Alternative refactoring of http://blog.codeclimate.com/blog/2012/11/14/why-ruby-class-methods-resist-refactoring

analytics.rb

class Analytics
  ConnectionFailure = Class.new(StandardError)

  def self.sync(account)
    new(Analytics::Client.new(CC.config[:analytics_api_key])).sync(account)
  end

  def initialize(analytics_client)
    @analytics_client = analytics_client
  end

  def sync(account)
    account.users.each do |user|
      create_or_update_user(user)
    end
  rescue SocketError => ex
    raise ConnectionFailure.new(ex.message)
  end

private

  def create_or_update_user(user)
    attributes = user_attributes(user).merge(account_attributes)
    analytics_client.create_or_update(attributes)
  end

  def user_attributes(user)
    {
      id:             user.id,
      email:          user.email,
      account_admin:  account.administered_by?(user)
    }
  end

  def account_attributes
    @account_attributes ||= {
      account_id:         account.id,
      account_name:       account.name,
      account_user_count: account.users.count
    }
  end
end