Initial

server/services/reports.js

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+const PDFDocument = require('pdfkit');
+const { all, one, parseJson } = require('../db');
+const { annualSchedule, money, monthlyFromAnnual } = require('../depreciation');
+const { assetExportRows, assetFromRow } = require('./assets');
+
+function activeRuleSet() {
+  const row = one('SELECT * FROM tax_rule_sets WHERE active = 1 ORDER BY effective_date DESC, id DESC LIMIT 1');
+  return row ? parseJson(row.rules_json, {}) : {};
+}
+
+function depreciationReport(year, bookType) {
+  const rules = activeRuleSet();
+  const rows = all(`
+    SELECT a.*, b.book_type, b.active, b.cost, b.depreciation_method, b.convention, b.useful_life_months AS book_life,
+      b.section_179_amount, b.bonus_percent, b.business_use_percent AS book_business_use_percent,
+      b.investment_use_percent AS book_investment_use_percent, b.manual_depreciation, e.name AS entity_name
+    FROM assets a
+    JOIN asset_books b ON b.asset_id = a.id
+    LEFT JOIN entities e ON e.id = a.entity_id
+    WHERE b.active = 1 AND b.book_type = ?
+    ORDER BY a.asset_id
+  `, [bookType]);
+
+  const reportRows = rows.map((row) => {
+    const asset = assetFromRow(row);
+    const book = {
+      ...row,
+      useful_life_months: row.book_life,
+      business_use_percent: row.book_business_use_percent,
+      investment_use_percent: row.book_investment_use_percent
+    };
+    const schedule = annualSchedule(asset, book, rules, { startYear: year, endYear: year })[0] || {};
+    return {
+      asset_id: row.asset_id,
+      description: row.description,
+      entity_name: row.entity_name,
+      category: row.category,
+      book: bookType,
+      method: row.depreciation_method,
+      methodLabel: schedule.methodLabel || row.depreciation_method,
+      cost: money(row.cost ?? row.acquisition_cost),
+      depreciation: money(schedule.depreciation || 0),
+      accumulated: money(schedule.accumulated || 0),
+      net_book_value: money(schedule.netBookValue ?? row.acquisition_cost)
+    };
+  });
+
+  return {
+    year,
+    book: bookType,
+    totals: {
+      cost: money(reportRows.reduce((sum, row) => sum + row.cost, 0)),
+      depreciation: money(reportRows.reduce((sum, row) => sum + row.depreciation, 0)),
+      accumulated: money(reportRows.reduce((sum, row) => sum + row.accumulated, 0)),
+      netBookValue: money(reportRows.reduce((sum, row) => sum + row.net_book_value, 0))
+    },
+    rows: reportRows
+  };
+}
+
+function monthlyDepreciationReport(year, bookType) {
+  const rules = activeRuleSet();
+  const assets = all('SELECT * FROM assets ORDER BY asset_id').map(assetFromRow);
+  const rows = assets.flatMap((asset) => {
+    const book = one('SELECT * FROM asset_books WHERE asset_id = ? AND book_type = ? AND active = 1', [asset.id, bookType]);
+    if (!book) return [];
+    return annualSchedule(asset, book, rules, { startYear: year, endYear: year }).flatMap(monthlyFromAnnual);
+  });
+  const months = Array.from({ length: 12 }, (_, index) => {
+    const month = index + 1;
+    return {
+      month,
+      depreciation: money(rows.filter((row) => row.month === month).reduce((sum, row) => sum + row.depreciation, 0))
+    };
+  });
+  return { year, book: bookType, months };
+}
+
+function writeDepreciationPdf(res, year, book) {
+  const rows = assetExportRows();
+  const doc = new PDFDocument({ margin: 36, size: 'LETTER' });
+  res.setHeader('Content-Type', 'application/pdf');
+  res.setHeader('Content-Disposition', `attachment; filename="mixedassets-${book}-${year}.pdf"`);
+  doc.pipe(res);
+  doc.fontSize(18).text('MixedAssets Depreciation Report');
+  doc.fontSize(10).text(`Book: ${book}  Year: ${year}  Generated: ${new Date().toLocaleString()}`);
+  doc.moveDown();
+  doc.fontSize(9).text('Asset ID', 36, doc.y, { continued: true, width: 80 });
+  doc.text('Description', 100, doc.y, { continued: true, width: 210 });
+  doc.text('Category', 300, doc.y, { continued: true, width: 110 });
+  doc.text('Cost', 430, doc.y, { align: 'right' });
+  doc.moveDown(0.5);
+  rows.slice(0, 80).forEach((row) => {
+    doc.text(row.asset_id, 36, doc.y, { continued: true, width: 80 });
+    doc.text(String(row.description).slice(0, 36), 100, doc.y, { continued: true, width: 210 });
+    doc.text(String(row.category).slice(0, 20), 300, doc.y, { continued: true, width: 110 });
+    doc.text(money(row.acquisition_cost).toLocaleString(), 430, doc.y, { align: 'right' });
+  });
+  doc.end();
+}
+
+module.exports = {
+  activeRuleSet,
+  depreciationReport,
+  monthlyDepreciationReport,
+  writeDepreciationPdf
+};