Extensive Accounting Application

Question

Hi All,
Hi All,
Thank you for your valuable time in advance. I have created a challenging task for myself by myself and need some sort of solution.
Accounting requires that the payment should be recognized in the month when service was provided and not when the actual payment was made. FAC_SUMMARY's E_MONTH is SERVICE_MONTH.
Company's line of business and operations tends to throw off the accounting principles. Payment month is completly irrelevant but, included to see the differences in methodology. Payments in FAC_PAYMENTS table should just be summed at F_ID level and then allocate to FAC_SUMMARY E_MONTH.
Fields(HIST_BALANCE, HIST_PAYMENT, HIST_BALANCE_AFTER_PAYMENT, PAYMENT_DUE_BALANCE) described on OUTPUT will need to be generated before determining the payments.
Here is a walk-through for F001.
F001 has a total 53,000 in payments. These payments needs to be allocated FAC_SUMMARY F001s positive PAYMENT_DUE_BALANCE at any E_MONTH.
For example:
@ 11/1/2010
BALANCE = 10,000
HIST_BALANCE = ACCUMULATED BALANCE Since this is first month, 0 + 10,000 = 10,000
PAYMENT = Needs to be CALCULATED = 10,000
HIST_PAYMENT = ACCUMULATED BALANCE Since this is first month, = PAYMENT = 10,000
PAYMENT_DUE_BALANCE = PAYMENT 10,000 HIST_BALANCE-HIST_PAYMENT = 10,000-0 = 10,000
@ 12/1/2010
BALANCE = -5000
HIST_BALANCE = ACCUMULATED BALANCE , 10000 + (-5000) = 5,000
PAYMENT = 0 bcz PAYMENT_DUE_BALANCE is -5,000
HIST_PAYMENT = ACCUMULATED BALANCE 10,000 + 0 = 10,000
PAYMENT_DUE_BALANCE = HIST_BALANCE - HIST_PAYMENT = 5,000-10,000 = -5,000
@ 01/1/2011
BALANCE = 5000
HIST_BALANCE = ACCUMULATED BALANCE , 10000 + (-5000) + 5,000 = 10,000
PAYMENT = 0 bcz PAYMENT_DUE_BALANCE is 0
HIST_PAYMENT = ACCUMULATED BALANCE 10,000 + 0 + 0 = 10,000
PAYMENT_DUE_BALANCE = HIST_BALANCE - HIST_PAYMENT = 10,000-10,000 = 0
@ 04/1/2011
BALANCE = 40000
HIST_BALANCE = ACCUMULATED BALANCE , 10000 + (-5000) + 5,000 + (-20000) + 3000 + 40000 = 33,000
PAYMENT = 23,000 bcz PAYMENT_DUE_BALANCE is 23,000
HIST_PAYMENT = ACCUMULATED BALANCE 10,000 + 0 + 0 + 0 + 0 + 0 = 10,000
PAYMENT_DUE_BALANCE = HIST_BALANCE - HIST_PAYMENT = 33,000-10,000 = 23,000
HIST_PAYMENT can never be more than TOTAL PAYMENTS in FAC_PAYMENTS.
There cannot be any negative payment however; negative balance carrries forward in HIST_BALANCE.
Please note that all activity besided BALANCE have 0s for months > SYSMONTH-4.
Please let me know if I can provide any more detail.
DROP TABLE FAC_SUMMARY ;
CREATE TABLE FAC_SUMMARY (
F_ID    CHAR(4),
E_MONTH DATE,
BALANCE FLOAT
COMMIT ;
INSERT INTO FAC_SUMMARY ( F_ID, E_MONTH,    BALANCE )   VALUES (    'F001', '01-NOV-2010',  10000   ) ;
INSERT INTO FAC_SUMMARY ( F_ID, E_MONTH,    BALANCE )   VALUES (    'F001', '01-DEC-2010',  -5000   ) ;
INSERT INTO FAC_SUMMARY ( F_ID, E_MONTH,    BALANCE )   VALUES (    'F001', '01-JAN-2011',  5000    ) ;
INSERT INTO FAC_SUMMARY ( F_ID, E_MONTH,    BALANCE )   VALUES (    'F001', '01-FEB-2011',  -20000   ) ;
INSERT INTO FAC_SUMMARY ( F_ID, E_MONTH,    BALANCE )   VALUES (    'F001', '01-MAR-2011',  3000    ) ;
INSERT INTO FAC_SUMMARY ( F_ID, E_MONTH,    BALANCE )   VALUES (    'F001', '01-APR-2011',  40000    ) ;
INSERT INTO FAC_SUMMARY ( F_ID, E_MONTH,    BALANCE )   VALUES (    'F001', '01-MAY-2011',  10000  ) ;
INSERT INTO FAC_SUMMARY ( F_ID, E_MONTH,    BALANCE )   VALUES (    'F001', '01-JUN-2011',  -80000    ) ;
INSERT INTO FAC_SUMMARY ( F_ID, E_MONTH,    BALANCE )   VALUES (    'F001', '01-JUL-2011',  6000    ) ;
INSERT INTO FAC_SUMMARY ( F_ID, E_MONTH,    BALANCE )   VALUES (    'F001', '01-AUG-2011',  15000   ) ;
INSERT INTO FAC_SUMMARY ( F_ID, E_MONTH,    BALANCE )   VALUES (    'F001', '01-SEP-2011',  -12500  ) ;
INSERT INTO FAC_SUMMARY ( F_ID, E_MONTH,    BALANCE )   VALUES (    'F001', '01-OCT-2011',  7500    ) ;
INSERT INTO FAC_SUMMARY ( F_ID, E_MONTH,    BALANCE )   VALUES (    'F001', '01-NOV-2011',  100000  ) ;
INSERT INTO FAC_SUMMARY ( F_ID, E_MONTH,    BALANCE )   VALUES (    'F002', '01-NOV-2010',  -10000  ) ;
INSERT INTO FAC_SUMMARY ( F_ID, E_MONTH,    BALANCE )   VALUES (    'F002', '01-DEC-2010',  5000    ) ;
INSERT INTO FAC_SUMMARY ( F_ID, E_MONTH,    BALANCE )   VALUES (    'F002', '01-JAN-2011',  -5000   ) ;
INSERT INTO FAC_SUMMARY ( F_ID, E_MONTH,    BALANCE )   VALUES (    'F002', '01-FEB-2011',  20000    ) ;
INSERT INTO FAC_SUMMARY ( F_ID, E_MONTH,    BALANCE )   VALUES (    'F002', '01-MAR-2011',  -3000   ) ;
INSERT INTO FAC_SUMMARY ( F_ID, E_MONTH,    BALANCE )   VALUES (    'F002', '01-APR-2011',  -40000   ) ;
INSERT INTO FAC_SUMMARY ( F_ID, E_MONTH,    BALANCE )   VALUES (    'F002', '01-MAY-2011',  -10000   ) ;
INSERT INTO FAC_SUMMARY ( F_ID, E_MONTH,    BALANCE )   VALUES (    'F002', '01-JUN-2011',  80000   ) ;
INSERT INTO FAC_SUMMARY ( F_ID, E_MONTH,    BALANCE )   VALUES (    'F002', '01-JUL-2011',  -6000   ) ;
INSERT INTO FAC_SUMMARY ( F_ID, E_MONTH,    BALANCE )   VALUES (    'F002', '01-AUG-2011',  -15000  ) ;
INSERT INTO FAC_SUMMARY ( F_ID, E_MONTH,    BALANCE )   VALUES (    'F002', '01-SEP-2011',  12500   ) ;
INSERT INTO FAC_SUMMARY ( F_ID, E_MONTH,    BALANCE )   VALUES (    'F002', '01-OCT-2011',  -7500   ) ;
INSERT INTO FAC_SUMMARY ( F_ID, E_MONTH,    BALANCE )   VALUES (    'F002', '01-NOV-2011',  -100000 ) ;
COMMIT ;
DROP TABLE FAC_PAYMENTS;
COMMIT ;
CREATE TABLE FAC_PAYMENTS (
F_ID    CHAR(4),
P_MONTH DATE,
PAYMENT FLOAT
COMMIT ;
INSERT INTO FAC_PAYMENTS ( F_ID, P_MONTH,    PAYMENT )   VALUES (    'F001', '25-FEB-2011',  10000  ) ;
INSERT INTO FAC_PAYMENTS ( F_ID, P_MONTH,    PAYMENT )   VALUES (    'F001', '25-MAR-2010',  25000  ) ;
INSERT INTO FAC_PAYMENTS ( F_ID, P_MONTH,    PAYMENT )   VALUES (    'F001', '25-AUG-2011',  15000  ) ;
INSERT INTO FAC_PAYMENTS ( F_ID, P_MONTH,    PAYMENT )   VALUES (    'F001', '25-OCT-2011',  3000   ) ;
INSERT INTO FAC_PAYMENTS ( F_ID, P_MONTH,    PAYMENT )   VALUES (    'F002', '25-JUN-2011',  7000   ) ;
INSERT INTO FAC_PAYMENTS ( F_ID, P_MONTH,    PAYMENT )   VALUES (    'F002', '25-AUG-2011',  3000   ) ;
INSERT INTO FAC_PAYMENTS ( F_ID, P_MONTH,    PAYMENT )   VALUES (    'F002', '25-OCT-2011',  27000  ) ;
COMMIT ;Output
F_ID     E_MONTH     BALANCE     HIST_BALANCE     PAYMENT     HIST_PAYMENT     PAYMENT_DUE_BALANCE
F001     11/1/2010     10,000     10,000     10,000     0     10,000
F001     12/1/2010     -5,000     5,000     0     10,000     -5,000
F001     1/1/2011     5,000     10,000     0     10,000     0
F001     2/1/2011     -20,000     -10,000     0     10,000     -20,000
F001     3/1/2011     3,000     -7,000     0     10,000     -17,000
F001     4/1/2011     40,000     33,000     23,000     10,000     23,000
F001     5/1/2011     10,000     43,000     10,000     33,000     10,000
F001     6/1/2011     -80,000     -37,000     0     43,000     -80,000
F001     7/1/2011     6,000     -31,000     0     43,000     -74,000
F001     8/1/2011     15,000     0     0     0     0
F001     9/1/2011     -12,500     0     0     0     0
F001     10/1/2011     7,500     0     0     0     0
F001     11/1/2011     100,000     0     0     0     0
F002     11/1/2010     -10,000     -10,000     0     0     -10,000
F002     12/1/2010     5,000     -5,000     0     0     -5,000
F002     1/1/2011     -5,000     -10,000     0     0     -10,000
F002     2/1/2011     20,000     10,000     10,000     0     10,000
F002     3/1/2011     -3,000     7,000     0     10,000     -3,000
F002     4/1/2011     -40,000     -33,000     0     10,000     -43,000
F002     5/1/2011     -10,000     -43,000     0     10,000     -53,000
F002     6/1/2011     80,000     37,000     27,000     10,000     27,000
F002     7/1/2011     -6,000     31,000     0     37,000     -6,000
F002     8/1/2011     -15,000     0     0     0     0
F002     9/1/2011     12,500     0     0     0     0
F002     10/1/2011     -7,500     0     0     0     0
F002     11/1/2011     -100,000     0     0     0     0Edited by: 788729 on Nov 21, 2011 10:16 AM

Answer 1

Hi,
Sorry, I'm still not sure I understand.
788729 wrote:
Company's line of business and operations tends to throw off the accounting principles. Payment month is completly irrelevant but, included to see the differences in methodology. Payments in FAC_PAYMENTS table should just be summed at F_ID level and then allocate to FAC_SUMMARY E_MONTH. Explain exactly how fac_payments is used in this problem. I think I got the right results for this sample data wihout using fac_payments at all.
Fields(HIST_BALANCE, HIST_PAYMENT, HIST_BALANCE_AFTER_PAYMENT, PAYMENT_DUE_BALANCE) described on OUTPUT will need to be generated before determining the payments. Why? I seem to have gotten the right results calculating payments before hist_payment or balance_due_payment. In your new output, there is no hist_balance_after_payment column.
Output
F_ID     E_MONTH     BALANCE     HIST_BALANCE     PAYMENT     HIST_PAYMENT     PAYMENT_DUE_BALANCE
F001     11/1/2010     10,000     10,000     10,000     0     10,000
F001     12/1/2010     -5,000     5,000     0     10,000     -5,000
F001     1/1/2011     5,000     10,000     0     10,000     0
Here is a walk-through for F001.
F001 has a total 53,000 in payments. These payments needs to be allocated FAC_SUMMARY F001s positive PAYMENT_DUE_BALANCE at any E_MONTH.
For example:
@ 11/1/2010
BALANCE = 10,000
HIST_BALANCE = ACCUMULATED BALANCE Since this is first month, 0 + 10,000 = 10,000
PAYMENT = Needs to be CALCULATED = 10,000Of course it needs to be calculated. The question is: How it is calculated.
HIST_PAYMENT = ACCUMULATED BALANCE Since this is first month, = PAYMENT = 10,000
PAYMENT_DUE_BALANCE = PAYMENT 10,000 HIST_BALANCE-HIST_PAYMENT = 10,000-0 = 10,000
@ 12/1/2010
BALANCE = -5000
HIST_BALANCE = ACCUMULATED BALANCE , 10000 + (-5000) = 5,000
PAYMENT = 0 bcz PAYMENT_DUE_BALANCE is -5,000
HIST_PAYMENT = ACCUMULATED BALANCE 10,000 + 0 = 10,000I don't understand/ The balance numbers at this point are 10,000 and *5,000* (not 0).
PAYMENT_DUE_BALANCE = HIST_BALANCE - HIST_PAYMENT = 5,000-10,000 = -5,000
...This is not pretty, but it gets the results you requested:
WITH     got_hist_balance     AS
     SELECT       f_id
     ,       e_month
     ,       balance
     ,       SUM (balance) OVER ( PARTITION BY  f_id
                                        ORDER BY      e_month
                                )       AS hist_balance
     FROM       fac_summary
--     WHERE       ...     -- If you need any filtering, put it here
,     got_payment     AS
     SELECT     hb.*
     ,     CASE
              WHEN  hist_balance <= 0
              THEN  0
              ELSE  GREATEST ( 0
                             , hist_balance - GREATEST ( 0
                                                    , NVL ( MAX (hist_balance) OVER ( PARTITION BY  f_id
                                                                                       ORDER BY          e_month
                                                                    ROWS BETWEEN  UNBOUNDED PRECEDING
                                                                                  AND          1            PRECEDING                  
                                              , 0
          END          AS payment
     FROM    got_hist_balance  hb
,     got_hist_payment     AS
     SELECT  p.*
     ,     SUM (payment) OVER ( PARTITION BY  f_id
                            ORDER BY      e_month
                       ) - payment          AS hist_payment
     ,     CASE
               WHEN  e_month     < ADD_MONTHS ( TRUNC (SYSDATE, 'MONTH')
                                           , -3
               THEN  1
               ELSE  0
          END          AS b          -- Black-out factor
     FROM    got_payment     p
SELECT       f_id
,       e_month
,       balance
,       b * hist_balance               AS hist_balance
,       b * payment                    AS payment
,       b * hist_payment               AS hist_payment
,       b * (hist_balance - hist_payment)     AS payment_due_balance
FROM       got_hist_payment
ORDER BY  f_id
,            e_month
;Output:
`                                                     PAYMENT
                             HIST_             HIST_    _DUE_
F_ID E_MONTH      BALANCE  BALANCE  PAYMENT  PAYMENT  BALANCE
F001 01-Nov-2010   10,000   10,000   10,000        0   10,000
F001 01-Dec-2010   -5,000    5,000        0   10,000   -5,000
F001 01-Jan-2011    5,000   10,000        0   10,000        0
F001 01-Feb-2011  -20,000  -10,000        0   10,000  -20,000
F001 01-Mar-2011    3,000   -7,000        0   10,000  -17,000
F001 01-Apr-2011   40,000   33,000   23,000   10,000   23,000
F001 01-May-2011   10,000   43,000   10,000   33,000   10,000
F001 01-Jun-2011  -80,000  -37,000        0   43,000  -80,000
F001 01-Jul-2011    6,000  -31,000        0   43,000  -74,000
F001 01-Aug-2011   15,000        0        0        0        0
F001 01-Sep-2011  -12,500        0        0        0        0
F001 01-Oct-2011    7,500        0        0        0        0
F001 01-Nov-2011  100,000        0        0        0        0
F002 01-Nov-2010  -10,000  -10,000        0        0  -10,000
F002 01-Dec-2010    5,000   -5,000        0        0   -5,000
F002 01-Jan-2011   -5,000  -10,000        0        0  -10,000
F002 01-Feb-2011   20,000   10,000   10,000        0   10,000
F002 01-Mar-2011   -3,000    7,000        0   10,000   -3,000
F002 01-Apr-2011  -40,000  -33,000        0   10,000  -43,000
F002 01-May-2011  -10,000  -43,000        0   10,000  -53,000
F002 01-Jun-2011   80,000   37,000   27,000   10,000   27,000
F002 01-Jul-2011   -6,000   31,000        0   37,000   -6,000
F002 01-Aug-2011  -15,000        0        0        0        0
F002 01-Sep-2011   12,500        0        0        0        0
F002 01-Oct-2011   -7,500        0        0        0        0
F002 01-Nov-2011 -100,000        0        0        0        0I suspect I'm getting some of these figures in a very round-about manner, and could do better if I understood the business requirements better.