211 lines
19 KiB
PHP
211 lines
19 KiB
PHP
<?php
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namespace App\Modules\Services;
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use App\Modules\Identity\Services\Audit;
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use App\Modules\Identity\Services\Permissions;
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use App\Shared\Context\CompanyContext;
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use Illuminate\Support\Facades\DB;
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use Illuminate\Support\Facades\Validator;
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use Illuminate\Support\Str;
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final class CatalogueAccounting
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{
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public const SOURCE_VERSION='Decreto70/2009-PGC-NIRF-PDF134-BR372(148)';
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public const SOURCE_HASH='45C38AED64DE43042ED048586ACCE2EC660B74FC3F8FBCE33D39AAB45C7529E3';
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public const REFERENCE=['plan'=>'PGC-NIRF','source_version'=>self::SOURCE_VERSION,'sha256'=>self::SOURCE_HASH,'accounts'=>[['code'=>'7','name'=>'Rendimentos e ganhos','movable'=>false],['code'=>'7.2','name'=>'Prestação de serviços','movable'=>false]],'status'=>'Exemplar fornecido; consolidação posterior não comprovada; não é aprovação de conta empresarial.'];
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public const NOTICE='CLASSIFICAÇÃO CONTABILÍSTICA — SEM LANÇAMENTOS; IVA E RECONHECIMENTO INDEPENDENTES';
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public function __construct(private CompanyContext $context,private Permissions $permissions,private ServiceWorkflow $workflow) {}
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private function scope(int $actor,string $action='view'): array
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{
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$ids=$this->context->identifiers(); abort_unless($this->context->userId()===$actor,403);
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foreach (array_unique(['view',$action]) as $a) { $this->permissions->require($actor,$ids['tenant_id'],$ids['company_id'],"catalogue_accounting.$a"); }
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return $ids;
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}
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private function query(array $scope) { return DB::table('ca_proposals')->where($scope); }
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private function row(int $id,array $scope): object { $row=$this->query($scope)->where('id',$id)->first(); abort_unless($row,403,'Proposta fora da empresa autorizada.'); return $row; }
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private function decode(object $row): array
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{
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$result=(array)$row; $result['data']=json_decode($row->data,true,32,JSON_THROW_ON_ERROR);
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$result['submission']=DB::table('ca_submissions')->where('proposal_id',$row->id)->first();
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$result['decision']=DB::table('ca_decisions')->where('proposal_id',$row->id)->first();
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$result['state']=$result['decision']->decision ?? ($result['submission'] ? 'submitted' : 'draft');
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return $result;
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}
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public function listing(int $actor): array
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{
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$scope=$this->scope($actor); $rows=$this->query($scope)->orderBy('id')->get()->map(fn($r)=>$this->decode($r))->all();
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$services=$this->permissions->has($actor,$scope['tenant_id'],$scope['company_id'],'services.view') ? \App\Shared\Context\ModuleRecords::query('a_services')->where($scope)->orderBy('name')->get(['id','version','name'])->all() : [];
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return ['notice'=>self::NOTICE,'reference'=>self::REFERENCE,'proposals'=>$rows,'services'=>$services];
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}
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private function command(int $actor,string $action,array $request,string $key,callable $write): array
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{
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$scope=$this->scope($actor,$action); $unit=$this->context->unitId();
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abort_unless((bool)preg_match('/^[A-Za-z0-9-]{8,100}$/D',$key),422,'Chave de repetição necessária.');
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$canonical=function($v) use (&$canonical) { if(!is_array($v)) return $v; if(!array_is_list($v))ksort($v); return array_map($canonical,$v); };
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$hash=hash('sha256',json_encode($canonical($request),JSON_THROW_ON_ERROR));
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return DB::transaction(function() use($actor,$action,$request,$key,$write,$scope,$unit,$hash) {
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DB::table('companies')->where('id',$scope['company_id'])->where('tenant_id',$scope['tenant_id'])->lockForUpdate()->firstOrFail();
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$this->context->selectFor($actor,$scope['tenant_id'],$scope['company_id'],$unit); $this->scope($actor,$action);
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$old=DB::table('ca_commands')->where($scope)->where('command_key',$key)->first();
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if($old) { abort_unless((int)$old->actor_id===$actor && hash_equals($old->request_hash,$hash),409,'Repetição com autor ou conteúdo diferente.'); return json_decode($old->result,true,32,JSON_THROW_ON_ERROR)+['replayed'=>true]; }
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$result=$write($scope);
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DB::table('ca_commands')->insert($scope+['actor_id'=>$actor,'command_key'=>$key,'request_hash'=>$hash,'result'=>json_encode($result,JSON_THROW_ON_ERROR),'created_at'=>now()]);
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return $result+['replayed'=>false];
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});
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}
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private function date(string $date): void { Validator::make(['date'=>$date],['date'=>'required|date_format:Y-m-d'])->validate(); }
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private function data(string $kind,array $data,array $scope): array
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{
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$schemas=[
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'plan'=>['plan'=>'required|in:PGC-NIRF','source_version'=>'required|in:'.self::SOURCE_VERSION],
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'account'=>['plan_id'=>'required|integer|min:1','code'=>'required|string|max:40|regex:/^7\.2(?:\.[0-9A-Za-z_-]+)*$/D','name'=>'required|string|max:255','origin'=>'required|in:reference,enterprise','movable'=>'required|boolean','evidence'=>'required|string|max:2000'],
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'category'=>['name'=>'required|string|max:255','account_id'=>'required|integer|min:1','conditions'=>'required|string|max:2000'],
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'service_link'=>['service_id'=>'required|integer|min:1','category_id'=>'required|integer|min:1'],
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'service_override'=>['service_id'=>'required|integer|min:1','account_id'=>'required|integer|min:1','conditions'=>'required|string|max:2000'],
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];
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abort_unless(isset($schemas[$kind]),422); abort_if(array_diff(array_keys($data),array_keys($schemas[$kind]))!==[],422,'Campo fora do âmbito: sem IVA, reconhecimento ou lançamentos.');
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$data=Validator::make($data,$schemas[$kind])->validate();
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foreach(['plan_id'=>'plan','account_id'=>'account','category_id'=>'category'] as $field=>$type) {
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if(isset($data[$field])) { $data[$field]=(int)$data[$field]; abort_unless($this->row($data[$field],$scope)->kind===$type,422,'Tipo de referência incompatível.'); }
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}
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if(isset($data['service_id'])) {
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$data['service_id']=(int)$data['service_id'];
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$this->permissions->require($this->context->userId(),$scope['tenant_id'],$scope['company_id'],'services.view');
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abort_unless(\App\Shared\Context\ModuleRecords::query('a_services')->where($scope)->where('id',$data['service_id'])->exists(),403,'Serviço fora da empresa.');
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}
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if($kind==='account') {
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$data['movable']=(bool)$data['movable'];
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if($data['origin']==='reference') { abort_unless($data['code']==='7.2' && !$data['movable'] && $data['name']==='Prestação de serviços',422,'Referência 7.2 não é conta de movimento aprovada.'); }
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else { abort_if(in_array($data['code'],['7.2','7.2.1','7.2.6'],true),422,'Código reservado; não usar como desdobramento empresarial.'); }
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}
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return $data;
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}
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public function propose(int $actor,array $input,string $key): array
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{
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return $this->command($actor,'propose',['operation'=>'propose','input'=>$input],$key,function($scope) use($actor,$input) {
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$data=$this->data($input['kind'],$input['data'],$scope); $previous=isset($input['previous_id']) ? $this->row((int)$input['previous_id'],$scope) : null;
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$entity=match($input['kind']) { 'plan'=>'PGC-NIRF','account'=>$data['code'],'service_link','service_override'=>'service:'.$data['service_id'],default=>$previous?->entity_key ?? (string)Str::uuid() };
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if($previous) { abort_unless($previous->kind===$input['kind'] && $previous->entity_key===$entity,422,'A correcção deve preservar a identidade.'); }
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$latest=$this->query($scope)->where('kind',$input['kind'])->where('entity_key',$entity)->orderByDesc('version')->first();
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abort_unless(($latest?->id ?? null)===($previous?->id ?? null),409,'Existe uma versão mais recente; reveja antes de propor.');
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$replaces=$input['replaces_id'] ?? null;
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if($replaces) { $r=$this->row((int)$replaces,$scope); abort_unless($r->kind===$input['kind'] && $r->entity_key===$entity && $r->valid_from<=$input['valid_from'] && $this->approved($r),422,'Substituição exige versão aprovada da mesma identidade e data compatível.'); }
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$id=DB::table('ca_proposals')->insertGetId($scope+['kind'=>$input['kind'],'entity_key'=>$entity,'version'=>(int)($latest?->version ?? 0)+1,'previous_id'=>$previous?->id,'replaces_id'=>$replaces,
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'valid_from'=>$input['valid_from'],'valid_until'=>$input['valid_until'] ?? null,'data'=>json_encode($data,JSON_THROW_ON_ERROR),'reason'=>$input['reason'],'actor_id'=>$actor,'created_at'=>now()]);
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Audit::record('catalogue_accounting.proposed',$actor,$scope['tenant_id'],$scope['company_id'],details:['record_id'=>$id,'version'=>(int)($latest?->version ?? 0)+1]);
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return ['id'=>$id];
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});
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}
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private function approved(object $row): bool { return DB::table('ca_decisions')->where('proposal_id',$row->id)->where('decision','approved')->exists(); }
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private function approvedRows(array $scope,string $kind,?string $entity=null): array
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{
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$q=$this->query($scope)->where('kind',$kind)->whereExists(fn($q)=>$q->selectRaw('1')->from('ca_decisions')->whereColumn('ca_decisions.proposal_id','ca_proposals.id')->where('decision','approved'));
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if($entity!==null)$q->where('entity_key',$entity); return $q->get()->all();
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}
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private function active(object $row,string $date,array $scope): bool
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{
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if($row->valid_from>$date || ($row->valid_until && $row->valid_until<$date))return false;
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// Explicit approved replacement ends the replaced interval from its start onward.
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return ! $this->query($scope)->where('replaces_id',$row->id)->where('valid_from','<=',$date)->whereExists(fn($q)=>$q->selectRaw('1')->from('ca_decisions')->whereColumn('ca_decisions.proposal_id','ca_proposals.id')->where('decision','approved'))->exists();
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}
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private function select(array $scope,string $kind,string $entity,string $date): ?object
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{
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$rows=array_values(array_filter($this->approvedRows($scope,$kind,$entity),fn($r)=>$this->active($r,$date,$scope)));
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abort_if(count($rows)>1,409,'Conflito explícito: várias versões aprovadas vigentes.'); return $rows[0] ?? null;
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}
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private function reference(int $id,string $kind,string $date,array $scope): object
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{
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$r=$this->row($id,$scope); abort_unless($r->kind===$kind && $this->approved($r) && $this->active($r,$date,$scope),422,'Referência sem aprovação/vigência compatível.'); return $r;
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}
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private function dependencies(object $row,string $date,array $scope): array
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{
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$data=json_decode($row->data,true,32,JSON_THROW_ON_ERROR);
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if($row->kind==='plan')return ['plan'=>$row];
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if($row->kind==='account') { return ['account'=>$row,'plan'=>$this->reference($data['plan_id'],'plan',$date,$scope)]; }
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if($row->kind==='service_link') {
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$categoryRef=$this->row($data['category_id'],$scope);
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$category=$this->select($scope,'category',$categoryRef->entity_key,$date);
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abort_unless($category,422,'Categoria sem regra-base aprovada vigente.');
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return ['link'=>$row]+$this->dependencies($category,$date,$scope);
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}
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$account=$this->reference($data['account_id'],'account',$date,$scope);
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$accountData=json_decode($account->data,true,32,JSON_THROW_ON_ERROR);
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abort_unless($accountData['movable'],422,'Conta agregadora: classificação de movimento pendente.');
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return [$row->kind==='category' ? 'category' : 'override'=>$row]+$this->dependencies($account,$date,$scope);
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}
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public function submit(int $id,int $actor,string $key): array
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{
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return $this->command($actor,'propose',['operation'=>'submit','id'=>$id],$key,function($scope) use($actor,$id) {
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$r=$this->row($id,$scope); $latest=$this->query($scope)->where('kind',$r->kind)->where('entity_key',$r->entity_key)->max('version');
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abort_unless((int)$latest===(int)$r->version,409,'Submeta a versão mais recente.');
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abort_if(DB::table('ca_submissions')->where('proposal_id',$id)->exists(),409,'Versão já submetida.');
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$this->dependencies($r,$r->valid_from,$scope);
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DB::table('ca_submissions')->insert($scope+['proposal_id'=>$id,'actor_id'=>$actor,'created_at'=>now()]);
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Audit::record('catalogue_accounting.submitted',$actor,$scope['tenant_id'],$scope['company_id'],details:['record_id'=>$id,'version'=>(int)$r->version]); return ['id'=>$id];
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});
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}
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public function decide(int $id,int $actor,array $input,string $key): array
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{
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return $this->command($actor,'approve',['operation'=>'decide','id'=>$id,'input'=>$input],$key,function($scope) use($id,$actor,$input) {
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$r=$this->row($id,$scope); abort_unless(DB::table('ca_submissions')->where('proposal_id',$id)->exists(),409,'Versão não submetida.');
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abort_if(DB::table('ca_decisions')->where('proposal_id',$id)->exists(),409,'Versão já decidida.');
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abort_unless((int)$this->query($scope)->where('kind',$r->kind)->where('entity_key',$r->entity_key)->max('version')===(int)$r->version,409,'Uma nova proposta exige revisão da versão actual.');
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if($input['decision']==='approved') {
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$this->dependencies($r,$r->valid_from,$scope);
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foreach($this->approvedRows($scope,$r->kind,$r->entity_key) as $other) {
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// Conflicting overlapping intervals require an explicit replacement, never latest-wins.
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$start=max($r->valid_from,$other->valid_from); $end=min($r->valid_until ?? '9999-12-31',$other->valid_until ?? '9999-12-31');
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if($start<=$end && $this->active($other,$start,$scope)) { abort_unless((int)$r->replaces_id===(int)$other->id,409,'Sobreposição: indique explicitamente a versão aprovada substituída.'); }
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}
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}
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DB::table('ca_decisions')->insert($scope+['proposal_id'=>$id,'actor_id'=>$actor,'decision'=>$input['decision'],'reason'=>$input['reason'],'created_at'=>now()]);
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Audit::record('catalogue_accounting.'.$input['decision'],$actor,$scope['tenant_id'],$scope['company_id'],details:['record_id'=>$id,'version'=>(int)$r->version,'reason'=>$input['reason']]); return ['id'=>$id,'decision'=>$input['decision']];
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});
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}
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private function resolveInternal(int $service,string $date,array $scope): array
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{
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$s=\App\Shared\Context\ModuleRecords::query('a_services')->where($scope)->where('id',$service)->first(); abort_unless($s,403,'Serviço fora da empresa.');
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$base=['service'=>['id'=>$service,'version'=>(int)$s->version,'name'=>$s->name],'reference_date'=>$date,'notice'=>self::NOTICE];
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$override=$this->select($scope,'service_override','service:'.$service,$date);
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$link=$this->select($scope,'service_link','service:'.$service,$date);
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if(!$override && !$link)return $base+['state'=>'pending','pending'=>['Ligação à categoria ou excepção aprovada vigente em falta.']];
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try { $refs=$this->dependencies($override ?? $link,$date,$scope); }
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catch(\Symfony\Component\HttpKernel\Exception\HttpException $e) { if($e->getStatusCode()!==422)throw $e; return $base+['state'=>'pending','pending'=>[$e->getMessage()],'conflict'=>true]; }
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$plan=$this->select($scope,'plan','PGC-NIRF',$date);
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if(!$plan || (int)$plan->id!==(int)$refs['plan']->id)return $base+['state'=>'pending','pending'=>['Versão do plano incompatível; rever associações.'],'conflict'=>true];
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return $base+['state'=>'resolved_classification_only','origin'=>$override ? 'explicit_service_exception' : 'category_base','references'=>array_map(fn($r)=>['id'=>$r->id,'version'=>(int)$r->version,'kind'=>$r->kind,'entity_key'=>$r->entity_key,'valid_from'=>$r->valid_from,'valid_until'=>$r->valid_until,'data'=>json_decode($r->data,true),'approval'=>(array)DB::table('ca_decisions')->where('proposal_id',$r->id)->first()],$refs),
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'source'=>self::REFERENCE,'pending'=>['IVA e reconhecimento continuam independentes; nenhum lançamento produzido.']];
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}
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public function resolve(int $service,?string $date,int $actor): array
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{
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$scope=$this->scope($actor); $this->permissions->require($actor,$scope['tenant_id'],$scope['company_id'],'services.view');
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abort_unless(\App\Shared\Context\ModuleRecords::query('a_services')->where($scope)->where('id',$service)->exists(),403);
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if(!$date)return ['state'=>'pending','pending'=>['Data de referência explícita em falta; nenhuma data foi presumida.']]; $this->date($date);
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$read=function()use($service,$date,$scope){$result=$this->resolveInternal($service,$date,$scope);return $result+['revision'=>hash_hmac('sha256',json_encode($result,JSON_THROW_ON_ERROR),(string)config('app.key'))];};
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if(DB::transactionLevel())return $read();
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return DB::transaction(function()use($read){DB::statement('SET TRANSACTION ISOLATION LEVEL REPEATABLE READ READ ONLY');return $read();});
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}
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public function capture(int $actor,array $input,string $key): array
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{
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return $this->command($actor,'propose',['operation'=>'capture','input'=>$input],$key,function($scope) use($actor,$input) {
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$operationScope=$this->workflow->scope($input['area'],$actor,'view');
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$draft=$this->workflow->show($input['area'],$input['record_id'],$actor);
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abort_unless($draft['version']===$input['record_version'],409,'Operação desactualizada.');
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abort_if(($draft['internal_confirmation'] ?? null)!==null,409,'B1 preservado; não capturar classificação retroactiva.');
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abort_unless(in_array($input['service_id'],array_column($draft['data']['lines'],'service_id'),true),422,'Serviço não pertence à operação.');
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$snapshot=$this->resolve($input['service_id'],$input['reference_date'],$actor);
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abort_unless(hash_equals($snapshot['revision'],$input['resolution_revision']),409,'A classificação mudou desde a consulta; consulte novamente antes de guardar.');
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abort_unless($snapshot['state']==='resolved_classification_only',422,implode(' ',$snapshot['pending']));
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$id=DB::table('ca_resolutions')->insertGetId($operationScope+['area'=>$input['area'],'record_id'=>$input['record_id'],'record_version'=>$input['record_version'],'service_id'=>$input['service_id'],'reference_date'=>$input['reference_date'],'snapshot'=>json_encode($snapshot,JSON_THROW_ON_ERROR),'actor_id'=>$actor,'created_at'=>now()]);
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Audit::record('catalogue_accounting.resolution_captured',$actor,$scope['tenant_id'],$scope['company_id'],$operationScope['unit_id'],details:['record_id'=>$id,'version'=>$input['record_version']]); return ['id'=>$id];
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});
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}
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public function history(int $actor,string $area,int $record): array
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{
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$this->scope($actor); $scope=$this->workflow->scope($area,$actor,'view'); $this->workflow->show($area,$record,$actor);
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return DB::table('ca_resolutions')->where($scope)->where('area',$area)->where('record_id',$record)->orderByDesc('id')->get()->map(function($r) { $r->snapshot=json_decode($r->snapshot,true); return $r; })->all();
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}
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}
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