package cn.iocoder.yudao.module.finance.service.asset;
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import cn.hutool.core.collection.CollUtil;
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import cn.hutool.core.util.ObjectUtil;
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import cn.hutool.core.util.StrUtil;
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import cn.iocoder.yudao.framework.common.pojo.PageResult;
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import cn.iocoder.yudao.framework.common.util.object.BeanUtils;
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import cn.iocoder.yudao.module.finance.controller.admin.asset.vo.FinIntangibleAssetAmortizeRespVO;
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import cn.iocoder.yudao.module.finance.controller.admin.asset.vo.FinIntangibleAssetPageReqVO;
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import cn.iocoder.yudao.module.finance.controller.admin.asset.vo.FinIntangibleAssetSaveReqVO;
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import cn.iocoder.yudao.module.finance.dal.dataobject.asset.FinIntangibleAssetDO;
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import cn.iocoder.yudao.module.finance.dal.mysql.asset.FinIntangibleAssetMapper;
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import cn.iocoder.yudao.module.finance.enums.FinIntangibleAssetStatusEnum;
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import jakarta.annotation.Resource;
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import org.springframework.stereotype.Service;
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import org.springframework.transaction.annotation.Transactional;
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import org.springframework.validation.annotation.Validated;
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import java.math.BigDecimal;
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import java.math.RoundingMode;
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import java.util.ArrayList;
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import java.util.Collection;
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import java.util.Collections;
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import java.util.List;
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import static cn.iocoder.yudao.framework.common.exception.util.ServiceExceptionUtil.exception;
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import static cn.iocoder.yudao.module.finance.enums.ErrorCodeConstants.*;
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import static cn.iocoder.yudao.module.finance.service.asset.FinAssetAmountUtils.calcDepreciableBase;
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import static cn.iocoder.yudao.module.finance.service.asset.FinAssetAmountUtils.calcMonthlyAmount;
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/**
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* 无形资产 Service 实现类
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*
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* @author 超级管理员
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*/
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@Service
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@Validated
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public class FinIntangibleAssetServiceImpl implements FinIntangibleAssetService {
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@Resource
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private FinIntangibleAssetMapper intangibleAssetMapper;
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@Override
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public Long createIntangibleAsset(FinIntangibleAssetSaveReqVO createReqVO) {
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// 1. 校验资产编号唯一
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validateAssetCodeUnique(null, createReqVO.getAssetCode());
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// 2. 插入：新资产尚未计提摊销
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FinIntangibleAssetDO asset = BeanUtils.toBean(createReqVO, FinIntangibleAssetDO.class);
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asset.setAssetCode(StrUtil.trim(asset.getAssetCode()));
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asset.setResidualRate(ObjectUtil.defaultIfNull(asset.getResidualRate(), BigDecimal.ZERO));
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asset.setStatus(ObjectUtil.defaultIfNull(asset.getStatus(), FinIntangibleAssetStatusEnum.IN_USE.getStatus()));
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asset.setAccumulatedAmortization(BigDecimal.ZERO);
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fillNetValue(asset);
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intangibleAssetMapper.insert(asset);
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return asset.getId();
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}
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@Override
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public void updateIntangibleAsset(FinIntangibleAssetSaveReqVO updateReqVO) {
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// 1.1 校验存在
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FinIntangibleAssetDO oldAsset = validateIntangibleAssetExists(updateReqVO.getId());
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// 1.2 校验资产编号唯一
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validateAssetCodeUnique(updateReqVO.getId(), updateReqVO.getAssetCode());
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// 2.1 更新（累计摊销不从前端接收，沿用库中值）
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FinIntangibleAssetDO updateObj = BeanUtils.toBean(updateReqVO, FinIntangibleAssetDO.class);
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updateObj.setAssetCode(StrUtil.trim(updateObj.getAssetCode()));
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updateObj.setResidualRate(ObjectUtil.defaultIfNull(updateObj.getResidualRate(), BigDecimal.ZERO));
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updateObj.setStatus(ObjectUtil.defaultIfNull(updateObj.getStatus(), oldAsset.getStatus()));
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updateObj.setAccumulatedAmortization(
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ObjectUtil.defaultIfNull(oldAsset.getAccumulatedAmortization(), BigDecimal.ZERO));
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// 2.2 原值、残值率变化后，按新的应摊销总额封顶累计摊销，并重算净值
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BigDecimal amortizableBase = calcDepreciableBase(defaultIfNull(updateObj.getOriginalValue()),
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updateObj.getResidualRate());
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if (updateObj.getAccumulatedAmortization().compareTo(amortizableBase) > 0) {
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updateObj.setAccumulatedAmortization(amortizableBase);
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}
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fillNetValue(updateObj);
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// 2.3 已摊完但状态还在用的，同步为「已摊销完」
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if (updateObj.getNetValue().compareTo(BigDecimal.ZERO) <= 0
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&& FinIntangibleAssetStatusEnum.IN_USE.getStatus().equals(updateObj.getStatus())) {
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updateObj.setStatus(FinIntangibleAssetStatusEnum.AMORTIZED.getStatus());
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}
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intangibleAssetMapper.updateById(updateObj);
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}
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@Override
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public void deleteIntangibleAsset(Long id) {
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validateIntangibleAssetExists(id);
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intangibleAssetMapper.deleteById(id);
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}
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@Override
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public void deleteIntangibleAssetList(List<Long> ids) {
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if (CollUtil.isEmpty(ids)) {
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return;
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}
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intangibleAssetMapper.deleteByIds(ids);
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}
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@Override
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@Transactional(rollbackFor = Exception.class)
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public FinIntangibleAssetAmortizeRespVO amortizeIntangibleAssetList(List<Long> ids) {
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// 1. 查询待计提的资产：已失效的不再计提
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List<FinIntangibleAssetDO> assets = CollUtil.isEmpty(ids)
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? intangibleAssetMapper.selectList() : intangibleAssetMapper.selectListByIds(ids);
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List<FinIntangibleAssetDO> updateList = new ArrayList<>();
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BigDecimal totalMonthlyAmortization = BigDecimal.ZERO;
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for (FinIntangibleAssetDO asset : assets) {
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if (FinIntangibleAssetStatusEnum.EXPIRED.getStatus().equals(asset.getStatus())) {
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continue;
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}
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BigDecimal originalValue = defaultIfNull(asset.getOriginalValue());
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BigDecimal residualRate = defaultIfNull(asset.getResidualRate());
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int years = ObjectUtil.defaultIfNull(asset.getAmortizationPeriod(), 0);
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BigDecimal accumulated = defaultIfNull(asset.getAccumulatedAmortization());
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// 1.1 已摊完的不再计提
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BigDecimal amortizableBase = calcDepreciableBase(originalValue, residualRate);
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BigDecimal remaining = amortizableBase.subtract(accumulated);
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if (remaining.compareTo(BigDecimal.ZERO) <= 0) {
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continue;
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}
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// 1.2 参数异常导致月摊销额非正
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BigDecimal monthlyAmortization = years <= 0 ? BigDecimal.ZERO
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: calcMonthlyAmount(originalValue, residualRate, years);
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if (monthlyAmortization.compareTo(BigDecimal.ZERO) <= 0) {
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throw exception(INTANGIBLE_ASSET_AMORTIZE_NEGATIVE, asset.getAssetName(),
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formatAmount(originalValue), years, formatAmount(residualRate));
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}
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// 1.3 最后一期按剩余可摊销额封顶，净值不会被摊成负数
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BigDecimal periodAmortization = monthlyAmortization.min(remaining);
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BigDecimal newAccumulated = accumulated.add(periodAmortization);
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BigDecimal newNetValue = originalValue.subtract(newAccumulated).max(BigDecimal.ZERO);
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FinIntangibleAssetDO updateObj = new FinIntangibleAssetDO().setId(asset.getId())
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.setAccumulatedAmortization(newAccumulated)
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.setNetValue(newNetValue);
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// 1.4 摊完时自动置为「已摊销完」
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if (newNetValue.compareTo(BigDecimal.ZERO) <= 0) {
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updateObj.setStatus(FinIntangibleAssetStatusEnum.AMORTIZED.getStatus());
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}
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updateList.add(updateObj);
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totalMonthlyAmortization = totalMonthlyAmortization.add(periodAmortization);
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}
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// 2. 没有可计提的资产，明确告知
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if (updateList.isEmpty()) {
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throw exception(INTANGIBLE_ASSET_AMORTIZE_EMPTY);
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}
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// 3. 批量更新
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intangibleAssetMapper.updateBatch(updateList);
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return new FinIntangibleAssetAmortizeRespVO().setProcessedCount(updateList.size())
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.setTotalMonthlyAmortization(totalMonthlyAmortization);
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}
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@Override
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public FinIntangibleAssetDO getIntangibleAsset(Long id) {
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return intangibleAssetMapper.selectById(id);
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}
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@Override
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public PageResult<FinIntangibleAssetDO> getIntangibleAssetPage(FinIntangibleAssetPageReqVO pageReqVO) {
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return intangibleAssetMapper.selectPage(pageReqVO);
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}
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@Override
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public List<FinIntangibleAssetDO> getIntangibleAssetList(Collection<Long> ids) {
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if (CollUtil.isEmpty(ids)) {
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return Collections.emptyList();
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}
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return intangibleAssetMapper.selectListByIds(ids);
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}
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@Override
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public List<FinIntangibleAssetDO> getIntangibleAssetList() {
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return intangibleAssetMapper.selectList();
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}
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private FinIntangibleAssetDO validateIntangibleAssetExists(Long id) {
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if (id == null) {
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throw exception(INTANGIBLE_ASSET_NOT_EXISTS);
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}
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FinIntangibleAssetDO asset = intangibleAssetMapper.selectById(id);
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if (asset == null) {
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throw exception(INTANGIBLE_ASSET_NOT_EXISTS);
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}
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return asset;
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}
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private void validateAssetCodeUnique(Long id, String assetCode) {
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FinIntangibleAssetDO asset = intangibleAssetMapper.selectByAssetCode(StrUtil.trim(assetCode));
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if (asset == null) {
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return;
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}
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if (id == null || !asset.getId().equals(id)) {
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throw exception(INTANGIBLE_ASSET_CODE_DUPLICATE, assetCode);
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}
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}
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/**
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* 净值 = 原值 - 累计摊销，且不小于 0
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*/
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private void fillNetValue(FinIntangibleAssetDO asset) {
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BigDecimal netValue = defaultIfNull(asset.getOriginalValue())
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.subtract(defaultIfNull(asset.getAccumulatedAmortization()));
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asset.setNetValue(netValue.max(BigDecimal.ZERO));
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}
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private static BigDecimal defaultIfNull(BigDecimal amount) {
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return amount == null ? BigDecimal.ZERO : amount;
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}
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private static String formatAmount(BigDecimal amount) {
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return amount.setScale(2, RoundingMode.HALF_UP).toPlainString();
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}
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}
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