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Fusion Accounting/models/fiscal_category.py

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+"""
+Fusion Accounting - Fiscal Categories
+
+Provides a classification system for grouping general ledger accounts
+into fiscal reporting categories (income, expense, asset, liability).
+These categories drive structured fiscal reports and SAF-T exports,
+allowing companies to map their chart of accounts onto standardised
+government reporting taxonomies.
+
+Original implementation by Nexa Systems Inc.
+"""
+
+from odoo import api, fields, models, _
+from odoo.exceptions import ValidationError
+
+
+class FusionFiscalCategory(models.Model):
+    """
+    A fiscal reporting category that groups one or more GL accounts.
+
+    Each category carries a ``category_type`` that mirrors the four
+    fundamental pillars of double-entry bookkeeping. When a SAF-T or
+    Intrastat export is generated the accounts linked here determine
+    which transactions are included.
+
+    Uniqueness of ``code`` is enforced per company so that external
+    auditors can refer to categories unambiguously.
+    """
+
+    _name = "fusion.fiscal.category"
+    _description = "Fiscal Category"
+    _order = "code, name"
+    _rec_name = "display_name"
+
+    # ------------------------------------------------------------------
+    # Fields
+    # ------------------------------------------------------------------
+    name = fields.Char(
+        string="Category Name",
+        required=True,
+        translate=True,
+        help="Human-readable label shown in reports and menus.",
+    )
+    code = fields.Char(
+        string="Code",
+        required=True,
+        help=(
+            "Short alphanumeric identifier used in fiscal exports "
+            "(e.g. SAF-T GroupingCode). Must be unique per company."
+        ),
+    )
+    category_type = fields.Selection(
+        selection=[
+            ("income", "Income"),
+            ("expense", "Expense"),
+            ("asset", "Asset"),
+            ("liability", "Liability"),
+        ],
+        string="Type",
+        required=True,
+        default="expense",
+        help="Determines the section of the fiscal report this category appears in.",
+    )
+    description = fields.Text(
+        string="Description",
+        translate=True,
+        help="Optional long description for internal documentation purposes.",
+    )
+    active = fields.Boolean(
+        string="Active",
+        default=True,
+        help="Archived categories are excluded from new exports but remain on historical records.",
+    )
+    company_id = fields.Many2one(
+        comodel_name="res.company",
+        string="Company",
+        required=True,
+        default=lambda self: self.env.company,
+        help="Company to which this fiscal category belongs.",
+    )
+    account_ids = fields.Many2many(
+        comodel_name="account.account",
+        relation="fusion_fiscal_category_account_rel",
+        column1="category_id",
+        column2="account_id",
+        string="Accounts",
+        help="General-ledger accounts assigned to this fiscal category.",
+    )
+    account_count = fields.Integer(
+        string="# Accounts",
+        compute="_compute_account_count",
+        store=False,
+        help="Number of accounts linked to this category.",
+    )
+    parent_id = fields.Many2one(
+        comodel_name="fusion.fiscal.category",
+        string="Parent Category",
+        index=True,
+        ondelete="restrict",
+        help="Optional parent for hierarchical fiscal taxonomies.",
+    )
+    child_ids = fields.One2many(
+        comodel_name="fusion.fiscal.category",
+        inverse_name="parent_id",
+        string="Sub-categories",
+    )
+
+    # ------------------------------------------------------------------
+    # SQL constraints
+    # ------------------------------------------------------------------
+    _sql_constraints = [
+        (
+            "unique_code_per_company",
+            "UNIQUE(code, company_id)",
+            "The fiscal category code must be unique within each company.",
+        ),
+    ]
+
+    # ------------------------------------------------------------------
+    # Computed fields
+    # ------------------------------------------------------------------
+    @api.depends("account_ids")
+    def _compute_account_count(self):
+        """Count the number of accounts linked to each category."""
+        for record in self:
+            record.account_count = len(record.account_ids)
+
+    @api.depends("name", "code")
+    def _compute_display_name(self):
+        """Build a display name combining code and name for clarity."""
+        for record in self:
+            if record.code:
+                record.display_name = f"[{record.code}] {record.name}"
+            else:
+                record.display_name = record.name or ""
+
+    # ------------------------------------------------------------------
+    # Constraints
+    # ------------------------------------------------------------------
+    @api.constrains("parent_id")
+    def _check_parent_recursion(self):
+        """Prevent circular parent-child references."""
+        if not self._check_recursion():
+            raise ValidationError(
+                _("A fiscal category cannot be its own ancestor. "
+                  "Please choose a different parent.")
+            )
+
+    @api.constrains("account_ids", "company_id")
+    def _check_account_company(self):
+        """Ensure all linked accounts belong to the same company."""
+        for record in self:
+            foreign = record.account_ids.filtered(
+                lambda a: a.company_id != record.company_id
+            )
+            if foreign:
+                raise ValidationError(
+                    _("All linked accounts must belong to company '%(company)s'. "
+                      "The following accounts belong to a different company: %(accounts)s",
+                      company=record.company_id.name,
+                      accounts=", ".join(foreign.mapped("code")))
+                )