panels-origin/db/core/changesets/022-rpc-expenses.sql

--liquibase formatted sql
-- PANELS · core · RPC gastos e IVA

--changeset panel:core-022a-fn-expense-list splitStatements:false
CREATE OR REPLACE FUNCTION core.fn_expense_list(payload jsonb)
RETURNS jsonb
LANGUAGE plpgsql
SECURITY INVOKER
SET search_path = core
AS $$
DECLARE
  v_tid integer := core._cost_tenant_id(payload);
  v_project_id bigint := NULLIF(payload->>'project_id', '')::bigint;
  v_company_id bigint := NULLIF(payload->>'company_id', '')::bigint;
  v_date_from date := NULLIF(payload->>'date_from', '')::date;
  v_date_to date := NULLIF(payload->>'date_to', '')::date;
  v_budget_item_id bigint := NULLIF(payload->>'budget_item_id', '')::bigint;
  v_source text := nullif(btrim(payload->>'source'), '');
  v_rows jsonb;
BEGIN
  SELECT COALESCE(jsonb_agg(to_jsonb(x) ORDER BY x.expense_date DESC, x.id DESC), '[]'::jsonb)
    INTO v_rows
    FROM (
      SELECT e.*,
        bi.description AS budget_item_description,
        bi.code AS budget_item_code
      FROM expense_entries e
      LEFT JOIN budget_items bi ON bi.id = e.budget_item_id
      WHERE e.tenant_id = v_tid
        AND e.status <> 'void'
        AND (v_project_id IS NULL OR e.project_id = v_project_id)
        AND (v_company_id IS NULL OR e.company_id = v_company_id)
        AND (v_date_from IS NULL OR e.expense_date >= v_date_from)
        AND (v_date_to IS NULL OR e.expense_date <= v_date_to)
        AND (v_budget_item_id IS NULL OR e.budget_item_id = v_budget_item_id)
        AND (v_source IS NULL OR e.source = v_source)
    ) x;
  RETURN core.rpc_ok(
    jsonb_build_object('expenses', v_rows, 'count', jsonb_array_length(v_rows)),
    format('Listado de gastos: %s registro(s) para tenant %s', jsonb_array_length(v_rows), v_tid),
    jsonb_build_object('fn', 'fn_expense_list', 'tenant_id', v_tid, 'count', jsonb_array_length(v_rows))
  );
EXCEPTION WHEN OTHERS THEN
  RETURN core.rpc_from_exception('fn_expense_list', SQLSTATE, SQLERRM);
END;
$$;

--changeset panel:core-022b-fn-expense-get splitStatements:false
CREATE OR REPLACE FUNCTION core.fn_expense_get(payload jsonb)
RETURNS jsonb
LANGUAGE plpgsql
SECURITY INVOKER
SET search_path = core
AS $$
DECLARE
  v_id bigint := NULLIF(payload->>'id', '')::bigint;
  v_row jsonb;
  v_attachments jsonb;
BEGIN
  IF v_id IS NULL THEN
    RETURN core.rpc_err('VALIDATION', 'fn_expense_get: id es obligatorio',
      jsonb_build_object('fn', 'fn_expense_get', 'field', 'id'));
  END IF;
  SELECT to_jsonb(e) INTO v_row FROM expense_entries e WHERE id = v_id;
  IF v_row IS NULL THEN
    RETURN core.rpc_err('NOT_FOUND', format('fn_expense_get: gasto id=%s no encontrado', v_id),
      jsonb_build_object('fn', 'fn_expense_get', 'id', v_id));
  END IF;
  SELECT COALESCE(jsonb_agg(to_jsonb(a) ORDER BY a.uploaded_at DESC), '[]'::jsonb)
    INTO v_attachments FROM expense_attachments a WHERE a.expense_id = v_id;
  RETURN core.rpc_ok(
    jsonb_build_object('expense', v_row, 'attachments', v_attachments),
    format('Gasto id=%s recuperado con %s comprobante(s)', v_id, jsonb_array_length(v_attachments)),
    jsonb_build_object('fn', 'fn_expense_get', 'id', v_id)
  );
EXCEPTION WHEN OTHERS THEN
  RETURN core.rpc_from_exception('fn_expense_get', SQLSTATE, SQLERRM);
END;
$$;

--changeset panel:core-022c-fn-expense-create splitStatements:false
CREATE OR REPLACE FUNCTION core.fn_expense_create(payload jsonb)
RETURNS jsonb
LANGUAGE plpgsql
SECURITY INVOKER
SET search_path = core
AS $$
DECLARE
  v_tid integer := core._cost_tenant_id(payload);
  v_company_id bigint := NULLIF(payload->>'company_id', '')::bigint;
  v_project_id bigint := NULLIF(payload->>'project_id', '')::bigint;
  v_expense_date date := COALESCE(NULLIF(payload->>'expense_date', '')::date, CURRENT_DATE);
  v_description text := coalesce(nullif(btrim(payload->>'description'), ''), '');
  v_budget_item_id bigint := NULLIF(payload->>'budget_item_id', '')::bigint;
  v_budget_chapter_id bigint := NULLIF(payload->>'budget_chapter_id', '')::bigint;
  v_quantity numeric := COALESCE((payload->>'quantity')::numeric, 0);
  v_unit text := coalesce(nullif(btrim(payload->>'unit'), ''), '');
  v_unit_price numeric := COALESCE((payload->>'unit_price')::numeric, 0);
  v_subtotal_in numeric := COALESCE((payload->>'subtotal')::numeric, 0);
  v_iva_rate numeric;
  v_tax_included boolean := COALESCE((payload->>'tax_included')::boolean, false);
  v_total_in numeric := (payload->>'total')::numeric;
  v_subtotal numeric; v_iva_amount numeric; v_total numeric;
  v_is_deductible boolean := COALESCE((payload->>'is_deductible')::boolean, true);
  v_counts_toward_budget boolean := COALESCE((payload->>'counts_toward_budget')::boolean, true);
  v_supplier_name text := coalesce(nullif(btrim(payload->>'supplier_name'), ''), '');
  v_supplier_rfc text := upper(coalesce(nullif(btrim(payload->>'supplier_rfc'), ''), ''));
  v_notes text := coalesce(nullif(btrim(payload->>'notes'), ''), '');
  v_created_by_id integer := NULLIF(payload->>'created_by_id', '')::integer;
  v_created_by_name text := coalesce(nullif(btrim(payload->>'created_by_name'), ''), '');
  v_id bigint;
  v_warning jsonb;
  v_row jsonb;
BEGIN
  IF v_company_id IS NULL THEN
    RETURN core.rpc_err('VALIDATION', 'fn_expense_create: company_id es obligatorio',
      jsonb_build_object('fn', 'fn_expense_create', 'field', 'company_id'));
  END IF;
  IF v_description = '' THEN
    RETURN core.rpc_err('VALIDATION', 'fn_expense_create: description es obligatoria',
      jsonb_build_object('fn', 'fn_expense_create', 'field', 'description'));
  END IF;
  IF NOT EXISTS (SELECT 1 FROM companies WHERE id = v_company_id) THEN
    RETURN core.rpc_err('VALIDATION', format('fn_expense_create: empresa id=%s no encontrada', v_company_id),
      jsonb_build_object('fn', 'fn_expense_create', 'company_id', v_company_id));
  END IF;
  IF v_project_id IS NOT NULL AND NOT EXISTS (SELECT 1 FROM projects WHERE id = v_project_id) THEN
    RETURN core.rpc_err('NOT_FOUND', format('fn_expense_create: proyecto id=%s no encontrado', v_project_id),
      jsonb_build_object('fn', 'fn_expense_create', 'project_id', v_project_id));
  END IF;
  IF v_subtotal_in <= 0 AND v_quantity > 0 AND v_unit_price > 0 THEN
    v_subtotal_in := round(v_quantity * v_unit_price, 2);
  END IF;
  SELECT default_iva_rate INTO v_iva_rate FROM core._cost_settings(v_tid);
  v_iva_rate := COALESCE((payload->>'iva_rate')::numeric, v_iva_rate);
  SELECT c.subtotal, c.iva_amount, c.total INTO v_subtotal, v_iva_amount, v_total
    FROM core._cost_calc_amounts(v_subtotal_in, v_iva_rate, v_tax_included, v_total_in) c;
  IF v_budget_item_id IS NOT NULL THEN
    SELECT chapter_id INTO v_budget_chapter_id FROM budget_items WHERE id = v_budget_item_id;
  END IF;
  INSERT INTO expense_entries (
    tenant_id, company_id, project_id, expense_date, source, description,
    supplier_name, supplier_rfc, budget_chapter_id, budget_item_id,
    quantity, unit, unit_price, subtotal, iva_rate, iva_amount, total,
    tax_included, is_deductible, counts_toward_budget, status,
    created_by_id, created_by_name, notes
  ) VALUES (
    v_tid, v_company_id, v_project_id, v_expense_date, 'manual', v_description,
    v_supplier_name, v_supplier_rfc, v_budget_chapter_id, v_budget_item_id,
    v_quantity, v_unit, v_unit_price, v_subtotal, v_iva_rate, v_iva_amount, v_total,
    v_tax_included, v_is_deductible, v_counts_toward_budget, 'confirmed',
    v_created_by_id, v_created_by_name, v_notes
  ) RETURNING id INTO v_id;
  IF v_counts_toward_budget AND v_budget_item_id IS NOT NULL THEN
    v_warning := core._cost_budget_warning(v_tid, v_budget_item_id, 0, 0);
  END IF;
  SELECT to_jsonb(e) INTO v_row FROM expense_entries e WHERE id = v_id;
  RETURN core.rpc_created(
    jsonb_build_object('expense', v_row, 'budget_warning', v_warning),
    format('Gasto registrado por %s (subtotal %s, IVA %s)', v_description, v_subtotal, v_iva_amount),
    jsonb_build_object('fn', 'fn_expense_create', 'id', v_id)
  );
EXCEPTION WHEN OTHERS THEN
  RETURN core.rpc_from_exception('fn_expense_create', SQLSTATE, SQLERRM);
END;
$$;

--changeset panel:core-022d-fn-expense-update splitStatements:false
CREATE OR REPLACE FUNCTION core.fn_expense_update(payload jsonb)
RETURNS jsonb
LANGUAGE plpgsql
SECURITY INVOKER
SET search_path = core
AS $$
DECLARE
  v_id bigint := NULLIF(payload->>'id', '')::bigint;
  v_tid integer := core._cost_tenant_id(payload);
  v_cur expense_entries%ROWTYPE;
  v_warning jsonb;
  v_row jsonb;
  v_subtotal numeric; v_iva_amount numeric; v_total numeric;
BEGIN
  IF v_id IS NULL THEN
    RETURN core.rpc_err('VALIDATION', 'fn_expense_update: id es obligatorio',
      jsonb_build_object('fn', 'fn_expense_update', 'field', 'id'));
  END IF;
  SELECT * INTO v_cur FROM expense_entries WHERE id = v_id;
  IF NOT FOUND THEN
    RETURN core.rpc_err('NOT_FOUND', format('fn_expense_update: gasto id=%s no encontrado', v_id),
      jsonb_build_object('fn', 'fn_expense_update', 'id', v_id));
  END IF;
  IF v_cur.is_locked OR v_cur.source <> 'manual' THEN
    RETURN core.rpc_err('VALIDATION', 'fn_expense_update: solo se editan gastos manuales no bloqueados',
      jsonb_build_object('fn', 'fn_expense_update', 'id', v_id, 'source', v_cur.source));
  END IF;
  UPDATE expense_entries SET
    expense_date = COALESCE(NULLIF(payload->>'expense_date', '')::date, expense_date),
    description = COALESCE(nullif(btrim(payload->>'description'), ''), description),
    supplier_name = CASE WHEN payload ? 'supplier_name' THEN coalesce(nullif(btrim(payload->>'supplier_name'), ''), '') ELSE supplier_name END,
    budget_item_id = CASE WHEN payload ? 'budget_item_id' THEN NULLIF(payload->>'budget_item_id', '')::bigint ELSE budget_item_id END,
    quantity = CASE WHEN payload ? 'quantity' THEN COALESCE((payload->>'quantity')::numeric, 0) ELSE quantity END,
    unit = CASE WHEN payload ? 'unit' THEN coalesce(nullif(btrim(payload->>'unit'), ''), '') ELSE unit END,
    unit_price = CASE WHEN payload ? 'unit_price' THEN COALESCE((payload->>'unit_price')::numeric, 0) ELSE unit_price END,
    notes = CASE WHEN payload ? 'notes' THEN coalesce(nullif(btrim(payload->>'notes'), ''), '') ELSE notes END
  WHERE id = v_id;
  SELECT * INTO v_cur FROM expense_entries WHERE id = v_id;
  SELECT c.subtotal, c.iva_amount, c.total INTO v_subtotal, v_iva_amount, v_total
    FROM core._cost_calc_amounts(
      CASE WHEN v_cur.quantity > 0 AND v_cur.unit_price > 0 THEN round(v_cur.quantity * v_cur.unit_price, 2) ELSE v_cur.subtotal END,
      v_cur.iva_rate, v_cur.tax_included, NULL
    ) c;
  UPDATE expense_entries SET subtotal = v_subtotal, iva_amount = v_iva_amount, total = v_total WHERE id = v_id;
  IF v_cur.counts_toward_budget AND v_cur.budget_item_id IS NOT NULL THEN
    v_warning := core._cost_budget_warning(v_tid, v_cur.budget_item_id, 0, 0);
  END IF;
  SELECT to_jsonb(e) INTO v_row FROM expense_entries e WHERE id = v_id;
  RETURN core.rpc_ok(
    jsonb_build_object('expense', v_row, 'budget_warning', v_warning),
    format('Gasto id=%s actualizado', v_id),
    jsonb_build_object('fn', 'fn_expense_update', 'id', v_id)
  );
EXCEPTION WHEN OTHERS THEN
  RETURN core.rpc_from_exception('fn_expense_update', SQLSTATE, SQLERRM);
END;
$$;

--changeset panel:core-022e-fn-expense-void splitStatements:false
CREATE OR REPLACE FUNCTION core.fn_expense_void(payload jsonb)
RETURNS jsonb
LANGUAGE plpgsql
SECURITY INVOKER
SET search_path = core
AS $$
DECLARE
  v_id bigint := NULLIF(payload->>'id', '')::bigint;
  v_cur expense_entries%ROWTYPE;
BEGIN
  IF v_id IS NULL THEN
    RETURN core.rpc_err('VALIDATION', 'fn_expense_void: id es obligatorio',
      jsonb_build_object('fn', 'fn_expense_void', 'field', 'id'));
  END IF;
  SELECT * INTO v_cur FROM expense_entries WHERE id = v_id;
  IF NOT FOUND THEN
    RETURN core.rpc_err('NOT_FOUND', format('fn_expense_void: gasto id=%s no encontrado', v_id),
      jsonb_build_object('fn', 'fn_expense_void', 'id', v_id));
  END IF;
  IF v_cur.is_locked THEN
    RETURN core.rpc_err('VALIDATION', 'fn_expense_void: no se puede anular un gasto derivado de nómina',
      jsonb_build_object('fn', 'fn_expense_void', 'id', v_id));
  END IF;
  UPDATE expense_entries SET status = 'void' WHERE id = v_id;
  RETURN core.rpc_ok(
    jsonb_build_object('id', v_id, 'status', 'void'),
    format('Gasto id=%s anulado', v_id),
    jsonb_build_object('fn', 'fn_expense_void', 'id', v_id)
  );
EXCEPTION WHEN OTHERS THEN
  RETURN core.rpc_from_exception('fn_expense_void', SQLSTATE, SQLERRM);
END;
$$;

--changeset panel:core-022f-fn-expense-attachment-add splitStatements:false
CREATE OR REPLACE FUNCTION core.fn_expense_attachment_add(payload jsonb)
RETURNS jsonb
LANGUAGE plpgsql
SECURITY INVOKER
SET search_path = core
AS $$
DECLARE
  v_expense_id bigint := NULLIF(payload->>'expense_id', '')::bigint;
  v_id bigint;
BEGIN
  IF v_expense_id IS NULL OR NOT EXISTS (SELECT 1 FROM expense_entries WHERE id = v_expense_id) THEN
    RETURN core.rpc_err('NOT_FOUND', 'fn_expense_attachment_add: gasto no encontrado',
      jsonb_build_object('fn', 'fn_expense_attachment_add', 'expense_id', v_expense_id));
  END IF;
  INSERT INTO expense_attachments (
    expense_id, original_name, mime, size_bytes, sha256, iv, storage_name,
    uploaded_by_id, uploaded_by_name
  ) VALUES (
    v_expense_id,
    coalesce(nullif(btrim(payload->>'original_name'), ''), 'comprobante.pdf'),
    coalesce(nullif(btrim(payload->>'mime'), ''), 'application/pdf'),
    COALESCE((payload->>'size_bytes')::bigint, 0),
    coalesce(nullif(btrim(payload->>'sha256'), ''), ''),
    coalesce(nullif(btrim(payload->>'iv'), ''), ''),
    coalesce(nullif(btrim(payload->>'storage_name'), ''), ''),
    NULLIF(payload->>'uploaded_by_id', '')::integer,
    coalesce(nullif(btrim(payload->>'uploaded_by_name'), ''), '')
  ) RETURNING id INTO v_id;
  RETURN core.rpc_created(
    jsonb_build_object('id', v_id, 'expense_id', v_expense_id),
    format('Comprobante adjunto al gasto id=%s', v_expense_id),
    jsonb_build_object('fn', 'fn_expense_attachment_add', 'id', v_id)
  );
EXCEPTION WHEN OTHERS THEN
  RETURN core.rpc_from_exception('fn_expense_attachment_add', SQLSTATE, SQLERRM);
END;
$$;

--changeset panel:core-022g-fn-iva-period-summary splitStatements:false
CREATE OR REPLACE FUNCTION core.fn_iva_period_summary(payload jsonb)
RETURNS jsonb
LANGUAGE plpgsql
SECURITY INVOKER
SET search_path = core
AS $$
DECLARE
  v_tid integer := core._cost_tenant_id(payload);
  v_company_id bigint := NULLIF(payload->>'company_id', '')::bigint;
  v_year integer := COALESCE((payload->>'year')::integer, EXTRACT(YEAR FROM CURRENT_DATE)::integer);
  v_month integer := COALESCE((payload->>'month')::integer, EXTRACT(MONTH FROM CURRENT_DATE)::integer);
  v_acreditable numeric;
  v_trasladado numeric;
BEGIN
  SELECT COALESCE(SUM(e.iva_amount), 0) INTO v_acreditable
    FROM expense_entries e
   WHERE e.tenant_id = v_tid
     AND e.status = 'confirmed'
     AND e.is_deductible = true
     AND EXTRACT(YEAR FROM e.expense_date) = v_year
     AND EXTRACT(MONTH FROM e.expense_date) = v_month
     AND (v_company_id IS NULL OR e.company_id = v_company_id);
  SELECT COALESCE(iva_trasladado, 0) INTO v_trasladado
    FROM iva_period_entries
   WHERE tenant_id = v_tid
     AND (v_company_id IS NULL OR company_id = v_company_id)
     AND period_year = v_year AND period_month = v_month
   LIMIT 1;
  RETURN core.rpc_ok(
    jsonb_build_object(
      'year', v_year, 'month', v_month,
      'iva_acreditable', round(COALESCE(v_acreditable, 0), 2),
      'iva_trasladado', round(COALESCE(v_trasladado, 0), 2),
      'iva_a_pagar', round(COALESCE(v_trasladado, 0) - COALESCE(v_acreditable, 0), 2)
    ),
    format('Resumen IVA %s/%s: acreditable %s, trasladado %s', v_month, v_year, v_acreditable, v_trasladado),
    jsonb_build_object('fn', 'fn_iva_period_summary', 'tenant_id', v_tid)
  );
EXCEPTION WHEN OTHERS THEN
  RETURN core.rpc_from_exception('fn_iva_period_summary', SQLSTATE, SQLERRM);
END;
$$;

--changeset panel:core-022h-fn-cost-settings-get splitStatements:false
CREATE OR REPLACE FUNCTION core.fn_cost_settings_get(payload jsonb)
RETURNS jsonb
LANGUAGE plpgsql
SECURITY INVOKER
SET search_path = core
AS $$
DECLARE
  v_tid integer := core._cost_tenant_id(payload);
  v_row jsonb;
BEGIN
  SELECT to_jsonb(s) INTO v_row FROM tenant_cost_settings s WHERE tenant_id = v_tid;
  IF v_row IS NULL THEN
    v_row := jsonb_build_object('tenant_id', v_tid, 'budget_warn_pct', 85, 'budget_critical_pct', 100, 'default_iva_rate', 0.16);
  END IF;
  RETURN core.rpc_ok(v_row, format('Configuración de costos del tenant %s', v_tid),
    jsonb_build_object('fn', 'fn_cost_settings_get', 'tenant_id', v_tid));
EXCEPTION WHEN OTHERS THEN
  RETURN core.rpc_from_exception('fn_cost_settings_get', SQLSTATE, SQLERRM);
END;
$$;

--changeset panel:core-022i-fn-cost-settings-save splitStatements:false
CREATE OR REPLACE FUNCTION core.fn_cost_settings_save(payload jsonb)
RETURNS jsonb
LANGUAGE plpgsql
SECURITY INVOKER
SET search_path = core
AS $$
DECLARE
  v_tid integer := core._cost_tenant_id(payload);
BEGIN
  INSERT INTO tenant_cost_settings (tenant_id, budget_warn_pct, budget_critical_pct, default_iva_rate, updated_at)
  VALUES (
    v_tid,
    COALESCE((payload->>'budget_warn_pct')::numeric, 85),
    COALESCE((payload->>'budget_critical_pct')::numeric, 100),
    COALESCE((payload->>'default_iva_rate')::numeric, 0.16),
    now()
  )
  ON CONFLICT (tenant_id) DO UPDATE SET
    budget_warn_pct = EXCLUDED.budget_warn_pct,
    budget_critical_pct = EXCLUDED.budget_critical_pct,
    default_iva_rate = EXCLUDED.default_iva_rate,
    updated_at = now();
  RETURN core.rpc_ok(
    (SELECT to_jsonb(s) FROM tenant_cost_settings s WHERE tenant_id = v_tid),
    format('Configuración de costos guardada para tenant %s', v_tid),
    jsonb_build_object('fn', 'fn_cost_settings_save', 'tenant_id', v_tid)
  );
EXCEPTION WHEN OTHERS THEN
  RETURN core.rpc_from_exception('fn_cost_settings_save', SQLSTATE, SQLERRM);
END;
$$;

--changeset panel:core-022j-expense-grants endDelimiter:; splitStatements:true
GRANT EXECUTE ON FUNCTION core.fn_expense_list(jsonb) TO panels_core_app;
GRANT EXECUTE ON FUNCTION core.fn_expense_get(jsonb) TO panels_core_app;
GRANT EXECUTE ON FUNCTION core.fn_expense_create(jsonb) TO panels_core_app;
GRANT EXECUTE ON FUNCTION core.fn_expense_update(jsonb) TO panels_core_app;
GRANT EXECUTE ON FUNCTION core.fn_expense_void(jsonb) TO panels_core_app;
GRANT EXECUTE ON FUNCTION core.fn_expense_attachment_add(jsonb) TO panels_core_app;
GRANT EXECUTE ON FUNCTION core.fn_iva_period_summary(jsonb) TO panels_core_app;
GRANT EXECUTE ON FUNCTION core.fn_cost_settings_get(jsonb) TO panels_core_app;
GRANT EXECUTE ON FUNCTION core.fn_cost_settings_save(jsonb) TO panels_core_app;