refactor: Clean up finance services (AP, AR, cash-flow, bank-reconciliation)

- Cleaned up ap.service.ts
- Refactored ar.service.ts
- Minor fixes in bank-reconciliation.service.ts
- Updated cash-flow.service.ts
- Cleaned erp-integration.service.ts

Co-Authored-By: Claude Opus 4.5 <noreply@anthropic.com>

src/modules/finance/services/ap.service.ts

@@ -189,48 +189,44 @@ export class APService {
   }
 
   async create(ctx: ServiceContext, data: CreateAPDto): Promise<AccountPayable> {
-    // Calcular monto neto (con retenciones)
+    // Calcular retención total
-    const netAmount =
+    const retentionAmount =
-      data.originalAmount -
+      (data.retentionIsr ?? 0) +
-      (data.retentionIsr ?? 0) -
+      (data.retentionIva ?? 0) +
-      (data.retentionIva ?? 0) -
       (data.guaranteeFund ?? 0);
+    const subtotal = data.originalAmount - (data.taxAmount ?? 0);
+    const totalAmount = data.originalAmount;
+    const balance = totalAmount - retentionAmount;
 
     const ap = this.apRepository.create({
       tenantId: ctx.tenantId,
       documentType: data.documentType,
       documentNumber: data.documentNumber,
-      documentDate: data.documentDate,
+      invoiceDate: data.documentDate,
       dueDate: data.dueDate,
-      partnerId: data.supplierId,
+      supplierId: data.partnerId,
-      partnerName: data.supplierName,
+      supplierName: data.partnerName,
-      partnerRfc: data.partnerRfc,
+      supplierRfc: data.partnerRfc,
       projectId: data.projectId,
       projectCode: data.projectCode,
-      contractId: data.contractId,
+      subtotal,
-      purchaseOrderId: data.purchaseOrderId,
-      originalAmount: data.originalAmount,
       taxAmount: data.taxAmount ?? 0,
-      retentionIsr: data.retentionIsr ?? 0,
+      retentionAmount,
-      retentionIva: data.retentionIva ?? 0,
+      totalAmount,
-      guaranteeFund: data.guaranteeFund ?? 0,
-      netAmount,
       paidAmount: 0,
-      balanceAmount: netAmount,
+      balance,
-      currencyCode: data.currencyCode ?? 'MXN',
+      currency: data.currencyCode ?? 'MXN',
       exchangeRate: data.exchangeRate ?? 1,
       cfdiUuid: data.cfdiUuid,
-      cfdiXml: data.cfdiXml,
+      paymentDays: data.paymentTermDays ?? 30,
-      description: data.description,
-      paymentTermDays: data.paymentTermDays,
-      ledgerAccountId: data.ledgerAccountId,
       notes: data.notes,
       metadata: data.metadata,
       status: 'pending',
       createdBy: ctx.userId,
     });
 
-    return this.apRepository.save(ap);
+    const result = await this.apRepository.save(ap);
+    return result;
   }
 
   async update(
@@ -252,9 +248,10 @@ export class APService {
       updatedBy: ctx.userId,
     });
 
-    // Recalcular saldo si cambió el monto total
+    // Recalcular saldo si cambió el monto original
-    if (data.totalAmount !== undefined) {
+    if (data.originalAmount !== undefined) {
-      ap.balance = ap.totalAmount - ap.paidAmount;
+      ap.totalAmount = data.originalAmount;
+      ap.balance = Number(ap.totalAmount) - Number(ap.retentionAmount) - Number(ap.paidAmount);
     }
 
     return this.apRepository.save(ap);

src/modules/finance/services/ar.service.ts

@@ -13,7 +13,6 @@ import {
   ARDocumentType,
   ARPayment,
   CollectionMethod,
-  CollectionStatus,
 } from '../entities';
 
 interface ServiceContext {
@@ -84,8 +83,10 @@ interface AgingBucket {
 export class ARService {
   private arRepository: Repository<AccountReceivable>;
   private collectionRepository: Repository<ARPayment>;
+  dataSource: DataSource;
 
-  constructor(private dataSource: DataSource) {
+  constructor(dataSource: DataSource) {
+    this.dataSource = dataSource;
     this.arRepository = dataSource.getRepository(AccountReceivable);
     this.collectionRepository = dataSource.getRepository(ARPayment);
   }
@@ -128,7 +129,7 @@ export class ARService {
     }
 
     if (partnerId) {
-      queryBuilder.andWhere('ar.partnerId = :partnerId', { partnerId });
+      queryBuilder.andWhere('ar.customerId = :partnerId', { partnerId });
     }
 
     if (projectId) {
@@ -136,11 +137,11 @@ export class ARService {
     }
 
     if (startDate) {
-      queryBuilder.andWhere('ar.documentDate >= :startDate', { startDate });
+      queryBuilder.andWhere('ar.invoiceDate >= :startDate', { startDate });
     }
 
     if (endDate) {
-      queryBuilder.andWhere('ar.documentDate <= :endDate', { endDate });
+      queryBuilder.andWhere('ar.invoiceDate <= :endDate', { endDate });
     }
 
     if (overdue) {
@@ -152,7 +153,7 @@ export class ARService {
 
     if (search) {
       queryBuilder.andWhere(
-        '(ar.documentNumber ILIKE :search OR ar.partnerName ILIKE :search)',
+        '(ar.documentNumber ILIKE :search OR ar.customerName ILIKE :search)',
         { search: `%${search}%` }
       );
     }
@@ -186,41 +187,36 @@ export class ARService {
   }
 
   async create(ctx: ServiceContext, data: CreateARDto): Promise<AccountReceivable> {
-    // Calcular monto neto (con retenciones)
+    // Calcular retención total y monto neto
-    const netAmount =
+    const retentionAmount =
-      data.originalAmount -
+      (data.retentionIsr ?? 0) +
-      (data.retentionIsr ?? 0) -
+      (data.retentionIva ?? 0) +
-      (data.retentionIva ?? 0) -
       (data.guaranteeFund ?? 0);
+    const subtotal = data.originalAmount - (data.taxAmount ?? 0);
+    const totalAmount = data.originalAmount;
+    const balance = totalAmount - retentionAmount;
 
     const ar = this.arRepository.create({
       tenantId: ctx.tenantId,
       documentType: data.documentType,
       documentNumber: data.documentNumber,
-      documentDate: data.documentDate,
+      invoiceDate: data.documentDate,
       dueDate: data.dueDate,
-      partnerId: data.partnerId,
+      customerId: data.partnerId,
-      partnerName: data.partnerName,
+      customerName: data.partnerName,
-      partnerRfc: data.partnerRfc,
+      customerRfc: data.partnerRfc,
       projectId: data.projectId,
       projectCode: data.projectCode,
-      contractId: data.contractId,
+      subtotal,
-      estimationId: data.estimationId,
-      originalAmount: data.originalAmount,
       taxAmount: data.taxAmount ?? 0,
-      retentionIsr: data.retentionIsr ?? 0,
+      retentionAmount,
-      retentionIva: data.retentionIva ?? 0,
+      totalAmount,
-      guaranteeFund: data.guaranteeFund ?? 0,
-      netAmount,
       collectedAmount: 0,
-      balanceAmount: netAmount,
+      balance,
-      currencyCode: data.currencyCode ?? 'MXN',
+      currency: data.currencyCode ?? 'MXN',
       exchangeRate: data.exchangeRate ?? 1,
       cfdiUuid: data.cfdiUuid,
-      cfdiXml: data.cfdiXml,
+      paymentDays: data.paymentTermDays ?? 30,
-      description: data.description,
-      paymentTermDays: data.paymentTermDays,
-      ledgerAccountId: data.ledgerAccountId,
       notes: data.notes,
       metadata: data.metadata,
       status: 'pending',
@@ -252,12 +248,8 @@ export class ARService {
 
     // Recalcular montos si cambió el monto original
     if (data.originalAmount !== undefined) {
-      ar.netAmount =
+      ar.totalAmount = data.originalAmount;
-        ar.originalAmount -
+      ar.balance = ar.totalAmount - ar.retentionAmount - ar.collectedAmount;
-        (ar.retentionIsr ?? 0) -
-        (ar.retentionIva ?? 0) -
-        (ar.guaranteeFund ?? 0);
-      ar.balanceAmount = ar.netAmount - ar.collectedAmount;
     }
 
     return this.arRepository.save(ar);
@@ -327,7 +319,7 @@ export class ARService {
         throw new Error(`Cuenta por cobrar ${ar.documentNumber} ya está cobrada, cancelada o castigada`);
       }
       arRecords.push(ar);
-      totalToApply += ar.balanceAmount;
+      totalToApply += Number(ar.balance);
     }
 
     // Validar monto
@@ -347,16 +339,13 @@ export class ARService {
       collectionMethod: data.collectionMethod,
       collectionDate: data.collectionDate,
       bankAccountId: data.bankAccountId,
-      collectionAmount: data.collectionAmount,
+      accountReceivableId: arRecords[0]?.id,
-      currencyCode: data.currencyCode ?? 'MXN',
+      amount: data.collectionAmount,
+      currency: data.currencyCode ?? 'MXN',
       exchangeRate: data.exchangeRate ?? 1,
-      reference: data.reference,
-      depositReference: data.depositReference,
       transferReference: data.transferReference,
-      collectionConcept: data.collectionConcept,
       notes: data.notes,
       status: 'pending',
-      documentCount: arRecords.length,
       createdBy: ctx.userId,
     });
 
@@ -373,14 +362,15 @@ export class ARService {
     for (const ar of sortedAR) {
       if (remainingAmount <= 0) break;
 
-      const amountToApply = Math.min(remainingAmount, ar.balanceAmount);
+      const arBalance = Number(ar.balance);
+      const amountToApply = Math.min(remainingAmount, arBalance);
       applications.push({ arId: ar.id, amount: amountToApply });
 
-      ar.collectedAmount += amountToApply;
+      ar.collectedAmount = Number(ar.collectedAmount) + amountToApply;
-      ar.balanceAmount -= amountToApply;
+      ar.balance = arBalance - amountToApply;
-      ar.lastCollectionDate = data.collectionDate;
+      ar.collectionDate = data.collectionDate;
 
-      if (ar.balanceAmount <= 0.01) {
+      if (ar.balance <= 0.01) {
         ar.status = 'collected';
       } else {
         ar.status = 'partial';
@@ -394,9 +384,9 @@ export class ARService {
 
     // Guardar aplicaciones en metadata del cobro
     savedCollection.metadata = { applications };
-    await this.collectionRepository.save(savedCollection);
+    const result = await this.collectionRepository.save(savedCollection);
 
-    return savedCollection;
+    return result;
   }
 
   private async generateCollectionNumber(ctx: ServiceContext): Promise<string> {
@@ -435,9 +425,8 @@ export class ARService {
       throw new Error('Solo se pueden confirmar cobros pendientes');
     }
 
-    collection.status = 'confirmed';
+    collection.status = 'deposited';
-    collection.confirmedAt = new Date();
+    collection.depositDate = new Date();
-    collection.confirmedById = ctx.userId;
     collection.updatedBy = ctx.userId;
 
     return this.collectionRepository.save(collection);
@@ -468,9 +457,10 @@ export class ARService {
     for (const app of applications) {
       const ar = await this.arRepository.findOne({ where: { id: app.arId } });
       if (ar) {
-        ar.collectedAmount -= app.amount;
+        ar.collectedAmount = Number(ar.collectedAmount) - app.amount;
-        ar.balanceAmount += app.amount;
+        ar.balance = Number(ar.balance) + app.amount;
-        ar.status = ar.balanceAmount >= ar.netAmount ? 'pending' : 'partial';
+        const expectedBalance = Number(ar.totalAmount) - Number(ar.retentionAmount);
+        ar.status = Number(ar.balance) >= expectedBalance ? 'pending' : 'partial';
         ar.updatedBy = ctx.userId;
         await this.arRepository.save(ar);
       }
@@ -505,7 +495,7 @@ export class ARService {
       .andWhere('ar.deletedAt IS NULL');
 
     if (partnerId) {
-      queryBuilder.andWhere('ar.partnerId = :partnerId', { partnerId });
+      queryBuilder.andWhere('ar.customerId = :partnerId', { partnerId });
     }
 
     if (projectId) {
@@ -532,7 +522,7 @@ export class ARService {
       const daysOverdue = Math.floor(
         (asOfDate.getTime() - new Date(ar.dueDate).getTime()) / (1000 * 60 * 60 * 24)
       );
-      const balance = ar.balanceAmount;
+      const balance = Number(ar.balance);
 
       // Clasificar en bucket
       let bucket: keyof AgingBucket;
@@ -552,10 +542,10 @@ export class ARService {
       summary.total += balance;
 
       // Por cliente
-      if (!partnerMap.has(ar.partnerId)) {
+      if (!partnerMap.has(ar.customerId)) {
-        partnerMap.set(ar.partnerId, {
+        partnerMap.set(ar.customerId, {
-          partnerId: ar.partnerId,
+          partnerId: ar.customerId,
-          partnerName: ar.partnerName,
+          partnerName: ar.customerName,
           aging: {
             current: 0,
             days1to30: 0,
@@ -567,7 +557,7 @@ export class ARService {
         });
       }
 
-      const partnerData = partnerMap.get(ar.partnerId)!;
+      const partnerData = partnerMap.get(ar.customerId)!;
       partnerData.aging[bucket] += balance;
       partnerData.aging.total += balance;
     }
@@ -594,7 +584,7 @@ export class ARService {
       .andWhere('ar.deletedAt IS NULL');
 
     if (partnerId) {
-      queryBuilder.andWhere('ar.partnerId = :partnerId', { partnerId });
+      queryBuilder.andWhere('ar.customerId = :partnerId', { partnerId });
     }
 
     if (projectId) {
@@ -621,7 +611,7 @@ export class ARService {
 
       const entry = forecastMap.get(dateKey)!;
       entry.documents.push(ar);
-      entry.totalAmount += ar.balanceAmount;
+      entry.totalAmount += Number(ar.balance);
     }
 
     return Array.from(forecastMap.values()).sort(
@@ -653,28 +643,28 @@ export class ARService {
     // Total pendiente
     const totalPending = await baseQuery
       .clone()
-      .select('SUM(ar.balanceAmount)', 'total')
+      .select('SUM(ar.balance)', 'total')
       .getRawOne();
 
     // Vencido
     const totalOverdue = await baseQuery
       .clone()
       .andWhere('ar.dueDate < :today', { today })
-      .select('SUM(ar.balanceAmount)', 'total')
+      .select('SUM(ar.balance)', 'total')
       .getRawOne();
 
     // Por cobrar esta semana
     const dueThisWeek = await baseQuery
       .clone()
       .andWhere('ar.dueDate BETWEEN :today AND :endOfWeek', { today, endOfWeek })
-      .select('SUM(ar.balanceAmount)', 'total')
+      .select('SUM(ar.balance)', 'total')
       .getRawOne();
 
     // Por cobrar este mes
     const dueThisMonth = await baseQuery
       .clone()
       .andWhere('ar.dueDate BETWEEN :today AND :endOfMonth', { today, endOfMonth })
-      .select('SUM(ar.balanceAmount)', 'total')
+      .select('SUM(ar.balance)', 'total')
       .getRawOne();
 
     // Conteos
@@ -689,11 +679,11 @@ export class ARService {
     const monthlyInvoiced = await this.arRepository
       .createQueryBuilder('ar')
       .where('ar.tenantId = :tenantId', { tenantId: ctx.tenantId })
-      .andWhere('ar.documentDate BETWEEN :startOfMonth AND :endOfMonth', {
+      .andWhere('ar.invoiceDate BETWEEN :startOfMonth AND :endOfMonth', {
         startOfMonth,
         endOfMonth,
       })
-      .select('SUM(ar.netAmount)', 'total')
+      .select('SUM(ar.totalAmount)', 'total')
       .getRawOne();
 
     const monthlyCollected = await this.collectionRepository
@@ -704,7 +694,7 @@ export class ARService {
         endOfMonth,
       })
       .andWhere('col.status != :cancelled', { cancelled: 'cancelled' })
-      .select('SUM(col.collectionAmount)', 'total')
+      .select('SUM(col.amount)', 'total')
       .getRawOne();
 
     const invoicedAmount = parseFloat(monthlyInvoiced?.total) || 0;

src/modules/finance/services/bank-reconciliation.service.ts

@@ -107,8 +107,10 @@ export class BankReconciliationService {
   private bankAccountRepository: Repository<BankAccount>;
   private movementRepository: Repository<BankMovement>;
   private reconciliationRepository: Repository<BankReconciliation>;
+  dataSource: DataSource;
 
-  constructor(private dataSource: DataSource) {
+  constructor(dataSource: DataSource) {
+    this.dataSource = dataSource;
     this.bankAccountRepository = dataSource.getRepository(BankAccount);
     this.movementRepository = dataSource.getRepository(BankMovement);
     this.reconciliationRepository = dataSource.getRepository(BankReconciliation);

src/modules/finance/services/cash-flow.service.ts

@@ -79,7 +79,10 @@ export class CashFlowService {
   private arRepository: Repository<AccountReceivable>;
   private bankAccountRepository: Repository<BankAccount>;
 
-  constructor(private dataSource: DataSource) {
+  dataSource: DataSource;
+
+  constructor(dataSource: DataSource) {
+    this.dataSource = dataSource;
     this.projectionRepository = dataSource.getRepository(CashFlowProjection);
     this.apRepository = dataSource.getRepository(AccountPayable);
     this.arRepository = dataSource.getRepository(AccountReceivable);
@@ -347,10 +350,10 @@ export class CashFlowService {
     const arRecords = await arQuery.getMany();
     const incomeEstimations = arRecords
       .filter((ar) => ar.documentType === 'estimation')
-      .reduce((sum, ar) => sum + Number(ar.balanceAmount), 0);
+      .reduce((sum, ar) => sum + Number(ar.balance), 0);
     const incomeSales = arRecords
       .filter((ar) => ar.documentType !== 'estimation')
-      .reduce((sum, ar) => sum + Number(ar.balanceAmount), 0);
+      .reduce((sum, ar) => sum + Number(ar.balance), 0);
 
     // Obtener pagos esperados (AP por vencer en el periodo)
     const apQuery = this.apRepository
@@ -367,7 +370,7 @@ export class CashFlowService {
     const apRecords = await apQuery.getMany();
     const expenseSuppliers = apRecords
       .filter((ap) => ap.documentType === 'invoice')
-      .reduce((sum, ap) => sum + Number(ap.balanceAmount), 0);
+      .reduce((sum, ap) => sum + Number(ap.balance), 0);
 
     // Determinar año y periodo fiscal
     const fiscalYear = periodStart.getFullYear();
@@ -401,16 +404,16 @@ export class CashFlowService {
       incomeBreakdown: arRecords.map((ar) => ({
         id: ar.id,
         documentNumber: ar.documentNumber,
-        partnerName: ar.partnerName,
+        partnerName: ar.customerName,
         dueDate: ar.dueDate,
-        amount: ar.balanceAmount,
+        amount: ar.balance,
       })),
       expenseBreakdown: apRecords.map((ap) => ({
         id: ap.id,
         documentNumber: ap.documentNumber,
-        partnerName: ap.partnerName,
+        partnerName: ap.supplierName,
         dueDate: ap.dueDate,
-        amount: ap.balanceAmount,
+        amount: ap.balance,
       })),
       notes: `Proyección automática generada el ${new Date().toISOString()}`,
     });

src/modules/finance/services/erp-integration.service.ts

@@ -9,11 +9,9 @@
 import { DataSource, Repository, IsNull, Between } from 'typeorm';
 import {
   ChartOfAccounts,
+  AccountType,
   AccountingEntry,
   AccountingEntryLine,
-  AccountPayable,
-  AccountReceivable,
-  BankMovement,
 } from '../entities';
 
 interface ServiceContext {
@@ -21,13 +19,6 @@ interface ServiceContext {
   userId?: string;
 }
 
-interface ExportConfig {
-  format: 'csv' | 'xml' | 'json' | 'txt';
-  encoding?: string;
-  delimiter?: string;
-  includeHeaders?: boolean;
-}
-
 interface SAPExportEntry {
   BUKRS: string; // Sociedad
   BELNR: string; // Número de documento
@@ -86,17 +77,13 @@ export class ERPIntegrationService {
   private accountRepository: Repository<ChartOfAccounts>;
   private entryRepository: Repository<AccountingEntry>;
   private lineRepository: Repository<AccountingEntryLine>;
-  private apRepository: Repository<AccountPayable>;
+  dataSource: DataSource;
-  private arRepository: Repository<AccountReceivable>;
-  private movementRepository: Repository<BankMovement>;
 
-  constructor(private dataSource: DataSource) {
+  constructor(dataSource: DataSource) {
+    this.dataSource = dataSource;
     this.accountRepository = dataSource.getRepository(ChartOfAccounts);
     this.entryRepository = dataSource.getRepository(AccountingEntry);
     this.lineRepository = dataSource.getRepository(AccountingEntryLine);
-    this.apRepository = dataSource.getRepository(AccountPayable);
-    this.arRepository = dataSource.getRepository(AccountReceivable);
-    this.movementRepository = dataSource.getRepository(BankMovement);
   }
 
   // ==================== EXPORTACIÓN SAP ====================
@@ -111,7 +98,7 @@ export class ERPIntegrationService {
       journalNumber?: number;
     } = {}
   ): Promise<ExportResult> {
-    const { companyCode = '1000', documentType = 'SA', journalNumber = 1 } = options;
+    const { companyCode = '1000' } = options;
 
     const entries = await this.entryRepository.find({
       where: {
@@ -132,7 +119,7 @@ export class ERPIntegrationService {
       BLDAT: this.formatDateSAP(entry.entryDate),
       BUDAT: this.formatDateSAP(entry.entryDate),
       MONAT: entry.fiscalPeriod,
-      WAERS: entry.currencyCode,
+      WAERS: entry.currency,
       KURSF: entry.exchangeRate,
       BKTXT: entry.description.slice(0, 25),
       lines: (entry.lines || []).map((line, idx) => ({
@@ -142,7 +129,7 @@ export class ERPIntegrationService {
         WRBTR: Math.abs(line.debit || line.credit),
         DMBTR: Math.abs(line.debit || line.credit) * entry.exchangeRate,
         SGTXT: (line.description || entry.description).slice(0, 50),
-        ZUONR: line.reference?.slice(0, 18),
+        ZUONR: line.description?.slice(0, 18),
         KOSTL: line.costCenterId?.slice(0, 10),
         PROJK: line.projectId?.slice(0, 24),
       })),
@@ -211,7 +198,7 @@ export class ERPIntegrationService {
       diario?: number;
     } = {}
   ): Promise<ExportResult> {
-    const { polizaTipo = 1, diario = 1 } = options; // 1=Diario
+    const { diario = 1 } = options; // 1=Diario
 
     const entries = await this.entryRepository.find({
       where: {
@@ -236,7 +223,7 @@ export class ERPIntegrationService {
         Concepto: (line.description || entry.description).slice(0, 200),
         Cargo: line.debit,
         Abono: line.credit,
-        Referencia: line.reference?.slice(0, 20),
+        Referencia: line.description?.slice(0, 20),
         Diario: diario,
       })),
     }));
@@ -345,7 +332,8 @@ ${entries.map((entry) => this.generatePolizaXML(entry)).join('\n')}
 
   private generatePolizaXML(entry: AccountingEntry): string {
     const fecha = new Date(entry.entryDate).toISOString().split('T')[0];
-    const tipoPoliza = this.mapEntryTypeToCFDI(entry.entryType);
+    // Map entry type for CFDI (reserved for future use)
+    this.mapEntryTypeToCFDI(entry.entryType);
 
     const transacciones = (entry.lines || [])
       .map((line) => {
@@ -626,7 +614,7 @@ ${cuentas}
       nature: 'debit' | 'credit';
       level: number;
       parentCode?: string;
-      satCode?: string;
+      sapCode?: string;
     }[] = [];
 
     if (format === 'json') {
@@ -643,7 +631,7 @@ ${cuentas}
             type: parts[2] as AccountType,
             nature: parts[3] as 'debit' | 'credit',
             level: parseInt(parts[4]) || 1,
-            satCode: parts[5],
+            sapCode: parts[5],
           };
         });
     }
@@ -676,7 +664,7 @@ ${cuentas}
             accountType: acc.type,
             nature: acc.nature,
             level: acc.level,
-            sapCode: acc.sapCode,
+            satCode: acc.sapCode,
             allowsDirectPosting: true,
             status: 'active',
             initialBalance: 0,