`hledger balancesheetequity` with revenues+expenses retained

hledger-bsrx

#!/bin/bash
# hledger-bsrx - balance sheet with retained earnings
# Place in PATH as 'hledger-bsrx' to use as 'hledger bsrx'

set -e

usage() {
  cat <<EOF
hledger-bsrx - balance sheet with automatic retained earnings

Usage: hledger bsrx [OPTIONS] [QUERY...]

Generates a balance sheet that automatically closes revenue and expense
accounts to a retained earnings account.

Custom flags:
     --retain-acct=ACCT      set retained earnings account
                             (default: equity:retained earnings)
     --commodity-format=FMT  set commodity format for internal calculations
                             (default: \$1,000.000000000)

Standard hledger flags are supported:
  Query flags (-b, -e, -p, account patterns) filter both the closing
  entries and the final report.

  Report flags (--layout, -O, -t, -l, -B, -V, etc.) apply only to the
  final balance sheet output.

Examples:
  hledger bsrx
  hledger bsrx --retain-acct='equity:earnings' ^mycompany
  hledger bsrx -e 2024-12-31 --tree --layout wide
EOF
  exit 0
}

log() {
  echo "$@" >&2
}

# Defaults
COMMODITY_FORMAT='$1,000.000000000'
RETAINED_EARNINGS_ACCOUNT='equity:retained earnings'

# Argument arrays
query_args=()   # dates, account patterns -> both close_entries and bse
report_args=()  # display/valuation flags -> only bse

# Parse arguments
while [[ $# -gt 0 ]]; do
  case "$1" in
    -h|--help)
      usage
      ;;

    # Custom flags
    --retain-acct=*)
      RETAINED_EARNINGS_ACCOUNT="${1#*=}"
      shift
      ;;
    --retain-acct)
      RETAINED_EARNINGS_ACCOUNT="$2"
      shift 2
      ;;
    --commodity-format=*)
      COMMODITY_FORMAT="${1#*=}"
      shift
      ;;
    --commodity-format)
      COMMODITY_FORMAT="$2"
      shift 2
      ;;

    # Query/filter flags -> both
    -b|--begin|-e|--end|-p|--period|-f|--file)
      query_args+=("$1" "$2")
      shift 2
      ;;
    -b=*|--begin=*|-e=*|--end=*|-p=*|--period=*|-f=*|--file=*)
      query_args+=("$1")
      shift
      ;;

    # Report display flags -> only bse
    --layout|--drop|--format|-O|--output-format|-o|--output-file)
      if [[ "$1" == *=* ]]; then
        report_args+=("$1")
        shift
      else
        report_args+=("$1" "$2")
        shift 2
      fi
      ;;
    --layout=*|--drop=*|--format=*|-O=*|--output-format=*|-o=*|--output-file=*)
      report_args+=("$1")
      shift
      ;;
    -t|--tree|-l|--flat|-N|--no-total|-S|--sort-amount|-A|--average|-T|--row-total)
      report_args+=("$1")
      shift
      ;;
    --no-elide|--declared|-%|--percent|--summary-only|--transpose|--invert)
      report_args+=("$1")
      shift
      ;;

    # Valuation flags -> only bse
    -B|--cost|-V|--market|--value|--value=*)
      report_args+=("$1")
      shift
      ;;
    -X|--exchange)
      report_args+=("$1" "$2")
      shift 2
      ;;
    -X=*|--exchange=*)
      report_args+=("$1")
      shift
      ;;

    # Accumulation modes -> only bse (close_entries always uses implicit behavior)
    -H|--historical|--cumulative|--change)
      report_args+=("$1")
      shift
      ;;

    # Calculation modes -> only bse
    --sum|--valuechange|--gain|--count)
      report_args+=("$1")
      shift
      ;;

    # Everything else is a query pattern -> both
    *)
      query_args+=("$1")
      shift
      ;;
  esac
done

close_entries() {
  local balances
  log "Fetching balances..."
  balances=$(hledger bal "${query_args[@]}" type:RX -O tsv -c "$COMMODITY_FORMAT" --layout bare --no-total -N 2>/dev/null | tail -n +2)
  [[ -z "$balances" ]] && return

  local comms
  comms=$(echo "$balances" | cut -f2 | sort -u)

  echo "$(date +%Y-%m-%d) retain earnings"

  local tmpdir
  tmpdir=$(mktemp -d)
  trap "rm -rf '$tmpdir'" EXIT

  local pids=()
  local i=0

  for comm in $comms; do
    log "Spawning job for commodity: $comm"
    (
      local cur_filter
      if [[ "$comm" == '$' ]]; then
        cur_filter='cur:\$'
      else
        cur_filter="cur:$comm"
      fi

      local cost_data
      cost_data=$(hledger bal "${query_args[@]}" type:RX "$cur_filter" -c "$COMMODITY_FORMAT" -B -O tsv --layout bare --no-total -N 2>/dev/null | tail -n +2)

      local base_currency
      base_currency=$(echo "$cost_data" | head -n 1 | cut -f2)

      paste \
        <(echo "$balances" | awk -F'\t' -v c="$comm" '$2 == c') \
        <(echo "$cost_data" | cut -f3) \
      | while IFS=$'\t' read -r account _ amount cost; do
        [[ -z "$account" || -z "$amount" ]] && continue

        abs_cost="${cost#-}"

        if [[ "$amount" == -* ]]; then
          neg_amount="${amount#-}"
        else
          neg_amount="-$amount"
        fi

        if [[ "$comm" == "$base_currency" ]]; then
          printf "    %-60s  %s%s\n" "$account" "$base_currency" "$neg_amount"
          printf "    %-60s  %s%s\n" "$RETAINED_EARNINGS_ACCOUNT" "$base_currency" "$amount"
        else
          printf "    %-60s  %s %s @@ %s%s\n" "$account" "$neg_amount" "$comm" "$base_currency" "$abs_cost"
          printf "    %-60s  %s %s @@ %s%s\n" "$RETAINED_EARNINGS_ACCOUNT" "$amount" "$comm" "$base_currency" "$abs_cost"
        fi
      done
    ) > "$tmpdir/$i" &
    pids+=($!)
    ((i++))
  done

  wait "${pids[@]}"
  cat "$tmpdir"/*
}

# Main execution
hledger -f "${LEDGER_FILE:-$HOME/.hledger.journal}" \
  -f <(close_entries) \
  bse "${query_args[@]}" "${report_args[@]}"