package com.ruoyi.account.service.impl.financial;
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import com.baomidou.mybatisplus.core.conditions.query.LambdaQueryWrapper;
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import com.baomidou.mybatisplus.core.metadata.IPage;
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import com.baomidou.mybatisplus.extension.plugins.pagination.Page;
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import com.baomidou.mybatisplus.extension.service.impl.ServiceImpl;
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import com.ruoyi.account.bean.dto.financial.FinIntangibleAssetDto;
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import com.ruoyi.account.mapper.financial.FinIntangibleAssetMapper;
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import com.ruoyi.account.pojo.financial.FinIntangibleAsset;
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import com.ruoyi.account.service.financial.FinIntangibleAssetService;
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import com.ruoyi.common.exception.ServiceException;
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import com.ruoyi.common.utils.StringUtils;
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import lombok.RequiredArgsConstructor;
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import org.springframework.stereotype.Service;
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import org.springframework.transaction.annotation.Transactional;
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import java.math.BigDecimal;
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import java.math.RoundingMode;
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import java.time.LocalDate;
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import java.time.LocalDateTime;
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import java.time.format.DateTimeFormatter;
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import java.util.*;
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/**
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* 无形资产服务实现。
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*/
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@Service
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@RequiredArgsConstructor
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public class FinIntangibleAssetServiceImpl extends ServiceImpl<FinIntangibleAssetMapper, FinIntangibleAsset> implements FinIntangibleAssetService {
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private static final BigDecimal ONE_HUNDRED = new BigDecimal("100");
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private static final BigDecimal ZERO = BigDecimal.ZERO.setScale(2, RoundingMode.HALF_UP);
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private static final DateTimeFormatter CODE_TIME_FORMATTER = DateTimeFormatter.ofPattern("yyyyMMddHHmmss");
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@Override
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public IPage<FinIntangibleAsset> pageList(Page<FinIntangibleAsset> page, FinIntangibleAssetDto queryDto) {
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LambdaQueryWrapper<FinIntangibleAsset> wrapper = new LambdaQueryWrapper<>();
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if (queryDto != null && StringUtils.isNotEmpty(queryDto.getAssetCode())) {
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wrapper.like(FinIntangibleAsset::getAssetCode, queryDto.getAssetCode());
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}
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if (queryDto != null && StringUtils.isNotEmpty(queryDto.getAssetName())) {
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wrapper.like(FinIntangibleAsset::getAssetName, queryDto.getAssetName());
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}
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if (queryDto != null && StringUtils.isNotEmpty(queryDto.getCategory())) {
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wrapper.eq(FinIntangibleAsset::getCategory, queryDto.getCategory());
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}
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if (queryDto != null && StringUtils.isNotEmpty(queryDto.getStatus())) {
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wrapper.eq(FinIntangibleAsset::getStatus, queryDto.getStatus());
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}
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wrapper.orderByDesc(FinIntangibleAsset::getId);
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return page(page, wrapper);
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}
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@Override
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@Transactional(rollbackFor = Exception.class)
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public Boolean add(FinIntangibleAssetDto dto) {
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validateForSave(dto, false);
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if (StringUtils.isEmpty(dto.getAssetCode())) {
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dto.setAssetCode(generateAssetCode());
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}
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BigDecimal residualRate = normalizeResidualRate(dto.getResidualRate());
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dto.setResidualRate(residualRate);
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BigDecimal accumulatedAmortization = defaultMoney(dto.getAccumulatedAmortization());
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dto.setAccumulatedAmortization(accumulatedAmortization);
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dto.setNetValue(calculateNetValue(dto.getOriginalValue(), accumulatedAmortization));
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if (StringUtils.isEmpty(dto.getStatus())) {
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dto.setStatus("in_use");
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}
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return save(dto);
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}
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@Override
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@Transactional(rollbackFor = Exception.class)
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public Boolean update(FinIntangibleAssetDto dto) {
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if (dto == null || dto.getId() == null) {
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throw new ServiceException("修改失败，资产ID不能为空");
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}
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FinIntangibleAsset existed = getById(dto.getId());
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if (existed == null) {
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throw new ServiceException("修改失败，无形资产不存在");
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}
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if (StringUtils.isEmpty(dto.getAssetCode())) {
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dto.setAssetCode(existed.getAssetCode());
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}
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if (StringUtils.isEmpty(dto.getStatus())) {
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dto.setStatus(existed.getStatus());
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}
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validateForSave(dto, true);
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BigDecimal residualRate = normalizeResidualRate(dto.getResidualRate());
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dto.setResidualRate(residualRate);
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if (dto.getAccumulatedAmortization() == null) {
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dto.setAccumulatedAmortization(defaultMoney(existed.getAccumulatedAmortization()));
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}
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dto.setNetValue(calculateNetValue(dto.getOriginalValue(), dto.getAccumulatedAmortization()));
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if (dto.getNetValue().compareTo(BigDecimal.ZERO) <= 0) {
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dto.setStatus("amortized");
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} else if ("amortized".equals(dto.getStatus())) {
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dto.setStatus("in_use");
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}
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if (dto.getValidityDate() != null
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&& dto.getValidityDate().isBefore(LocalDate.now())
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&& !"amortized".equals(dto.getStatus())) {
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dto.setStatus("expired");
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}
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return updateById(dto);
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}
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@Override
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@Transactional(rollbackFor = Exception.class)
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public Boolean deleteByIds(List<Long> ids) {
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if (ids == null || ids.isEmpty()) {
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throw new ServiceException("删除失败，请选择要删除的数据");
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}
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return removeByIds(ids);
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}
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@Override
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@Transactional(rollbackFor = Exception.class)
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public Map<String, Object> amortize(List<Long> ids) {
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LambdaQueryWrapper<FinIntangibleAsset> wrapper = new LambdaQueryWrapper<>();
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if (ids != null && !ids.isEmpty()) {
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wrapper.in(FinIntangibleAsset::getId, ids);
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} else {
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wrapper.eq(FinIntangibleAsset::getStatus, "in_use");
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}
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List<FinIntangibleAsset> assets = list(wrapper);
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BigDecimal totalMonthlyAmortization = ZERO;
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int processedCount = 0;
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for (FinIntangibleAsset asset : assets) {
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if (!"in_use".equals(asset.getStatus())) {
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continue;
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}
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BigDecimal monthlyAmortization = calculateMonthlyAmortization(
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asset.getOriginalValue(),
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asset.getResidualRate(),
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asset.getAmortizationPeriod()
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);
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BigDecimal accumulatedAmortization = defaultMoney(asset.getAccumulatedAmortization()).add(monthlyAmortization);
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if (accumulatedAmortization.compareTo(defaultMoney(asset.getOriginalValue())) > 0) {
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accumulatedAmortization = defaultMoney(asset.getOriginalValue());
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}
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asset.setAccumulatedAmortization(roundMoney(accumulatedAmortization));
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asset.setNetValue(calculateNetValue(asset.getOriginalValue(), asset.getAccumulatedAmortization()));
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// 规则：当净值 <= 0 时，净值归零并标记为已摊销完。
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if (asset.getNetValue().compareTo(BigDecimal.ZERO) <= 0) {
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asset.setNetValue(BigDecimal.ZERO.setScale(2, RoundingMode.HALF_UP));
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asset.setStatus("amortized");
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} else if (asset.getValidityDate() != null && asset.getValidityDate().isBefore(LocalDate.now())) {
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asset.setStatus("expired");
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}
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updateById(asset);
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processedCount++;
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totalMonthlyAmortization = totalMonthlyAmortization.add(monthlyAmortization);
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}
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Map<String, Object> result = new HashMap<>(4);
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result.put("processedCount", processedCount);
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result.put("totalMonthlyAmortization", roundMoney(totalMonthlyAmortization));
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result.put("executionTime", LocalDateTime.now());
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return result;
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}
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/**
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* 按文档规则校验无形资产数据。
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*/
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private void validateForSave(FinIntangibleAssetDto dto, boolean isUpdate) {
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if (dto == null) {
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throw new ServiceException("无形资产数据不能为空");
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}
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if (isUpdate && dto.getId() == null) {
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throw new ServiceException("修改失败，资产ID不能为空");
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}
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if (StringUtils.isEmpty(dto.getAssetName())) {
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throw new ServiceException("资产名称不能为空");
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}
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if (StringUtils.isEmpty(dto.getCategory())) {
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throw new ServiceException("资产类别不能为空");
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}
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if (dto.getAcquisitionDate() == null) {
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throw new ServiceException("取得日期不能为空");
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}
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if (dto.getOriginalValue() == null || dto.getOriginalValue().compareTo(BigDecimal.ZERO) < 0) {
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throw new ServiceException("资产原值不能为空且不能小于0");
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}
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if (dto.getAmortizationPeriod() == null || dto.getAmortizationPeriod() <= 0) {
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throw new ServiceException("摊销年限必须大于0");
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}
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if (dto.getResidualRate() != null && dto.getResidualRate().compareTo(BigDecimal.ZERO) < 0) {
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throw new ServiceException("残值率不能小于0");
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}
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if (dto.getResidualRate() != null && dto.getResidualRate().compareTo(ONE_HUNDRED) > 0) {
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throw new ServiceException("残值率不能大于100%");
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}
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if (StringUtils.isNotEmpty(dto.getAssetCode())) {
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LambdaQueryWrapper<FinIntangibleAsset> wrapper = new LambdaQueryWrapper<>();
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wrapper.eq(FinIntangibleAsset::getAssetCode, dto.getAssetCode());
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if (isUpdate) {
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wrapper.ne(FinIntangibleAsset::getId, dto.getId());
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}
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if (count(wrapper) > 0) {
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throw new ServiceException("资产编号已存在，请勿重复提交");
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}
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}
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}
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/**
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* 无形资产摊销公式：
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* monthlyAmortization = originalValue * (1 - residualRate/100) / (amortizationPeriod*12)
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*/
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private BigDecimal calculateMonthlyAmortization(BigDecimal originalValue, BigDecimal residualRate, Integer amortizationPeriod) {
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BigDecimal normalizedOriginalValue = defaultMoney(originalValue);
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BigDecimal normalizedResidualRate = normalizeResidualRate(residualRate);
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BigDecimal amortizableRatio = BigDecimal.ONE.subtract(normalizedResidualRate.divide(ONE_HUNDRED, 8, RoundingMode.HALF_UP));
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BigDecimal months = BigDecimal.valueOf((long) amortizationPeriod * 12L);
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if (months.compareTo(BigDecimal.ZERO) <= 0) {
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throw new ServiceException("摊销年限无效，无法计提摊销");
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}
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return roundMoney(normalizedOriginalValue.multiply(amortizableRatio).divide(months, 8, RoundingMode.HALF_UP));
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}
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/**
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* 净值 = 原值 - 累计摊销。
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*/
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private BigDecimal calculateNetValue(BigDecimal originalValue, BigDecimal accumulatedAmortization) {
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BigDecimal value = defaultMoney(originalValue).subtract(defaultMoney(accumulatedAmortization));
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if (value.compareTo(BigDecimal.ZERO) < 0) {
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value = BigDecimal.ZERO;
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}
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return roundMoney(value);
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}
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private BigDecimal normalizeResidualRate(BigDecimal residualRate) {
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return residualRate == null ? BigDecimal.ZERO : residualRate;
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}
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private BigDecimal defaultMoney(BigDecimal value) {
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return value == null ? ZERO : roundMoney(value);
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}
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private BigDecimal roundMoney(BigDecimal value) {
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if (value == null) {
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return ZERO;
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}
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return value.setScale(2, RoundingMode.HALF_UP);
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}
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private String generateAssetCode() {
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return "WX" + LocalDateTime.now().format(CODE_TIME_FORMATTER) + new Random().nextInt(10);
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}
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}
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