Ten31-Portal/backend/ten31portal/routers/capital_account_router.py

"""Capital account statements: admin entry, investor read of their own figures."""

from bisect import bisect_right

from fastapi import APIRouter, Depends, HTTPException
from sqlmodel import Session, select, col

from ten31portal.audit import record_audit
from ten31portal.auth import (
    accessible_entity_ids, check_administrator_scope, get_current_user,
    household_user_ids, require_admin,
)
from ten31portal.database import get_session
from ten31portal.models import (
    BtcPrice, CapitalAccountStatement, Entity, EntityAccess, User, UserRole,
)
from ten31portal.schemas import CapitalAccountCreate, CapitalAccountResponse

router = APIRouter(prefix="/api/capital-accounts", tags=["capital-accounts"])


def _dollars_to_cents(dollars: float) -> int:
    return round(dollars * 100)


def exit_dates(session: Session, rows) -> dict:
    """(investor_user_id, entity_id) -> exited_on for every exited pair in these statements,
    so a sold/transferred stake renders as "Exited" instead of a phantom -100% loss."""
    if not rows:
        return {}
    return {
        (a.user_id, a.entity_id): a.exited_on
        for a in session.exec(
            select(EntityAccess).where(
                col(EntityAccess.user_id).in_({r.investor_user_id for r in rows}),
                col(EntityAccess.exited_on).is_not(None),
            )
        ).all()
    }


def btc_marks(session: Session, rows) -> tuple[dict, dict]:
    """BTC/USD marks for the bitcoin-denominated view.

    Returns ({statement_id: price at its as-of date}, {entity_id: price at the fund's
    close date}) — "price at" meaning the newest uploaded price on or before that date,
    so a quarter-end-only CSV is enough. Empty when no prices are uploaded; a fund without
    a close_date has no entry and the portal hides its BTC view.
    """
    if not rows:
        return {}, {}
    prices = session.exec(select(BtcPrice).order_by(col(BtcPrice.date))).all()
    if not prices:
        return {}, {}
    dates = [p.date for p in prices]

    def price_at(d):
        i = bisect_right(dates, d)
        return prices[i - 1].price_cents if i else None

    asof = {r.id: price_at(r.as_of_date) for r in rows}
    entities = session.exec(
        select(Entity).where(col(Entity.id).in_({r.entity_id for r in rows}))
    ).all()
    close = {e.id: price_at(e.close_date) for e in entities if e.close_date is not None}
    return asof, close


@router.get("")
def list_statements(
    entity_id: int | None = None,
    investor_user_id: int | None = None,
    user: User = Depends(get_current_user),
    session: Session = Depends(get_session),
) -> list[CapitalAccountResponse]:
    query = select(CapitalAccountStatement)
    allowed = accessible_entity_ids(user, session)

    if user.role == UserRole.fund_administrator:
        # An Administrator sees every investor's statements, but only inside their funds.
        if not allowed:
            return []
        query = query.where(col(CapitalAccountStatement.entity_id).in_(allowed))
        if investor_user_id is not None:
            query = query.where(CapitalAccountStatement.investor_user_id == investor_user_id)
    elif allowed is not None:
        # Investors see statements for every legal name linked to their login.
        query = query.where(
            col(CapitalAccountStatement.investor_user_id).in_(household_user_ids(user, session))
        )
        if allowed:
            query = query.where(col(CapitalAccountStatement.entity_id).in_(allowed))
        else:
            return []
    else:
        if investor_user_id is not None:
            query = query.where(CapitalAccountStatement.investor_user_id == investor_user_id)

    if entity_id is not None:
        query = query.where(CapitalAccountStatement.entity_id == entity_id)

    rows = session.exec(
        query.order_by(col(CapitalAccountStatement.as_of_date).desc())
    ).all()
    # Attach each statement's legal name so the portal can label/group accounts held under
    # different names without an admin-only user lookup.
    names = dict(session.exec(
        select(User.id, User.name).where(
            col(User.id).in_({r.investor_user_id for r in rows})
        )
    ).all()) if rows else {}
    exits = exit_dates(session, rows)
    btc_asof, btc_close = btc_marks(session, rows)
    out: list[CapitalAccountResponse] = []
    for r in rows:
        data = CapitalAccountResponse.model_validate(r, from_attributes=True)
        data.investor_name = names.get(r.investor_user_id)
        data.exited_on = exits.get((r.investor_user_id, r.entity_id))
        data.btc_price_cents = btc_asof.get(r.id)
        data.btc_close_price_cents = btc_close.get(r.entity_id)
        out.append(data)
    return out


@router.post("", status_code=201)
def create_statement(
    body: CapitalAccountCreate,
    admin: User = Depends(require_admin),
    session: Session = Depends(get_session),
) -> CapitalAccountResponse:
    check_administrator_scope(admin, body.entity_id, session)
    if session.get(Entity, body.entity_id) is None:
        raise HTTPException(status_code=404, detail="Entity not found")
    investor = session.get(User, body.investor_user_id)
    if investor is None or investor.role != UserRole.investor:
        raise HTTPException(status_code=400, detail="investor_user_id must be an investor account")

    existing = session.exec(
        select(CapitalAccountStatement).where(
            CapitalAccountStatement.entity_id == body.entity_id,
            CapitalAccountStatement.investor_user_id == body.investor_user_id,
            CapitalAccountStatement.as_of_date == body.as_of_date,
        )
    ).first()
    if existing:
        raise HTTPException(
            status_code=409,
            detail="A statement for this investor, fund, and date already exists.",
        )

    stmt = CapitalAccountStatement(
        entity_id=body.entity_id,
        investor_user_id=body.investor_user_id,
        as_of_date=body.as_of_date,
        commitment_cents=_dollars_to_cents(body.commitment_dollars),
        beginning_balance_cents=_dollars_to_cents(body.beginning_balance_dollars),
        contributions_cents=_dollars_to_cents(body.contributions_dollars),
        distributions_cents=_dollars_to_cents(body.distributions_dollars),
        ending_balance_cents=_dollars_to_cents(body.ending_balance_dollars),
        document_id=body.document_id,
    )
    session.add(stmt)
    session.flush()
    record_audit(session, admin.id, "create", "capital_account", stmt.id, {
        "entity_id": body.entity_id,
        "investor_user_id": body.investor_user_id,
        "as_of_date": str(body.as_of_date),
        "ending_balance_cents": stmt.ending_balance_cents,
    })
    session.commit()
    session.refresh(stmt)
    return CapitalAccountResponse.model_validate(stmt, from_attributes=True)


@router.delete("/{statement_id}")
def delete_statement(
    statement_id: int,
    admin: User = Depends(require_admin),
    session: Session = Depends(get_session),
) -> dict[str, str]:
    stmt = session.get(CapitalAccountStatement, statement_id)
    if stmt is None:
        raise HTTPException(status_code=404, detail="Statement not found")
    check_administrator_scope(admin, stmt.entity_id, session)
    record_audit(session, admin.id, "delete", "capital_account", statement_id, None)
    session.delete(stmt)
    session.commit()
    return {"status": "deleted"}