sam-api/app/Services/DailyReportService.php

<?php

namespace App\Services;

use App\Models\Tenants\BankAccount;
use App\Models\Tenants\Bill;
use App\Models\Tenants\Deposit;
use App\Models\Tenants\Withdrawal;
use Carbon\Carbon;

/**
 * 일일 보고서 서비스
 */
class DailyReportService extends Service
{
    /**
     * 어음 및 외상매출채권 현황 조회
     */
    public function noteReceivables(array $params): array
    {
        $tenantId = $this->tenantId();
        $date = isset($params['date']) ? Carbon::parse($params['date']) : Carbon::today();

        // 수취어음 중 보관중 상태인 것만 조회 (만기일 기준)
        $bills = Bill::where('tenant_id', $tenantId)
            ->where('bill_type', 'received')
            ->where('status', 'stored')
            ->where('maturity_date', '>=', $date->copy()->startOfDay())
            ->orderBy('maturity_date', 'asc')
            ->get();

        return $bills->map(function ($bill) {
            return [
                'id' => (string) $bill->id,
                'content' => "(수취어음) {$bill->display_client_name} - {$bill->bill_number}",
                'current_balance' => (float) $bill->amount,
                'issue_date' => $bill->issue_date?->format('Y-m-d'),
                'due_date' => $bill->maturity_date?->format('Y-m-d'),
            ];
        })->values()->toArray();
    }

    /**
     * 일별 계좌 현황 조회
     */
    public function dailyAccounts(array $params): array
    {
        $tenantId = $this->tenantId();
        $date = isset($params['date']) ? Carbon::parse($params['date']) : Carbon::today();
        $startOfMonth = $date->copy()->startOfMonth();
        $endOfDay = $date->copy()->endOfDay();

        // 활성 계좌 목록
        $accounts = BankAccount::where('tenant_id', $tenantId)
            ->where('status', 'active')
            ->orderBy('is_primary', 'desc')
            ->orderBy('bank_name', 'asc')
            ->get();

        $result = [];

        foreach ($accounts as $account) {
            // 전월 이월: 이번 달 1일 이전까지의 누적 잔액
            $carryoverDeposits = Deposit::where('tenant_id', $tenantId)
                ->where('bank_account_id', $account->id)
                ->where('deposit_date', '<', $startOfMonth)
                ->sum('amount');

            $carryoverWithdrawals = Withdrawal::where('tenant_id', $tenantId)
                ->where('bank_account_id', $account->id)
                ->where('withdrawal_date', '<', $startOfMonth)
                ->sum('amount');

            $carryover = $carryoverDeposits - $carryoverWithdrawals;

            // 당일 수입 (입금)
            $income = Deposit::where('tenant_id', $tenantId)
                ->where('bank_account_id', $account->id)
                ->whereBetween('deposit_date', [$startOfMonth, $endOfDay])
                ->sum('amount');

            // 당일 지출 (출금)
            $expense = Withdrawal::where('tenant_id', $tenantId)
                ->where('bank_account_id', $account->id)
                ->whereBetween('withdrawal_date', [$startOfMonth, $endOfDay])
                ->sum('amount');

            // 잔액 = 전월이월 + 수입 - 지출
            $balance = $carryover + $income - $expense;

            // 매칭 상태: Deposit과 Withdrawal 금액이 일치하면 matched
            $matchStatus = abs($income - $expense) < 0.01 ? 'matched' : 'unmatched';

            $result[] = [
                'id' => (string) $account->id,
                'category' => "{$account->bank_name} {$account->getMaskedAccountNumber()}",
                'match_status' => $matchStatus,
                'carryover' => (float) $carryover,
                'income' => (float) $income,
                'expense' => (float) $expense,
                'balance' => (float) $balance,
                'currency' => 'KRW', // 현재는 KRW만 지원
            ];
        }

        return $result;
    }

    /**
     * 일일 보고서 요약 통계
     */
    public function summary(array $params): array
    {
        $tenantId = $this->tenantId();
        $date = isset($params['date']) ? Carbon::parse($params['date']) : Carbon::today();

        // 어음 합계
        $noteReceivableTotal = Bill::where('tenant_id', $tenantId)
            ->where('bill_type', 'received')
            ->where('status', 'stored')
            ->where('maturity_date', '>=', $date->copy()->startOfDay())
            ->sum('amount');

        // 계좌별 현황
        $dailyAccounts = $this->dailyAccounts($params);

        // 통화별 합계
        $krwTotal = collect($dailyAccounts)
            ->where('currency', 'KRW')
            ->reduce(function ($carry, $item) {
                return [
                    'carryover' => $carry['carryover'] + $item['carryover'],
                    'income' => $carry['income'] + $item['income'],
                    'expense' => $carry['expense'] + $item['expense'],
                    'balance' => $carry['balance'] + $item['balance'],
                ];
            }, ['carryover' => 0, 'income' => 0, 'expense' => 0, 'balance' => 0]);

        $usdTotal = collect($dailyAccounts)
            ->where('currency', 'USD')
            ->reduce(function ($carry, $item) {
                return [
                    'carryover' => $carry['carryover'] + $item['carryover'],
                    'income' => $carry['income'] + $item['income'],
                    'expense' => $carry['expense'] + $item['expense'],
                    'balance' => $carry['balance'] + $item['balance'],
                ];
            }, ['carryover' => 0, 'income' => 0, 'expense' => 0, 'balance' => 0]);

        return [
            'date' => $date->format('Y-m-d'),
            'day_of_week' => $date->locale('ko')->dayName,
            'note_receivable_total' => (float) $noteReceivableTotal,
            'foreign_currency_total' => (float) $usdTotal['balance'],
            'cash_asset_total' => (float) $krwTotal['balance'],
            'krw_totals' => $krwTotal,
            'usd_totals' => $usdTotal,
        ];
    }
}