wip budgets

app/Enums/Accounting/BudgetStatus.php

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+<?php
+
+namespace App\Enums\Accounting;
+
+use Filament\Support\Contracts\HasColor;
+use Filament\Support\Contracts\HasLabel;
+
+enum BudgetStatus: string implements HasColor, HasLabel
+{
+    case Draft = 'draft';
+    case Active = 'active';
+    case Closed = 'closed';
+
+    public function getLabel(): ?string
+    {
+        return $this->name;
+    }
+
+    public function getColor(): string | array | null
+    {
+        return match ($this) {
+            self::Draft => 'gray',
+            self::Active => 'success',
+            self::Closed => 'warning',
+        };
+    }
+
+    public function isEditable(): bool
+    {
+        return in_array($this, [self::Draft, self::Active]);
+    }
+
+    public static function editableStatuses(): array
+    {
+        return [self::Draft, self::Active];
+    }
+}

app/Models/Accounting/Budget.php

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+<?php
+
+namespace App\Models\Accounting;
+
+use App\Concerns\Blamable;
+use App\Concerns\CompanyOwned;
+use App\Enums\Accounting\BudgetStatus;
+use Filament\Actions\Action;
+use Filament\Actions\MountableAction;
+use Filament\Actions\ReplicateAction;
+use Illuminate\Database\Eloquent\Builder;
+use Illuminate\Database\Eloquent\Casts\Attribute;
+use Illuminate\Database\Eloquent\Factories\HasFactory;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\HasMany;
+use Illuminate\Support\Carbon;
+
+class Budget extends Model
+{
+    use Blamable;
+    use CompanyOwned;
+    use HasFactory;
+
+    protected $fillable = [
+        'company_id',
+        'name',
+        'start_date',
+        'end_date',
+        'status', // draft, active, closed
+        'interval_type', // day, week, month, quarter, year
+        'notes',
+        'approved_at',
+        'closed_at',
+        'created_by',
+        'updated_by',
+    ];
+
+    protected $casts = [
+        'start_date' => 'date',
+        'end_date' => 'date',
+        'status' => BudgetStatus::class,
+        'approved_at' => 'datetime',
+        'closed_at' => 'datetime',
+    ];
+
+    public function budgetItems(): HasMany
+    {
+        return $this->hasMany(BudgetItem::class);
+    }
+
+    public function isDraft(): bool
+    {
+        return $this->status === BudgetStatus::Draft;
+    }
+
+    public function isActive(): bool
+    {
+        return $this->status === BudgetStatus::Active;
+    }
+
+    public function isClosed(): bool
+    {
+        return $this->status === BudgetStatus::Closed;
+    }
+
+    public function wasApproved(): bool
+    {
+        return $this->approved_at !== null;
+    }
+
+    public function wasClosed(): bool
+    {
+        return $this->closed_at !== null;
+    }
+
+    public function canBeApproved(): bool
+    {
+        return $this->isDraft() && ! $this->wasApproved();
+    }
+
+    public function canBeClosed(): bool
+    {
+        return $this->isActive() && ! $this->wasClosed();
+    }
+
+    public function hasItems(): bool
+    {
+        return $this->budgetItems()->exists();
+    }
+
+    public function scopeDraft(Builder $query): Builder
+    {
+        return $query->where('status', BudgetStatus::Draft);
+    }
+
+    public function scopeActive(Builder $query): Builder
+    {
+        return $query->where('status', BudgetStatus::Active);
+    }
+
+    public function scopeClosed(Builder $query): Builder
+    {
+        return $query->where('status', BudgetStatus::Closed);
+    }
+
+    public function scopeCurrentlyActive(Builder $query): Builder
+    {
+        return $query->active()
+            ->where('start_date', '<=', now())
+            ->where('end_date', '>=', now());
+    }
+
+    protected function isCurrentlyInPeriod(): Attribute
+    {
+        return Attribute::get(function () {
+            return now()->between($this->start_date, $this->end_date);
+        });
+    }
+
+    /**
+     * Approve a draft budget
+     */
+    public function approveDraft(?Carbon $approvedAt = null): void
+    {
+        if (! $this->canBeApproved()) {
+            throw new \RuntimeException('Budget cannot be approved.');
+        }
+
+        $approvedAt ??= now();
+
+        $this->update([
+            'status' => BudgetStatus::Active,
+            'approved_at' => $approvedAt,
+        ]);
+    }
+
+    /**
+     * Close an active budget
+     */
+    public function close(?Carbon $closedAt = null): void
+    {
+        if (! $this->canBeClosed()) {
+            throw new \RuntimeException('Budget cannot be closed.');
+        }
+
+        $closedAt ??= now();
+
+        $this->update([
+            'status' => BudgetStatus::Closed,
+            'closed_at' => $closedAt,
+        ]);
+    }
+
+    /**
+     * Reopen a closed budget
+     */
+    public function reopen(): void
+    {
+        if (! $this->isClosed()) {
+            throw new \RuntimeException('Only closed budgets can be reopened.');
+        }
+
+        $this->update([
+            'status' => BudgetStatus::Active,
+            'closed_at' => null,
+        ]);
+    }
+
+    /**
+     * Get Action for approving a draft budget
+     */
+    public static function getApproveDraftAction(string $action = Action::class): MountableAction
+    {
+        return $action::make('approveDraft')
+            ->label('Approve')
+            ->icon('heroicon-m-check-circle')
+            ->visible(function (self $record) {
+                return $record->canBeApproved();
+            })
+            ->databaseTransaction()
+            ->successNotificationTitle('Budget approved')
+            ->action(function (self $record, MountableAction $action) {
+                $record->approveDraft();
+                $action->success();
+            });
+    }
+
+    /**
+     * Get Action for closing an active budget
+     */
+    public static function getCloseAction(string $action = Action::class): MountableAction
+    {
+        return $action::make('close')
+            ->label('Close')
+            ->icon('heroicon-m-lock-closed')
+            ->color('warning')
+            ->visible(function (self $record) {
+                return $record->canBeClosed();
+            })
+            ->requiresConfirmation()
+            ->databaseTransaction()
+            ->successNotificationTitle('Budget closed')
+            ->action(function (self $record, MountableAction $action) {
+                $record->close();
+                $action->success();
+            });
+    }
+
+    /**
+     * Get Action for reopening a closed budget
+     */
+    public static function getReopenAction(string $action = Action::class): MountableAction
+    {
+        return $action::make('reopen')
+            ->label('Reopen')
+            ->icon('heroicon-m-lock-open')
+            ->visible(function (self $record) {
+                return $record->isClosed();
+            })
+            ->requiresConfirmation()
+            ->databaseTransaction()
+            ->successNotificationTitle('Budget reopened')
+            ->action(function (self $record, MountableAction $action) {
+                $record->reopen();
+                $action->success();
+            });
+    }
+
+    /**
+     * Get Action for duplicating a budget
+     */
+    public static function getReplicateAction(string $action = ReplicateAction::class): MountableAction
+    {
+        return $action::make()
+            ->excludeAttributes([
+                'status',
+                'approved_at',
+                'closed_at',
+                'created_by',
+                'updated_by',
+                'created_at',
+                'updated_at',
+            ])
+            ->modal(false)
+            ->beforeReplicaSaved(function (self $original, self $replica) {
+                $replica->status = BudgetStatus::Draft;
+                $replica->name = $replica->name . ' (Copy)';
+                // Optionally adjust dates for the new budget period
+                // $replica->start_date = now()->startOfMonth();
+                // $replica->end_date = now()->endOfYear();
+            })
+            ->databaseTransaction()
+            ->after(function (self $original, self $replica) {
+                // Clone budget items
+                $original->budgetItems->each(function (BudgetItem $item) use ($replica) {
+                    $newItem = $item->replicate([
+                        'budget_id',
+                        'created_by',
+                        'updated_by',
+                        'created_at',
+                        'updated_at',
+                    ]);
+
+                    $newItem->budget_id = $replica->id;
+                    $newItem->save();
+                });
+            })
+            ->successRedirectUrl(static function (self $replica) {
+                return BudgetResource::getUrl('edit', ['record' => $replica]);
+            });
+    }
+}

app/Models/Accounting/BudgetItem.php

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+<?php
+
+namespace App\Models\Accounting;
+
+use App\Casts\MoneyCast;
+use App\Concerns\Blamable;
+use App\Concerns\CompanyOwned;
+use Illuminate\Database\Eloquent\Casts\Attribute;
+use Illuminate\Database\Eloquent\Factories\HasFactory;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+
+class BudgetItem extends Model
+{
+    use Blamable;
+    use CompanyOwned;
+    use HasFactory;
+
+    protected $fillable = [
+        'company_id',
+        'budget_id',
+        'account_id',
+        'start_date',
+        'end_date',
+        'amount', // in cents
+        'created_by',
+        'updated_by',
+    ];
+
+    protected $casts = [
+        'start_date' => 'date',
+        'end_date' => 'date',
+        'amount' => MoneyCast::class,
+    ];
+
+    public function budget(): BelongsTo
+    {
+        return $this->belongsTo(Budget::class);
+    }
+
+    public function account(): BelongsTo
+    {
+        return $this->belongsTo(Account::class);
+    }
+
+    /**
+     * Get actual transaction amount for this account and date range.
+     */
+    protected function actualAmount(): Attribute
+    {
+        return Attribute::make(
+            get: function () {
+                return Transaction::whereHas('journalEntries', function ($query) {
+                    $query->where('account_id', $this->account_id);
+                })
+                    ->whereBetween('posted_at', [$this->start_date, $this->end_date])
+                    ->sum('amount');
+            }
+        );
+    }
+
+    /**
+     * Get variance (budget - actual) for this budget item.
+     */
+    protected function variance(): Attribute
+    {
+        return Attribute::make(
+            get: function () {
+                return $this->amount - $this->actualAmount;
+            }
+        );
+    }
+
+    /**
+     * Get variance percentage for this budget item.
+     */
+    protected function variancePercentage(): Attribute
+    {
+        return Attribute::make(
+            get: function () {
+                if ($this->amount == 0) {
+                    return 0;
+                }
+
+                return ($this->variance / $this->amount) * 100;
+            }
+        );
+    }
+}

database/factories/Accounting/BudgetFactory.php

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+<?php
+
+namespace Database\Factories\Accounting;
+
+use Illuminate\Database\Eloquent\Factories\Factory;
+
+/**
+ * @extends \Illuminate\Database\Eloquent\Factories\Factory<\App\Models\Accounting\Budget>
+ */
+class BudgetFactory extends Factory
+{
+    /**
+     * Define the model's default state.
+     *
+     * @return array<string, mixed>
+     */
+    public function definition(): array
+    {
+        return [
+            //
+        ];
+    }
+}

database/factories/Accounting/BudgetItemFactory.php

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+<?php
+
+namespace Database\Factories\Accounting;
+
+use Illuminate\Database\Eloquent\Factories\Factory;
+
+/**
+ * @extends \Illuminate\Database\Eloquent\Factories\Factory<\App\Models\Accounting\BudgetItem>
+ */
+class BudgetItemFactory extends Factory
+{
+    /**
+     * Define the model's default state.
+     *
+     * @return array<string, mixed>
+     */
+    public function definition(): array
+    {
+        return [
+            //
+        ];
+    }
+}

database/migrations/2025_03_15_191245_create_budgets_table.php

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+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    /**
+     * Run the migrations.
+     */
+    public function up(): void
+    {
+        Schema::create('budgets', function (Blueprint $table) {
+            $table->id();
+            $table->foreignId('company_id')->constrained()->cascadeOnDelete();
+            $table->string('name');
+            $table->date('start_date');
+            $table->date('end_date');
+            $table->string('status')->default('active'); // draft, active, closed
+            $table->string('interval_type')->default('month'); // day, week, month, quarter, year
+            $table->text('notes')->nullable();
+            $table->timestamp('approved_at')->nullable();
+            $table->timestamp('closed_at')->nullable();
+            $table->foreignId('created_by')->nullable()->constrained('users')->nullOnDelete();
+            $table->foreignId('updated_by')->nullable()->constrained('users')->nullOnDelete();
+            $table->timestamps();
+        });
+    }
+
+    /**
+     * Reverse the migrations.
+     */
+    public function down(): void
+    {
+        Schema::dropIfExists('budgets');
+    }
+};

database/migrations/2025_03_15_191321_create_budget_items_table.php

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+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    /**
+     * Run the migrations.
+     */
+    public function up(): void
+    {
+        Schema::create('budget_items', function (Blueprint $table) {
+            $table->id();
+            $table->foreignId('company_id')->constrained()->cascadeOnDelete();
+            $table->foreignId('budget_id')->constrained()->cascadeOnDelete();
+            $table->foreignId('account_id')->constrained('accounts')->cascadeOnDelete();
+            $table->date('start_date');
+            $table->date('end_date');
+            $table->bigInteger('amount')->default(0); // in cents
+            $table->foreignId('created_by')->nullable()->constrained('users')->nullOnDelete();
+            $table->foreignId('updated_by')->nullable()->constrained('users')->nullOnDelete();
+            $table->timestamps();
+        });
+    }
+
+    /**
+     * Reverse the migrations.
+     */
+    public function down(): void
+    {
+        Schema::dropIfExists('budget_items');
+    }
+};