1 files changed, 151 insertions, 37 deletions

diff --git a/lib/account.ml b/lib/account.ml
index 988b55c..3a1aff0 100644
--- a/lib/account.ml
+++ b/lib/account.ml
@@ -4,45 +4,65 @@ open Prelude
     path that leads to a node in the hierarchy. *)
 module Type_hierarchy : sig
   type path
+  type polarity = Increase_on_debit | Increase_on_credit
 
   val children : path -> path list
   val sub : path -> string -> path option
   val super : path -> path option
   val equal_path : path -> path -> bool
   val is_prefix : path -> prefix:path -> bool
-  val root : path
+  val polarity : path -> polarity
   val asset : path
   val equity : path
   val expense : path
   val income : path
   val liability : path
 end = struct
+  type polarity = Increase_on_debit | Increase_on_credit
   type tree = { car : tree String.Map.t }
-  type path = Root | Sub of string * path
+  type trunk = { car : (polarity * tree) String.Map.t }
+  type path = Base of string | Sub of string * path
 
-  let canonical : tree =
-    let mk alist = { car = String.Map.of_alist_exn alist } in
-    mk
-      [
-        ( "Asset",
-          mk
-            [
-              ("Accounts_receivable", mk []);
-              ("Bank", mk [ ("Savings", mk []); ("Checking", mk []) ]);
-              ("Cash", mk []);
-              ("Mutual_fund", mk []);
-              ("Stock", mk []);
-            ] );
-        ("Equity", mk []);
-        ("Expense", mk []);
-        ("Income", mk []);
-        ("Liability", mk [ ("Accounts_payable", mk []); ("Credit", mk []) ]);
-      ]
+  let rec path_to_list ?(suffix = []) p =
+    match p with
+    | Base x -> x :: suffix
+    | Sub (x, p') -> path_to_list ~suffix:(x :: suffix) p'
 
-  let rec get_node : path -> tree option = function
-    | Root -> Some canonical
+  let canonical : trunk =
+    let mk alist : tree = { car = String.Map.of_alist_exn alist } in
+    {
+      car =
+        String.Map.of_alist_exn
+          [
+            ( "Asset",
+              ( Increase_on_debit,
+                mk
+                  [
+                    ("Accounts_receivable", mk []);
+                    ("Bank", mk [ ("Savings", mk []); ("Checking", mk []) ]);
+                    ("Cash", mk []);
+                    ("Mutual_fund", mk []);
+                    ("Stock", mk []);
+                  ] ) );
+            ("Equity", (Increase_on_credit, mk []));
+            ("Expense", (Increase_on_debit, mk []));
+            ("Income", (Increase_on_credit, mk []));
+            ( "Liability",
+              ( Increase_on_credit,
+                mk [ ("Accounts_payable", mk []); ("Credit", mk []) ] ) );
+          ];
+    }
+
+  (* In this module, only the following two function entertains the
+     option that the given path may not be valid (i.e., it does not
+     throw an exception for invalid paths). *)
+  let rec get_node : path -> tree option =
+    let open Option.Let_syntax in
+    function
+    | Base x ->
+        let%map _, t = Map.find canonical.car x in
+        t
     | Sub (t, p) ->
-        let open Option.Let_syntax in
         let%bind super = get_node p in
         Map.find super.car t
 
@@ -56,28 +76,33 @@ end = struct
     if Map.mem node.car name then Some (Sub (name, p)) else None
 
   let super : path -> path option = function
-    | Root -> None
+    | Base _ -> None
     | Sub (_, super) -> Some super
 
   let rec equal_path p1 p2 =
     match (p1, p2) with
-    | Root, Root -> true
+    | Base x1, Base x2 -> String.(x1 = x2)
     | Sub (x1, p1'), Sub (x2, p2') -> String.(x1 = x2) && equal_path p1' p2'
     | _, _ -> false
 
-  let rec is_prefix (p : path) ~(prefix : path) : bool =
-    match (prefix, p) with
-    | Root, Root | Root, Sub _ -> true
-    | Sub (x1, p'), Sub (x2, prefix') ->
-        String.(x1 = x2) && is_prefix p' ~prefix:prefix'
-    | _ -> false
+  let is_prefix (p : path) ~(prefix : path) : bool =
+    List.is_prefix (path_to_list p) ~prefix:(path_to_list prefix)
+      ~equal:String.equal
+
+  let rec polarity = function
+    | Base x ->
+        let pol, _ = Map.find_exn canonical.car x in
+        pol
+    | Sub (_, p') -> polarity p'
+
+  let assert_valid acc =
+    match get_node acc with None -> failwith "invalid base account" | _ -> acc
 
-  let root = Root
-  let asset = sub root "Asset" |> Option.value_exn
-  let equity = sub root "Equity" |> Option.value_exn
-  let expense = sub root "Expense" |> Option.value_exn
-  let income = sub root "Income" |> Option.value_exn
-  let liability = sub root "Liability" |> Option.value_exn
+  let asset = Base "Asset" |> assert_valid
+  let equity = Base "Equity" |> assert_valid
+  let expense = Base "Expense" |> assert_valid
+  let income = Base "Income" |> assert_valid
+  let liability = Base "Liability" |> assert_valid
 end
 
 module Type = struct
@@ -94,3 +119,92 @@ module Type = struct
   let is_strict_super a b =
     Type_hierarchy.is_prefix b ~prefix:a && not ([%equal: t] a b)
 end
+
+module Debit_credit = struct
+  type t = Debit | Credit [@@deriving string, sexp_of]
+
+  (*  let opposite = function Debit -> Credit | Credit -> Debit *)
+end
+
+module Money = struct
+  module Amount : sig
+    type t
+
+    val equal : t -> t -> bool
+    val compare : t -> t -> int
+    val of_bigint : Bigint.t -> t option
+    val to_bigint : t -> Bigint.t
+    val ( + ) : t -> t -> t
+    val ( = ) : t -> t -> bool
+    val sexp_of_t : t -> Sexp.t
+    val zero : t
+  end = struct
+    type t = Bigint.t [@@deriving sexp_of]
+
+    let equal = Bigint.equal
+    let compare = Bigint.compare
+    let of_bigint x = if Bigint.(zero <= x) then Some x else None
+    let to_bigint x = x
+    let ( + ) x y = Bigint.(x + y)
+    let ( = ) = equal
+    let zero = Bigint.zero
+  end
+
+  module Diff : sig
+    type t
+
+    val equal : t -> t -> bool
+    val compare : t -> t -> int
+    val of_bigint : Bigint.t -> t
+    val to_bigint : t -> Bigint.t
+    val ( + ) : t -> t -> t
+    val ( +% ) : t -> Amount.t -> t
+    val ( - ) : t -> t -> t
+    val ( -% ) : t -> Amount.t -> t
+    val ( = ) : t -> t -> bool
+    val neg : t -> t
+    val ( ~$ ) : int -> t
+    val sexp_of_t : t -> Sexp.t
+
+    val of_amount :
+      Amount.t -> Debit_credit.t -> on_debit:[ `Incr | `Decr ] -> t
+  end = struct
+    type t = Bigint.t [@@deriving sexp_of]
+
+    let equal = Bigint.equal
+    let compare = Bigint.compare
+    let of_bigint x = x
+    let to_bigint x = x
+    let ( + ) x y = Bigint.(x + y)
+    let ( +% ) x y = x + of_bigint (Amount.to_bigint y)
+    let ( - ) x y = Bigint.(x - y)
+    let ( -% ) x y = x - of_bigint (Amount.to_bigint y)
+    let ( = ) = equal
+    let neg = Bigint.neg
+    let ( ~$ ) = Fn.compose of_bigint Bigint.of_int
+
+    let of_amount x (dc : Debit_credit.t) ~on_debit =
+      match (dc, on_debit) with
+      | Debit, `Incr -> of_bigint (Amount.to_bigint x)
+      | Credit, `Incr -> neg (of_bigint (Amount.to_bigint x))
+      | Debit, `Decr -> neg (of_bigint (Amount.to_bigint x))
+      | Credit, `Decr -> of_bigint (Amount.to_bigint x)
+  end
+end
+
+module Commodity_id = struct
+  type t = string [@@deriving equal, compare, sexp]
+
+  module Map = Map.Make (struct
+    type nonrec t = t [@@deriving equal, compare, sexp]
+  end)
+end
+
+module Account = struct
+  type t = Type.t * node
+
+  and node =
+    (* Balance in some commodity *)
+    | Leaf of Commodity_id.t * Money.Diff.t
+    | Subtree of node String.Map.t
+end