Steuerkram/src/Controllers/EuerController.php

<?php

declare(strict_types=1);

namespace Steuerkram\Controllers;

use Steuerkram\Models\Asset;
use Steuerkram\Models\Setting;
use Steuerkram\Models\FiscalYear;
use Steuerkram\Services\EuerCalculator;
use Steuerkram\Services\PdfEuerService;
use Steuerkram\Services\PdfAnlagelisteService;
use Steuerkram\View;

class EuerController extends BaseController
{
    public function index(array $params): void
    {
        $years = FiscalYear::availableYears();
        if (empty($years)) $years = [(int)date('Y')];

        $view = new View();
        $view->render('layout/base.php', [
            'pageTitle' => 'EÜR – Einnahmen-Überschuss-Rechnung',
            'content'   => $this->renderView('tax/euer_index', ['years' => $years]),
        ]);
    }

    public function show(array $params): void
    {
        $year = (int)$params['year'];
        $calc = new EuerCalculator();
        $euer = $calc->calculate($year);

        $anlageliste = Asset::anlageliste($year);

        $view = new View();
        $view->render('layout/base.php', [
            'pageTitle'     => "EÜR {$year}",
            'content'       => $this->renderView('tax/euer_show', [
                'euer'        => $euer,
                'year'        => $year,
                'anlageliste' => $anlageliste,
            ]),
            'topbarActions' => '',
        ]);
    }

    public function kontoBookings(array $params): void
    {
        $year     = (int)$params['year'];
        $kontoId  = (int)$params['konto_id'];
        $calc     = new EuerCalculator();
        $bookings = $calc->fetchBookingsForKonto($year, $kontoId);
        $konto    = \Steuerkram\Models\Account::find($kontoId);

        $view = new View();
        $view->render('layout/base.php', [
            'pageTitle' => "EÜR {$year} – " . ($konto['bezeichnung'] ?? ''),
            'content'   => $this->renderView('tax/euer_konto_bookings', [
                'year'     => $year,
                'konto'    => $konto,
                'bookings' => $bookings,
            ]),
        ]);
    }

    public function pdf(array $params): void
    {
        $year     = (int)$params['year'];
        $calc     = new EuerCalculator();
        $euer     = $calc->calculate($year);
        $settings = Setting::get();

        $svc = new PdfEuerService();
        $svc->render($euer, $settings);
    }

    public function anlageCsv(array $params): void
    {
        $year        = (int)$params['year'];
        $anlageliste = Asset::anlageliste($year);
        $settings    = Setting::get();
        $firma       = $settings['firma'] ?? '';

        $fmtDate = function ($v) {
            if (empty($v)) return '';
            $ts = strtotime($v);
            return $ts ? date('d.m.Y', $ts) : $v;
        };
        $fmtNum = fn($v) => number_format((float)$v, 2, ',', '.');

        header('Content-Type: text/csv; charset=UTF-8');
        header('Content-Disposition: attachment; filename="Anlageliste-' . $year . '.csv"');
        header('Cache-Control: no-cache');

        $out = fopen('php://output', 'w');
        fprintf($out, chr(0xEF) . chr(0xBB) . chr(0xBF)); // UTF-8 BOM für Excel
        fputcsv($out, [
            'Anlage-ID', 'Bezeichnung', 'Anschaffungsdatum', 'Anschaffungskosten',
            'Nutzungsdauer', 'AfA Vorjahre', 'Restbuchwert Vorjahr',
            'AfA ' . $year, 'Restbuchwert 31.12.' . $year,
        ], ';');

        $sumBasis = $sumAfaVj = $sumRbwVj = $sumAfaJ = $sumRbw = 0.0;
        foreach ($anlageliste as $al) {
            $sumBasis  += $al['basis'];
            $sumAfaVj  += $al['afa_vorjahre'];
            $sumRbwVj  += $al['restbuchwert_vorjahr'];
            $sumAfaJ   += $al['afa_jahr'];
            $sumRbw    += $al['restbuchwert'];

            $nd = $al['nutzungsdauer'] !== null
                ? ($al['nutzungsdauer'] == 0 ? 'sofort' : $al['nutzungsdauer'])
                : '';

            fputcsv($out, [
                $al['anlage_nr'] ?: $al['lfd_nr'],
                $al['bezeichnung'],
                $fmtDate($al['anschaffungsdatum']),
                $fmtNum($al['basis']),
                $nd,
                $fmtNum($al['afa_vorjahre']),
                $fmtNum($al['restbuchwert_vorjahr']),
                $fmtNum($al['afa_jahr']),
                $fmtNum($al['restbuchwert']),
            ], ';');
        }

        fputcsv($out, [
            'Summe', '', '',
            $fmtNum($sumBasis), '',
            $fmtNum($sumAfaVj),
            $fmtNum($sumRbwVj),
            $fmtNum($sumAfaJ),
            $fmtNum($sumRbw),
        ], ';');

        fclose($out);
    }

    public function anlagePdf(array $params): void
    {
        $year        = (int)$params['year'];
        $anlageliste = Asset::anlageliste($year);
        $settings    = Setting::get();

        $svc = new PdfAnlagelisteService();
        $svc->render($year, $anlageliste, $settings);
    }
}