feat: add non-cash adjustments to statement (#1426)

* feat: add non-cash adjustments to statement

* chore: rename facility activation template

* chore: add non-cash income adjustment accounts in chart

* chore: add non-cash income adjustment accounts in credit facility ledger

* chore: add non-cash income adjustment accounts to template

* chore: add deposits to cash flow statement

* feat: add 'deposit_adjustments' non-cash account

* chore: add deposit adjustment entries to template

* fix: separate doubly-accounted cash-flow control account

* chore: mirror changes to core/credit

bats/customer.bats

@@ -173,7 +173,7 @@ wait_for_approval() {
     '{
       input: {
         depositAccountId: $depositAccountId,
-        amount: 150000,
+        amount: 120000,
         reference: ("withdrawal-ref-" + $date)
       }
     }'
@@ -185,7 +185,7 @@ wait_for_approval() {
   # settled_usd_balance=$(graphql_output '.data.withdrawalInitiate.withdrawal.customer.balance.checking.settled')
   # [[ "$settled_usd_balance" == "0" ]] || exit 1
   # pending_usd_balance=$(graphql_output '.data.withdrawalInitiate.withdrawal.customer.balance.checking.pending')
-  # [[ "$pending_usd_balance" == "150000" ]] || exit 1
+  # [[ "$pending_usd_balance" == "120000" ]] || exit 1
 
   assert_accounts_balanced
 

core/credit/src/ledger/credit_facility_accounts.rs

@@ -37,6 +37,9 @@ impl CreditFacilityAccountIds {
 pub struct CreditFacilityOmnibusAccountIds {
     pub bank_collateral: LedgerAccountId,
     pub facility: LedgerAccountId,
+    pub fee_income_adjustment: LedgerAccountId,
+    pub debit_account_adjustment: LedgerAccountId,
+    pub non_cash_offset: LedgerAccountId,
 }
 
 #[derive(Clone)]

core/credit/src/ledger/mod.rs

@@ -30,6 +30,9 @@ pub struct CreditLedger {
     journal_id: JournalId,
     credit_omnibus_account_id: AccountId,
     bank_collateral_account_id: AccountId,
+    fee_income_adjustment_omnibus_account_id: AccountId,
+    debit_account_adjustment_omnibus_account_id: AccountId,
+    non_cash_offset_omnibus_account_id: AccountId,
     credit_facility_control_id: VelocityControlId,
     account_factories: CreditFacilityAccountFactories,
     usd: Currency,
@@ -44,7 +47,7 @@ impl CreditLedger {
         omnibus_ids: CreditFacilityOmnibusAccountIds,
     ) -> Result<Self, CreditLedgerError> {
         templates::AddCollateral::init(cala).await?;
-        templates::ApproveCreditFacility::init(cala).await?;
+        templates::ActivateCreditFacility::init(cala).await?;
         templates::RemoveCollateral::init(cala).await?;
         templates::RecordPayment::init(cala).await?;
         templates::CreditFacilityIncurInterest::init(cala).await?;
@@ -72,6 +75,9 @@ impl CreditLedger {
             journal_id,
             bank_collateral_account_id: omnibus_ids.bank_collateral,
             credit_omnibus_account_id: omnibus_ids.facility,
+            fee_income_adjustment_omnibus_account_id: omnibus_ids.fee_income_adjustment,
+            debit_account_adjustment_omnibus_account_id: omnibus_ids.debit_account_adjustment,
+            non_cash_offset_omnibus_account_id: omnibus_ids.non_cash_offset,
             credit_facility_control_id,
             account_factories,
             usd: "USD".parse().expect("Could not parse 'USD'"),
@@ -270,14 +276,17 @@ impl CreditLedger {
             .post_transaction_in_op(
                 &mut op,
                 tx_id,
-                templates::APPROVE_CREDIT_FACILITY_CODE,
-                templates::ApproveCreditFacilityParams {
+                templates::ACTIVATE_CREDIT_FACILITY_CODE,
+                templates::ActivateCreditFacilityParams {
                     journal_id: self.journal_id,
                     credit_omnibus_account: self.credit_omnibus_account_id,
                     credit_facility_account: credit_facility_account_ids.facility_account_id,
                     facility_disbursed_receivable_account: credit_facility_account_ids
                         .disbursed_receivable_account_id,
                     facility_fee_income_account: credit_facility_account_ids.fee_income_account_id,
+                    fee_income_adjustment_omnibus_account: self
+                        .fee_income_adjustment_omnibus_account_id,
+                    non_cash_offset_omnibus_account: self.non_cash_offset_omnibus_account_id,
                     debit_account_id,
                     facility_amount: facility_amount.to_usd(),
                     structuring_fee_amount: structuring_fee_amount.to_usd(),
@@ -289,6 +298,7 @@ impl CreditLedger {
         op.commit().await?;
         Ok(())
     }
+
     pub async fn record_interest_incurrence(
         &self,
         op: es_entity::DbOp<'_>,
@@ -422,6 +432,9 @@ impl CreditLedger {
                         facility_disbursed_receivable_account: credit_facility_account_ids
                             .disbursed_receivable_account_id,
                         debit_account_id,
+                        debit_account_adjustment_omnibus_account: self
+                            .debit_account_adjustment_omnibus_account_id,
+                        non_cash_offset_omnibus_account: self.non_cash_offset_omnibus_account_id,
                         disbursed_amount: amount.to_usd(),
                         external_id: tx_ref,
                     },

core/credit/src/ledger/templates/approve_credit_facility.rs → core/credit/src/ledger/templates/activate_credit_facility.rs

@@ -8,23 +8,25 @@ use cala_ledger::{
 
 use crate::ledger::error::*;
 
-pub const APPROVE_CREDIT_FACILITY_CODE: &str = "APPROVE_CREDIT_FACILITY";
+pub const ACTIVATE_CREDIT_FACILITY_CODE: &str = "ACTIVATE_CREDIT_FACILITY";
 
 #[derive(Debug)]
-pub struct ApproveCreditFacilityParams {
+pub struct ActivateCreditFacilityParams {
     pub journal_id: JournalId,
     pub credit_omnibus_account: AccountId,
     pub credit_facility_account: AccountId,
     pub facility_disbursed_receivable_account: AccountId,
     pub facility_fee_income_account: AccountId,
+    pub fee_income_adjustment_omnibus_account: AccountId,
+    pub non_cash_offset_omnibus_account: AccountId,
     pub debit_account_id: AccountId,
     pub facility_amount: Decimal,
     pub structuring_fee_amount: Decimal,
     pub currency: Currency,
     pub external_id: String,
 }
 
-impl ApproveCreditFacilityParams {
+impl ActivateCreditFacilityParams {
     pub fn defs() -> Vec<NewParamDefinition> {
         vec![
             NewParamDefinition::builder()
@@ -52,6 +54,16 @@ impl ApproveCreditFacilityParams {
                 .r#type(ParamDataType::Uuid)
                 .build()
                 .unwrap(),
+            NewParamDefinition::builder()
+                .name("fee_income_adjustment_omnibus_account")
+                .r#type(ParamDataType::Uuid)
+                .build()
+                .unwrap(),
+            NewParamDefinition::builder()
+                .name("non_cash_offset_omnibus_account")
+                .r#type(ParamDataType::Uuid)
+                .build()
+                .unwrap(),
             NewParamDefinition::builder()
                 .name("debit_account_id")
                 .r#type(ParamDataType::Uuid)
@@ -86,20 +98,22 @@ impl ApproveCreditFacilityParams {
     }
 }
 
-impl From<ApproveCreditFacilityParams> for Params {
+impl From<ActivateCreditFacilityParams> for Params {
     fn from(
-        ApproveCreditFacilityParams {
+        ActivateCreditFacilityParams {
             journal_id,
             credit_omnibus_account,
             credit_facility_account,
             facility_disbursed_receivable_account,
             facility_fee_income_account,
+            fee_income_adjustment_omnibus_account,
+            non_cash_offset_omnibus_account,
             debit_account_id,
             facility_amount,
             structuring_fee_amount,
             currency,
             external_id,
-        }: ApproveCreditFacilityParams,
+        }: ActivateCreditFacilityParams,
     ) -> Self {
         let mut params = Self::default();
         params.insert("journal_id", journal_id);
@@ -110,6 +124,14 @@ impl From<ApproveCreditFacilityParams> for Params {
             facility_disbursed_receivable_account,
         );
         params.insert("facility_fee_income_account", facility_fee_income_account);
+        params.insert(
+            "fee_income_adjustment_omnibus_account",
+            fee_income_adjustment_omnibus_account,
+        );
+        params.insert(
+            "non_cash_offset_omnibus_account",
+            non_cash_offset_omnibus_account,
+        );
         params.insert("debit_account_id", debit_account_id);
         params.insert("facility_amount", facility_amount);
         params.insert("structuring_fee_amount", structuring_fee_amount);
@@ -120,16 +142,16 @@ impl From<ApproveCreditFacilityParams> for Params {
     }
 }
 
-pub struct ApproveCreditFacility;
+pub struct ActivateCreditFacility;
 
-impl ApproveCreditFacility {
-    #[instrument(name = "ledger.approve_credit_facility.init", skip_all)]
+impl ActivateCreditFacility {
+    #[instrument(name = "ledger.activate_credit_facility.init", skip_all)]
     pub async fn init(ledger: &CalaLedger) -> Result<(), CreditLedgerError> {
         let tx_input = NewTxTemplateTransaction::builder()
             .journal_id("params.journal_id")
             .effective("params.effective")
             .external_id("params.external_id")
-            .description("'Approve credit facility'")
+            .description("'Activate credit facility'")
             .build()
             .expect("Couldn't build TxInput");
 
@@ -138,7 +160,7 @@ impl ApproveCreditFacility {
                 .account_id("params.credit_omnibus_account")
                 .units("params.facility_amount")
                 .currency("params.currency")
-                .entry_type("'APPROVE_CREDIT_FACILITY_DR'")
+                .entry_type("'ACTIVATE_CREDIT_FACILITY_DR'")
                 .direction("DEBIT")
                 .layer("SETTLED")
                 .build()
@@ -147,7 +169,7 @@ impl ApproveCreditFacility {
                 .account_id("params.credit_facility_account")
                 .units("params.facility_amount")
                 .currency("params.currency")
-                .entry_type("'APPROVE_CREDIT_FACILITY_CR'")
+                .entry_type("'ACTIVATE_CREDIT_FACILITY_CR'")
                 .direction("CREDIT")
                 .layer("SETTLED")
                 .build()
@@ -156,7 +178,7 @@ impl ApproveCreditFacility {
                 .account_id("params.credit_facility_account")
                 .units("params.structuring_fee_amount")
                 .currency("params.currency")
-                .entry_type("'APPROVE_CREDIT_FACILITY_DISBURSEMENT_DRAWDOWN_DR'")
+                .entry_type("'ACTIVATE_CREDIT_FACILITY_DISBURSEMENT_DRAWDOWN_DR'")
                 .direction("DEBIT")
                 .layer("SETTLED")
                 .build()
@@ -165,7 +187,7 @@ impl ApproveCreditFacility {
                 .account_id("params.credit_omnibus_account")
                 .units("params.structuring_fee_amount")
                 .currency("params.currency")
-                .entry_type("'APPROVE_CREDIT_FACILITY_DISBURSEMENT_DRAWDOWN_CR'")
+                .entry_type("'ACTIVATE_CREDIT_FACILITY_DISBURSEMENT_DRAWDOWN_CR'")
                 .direction("CREDIT")
                 .layer("SETTLED")
                 .build()
@@ -174,7 +196,7 @@ impl ApproveCreditFacility {
                 .account_id("params.facility_disbursed_receivable_account")
                 .units("params.structuring_fee_amount")
                 .currency("params.currency")
-                .entry_type("'APPROVE_CREDIT_FACILITY_DISBURSEMENT_DR'")
+                .entry_type("'ACTIVATE_CREDIT_FACILITY_DISBURSEMENT_DR'")
                 .direction("DEBIT")
                 .layer("SETTLED")
                 .build()
@@ -183,7 +205,7 @@ impl ApproveCreditFacility {
                 .account_id("params.debit_account_id")
                 .units("params.structuring_fee_amount")
                 .currency("params.currency")
-                .entry_type("'APPROVE_CREDIT_FACILITY_DISBURSEMENT_CR'")
+                .entry_type("'ACTIVATE_CREDIT_FACILITY_DISBURSEMENT_CR'")
                 .direction("CREDIT")
                 .layer("SETTLED")
                 .build()
@@ -192,7 +214,7 @@ impl ApproveCreditFacility {
                 .account_id("params.debit_account_id")
                 .units("params.structuring_fee_amount")
                 .currency("params.currency")
-                .entry_type("'APPROVE_CREDIT_FACILITY_STRUCTURING_FEE_DR'")
+                .entry_type("'ACTIVATE_CREDIT_FACILITY_STRUCTURING_FEE_DR'")
                 .direction("DEBIT")
                 .layer("SETTLED")
                 .build()
@@ -201,16 +223,34 @@ impl ApproveCreditFacility {
                 .account_id("params.facility_fee_income_account")
                 .units("params.structuring_fee_amount")
                 .currency("params.currency")
-                .entry_type("'APPROVE_CREDIT_FACILITY_STRUCTURING_FEE_CR'")
+                .entry_type("'ACTIVATE_CREDIT_FACILITY_STRUCTURING_FEE_CR'")
+                .direction("CREDIT")
+                .layer("SETTLED")
+                .build()
+                .expect("Couldn't build entry"),
+            NewTxTemplateEntry::builder()
+                .account_id("params.fee_income_adjustment_omnibus_account")
+                .units("params.structuring_fee_amount")
+                .currency("params.currency")
+                .entry_type("'ACTIVATE_CREDIT_FACILITY_STRUCTURING_FEE_NON_CASH_ADJ_DR'")
+                .direction("DEBIT")
+                .layer("SETTLED")
+                .build()
+                .expect("Couldn't build entry"),
+            NewTxTemplateEntry::builder()
+                .account_id("params.non_cash_offset_omnibus_account")
+                .units("params.structuring_fee_amount")
+                .currency("params.currency")
+                .entry_type("'ACTIVATE_CREDIT_FACILITY_STRUCTURING_FEE_NON_CASH_ADJ_CR'")
                 .direction("CREDIT")
                 .layer("SETTLED")
                 .build()
                 .expect("Couldn't build entry"),
         ];
-        let params = ApproveCreditFacilityParams::defs();
+        let params = ActivateCreditFacilityParams::defs();
         let template = NewTxTemplate::builder()
             .id(TxTemplateId::new())
-            .code(APPROVE_CREDIT_FACILITY_CODE)
+            .code(ACTIVATE_CREDIT_FACILITY_CODE)
             .transaction(tx_input)
             .entries(entries)
             .params(params)

core/credit/src/ledger/templates/mod.rs

@@ -1,6 +1,6 @@
 mod accrue_interest;
+mod activate_credit_facility;
 mod add_collateral;
-mod approve_credit_facility;
 mod cancel_disbursal;
 mod incur_interest;
 mod initiate_disbursal;
@@ -9,8 +9,8 @@ mod remove_collateral;
 mod settle_disbursal;
 
 pub use accrue_interest::*;
+pub use activate_credit_facility::*;
 pub use add_collateral::*;
-pub use approve_credit_facility::*;
 pub use cancel_disbursal::*;
 pub use incur_interest::*;
 pub use initiate_disbursal::*;

core/credit/src/ledger/templates/settle_disbursal.rs

@@ -16,6 +16,8 @@ pub struct SettleDisbursalParams {
     pub credit_facility_account: AccountId,
     pub facility_disbursed_receivable_account: AccountId,
     pub debit_account_id: AccountId,
+    pub debit_account_adjustment_omnibus_account: AccountId,
+    pub non_cash_offset_omnibus_account: AccountId,
     pub disbursed_amount: Decimal,
     pub external_id: String,
 }
@@ -48,6 +50,16 @@ impl SettleDisbursalParams {
                 .r#type(ParamDataType::Uuid)
                 .build()
                 .unwrap(),
+            NewParamDefinition::builder()
+                .name("debit_account_adjustment_omnibus_account")
+                .r#type(ParamDataType::Uuid)
+                .build()
+                .unwrap(),
+            NewParamDefinition::builder()
+                .name("non_cash_offset_omnibus_account")
+                .r#type(ParamDataType::Uuid)
+                .build()
+                .unwrap(),
             NewParamDefinition::builder()
                 .name("disbursed_amount")
                 .r#type(ParamDataType::Decimal)
@@ -75,6 +87,8 @@ impl From<SettleDisbursalParams> for Params {
             credit_facility_account,
             facility_disbursed_receivable_account,
             debit_account_id,
+            debit_account_adjustment_omnibus_account,
+            non_cash_offset_omnibus_account,
             disbursed_amount,
             external_id,
         }: SettleDisbursalParams,
@@ -88,6 +102,14 @@ impl From<SettleDisbursalParams> for Params {
             facility_disbursed_receivable_account,
         );
         params.insert("debit_account_id", debit_account_id);
+        params.insert(
+            "debit_account_adjustment_omnibus_account",
+            debit_account_adjustment_omnibus_account,
+        );
+        params.insert(
+            "non_cash_offset_omnibus_account",
+            non_cash_offset_omnibus_account,
+        );
         params.insert("disbursed_amount", disbursed_amount);
         params.insert("external_id", external_id);
         params.insert("effective", chrono::Utc::now().date_naive());
@@ -146,6 +168,24 @@ impl SettleDisbursal {
                 .layer("SETTLED")
                 .build()
                 .expect("Couldn't build entry"),
+            NewTxTemplateEntry::builder()
+                .account_id("params.debit_account_adjustment_omnibus_account")
+                .units("params.disbursed_amount")
+                .currency("'USD'")
+                .entry_type("'SETTLE_DISBURSAL_NON_CASH_ADJ_DR'")
+                .direction("DEBIT")
+                .layer("SETTLED")
+                .build()
+                .expect("Couldn't build entry"),
+            NewTxTemplateEntry::builder()
+                .account_id("params.non_cash_offset_omnibus_account")
+                .units("params.disbursed_amount")
+                .currency("'USD'")
+                .entry_type("'SETTLE_DISBURSAL_NON_CASH_ADJ_CR'")
+                .direction("CREDIT")
+                .layer("SETTLED")
+                .build()
+                .expect("Couldn't build entry"),
         ];
 
         let params = SettleDisbursalParams::defs();