#=====================================================================
# LX-Office ERP
# Copyright (C) 2004
# Based on SQL-Ledger Version 2.1.9
# Web http://www.lx-office.org
#
#=====================================================================
# SQL-Ledger Accounting
# Copyright (C) 1998-2002
#
#  Author: Dieter Simader
#   Email: dsimader@sql-ledger.org
#     Web: http://www.sql-ledger.org
#
#  Contributors: Benjamin Lee <benjaminlee@consultant.com>
#
# This program is free software; you can redistribute it and/or modify
# it under the terms of the GNU General Public License as published by
# the Free Software Foundation; either version 2 of the License, or
# (at your option) any later version.
#
# This program is distributed in the hope that it will be useful,
# but WITHOUT ANY WARRANTY; without even the implied warranty of
# MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the
# GNU General Public License for more details.
# You should have received a copy of the GNU General Public License
# along with this program; if not, write to the Free Software
# Foundation, Inc., 51 Franklin Street, Fifth Floor, Boston,
# MA 02110-1335, USA.
#======================================================================
#
# backend code for reports
#
#======================================================================

package RP;

use SL::DBUtils;
use Data::Dumper;
use SL::DB::Helper::AccountingPeriod qw(get_balance_starting_date);
use List::Util qw(sum);
use List::UtilsBy qw(partition_by sort_by);
use SL::DB;

# use warnings;
use strict;

# new implementation of balance sheet
# readme!
#
# stuff missing from the original implementation:
# - bold stuff
# - subdescription
# - proper testing for heading charts
# - transmission from $form to TMPL realm is not as clear as i'd like

sub balance_sheet {
  $main::lxdebug->enter_sub();

  my ($self) = @_;

  my $myconfig = \%main::myconfig;
  my $form     = $main::form;
  my $dbh      = $::form->get_standard_dbh;

  my $last_period = 0;
  my @categories  = qw(A C L Q);

  # if there are any dates construct a where
  if ($form->{asofdate}) {
    $form->{period} = $form->{this_period} = conv_dateq($form->{asofdate});
  }

  # get starting date for calculating balance
  $form->{this_startdate} = $self->get_balance_starting_date($form->{asofdate});

  get_accounts($dbh, $last_period, $form->{this_startdate}, $form->{asofdate}, $form, \@categories);

  # if there are any compare dates
  if ($form->{compareasofdate}) {
    $last_period = 1;

    $form->{last_startdate} = $self->get_balance_starting_date($form->{compareasofdate});

    get_accounts($dbh, $last_period, $form->{last_startdate} , $form->{compareasofdate}, $form, \@categories);
    $form->{last_period} = conv_dateq($form->{compareasofdate});
  }

  # now we got $form->{A}{accno}{ }    assets
  # and $form->{L}{accno}{ }           liabilities
  # and $form->{Q}{accno}{ }           equity
  # build asset accounts

  my %account = ('A' => { 'ml'     => -1 },
                 'L' => { 'ml'     =>  1 },
                 'Q' => { 'ml'     =>  1 });

  my $TMPL_DATA = {};

  foreach my $category (grep { !/C/ } @categories) {

    $TMPL_DATA->{$category} = [];
    my $ml  = $account{$category}{ml};

    foreach my $key (sort keys %{ $form->{$category} }) {

      my $row = { %{ $form->{$category}{$key} } };

      # if charttype "heading" - calculate this entry, start a new batch of charts belonging to this heading and skip the rest bo the loop
      # header charts are not real charts. start a sub aggregation with them, but don't calculate anything with them
      if ($row->{charttype} eq "H") {
        if ($account{$category}{subtotal} && $form->{l_subtotal}) {
          $row->{subdescription} = $account{$category}{subdescription};
          $row->{this}           = $account{$category}{subthis} * $ml;                   # format: $dec, $dash
          $row->{last}           = $account{$category}{sublast} * $ml if $last_period;   # format: $dec, $dash
        }

        $row->{subheader} = 1;
        $account{$category}{subthis}        = $row->{this};
        $account{$category}{sublast}        = $row->{last};
        $account{$category}{subdescription} = $row->{description};
        $account{$category}{subtotal} = 1;

        $row->{this} = 0;
        $row->{last} = 0;

        next unless $form->{l_heading};
      }

      for my $period (qw(this last)) {
        next if ($period eq 'last' && !$last_period);
        # only add assets
        $row->{$period}                    *= $ml;
      }

      push @{ $TMPL_DATA->{$category} }, $row;
    } # foreach

    # resolve heading/subtotal
    if ($account{$category}{subtotal} && $form->{l_subtotal}) {
      $TMPL_DATA->{$category}[-1]{subdescription} = $account{$category}{subdescription};
      $TMPL_DATA->{$category}[-1]{this}           = $account{$category}{subthis} * $ml;                   # format: $dec, $dash
      $TMPL_DATA->{$category}[-1]{last}           = $account{$category}{sublast} * $ml if $last_period;   # format: $dec, $dash
    }

    $TMPL_DATA->{total}{$category}{this} = sum map { $_->{this} } @{ $TMPL_DATA->{$category} };
    $TMPL_DATA->{total}{$category}{last} = sum map { $_->{last} } @{ $TMPL_DATA->{$category} };
  }

  for my $period (qw(this last)) {
    next if ($period eq 'last' && !$last_period);

    $form->{E}{$period}             = $TMPL_DATA->{total}{A}{$period} - $TMPL_DATA->{total}{L}{$period} - $TMPL_DATA->{total}{Q}{$period};
    $TMPL_DATA->{total}{Q}{$period}     += $form->{E}{$period};
    $TMPL_DATA->{total}{$period}    = $TMPL_DATA->{total}{L}{$period} + $TMPL_DATA->{total}{Q}{$period};
  }
    $form->{E}{description}='nicht verbuchter Gewinn/Verlust';
  push @{ $TMPL_DATA->{Q} }, $form->{E};

  $main::lxdebug->leave_sub();

  return $TMPL_DATA;
}

sub get_accounts {
  $main::lxdebug->enter_sub();

  my ($dbh, $last_period, $fromdate, $todate, $form, $categories) = @_;

  my ($null, $department_id) = split /--/, $form->{department};

  my $query;
  my $dpt_where = '';
  my $dpt_where_without_arapgl = '';
  my $project   = '';
  my $where     = "1 = 1";
  my $glwhere   = "";
  my $subwhere  = "";
  my $item;
  my $sth;
  my $dec = $form->{decimalplaces};

  my $category = qq| AND (| . join(" OR ", map({ "(c.category = " . $dbh->quote($_) . ")" } @{$categories})) . qq|) |;

  # get headings
  $query =
    qq|SELECT c.accno, c.description, c.category
       FROM chart c
       WHERE (c.charttype = 'H')
         $category
       ORDER by c.accno|;

  $sth = prepare_execute_query($form, $dbh, $query);

  my @headingaccounts = ();
  while (my $ref = $sth->fetchrow_hashref("NAME_lc")) {
    $form->{ $ref->{category} }{ $ref->{accno} }{description} =
      "$ref->{description}";
    $form->{ $ref->{category} }{ $ref->{accno} }{charttype} = "H";
    $form->{ $ref->{category} }{ $ref->{accno} }{accno}     = $ref->{accno};

    push @headingaccounts, $ref->{accno};
  }

  $sth->finish;

  # filter for opening and closing bookings
  # if l_ob is selected l_cb is always ignored
  if ( $last_period ) {
    # ob/cb-settings for "compared to" balance
    if ( $form->{l_ob_compared} ) {
      $where .= ' AND ac.ob_transaction is true  '
    } elsif ( not $form->{l_cb_compared} ) {
      $where .= ' AND ac.cb_transaction is false ';
    };
  } else {
    # ob/cb-settings for "as of" balance
    if ( $form->{l_ob} ) {
      $where .= ' AND ac.ob_transaction is true  '
    } elsif ( not $form->{l_cb} ) {
      $where .= ' AND ac.cb_transaction is false ';
    };
  };


  if ($fromdate) {
    $fromdate = conv_dateq($fromdate);
    if ($form->{method} eq 'cash') {
      $subwhere .= " AND (transdate >= $fromdate)";
      $glwhere = " AND (ac.transdate >= $fromdate)";
    } else {
      $where .= " AND (ac.transdate >= $fromdate)";
    }
  }

  if ($todate) {
    $todate = conv_dateq($todate);
    $where    .= " AND (ac.transdate <= $todate)";
    $subwhere .= " AND (transdate <= $todate)";
  }

  if ($department_id) {
    $dpt_where = qq| AND (a.department_id = | . conv_i($department_id, 'NULL') . qq|)|;
  }

  if ($form->{project_id}) {
    # Diese Bedingung wird derzeit niemals wahr sein, da man in Bericht->Bilanz keine
    # Projekte auswählen kann
    $project = qq| AND (ac.project_id = | . conv_i($form->{project_id}, 'NULL') . qq|) |;
  }

  if ($form->{method} eq 'cash') {
    $query =
      qq|SELECT c.accno, sum(ac.amount) AS amount, c.description, c.category
         FROM acc_trans ac
         JOIN chart c ON (c.id = ac.chart_id)
         JOIN ar a ON (a.id = ac.trans_id)
         WHERE $where
           $dpt_where
           $category
           AND ac.trans_id IN
             (
               SELECT trans_id
               FROM acc_trans a
               WHERE (a.chart_link LIKE '%AR_paid%')
               $subwhere
             )
           $project
         GROUP BY c.accno, c.description, c.category

         UNION ALL

         SELECT c.accno, sum(ac.amount) AS amount, c.description, c.category
         FROM acc_trans ac
         JOIN chart c ON (c.id = ac.chart_id)
         JOIN ap a ON (a.id = ac.trans_id)
         WHERE $where
           $dpt_where
           $category
           AND ac.trans_id IN
             (
               SELECT trans_id
               FROM acc_trans a
               WHERE (a.chart_link LIKE '%AP_paid%')
               $subwhere
             )
           $project
         GROUP BY c.accno, c.description, c.category

         UNION ALL

         SELECT c.accno, sum(ac.amount) AS amount, c.description, c.category
         FROM acc_trans ac
         JOIN chart c ON (c.id = ac.chart_id)
         JOIN gl a ON (a.id = ac.trans_id)
         WHERE $where
           $glwhere
           $dpt_where
           $category
             AND NOT ((ac.chart_link = 'AR') OR (ac.chart_link = 'AP'))
           $project
         GROUP BY c.accno, c.description, c.category |;

    if ($form->{project_id}) {
      # s.o. keine Projektauswahl in Bilanz
      $query .=
        qq|
         UNION ALL

         SELECT c.accno AS accno, SUM(ac.sellprice * ac.qty) AS amount, c.description AS description, c.category
         FROM invoice ac
         JOIN ar a ON (a.id = ac.trans_id)
         JOIN parts p ON (ac.parts_id = p.id)
         JOIN taxzone_charts t ON (p.buchungsgruppen_id = t.id)
         JOIN chart c on (t.income_accno_id = c.id)
         -- use transdate from subwhere
         WHERE (c.category = 'I')
           $subwhere
           $dpt_where
           AND ac.trans_id IN
             (
               SELECT trans_id
               FROM acc_trans a
               WHERE (a.chart_link LIKE '%AR_paid%')
               $subwhere
             )
           $project
         GROUP BY c.accno, c.description, c.category

         UNION ALL

         SELECT c.accno AS accno, SUM(ac.sellprice) AS amount, c.description AS description, c.category
         FROM invoice ac
         JOIN ap a ON (a.id = ac.trans_id)
         JOIN parts p ON (ac.parts_id = p.id)
         JOIN taxzone_charts t ON (p.buchungsgruppen_id = t.id)
         JOIN chart c on (t.expense_accno_id = c.id)
         WHERE (c.category = 'E')
           $subwhere
           $dpt_where
           AND ac.trans_id IN
             (
               SELECT trans_id
               FROM acc_trans a
               WHERE a.chart_link LIKE '%AP_paid%'
               $subwhere
             )
           $project
         GROUP BY c.accno, c.description, c.category |;
    }

  } else {                      # if ($form->{method} eq 'cash')
    if ($department_id) {
      $dpt_where = qq| AND a.department_id = | . conv_i($department_id);
      $dpt_where_without_arapgl = qq| AND COALESCE((SELECT department_id FROM ar WHERE ar.id=ac.trans_id),
                                                   (SELECT department_id FROM gl WHERE gl.id=ac.trans_id),
                                                   (SELECT department_id FROM ap WHERE ap.id=ac.trans_id)) = | . conv_i($department_id);
    }

    $query = qq|
      SELECT c.accno, sum(ac.amount) AS amount, c.description, c.category
      FROM acc_trans ac
      JOIN chart c ON (c.id = ac.chart_id)
      WHERE $where
        $dpt_where_without_arapgl
        $category
        $project
      GROUP BY c.accno, c.description, c.category |;

    if ($form->{project_id}) {
      # s.o. keine Projektauswahl in Bilanz
      $query .= qq|
      UNION ALL

      SELECT c.accno AS accno, SUM(ac.sellprice * ac.qty) AS amount, c.description AS description, c.category
      FROM invoice ac
      JOIN ar a ON (a.id = ac.trans_id)
      JOIN parts p ON (ac.parts_id = p.id)
      JOIN taxzone_charts t ON (p.buchungsgruppen_id = t.id)
      JOIN chart c on (t.income_accno_id = c.id)
      -- use transdate from subwhere
      WHERE (c.category = 'I')
        $subwhere
        $dpt_where
        $project
      GROUP BY c.accno, c.description, c.category

      UNION ALL

      SELECT c.accno AS accno, SUM(ac.sellprice * ac.qty) * -1 AS amount, c.description AS description, c.category
      FROM invoice ac
      JOIN ap a ON (a.id = ac.trans_id)
      JOIN parts p ON (ac.parts_id = p.id)
      JOIN taxzone_charts t ON (p.buchungsgruppen_id = t.id)
      JOIN chart c on (t.expense_accno_id = c.id)
      WHERE (c.category = 'E')
        $subwhere
        $dpt_where
        $project
      GROUP BY c.accno, c.description, c.category |;
    }
  }

  my @accno;
  my $accno;
  my $ref;

  $sth = prepare_execute_query($form, $dbh, $query);

  while ($ref = $sth->fetchrow_hashref("NAME_lc")) {

    if ($ref->{category} eq 'C') {
      $ref->{category} = 'A';
    }

    # get last heading account
    @accno = grep { $_ le "$ref->{accno}" } @headingaccounts;
    $accno = pop @accno;
    if ($accno) {
      if ($last_period) {
        $form->{ $ref->{category} }{$accno}{last} += $ref->{amount};
      } else {
        $form->{ $ref->{category} }{$accno}{this} += $ref->{amount};
      }
    }

    $form->{ $ref->{category} }{ $ref->{accno} }{accno}       = $ref->{accno};
    $form->{ $ref->{category} }{ $ref->{accno} }{description} = $ref->{description};
    $form->{ $ref->{category} }{ $ref->{accno} }{charttype} = "A";

    if ($last_period) {
      $form->{ $ref->{category} }{ $ref->{accno} }{last} += $ref->{amount};
    } else {
      $form->{ $ref->{category} }{ $ref->{accno} }{this} += $ref->{amount};
    }
  }
  $sth->finish;

  # remove accounts with zero balance
  foreach $category (@{$categories}) {
    foreach $accno (keys %{ $form->{$category} }) {
      $form->{$category}{$accno}{last} = $form->round_amount($form->{$category}{$accno}{last}, $dec);
      $form->{$category}{$accno}{this} = $form->round_amount($form->{$category}{$accno}{this}, $dec);

      delete $form->{$category}{$accno}
        if (   $form->{$category}{$accno}{this} == 0
            && $form->{$category}{$accno}{last} == 0);
    }
  }

  $main::lxdebug->leave_sub();
}

sub get_accounts_g {
  $main::lxdebug->enter_sub();

  my ($dbh, $last_period, $fromdate, $todate, $form, $category) = @_;

  my ($null, $department_id) = split /--/, $form->{department};

  my $query;
  my $dpt_where;
  my $dpt_where_without_arapgl;
  my $project;
  my $where    = "1 = 1";
  my $glwhere  = "";
  my $prwhere  = "";
  my $subwhere = "";
  my $inwhere = "";
  my $item;

  $where .= ' AND ac.cb_transaction is false ' unless $form->{l_cb};

  if ($fromdate) {
    $fromdate = conv_dateq($fromdate);
    if ($form->{method} eq 'cash') {
      $subwhere .= " AND (transdate    >= $fromdate)";
      $glwhere   = " AND (ac.transdate >= $fromdate)";
      $prwhere   = " AND (a.transdate  >= $fromdate)";
      $inwhere   = " AND (acc.transdate >= $fromdate)";
    } else {
      $where    .= " AND (ac.transdate >= $fromdate)";
      # hotfix for projectfilter in guv and bwa
      # fromdate is otherwise ignored if project is selected
      $prwhere   = " AND (a.transdate  >= $fromdate)";
    }
  }

  if ($todate) {
    $todate = conv_dateq($todate);
    $subwhere   .= " AND (transdate    <= $todate)";
    $where      .= " AND (ac.transdate <= $todate)";
    $prwhere    .= " AND (a.transdate  <= $todate)";
    $inwhere    .= " AND (acc.transdate <= $todate)";
  }

  if ($department_id) {
    $dpt_where = qq| AND (a.department_id = | . conv_i($department_id, 'NULL') . qq|) |;
  }

  if ($form->{project_id}) {
    $project = qq| AND (ac.project_id = | . conv_i($form->{project_id}) . qq|) |;
  }

#
# GUV patch by Ronny Rentner (Bug 1190)
#
# GUV IST-Versteuerung
#
# Alle tatsaechlichen _Zahlungseingaenge_
# im Zeitraum erfassen
# (Teilzahlungen werden prozentual auf verschiedene Steuern aufgeteilt)
#
#

  if ($form->{method} eq 'cash') {
    $query =
      qq|
       SELECT SUM( ac.amount * CASE WHEN COALESCE((SELECT amount FROM ar a WHERE id = ac.trans_id $dpt_where), 0) != 0 THEN
            /* ar amount is not zero, so we can divide by amount   */
                    (SELECT SUM(acc.amount) * -1
                     FROM acc_trans acc
                     WHERE 1=1 $inwhere
                     AND acc.trans_id = ac.trans_id
                     AND acc.chart_link LIKE '%AR_paid%')
                  / (SELECT amount FROM ar WHERE id = ac.trans_id)
            ELSE 0
            /* ar amount is zero, or we are checking with a non-ar-transaction, so we return 0 in both cases as multiplicator of ac.amount */
            END
                ) AS amount, c.$category, c.accno, c.description
       FROM acc_trans ac
       LEFT JOIN chart c ON (c.id  = ac.chart_id)
       LEFT JOIN ar      ON (ar.id = ac.trans_id)
      WHERE ac.trans_id IN (SELECT DISTINCT trans_id FROM acc_trans WHERE 1=1 $subwhere)

      GROUP BY c.$category, c.accno, c.description

/*
       SELECT SUM(ac.amount * chart_category_to_sgn(c.category)) AS amount, c.$category, c.accno, c.description
         FROM acc_trans ac
         JOIN chart c ON (c.id = ac.chart_id)
         JOIN ar a ON (a.id = ac.trans_id)
         WHERE $where $dpt_where
           AND ac.trans_id IN ( SELECT trans_id FROM acc_trans a WHERE (a.chart_link LIKE '%AR_paid%') $subwhere)
           $project
         GROUP BY c.$category, c.accno, c.description
*/
         UNION

         SELECT SUM(ac.amount * chart_category_to_sgn(c.category)) AS amount, c.$category, c.accno, c.description
         FROM acc_trans ac
         JOIN chart c ON (c.id = ac.chart_id)
         JOIN ap a ON (a.id = ac.trans_id)
         WHERE $where $dpt_where
           AND ac.trans_id IN ( SELECT trans_id FROM acc_trans a WHERE (a.chart_link LIKE '%AP_paid%') $subwhere)
           $project
         GROUP BY c.$category, c.accno, c.description

         UNION

         SELECT SUM(ac.amount * chart_category_to_sgn(c.category)) AS amount, c.$category, c.accno, c.description
         FROM acc_trans ac
         JOIN chart c ON (c.id = ac.chart_id)
         JOIN gl a ON (a.id = ac.trans_id)
         WHERE $where $dpt_where $glwhere
           AND NOT ((ac.chart_link = 'AR') OR (ac.chart_link = 'AP'))
           $project
         GROUP BY c.$category, c.accno, c.description
        |;

    if ($form->{project_id}) {
      $query .= qq|
         UNION

         SELECT SUM(ac.sellprice * ac.qty * chart_category_to_sgn(c.category)) AS amount, c.$category, c.accno, c.description
         FROM invoice ac
         JOIN ar a ON (a.id = ac.trans_id)
         JOIN parts p ON (ac.parts_id = p.id)
         JOIN taxzone_charts t ON (p.buchungsgruppen_id = t.id)
         JOIN chart c on (t.income_accno_id = c.id)
         WHERE (c.category = 'I') $prwhere $dpt_where
           AND ac.trans_id IN ( SELECT trans_id FROM acc_trans a WHERE (a.chart_link LIKE '%AR_paid%') $subwhere)
           $project
         GROUP BY c.$category, c.accno, c.description

         UNION

         SELECT SUM(ac.sellprice * chart_category_to_sgn(c.category)) AS amount, c.$category, c.accno, c.description
         FROM invoice ac
         JOIN ap a ON (a.id = ac.trans_id)
         JOIN parts p ON (ac.parts_id = p.id)
         JOIN taxzone_charts t ON (p.buchungsgruppen_id = t.id)
         JOIN chart c on (t.expense_accno_id = c.id)
         WHERE (c.category = 'E') $prwhere $dpt_where
           AND ac.trans_id IN ( SELECT trans_id FROM acc_trans a WHERE (a.chart_link LIKE '%AP_paid%') $subwhere)
         $project
         GROUP BY c.$category, c.accno, c.description
         |;
    }

  } else {                      # if ($form->{method} eq 'cash')
    if ($department_id) {
      $dpt_where = qq| AND (a.department_id = | . conv_i($department_id, 'NULL') . qq|) |;
      $dpt_where_without_arapgl = qq| AND COALESCE((SELECT department_id FROM ar WHERE ar.id=ac.trans_id),
                                                   (SELECT department_id FROM gl WHERE gl.id=ac.trans_id),
                                                   (SELECT department_id FROM ap WHERE ap.id=ac.trans_id)) = | . conv_i($department_id);
    }

    $query = qq|
        SELECT sum(ac.amount * chart_category_to_sgn(c.category)) AS amount, c.$category, c.accno, c.description
        FROM acc_trans ac
        JOIN chart c ON (c.id = ac.chart_id)
        WHERE $where
          $dpt_where_without_arapgl
          $project
        GROUP BY c.$category, c.accno, c.description |;

    if ($form->{project_id}) {
      $query .= qq|
        UNION

        SELECT SUM(ac.sellprice * ac.qty * chart_category_to_sgn(c.category)) AS amount, c.$category, c.accno, c.description
        FROM invoice ac
        JOIN ar a ON (a.id = ac.trans_id)
        JOIN parts p ON (ac.parts_id = p.id)
        JOIN taxzone_charts t ON (p.buchungsgruppen_id = t.id)
        JOIN chart c on (t.income_accno_id = c.id)
        WHERE (c.category = 'I')
          $prwhere
          $dpt_where
          $project
        GROUP BY c.$category, c.accno, c.description

        UNION

        SELECT SUM(ac.sellprice * ac.qty * chart_category_to_sgn(c.category)) AS amount, c.$category, c.accno, c.description
        FROM invoice ac
        JOIN ap a ON (a.id = ac.trans_id)
        JOIN parts p ON (ac.parts_id = p.id)
        JOIN taxzone_charts t ON (p.buchungsgruppen_id = t.id)
        JOIN chart c on (t.expense_accno_id = c.id)
        WHERE (c.category = 'E')
          $prwhere
          $dpt_where
          $project
        GROUP BY c.$category, c.accno, c.description |;
    }
  }

  my @accno;
  my $accno;
  my $ref;

  # store information for chart list in $form->{charts}
  foreach my $ref (selectall_hashref_query($form, $dbh, $query)) {
    unless ( defined $form->{charts}->{$ref->{accno}}  ) {
      # a chart may appear several times in the resulting hashref, init it the first time
      $form->{charts}->{$ref->{accno}} = { amount      => 0,
                                           "$category" => $ref->{"$category"},
                                           accno       => $ref->{accno},
                                           description => $ref->{description},
                                         };
    }
    if ($category eq "pos_bwa") {
      if ($last_period) {
        $form->{ $ref->{$category} }{kumm} += $ref->{amount};
      } else {
        $form->{ $ref->{$category} }{jetzt} += $ref->{amount};
        # only increase chart amount for current period, not last_period
        $form->{charts}->{$ref->{accno}}->{amount} +=  $ref->{amount},
      }
    } else {
      $form->{ $ref->{$category} } += $ref->{amount};
      $form->{charts}->{$ref->{accno}}->{amount} +=  $ref->{amount}; # no last_period for eur
    }
  }

  $main::lxdebug->leave_sub();
}

sub trial_balance {
  $main::lxdebug->enter_sub();

  my ($self, $myconfig, $form, %options) = @_;

  my $dbh = SL::DB->client->dbh;

  my ($query, $sth, $ref);
  my %balance = ();
  my %trb     = ();
  my ($null, $department_id) = split /--/, $form->{department};
  my @headingaccounts = ();
  my $dpt_where;
  my $dpt_where_without_arapgl;
  my ($customer_where, $customer_join, $customer_no_union);
  my $project;

  my $where    = "1 = 1";
  my $invwhere = $where;

  if ($department_id) {
    $dpt_where = qq| AND (a.department_id = | . conv_i($department_id, 'NULL') . qq|) |;
    $dpt_where_without_arapgl = qq| AND COALESCE((SELECT department_id FROM ar WHERE ar.id=ac.trans_id),
                                                 (SELECT department_id FROM gl WHERE gl.id=ac.trans_id),
                                                 (SELECT department_id FROM ap WHERE ap.id=ac.trans_id)) = | . conv_i($department_id);
  }
  if ($form->{customer_id}) {
    $customer_join     = qq| JOIN ar a ON (ac.trans_id = a.id) |;
    $customer_where    = qq| AND (a.customer_id = | . conv_i($form->{customer_id}, 'NULL') . qq|) |;
    $customer_no_union = qq| AND 1=0 |;
  }

  # project_id only applies to getting transactions
  # it has nothing to do with a trial balance
  # but we use the same function to collect information

  if ($form->{project_id}) {
    $project = qq| AND (ac.project_id = | . conv_i($form->{project_id}, 'NULL') . qq|) |;
  }

  my $acc_cash_where = "";
#  my $ar_cash_where = "";
#  my $ap_cash_where = "";


  if ($form->{method} eq "cash") {
    $acc_cash_where =
      qq| AND (ac.trans_id IN (
            SELECT id
            FROM ar
            WHERE datepaid >= '$form->{fromdate}'
              AND datepaid <= '$form->{todate}'

            UNION

            SELECT id
            FROM ap
            WHERE datepaid >= '$form->{fromdate}'
              AND datepaid <= '$form->{todate}'

            UNION

            SELECT id
            FROM gl
            WHERE transdate >= '$form->{fromdate}'
              AND transdate <= '$form->{todate}'
          )) |;
#    $ar_ap_cash_where = qq| AND (a.datepaid>='$form->{fromdate}' AND a.datepaid<='$form->{todate}') |;
  }

  if ($options{beginning_balances}) {
    foreach my $prefix (qw(from to)) {
      next if ($form->{"${prefix}date"});

      my $min_max = $prefix eq 'from' ? 'min' : 'max';
      $query      = qq|SELECT ${min_max}(transdate)
                       FROM acc_trans ac
                       $customer_join
                       WHERE (1 = 1)
                         $dpt_where_without_arapgl
                         $dpt_where
                         $customer_where
                         $project|;
      ($form->{"${prefix}date"}) = selectfirst_array_query($form, $dbh, $query);
    }

    # get beginning balances
    $query =
      qq|SELECT c.accno, c.category, SUM(ac.amount) AS amount, c.description
          FROM acc_trans ac
          LEFT JOIN chart c ON (ac.chart_id = c.id)
          $customer_join
          WHERE ((select date_trunc('year', ac.transdate::date)) = (select date_trunc('year', ?::date))) AND ac.ob_transaction
            $dpt_where_without_arapgl
            $customer_where
            $project
          GROUP BY c.accno, c.category, c.description |;

    $sth = prepare_execute_query($form, $dbh, $query, $form->{fromdate});

    while (my $ref = $sth->fetchrow_hashref("NAME_lc")) {

      if ($ref->{amount} != 0 || $form->{all_accounts}) {
        $trb{ $ref->{accno} }{description} = $ref->{description};
        $trb{ $ref->{accno} }{charttype}   = 'A';
        $trb{ $ref->{accno} }{beginning_balance} = $ref->{amount};

        if ($ref->{amount} > 0) {
          $trb{ $ref->{accno} }{haben_eb}   = $ref->{amount};
        } else {
          $trb{ $ref->{accno} }{soll_eb}   = $ref->{amount} * -1;
        }
        $trb{ $ref->{accno} }{category}    = $ref->{category};
      }

    }
    $sth->finish;
  }

  # get headings
  $query =
    qq|SELECT c.accno, c.description, c.category
       FROM chart c
       WHERE c.charttype = 'H'
       ORDER by c.accno|;

  $sth = prepare_execute_query($form, $dbh, $query);

  while ($ref = $sth->fetchrow_hashref("NAME_lc")) {
    $trb{ $ref->{accno} }{description} = $ref->{description};
    $trb{ $ref->{accno} }{charttype}   = 'H';
    $trb{ $ref->{accno} }{category}    = $ref->{category};

    push @headingaccounts, $ref->{accno};
  }

  $sth->finish;

  $where = " 1 = 1 ";
  my $saldowhere    = " 1 = 1 ";
  my $sumwhere      = " 1 = 1 ";
  my $subwhere      = '';
  my $sumsubwhere   = '';
  my $saldosubwhere = '';
  my $glsaldowhere  = '';
  my $glsubwhere    = '';
  my $glwhere       = '';
  my $glsumwhere    = '';
  my $tofrom;
  my ($fromdate, $todate, $fetch_accounts_before_from);

  if ($form->{fromdate} || $form->{todate}) {
    if ($form->{fromdate}) {
      $fromdate = conv_dateq($form->{fromdate});
      my $fiscal_year_startdate = conv_dateq($self->get_balance_starting_date($form->{fromdate}));
      # my $date_trunc = "(select date_trunc('year', date $fromdate))";
      $tofrom        .= " AND (ac.transdate >= $fromdate)";
      $subwhere      .= " AND (ac.transdate >= $fromdate)";
      $sumsubwhere   .= " AND (ac.transdate >= $fiscal_year_startdate) ";
      $saldosubwhere .= " AND (ac.transdate >= $fiscal_year_startdate) ";
      $invwhere      .= " AND (a.transdate  >= $fromdate)";
      $glsaldowhere  .= " AND (ac.transdate >= $fiscal_year_startdate) ";
      $glwhere        = " AND (ac.transdate >= $fromdate)";
      $glsumwhere     = " AND (ac.transdate >= $fiscal_year_startdate) ";
    }
    if ($form->{todate}) {
      $todate = conv_dateq($form->{todate});
      $tofrom        .= " AND (ac.transdate <= $todate)";
      $invwhere      .= " AND (a.transdate <= $todate)";
      $saldosubwhere .= " AND (ac.transdate <= $todate)";
      $sumsubwhere   .= " AND (ac.transdate <= $todate)";
      $subwhere      .= " AND (ac.transdate <= $todate)";
      $glwhere       .= " AND (ac.transdate <= $todate)";
      $glsumwhere    .= " AND (ac.transdate <= $todate) ";
      $glsaldowhere  .= " AND (ac.transdate <= $todate) ";
   }
  }

  if ($form->{method} eq "cash") {
    $where .=
      qq| AND(ac.trans_id IN (SELECT id FROM ar WHERE datepaid>= $fromdate AND datepaid<= $todate UNION SELECT id FROM ap WHERE datepaid>= $fromdate AND datepaid<= $todate UNION SELECT id FROM gl WHERE transdate>= $fromdate AND transdate<= $todate)) AND (NOT ac.ob_transaction OR ac.ob_transaction IS NULL) AND (NOT ac.cb_transaction OR ac.cb_transaction IS NULL) |;
    $saldowhere .= qq| AND(ac.trans_id IN (SELECT id FROM ar WHERE datepaid>= $fromdate AND datepaid<= $todate UNION SELECT id FROM ap WHERE datepaid>= $fromdate AND datepaid<= $todate UNION SELECT id FROM gl WHERE transdate>= $fromdate AND transdate<= $todate))  AND (NOT ac.cb_transaction OR ac.cb_transaction IS NULL) |;

    $sumwhere .= qq| AND(ac.trans_id IN (SELECT id FROM ar WHERE datepaid>= $fromdate AND datepaid<= $todate UNION SELECT id FROM ap WHERE datepaid>= $fromdate AND datepaid<= $todate UNION SELECT id FROM gl WHERE transdate>= $fromdate AND transdate<= $todate)) AND (NOT ac.ob_transaction OR ac.ob_transaction IS NULL) AND (NOT ac.cb_transaction OR ac.cb_transaction IS NULL) |;
  } else {
    $where .= $tofrom . " AND (NOT ac.ob_transaction OR ac.ob_transaction IS NULL) AND (NOT ac.cb_transaction OR ac.cb_transaction IS NULL)";
    $saldowhere .= $glsaldowhere . " AND (NOT ac.cb_transaction OR ac.cb_transaction IS NULL)";
    $sumwhere .= $glsumwhere . " AND (NOT ac.ob_transaction OR ac.ob_transaction IS NULL) AND (NOT ac.cb_transaction OR ac.cb_transaction IS NULL)";

    # get all entries before fromdate, which are not yet fetched
    # TODO dpt_where_without_arapgl and project - project calculation seems bogus anyway
    # TODO use fiscal_year_startdate for the whole trial balance
    #      anyway, if the last booking is in a deviating fiscal year, this already improves the query
    my $fiscal_year_startdate = conv_dateq($self->get_balance_starting_date($form->{fromdate}));
    $fetch_accounts_before_from = qq|SELECT c.accno, c.description, c.category, SUM(ac.amount) AS amount
                       FROM acc_trans ac JOIN chart c ON (c.id = ac.chart_id) WHERE 1 = 1 AND (ac.transdate <= $fromdate)
                       AND (ac.transdate >= $fiscal_year_startdate)
                       AND (NOT ac.ob_transaction OR ac.ob_transaction IS NULL) AND (NOT ac.cb_transaction OR ac.cb_transaction IS NULL)
                       AND c.accno NOT IN (SELECT c.accno FROM acc_trans ac JOIN chart c ON (c.id = ac.chart_id) WHERE 1 = 1 AND (ac.transdate >= $fromdate) AND (ac.transdate <= $todate)
                       AND (NOT ac.ob_transaction OR ac.ob_transaction IS NULL) AND (NOT ac.cb_transaction OR ac.cb_transaction IS NULL))
                       GROUP BY c.accno, c.description, c.category ORDER BY accno|;
  }

  $query = qq|
       SELECT c.accno, c.description, c.category, SUM(ac.amount) AS amount
       FROM acc_trans ac
       JOIN chart c ON (c.id = ac.chart_id)
       $customer_join
       WHERE $where
         $dpt_where_without_arapgl
         $project
       GROUP BY c.accno, c.description, c.category |;

  if ($form->{project_id}) {
    $query .= qq|
      -- add project transactions from invoice

      UNION ALL

      SELECT c.accno, c.description, c.category, SUM(ac.sellprice * ac.qty) AS amount
      FROM invoice ac
      JOIN ar a ON (ac.trans_id = a.id)
      JOIN parts p ON (ac.parts_id = p.id)
      JOIN taxzone_charts t ON (p.buchungsgruppen_id = t.id)
      JOIN chart c ON (t.income_accno_id = c.id)
      WHERE $invwhere
        $dpt_where
        $customer_where
        $project
      GROUP BY c.accno, c.description, c.category

      UNION ALL

      SELECT c.accno, c.description, c.category, SUM(ac.sellprice * ac.qty) * -1 AS amount
      FROM invoice ac
      JOIN ap a ON (ac.trans_id = a.id)
      JOIN parts p ON (ac.parts_id = p.id)
      JOIN taxzone_charts t ON (p.buchungsgruppen_id = t.id)
      JOIN chart c ON (t.expense_accno_id = c.id)
      WHERE $invwhere
        $dpt_where
        $customer_no_union
        $project
      GROUP BY c.accno, c.description, c.category
      |;
    }

  $query .= qq| ORDER BY accno|;

  $sth = prepare_execute_query($form, $dbh, $query);

  # calculate the debit and credit in the period
  while ($ref = $sth->fetchrow_hashref("NAME_lc")) {
    $trb{ $ref->{accno} }{description} = $ref->{description};
    $trb{ $ref->{accno} }{charttype}   = 'A';
    $trb{ $ref->{accno} }{category}    = $ref->{category};
    $trb{ $ref->{accno} }{amount} += $ref->{amount};
  }
  $sth->finish;

  if ($form->{method} ne "cash") {  # better eq 'accrual'
    $sth = prepare_execute_query($form, $dbh, $fetch_accounts_before_from);
    while ($ref = $sth->fetchrow_hashref("NAME_lc")) {
      $trb{ $ref->{accno} }{description} = $ref->{description};
      $trb{ $ref->{accno} }{charttype}   = 'A';
      $trb{ $ref->{accno} }{category}    = $ref->{category};
      $trb{ $ref->{accno} }{amount} += $ref->{amount};
    }
    $sth->finish;
  }

  # prepare query for each account
  my ($q_drcr, $drcr, $q_project_drcr, $project_drcr);

  $q_drcr =
    qq|SELECT
         (SELECT SUM(ac.amount) * -1
          FROM acc_trans ac
          JOIN chart c ON (c.id = ac.chart_id)
          $customer_join
          WHERE $where
            $dpt_where_without_arapgl
            $customer_where
            $project
          AND (ac.amount < 0)
          AND (c.accno = ?)) AS debit,

         (SELECT SUM(ac.amount)
          FROM acc_trans ac
          JOIN chart c ON (c.id = ac.chart_id)
          $customer_join
          WHERE $where
            $dpt_where_without_arapgl
            $customer_where
            $project
          AND ac.amount > 0
          AND c.accno = ?) AS credit,
        (SELECT SUM(ac.amount)
         FROM acc_trans ac
         JOIN chart c ON (ac.chart_id = c.id)
         $customer_join
         WHERE $saldowhere
           $dpt_where_without_arapgl
           $customer_where
           $project
         AND c.accno = ? AND (NOT ac.ob_transaction OR ac.ob_transaction IS NULL)) AS saldo,

        (SELECT SUM(ac.amount)
         FROM acc_trans ac
         JOIN chart c ON (ac.chart_id = c.id)
         $customer_join
         WHERE $sumwhere
           $dpt_where_without_arapgl
           $customer_where
           $project
         AND ac.amount > 0
         AND c.accno = ?) AS sum_credit,

        (SELECT SUM(ac.amount)
         FROM acc_trans ac
         JOIN chart c ON (ac.chart_id = c.id)
         $customer_join
         WHERE $sumwhere
           $dpt_where_without_arapgl
           $customer_where
           $project
         AND ac.amount < 0
         AND c.accno = ?) AS sum_debit,

        (SELECT max(ac.transdate) FROM acc_trans ac
        JOIN chart c ON (ac.chart_id = c.id)
        $customer_join
        WHERE $where
          $dpt_where_without_arapgl
          $customer_where
          $project
        AND c.accno = ?) AS last_transaction


 |;

  $drcr = prepare_query($form, $dbh, $q_drcr);

  if ($form->{project_id}) {
    # prepare query for each account
    $q_project_drcr =
      qq|SELECT
          (SELECT SUM(ac.sellprice * ac.qty) * -1
           FROM invoice ac
           JOIN parts p ON (ac.parts_id = p.id)
           JOIN ap a ON (ac.trans_id = a.id)
           JOIN taxzone_charts t ON (p.buchungsgruppen_id = t.id)
           JOIN chart c ON (t.expense_accno_id = c.id)
           WHERE $invwhere
             $dpt_where
             $customer_no_union
             $project
           AND c.accno = ?) AS debit,

          (SELECT SUM(ac.sellprice * ac.qty)
           FROM invoice ac
           JOIN parts p ON (ac.parts_id = p.id)
           JOIN ar a ON (ac.trans_id = a.id)
           JOIN taxzone_charts t ON (p.buchungsgruppen_id = t.id)
           JOIN chart c ON (t.income_accno_id = c.id)
           WHERE $invwhere
             $dpt_where
             $customer_where
             $project
           AND c.accno = ?) AS credit,

        (SELECT SUM(ac.amount)
         FROM acc_trans ac
         JOIN chart c ON (ac.chart_id = c.id)
         $customer_join
         WHERE $saldowhere
           $dpt_where_without_arapgl
           $dpt_where
           $customer_where
           $project
         AND c.accno = ? AND (NOT ac.ob_transaction OR ac.ob_transaction IS NULL)) AS saldo,

        (SELECT SUM(ac.amount)
         FROM acc_trans ac
         JOIN chart c ON (ac.chart_id = c.id)
         $customer_join
         WHERE $sumwhere
           $dpt_where_without_arapgl
           $dpt_where
           $customer_where
           $project
         AND ac.amount > 0
         AND c.accno = ?) AS sum_credit,

        (SELECT SUM(ac.amount)
         FROM acc_trans ac
         JOIN chart c ON (ac.chart_id = c.id)
         $customer_join
         WHERE $sumwhere
           $dpt_where
           $dpt_where_without_arapgl
           $customer_where
           $project
         AND ac.amount < 0
         AND c.accno = ?) AS sum_debit,


        (SELECT max(ac.transdate) FROM acc_trans ac
        JOIN chart c ON (ac.chart_id = c.id)
        $customer_join
        WHERE $where
          $dpt_where_without_arapgl
          $customer_where
          $project
        AND c.accno = ?) AS last_transaction
 |;

    $project_drcr = prepare_query($form, $dbh, $q_project_drcr);
  }


  my ($debit, $credit, $saldo, $soll_saldo, $haben_saldo, $soll_kumuliert, $haben_kumuliert, $last_transaction);

  foreach my $accno (sort keys %trb) {
    $ref = {};

    $ref->{accno} = $accno;
    map { $ref->{$_} = $trb{$accno}{$_} }
      qw(description category charttype amount soll_eb haben_eb beginning_balance);

    $ref->{balance} = $form->round_amount($balance{ $ref->{accno} }, 2);

    if ($trb{$accno}{charttype} eq 'A') {

      # get DR/CR
      do_statement($form, $drcr, $q_drcr, $ref->{accno}, $ref->{accno}, $ref->{accno}, $ref->{accno}, $ref->{accno}, $ref->{accno});

      ($debit, $credit, $saldo, $haben_saldo, $soll_saldo) = (0, 0, 0, 0, 0);
      my ($soll_kumuliert, $haben_kumuliert) = (0, 0);
      $last_transaction = "";
      while (($debit, $credit, $saldo, $haben_kumuliert, $soll_kumuliert, $last_transaction) = $drcr->fetchrow_array) {
        $ref->{debit}  += $debit;
        $ref->{credit} += $credit;
        if ($saldo >= 0) {
          $ref->{haben_saldo} += $saldo;
        } else {
          $ref->{soll_saldo} += $saldo * -1;
        }
        $ref->{last_transaction} = $last_transaction;
        $ref->{soll_kumuliert} = $soll_kumuliert * -1;
        $ref->{haben_kumuliert} = $haben_kumuliert;
      }
      $drcr->finish;

      if ($form->{project_id}) {

        # get DR/CR
        do_statement($form, $project_drcr, $q_project_drcr, $ref->{accno}, $ref->{accno}, $ref->{accno}, $ref->{accno}, $ref->{accno}, $ref->{accno});

        ($debit, $credit) = (0, 0);
        while (($debit, $credit, $saldo, $haben_kumuliert, $soll_kumuliert, $last_transaction) = $project_drcr->fetchrow_array) {
          $ref->{debit}  += $debit;
          $ref->{credit} += $credit;
          if ($saldo >= 0) {
            $ref->{haben_saldo} += $saldo;
          } else {
            $ref->{soll_saldo} += $saldo * -1;
          }
          $ref->{soll_kumuliert} += $soll_kumuliert * -1;
          $ref->{haben_kumuliert} += $haben_kumuliert;
        }
        $project_drcr->finish;
      }

      $ref->{debit}  = $form->round_amount($ref->{debit},  2);
      $ref->{credit} = $form->round_amount($ref->{credit}, 2);

      if ($ref->{haben_saldo} != 0) {
        $ref->{haben_saldo}  = $ref->{haben_saldo} + $ref->{beginning_balance};
        if ($ref->{haben_saldo} < 0) {
          $ref->{soll_saldo} = $form->round_amount(($ref->{haben_saldo} *- 1), 2);
          $ref->{haben_saldo} = 0;
        }
      } else {
        $ref->{soll_saldo} = $ref->{soll_saldo} - $ref->{beginning_balance};
        if ($ref->{soll_saldo} < 0) {
          $ref->{haben_saldo} = $form->round_amount(($ref->{soll_saldo} * -1), 2);
          $ref->{soll_saldo} = 0;
        }
     }
      $ref->{haben_saldo} = $form->round_amount($ref->{haben_saldo}, 2);
      $ref->{soll_saldo} = $form->round_amount($ref->{soll_saldo}, 2);
      $ref->{haben_kumuliert}  = $form->round_amount($ref->{haben_kumuliert},  2);
      $ref->{soll_kumuliert} = $form->round_amount($ref->{soll_kumuliert}, 2);
    }

    # add subtotal
    my @accno;
    @accno = grep { $_ le "$ref->{accno}" } @headingaccounts;
    $accno = pop @accno;
    if ($accno) {
      $trb{$accno}{debit}  += $ref->{debit};
      $trb{$accno}{credit} += $ref->{credit};
      $trb{$accno}{soll_saldo}  += $ref->{soll_saldo};
      $trb{$accno}{haben_saldo} += $ref->{haben_saldo};
      $trb{$accno}{soll_kumuliert}  += $ref->{soll_kumuliert};
      $trb{$accno}{haben_kumuliert} += $ref->{haben_kumuliert};
    }

    push @{ $form->{TB} }, $ref;

  }

  # debits and credits for headings
  foreach my $accno (@headingaccounts) {
    foreach $ref (@{ $form->{TB} }) {
      if ($accno eq $ref->{accno}) {
        $ref->{debit}           = $trb{$accno}{debit};
        $ref->{credit}          = $trb{$accno}{credit};
        $ref->{soll_saldo}      = $trb{$accno}{soll_saldo};
        $ref->{haben_saldo}     = $trb{$accno}{haben_saldo};
        $ref->{soll_kumuliert}  = $trb{$accno}{soll_kumuliert};
        $ref->{haben_kumuliert} = $trb{$accno}{haben_kumuliert};
      }
    }
  }

  $main::lxdebug->leave_sub();
}

sub aging {
  $main::lxdebug->enter_sub();

  my ($self, $myconfig, $form) = @_;

  # connect to database
  my $dbh     = SL::DB->client->dbh;

  my ($invoice, $arap, $buysell, $ct, $ct_id, $ml);

  # falls customer ziehen wir die offene forderungsliste
  # anderfalls für die lieferanten die offenen verbindlichkeitne
  if ($form->{ct} eq "customer") {
    $invoice = "is";
    $arap = "ar";
    $buysell = "buy";
    $ct = "customer";
    $ml = -1;
  } else {
    $invoice = "ir";
    $arap = "ap";
    $buysell = "sell";
    $ct = "vendor";
    $ml = 1;
  }
  $ct_id = "${ct}_id";

  # erweiterung um einen freien zeitraum oder einen stichtag
  # mit entsprechender altersstrukturliste (s.a. Bug 1842)
  # eine neue variable an der oberfläche eingeführt, somit ist
  # todate == freier zeitrau und fordate == stichtag
  # duedate_where == nur fällige rechnungen anzeigen

  my ($review_of_aging_list, $todate, $fromdate, $fromwhere, $fordate,
      $duedate_where);

  if ($form->{reporttype} eq 'custom') {  # altersstrukturliste, nur fällige

    # explizit rausschmeissen was man für diesen bericht nicht braucht
    delete $form->{fromdate};
    delete $form->{todate};

    # an der oberfläche ist das tagesaktuelle datum vorausgewählt
    # falls es dennoch per Benutzereingabe gelöscht wird, lieber wieder vorbelegen
    # ferner muss für die spätere DB-Abfrage muss todate gesetzt sein.
    $form->{fordate}  = $form->current_date($myconfig) unless ($form->{fordate});
    $fordate          = conv_dateq($form->{fordate});
    $todate           = $fordate;

    if ($form->{review_of_aging_list}) { # falls die liste leer ist, alles anzeigen
      if ($form->{review_of_aging_list} =~ m "-") {             # ..  periode von bis
        my @period = split(/-/, $form->{review_of_aging_list}); # ... von periode bis periode
        $review_of_aging_list = " AND $period[0] <  (date $fordate) - duedate
                                  AND (date $fordate) - duedate  < $period[1]";
      } else {
        $form->{review_of_aging_list} =~ s/[^0-9]//g;   # größer 120 das substitute ist nur für das '>' zeichen
        $review_of_aging_list = " AND $form->{review_of_aging_list} < (date $fordate) - duedate";
      }
    }
    $duedate_where = " AND (date $fordate) - duedate >= 0 ";
  } else {  # freier zeitraum, nur rechnungsdatum und OHNE review_of_aging_list
    $form->{todate}  = $form->current_date($myconfig) unless ($form->{todate});
    $todate = conv_dateq($form->{todate});
    $fromdate = conv_dateq($form->{fromdate});
    $fromwhere = ($form->{fromdate} ne "") ? " AND (transdate >= (date $fromdate)) " : "";
  }
  my $where = " 1 = 1 ";
  my ($name, $null);

  if ($form->{$ct_id}) {
    $where .= qq| AND (ct.id = | . conv_i($form->{$ct_id}) . qq|)|;
  } elsif ($form->{ $form->{ct} }) {
    $where .= qq| AND (ct.name ILIKE | . $dbh->quote(like($form->{$ct})) . qq|)|;
  }

  my $dpt_join;
  my $where_dpt;
  if ($form->{department}) {
    my ($null, $department_id) = split /--/, $form->{department};
    $dpt_join = qq| JOIN department d ON (a.department_id = d.id) |;
    $where .= qq| AND (a.department_id = | . conv_i($department_id, 'NULL') . qq|)|;
    $where_dpt = qq| AND (${arap}.department_id = | . conv_i($department_id, 'NULL') . qq|)|;
  }
 my $q_details = qq|

    SELECT ${ct}.id AS ctid, ${ct}.name,
      street, zipcode, city, country, contact, email,
      phone as customerphone, fax as customerfax, ${ct}number,
      "invnumber", "transdate",
      (amount - COALESCE((SELECT sum(amount)*$ml FROM acc_trans WHERE chart_link ilike '%paid%' AND acc_trans.trans_id=${arap}.id AND acc_trans.transdate <= (date $todate)),0)) as "open", "amount",
      "duedate", invoice, ${arap}.id, date_part('days', now() - duedate) as overduedays, datepaid, (amount - paid) as current_open,
      (SELECT $buysell
       FROM exchangerate
       WHERE (${arap}.currency_id = exchangerate.currency_id)
         AND (exchangerate.transdate = ${arap}.transdate)) AS exchangerate
    FROM ${arap}, ${ct}
    WHERE ((paid != amount) OR (datepaid > (date $todate) AND datepaid is not null))
      AND NOT COALESCE (${arap}.storno, 'f')
      AND (${arap}.${ct}_id = ${ct}.id)
      $where_dpt
      AND (${ct}.id = ?)
      AND (transdate <= (date $todate) $fromwhere )
      $review_of_aging_list
      $duedate_where
    ORDER BY ctid, transdate, invnumber |;

  my $sth_details = prepare_query($form, $dbh, $q_details);

  # select outstanding vendors or customers, depends on $ct
  my $query =
    qq|SELECT DISTINCT ct.id, ct.name
       FROM $ct ct, $arap a
       $dpt_join
       WHERE $where
         AND (a.${ct_id} = ct.id)
         AND ((a.paid != a.amount) OR ((a.datepaid > $todate) AND (datepaid is NOT NULL)))
         AND (a.transdate <= $todate $fromwhere)
       ORDER BY ct.name|;

  my $sth = prepare_execute_query($form, $dbh, $query);

  $form->{AG} = [];
  # for each company that has some stuff outstanding
  while (my ($id) = $sth->fetchrow_array) {
    do_statement($form, $sth_details, $q_details, $id);

    while (my $ref = $sth_details->fetchrow_hashref("NAME_lc")) {
      $ref->{module} = ($ref->{invoice}) ? $invoice : $arap;
      $ref->{exchangerate} = 1 unless $ref->{exchangerate};
      push @{ $form->{AG} }, $ref;
    }

    $sth_details->finish;

  }

  $sth->finish;

  $main::lxdebug->leave_sub();
}

sub get_customer {
  $main::lxdebug->enter_sub();

  my ($self, $myconfig, $form) = @_;

  my $dbh = SL::DB->client->dbh;

  my $ct = $form->{ct} eq "customer" ? "customer" : "vendor";

  my $query =
    qq|SELECT ct.name, ct.email, ct.cc, ct.bcc
       FROM $ct ct
       WHERE ct.id = ?|;
  ($form->{ $form->{ct} }, $form->{email}, $form->{cc}, $form->{bcc}) =
    selectrow_query($form, $dbh, $query, $form->{"${ct}_id"});

  $main::lxdebug->leave_sub();
}

sub tax_report {
  $main::lxdebug->enter_sub();

  my ($self, $myconfig, $form) = @_;

  my $dbh = SL::DB->client->dbh;

  my ($null, $department_id) = split /--/, $form->{department};

  # build WHERE
  my $where = "1 = 1";

  if ($department_id) {
    $where .= qq| AND (a.department_id = | . conv_i($department_id, 'NULL') . qq|) |;
  }

  my ($accno, $rate);

  if ($form->{accno}) {
    $accno = $form->{accno};
    $rate  = $form->{"$form->{accno}_rate"};
    $accno = qq| AND (ch.accno = | . $dbh->quote($accno) . qq|)|;
  }
  $rate *= 1;

  my ($table, $ARAP);

  if ($form->{db} eq 'ar') {
    $table = "customer";
    $ARAP  = "AR";
  } else {
    $table = "vendor";
    $ARAP  = "AP";
  }

  my $arap = lc($ARAP);

  my $transdate = "a.transdate";

  if ($form->{method} eq 'cash') {
    $transdate = "a.datepaid";

    my $todate = conv_dateq($form->{todate} ? $form->{todate} : $form->current_date($myconfig));

    $where .= qq|
      AND ac.trans_id IN
        (
          SELECT trans_id
          FROM acc_trans a
          WHERE (a.chart_link LIKE '%${ARAP}_paid%')
          AND (transdate <= $todate)
        )
      |;
  }

  # if there are any dates construct a where
  $where .= " AND ($transdate >= " . conv_dateq($form->{fromdate}) . ") " if ($form->{fromdate});
  $where .= " AND ($transdate <= " . conv_dateq($form->{todate}) . ") " if ($form->{todate});

  my $ml = ($form->{db} eq 'ar') ? 1 : -1;

  my $sortorder = join ', ', $form->sort_columns(qw(transdate invnumber name));
  $sortorder = $form->{sort} if ($form->{sort} && grep({ $_ eq $form->{sort} } qw(id transdate invnumber name netamount tax)));

  my $query =
      qq|SELECT a.id, '0' AS invoice, $transdate AS transdate, a.invnumber, n.name, a.netamount,
          ac.amount * $ml AS tax
         FROM acc_trans ac
         JOIN ${arap} a ON (a.id = ac.trans_id)
         JOIN chart ch ON (ch.id = ac.chart_id)
         JOIN $table n ON (n.id = a.${table}_id)
         WHERE
           $where
           $accno
           AND (a.invoice = '0')

         UNION

         SELECT a.id, '1' AS invoice, $transdate AS transdate, a.invnumber, n.name, i.sellprice * i.qty AS netamount,
           i.sellprice * i.qty * $rate * $ml AS tax
         FROM acc_trans ac
         JOIN ${arap} a ON (a.id = ac.trans_id)
         JOIN chart ch ON (ch.id = ac.chart_id)
         JOIN $table n ON (n.id = a.${table}_id)
         JOIN ${table}tax t ON (t.${table}_id = n.id)
         JOIN invoice i ON (i.trans_id = a.id)
         WHERE
           $where
           $accno
           AND (a.invoice = '1')
         ORDER BY $sortorder|;

  $form->{TR} = selectall_hashref_query($form, $dbh, $query);

  $main::lxdebug->leave_sub();
}

sub paymentaccounts {
  $main::lxdebug->enter_sub();

  my ($self, $myconfig, $form) = @_;

  # connect to database, turn AutoCommit off
  my $dbh = SL::DB->client->dbh;

  my $ARAP = $form->{db} eq "ar" ? "AR" : "AP";

  # get A(R|P)_paid accounts
  my $query =
    qq|SELECT accno, description
       FROM chart
       WHERE link LIKE '%${ARAP}_paid%'|;
  $form->{PR} = selectall_hashref_query($form, $dbh, $query);

  $main::lxdebug->leave_sub();
}

sub payments {
  $main::lxdebug->enter_sub();

  my ($self, $myconfig, $form) = @_;

  # connect to database, turn AutoCommit off
  my $dbh = SL::DB->client->dbh;

  my $ml = 1;
  my $arap;
  my $table;
  if ($form->{db} eq 'ar') {
    $table = 'customer';
    $ml = -1;
    $arap = 'ar';
  } else {
    $table = 'vendor';
    $arap = 'ap';
  }

  my ($query, $sth);
  my $where;

  if ($form->{department_id}) {
    $where = qq| AND (a.department_id = | . conv_i($form->{department_id}, 'NULL') . qq|) |;
  }

  if ($form->{fromdate}) {
    $where .= " AND (ac.transdate >= " . $dbh->quote($form->{fromdate}) . ") ";
  }
  if ($form->{todate}) {
    $where .= " AND (ac.transdate <= " . $dbh->quote($form->{todate}) . ") ";
  }
  if (!$form->{fx_transaction}) {
    $where .= " AND ac.fx_transaction = '0'";
  }

  my $invnumber;
  my $reference;
  if ($form->{reference}) {
    $reference = $dbh->quote(like($form->{reference}));
    $invnumber = " AND (a.invnumber LIKE $reference)";
    $reference = " AND (a.reference LIKE $reference)";
  }
  if ($form->{source}) {
    $where .= " AND (ac.source ILIKE " . $dbh->quote(like($form->{source})) . ") ";
  }
  if ($form->{memo}) {
    $where .= " AND (ac.memo ILIKE " . $dbh->quote(like($form->{memo})) . ") ";
  }

  my %sort_columns =  (
    'transdate'    => [ qw(transdate lower_invnumber lower_name) ],
    'invnumber'    => [ qw(lower_invnumber lower_name transdate) ],
    'name'         => [ qw(lower_name transdate)                 ],
    'source'       => [ qw(lower_source)                         ],
    'memo'         => [ qw(lower_memo)                           ],
    );
  my %lowered_columns =  (
    'invnumber'       => { 'gl' => 'a.reference',   'arap' => 'a.invnumber', },
    'memo'            => { 'gl' => 'ac.memo',       'arap' => 'ac.memo',     },
    'source'          => { 'gl' => 'ac.source',     'arap' => 'ac.source',   },
    'name'            => { 'gl' => 'a.description', 'arap' => 'c.name',      },
    );

  my $sortdir   = !defined $form->{sortdir} ? 'ASC' : $form->{sortdir} ? 'ASC' : 'DESC';
  my $sortkey   = $sort_columns{$form->{sort}} ? $form->{sort} : 'transdate';
  my $sortorder = join ', ', map { "$_ $sortdir" } @{ $sort_columns{$sortkey} };


  my %columns_for_sorting = ( 'gl' => '', 'arap' => '', );
  foreach my $spec (@{ $sort_columns{$sortkey} }) {
    next if ($spec !~ m/^lower_(.*)$/);

    my $column = $1;
    map { $columns_for_sorting{$_} .= sprintf(', lower(%s) AS lower_%s', $lowered_columns{$column}->{$_}, $column) } qw(gl arap);
  }

  $query = qq|SELECT id, accno, description FROM chart WHERE accno = ?|;
  $sth = prepare_query($form, $dbh, $query);

  my $q_details =
      qq|SELECT c.name, a.invnumber, a.ordnumber,
           ac.transdate, ac.amount * $ml AS paid, ac.source,
           a.invoice, a.id, ac.memo, '${arap}' AS module
           $columns_for_sorting{arap}
         FROM acc_trans ac
         JOIN $arap a ON (ac.trans_id = a.id)
         JOIN $table c ON (c.id = a.${table}_id)
         WHERE (ac.chart_id = ?)
           $where
           $invnumber

         UNION

         SELECT a.description, a.reference, NULL AS ordnumber,
           ac.transdate, ac.amount * $ml AS paid, ac.source,
           '0' as invoice, a.id, ac.memo, 'gl' AS module
           $columns_for_sorting{gl}
         FROM acc_trans ac
         JOIN gl a ON (a.id = ac.trans_id)
         WHERE (ac.chart_id = ?)
           $where
           $reference
           AND (ac.amount * $ml) > 0

         ORDER BY $sortorder|;
  my $sth_details = prepare_query($form, $dbh, $q_details);

  $form->{PR} = [];

  # cycle through each id
  foreach my $accno (split(/ /, $form->{paymentaccounts})) {
    do_statement($form, $sth, $query, $accno);
    my $ref = $sth->fetchrow_hashref();
    push(@{ $form->{PR} }, $ref);
    $sth->finish();

    $form->{ $ref->{id} } = [] unless ($form->{ $ref->{id} });

    do_statement($form, $sth_details, $q_details, $ref->{id}, $ref->{id});
    while (my $pr = $sth_details->fetchrow_hashref()) {
      push(@{ $form->{ $ref->{id} } }, $pr);
    }
    $sth_details->finish();
  }

  $main::lxdebug->leave_sub();
}

sub bwa {
  $main::lxdebug->enter_sub();

  my ($self, $myconfig, $form) = @_;

  my $dbh = SL::DB->client->dbh;

  my $last_period = 0;
  my $category;
  my @categories  =
    qw(1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40);

  $form->{decimalplaces} *= 1;

  &get_accounts_g($dbh, $last_period, $form->{fromdate}, $form->{todate}, $form, "pos_bwa");

  # if there are any compare dates
  my $year;
  if ($form->{fromdate} || $form->{todate}) {
    $last_period = 1;
    if ($form->{fromdate}) {
      $form->{fromdate} =~ /[0-9]*\.[0-9]*\.([0-9]*)/;
      $year = $1;
    } else {
      $form->{todate} =~ /[0-9]*\.[0-9]*\.([0-9]*)/;
      $year = $1;
    }
    my $kummfromdate = $form->{comparefromdate};
    my $kummtodate   = $form->{comparetodate};
    &get_accounts_g($dbh, $last_period, $kummfromdate, $kummtodate, $form, "pos_bwa");
  }

  my %charts_by_category =
    partition_by { $_->{pos_bwa} }
    sort_by      { $_->{accno}   }
    map          { $form->{charts}->{$_} }
    keys %{ $form->{charts} };
  $form->{"charts_by_category"} = \%charts_by_category;

  $form->{category_names} = AM->get_bwa_categories($myconfig, $form);

  my @periods        = qw(jetzt kumm);
  my @gesamtleistung = qw(1 3);
  my @gesamtkosten   = qw (10 11 12 13 14 15 16 17 18 20);
  my @ergebnisse     =
    qw (rohertrag betriebrohertrag betriebsergebnis neutraleraufwand neutralerertrag ergebnisvorsteuern ergebnis gesamtleistung gesamtkosten);

  foreach my $key (@periods) {
    $form->{ "$key" . "gesamtleistung" } = 0;
    $form->{ "$key" . "gesamtkosten" }   = 0;

    foreach $category (@categories) {

      if (defined($form->{$category}{$key})) {
        $form->{"$key$category"} =
          $form->format_amount($myconfig,
                               $form->round_amount($form->{$category}{$key}, 2
                               ),
                               $form->{decimalplaces},
                               '0');
      }
    }
    foreach my $item (@gesamtleistung) {
      $form->{ "$key" . "gesamtleistung" } += $form->{$item}{$key};
    }
    $form->{ "$key" . "gesamtleistung" } -= $form->{2}{$key};

    foreach my $item (@gesamtkosten) {
      $form->{ "$key" . "gesamtkosten" } += $form->{$item}{$key};
    }
    $form->{ "$key" . "rohertrag" } =
      $form->{ "$key" . "gesamtleistung" } - $form->{4}{$key};
    $form->{ "$key" . "betriebrohertrag" } =
      $form->{ "$key" . "rohertrag" } + $form->{5}{$key};
    $form->{ "$key" . "betriebsergebnis" } =
      $form->{ "$key" . "betriebrohertrag" } -
      $form->{ "$key" . "gesamtkosten" };
    $form->{ "$key" . "neutraleraufwand" } =
      $form->{19}{$key} + $form->{30}{$key} + $form->{31}{$key};
    $form->{ "$key" . "neutralerertrag" } =
      $form->{32}{$key} + $form->{33}{$key} + $form->{34}{$key};
    $form->{ "$key" . "ergebnisvorsteuern" } =
      $form->{ "$key" . "betriebsergebnis" } -
      $form->{ "$key" . "neutraleraufwand" } +
      $form->{ "$key" . "neutralerertrag" };
    $form->{ "$key" . "ergebnis" } =
      $form->{ "$key" . "ergebnisvorsteuern" } - $form->{35}{$key};

    if ($form->{ "$key" . "gesamtleistung" } > 0) {
      foreach $category (@categories) {
        if (defined($form->{$category}{$key})) {
          $form->{ "$key" . "gl" . "$category" } =
            $form->format_amount(
                               $myconfig,
                               $form->round_amount(
                                 ($form->{$category}{$key} /
                                    $form->{ "$key" . "gesamtleistung" } * 100
                                 ),
                                 $form->{decimalplaces}
                               ),
                               $form->{decimalplaces},
                               '0');
        }
      }
      foreach my $item (@ergebnisse) {
        $form->{ "$key" . "gl" . "$item" } =
          $form->format_amount($myconfig,
                               $form->round_amount(
                                 ( $form->{ "$key" . "$item" } /
                                     $form->{ "$key" . "gesamtleistung" } * 100
                                 ),
                                 $form->{decimalplaces}
                               ),
                               $form->{decimalplaces},
                               '0');
      }
    }

    if ($form->{ "$key" . "gesamtkosten" } > 0) {
      foreach $category (@categories) {
        if (defined($form->{$category}{$key})) {
          $form->{ "$key" . "gk" . "$category" } =
            $form->format_amount($myconfig,
                                 $form->round_amount(
                                   ($form->{$category}{$key} /
                                      $form->{ "$key" . "gesamtkosten" } * 100
                                   ),
                                   $form->{decimalplaces}
                                 ),
                                 $form->{decimalplaces},
                                 '0');
        }
      }
      foreach my $item (@ergebnisse) {
        $form->{ "$key" . "gk" . "$item" } =
          $form->format_amount($myconfig,
                               $form->round_amount(
                                   ($form->{ "$key" . "$item" } /
                                      $form->{ "$key" . "gesamtkosten" } * 100
                                   ),
                                   $form->{decimalplaces}
                               ),
                               $form->{decimalplaces},
                               '0');
      }
    }

    if ($form->{10}{$key} > 0) {
      foreach $category (@categories) {
        if (defined($form->{$category}{$key})) {
          $form->{ "$key" . "pk" . "$category" } =
            $form->format_amount(
                        $myconfig,
                        $form->round_amount(
                          ($form->{$category}{$key} / $form->{10}{$key} * 100),
                          $form->{decimalplaces}
                        ),
                        $form->{decimalplaces},
                        '0');
        }
      }
      foreach my $item (@ergebnisse) {
        $form->{ "$key" . "pk" . "$item" } =
          $form->format_amount($myconfig,
                               $form->round_amount(
                                                ($form->{ "$key" . "$item" } /
                                                   $form->{10}{$key} * 100
                                                ),
                                                $form->{decimalplaces}
                               ),
                               $form->{decimalplaces},
                               '0');
      }
    }

    if ($form->{4}{$key} > 0) {
      foreach $category (@categories) {
        if (defined($form->{$category}{$key})) {
          $form->{ "$key" . "auf" . "$category" } =
            $form->format_amount(
                         $myconfig,
                         $form->round_amount(
                           ($form->{$category}{$key} / $form->{4}{$key} * 100),
                           $form->{decimalplaces}
                         ),
                         $form->{decimalplaces},
                         '0');
        }
      }
      foreach my $item (@ergebnisse) {
        $form->{ "$key" . "auf" . "$item" } =
          $form->format_amount($myconfig,
                               $form->round_amount(
                                                ($form->{ "$key" . "$item" } /
                                                   $form->{4}{$key} * 100
                                                ),
                                                $form->{decimalplaces}
                               ),
                               $form->{decimalplaces},
                               '0');
      }
    }

    foreach my $item (@ergebnisse) {
      $form->{ "$key" . "$item" } =
        $form->format_amount($myconfig,
                             $form->round_amount($form->{ "$key" . "$item" },
                                                 $form->{decimalplaces}
                             ),
                             $form->{decimalplaces},
                             '0');
    }

  }

  $main::lxdebug->leave_sub();
}

sub income_statement {
  $main::lxdebug->enter_sub();

  my ($self, $myconfig, $form) = @_;

  # connect to database
  my $dbh = $form->dbconnect($myconfig);

  my $last_period          = 0;
  my @categories_einnahmen = qw(1 2 3 4 5 6 7);
  my @categories_ausgaben  =
    qw(8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31);

  my @ergebnisse = qw(sumeura sumeurb guvsumme);

  $form->{decimalplaces} *= 1;



  &get_accounts_g($dbh, $last_period, $form->{fromdate}, $form->{todate},
                  $form, "pos_eur");


  # add extra information to form to be used by template
  my %charts_by_category =
    partition_by { $_->{pos_eur} }
    sort_by      { $_->{accno}   }
    map          { $form->{charts}->{$_} }
    keys %{ $form->{charts} };
  $form->{"charts_by_category"} = \%charts_by_category;

  $form->{"categories_income"}  = \@categories_einnahmen;
  $form->{"categories_expense"} = \@categories_ausgaben;

  $form->{category_names} = AM->get_eur_categories($myconfig, $form);

  my %eur_amounts;

  foreach my $item (@categories_einnahmen) {
    $eur_amounts{$item} = $form->format_amount($myconfig, $form->round_amount($form->{$item}, 2),2);
    $form->{"sumeura"} += $form->{$item};
  }
  foreach my $item (@categories_ausgaben) {
    $eur_amounts{$item} = $form->format_amount($myconfig, $form->round_amount($form->{$item}, 2),2);
    $form->{"sumeurb"} += $form->{$item};
  }

  $form->{"guvsumme"} = $form->{"sumeura"} - $form->{"sumeurb"};

  $form->{eur_amounts} = \%eur_amounts;

  foreach my $item (@ergebnisse) {
    $form->{$item} =
      $form->format_amount($myconfig, $form->round_amount($form->{$item}, 2),2);
  }
  $main::lxdebug->leave_sub();
}

sub erfolgsrechnung {
  $main::lxdebug->enter_sub();

  my ($self, $myconfig, $form) = @_;
  $form->{company} = $::instance_conf->get_company;
  $form->{address} = $::instance_conf->get_address;
  $form->{fromdate} = DateTime->new(year => 2000, month => 1, day => 1)->to_kivitendo unless $form->{fromdate};
  $form->{todate} = $form->current_date(%{$myconfig}) unless $form->{todate};

  my %categories = (I => "ERTRAG", E => "AUFWAND");
  my $fromdate = conv_dateq($form->{fromdate});
  my $todate = conv_dateq($form->{todate});
  my $department_id = conv_i((split /--/, $form->{department})[1], 'NULL');

  $form->{total} = 0;

  foreach my $category ('I', 'E') {
    my %category = (
      name => $categories{$category},
      total => 0,
      accounts => get_accounts_ch($category)
    );
    foreach my $account (@{$category{accounts}}) {
      $account->{total} = get_total_ch($department_id, $account->{id}, $fromdate, $todate);
      $category{total} += $account->{total};
      $account->{total} = $form->format_amount($myconfig, $form->round_amount($account->{total}, 2), 2);
    }
    $form->{total} += $category{total};
    $category{total} = $form->format_amount($myconfig, $form->round_amount($category{total}, 2), 2);
    push(@{$form->{categories}}, \%category);
  }
  $form->{total} = $form->format_amount($myconfig, $form->round_amount($form->{total}, 2), 2);

  $main::lxdebug->leave_sub();
  return {};
}

sub get_accounts_ch {
  $main::lxdebug->enter_sub();

  my ($category) = @_;
  my $inclusion = '' ;

  if ($category eq 'I') {
    $inclusion = "AND pos_er = NULL OR pos_er = '1'";
  } elsif ($category eq 'E') {
    $inclusion = "AND pos_er = NULL OR pos_er = '6'";
  } else {
    $inclusion = "";
  }

  my $query = qq|
    SELECT id, accno, description, category
    FROM chart
    WHERE category = ? $inclusion
    ORDER BY accno
  |;
  my $accounts = _query($query, $category);

  $main::lxdebug->leave_sub();
  return $accounts;
}

sub get_total_ch {
  $main::lxdebug->enter_sub();

  my ($department_id, $chart_id, $fromdate, $todate) = @_;
  my $total = 0;
  my $query = qq|
    SELECT SUM(amount)
    FROM acc_trans
    WHERE chart_id = ?
      AND transdate >= ?
      AND transdate <= ?
  |;
  if ($department_id) {
    $query .= qq| AND COALESCE(
        (SELECT department_id FROM ar WHERE ar.id=trans_id),
        (SELECT department_id FROM gl WHERE gl.id=trans_id),
        (SELECT department_id FROM ap WHERE ap.id=trans_id)
    ) = ? |;
    $total += _query($query, $chart_id, $fromdate, $todate, $department_id)->[0]->{sum};
  } else {
    $total += _query($query, $chart_id, $fromdate, $todate)->[0]->{sum};
  }

  $main::lxdebug->leave_sub();
  return $total;
}

sub _query {return selectall_hashref_query($::form, $::form->get_standard_dbh, @_);}

1;