Refactor import and workflow services plus adapter seams

jarca_ledger_mcp/application/reconciliation_service.py

@@ -0,0 +1,94 @@
+from __future__ import annotations
+
+from .shared import *
+
+
+def _transaction_signed_amount(tx_type: str, amount: int) -> int:
+    if tx_type in {"income", "refund", "adjustment"}:
+        return int(amount)
+    if tx_type in {"expense", "transfer"}:
+        return -int(amount)
+    return 0
+
+
+def _account_balance_row(conn: sqlite3.Connection, account_id: str, baseline_at: str) -> dict[str, Any]:
+    date_cutoff = normalize_date(baseline_at[:10])
+    rows = conn.execute(
+        """SELECT type, amount, balance_after, transaction_date, transaction_datetime, created_at
+             FROM transactions
+            WHERE status='active' AND account_id=? AND transaction_date<=?
+            ORDER BY transaction_date ASC, transaction_datetime ASC, created_at ASC""",
+        (account_id, date_cutoff),
+    ).fetchall()
+    signed_total = sum(_transaction_signed_amount(row["type"], int(row["amount"] or 0)) for row in rows)
+    latest_balance_row = next((row for row in reversed(rows) if row["balance_after"] is not None), None)
+    if latest_balance_row is not None:
+        calculated_balance = int(latest_balance_row["balance_after"])
+        basis = "latest_transaction_balance_after"
+        basis_at = latest_balance_row["transaction_datetime"] or latest_balance_row["transaction_date"]
+    else:
+        calculated_balance = int(signed_total)
+        basis = "net_transaction_delta_without_opening_balance"
+        basis_at = baseline_at
+    return {
+        "calculated_balance": calculated_balance,
+        "calculation_basis": basis,
+        "calculation_basis_at": basis_at,
+        "transaction_count": len(rows),
+        "signed_transaction_total": int(signed_total),
+    }
+
+
+def get_balance_reconciliation_report(account_id: str = "", baseline_balance: int | None = None, baseline_at: str = "", source_note: str = "", memo: str = "", tolerance: int = BALANCE_RECONCILIATION_TOLERANCE_KRW, db_path: str | None = None) -> dict[str, Any]:
+    """Preview manual/partial-import account balance reconciliation without mutating transactions."""
+    try:
+        baseline_at_norm = normalize_snapshot_at(baseline_at.strip(), default_now=False) if baseline_at and baseline_at.strip() else None
+        tolerance_int = int(tolerance)
+        if tolerance_int < 0:
+            raise ValueError("tolerance must be non-negative")
+        baseline_balance_int = int(baseline_balance) if baseline_balance is not None else None
+    except Exception as e:
+        return fail("validation_error", str(e))
+    with db(db_path) as conn:
+        clauses = ["active=1"]
+        params: list[Any] = []
+        if account_id:
+            clauses.append("id=?")
+            params.append(account_id)
+        else:
+            placeholders = ",".join("?" for _ in RECONCILIATION_TARGET_STATUSES)
+            clauses.append(f"statement_status IN ({placeholders})")
+            params.extend(sorted(RECONCILIATION_TARGET_STATUSES))
+        accounts = conn.execute(f"SELECT * FROM accounts WHERE {' AND '.join(clauses)} ORDER BY name", params).fetchall()
+        items: list[dict[str, Any]] = []
+        for account in accounts:
+            effective_baseline = baseline_balance_int if baseline_balance_int is not None else account["last_balance"]
+            effective_at = baseline_at_norm or account["last_synced_at"] or now_iso()
+            calc = _account_balance_row(conn, account["id"], effective_at)
+            if effective_baseline is None:
+                difference = None
+                ratio = None
+                status = "BASELINE_REQUIRED"
+            else:
+                difference = int(effective_baseline) - int(calc["calculated_balance"])
+                ratio = abs(difference) / abs(int(effective_baseline)) if int(effective_baseline) else None
+                status = "OK" if abs(difference) <= tolerance_int else "REVIEW_NEEDED"
+            items.append({
+                "account_id": account["id"],
+                "account_name": account["name"],
+                "statement_status": account["statement_status"],
+                "is_reconciliation_target": account["statement_status"] in RECONCILIATION_TARGET_STATUSES,
+                "baseline_balance": effective_baseline,
+                "baseline_at": effective_at,
+                "calculated_balance": calc["calculated_balance"],
+                "difference": difference,
+                "tolerance": tolerance_int,
+                "reference_ratio_threshold": BALANCE_RECONCILIATION_REFERENCE_RATIO,
+                "difference_ratio": ratio,
+                "status": status,
+                "recommended_decisions": ["계좌이동", "실지출", "실수입", "투자이동", "분석제외", "확인필요"] if status == "REVIEW_NEEDED" else [],
+                "source_note": source_note,
+                "memo": memo,
+                **calc,
+            })
+    return ok(items=items, count=len(items), tolerance=tolerance_int, baseline_at=baseline_at_norm, routing="preview_only_manual_confirmation_required")