Sync owner ledger + payments into Accounting

DB triggers on public.owner_ledger_entries (migration applied to prod):
charges (debit) -> accounting.invoices; payments (credit) ->
accounting.payments_received (deposited=false, Undeposited Funds). Customer
balance recomputed authoritatively from the source ledger; ledger payments
FIFO-applied to ledger invoices. Keyed external_source='acmacc_ledger'.
Backfilled 6,756 invoices + 4,253 payments; balances reconcile exactly.

Frontend: customer Ledger tab now renders real payments_received credits
(true dates/amounts); Make Deposit page surfaces undeposited payments_received
alongside Undeposited Funds transactions and deposits both.

Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>

supabase/migrations/20260601130000_accounting_sync_owner_ledger.sql

@@ -0,0 +1,179 @@
+-- Sync the main-app owner ledger (public.owner_ledger_entries) into the
+-- Accounting platform per association:
+--   * a CHARGE (debit > 0)  -> accounting.invoices  (the customer's AR ledger)
+--   * a PAYMENT (credit > 0) -> accounting.payments_received, deposited=false
+--     (Undeposited Funds) so the funds flow into the "Make Deposit" page.
+-- The accounting customer's balance is recomputed authoritatively from the
+-- source ledger. Scoped to associations that have an accounting.companies row.
+-- Keyed by external_source='acmacc_ledger', external_id=owner_ledger_entries.id.
+
+-- payments_received needs external linkage columns (invoices/bills/vendors already have them)
+alter table accounting.payments_received add column if not exists external_source text;
+alter table accounting.payments_received add column if not exists external_id text;
+create unique index if not exists ux_payments_received_ext
+  on accounting.payments_received (company_id, external_source, external_id)
+  where external_id is not null;
+
+-- ---------------------------------------------------------------------------
+-- Recompute a synced customer's balance from the source ledger and FIFO-apply
+-- ledger payments across that customer's ledger invoices (so paid_amount/status
+-- look right). Only touches acmacc_ledger rows — manual invoices/payments are
+-- left alone.
+-- ---------------------------------------------------------------------------
+create or replace function accounting.recompute_customer_from_ledger(
+  _company_id uuid, _customer_id uuid, _unit_id uuid, _association_id uuid
+) returns void
+language plpgsql security definer set search_path to 'public','accounting'
+as $$
+declare
+  _bal  numeric;
+  _pool numeric;
+  _alloc numeric;
+  inv   record;
+begin
+  if _customer_id is null or _unit_id is null then return; end if;
+
+  -- Authoritative AR balance = sum(debit - credit) of the unit's live ledger.
+  select coalesce(sum(debit - credit), 0) into _bal
+  from public.owner_ledger_entries
+  where unit_id = _unit_id and association_id = _association_id
+    and coalesce(is_archived, false) = false;
+  update accounting.customers set balance = _bal where id = _customer_id;
+
+  -- FIFO-allocate ledger payments across ledger invoices.
+  select coalesce(sum(amount), 0) into _pool
+  from accounting.payments_received
+  where customer_id = _customer_id and external_source = 'acmacc_ledger';
+
+  for inv in
+    select id, total from accounting.invoices
+    where customer_id = _customer_id and external_source = 'acmacc_ledger'
+    order by issue_date asc, created_at asc
+  loop
+    _alloc := greatest(0, least(_pool, inv.total));
+    update accounting.invoices set
+      paid_amount = _alloc,
+      status = case when _alloc >= inv.total and inv.total > 0
+                    then 'paid'::accounting.invoice_status
+                    else 'sent'::accounting.invoice_status end,
+      updated_at = now()
+    where id = inv.id;
+    _pool := _pool - _alloc;
+  end loop;
+end;
+$$;
+
+-- ---------------------------------------------------------------------------
+-- Sync one ledger entry into accounting (idempotent).
+-- ---------------------------------------------------------------------------
+create or replace function accounting.sync_owner_ledger_entry(_entry_id uuid)
+returns void
+language plpgsql security definer set search_path to 'public','accounting'
+as $$
+declare
+  e public.owner_ledger_entries%rowtype;
+  _company_id uuid;
+  _customer_id uuid;
+begin
+  select * into e from public.owner_ledger_entries where id = _entry_id;
+  if not found then return; end if;
+
+  select id into _company_id from accounting.companies where association_id = e.association_id;
+  if _company_id is null then return; end if;
+
+  select id into _customer_id from accounting.customers
+  where company_id = _company_id and external_source = 'acmacc_unit'
+    and external_id = e.unit_id::text;
+  if _customer_id is null then return; end if; -- unit not synced; nothing to attach to
+
+  if coalesce(e.is_archived, false) then
+    delete from accounting.invoices          where company_id=_company_id and external_source='acmacc_ledger' and external_id=e.id::text;
+    delete from accounting.payments_received where company_id=_company_id and external_source='acmacc_ledger' and external_id=e.id::text;
+
+  elsif coalesce(e.debit, 0) > 0 then
+    -- charge -> invoice (drop any stale payment row for this entry)
+    delete from accounting.payments_received where company_id=_company_id and external_source='acmacc_ledger' and external_id=e.id::text;
+    insert into accounting.invoices
+      (company_id, customer_id, number, issue_date, due_date, status, subtotal, tax, total, notes, external_source, external_id)
+    values
+      (_company_id, _customer_id,
+       'AR-' || to_char(e.date, 'YYYYMMDD') || '-' || left(replace(e.id::text, '-', ''), 6),
+       e.date, e.date, 'sent'::accounting.invoice_status,
+       e.debit, 0, e.debit,
+       coalesce(nullif(e.description, ''), initcap(e.transaction_type)),
+       'acmacc_ledger', e.id::text)
+    on conflict (company_id, external_source, external_id) where external_id is not null
+    do update set customer_id=excluded.customer_id, issue_date=excluded.issue_date,
+       due_date=excluded.due_date, subtotal=excluded.subtotal, total=excluded.total,
+       notes=excluded.notes, number=excluded.number, updated_at=now();
+
+  elsif coalesce(e.credit, 0) > 0 then
+    -- payment -> payments_received (Undeposited Funds); never reset deposited/deposit_id
+    delete from accounting.invoices where company_id=_company_id and external_source='acmacc_ledger' and external_id=e.id::text;
+    insert into accounting.payments_received
+      (company_id, customer_id, payment_date, amount, method, reference, memo, deposited, external_source, external_id)
+    values
+      (_company_id, _customer_id, e.date, e.credit,
+       coalesce(nullif(e.transaction_type, ''), 'payment'),
+       e.reference_id, e.description, false, 'acmacc_ledger', e.id::text)
+    on conflict (company_id, external_source, external_id) where external_id is not null
+    do update set customer_id=excluded.customer_id, payment_date=excluded.payment_date,
+       amount=excluded.amount, method=excluded.method, reference=excluded.reference,
+       memo=excluded.memo, updated_at=now();
+
+  else
+    delete from accounting.invoices          where company_id=_company_id and external_source='acmacc_ledger' and external_id=e.id::text;
+    delete from accounting.payments_received where company_id=_company_id and external_source='acmacc_ledger' and external_id=e.id::text;
+  end if;
+
+  perform accounting.recompute_customer_from_ledger(_company_id, _customer_id, e.unit_id, e.association_id);
+end;
+$$;
+
+-- Remove synced rows for a deleted/moved ledger entry, then recompute.
+create or replace function accounting.unsync_owner_ledger_entry(
+  _entry_id uuid, _association_id uuid, _unit_id uuid
+) returns void
+language plpgsql security definer set search_path to 'public','accounting'
+as $$
+declare _company_id uuid; _customer_id uuid;
+begin
+  select id into _company_id from accounting.companies where association_id=_association_id;
+  if _company_id is null then return; end if;
+  delete from accounting.invoices          where company_id=_company_id and external_source='acmacc_ledger' and external_id=_entry_id::text;
+  delete from accounting.payments_received where company_id=_company_id and external_source='acmacc_ledger' and external_id=_entry_id::text;
+  select id into _customer_id from accounting.customers
+    where company_id=_company_id and external_source='acmacc_unit' and external_id=_unit_id::text;
+  perform accounting.recompute_customer_from_ledger(_company_id, _customer_id, _unit_id, _association_id);
+end;
+$$;
+
+-- Trigger glue (error-swallowed so a sync hiccup never blocks a ledger write).
+create or replace function accounting.tg_owner_ledger_sync()
+returns trigger
+language plpgsql security definer set search_path to 'public','accounting'
+as $$
+begin
+  begin
+    if tg_op = 'DELETE' then
+      perform accounting.unsync_owner_ledger_entry(old.id, old.association_id, old.unit_id);
+      return old;
+    end if;
+    if tg_op = 'UPDATE'
+       and (old.unit_id is distinct from new.unit_id
+            or old.association_id is distinct from new.association_id) then
+      perform accounting.unsync_owner_ledger_entry(old.id, old.association_id, old.unit_id);
+    end if;
+    perform accounting.sync_owner_ledger_entry(new.id);
+    return new;
+  exception when others then
+    raise warning 'accounting: owner_ledger sync failed for %: %', coalesce(new.id, old.id), sqlerrm;
+    return coalesce(new, old);
+  end;
+end;
+$$;
+
+drop trigger if exists trg_acct_sync_owner_ledger on public.owner_ledger_entries;
+create trigger trg_acct_sync_owner_ledger
+  after insert or update or delete on public.owner_ledger_entries
+  for each row execute function accounting.tg_owner_ledger_sync();