feat(reports): adjust financial report calculations to maintain sign for accuracy

ts/skr.classes.reports.ts

@@ -122,11 +122,11 @@ export class Reports {
         const entry: IIncomeStatementEntry = {
           accountNumber: account.accountNumber,
           accountName: account.accountName,
-          amount: Math.abs(balance),
+          amount: balance, // Keep the sign for correct calculation
         };
 
         revenueEntries.push(entry);
-        totalRevenue += Math.abs(balance);
+        totalRevenue += balance; // Revenue accounts normally have credit balance (positive)
       }
     }
 
@@ -138,23 +138,24 @@ export class Reports {
         const entry: IIncomeStatementEntry = {
           accountNumber: account.accountNumber,
           accountName: account.accountName,
-          amount: Math.abs(balance),
+          amount: balance, // Keep the sign - negative balance reduces expenses
         };
 
         expenseEntries.push(entry);
-        totalExpenses += Math.abs(balance);
+        totalExpenses += balance; // Expense accounts normally have debit balance (positive)
+                                  // But credit balances (negative) reduce total expenses
       }
     }
 
-    // Calculate percentages
+    // Calculate percentages using absolute values to avoid negative percentages
     revenueEntries.forEach((entry) => {
       entry.percentage =
-        totalRevenue > 0 ? (entry.amount / totalRevenue) * 100 : 0;
+        totalRevenue !== 0 ? (Math.abs(entry.amount) / Math.abs(totalRevenue)) * 100 : 0;
     });
 
     expenseEntries.forEach((entry) => {
       entry.percentage =
-        totalRevenue > 0 ? (entry.amount / totalRevenue) * 100 : 0;
+        totalRevenue !== 0 ? (Math.abs(entry.amount) / Math.abs(totalRevenue)) * 100 : 0;
     });
 
     // Sort entries by account number
@@ -214,7 +215,7 @@ export class Reports {
         const entry: IBalanceSheetEntry = {
           accountNumber: account.accountNumber,
           accountName: account.accountName,
-          amount: Math.abs(balance),
+          amount: balance, // Keep the sign for display
         };
 
         // Classify as current or fixed based on account class
@@ -224,7 +225,7 @@ export class Reports {
           fixedAssets.push(entry);
         }
 
-        totalAssets += Math.abs(balance);
+        totalAssets += balance; // Add with sign to get correct total
       }
     }
 
@@ -240,7 +241,7 @@ export class Reports {
         const entry: IBalanceSheetEntry = {
           accountNumber: account.accountNumber,
           accountName: account.accountName,
-          amount: Math.abs(balance),
+          amount: balance, // Keep the sign for display
         };
 
         // Classify as current or long-term based on account number
@@ -253,7 +254,7 @@ export class Reports {
           longTermLiabilities.push(entry);
         }
 
-        totalLiabilities += Math.abs(balance);
+        totalLiabilities += balance; // Add with sign to get correct total
       }
     }
 
@@ -268,23 +269,27 @@ export class Reports {
         const entry: IBalanceSheetEntry = {
           accountNumber: account.accountNumber,
           accountName: account.accountName,
-          amount: Math.abs(balance),
+          amount: balance, // Keep the sign for display
         };
 
         equityEntries.push(entry);
-        totalEquity += Math.abs(balance);
+        totalEquity += balance; // Add with sign to get correct total
       }
     }
 
-    // Add current year profit/loss
+    // Add current year profit/loss only if accounts haven't been closed
+    // Check if revenue/expense accounts have non-zero balances (indicates not closed)
     const incomeStatement = await this.getIncomeStatement(params);
-    if (incomeStatement.netIncome !== 0) {
+    
+    // Only add current year profit/loss if we have unclosed revenue/expense accounts
+    // (i.e., the income statement shows non-zero revenue or expenses)
+    if (incomeStatement.netIncome !== 0 && (incomeStatement.totalRevenue !== 0 || incomeStatement.totalExpenses !== 0)) {
       equityEntries.push({
         accountNumber: '9999',
         accountName: 'Current Year Profit/Loss',
-        amount: Math.abs(incomeStatement.netIncome),
+        amount: incomeStatement.netIncome, // Keep the sign
       });
-      totalEquity += Math.abs(incomeStatement.netIncome);
+      totalEquity += incomeStatement.netIncome; // Add with sign
     }
 
     // Sort entries