TbrCalculationService.php 22 KB

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  1. <?php
  2. namespace App\Services;
  3. use App\Models\FranchiseeAccountReceive;
  4. use App\Models\FranchiseeAccountReceiveDetail;
  5. use App\Models\FranchiseeContract;
  6. use App\Models\InhabitantClassification;
  7. use App\Models\Tbr;
  8. use App\Models\TbrCalculation;
  9. use App\Models\UnitFinancial;
  10. use Carbon\Carbon;
  11. use Illuminate\Pagination\LengthAwarePaginator;
  12. use Illuminate\Support\Facades\Auth;
  13. use Illuminate\Support\Facades\DB;
  14. use Illuminate\Validation\ValidationException;
  15. class TbrCalculationService
  16. {
  17. private const ROYALTIES_REVENUE_RATE = 0.08;
  18. private const FNM_REVENUE_RATE = 0.02;
  19. private const FNM_BRACKET_PERCENTAGE = 0.20;
  20. private const MAINTENANCE_RATE = 0.30;
  21. private const EXEMPT_THRESHOLD_MONTH = 3;
  22. public function paginate(int $perPage = 15): LengthAwarePaginator
  23. {
  24. return TbrCalculation::with(['unit', 'user'])
  25. ->orderBy('created_at', 'desc')
  26. ->paginate($perPage);
  27. }
  28. public function listAll(int $limit = 100): \Illuminate\Database\Eloquent\Collection
  29. {
  30. return TbrCalculation::with(['unit', 'user'])
  31. ->orderBy('created_at', 'desc')
  32. ->limit($limit)
  33. ->get();
  34. }
  35. public function findById(int $id): ?TbrCalculation
  36. {
  37. return TbrCalculation::with([
  38. 'unit',
  39. 'user',
  40. 'royaltiesBracket',
  41. ])->find($id);
  42. }
  43. public function preview(array $data): array
  44. {
  45. $contract = $this->resolveContract($data['unit_id']);
  46. return $this->buildPreview($contract, (int) $data['reference_year'], (int) $data['reference_month'], (float) ($data['revenue_value'] ?? 0));
  47. }
  48. public function previewBatch(int $referenceYear, int $referenceMonth): array
  49. {
  50. $contracts = $this->loadActiveContracts($referenceYear, $referenceMonth);
  51. return $contracts->map(function (FranchiseeContract $contract) use ($referenceYear, $referenceMonth) {
  52. try {
  53. return $this->buildPreview($contract, $referenceYear, $referenceMonth, 0);
  54. } catch (ValidationException $e) {
  55. return [
  56. 'unit_id' => $contract->unit_id,
  57. 'unit_name' => $contract->unit?->fantasy_name,
  58. 'error' => collect($e->errors())->flatten()->first(),
  59. ];
  60. }
  61. })->values()->toArray();
  62. }
  63. public function calculate(array $data): TbrCalculation
  64. {
  65. return DB::transaction(function () use ($data) {
  66. $contract = $this->resolveContract($data['unit_id']);
  67. $payload = $this->buildPreview($contract, (int) $data['reference_year'], (int) $data['reference_month'], (float) ($data['revenue_value'] ?? 0));
  68. return $this->persistCalculation($payload);
  69. });
  70. }
  71. public function generateReceivable(int $calculationId): FranchiseeAccountReceive
  72. {
  73. return DB::transaction(function () use ($calculationId) {
  74. $calculation = TbrCalculation::lockForUpdate()->findOrFail($calculationId);
  75. if ($calculation->receivable_generated) {
  76. throw ValidationException::withMessages([
  77. 'tbr_calculation_id' => 'Já existe um título gerado para este cálculo.',
  78. ]);
  79. }
  80. $duplicate = TbrCalculation::where('unit_id', $calculation->unit_id)
  81. ->where('contract_month_reference', $calculation->contract_month_reference)
  82. ->where('receivable_generated', true)
  83. ->where('id', '!=', $calculation->id)
  84. ->exists();
  85. if ($duplicate) {
  86. throw ValidationException::withMessages([
  87. 'tbr_calculation_id' => 'Já existe um título gerado para esta unidade no mês de contrato '
  88. . $calculation->contract_month_reference . '.',
  89. ]);
  90. }
  91. $contract = FranchiseeContract::where('unit_id', $calculation->unit_id)
  92. ->orderByDesc('start_date')
  93. ->first();
  94. return $this->buildReceivable($calculation, $contract);
  95. });
  96. }
  97. public function generateBatch(int $referenceYear, int $referenceMonth, ?array $unitIds = null): array
  98. {
  99. $contracts = $this->loadActiveContracts($referenceYear, $referenceMonth);
  100. if ($unitIds !== null) {
  101. $contracts = $contracts->filter(fn ($c) => in_array($c->unit_id, $unitIds, true))->values();
  102. }
  103. $generated = [];
  104. $skipped = [];
  105. $errors = [];
  106. foreach ($contracts as $contract) {
  107. try {
  108. DB::transaction(function () use ($contract, $referenceYear, $referenceMonth, &$generated, &$skipped) {
  109. $payload = $this->buildPreview($contract, $referenceYear, $referenceMonth, 0);
  110. if ($payload['receivable_already_generated']) {
  111. $skipped[] = [
  112. 'unit_id' => $contract->unit_id,
  113. 'unit_name' => $payload['unit_name'],
  114. 'reason' => 'Já gerado para este mês de contrato.',
  115. ];
  116. return;
  117. }
  118. $calculation = $this->persistCalculation($payload);
  119. $receive = $this->buildReceivable($calculation, $contract);
  120. $generated[] = [
  121. 'unit_id' => $contract->unit_id,
  122. 'unit_name' => $payload['unit_name'],
  123. 'tbr_calculation_id' => $calculation->id,
  124. 'receivable_id' => $receive->id,
  125. 'total' => $payload['final_value'],
  126. ];
  127. });
  128. } catch (ValidationException $e) {
  129. $errors[] = [
  130. 'unit_id' => $contract->unit_id,
  131. 'unit_name' => $contract->unit?->fantasy_name,
  132. 'reason' => collect($e->errors())->flatten()->first(),
  133. ];
  134. } catch (\Throwable $e) {
  135. $errors[] = [
  136. 'unit_id' => $contract->unit_id,
  137. 'unit_name' => $contract->unit?->fantasy_name,
  138. 'reason' => $e->getMessage(),
  139. ];
  140. }
  141. }
  142. return [
  143. 'generated_count' => count($generated),
  144. 'skipped_count' => count($skipped),
  145. 'error_count' => count($errors),
  146. 'generated' => $generated,
  147. 'skipped' => $skipped,
  148. 'errors' => $errors,
  149. ];
  150. }
  151. private function loadActiveContracts(int $referenceYear, int $referenceMonth): \Illuminate\Support\Collection
  152. {
  153. $referenceLastDay = Carbon::createFromDate($referenceYear, $referenceMonth, 1)->endOfMonth()->toDateString();
  154. $referenceFirstDay = Carbon::createFromDate($referenceYear, $referenceMonth, 1)->startOfMonth()->toDateString();
  155. return FranchiseeContract::with(['unit', 'municipalitySize'])
  156. ->whereNotNull('start_date')
  157. ->whereNotNull('municipality_size_id')
  158. ->where('start_date', '<=', $referenceLastDay)
  159. ->where(function ($q) use ($referenceFirstDay) {
  160. $q->whereNull('end_date')->orWhere('end_date', '>=', $referenceFirstDay);
  161. })
  162. ->orderByDesc('start_date')
  163. ->orderByDesc('id')
  164. ->get()
  165. ->unique('unit_id')
  166. ->values();
  167. }
  168. private function resolveContract(int $unitId): FranchiseeContract
  169. {
  170. $contract = FranchiseeContract::with(['unit', 'municipalitySize'])
  171. ->where('unit_id', $unitId)
  172. ->whereNotNull('start_date')
  173. ->orderByDesc('start_date')
  174. ->orderByDesc('id')
  175. ->first();
  176. if (!$contract) {
  177. throw ValidationException::withMessages([
  178. 'unit_id' => 'Unidade não possui contrato cadastrado.',
  179. ]);
  180. }
  181. if (!$contract->municipality_size_id) {
  182. throw ValidationException::withMessages([
  183. 'unit_id' => 'O contrato da unidade não tem a faixa de habitantes definida. Edite o contrato para informá-la.',
  184. ]);
  185. }
  186. return $contract;
  187. }
  188. private function buildPreview(FranchiseeContract $contract, int $referenceYear, int $referenceMonth, float $revenueValue): array
  189. {
  190. $tbrValue = (float) ($contract->tbr_fixed_value ?? 0);
  191. if ($tbrValue <= 0) {
  192. $tbrValue = (float) (Tbr::where('year', $referenceYear)->orderByDesc('id')->value('tbr_value') ?? 0);
  193. }
  194. if ($tbrValue <= 0) {
  195. throw ValidationException::withMessages([
  196. 'unit_id' => 'TBR não definida para o contrato nem para o ano de referência.',
  197. ]);
  198. }
  199. $contractMonth = $this->resolveContractMonth($contract->start_date, $referenceYear, $referenceMonth);
  200. $municipalitySizeId = (int) $contract->municipality_size_id;
  201. // Flags de cobrança da unidade (sem registro financeiro => cobra, padrão).
  202. $financial = UnitFinancial::where('unit_id', $contract->unit_id)->first();
  203. $chargeRoi = $financial ? (bool) $financial->charge_roi : true;
  204. $chargeFnm = $financial ? (bool) $financial->charge_fnm : true;
  205. // Royalties só busca a faixa quando há cobrança; desligado não exige faixa.
  206. $royaltiesBracket = $chargeRoi
  207. ? $this->findRoyaltiesBracket($municipalitySizeId, $contractMonth)
  208. : null;
  209. $royaltiesBracketPercentage = $royaltiesBracket ? (float) $royaltiesBracket->tbr_percentage : 0.0;
  210. $fnmPercentage = $chargeFnm ? $this->resolveFnmPercentage($contractMonth) : 0.0;
  211. $maintenancePercentage = self::MAINTENANCE_RATE;
  212. $royaltiesBracketValue = round($royaltiesBracketPercentage * $tbrValue, 2);
  213. $fnmBracketValue = round($fnmPercentage * $tbrValue, 2);
  214. $maintenanceBracketValue = round($maintenancePercentage * $tbrValue, 2);
  215. [$royaltiesEffectiveValue, $royaltiesEffectivePercentage, $royaltiesAppliedCriteria,
  216. $fnmEffectiveValue, $fnmEffectivePercentage] = $this->resolveEffectiveValues(
  217. $contractMonth,
  218. $revenueValue,
  219. $royaltiesBracketPercentage,
  220. $royaltiesBracketValue,
  221. $fnmPercentage,
  222. $fnmBracketValue,
  223. );
  224. // Cobrança desligada: zera o respectivo componente (fora do total).
  225. if (!$chargeRoi) {
  226. $royaltiesEffectiveValue = 0.0;
  227. $royaltiesEffectivePercentage = 0.0;
  228. $royaltiesAppliedCriteria = 'nao_cobrado';
  229. }
  230. if (!$chargeFnm) {
  231. $fnmEffectiveValue = 0.0;
  232. $fnmEffectivePercentage = 0.0;
  233. }
  234. $maintenanceEffectiveValue = $maintenanceBracketValue;
  235. $maintenanceEffectivePercentage = $maintenancePercentage;
  236. $bracketSubtotal = round($royaltiesBracketValue + $fnmBracketValue + $maintenanceBracketValue, 2);
  237. $subtotal = round($royaltiesEffectiveValue + $fnmEffectiveValue + $maintenanceEffectiveValue, 2);
  238. return [
  239. 'unit_id' => $contract->unit_id,
  240. 'unit_name' => $contract->unit?->fantasy_name,
  241. 'contract_id' => $contract->id,
  242. 'reference_year' => $referenceYear,
  243. 'reference_month' => $referenceMonth,
  244. 'contract_month_reference' => $contractMonth,
  245. 'revenue_value' => $revenueValue,
  246. 'tbr_value' => $tbrValue,
  247. 'municipality_size_id' => $municipalitySizeId,
  248. 'municipality_size_name' => $contract->municipalitySize?->description,
  249. 'royalties_bracket_id' => $royaltiesBracket?->id,
  250. 'royalties_bracket_percentage' => $royaltiesBracketPercentage,
  251. 'royalties_bracket_value' => $royaltiesBracketValue,
  252. 'fnm_bracket_percentage' => $fnmPercentage,
  253. 'fnm_bracket_value' => $fnmBracketValue,
  254. 'maintenance_bracket_percentage' => $maintenancePercentage,
  255. 'maintenance_bracket_value' => $maintenanceBracketValue,
  256. 'royalties_effective_percentage' => $royaltiesEffectivePercentage,
  257. 'royalties_effective_value' => $royaltiesEffectiveValue,
  258. 'fnm_effective_percentage' => $fnmEffectivePercentage,
  259. 'fnm_effective_value' => $fnmEffectiveValue,
  260. 'maintenance_effective_percentage' => $maintenanceEffectivePercentage,
  261. 'maintenance_effective_value' => $maintenanceEffectiveValue,
  262. 'bracket_subtotal' => $bracketSubtotal,
  263. 'subtotal' => $subtotal,
  264. 'final_value' => $subtotal,
  265. 'royalties_applied_criteria' => $royaltiesAppliedCriteria,
  266. 'receivable_already_generated' => $this->existingReceivable($contract->unit_id, $contractMonth),
  267. ];
  268. }
  269. private function persistCalculation(array $payload): TbrCalculation
  270. {
  271. return TbrCalculation::create([
  272. 'unit_id' => $payload['unit_id'],
  273. 'reference_year' => $payload['reference_year'],
  274. 'reference_month' => $payload['reference_month'],
  275. 'revenue_value' => $payload['revenue_value'],
  276. 'contract_month_reference' => $payload['contract_month_reference'],
  277. 'tbr_value' => $payload['tbr_value'],
  278. 'royalties_bracket_id' => $payload['royalties_bracket_id'],
  279. 'royalties_bracket_percentage' => $payload['royalties_bracket_percentage'],
  280. 'royalties_bracket_value' => $payload['royalties_bracket_value'],
  281. 'fnm_bracket_percentage' => $payload['fnm_bracket_percentage'],
  282. 'fnm_bracket_value' => $payload['fnm_bracket_value'],
  283. 'maintenance_bracket_percentage' => $payload['maintenance_bracket_percentage'],
  284. 'maintenance_bracket_value' => $payload['maintenance_bracket_value'],
  285. 'royalties_effective_percentage' => $payload['royalties_effective_percentage'],
  286. 'royalties_effective_value' => $payload['royalties_effective_value'],
  287. 'fnm_effective_percentage' => $payload['fnm_effective_percentage'],
  288. 'fnm_effective_value' => $payload['fnm_effective_value'],
  289. 'maintenance_effective_percentage' => $payload['maintenance_effective_percentage'],
  290. 'maintenance_effective_value' => $payload['maintenance_effective_value'],
  291. 'bracket_subtotal' => $payload['bracket_subtotal'],
  292. 'subtotal' => $payload['subtotal'],
  293. 'final_value' => $payload['final_value'],
  294. 'user_id' => Auth::id(),
  295. 'royalties_applied_criteria' => $payload['royalties_applied_criteria'],
  296. 'receivable_generated' => false,
  297. ]);
  298. }
  299. private function buildReceivable(TbrCalculation $calculation, ?FranchiseeContract $contract): FranchiseeAccountReceive
  300. {
  301. // Mês de competência = o que a pessoa escolheu ao gerar (não a data de geração).
  302. $referenceDate = $calculation->reference_year && $calculation->reference_month
  303. ? Carbon::create($calculation->reference_year, $calculation->reference_month, 1)
  304. : Carbon::parse($calculation->created_at);
  305. $referenceLabel = $referenceDate->format('m/Y');
  306. $dueDate = $this->resolveDueDate($contract, $referenceDate);
  307. $receive = FranchiseeAccountReceive::create([
  308. 'unit_id' => $calculation->unit_id,
  309. 'tbr_calculation_id' => $calculation->id,
  310. 'order' => $calculation->contract_month_reference,
  311. 'history' => 'Royalties / FNM / Manutenção — ' . $referenceLabel,
  312. 'value' => $calculation->final_value,
  313. 'paid_value' => 0,
  314. 'due_date' => $dueDate,
  315. 'discount' => 0,
  316. 'fees' => 0,
  317. 'obs' => null,
  318. 'asaas_id' => null,
  319. 'status' => 'pending',
  320. ]);
  321. FranchiseeAccountReceiveDetail::create([
  322. 'franchisee_account_receive_id' => $receive->id,
  323. 'value' => $calculation->royalties_effective_value,
  324. 'history' => 'Royalties ' . $referenceLabel,
  325. ]);
  326. FranchiseeAccountReceiveDetail::create([
  327. 'franchisee_account_receive_id' => $receive->id,
  328. 'value' => $calculation->fnm_effective_value,
  329. 'history' => 'FNM ' . $referenceLabel,
  330. ]);
  331. FranchiseeAccountReceiveDetail::create([
  332. 'franchisee_account_receive_id' => $receive->id,
  333. 'value' => $calculation->maintenance_effective_value,
  334. 'history' => 'Taxa Manutenção ' . $referenceLabel,
  335. ]);
  336. $calculation->update(['receivable_generated' => true]);
  337. // Espelho na unidade: o TBR que a matriz cobra vira uma Conta a Pagar da
  338. // franquia (ciclo próprio, com ou sem Asaas). A dívida é registrada sempre.
  339. \App\Models\UnitAccountPayable::create([
  340. 'unit_id' => $receive->unit_id,
  341. 'franchisee_account_receive_id' => $receive->id,
  342. 'origin' => \App\Models\UnitAccountPayable::ORIGIN_TBR,
  343. 'history' => $receive->history,
  344. 'value' => $receive->value,
  345. 'paid_value' => 0,
  346. 'discount' => 0,
  347. 'fine' => 0,
  348. 'due_date' => $receive->due_date,
  349. 'status' => 'pending',
  350. ]);
  351. \App\Jobs\SyncFranchiseeChargeJob::dispatch($receive);
  352. return $receive->load('details');
  353. }
  354. private function resolveEffectiveValues(
  355. int $contractMonth,
  356. float $revenueValue,
  357. float $royaltiesBracketPercentage,
  358. float $royaltiesBracketValue,
  359. float $fnmBracketPercentage,
  360. float $fnmBracketValue,
  361. ): array {
  362. if ($contractMonth <= self::EXEMPT_THRESHOLD_MONTH) {
  363. return [0.0, 0.0, 'tbr_fixo', 0.0, 0.0];
  364. }
  365. $royaltiesFromRevenue = round(self::ROYALTIES_REVENUE_RATE * $revenueValue, 2);
  366. $fnmFromRevenue = round(self::FNM_REVENUE_RATE * $revenueValue, 2);
  367. if ($royaltiesBracketValue >= $royaltiesFromRevenue) {
  368. $royaltiesEffectiveValue = $royaltiesBracketValue;
  369. $royaltiesEffectivePercentage = $royaltiesBracketPercentage;
  370. $royaltiesAppliedCriteria = 'tbr_fixo';
  371. } else {
  372. $royaltiesEffectiveValue = $royaltiesFromRevenue;
  373. $royaltiesEffectivePercentage = self::ROYALTIES_REVENUE_RATE;
  374. $royaltiesAppliedCriteria = 'percentual_faturamento';
  375. }
  376. if ($fnmBracketValue >= $fnmFromRevenue) {
  377. $fnmEffectiveValue = $fnmBracketValue;
  378. $fnmEffectivePercentage = $fnmBracketPercentage;
  379. } else {
  380. $fnmEffectiveValue = $fnmFromRevenue;
  381. $fnmEffectivePercentage = self::FNM_REVENUE_RATE;
  382. }
  383. return [$royaltiesEffectiveValue, $royaltiesEffectivePercentage, $royaltiesAppliedCriteria, $fnmEffectiveValue, $fnmEffectivePercentage];
  384. }
  385. private function resolveContractMonth(?Carbon $startDate, int $year, int $month): int
  386. {
  387. if (!$startDate) {
  388. return 1;
  389. }
  390. $start = $startDate->copy()->startOfMonth();
  391. $reference = Carbon::createFromDate($year, $month, 1)->startOfMonth();
  392. $diff = (int) $start->diffInMonths($reference);
  393. return max(1, $diff + 1);
  394. }
  395. private function findRoyaltiesBracket(int $municipalitySizeId, int $contractMonth): InhabitantClassification
  396. {
  397. $bracket = InhabitantClassification::where('municipality_size_id', $municipalitySizeId)
  398. ->where('is_renewal', false)
  399. ->where('start', '<=', $contractMonth)
  400. ->where(function ($q) use ($contractMonth) {
  401. $q->whereNull('end')->orWhere('end', '>=', $contractMonth);
  402. })
  403. ->orderBy('start')
  404. ->first();
  405. if (!$bracket) {
  406. throw ValidationException::withMessages([
  407. 'municipality_size_id' => 'Não foi encontrada faixa de royalties para o porte e mês de contrato informados.',
  408. ]);
  409. }
  410. return $bracket;
  411. }
  412. private function resolveFnmPercentage(int $contractMonth): float
  413. {
  414. return $contractMonth <= self::EXEMPT_THRESHOLD_MONTH ? 0.0 : self::FNM_BRACKET_PERCENTAGE;
  415. }
  416. private function resolveDueDate(?FranchiseeContract $contract, Carbon $referenceDate): Carbon
  417. {
  418. $dueDay = (int) ($contract?->invoice_due_date ?? 10);
  419. $dueDay = max(1, min(28, $dueDay));
  420. return $referenceDate->copy()->addMonthNoOverflow()->day($dueDay);
  421. }
  422. private function existingReceivable(int $unitId, int $contractMonth): bool
  423. {
  424. return TbrCalculation::where('unit_id', $unitId)
  425. ->where('contract_month_reference', $contractMonth)
  426. ->where('receivable_generated', true)
  427. ->exists();
  428. }
  429. }