Steuerkram/src/Models/Asset.php

<?php

declare(strict_types=1);

namespace Steuerkram\Models;

use Steuerkram\Database;

class Asset
{
    public static function all(?int $fiscalYearId = null): array
    {
        $where  = '1=1';
        $params = [];

        if ($fiscalYearId !== null) {
            $where    = 'a.fiscal_year_id = ?';
            $params[] = $fiscalYearId;
        }

        return Database::fetchAll(
            "SELECT a.*, ac.kontonummer AS anlageart_kontonummer, ac.bezeichnung AS anlageart_bezeichnung
             FROM assets a
             LEFT JOIN accounts ac ON a.account_id = ac.id
             WHERE $where
             ORDER BY a.lfd_nr ASC, a.id ASC",
            $params
        );
    }

    public static function find(int $id): array|false
    {
        return Database::fetchOne(
            'SELECT a.*, ac.kontonummer AS anlageart_kontonummer, ac.bezeichnung AS anlageart_bezeichnung
             FROM assets a
             LEFT JOIN accounts ac ON a.account_id = ac.id
             WHERE a.id = ?',
            [$id]
        );
    }

    public static function anlagearten(): array
    {
        return Database::fetchAll(
            "SELECT id, kontonummer, bezeichnung FROM accounts
             WHERE kontenart = 'Anlagevermögen'
             ORDER BY kontonummer ASC"
        );
    }

    public static function nextLfdNr(): int
    {
        $row = Database::fetchOne('SELECT COALESCE(MAX(lfd_nr), 0) + 1 AS next FROM assets');
        return (int)($row['next'] ?? 1);
    }

    public static function generateAnlageNr(): string
    {
        $settings = Database::fetchOne(
            'SELECT anlage_nr_prefix, anlage_nr_next FROM company_settings WHERE id=1'
        );
        $prefix = $settings['anlage_nr_prefix'] ?? 'ANL';
        $next   = (int)($settings['anlage_nr_next'] ?? 1);
        $year   = date('Y');
        $nr     = sprintf('%s-%s-%04d', $prefix, $year, $next);

        Database::execute(
            'UPDATE company_settings SET anlage_nr_next = anlage_nr_next + 1 WHERE id=1'
        );

        return $nr;
    }

    public static function create(array $data): int
    {
        $fyId = null;
        if (!empty($data['anschaffungsdatum'])) {
            $year = (int)date('Y', strtotime($data['anschaffungsdatum']));
            $fy   = FiscalYear::findOrCreateByYear($year);
            $fyId = $fy['id'];
        }

        $anlageNr = $data['anlage_nr'] ?? self::generateAnlageNr();

        Database::execute(
            'INSERT INTO assets
                (lfd_nr, anlage_nr, bezeichnung, account_id, anschaffungsdatum, anschaffungskosten,
                 zugaenge, abgaenge, abschreibung_jahr, nutzungsdauer, notizen, fiscal_year_id)
             VALUES (?, ?, ?, ?, ?, ?, ?, ?, ?, ?, ?, ?)',
            [
                $data['lfd_nr']             ?? self::nextLfdNr(),
                $anlageNr,
                $data['bezeichnung'],
                isset($data['account_id']) && $data['account_id'] !== '' ? (int)$data['account_id'] : null,
                $data['anschaffungsdatum'],
                $data['anschaffungskosten'] ?? 0,
                $data['zugaenge']           ?? 0,
                $data['abgaenge']           ?? 0,
                $data['abschreibung_jahr']  ?? 0,
                isset($data['nutzungsdauer']) && $data['nutzungsdauer'] !== '' ? (int)$data['nutzungsdauer'] : null,
                $data['notizen']            ?? null,
                $fyId,
            ]
        );
        return (int)Database::lastInsertId();
    }

    public static function update(int $id, array $data): void
    {
        $fyId = null;
        if (!empty($data['anschaffungsdatum'])) {
            $year = (int)date('Y', strtotime($data['anschaffungsdatum']));
            $fy   = FiscalYear::findOrCreateByYear($year);
            $fyId = $fy['id'];
        }

        Database::execute(
            'UPDATE assets SET
                bezeichnung        = ?,
                account_id         = ?,
                anschaffungsdatum  = ?,
                anschaffungskosten = ?,
                zugaenge           = ?,
                abgaenge           = ?,
                abschreibung_jahr  = ?,
                nutzungsdauer      = ?,
                notizen            = ?,
                fiscal_year_id     = COALESCE(?, fiscal_year_id),
                updated_at         = NOW()
             WHERE id = ?',
            [
                $data['bezeichnung'],
                isset($data['account_id']) && $data['account_id'] !== '' ? (int)$data['account_id'] : null,
                $data['anschaffungsdatum'],
                $data['anschaffungskosten'] ?? 0,
                $data['zugaenge']           ?? 0,
                $data['abgaenge']           ?? 0,
                $data['abschreibung_jahr']  ?? 0,
                isset($data['nutzungsdauer']) && $data['nutzungsdauer'] !== '' ? (int)$data['nutzungsdauer'] : null,
                $data['notizen']            ?? null,
                $fyId,
                $id,
            ]
        );
    }

    public static function delete(int $id): bool
    {
        $asset = self::find($id);
        if (!$asset) return false;

        Database::execute('DELETE FROM assets WHERE id = ?', [$id]);
        return true;
    }
}