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