TbrCalculationService.php 21 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. $royaltiesBracket = $this->findRoyaltiesBracket($municipalitySizeId, $contractMonth);
  202. $fnmPercentage = $this->resolveFnmPercentage($contractMonth);
  203. $maintenancePercentage = self::MAINTENANCE_RATE;
  204. $royaltiesBracketValue = round((float) $royaltiesBracket->tbr_percentage * $tbrValue, 2);
  205. $fnmBracketValue = round($fnmPercentage * $tbrValue, 2);
  206. $maintenanceBracketValue = round($maintenancePercentage * $tbrValue, 2);
  207. [$royaltiesEffectiveValue, $royaltiesEffectivePercentage, $royaltiesAppliedCriteria,
  208. $fnmEffectiveValue, $fnmEffectivePercentage] = $this->resolveEffectiveValues(
  209. $contractMonth,
  210. $revenueValue,
  211. (float) $royaltiesBracket->tbr_percentage,
  212. $royaltiesBracketValue,
  213. $fnmPercentage,
  214. $fnmBracketValue,
  215. );
  216. // Respeita os flags de cobrança da unidade: se desativado, zera o respectivo
  217. // componente e ele não entra no total. Sem registro financeiro => cobra (padrão).
  218. $financial = UnitFinancial::where('unit_id', $contract->unit_id)->first();
  219. $chargeRoi = $financial ? (bool) $financial->charge_roi : true;
  220. $chargeFnm = $financial ? (bool) $financial->charge_fnm : true;
  221. if (!$chargeRoi) {
  222. $royaltiesEffectiveValue = 0.0;
  223. $royaltiesEffectivePercentage = 0.0;
  224. $royaltiesAppliedCriteria = 'nao_cobrado';
  225. }
  226. if (!$chargeFnm) {
  227. $fnmEffectiveValue = 0.0;
  228. $fnmEffectivePercentage = 0.0;
  229. }
  230. $maintenanceEffectiveValue = $maintenanceBracketValue;
  231. $maintenanceEffectivePercentage = $maintenancePercentage;
  232. $bracketSubtotal = round($royaltiesBracketValue + $fnmBracketValue + $maintenanceBracketValue, 2);
  233. $subtotal = round($royaltiesEffectiveValue + $fnmEffectiveValue + $maintenanceEffectiveValue, 2);
  234. return [
  235. 'unit_id' => $contract->unit_id,
  236. 'unit_name' => $contract->unit?->fantasy_name,
  237. 'contract_id' => $contract->id,
  238. 'reference_year' => $referenceYear,
  239. 'reference_month' => $referenceMonth,
  240. 'contract_month_reference' => $contractMonth,
  241. 'revenue_value' => $revenueValue,
  242. 'tbr_value' => $tbrValue,
  243. 'municipality_size_id' => $municipalitySizeId,
  244. 'municipality_size_name' => $contract->municipalitySize?->description,
  245. 'royalties_bracket_id' => $royaltiesBracket->id,
  246. 'royalties_bracket_percentage' => (float) $royaltiesBracket->tbr_percentage,
  247. 'royalties_bracket_value' => $royaltiesBracketValue,
  248. 'fnm_bracket_percentage' => $fnmPercentage,
  249. 'fnm_bracket_value' => $fnmBracketValue,
  250. 'maintenance_bracket_percentage' => $maintenancePercentage,
  251. 'maintenance_bracket_value' => $maintenanceBracketValue,
  252. 'royalties_effective_percentage' => $royaltiesEffectivePercentage,
  253. 'royalties_effective_value' => $royaltiesEffectiveValue,
  254. 'fnm_effective_percentage' => $fnmEffectivePercentage,
  255. 'fnm_effective_value' => $fnmEffectiveValue,
  256. 'maintenance_effective_percentage' => $maintenanceEffectivePercentage,
  257. 'maintenance_effective_value' => $maintenanceEffectiveValue,
  258. 'bracket_subtotal' => $bracketSubtotal,
  259. 'subtotal' => $subtotal,
  260. 'final_value' => $subtotal,
  261. 'royalties_applied_criteria' => $royaltiesAppliedCriteria,
  262. 'receivable_already_generated' => $this->existingReceivable($contract->unit_id, $contractMonth),
  263. ];
  264. }
  265. private function persistCalculation(array $payload): TbrCalculation
  266. {
  267. return TbrCalculation::create([
  268. 'unit_id' => $payload['unit_id'],
  269. 'reference_year' => $payload['reference_year'],
  270. 'reference_month' => $payload['reference_month'],
  271. 'revenue_value' => $payload['revenue_value'],
  272. 'contract_month_reference' => $payload['contract_month_reference'],
  273. 'tbr_value' => $payload['tbr_value'],
  274. 'royalties_bracket_id' => $payload['royalties_bracket_id'],
  275. 'royalties_bracket_percentage' => $payload['royalties_bracket_percentage'],
  276. 'royalties_bracket_value' => $payload['royalties_bracket_value'],
  277. 'fnm_bracket_percentage' => $payload['fnm_bracket_percentage'],
  278. 'fnm_bracket_value' => $payload['fnm_bracket_value'],
  279. 'maintenance_bracket_percentage' => $payload['maintenance_bracket_percentage'],
  280. 'maintenance_bracket_value' => $payload['maintenance_bracket_value'],
  281. 'royalties_effective_percentage' => $payload['royalties_effective_percentage'],
  282. 'royalties_effective_value' => $payload['royalties_effective_value'],
  283. 'fnm_effective_percentage' => $payload['fnm_effective_percentage'],
  284. 'fnm_effective_value' => $payload['fnm_effective_value'],
  285. 'maintenance_effective_percentage' => $payload['maintenance_effective_percentage'],
  286. 'maintenance_effective_value' => $payload['maintenance_effective_value'],
  287. 'bracket_subtotal' => $payload['bracket_subtotal'],
  288. 'subtotal' => $payload['subtotal'],
  289. 'final_value' => $payload['final_value'],
  290. 'user_id' => Auth::id(),
  291. 'royalties_applied_criteria' => $payload['royalties_applied_criteria'],
  292. 'receivable_generated' => false,
  293. ]);
  294. }
  295. private function buildReceivable(TbrCalculation $calculation, ?FranchiseeContract $contract): FranchiseeAccountReceive
  296. {
  297. // Mês de competência = o que a pessoa escolheu ao gerar (não a data de geração).
  298. $referenceDate = $calculation->reference_year && $calculation->reference_month
  299. ? Carbon::create($calculation->reference_year, $calculation->reference_month, 1)
  300. : Carbon::parse($calculation->created_at);
  301. $referenceLabel = $referenceDate->format('m/Y');
  302. $dueDate = $this->resolveDueDate($contract, $referenceDate);
  303. $receive = FranchiseeAccountReceive::create([
  304. 'unit_id' => $calculation->unit_id,
  305. 'tbr_calculation_id' => $calculation->id,
  306. 'order' => $calculation->contract_month_reference,
  307. 'history' => 'Royalties / FNM / Manutenção — ' . $referenceLabel,
  308. 'value' => $calculation->final_value,
  309. 'paid_value' => 0,
  310. 'due_date' => $dueDate,
  311. 'discount' => 0,
  312. 'fees' => 0,
  313. 'obs' => null,
  314. 'asaas_id' => null,
  315. 'status' => 'pending',
  316. ]);
  317. FranchiseeAccountReceiveDetail::create([
  318. 'franchisee_account_receive_id' => $receive->id,
  319. 'value' => $calculation->royalties_effective_value,
  320. 'history' => 'Royalties ' . $referenceLabel,
  321. ]);
  322. FranchiseeAccountReceiveDetail::create([
  323. 'franchisee_account_receive_id' => $receive->id,
  324. 'value' => $calculation->fnm_effective_value,
  325. 'history' => 'FNM ' . $referenceLabel,
  326. ]);
  327. FranchiseeAccountReceiveDetail::create([
  328. 'franchisee_account_receive_id' => $receive->id,
  329. 'value' => $calculation->maintenance_effective_value,
  330. 'history' => 'Taxa Manutenção ' . $referenceLabel,
  331. ]);
  332. $calculation->update(['receivable_generated' => true]);
  333. \App\Jobs\SyncFranchiseeChargeJob::dispatch($receive);
  334. return $receive->load('details');
  335. }
  336. private function resolveEffectiveValues(
  337. int $contractMonth,
  338. float $revenueValue,
  339. float $royaltiesBracketPercentage,
  340. float $royaltiesBracketValue,
  341. float $fnmBracketPercentage,
  342. float $fnmBracketValue,
  343. ): array {
  344. if ($contractMonth <= self::EXEMPT_THRESHOLD_MONTH) {
  345. return [0.0, 0.0, 'tbr_fixo', 0.0, 0.0];
  346. }
  347. $royaltiesFromRevenue = round(self::ROYALTIES_REVENUE_RATE * $revenueValue, 2);
  348. $fnmFromRevenue = round(self::FNM_REVENUE_RATE * $revenueValue, 2);
  349. if ($royaltiesBracketValue >= $royaltiesFromRevenue) {
  350. $royaltiesEffectiveValue = $royaltiesBracketValue;
  351. $royaltiesEffectivePercentage = $royaltiesBracketPercentage;
  352. $royaltiesAppliedCriteria = 'tbr_fixo';
  353. } else {
  354. $royaltiesEffectiveValue = $royaltiesFromRevenue;
  355. $royaltiesEffectivePercentage = self::ROYALTIES_REVENUE_RATE;
  356. $royaltiesAppliedCriteria = 'percentual_faturamento';
  357. }
  358. if ($fnmBracketValue >= $fnmFromRevenue) {
  359. $fnmEffectiveValue = $fnmBracketValue;
  360. $fnmEffectivePercentage = $fnmBracketPercentage;
  361. } else {
  362. $fnmEffectiveValue = $fnmFromRevenue;
  363. $fnmEffectivePercentage = self::FNM_REVENUE_RATE;
  364. }
  365. return [$royaltiesEffectiveValue, $royaltiesEffectivePercentage, $royaltiesAppliedCriteria, $fnmEffectiveValue, $fnmEffectivePercentage];
  366. }
  367. private function resolveContractMonth(?Carbon $startDate, int $year, int $month): int
  368. {
  369. if (!$startDate) {
  370. return 1;
  371. }
  372. $start = $startDate->copy()->startOfMonth();
  373. $reference = Carbon::createFromDate($year, $month, 1)->startOfMonth();
  374. $diff = (int) $start->diffInMonths($reference);
  375. return max(1, $diff + 1);
  376. }
  377. private function findRoyaltiesBracket(int $municipalitySizeId, int $contractMonth): InhabitantClassification
  378. {
  379. $bracket = InhabitantClassification::where('municipality_size_id', $municipalitySizeId)
  380. ->where('is_renewal', false)
  381. ->where('start', '<=', $contractMonth)
  382. ->where(function ($q) use ($contractMonth) {
  383. $q->whereNull('end')->orWhere('end', '>=', $contractMonth);
  384. })
  385. ->orderBy('start')
  386. ->first();
  387. if (!$bracket) {
  388. throw ValidationException::withMessages([
  389. 'municipality_size_id' => 'Não foi encontrada faixa de royalties para o porte e mês de contrato informados.',
  390. ]);
  391. }
  392. return $bracket;
  393. }
  394. private function resolveFnmPercentage(int $contractMonth): float
  395. {
  396. return $contractMonth <= self::EXEMPT_THRESHOLD_MONTH ? 0.0 : self::FNM_BRACKET_PERCENTAGE;
  397. }
  398. private function resolveDueDate(?FranchiseeContract $contract, Carbon $referenceDate): Carbon
  399. {
  400. $dueDay = (int) ($contract?->invoice_due_date ?? 10);
  401. $dueDay = max(1, min(28, $dueDay));
  402. return $referenceDate->copy()->addMonthNoOverflow()->day($dueDay);
  403. }
  404. private function existingReceivable(int $unitId, int $contractMonth): bool
  405. {
  406. return TbrCalculation::where('unit_id', $unitId)
  407. ->where('contract_month_reference', $contractMonth)
  408. ->where('receivable_generated', true)
  409. ->exists();
  410. }
  411. }