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The following commit(s) were added to refs/heads/develop by this push:
new 13c99f98ab FINERACT-2210: Fix incorrect accounting of "buyback" for
charged-off loan with fraud
13c99f98ab is described below
commit 13c99f98abc09d8f634e2768010c7550a626f316
Author: mariiaKraievska <[email protected]>
AuthorDate: Fri Apr 18 15:03:53 2025 +0300
FINERACT-2210: Fix incorrect accounting of "buyback" for charged-off loan
with fraud
---
.../test/factory/LoanProductsRequestFactory.java | 4 +-
.../test/resources/features/LoanChargeOff.feature | 101 ++++++++++++++++++++-
.../service/InvestorAccountingHelper.java | 5 +
.../investor/service/AccountingServiceImpl.java | 77 +++++++++-------
4 files changed, 150 insertions(+), 37 deletions(-)
diff --git
a/fineract-e2e-tests-core/src/test/java/org/apache/fineract/test/factory/LoanProductsRequestFactory.java
b/fineract-e2e-tests-core/src/test/java/org/apache/fineract/test/factory/LoanProductsRequestFactory.java
index de7b78f794..f85f1277f3 100644
---
a/fineract-e2e-tests-core/src/test/java/org/apache/fineract/test/factory/LoanProductsRequestFactory.java
+++
b/fineract-e2e-tests-core/src/test/java/org/apache/fineract/test/factory/LoanProductsRequestFactory.java
@@ -1274,7 +1274,7 @@ public class LoanProductsRequestFactory {
final List<PostChargeOffReasonToExpenseAccountMappings>
chargeOffReasonToExpenseAccountMappings = new ArrayList<>();
final PostChargeOffReasonToExpenseAccountMappings
chargeOffDelinquentReason = new PostChargeOffReasonToExpenseAccountMappings();
chargeOffDelinquentReason.chargeOffReasonCodeValueId(codeValueResolver.resolve(chargeOffReasonId,
DefaultCodeValue.DELINQUENT));
-
chargeOffDelinquentReason.expenseAccountId(accountTypeResolver.resolve(DefaultAccountType.CREDIT_LOSS_BAD_DEBT_FRAUD));
+
chargeOffDelinquentReason.expenseAccountId(accountTypeResolver.resolve(DefaultAccountType.CREDIT_LOSS_BAD_DEBT));
chargeOffReasonToExpenseAccountMappings.add(chargeOffDelinquentReason);
return new PostLoanProductsRequest()//
@@ -1369,7 +1369,7 @@ public class LoanProductsRequestFactory {
.incomeFromChargeOffInterestAccountId(accountTypeResolver.resolve(DefaultAccountType.INTEREST_INCOME_CHARGE_OFF))//
.incomeFromChargeOffFeesAccountId(accountTypeResolver.resolve(DefaultAccountType.FEE_CHARGE_OFF))//
.chargeOffExpenseAccountId(accountTypeResolver.resolve(DefaultAccountType.CREDIT_LOSS_BAD_DEBT))//
-
.chargeOffFraudExpenseAccountId(accountTypeResolver.resolve(DefaultAccountType.CREDIT_LOSS_BAD_DEBT))//
+
.chargeOffFraudExpenseAccountId(accountTypeResolver.resolve(DefaultAccountType.CREDIT_LOSS_BAD_DEBT_FRAUD))//
.chargeOffReasonToExpenseAccountMappings(chargeOffReasonToExpenseAccountMappings)//
.incomeFromChargeOffPenaltyAccountId(accountTypeResolver.resolve(DefaultAccountType.FEE_CHARGE_OFF));//
}
diff --git
a/fineract-e2e-tests-runner/src/test/resources/features/LoanChargeOff.feature
b/fineract-e2e-tests-runner/src/test/resources/features/LoanChargeOff.feature
index ea7a7173d8..cc859aaf13 100644
---
a/fineract-e2e-tests-runner/src/test/resources/features/LoanChargeOff.feature
+++
b/fineract-e2e-tests-runner/src/test/resources/features/LoanChargeOff.feature
@@ -7647,7 +7647,7 @@ Feature: Charge-off
| Type | Account code | Account name | Debit | Credit |
| ASSET | 112601 | Loans Receivable | | 100.0 |
| ASSET | 112603 | Interest/Fee Receivable | | 0.62 |
- | EXPENSE | 744037 | Credit Loss/Bad Debt-Fraud | 100.0 | |
+ | EXPENSE | 744007 | Credit Loss/Bad Debt | 100.0 | |
| INCOME | 404001 | Interest Income Charge Off | 0.62 | |
Then Admin does a charge-off undo the loan
Then Loan Transactions tab has a "CHARGE_OFF" transaction with date "03
February 2024" which has the following Journal entries:
@@ -7656,8 +7656,8 @@ Feature: Charge-off
| ASSET | 112601 | Loans Receivable | 100.0 | |
| ASSET | 112603 | Interest/Fee Receivable | | 0.62 |
| ASSET | 112603 | Interest/Fee Receivable | 0.62 | |
- | EXPENSE | 744037 | Credit Loss/Bad Debt-Fraud | 100.0 | |
- | EXPENSE | 744037 | Credit Loss/Bad Debt-Fraud | | 100.0 |
+ | EXPENSE | 744007 | Credit Loss/Bad Debt | 100.0 | |
+ | EXPENSE | 744007 | Credit Loss/Bad Debt | | 100.0 |
| INCOME | 404001 | Interest Income Charge Off | 0.62 | |
| INCOME | 404001 | Interest Income Charge Off | | 0.62 |
@@ -8345,3 +8345,98 @@ Feature: Charge-off
| 14 April 2025 | Accrual | 3.26 | 0.0 | 3.26
| 0.0 | 0.0 | 0.0 | false | false |
| 14 April 2025 | Accrual Adjustment | 0.1 | 0.0 | 0.1
| 0.0 | 0.0 | 0.0 | false | false |
| 14 April 2025 | Charge-off | 0.0 | 0.0 | 0.0
| 0.0 | 0.0 | 0.0 | false | true |
+
+ @TestRailId:C3618
+ Scenario: Charge-off on a fraud loan respects GL mapping based on charge-off
reason for buyback
+ When Admin sets the business date to "1 January 2024"
+ And Admin creates a client with random data
+ And Admin creates a fully customized loan with the following data:
+ | LoanProduct | submitted
on date | with Principal | ANNUAL interest rate % | interest type |
interest calculation period | amortization type | loanTermFrequency |
loanTermFrequencyType | repaymentEvery | repaymentFrequencyType |
numberOfRepayments | graceOnPrincipalPayment | graceOnInterestPayment |
interest free period | Payment strategy |
+ | LP2_ADV_PYMNT_ZERO_INTEREST_CHARGE_OFF_DELINQUENT_REASON | 01 January
2024 | 100 | 7 | DECLINING_BALANCE |
SAME_AS_REPAYMENT_PERIOD | EQUAL_INSTALLMENTS | 6 | MONTHS
| 1 | MONTHS | 6 | 0
| 0 | 0 |
ADVANCED_PAYMENT_ALLOCATION |
+ Then Loan Repayment schedule has 6 periods, with the following data for
periods:
+ | Nr | Days | Date | Paid date | Balance of loan | Principal
due | Interest | Fees | Penalties | Due | Paid | In advance | Late |
Outstanding |
+ | | | 01 January 2024 | | 100.0 |
| | 0.0 | | 0.0 | | | | 0.0
|
+ | 1 | 31 | 01 February 2024 | | 83.59 | 16.41
| 0.59 | 0.0 | 0.0 | 17.0 | 0.0 | 0.0 | 0.0 | 17.0
|
+ | 2 | 29 | 01 March 2024 | | 67.05 | 16.54
| 0.46 | 0.0 | 0.0 | 17.0 | 0.0 | 0.0 | 0.0 | 17.0
|
+ | 3 | 31 | 01 April 2024 | | 50.45 | 16.6
| 0.4 | 0.0 | 0.0 | 17.0 | 0.0 | 0.0 | 0.0 | 17.0
|
+ | 4 | 30 | 01 May 2024 | | 33.74 | 16.71
| 0.29 | 0.0 | 0.0 | 17.0 | 0.0 | 0.0 | 0.0 | 17.0
|
+ | 5 | 31 | 01 June 2024 | | 16.94 | 16.8
| 0.2 | 0.0 | 0.0 | 17.0 | 0.0 | 0.0 | 0.0 | 17.0
|
+ | 6 | 30 | 01 July 2024 | | 0.0 | 16.94
| 0.1 | 0.0 | 0.0 | 17.04 | 0.0 | 0.0 | 0.0 | 17.04
|
+ Then Loan Repayment schedule has the following data in Total row:
+ | Principal due | Interest | Fees | Penalties | Due | Paid | In
advance | Late | Outstanding |
+ | 100 | 2.04 | 0 | 0 | 102.04 | 0 | 0
| 0 | 102.04 |
+ And Admin successfully approves the loan on "1 January 2024" with "100"
amount and expected disbursement date on "1 January 2024"
+ And Admin successfully disburse the loan on "1 January 2024" with "100"
EUR transaction amount
+ When Admin makes asset externalization request by Loan ID with unique
ownerExternalId, system-generated transferExternalId and the following data:
+ | Transaction type | settlementDate | purchasePriceRatio |
+ | sale | 2024-01-21 | 1 |
+ Then Asset externalization response has the correct Loan ID,
transferExternalId
+ Then Fetching Asset externalization details by loan id gives
numberOfElements: 1 with correct ownerExternalId and the following data:
+ | settlementDate | purchasePriceRatio | status | effectiveFrom |
effectiveTo | Transaction type |
+ | 2024-01-21 | 1 | PENDING | 2024-01-01 |
9999-12-31 | SALE |
+ When Admin sets the business date to "22 January 2024"
+ When Admin runs inline COB job for Loan
+ Then LoanOwnershipTransferBusinessEvent is created
+ Then LoanAccountSnapshotBusinessEvent is created
+ Then Fetching Asset externalization details by loan id gives
numberOfElements: 2 with correct ownerExternalId and the following data:
+ | settlementDate | purchasePriceRatio | status | effectiveFrom |
effectiveTo | Transaction type |
+ | 2024-01-21 | 1 | PENDING | 2024-01-01 |
2024-01-21 | SALE |
+ | 2024-01-21 | 1 | ACTIVE | 2024-01-22 |
9999-12-31 | SALE |
+ Then The latest asset externalization transaction with "ACTIVE" status has
the following TRANSFER Journal entries:
+ | glAccountType | glAccountCode | glAccountName | entryType |
amount |
+ | ASSET | 112601 | Loans Receivable | CREDIT |
100.00 |
+ | ASSET | 112603 | Interest/Fee Receivable | CREDIT |
2.04 |
+ | ASSET | 146000 | Asset transfer | DEBIT |
102.04 |
+ | ASSET | 112601 | Loans Receivable | DEBIT |
100.00 |
+ | ASSET | 112603 | Interest/Fee Receivable | DEBIT |
2.04 |
+ | ASSET | 146000 | Asset transfer | CREDIT |
102.04 |
+ Then The asset external owner has the following OWNER Journal entries:
+ | glAccountType | glAccountCode | glAccountName | entryType |
amount |
+ | ASSET | 112601 | Loans Receivable | DEBIT |
100.00 |
+ | ASSET | 112603 | Interest/Fee Receivable | DEBIT |
2.04 |
+ Then Admin can successfully set Fraud flag to the loan
+ When Admin sets the business date to "03 February 2024"
+ And Admin does charge-off the loan with reason "DELINQUENT" on "03
February 2024"
+ Then Loan Transactions tab has a "CHARGE_OFF" transaction with date "03
February 2024" which has the following Journal entries:
+ | Type | Account code | Account name | Debit | Credit |
+ | ASSET | 112601 | Loans Receivable | | 100.0 |
+ | ASSET | 112603 | Interest/Fee Receivable | | 0.62 |
+ | EXPENSE | 744007 | Credit Loss/Bad Debt | 100.0 | |
+ | INCOME | 404001 | Interest Income Charge Off | 0.62 | |
+ When Admin makes asset externalization request by Loan ID with unique
ownerExternalId, system-generated transferExternalId and the following data:
+ | Transaction type | settlementDate | purchasePriceRatio |
+ | buyback | 2024-02-03 | |
+ Then Fetching Asset externalization details by loan id gives
numberOfElements: 3 with correct ownerExternalId and the following data:
+ | settlementDate | purchasePriceRatio | status | effectiveFrom |
effectiveTo | Transaction type |
+ | 2024-01-21 | 1 | PENDING | 2024-01-01 |
2024-01-21 | SALE |
+ | 2024-01-21 | 1 | ACTIVE | 2024-01-22 |
9999-12-31 | SALE |
+ | 2024-02-03 | 1 | BUYBACK | 2024-02-03 |
9999-12-31 | BUYBACK |
+ When Admin sets the business date to "04 May 2024"
+ When Admin runs inline COB job for Loan
+ Then LoanOwnershipTransferBusinessEvent is created
+ Then LoanAccountSnapshotBusinessEvent is created
+ Then Fetching Asset externalization details by loan id gives
numberOfElements: 3 with correct ownerExternalId and the following data:
+ | settlementDate | purchasePriceRatio | status | effectiveFrom |
effectiveTo | Transaction type |
+ | 2024-01-21 | 1 | PENDING | 2024-01-01 |
2024-01-21 | SALE |
+ | 2024-01-21 | 1 | ACTIVE | 2024-01-22 |
2024-02-03 | SALE |
+ | 2024-02-03 | 1 | BUYBACK | 2024-02-03 |
2024-02-03 | BUYBACK |
+ Then The latest asset externalization transaction with "BUYBACK" status
has the following TRANSFER Journal entries:
+ | glAccountType | glAccountCode | glAccountName | entryType
| amount |
+ | EXPENSE | 744007 | Credit Loss/Bad Debt | DEBIT
| 100.00 |
+ | INCOME | 404001 | Interest Income Charge Off | DEBIT
| 0.62 |
+ | ASSET | 146000 | Asset transfer | CREDIT
| 100.62 |
+ | EXPENSE | 744007 | Credit Loss/Bad Debt | CREDIT
| 100.00 |
+ | INCOME | 404001 | Interest Income Charge Off | CREDIT
| 0.62 |
+ | ASSET | 146000 | Asset transfer | DEBIT
| 100.62 |
+ Then The asset external owner has the following OWNER Journal entries:
+ | glAccountType | glAccountCode | glAccountName | entryType
| amount |
+ | ASSET | 112601 | Loans Receivable | DEBIT
| 100.00 |
+ | ASSET | 112603 | Interest/Fee Receivable | DEBIT
| 2.04 |
+ | ASSET | 112603 | Interest/Fee Receivable | DEBIT
| 0.24 |
+ | INCOME | 404000 | Interest Income | CREDIT
| 0.24 |
+ | ASSET | 112601 | Loans Receivable | CREDIT
| 100.00 |
+ | ASSET | 112603 | Interest/Fee Receivable | CREDIT
| 0.62 |
+ | EXPENSE | 744007 | Credit Loss/Bad Debt | DEBIT
| 100.00 |
+ | INCOME | 404001 | Interest Income Charge Off | DEBIT
| 0.62 |
+ | EXPENSE | 744007 | Credit Loss/Bad Debt | CREDIT
| 100.00 |
+ | INCOME | 404001 | Interest Income Charge Off | CREDIT
| 0.62 |
\ No newline at end of file
diff --git
a/fineract-investor/src/main/java/org/apache/fineract/investor/accounting/journalentry/service/InvestorAccountingHelper.java
b/fineract-investor/src/main/java/org/apache/fineract/investor/accounting/journalentry/service/InvestorAccountingHelper.java
index 33f8c9a6d0..217a2ce7c0 100644
---
a/fineract-investor/src/main/java/org/apache/fineract/investor/accounting/journalentry/service/InvestorAccountingHelper.java
+++
b/fineract-investor/src/main/java/org/apache/fineract/investor/accounting/journalentry/service/InvestorAccountingHelper.java
@@ -90,6 +90,11 @@ public class InvestorAccountingHelper {
}
}
+ public ProductToGLAccountMapping getChargeOffMappingByCodeValue(final Long
loanProductId, final PortfolioProductType productType,
+ final Long chargeOffReasonId) {
+ return
accountMappingRepository.findChargeOffReasonMapping(loanProductId,
productType.getValue(), chargeOffReasonId);
+ }
+
private JournalEntry createCreditJournalEntryForInvestor(final Office
office, final String currencyCode, final GLAccount account,
final Long loanId, final Long transactionId, final LocalDate
transactionDate, final BigDecimal amount) {
final boolean manualEntry = false;
diff --git
a/fineract-investor/src/main/java/org/apache/fineract/investor/service/AccountingServiceImpl.java
b/fineract-investor/src/main/java/org/apache/fineract/investor/service/AccountingServiceImpl.java
index 2b997c604f..fe72d6182a 100644
---
a/fineract-investor/src/main/java/org/apache/fineract/investor/service/AccountingServiceImpl.java
+++
b/fineract-investor/src/main/java/org/apache/fineract/investor/service/AccountingServiceImpl.java
@@ -31,6 +31,8 @@ import
org.apache.fineract.accounting.financialactivityaccount.domain.FinancialA
import
org.apache.fineract.accounting.financialactivityaccount.domain.FinancialActivityAccountRepositoryWrapper;
import org.apache.fineract.accounting.glaccount.domain.GLAccount;
import org.apache.fineract.accounting.journalentry.domain.JournalEntry;
+import
org.apache.fineract.accounting.producttoaccountmapping.domain.ProductToGLAccountMapping;
+import org.apache.fineract.infrastructure.core.service.MathUtil;
import
org.apache.fineract.investor.accounting.journalentry.service.InvestorAccountingHelper;
import org.apache.fineract.investor.domain.ExternalAssetOwner;
import
org.apache.fineract.investor.domain.ExternalAssetOwnerJournalEntryMapping;
@@ -39,6 +41,7 @@ import
org.apache.fineract.investor.domain.ExternalAssetOwnerTransfer;
import
org.apache.fineract.investor.domain.ExternalAssetOwnerTransferJournalEntryMapping;
import
org.apache.fineract.investor.domain.ExternalAssetOwnerTransferJournalEntryMappingRepository;
import org.apache.fineract.organisation.office.domain.Office;
+import org.apache.fineract.portfolio.PortfolioProductType;
import org.apache.fineract.portfolio.loanaccount.domain.Loan;
import org.apache.fineract.portfolio.loanaccount.domain.LoanStatus;
import org.jetbrains.annotations.NotNull;
@@ -94,7 +97,8 @@ public class AccountingServiceImpl implements
AccountingService {
}
@NotNull
- private List<JournalEntry> createJournalEntries(Loan loan,
ExternalAssetOwnerTransfer transfer, boolean isReversalOrder) {
+ private List<JournalEntry> createJournalEntries(final Loan loan, final
ExternalAssetOwnerTransfer transfer,
+ final boolean isReversalOrder) {
this.helper.checkForBranchClosures(loan.getOffice().getId(),
transfer.getSettlementDate());
// transaction properties
final Long transactionId = transfer.getId();
@@ -106,8 +110,8 @@ public class AccountingServiceImpl implements
AccountingService {
final BigDecimal overPaymentAmount = loan.getTotalOverpaid();
// Moving money to asset transfer account
- List<JournalEntry> journalEntryList = createJournalEntries(loan,
transactionId, transactionDate, principalAmount, interestAmount,
- feesAmount, penaltiesAmount, overPaymentAmount,
!isReversalOrder);
+ final List<JournalEntry> journalEntryList = createJournalEntries(loan,
transactionId, transactionDate, principalAmount,
+ interestAmount, feesAmount, penaltiesAmount,
overPaymentAmount, !isReversalOrder);
// Moving money from asset transfer account
journalEntryList.addAll(createJournalEntries(loan, transactionId,
transactionDate, principalAmount, interestAmount, feesAmount,
penaltiesAmount, overPaymentAmount, isReversalOrder));
@@ -171,82 +175,91 @@ public class AccountingServiceImpl implements
AccountingService {
});
}
- private List<JournalEntry> createJournalEntries(Loan loan, Long
transactionId, LocalDate transactionDate, BigDecimal principalAmount,
- BigDecimal interestAmount, BigDecimal feesAmount, BigDecimal
penaltiesAmount, BigDecimal overPaymentAmount,
- boolean isReversalOrder) {
- Long loanProductId = loan.productId();
- Long loanId = loan.getId();
- Office office = loan.getOffice();
- String currencyCode = loan.getCurrencyCode();
- List<JournalEntry> journalEntryList = new ArrayList<>();
+ private List<JournalEntry> createJournalEntries(final Loan loan, final
Long transactionId, final LocalDate transactionDate,
+ final BigDecimal principalAmount, final BigDecimal interestAmount,
final BigDecimal feesAmount,
+ final BigDecimal penaltiesAmount, final BigDecimal
overPaymentAmount, final boolean isReversalOrder) {
+ final Long loanProductId = loan.productId();
+ final Long loanId = loan.getId();
+ final Office office = loan.getOffice();
+ final String currencyCode = loan.getCurrencyCode();
+ final List<JournalEntry> journalEntryList = new ArrayList<>();
BigDecimal totalDebitAmount = BigDecimal.ZERO;
- Map<GLAccount, BigDecimal> accountMap = new LinkedHashMap<>();
+ final Map<GLAccount, BigDecimal> accountMap = new LinkedHashMap<>();
// principal entry
- if (principalAmount != null &&
principalAmount.compareTo(BigDecimal.ZERO) > 0) {
- AccountingConstants.AccrualAccountsForLoan accrualAccount =
AccountingConstants.AccrualAccountsForLoan.LOAN_PORTFOLIO;
+ if (MathUtil.isGreaterThanZero(principalAmount)) {
+ totalDebitAmount = totalDebitAmount.add(principalAmount);
+ GLAccount account;
if (loan.isChargedOff()) {
- if (loan.isFraud()) {
- accrualAccount =
AccountingConstants.AccrualAccountsForLoan.CHARGE_OFF_FRAUD_EXPENSE;
+ final Long chargeOffReasonId = loan.fetchChargeOffReasonId();
+ final ProductToGLAccountMapping mapping = chargeOffReasonId !=
null
+ ? helper.getChargeOffMappingByCodeValue(loanProductId,
PortfolioProductType.LOAN, chargeOffReasonId)
+ : null;
+ if (mapping != null) {
+ account = mapping.getGlAccount();
} else {
- accrualAccount =
AccountingConstants.AccrualAccountsForLoan.CHARGE_OFF_EXPENSE;
+ final AccountingConstants.AccrualAccountsForLoan
accrualAccount = loan.isFraud()
+ ?
AccountingConstants.AccrualAccountsForLoan.CHARGE_OFF_FRAUD_EXPENSE
+ :
AccountingConstants.AccrualAccountsForLoan.CHARGE_OFF_EXPENSE;
+ account =
helper.getLinkedGLAccountForLoanProduct(loanProductId,
accrualAccount.getValue());
}
+ } else {
+ account =
helper.getLinkedGLAccountForLoanProduct(loanProductId,
+
AccountingConstants.AccrualAccountsForLoan.LOAN_PORTFOLIO.getValue());
}
- totalDebitAmount = totalDebitAmount.add(principalAmount);
- GLAccount account =
this.helper.getLinkedGLAccountForLoanProduct(loanProductId,
accrualAccount.getValue());
accountMap.put(account, principalAmount);
}
// interest entry
- if (interestAmount != null &&
interestAmount.compareTo(BigDecimal.ZERO) > 0) {
+ if (MathUtil.isGreaterThanZero(interestAmount)) {
AccountingConstants.AccrualAccountsForLoan accrualAccount =
AccountingConstants.AccrualAccountsForLoan.INTEREST_RECEIVABLE;
if (loan.isChargedOff()) {
accrualAccount =
AccountingConstants.AccrualAccountsForLoan.INCOME_FROM_CHARGE_OFF_INTEREST;
}
totalDebitAmount = totalDebitAmount.add(interestAmount);
- GLAccount account =
this.helper.getLinkedGLAccountForLoanProduct(loanProductId,
accrualAccount.getValue());
+ final GLAccount account =
this.helper.getLinkedGLAccountForLoanProduct(loanProductId,
accrualAccount.getValue());
if (accountMap.containsKey(account)) {
- BigDecimal amount =
accountMap.get(account).add(interestAmount);
+ final BigDecimal amount =
accountMap.get(account).add(interestAmount);
accountMap.put(account, amount);
} else {
accountMap.put(account, interestAmount);
}
}
// fee entry
- if (feesAmount != null && feesAmount.compareTo(BigDecimal.ZERO) > 0) {
+ if (MathUtil.isGreaterThanZero(feesAmount)) {
AccountingConstants.AccrualAccountsForLoan accrualAccount =
AccountingConstants.AccrualAccountsForLoan.FEES_RECEIVABLE;
if (loan.isChargedOff()) {
accrualAccount =
AccountingConstants.AccrualAccountsForLoan.INCOME_FROM_CHARGE_OFF_FEES;
}
totalDebitAmount = totalDebitAmount.add(feesAmount);
- GLAccount account =
this.helper.getLinkedGLAccountForLoanProduct(loanProductId,
accrualAccount.getValue());
+ final GLAccount account =
this.helper.getLinkedGLAccountForLoanProduct(loanProductId,
accrualAccount.getValue());
if (accountMap.containsKey(account)) {
- BigDecimal amount = accountMap.get(account).add(feesAmount);
+ final BigDecimal amount =
accountMap.get(account).add(feesAmount);
accountMap.put(account, amount);
} else {
accountMap.put(account, feesAmount);
}
}
// penalty entry
- if (penaltiesAmount != null &&
penaltiesAmount.compareTo(BigDecimal.ZERO) > 0) {
+ if (MathUtil.isGreaterThanZero(penaltiesAmount)) {
AccountingConstants.AccrualAccountsForLoan accrualAccount =
AccountingConstants.AccrualAccountsForLoan.PENALTIES_RECEIVABLE;
if (loan.isChargedOff()) {
accrualAccount =
AccountingConstants.AccrualAccountsForLoan.INCOME_FROM_CHARGE_OFF_PENALTY;
}
totalDebitAmount = totalDebitAmount.add(penaltiesAmount);
- GLAccount account =
this.helper.getLinkedGLAccountForLoanProduct(loanProductId,
accrualAccount.getValue());
+ final GLAccount account =
this.helper.getLinkedGLAccountForLoanProduct(loanProductId,
accrualAccount.getValue());
if (accountMap.containsKey(account)) {
- BigDecimal amount =
accountMap.get(account).add(penaltiesAmount);
+ final BigDecimal amount =
accountMap.get(account).add(penaltiesAmount);
accountMap.put(account, amount);
} else {
accountMap.put(account, penaltiesAmount);
}
}
// overpaid entry
- if (overPaymentAmount != null &&
overPaymentAmount.compareTo(BigDecimal.ZERO) > 0) {
+ if (MathUtil.isGreaterThanZero(overPaymentAmount)) {
totalDebitAmount = totalDebitAmount.add(overPaymentAmount);
- GLAccount account =
this.helper.getLinkedGLAccountForLoanProduct(loanProductId,
+ final GLAccount account =
this.helper.getLinkedGLAccountForLoanProduct(loanProductId,
AccountingConstants.AccrualAccountsForLoan.OVERPAYMENT.getValue());
if (accountMap.containsKey(account)) {
- BigDecimal amount =
accountMap.get(account).add(overPaymentAmount);
+ final BigDecimal amount =
accountMap.get(account).add(overPaymentAmount);
accountMap.put(account, amount);
} else {
accountMap.put(account, overPaymentAmount);
@@ -257,7 +270,7 @@ public class AccountingServiceImpl implements
AccountingService {
journalEntryList.add(this.helper.createCreditJournalEntryOrReversalForInvestor(office,
currencyCode, loanId, transactionId,
transactionDate, entry.getValue(), isReversalOrder,
entry.getKey()));
}
- if (totalDebitAmount.compareTo(BigDecimal.ZERO) > 0) {
+ if (MathUtil.isGreaterThanZero(totalDebitAmount)) {
journalEntryList.add(this.helper.createDebitJournalEntryOrReversalForInvestor(office,
currencyCode,
AccountingConstants.FinancialActivity.ASSET_TRANSFER.getValue(), loanProductId,
loanId, transactionId, transactionDate,
totalDebitAmount, isReversalOrder));
