Feature/cash flow report

dbt_project.yml

@@ -13,8 +13,31 @@ models:
     netsuite2:
       intermediate:
         +materialized: ephemeral
+        # int_netsuite2__cash_flow_classifications:
+        #   +materialized: table
 
 vars:
+  cash_flow_defaults:
+    operations:
+      - condition: "lower(account_type_id) = 'acctrec'"
+        subcategory: "cash_from_customers"
+      - condition: "lower(account_type_id) = 'acctpay'"
+        subcategory: "cash_to_suppliers"
+      - condition: "lower(account_type_id) in ('expense', 'othcurrliab')"
+        subcategory: "cash_for_expenses"
+      - condition: "lower(account_name) like '%good%will%'"
+        exclude: true
+
+    investment:
+      - condition: "lower(account_type_id) in ('fixedasset', 'othasset', 'deferexpense')"
+        subcategory: "cash_spent_on_assets"
+      - condition: "lower(account_type_id) = 'unbilledrec'"
+        subcategory: "cash_spent_on_investments"
+
+    finance:
+      - condition: "lower(account_type_id) in ('equity', 'longtermliab')"
+        subcategory: "cash_from_financing"
+
   netsuite:
     ## Netsuite staging models
     netsuite_accounting_books: "{{ ref('stg_netsuite__accounting_books') }}"

integration_tests/dbt_project.yml

@@ -11,7 +11,7 @@ vars:
   netsuite_schema: netsuite_integration_tests_8
   netsuite_data_model_override: netsuite
 
-  # Enable below when generating docs
+  ## Enable below when generating docs
   # netsuite2__multibook_accounting_enabled: true
   # netsuite2__using_to_subsidiary: true
 

models/netsuite2/intermediate/int_netsuite2__cash_flow_classifications.sql

@@ -0,0 +1,49 @@
+{{ config(
+  enabled = var('netsuite_data_model', 'netsuite') == var('netsuite_data_model_override', 'netsuite2')
+) }}
+
+-- load the dictionary with the classification filters
+{% set classifications = var('cash_flow_classifications', var('cash_flow_defaults', {})) %}
+
+with transaction_details as (
+  select *
+  from {{ ref('netsuite2__transaction_details') }}
+), 
+
+transaction_classifications as (
+    select
+        *,
+        -- iterate through the categories and filters in classifications
+        case
+          {% for category, filters in classifications.items() %}
+            {% for filter in filters %}
+              when {{ filter.condition }}
+              {% if filter.exclude is defined and filter.exclude %}
+                then null
+              {% else %}
+                then '{{ category }}_transactions'
+              {% endif %}
+            {% endfor %}
+          {% endfor %}
+          else null
+          end as cash_flow_category,
+
+        case
+          {% for category, filters in classifications.items() %}
+            {% for filter in filters %}
+              when {{ filter.condition }}
+              {% if filter.subcategory is defined  %}
+                then '{{ filter.subcategory }}'
+              {% else %}
+                then null
+              {% endif %}
+            {% endfor %}
+          {% endfor %}
+          else null
+          end as cash_flow_subcategory
+    from transaction_details
+)
+
+select *
+from transaction_classifications
+where cash_flow_category is not null

models/netsuite2/netsuite2__balance_sheet.sql

@@ -317,4 +317,4 @@ balance_sheet as (
 )
 
 select *
-from surrogate_key
+from surrogate_key

models/netsuite2/netsuite2__cash_flow.sql

@@ -0,0 +1,113 @@
+{{ config(
+    enabled = var('netsuite_data_model', 'netsuite') == var('netsuite_data_model_override', 'netsuite2')
+) }}
+
+{%- set multibook_enabled = var('netsuite2__multibook_accounting_enabled', false) -%}
+{%- set multibook_cols = ['accounting_book_id', 'accounting_book_name'] -%}
+
+{%- set to_subsidiary_enabled = (var('netsuite2__using_to_subsidiary', false) and var('netsuite2__using_exchange_rate', true)) -%}
+{%- set to_subsidiary_cols = ['to_subsidiary_id', 'to_subsidiary_name', 'to_subsidiary_currency_symbol'] -%}
+
+{%- set base_cols_list = ['subsidiary_id', 'subsidiary_name'] -%}
+{%- do base_cols_list.extend(multibook_cols) if multibook_enabled -%}
+{%- do base_cols_list.extend(to_subsidiary_cols) if to_subsidiary_enabled -%}
+{%- set base_cols_sql = base_cols_list | join(', ') -%}
+
+{%- set categories = var('cash_flow_classifications', var('cash_flow_defaults', {})).keys() -%}
+
+with cash_flow_classifications as (
+    select *
+    from {{ ref('int_netsuite2__cash_flow_classifications') }}
+),
+
+aggregated_by_category as (
+    select
+        {{ base_cols_sql }},
+        accounting_period_ending,
+        cash_flow_category,
+        sum(transaction_amount) as cash_net_period
+    from cash_flow_classifications
+    {{ dbt_utils.group_by(base_cols_list | length + 2) }}
+),
+
+pivoted_cash_flow as (
+    select
+        {{ base_cols_sql }},
+        accounting_period_ending,
+
+
+        {%- for category in categories %}
+            sum(
+                case when cash_flow_category = '{{ category }}_transactions'
+                then cash_net_period
+                else 0 end) 
+            as {{ category }}_cash_flow {{ ',' if not loop.last }}
+        {%- endfor %}
+
+    from aggregated_by_category
+    {{ dbt_utils.group_by(base_cols_list | length + 1) }}
+),
+
+total_cash as (
+    select
+        *,
+        {%- for category in categories %}
+            {{ category }}_cash_flow {{ '+' if not loop.last }}
+        {%- endfor %}
+        as net_cash_flow
+    from pivoted_cash_flow
+),
+
+with_beginning_cash as (
+    select
+        *,
+        lag(net_cash_flow) over (
+            partition by {{ base_cols_sql }}
+            order by accounting_period_ending
+        ) as beginning_cash
+    from total_cash
+),
+
+income_statement as (
+    select *
+    from {{ ref('netsuite2__income_statement') }}
+),
+
+income_statement_classifications as (
+    select
+        {{ base_cols_sql }},
+        accounting_period_ending,
+        sum(case when lower(account_category) in ('income', 'expense') then transaction_amount else 0 end) as net_income,
+        sum(case when lower(account_name) like '%depreciation%' or lower(account_name) like '%amortization%' then transaction_amount else 0 end) as non_cash_expenses
+    from income_statement
+    {{ dbt_utils.group_by(base_cols_list | length + 1) }}
+),
+
+final as (
+    select
+        with_beginning_cash.accounting_period_ending,
+        {% for col in base_cols_list %}
+            with_beginning_cash.{{ col }},
+        {% endfor %}
+
+        {%- for category in categories %}
+            with_beginning_cash.{{ category }}_cash_flow ,
+        {%- endfor %}
+
+        with_beginning_cash.net_cash_flow,
+        with_beginning_cash.beginning_cash,
+        coalesce(with_beginning_cash.beginning_cash, 0) + with_beginning_cash.net_cash_flow as ending_cash,
+        income_statement_classifications.net_income,
+        income_statement_classifications.non_cash_expenses
+    from with_beginning_cash
+    left join income_statement_classifications
+        on with_beginning_cash.accounting_period_ending = income_statement_classifications.accounting_period_ending
+        and {% for col in base_cols_list %}
+            with_beginning_cash.{{ col }} = income_statement_classifications.{{ col }}
+            {% if not loop.last %} and {% endif %}
+        {% endfor %}
+)
+
+select *
+from final
+order by accounting_period_ending

models/netsuite2/netsuite2__income_statement.sql

@@ -203,4 +203,4 @@ surrogate_key as (
 )
 
 select *
-from surrogate_key
+from surrogate_key

models/netsuite2/netsuite2__transaction_details.sql

@@ -344,4 +344,4 @@ surrogate_key as (
 )
 
 select *
-from surrogate_key
+from surrogate_key