hv2-all-in-one/r-scripts/hv2-analysis/income-expense-analysis.Rmd

---
title: "HV2 Jahresabrechnung"
author: "Wolfgang Hottgenroth"
date: "2022-09-18"
output:
  pdf_document: default
  html_document: default
  word_document: default
---


```{r setup, include=FALSE, echo=FALSE, message=FALSE}
knitr::opts_chunk$set(echo = FALSE, message=FALSE)
```


```{r}
library(tidyverse, warn.conflicts = FALSE)
library(DBI, warn.conflicts = FALSE)
library(tidyr, warn.conflicts = FALSE)
library(dplyr, warn.conflicts = FALSE)
```

```{r}
YEAR <- 2021

HOME <- Sys.getenv("HOME")
Sys.setenv(PGHOST = "db.mainscnt.eu",
           PGDATABASE = "hv2",
           PGPORT = 5432,
           PGUSER = "wn",
           PGSSLMODE = "verify-ca",
           PGSSLKEY = paste(HOME, "/keys/psql/wn-postgresql-client-2.key", sep=""),
           PGSSLCERT = paste(HOME, "/keys/psql/wn-postgresql-client-2.crt", sep=""),
           PGSSLROOTCERT = paste(HOME, "/keys/psql/postgres-ca.crt", sep=""))


con <- dbConnect(RPostgres::Postgres())
```


# Übersicht über die Einnahmen

```{r}
res <- dbSendQuery(con, "
select f.description as flat,
    p.description as premise,
    aec.description as category,
    sum(ae.amount) as amount
from flat_t f,
    premise_t p,
    tenancy_t ty,
    tenant_t t,
    account_t a,
    account_entry_t ae,
    account_entry_category_t aec
where p.id = f.premise and
    ty.flat = f.id and
    ty.tenant = t.id and
    a.id = t.account and
    ae.account = a.id and
    aec.id = ae.account_entry_category and
    ae.fiscal_year = $1 and
    aec.description in ('Mietzahlung', 'Mietforderung', 'Betriebskostenforderung', 'Betriebskostenausgleich')
group by p.description,
    f.description,
    aec.description;
")
dbBind(res, list(YEAR))

income <- dbFetch(res)
dbClearResult(res)

income <- income %>% 
  pivot_wider(names_from = category, values_from = amount) %>%
  mutate(Miete := -1 * Mietforderung) %>%
  mutate(Betriebskosten := Mietzahlung - Miete + Betriebskostenausgleich) %>%
  select(flat, premise, Miete, Betriebskosten) %>%
  arrange(premise, flat) %>%
  # mutate(across(where(is.numeric), ~num(., digits=2))) %>%
  mutate(across(where(is.numeric), ~replace(., is.na(.), 0)))
```


```{r}
knitr::kable(income)
```


# Übersicht über die Ausgaben

```{r}

res <- dbSendQuery(con, "
select aec.overhead_relevant as overhead_relevant,
    aec.description as category,
    sum(ae.amount) as amount
from account_entry_category_t aec,
    account_entry_t ae
where aec.id = ae.account_entry_category and
    aec.id not in (2, 3, 4, 29) and
    ae.fiscal_year = $1
group by aec.overhead_relevant,
    aec.description
")
dbBind(res, list(YEAR))

expense <- dbFetch(res)
dbClearResult(res)

expense <- expense %>%
  arrange(overhead_relevant, category) %>%
  # mutate(across(where(is.numeric), ~num(., digits=2))) %>%
  mutate(across(where(is.numeric), ~replace(., is.na(.), 0)))
```

```{r}
knitr::kable(expense)
```



# Zusammenfassung



```{r}
total_fee <- sum(income$Miete) 
total_overhead <- sum(income$Betriebskosten)
total_income <- total_fee + total_overhead

total_expense <- sum(expense$amount)
overhead_relevant_expense <- expense %>%
  filter(overhead_relevant == TRUE)
total_overhead_relevant_expense <- sum(overhead_relevant_expense$amount)

total <- total_income + total_expense

overview.income <- as_tibble(
  data.frame(
    "Kategorie" = c("Mieteinnahmen", "Betriebskostenvorauszahlungen", "Einnahmen ingesamt"),
    "Betrag" = c(total_fee, total_overhead, total_income)
  )
)
overview.expense <- as_tibble(
  data.frame(
    "Kategorie" = c("Ausgaben insgesamt", "davon Betriebskostenausgaben"),
    "Betrag" = c(-1 * total_expense, -1 * total_overhead_relevant_expense)
  )
)

overview.gain <- as_tibble(
  data.frame(
    "Überschuss" = c(total)
  )
)
```


## Einnahmen
```{r}
knitr::kable(overview.income)
```

## Ausgaben
```{r}
knitr::kable(overview.expense)
```

## Überschuss
```{r}
knitr::kable(overview.gain)
```