imp: cost: Generate totally balanced conversion postings for amounts …

…with costs.

Introduce --infer-equity option which will generate conversion postings.
--cost will override --infer-equity.

This means there will no longer be unbalanced transactions, but will be
offsetting conversion postings to balance things out. For example.

2000-01-01
  a   1 AAA @@ 2 BBB
  b  -2 BBB

When converting to cost, this is treated the same as before.
When used with --infer-equity, this is now treated as:

2000-01-01
  a                               1 AAA
  equity:conversion:AAA-BBB:AAA  -1 AAA
  equity:conversion:AAA-BBB:BBB   2 BBB
  b                              -2 BBB

The equity:conversion account name can be changed with an account
declaration of type `conversion`.

This also removes show_costs_ option in ReportOpts, replacing its
functionality with a richer cost_ option.

hledger-lib/Hledger/Data/Journal.hs

@@ -80,6 +80,7 @@ module Hledger.Data.Journal (
   journalLiabilityAccountQuery,
   journalEquityAccountQuery,
   journalCashAccountQuery,
+  journalConversionAccount,
   -- * Misc
   canonicalStyleFrom,
   nulljournal,
@@ -120,9 +121,10 @@ import Hledger.Utils
 import Hledger.Data.Types
 import Hledger.Data.AccountName
 import Hledger.Data.Amount
+import Hledger.Data.Posting
 import Hledger.Data.Transaction
 import Hledger.Data.TransactionModifier
-import Hledger.Data.Posting
+import Hledger.Data.Valuation
 import Hledger.Query
 
 
@@ -395,7 +397,8 @@ letterPairs _ = []
 -- queries for standard account types
 
 -- | Get a query for accounts of the specified types in this journal. 
--- Account types include Asset, Liability, Equity, Revenue, Expense, Cash.
+-- Account types include:
+-- Asset, Liability, Equity, Revenue, Expense, Cash, Conversion.
 -- For each type, if no accounts were declared with this type, the query 
 -- will instead match accounts with names matched by the case-insensitive 
 -- regular expression provided as a fallback.
@@ -506,6 +509,13 @@ journalProfitAndLossAccountQuery j = Or [journalRevenueAccountQuery j
                                         ,journalExpenseAccountQuery j
                                         ]
 
+-- | The 'AccountName' to use for automatically generated conversion postings.
+journalConversionAccount :: Journal -> AccountName
+journalConversionAccount =
+    headDef (T.pack "equity:conversion")
+    . M.findWithDefault [] Conversion
+    . jdeclaredaccounttypes
+
 -- Various kinds of filtering on journals. We do it differently depending
 -- on the command.
 
@@ -870,10 +880,11 @@ postingInferredmarketPrice p@Posting{pamount} =
 
 -- | Convert all this journal's amounts to cost using the transaction prices, if any.
 -- The journal's commodity styles are applied to the resulting amounts.
-journalToCost :: Journal -> Journal
-journalToCost j@Journal{jtxns=ts} = j{jtxns=map (transactionToCost styles) ts}
-    where
-      styles = journalCommodityStyles j
+journalToCost :: Costing -> Journal -> Journal
+journalToCost cost j@Journal{jtxns=ts} =
+    j{jtxns=map (transactionToCost (journalConversionAccount j) styles cost) ts}
+  where
+    styles = journalCommodityStyles j
 
 -- -- | Get this journal's unique, display-preference-canonicalised commodities, by symbol.
 -- journalCanonicalCommodities :: Journal -> M.Map String CommoditySymbol

hledger-lib/Hledger/Data/Posting.hs

@@ -81,7 +81,7 @@ import Data.Foldable (asum)
 import qualified Data.Map as M
 import Data.Maybe (fromMaybe, isJust)
 import Data.MemoUgly (memo)
-import Data.List (foldl')
+import Data.List (foldl', sort)
 import qualified Data.Set as S
 import Data.Text (Text)
 import qualified Data.Text as T
@@ -481,8 +481,32 @@ postingApplyValuation priceoracle styles periodlast today v p =
     postingTransformAmount (mixedAmountApplyValuation priceoracle styles periodlast today (postingDate p) v) p
 
 -- | Convert this posting's amount to cost, and apply the appropriate amount styles.
-postingToCost :: M.Map CommoditySymbol AmountStyle -> Posting -> Posting
-postingToCost styles = postingTransformAmount (styleMixedAmount styles . mixedAmountCost)
+postingToCost :: Text -> M.Map CommoditySymbol AmountStyle -> Costing -> Posting -> [Posting]
+postingToCost _          _      NoCost         p = [p]
+postingToCost _          styles Cost           p = [postingTransformAmount (styleMixedAmount styles . mixedAmountCost) p]
+postingToCost equityAcct styles ConversionCost p = postingStripPrices p : concatMap conversionPostings (amountsRaw $ pamount p)
+  where
+    conversionPostings amt = case aprice amt of
+        Nothing -> []
+        Just _  -> [ cp{ paccount = accountPrefix <> amtCommodity
+                       , pamount = mixedAmount . negate $ amountStripPrices amt
+                       }
+                   , cp{ paccount = accountPrefix <> costCommodity
+                       , pamount = styleMixedAmount styles $ mixedAmount cost
+                       }
+                   ]
+      where
+        cost = amountCost amt
+        amtCommodity  = commodity amt
+        costCommodity = commodity cost
+        cp = p{ pcomment = pcomment p `commentAddTag` ("generated-posting","")
+              , ptags = [("generated-posting", ""), ("_generated-posting", "")]
+              , pbalanceassertion = Nothing
+              , poriginal = Nothing
+              }
+        accountPrefix = mconcat [ equityAcct, ":", T.intercalate "-" $ sort [amtCommodity, costCommodity], ":"]
+        -- Take the commodity of an amount and collapse consecutive spaces to a single space
+        commodity = T.unwords . filter (not . T.null) . T.words . acommodity
 
 -- | Apply a transform function to this posting's amount.
 postingTransformAmount :: (MixedAmount -> MixedAmount) -> Posting -> Posting

hledger-lib/Hledger/Data/Transaction.hs

@@ -203,8 +203,8 @@ transactionApplyValuation priceoracle styles periodlast today v =
   transactionTransformPostings (postingApplyValuation priceoracle styles periodlast today v)
 
 -- | Convert this transaction's amounts to cost, and apply the appropriate amount styles.
-transactionToCost :: M.Map CommoditySymbol AmountStyle -> Transaction -> Transaction
-transactionToCost styles = transactionTransformPostings (postingToCost styles)
+transactionToCost :: Text -> M.Map CommoditySymbol AmountStyle -> Costing -> Transaction -> Transaction
+transactionToCost equityAcct styles cost t = t{tpostings=concatMap (postingToCost equityAcct styles cost) $ tpostings t}
 
 -- | Apply some account aliases to all posting account names in the transaction, as described by accountNameApplyAliases.
 -- This can fail due to a bad replacement pattern in a regular expression alias.

hledger-lib/Hledger/Data/Types.hs

@@ -151,6 +151,7 @@ data AccountType =
   | Revenue
   | Expense
   | Cash  -- ^ a subtype of Asset - liquid assets to show in cashflow report
+  | Conversion -- ^ a subtype of Equity - account in which to generate conversion postings for transaction prices
   deriving (Show,Eq,Ord,Generic)
 
 -- not worth the trouble, letters defined in accountdirectivep for now

hledger-lib/Hledger/Data/Valuation.hs

@@ -51,8 +51,8 @@ import Text.Printf (printf)
 ------------------------------------------------------------------------------
 -- Types
 
--- | Whether to convert amounts to cost.
-data Costing = Cost | NoCost
+-- | Whether to convert amounts to cost or create conversion postings.
+data Costing = Cost | ConversionCost | NoCost
   deriving (Show,Eq)
 
 -- | What kind of value conversion should be done on amounts ?
@@ -98,8 +98,8 @@ priceDirectiveToMarketPrice PriceDirective{..} =
 -- Converting things to value
 
 -- | Convert all component amounts to cost/selling price if requested, and style them.
-mixedAmountToCost :: Costing -> M.Map CommoditySymbol AmountStyle -> MixedAmount -> MixedAmount
-mixedAmountToCost cost styles = mapMixedAmount (amountToCost cost styles)
+mixedAmountToCost :: M.Map CommoditySymbol AmountStyle -> Costing -> MixedAmount -> MixedAmount
+mixedAmountToCost styles cost = mapMixedAmount (amountToCost styles cost)
 
 -- | Apply a specified valuation to this mixed amount, using the
 -- provided price oracle, commodity styles, and reference dates.
@@ -109,9 +109,10 @@ mixedAmountApplyValuation priceoracle styles periodlast today postingdate v =
   mapMixedAmount (amountApplyValuation priceoracle styles periodlast today postingdate v)
 
 -- | Convert an Amount to its cost if requested, and style it appropriately.
-amountToCost :: Costing -> M.Map CommoditySymbol AmountStyle -> Amount -> Amount
-amountToCost NoCost _      = id
-amountToCost Cost   styles = styleAmount styles . amountCost
+amountToCost :: M.Map CommoditySymbol AmountStyle -> Costing -> Amount -> Amount
+amountToCost styles Cost           = styleAmount styles . amountCost
+amountToCost _      ConversionCost = amountStripPrices
+amountToCost _      NoCost         = id
 
 -- | Apply a specified valuation to this amount, using the provided
 -- price oracle, and reference dates. Also fix up its display style

hledger-lib/Hledger/Read/JournalReader.hs

@@ -351,7 +351,7 @@ accountdirectivep = do
   -- XXX added in 1.11, deprecated in 1.13, remove in 1.14
   mtypecode :: Maybe Char <- lift $ optional $ try $ do
     skipNonNewlineSpaces1 -- at least one more space in addition to the one consumed by modifiedaccountp
-    choice $ map char "ALERX"
+    choice $ map char "ALERXV"
 
   -- maybe a comment, on this and/or following lines
   (cmt, tags) <- lift transactioncommentp
@@ -378,22 +378,24 @@ accountTypeTagName = "type"
 parseAccountTypeCode :: Text -> Either String AccountType
 parseAccountTypeCode s =
   case T.toLower s of
-    "asset"     -> Right Asset
-    "a"         -> Right Asset
-    "liability" -> Right Liability
-    "l"         -> Right Liability
-    "equity"    -> Right Equity
-    "e"         -> Right Equity
-    "revenue"   -> Right Revenue
-    "r"         -> Right Revenue
-    "expense"   -> Right Expense
-    "x"         -> Right Expense
-    "cash"      -> Right Cash
-    "c"         -> Right Cash
-    _           -> Left err
+    "asset"      -> Right Asset
+    "a"          -> Right Asset
+    "liability"  -> Right Liability
+    "l"          -> Right Liability
+    "equity"     -> Right Equity
+    "e"          -> Right Equity
+    "revenue"    -> Right Revenue
+    "r"          -> Right Revenue
+    "expense"    -> Right Expense
+    "x"          -> Right Expense
+    "cash"       -> Right Cash
+    "c"          -> Right Cash
+    "conversion" -> Right Conversion
+    "v"          -> Right Conversion
+    _            -> Left err
   where
     err = T.unpack $ "invalid account type code "<>s<>", should be one of " <>
-            T.intercalate ", " ["A","L","E","R","X","C","Asset","Liability","Equity","Revenue","Expense","Cash"]
+            T.intercalate ", " ["A","L","E","R","X","C","V","Asset","Liability","Equity","Revenue","Expense","Cash","Conversion"]
 
 -- Add an account declaration to the journal, auto-numbering it.
 addAccountDeclaration :: (AccountName,Text,[Tag]) -> JournalParser m ()

hledger-lib/Hledger/Reports/BalanceReport.hs

@@ -313,7 +313,7 @@ tests_BalanceReport = testGroup "BalanceReport" [
                 ,"  a:b          10h @ $50"
                 ,"  c:d                   "
                 ]) >>= either error' return
-         let j' = journalCanonicaliseAmounts $ journalToCost j -- enable cost basis adjustment
+         let j' = journalCanonicaliseAmounts $ journalToCost Cost j -- enable cost basis adjustment
          balanceReportAsText defreportopts (balanceReport defreportopts Any j') `is`
            ["                $500  a:b"
            ,"               $-500  c:d"

hledger-lib/Hledger/Reports/BudgetReport.hs

@@ -219,8 +219,8 @@ budgetReportAsText ropts@ReportOpts{..} budgetr = TB.toLazyText $
   where
     title = "Budget performance in " <> showDateSpan (periodicReportSpan budgetr)
            <> (case cost_ of
-                 Cost   -> ", converted to cost"
-                 NoCost -> "")
+                 Just Cost -> ", converted to cost"
+                 _         -> "")
            <> (case value_ of
                  Just (AtThen _mc)   -> ", valued at posting date"
                  Just (AtEnd _mc)    -> ", valued at period ends"
@@ -387,8 +387,8 @@ budgetReportAsTable
                Nothing
       where
         costedAmounts = case cost_ of
-            Cost   -> amounts . mixedAmountCost
-            NoCost -> amounts
+            Just Cost -> amounts . mixedAmountCost
+            _         -> amounts
 
     -- | Calculate the percentage of actual change to budget goal for a particular commodity
     percentage' :: Change -> BudgetGoal -> CommoditySymbol -> Maybe Percentage

hledger-lib/Hledger/Reports/EntriesReport.hs

@@ -36,7 +36,7 @@ type EntriesReportItem = Transaction
 entriesReport :: ReportSpec -> Journal -> EntriesReport
 entriesReport rspec@ReportSpec{_rsReportOpts=ropts} =
     sortBy (comparing $ transactionDateFn ropts) . jtxns
-    . journalApplyValuationFromOpts rspec{_rsReportOpts=ropts{show_costs_=True}}
+    . journalApplyValuationFromOpts (setDefaultCosting NoCost rspec)
     . filterJournalTransactions (_rsQuery rspec)
 
 tests_EntriesReport = testGroup "EntriesReport" [

hledger-lib/Hledger/Reports/MultiBalanceReport.hs

@@ -257,7 +257,7 @@ getPostings rspec@ReportSpec{_rsQuery=query, _rsReportOpts=ropts} j priceoracle
   where
     rspec' = rspec{_rsQuery=depthless, _rsReportOpts = ropts'}
     ropts' = if isJust (valuationAfterSum ropts)
-        then ropts{value_=Nothing, cost_=NoCost}  -- If we're valuing after the sum, don't do it now
+        then ropts{value_=Nothing, cost_=Just NoCost}  -- If we're valuing after the sum, don't do it now
         else ropts
 
     -- The user's query with no depth limit, and expanded to the report span
@@ -432,7 +432,7 @@ displayedAccounts ReportSpec{_rsQuery=query,_rsReportOpts=ropts} valuedaccts
         balance = maybeStripPrices . case accountlistmode_ ropts of
             ALTree | d == depth -> aibalance
             _                   -> aebalance
-          where maybeStripPrices = if show_costs_ ropts then id else mixedAmountStripPrices
+          where maybeStripPrices = if cost_ ropts == Just NoCost then id else mixedAmountStripPrices
 
     -- Accounts interesting because they are a fork for interesting subaccounts
     interestingParents = dbg5 "interestingParents" $ case accountlistmode_ ropts of