*Conf.*Reg/' ] },
'CONFERENCES, RELATED BUSINESS INCOME' => { args => [ '/^Income.*(Booth|RBI)/'] },
'LICENSE ENFORCEMENT' => { args => [ '/^Income.*Enforce/' ]},
'TRADEMARKS' => {args => [ '/^Income.*Trademark/' ]},
'ADVERSITING' => {args => [ '/^Income.*Advertising/' ]});
my @otherArgs;
foreach my $type (keys %incomeGroups) {
@otherArgs = ("/^Income/") if @otherArgs == 0;
push(@otherArgs, 'and', 'not', @{$incomeGroups{$type}{args}});
}
$incomeGroups{"OTHER"}{args} = \@otherArgs;
$incomeGroups{"TOTAL"}{args} = ['/^Income/'];
open(INCOME, ">", "income.txt") or die "unable to open income.txt for writing: $!";
foreach my $type (keys %incomeGroups) {
my(@fullCommand) = ($LEDGER_BIN, @mainLedgerOptions, '-V', '-X', '$',
'-b', $startDate, '-e', $endDate,
'-F', '%-.80A %22.108t\n', '-s',
'reg', @{$incomeGroups{$type}{args}});
open(FILE, "-|", @fullCommand)
or die "unable to run command ledger command: @fullCommand: $!";
print STDERR ($VERBOSE ? "Running: @fullCommand\n" : ".");
$incomeGroups{$type}{total} = $ZERO;
$incomeGroups{$type}{output} = "";
foreach my $line (<FILE>) {
die "Unable to parse output line from second funds command: $line"
unless $line =~ /^\s*([^\$]+)\s+\$\s*([\-\d\.\,]+)/;
my($account, $amount) = ($1, $2);
$amount = ParseNumber($amount);
$account =~ s/\s+$//;
next if $account =~ /\<Adjustment\>/ and (abs($amount) <= 0.02);
die "Weird account found, $account with amount of $amount in income command\n"
unless $account =~ s/^\s*Income://;
$incomeGroups{$type}{total} += $amount;
$incomeGroups{$type}{output} .= " $line";
}
}
print INCOME " INCOME\n",
" Between $formattedStartDate and $formattedEndDate\n\n";
my $overallTotal = $ZERO;
$formatStrTotal = "%-90s \$%14s\n";
foreach my $type ('DONATIONS', 'LICENSE ENFORCEMENT',
'CONFERENCES, REGISTRATION', 'CONFERENCES, RELATED BUSINESS INCOME',
'BOOK ROYALTIES & AFFILIATE PROGRAMS', 'ADVERSITING',
'TRADEMARKS', 'INTEREST INCOME', 'OTHER') {
print INCOME "\n$type\n",
$incomeGroups{$type}{output}, "\n",
sprintf($formatStrTotal, "TOTAL $type:", Commify($incomeGroups{$type}{total}));
$overallTotal += $incomeGroups{$type}{total};
}
print INCOME "\n\n\n", sprintf($formatStrTotal, "OVERALL TOTAL:", Commify($overallTotal));
close INCOME; die "unable to write to income.txt: $!" unless ($? == 0);
die "calculated total of $overallTotal does equal $incomeGroups{TOTAL}{total}"
if (abs($overallTotal) - abs($incomeGroups{TOTAL}{total}) > $ONE_PENNY);
###############################################################################
#
# Local variables:
# compile-command: "perl -c summary-reports.plx"
# End:
|
