tax liability report adjustments, #25935, #26589, #27698

4 files changed, 110 insertions, 806 deletions

diff --git a/FS/FS/Report/Tax.pm b/FS/FS/Report/Tax.pm
index d3322af..f53414b 100644
--- a/FS/FS/Report/Tax.pm
+++ b/FS/FS/Report/Tax.pm
@@ -7,7 +7,7 @@ use Date::Format qw( time2str );
 
 use Data::Dumper;
 
-$DEBUG = 0;
+$DEBUG = 2;
 
 =item report_internal OPTIONS
 
@@ -41,6 +41,8 @@ sub report_internal {
 
   my ($taxname, $country, %breakdown);
 
+  # purify taxname properly here, as we're going to include it in lots of 
+  # SQL statements using single quotes only
   if ( $opt{taxname} =~ /^([\w\s]+)$/ ) {
     $taxname = $1;
   } else {
@@ -199,9 +201,36 @@ sub report_internal {
   $sql{taxable} =~ s/EXEMPT_WHERE//; # unrestricted
   $all_sql{taxable} =~ s/EXEMPT_WHERE//;
 
+  # estimated tax (taxable * rate)
+  $sql{estimated} = "$select
+    SUM(cust_main_county.tax / 100 * 
+      (cust_bill_pkg.setup + cust_bill_pkg.recur - COALESCE(exempt_charged, 0))
+    )
+    FROM cust_main_county
+    JOIN ($pkg_tax) AS pkg_tax USING (taxnum)
+    JOIN cust_bill_pkg USING (billpkgnum)
+    LEFT JOIN ($pkg_tax_exempt) AS pkg_tax_exempt
+      ON (pkg_tax_exempt.billpkgnum = cust_bill_pkg.billpkgnum 
+          AND pkg_tax_exempt.taxnum = cust_main_county.taxnum)
+    $join_cust_pkg $where AND $nottax 
+    $group";
+
+  $all_sql{estimated} = "$select_all
+    SUM(cust_main_county.tax / 100 * 
+      (cust_bill_pkg.setup + cust_bill_pkg.recur - COALESCE(exempt_charged, 0))
+    )
+    FROM cust_main_county
+    JOIN ($pkg_tax) AS pkg_tax USING (taxnum)
+    JOIN cust_bill_pkg USING (billpkgnum)
+    LEFT JOIN ($pkg_tax_exempt) AS pkg_tax_exempt
+      ON (pkg_tax_exempt.billpkgnum = cust_bill_pkg.billpkgnum 
+          AND pkg_tax_exempt.taxnum = cust_main_county.taxnum)
+    $join_cust_pkg $where AND $nottax 
+    $group_all";
+
   # there isn't one for 'sales', because we calculate sales by adding up 
   # the taxable and exempt columns.
-
+  
   # TAX QUERIES (billed tax, credited tax)
   # -----------
 
@@ -261,6 +290,9 @@ sub report_internal {
 
   my %data;
   my %total;
+  # note that we use keys(%sql) here and keys(%all_sql) later. nothing
+  # obligates us to use the same set of variables for the total query 
+  # as for the individual category queries
   foreach my $k (keys(%sql)) {
     my $stmt = $sql{$k};
     warn "\n".uc($k).":\n".$stmt."\n" if $DEBUG;
@@ -304,6 +336,40 @@ sub report_internal {
   # ]
   # non-requested grouping levels simply collapse into key = ''
 
+  # the much-maligned "out of taxable region"...
+  # find sales that are not linked to any tax with this name
+  # but are still inside the date range/agent criteria.
+  #
+  # This doesn't use $select_all/$group_all because we want a single number,
+  # not a breakdown by pkgclass. Unless someone needs that eventually, 
+  # in which case we'll turn it into an %all_sql query.
+  
+  my $outside_where =
+    "WHERE cust_bill._date >= $beginning AND cust_bill._date <= $ending";
+  if ( $agentnum ) {
+    $outside_where .= " AND cust_main.agentnum = $agentnum";
+  }
+  my $sql_outside = "SELECT SUM(cust_bill_pkg.setup + cust_bill_pkg.recur)
+    FROM cust_bill_pkg
+    $join_cust_pkg
+    $outside_where
+    AND $nottax
+    AND NOT EXISTS(
+      SELECT 1 FROM cust_tax_exempt_pkg
+        JOIN cust_main_county USING (taxnum)
+        WHERE cust_tax_exempt_pkg.billpkgnum = cust_bill_pkg.billpkgnum
+          AND cust_main_county.taxname = '$taxname'
+    )
+    AND NOT EXISTS(
+      SELECT 1 FROM cust_bill_pkg_tax_location
+        JOIN cust_main_county USING (taxnum)
+        WHERE cust_bill_pkg_tax_location.taxable_billpkgnum = cust_bill_pkg.billpkgnum
+          AND cust_main_county.taxname = '$taxname'
+    )
+  ";
+  warn "\nOUTSIDE:\n$sql_outside\n" if $DEBUG;
+  my $total_outside = FS::Record->scalar_sql($sql_outside);
+
   my %taxrates;
   foreach my $tax (
     qsearch('cust_main_county', {
@@ -320,6 +386,7 @@ sub report_internal {
     'data'      => \%data,
     'total'     => \%total,
     'taxrates'  => \%taxrates,
+    'outside'   => $total_outside,
   }, $class;
 }
 
@@ -411,8 +478,6 @@ sub table {
         $this_row{rate} = 'variable';
       } elsif ( $rate > 0 ) {
         $this_row{rate} = sprintf('%.2f', $rate);
-        $this_row{estimated} =
-          sprintf('%.2f', $this_row{taxable} * $rate / 100);
       }
       push @rows, \%this_row;
     }
diff --git a/httemplate/search/report_tax-xls.cgi b/httemplate/search/report_tax-xls.cgi
index 7b936b7..d0ef434 100755
--- a/httemplate/search/report_tax-xls.cgi
+++ b/httemplate/search/report_tax-xls.cgi
@@ -99,13 +99,30 @@ my %formatdef = (
     valign    => 'vcenter',
     bold      => 1,
   },
+  rowhead_outside => {
+    size      => 11,
+    align     => 'left',
+    valign    => 'vcenter',
+    bg_color  => 'gray',
+    bold      => 1,
+    italic    => 1,
+  },
+  currency_outside => {
+    size      => 11,
+    align     => 'right',
+    valign    => 'vcenter',
+    bg_color  => 'gray',
+    italic    => 1,
+    num_format=> 8, # ($#,##0.00_);[Red]($#,##0.00)
+  },
+
 );
 my %default = (
   font      => 'Calibri',
   border    => 1,
 );
 my @widths = ( #ick
-  18, (13) x 5, 3, 7.5, 3, 11, 11, 3, 11, 3, 11
+  30, (13) x 5, 3, 7.5, 3, 11, 11, 3, 11, 3, 11
 );
 
 my @format = ( {}, {}, {} ); # white row, gray row, yellow (totals) row
@@ -195,6 +212,15 @@ foreach my $row (@rows) {
   $prev_row = $row;
 }
 
+# at the end of everything
+if ( $report->{outside} > 0 ) {
+  my $f = $format[0];
+  $ws->set_row($y, 30); # height
+  $ws->write($y, 0, mt('Out of taxable region'), $f->{rowhead_outside});
+  $ws->write($y, 1, $report->{outside}, $f->{currency_outside});
+  $y++;
+}
+
 # ewwwww...
 for my $x (0..scalar(@widths)-1) {
   $ws->set_column($x, $x, $widths[$x]);
diff --git a/httemplate/search/report_tax.cgi b/httemplate/search/report_tax.cgi
index 124e5d8..bf3b3d8 100755..100644
--- a/httemplate/search/report_tax.cgi
+++ b/httemplate/search/report_tax.cgi
@@ -14,7 +14,7 @@ TD.sectionhead {
 .grid TH { background-color: #cccccc; padding: 0px 3px 2px }
 .row0 TD { background-color: #eeeeee; padding: 0px 3px 2px; text-align: right}
 .row1 TD { background-color: #ffffff; padding: 0px 3px 2px; text-align: right}
-TD.rowhead { font-weight: bold; text-align: left }
+TD.rowhead { font-weight: bold; text-align: left; padding: 0px 3px }
 .bigmath { font-size: large; font-weight: bold; font: sans-serif; text-align: center }
 .total { font-style: italic }
 </STYLE>
@@ -141,6 +141,19 @@ TD.rowhead { font-weight: bold; text-align: left }
 %   $rownum++;
 %   $prev_row = $row;
 % } # foreach my $row
+% # at the end of everything
+  </TBODY>
+% if ( $report->{outside} > 0 ) {
+  <TBODY CLASS="total" STYLE="background-color: #cccccc; line-height: 3">
+    <TR>
+      <TD CLASS="rowhead">
+        <% emt('Out of taxable region') %>
+      </TD>
+      <TD><% $money_sprintf->( $report->{outside } ) %></TD>
+      <TD COLSPAN=0></TD>
+    </TR>
+  </TBODY>
+% }
 </TABLE>
 
 <& /elements/footer.html &>
diff --git a/httemplate/search/report_tax_OLD.cgi b/httemplate/search/report_tax_OLD.cgi
deleted file mode 100644
index 1841903..0000000
--- a/httemplate/search/report_tax_OLD.cgi
+++ /dev/null
@@ -1,800 +0,0 @@
-<% include("/elements/header.html", "$agentname Tax Report - ".
-              ( $beginning
-                  ? time2str('%h %o %Y ', $beginning )
-                  : ''
-              ).
-              'through '.
-              ( $ending == 4294967295
-                  ? 'now'
-                  : time2str('%h %o %Y', $ending )
-              )
-          )
-%>
-<TD ALIGN="right">
-Download full results<BR>
-as <A HREF="<% $p.'search/report_tax-xls.cgi?'.$cgi->query_string%>">Excel spreadsheet</A>
-</TD>
-
-<STYLE type="text/css">
-td.sectionhead {
-  background-color: #777777;
-  color: #ffffff;
-  font-weight: bold;
-  text-align: left;
-}
-</STYLE>
-<% include('/elements/table-grid.html') %>
-  <TR>
-    <TH CLASS="grid" BGCOLOR="#cccccc" ROWSPAN=3></TH>
-    <TH CLASS="grid" BGCOLOR="#cccccc" COLSPAN=9>Sales</TH>
-    <TH CLASS="grid" BGCOLOR="#cccccc" ROWSPAN=3></TH>
-    <TH CLASS="grid" BGCOLOR="#cccccc" ROWSPAN=3>Rate</TH>
-    <TH CLASS="grid" BGCOLOR="#cccccc" ROWSPAN=3></TH>
-    <TH CLASS="grid" BGCOLOR="#cccccc" ROWSPAN=3>Tax owed</TH>
-% unless ( $cgi->param('show_taxclasses') ) { 
-      <TH CLASS="grid" BGCOLOR="#cccccc" ROWSPAN=3>Tax invoiced</TH>
-      <TH CLASS="grid" BGCOLOR="#cccccc" ROWSPAN=3></TH>
-      <TH CLASS="grid" BGCOLOR="#cccccc" ROWSPAN=3>Tax credited</TH>
-      <TH CLASS="grid" BGCOLOR="#cccccc" ROWSPAN=3></TH>
-      <TH CLASS="grid" BGCOLOR="#cccccc" ROWSPAN=3>Tax collected</TH>
-% } 
-  </TR>
-
-  <TR>
-    <TH CLASS="grid" BGCOLOR="#cccccc" ROWSPAN=2>Total</TH>
-    <TH CLASS="grid" BGCOLOR="#cccccc" ROWSPAN=2></TH>
-    <TH CLASS="grid" BGCOLOR="#cccccc" ROWSPAN=1>Non-taxable</TH>
-    <TH CLASS="grid" BGCOLOR="#cccccc" ROWSPAN=2></TH>
-    <TH CLASS="grid" BGCOLOR="#cccccc" ROWSPAN=1>Non-taxable</TH>
-    <TH CLASS="grid" BGCOLOR="#cccccc" ROWSPAN=2></TH>
-    <TH CLASS="grid" BGCOLOR="#cccccc" ROWSPAN=1>Non-taxable</TH>
-    <TH CLASS="grid" BGCOLOR="#cccccc" ROWSPAN=2></TH>
-    <TH CLASS="grid" BGCOLOR="#cccccc" ROWSPAN=2>Taxable</TH>
-  </TR>
-
-  <TR>
-    <TH CLASS="grid" BGCOLOR="#cccccc"><FONT SIZE=-1>(tax-exempt customer)</FONT></TH>
-    <TH CLASS="grid" BGCOLOR="#cccccc"><FONT SIZE=-1>(tax-exempt package)</FONT></TH>
-    <TH CLASS="grid" BGCOLOR="#cccccc"><FONT SIZE=-1>(monthly exemption)</FONT></TH>
-  </TR>
-
-% foreach my $class (@pkgclasses ) {
-%   next if @{ $class->{regions} } == 0;
-%   if ( $class->{classname} ) {
-  <TR>
-    <TD COLSPAN=19 CLASS="sectionhead"><% $class->{classname} %></TD>
-  </TR>
-%   }
-
-% my $bgcolor1 = '#eeeeee';
-% my $bgcolor2 = '#ffffff';
-% my $bgcolor;
-
-% my @regions = @{ $class->{regions} };
-% foreach my $region ( @regions ) {
-%
-%   my $link = '';
-%   if ( $with_pkgclass and length($class->{classnum}) ) {
-%     $link = ';classnum='.$class->{classnum};
-%   } # else we're not breaking down pkg class, or this is the grand total
-%
-%   if ( $region->{'label'} eq $out ) {
-%     $link .= ';out=1';
-%   } elsif ( $region->{'taxnums'} ) {
-%     # might be nicer to specify this as country:state:city
-%     $link .= ';'.join(';', map { "taxnum=$_" } @{ $region->{'taxnums'} });
-%   }
-%
-%   if ( $bgcolor eq $bgcolor1 ) {
-%     $bgcolor = $bgcolor2;
-%   } else {
-%     $bgcolor = $bgcolor1;
-%   }
-%
-%   my $hicolor = $bgcolor;
-%   unless ( $cgi->param('show_taxclasses') ) {
-%     my $diff = abs(   sprintf( '%.2f', $region->{'owed'} )
-%                     - sprintf( '%.2f', $region->{'tax'}  )
-%                   );
-%     if ( $diff > 0.02 ) {
-%       $hicolor = $hicolor eq '#eeeeee' ? '#eeee99' : '#ffffcc';
-%     }
-%   }
-%
-%
-%   my $td = qq(TD CLASS="grid" BGCOLOR="$bgcolor");
-%   my $tdh = qq(TD CLASS="grid" BGCOLOR="$hicolor");
-%   my $bigmath = '<FONT FACE="sans-serif" SIZE="+1"><B>';
-%   my $bme = '</B></FONT>';
-
-%   if ( $region->{'is_total'} ) {
-    <TR STYLE="font-style: italic">
-      <TD STYLE="text-align: right; padding-right: 1ex; background-color:<%$bgcolor%>">Total</TD>
-%   } else {
-    <TR>
-      <<%$td%>><% $region->{'label'} %></TD>
-%   }
-      <<%$td%> ALIGN="right">
-        <A HREF="<% $baselink. $link %>;nottax=1"
-        ><% &$money_sprintf( $region->{'sales'} ) %></A>
-      </TD>
-%   if ( $region->{'label'} eq $out ) {
-      <<%$td%> COLSPAN=12></TD>
-%   } else { #not $out
-      <<%$td%>><FONT SIZE="+1"><B> - </B></FONT></TD>
-      <<%$td%> ALIGN="right">
-        <A HREF="<% $baselink. $link %>;nottax=1;exempt_cust=Y"
-        ><% &$money_sprintf( $region->{'exempt_cust'} ) %></A>
-      </TD>
-      <<%$td%>><FONT SIZE="+1"><B> - </B></FONT></TD>
-      <<%$td%> ALIGN="right">
-        <A HREF="<% $baselink. $link %>;nottax=1;exempt_pkg=Y"
-        ><% &$money_sprintf( $region->{'exempt_pkg'} ) %></A>
-      </TD>
-      <<%$td%>><FONT SIZE="+1"><B> - </B></FONT></TD>
-      <<%$td%> ALIGN="right">
-        <A HREF="<% $exemptlink. $link %>"
-        ><% &$money_sprintf( $region->{'exempt_monthly'} ) %></A>
-        </TD>
-      <<%$td%>><FONT SIZE="+1"><B> = </B></FONT></TD>
-      <<%$td%> ALIGN="right">
-        <A HREF="<% $baselink. $link %>;nottax=1;taxable=1"
-        ><% &$money_sprintf( $region->{'taxable'} ) %></A>
-      </TD>
-      <<%$td%>><% $region->{'label'} eq 'Total' ? '' : "$bigmath X $bme" %></TD>
-      <<%$td%> ALIGN="right"><% $region->{'rate'} %></TD>
-      <<%$td%>><% $region->{'label'} eq 'Total' ? '' : "$bigmath = $bme" %></TD>
-      <<%$tdh%> ALIGN="right">
-        <% &$money_sprintf( $region->{'owed'} ) %>
-      </TD>
-%   } # if !$out
-%   unless ( $cgi->param('show_taxclasses') ) {
-%     my $invlink = $region->{'url_param_inv'}
-%                       ? ';'. $region->{'url_param_inv'}
-%                       : $link;
-
-%     if ( $region->{'label'} eq $out ) {
-        <<%$td%> ALIGN="right">
-          <A HREF="<% $baselink. $invlink %>;istax=1"
-          ><% &$money_sprintf_nonzero( $region->{'tax'} ) %></A>
-        </TD>
-        <<%$td%>></TD>
-        <<%$td%> ALIGN="right">
-          <A HREF="<% $creditlink. $invlink %>;istax=1"
-          ><% &$money_sprintf_nonzero( $region->{'credit'} ) %></A>
-        </TD>
-        <<%$td%> COLSPAN=2></TD>
-%     } else { #not $out
-        <<%$tdh%> ALIGN="right">
-          <A HREF="<% $baselink. $invlink %>;istax=1"
-          ><% &$money_sprintf( $region->{'tax'} ) %></A>
-        </TD>
-        <<%$tdh%>><FONT SIZE="+1"><B> - </B></FONT></TD>
-        <<%$tdh%> ALIGN="right">
-          <A HREF="<% $creditlink. $invlink %>;istax=1"
-          ><% &$money_sprintf( $region->{'credit'} ) %></A>
-        </TD>
-        <<%$tdh%>><FONT SIZE="+1"><B> = </B></FONT></TD>
-        <<%$tdh%> ALIGN="right">
-          <% &$money_sprintf( $region->{'tax'} - $region->{'credit'} ) %>
-        </TD>
-%     }
-%   } # show_taxclasses
-
-    </TR>
-% } # foreach $region
-
-%} # foreach $class
-
-</TABLE>
-
-% if ( $cgi->param('show_taxclasses') ) {
-
-    <BR>
-    <% include('/elements/table-grid.html') %>
-    <TR>
-      <TH CLASS="grid" BGCOLOR="#cccccc"></TH>
-      <TH CLASS="grid" BGCOLOR="#cccccc">Tax invoiced</TH>
-      <TH CLASS="grid" BGCOLOR="#cccccc"></TH>
-      <TH CLASS="grid" BGCOLOR="#cccccc">Tax credited</TH>
-      <TH CLASS="grid" BGCOLOR="#cccccc"></TH>
-      <TH CLASS="grid" BGCOLOR="#cccccc">Tax collected</TH>
-    </TR>
-
-%   #some false laziness w/above
-%   foreach my $class (@pkgclasses) {
-%   if ( $class->{classname} ) {
-    <TR>
-      <TD COLSPAN=6 CLASS="sectionhead"><% $class->{classname} %></TD>
-    </TR>
-%   }
-
-%   my $bgcolor1 = '#eeeeee';
-%   my $bgcolor2 = '#ffffff';
-%   my $bgcolor;
-%
-%   foreach my $region ( @{ $class->{base_regions} } ) {
-%
-%     my $link = '';
-%     if ( $with_pkgclass and length($class->{classnum}) ) {
-%       $link = ';classnum='.$class->{classnum};
-%     }
-%
-%     if ( $region->{'label'} eq $out ) {
-%       $link .= ';out=1';
-%     } else {
-%       $link .= ';'. $region->{'url_param'}
-%         if $region->{'url_param'};
-%     }
-%
-%     if ( $bgcolor eq $bgcolor1 ) {
-%       $bgcolor = $bgcolor2;
-%     } else {
-%       $bgcolor = $bgcolor1;
-%     }
-%     my $td = qq(TD CLASS="grid" BGCOLOR="$bgcolor");
-%     my $tdh = qq(TD CLASS="grid" BGCOLOR="$bgcolor");
-%
-%     #?
-%     my $invlink = $region->{'url_param_inv'}
-%                     ? ';'. $region->{'url_param_inv'}
-%                     : $link;
-
-      <TR>
-        <<%$td%>><% $region->{'label'} %></TD>
-%     if ( $region->{'label'} eq $out ) {
-        <<%$td%> ALIGN="right">
-          <A HREF="<% $baselink. $invlink %>;istax=1"
-          ><% &$money_sprintf_nonzero( $region->{'tax'} ) %></A>
-        </TD>
-        <<%$td%>></TD>
-        <<%$td%> ALIGN="right">
-          <A HREF="<% $creditlink. $invlink %>;istax=1"
-          ><% &$money_sprintf_nonzero( $region->{'credit'} ) %></A>
-        </TD>
-        <<%$td%> COLSPAN=2></TD>
-%     } else { #not $out
-        <<%$td%> ALIGN="right">
-          <A HREF="<% $baselink. $link %>;istax=1"
-          ><% &$money_sprintf( $region->{'tax'} ) %></A>
-        </TD>
-        <<%$td%>><FONT SIZE="+1"><B> - </B></FONT></TD>
-        <<%$tdh%> ALIGN="right">
-          <A HREF="<% $creditlink. $invlink %>;istax=1"
-          ><% &$money_sprintf( $region->{'credit'} ) %></A>
-        </TD>
-        <<%$td%>><FONT SIZE="+1"><B> = </B></FONT></TD>
-        <<%$tdh%> ALIGN="right">
-          <% &$money_sprintf( $region->{'tax'} - $region->{'credit'} ) %>
-        </TD>
-      </TR>
-%     } # if $out
-%   } #foreach $region
-% } #foreach $class
-
-  </TABLE>
-
-% } # if show_taxclasses
-
-<% include('/elements/footer.html') %>
-
-<%init>
-
-die "access denied"
-  unless $FS::CurrentUser::CurrentUser->access_right('Financial reports');
-
-my $DEBUG = $cgi->param('debug') || 0;
-
-my $conf = new FS::Conf;
-
-my $out = 'Out of taxable region(s)';
-
-my %label_opt = ( out => 1 ); #enable 'Out of Taxable Region' label
-$label_opt{with_city} = 1     if $cgi->param('show_cities');
-$label_opt{with_district} = 1 if $cgi->param('show_districts');
-
-$label_opt{with_taxclass} = 1 if $cgi->param('show_taxclasses');
-
-my($beginning, $ending) = FS::UI::Web::parse_beginning_ending($cgi);
-
-my $join_cust =     '     JOIN cust_bill      USING ( invnum  ) 
-                      LEFT JOIN cust_main     USING ( custnum ) ';
-
-my $join_cust_pkg = $join_cust.
-                    ' LEFT JOIN cust_pkg      USING ( pkgnum  )
-                      LEFT JOIN part_pkg      USING ( pkgpart ) ';
-
-my $from_join_cust_pkg = " FROM cust_bill_pkg $join_cust_pkg "; 
-
-my $with_pkgclass = $cgi->param('show_pkgclasses');
-
-# Either or both of these can be used to link cust_bill_pkg to 
-# cust_main_county. This one links a taxed line item (billpkgnum) to a tax rate
-# (taxnum), and gives the amount of tax charged on that line item under that
-# rate (as tax_amount).
-my $pkg_tax = "SELECT SUM(amount) as tax_amount, taxnum, ".
-  "taxable_billpkgnum AS billpkgnum ".
-  "FROM cust_bill_pkg_tax_location JOIN cust_bill_pkg USING (billpkgnum) ".
-  "GROUP BY taxable_billpkgnum, taxnum";
-
-# This one links a tax-exempted line item (billpkgnum) to a tax rate (taxnum),
-# and gives the amount of the tax exemption.  EXEMPT_WHERE should be replaced 
-# with a real WHERE clause to further limit the tax exemptions that will be
-# included.
-my $pkg_tax_exempt = "SELECT SUM(amount) AS exempt_charged, billpkgnum, taxnum ".
-  "FROM cust_tax_exempt_pkg EXEMPT_WHERE GROUP BY billpkgnum, taxnum";
-
-my $where = "WHERE _date >= $beginning AND _date <= $ending ";
-# SELECT/GROUP clauses for first-level queries
-# classnum is a placeholder; they all go in one class in this case.
-my $select = "SELECT NULL AS classnum, cust_main_county.taxnum, ";
-my $group =  "GROUP BY cust_main_county.taxnum";
-# SELECT/GROUP clauses for second-level (totals) queries
-my $select_all = "SELECT NULL AS classnum, ";
-my $group_all =  "";
-
-if ( $with_pkgclass ) {
-  $select = "SELECT COALESCE(part_pkg.classnum,0), cust_main_county.taxnum, ";
-  $group =  "GROUP BY part_pkg.classnum, cust_main_county.taxnum";
-  $select_all = "SELECT COALESCE(part_pkg.classnum,0), ";
-  $group_all  = "GROUP BY COALESCE(part_pkg.classnum,0)";
-}
-
-my $agentname = '';
-if ( $cgi->param('agentnum') =~ /^(\d+)$/ ) {
-  my $agent = qsearchs('agent', { 'agentnum' => $1 } );
-  die "agent not found" unless $agent;
-  $agentname = $agent->agent;
-  $where .= ' AND cust_main.agentnum = '. $agent->agentnum;
-}
-
-my $nottax = 
-  '(cust_bill_pkg.pkgnum != 0 OR cust_bill_pkg.feepart IS NOT NULL)';
-
-# one query for each column of the report
-# plus separate queries for the totals row
-my (%sql, %all_sql);
-
-# SALES QUERIES (taxable sales, all types of exempt sales)
-# -------------
-
-# general form
-my $exempt = "$select SUM(exempt_charged)
-  FROM cust_main_county
-  JOIN ($pkg_tax_exempt) AS pkg_tax_exempt
-  USING (taxnum)
-  JOIN cust_bill_pkg USING (billpkgnum)
-  $join_cust_pkg $where AND $nottax $group";
-
-my $all_exempt = "$select_all SUM(exempt_charged)
-  FROM cust_main_county
-  JOIN ($pkg_tax_exempt) AS pkg_tax_exempt
-  USING (taxnum)
-  JOIN cust_bill_pkg USING (billpkgnum)
-  $join_cust_pkg $where AND $nottax
-  $group_all";
-
-# sales to tax-exempt customers
-$sql{exempt_cust} = $exempt;
-$sql{exempt_cust} =~ s/EXEMPT_WHERE/WHERE exempt_cust = 'Y' OR exempt_cust_taxname = 'Y'/;
-$all_sql{exempt_cust} = $all_exempt;
-$all_sql{exempt_cust} =~ s/EXEMPT_WHERE/WHERE exempt_cust = 'Y' OR exempt_cust_taxname = 'Y'/;
-
-# sales of tax-exempt packages
-$sql{exempt_pkg} = $exempt;
-$sql{exempt_pkg} =~ s/EXEMPT_WHERE/WHERE exempt_setup = 'Y' OR exempt_recur = 'Y'/;
-$all_sql{exempt_pkg} = $all_exempt;
-$all_sql{exempt_pkg} =~ s/EXEMPT_WHERE/WHERE exempt_setup = 'Y' OR exempt_recur = 'Y'/;
-
-# monthly per-customer exemptions
-$sql{exempt_monthly} = $exempt;
-$sql{exempt_monthly} =~ s/EXEMPT_WHERE/WHERE exempt_monthly = 'Y'/;
-$all_sql{exempt_monthly} = $all_exempt;
-$all_sql{exempt_monthly} =~ s/EXEMPT_WHERE/WHERE exempt_monthly = 'Y'/;
-
-# taxable sales
-$sql{taxable} = "$select
-  SUM(cust_bill_pkg.setup + cust_bill_pkg.recur - COALESCE(exempt_charged, 0))
-  FROM cust_main_county
-  JOIN ($pkg_tax) AS pkg_tax USING (taxnum)
-  JOIN cust_bill_pkg USING (billpkgnum)
-  LEFT JOIN ($pkg_tax_exempt) AS pkg_tax_exempt
-    ON (pkg_tax_exempt.billpkgnum = cust_bill_pkg.billpkgnum 
-        AND pkg_tax_exempt.taxnum = cust_main_county.taxnum)
-  $join_cust_pkg $where AND $nottax $group";
-
-# Here we're going to sum all line items that are taxable _at all_,
-# under any tax.  exempt_charged is the sum of all exemptions for a 
-# particular billpkgnum + taxnum; we take the taxnum that has the 
-# smallest sum of exemptions and subtract that from the charged amount.
-# 
-# (This isn't an exact result, since line items can be taxable under 
-# one tax and not another.  Under 4.x the tax report is designed to 
-# consider only one variety of tax at a time, which should solve this.)
-
-$all_sql{taxable} = "$select_all
-  SUM(cust_bill_pkg.setup + cust_bill_pkg.recur - COALESCE(min_exempt, 0))
-  FROM cust_bill_pkg
-  JOIN (
-    SELECT billpkgnum, MIN(exempt_charged) AS min_exempt
-    FROM ($pkg_tax) AS pkg_tax
-    JOIN cust_bill_pkg USING (billpkgnum)
-    LEFT JOIN ($pkg_tax_exempt) AS pkg_tax_exempt USING (billpkgnum, taxnum)
-    GROUP BY billpkgnum
-  ) AS pkg_is_taxable 
-  USING (billpkgnum)
-  $join_cust_pkg $where AND $nottax $group_all";
-
-$sql{taxable} =~ s/EXEMPT_WHERE//; # unrestricted
-$all_sql{taxable} =~ s/EXEMPT_WHERE//;
-
-# there isn't one for 'sales', because we calculate sales by adding up 
-# the taxable and exempt columns.
-
-# TAX QUERIES (billed tax, credited tax)
-# -----------
-
-# sum of billed tax:
-# join cust_bill_pkg to cust_main_county via cust_bill_pkg_tax_location
-my $taxfrom = " FROM cust_bill_pkg 
-                $join_cust 
-                LEFT JOIN cust_bill_pkg_tax_location USING ( billpkgnum )
-                LEFT JOIN cust_main_county USING ( taxnum )";
-
-if ( $with_pkgclass ) {
-  # If we're not grouping by package class, this is unnecessary, and
-  # probably really expensive.
-  $taxfrom .= "
-                LEFT JOIN cust_bill_pkg AS taxable
-                  ON (cust_bill_pkg_tax_location.taxable_billpkgnum = taxable.billpkgnum)
-                LEFT JOIN cust_pkg ON (taxable.pkgnum = cust_pkg.pkgnum)
-                LEFT JOIN part_pkg USING (pkgpart)";
-}
-
-my $istax = "cust_bill_pkg.pkgnum = 0";
-my $named_tax =
-  "COALESCE(taxname,'Tax') = COALESCE(cust_bill_pkg.itemdesc,'Tax')";
-
-$sql{tax} = "$select SUM(cust_bill_pkg_tax_location.amount)
-             $taxfrom
-             $where AND $istax AND $named_tax
-             $group";
-
-$all_sql{tax} = "$select_all SUM(cust_bill_pkg.setup)
-             FROM cust_bill_pkg
-             $join_cust
-             $where AND $istax
-             $group_all";
-
-# sum of credits applied against billed tax
-# ($creditfrom includes join of taxable item to part_pkg if with_pkgclass
-# is on)
-my $creditfrom = $taxfrom .
-   ' JOIN cust_credit_bill_pkg USING (billpkgtaxlocationnum)';
-my $creditwhere = $where . 
-   ' AND billpkgtaxratelocationnum IS NULL';
-
-$sql{credit} = "$select SUM(cust_credit_bill_pkg.amount)
-                $creditfrom
-                $creditwhere AND $istax AND $named_tax
-                $group";
-
-$all_sql{credit} = "$select_all SUM(cust_credit_bill_pkg.amount)
-                FROM cust_credit_bill_pkg
-                JOIN cust_bill_pkg USING (billpkgnum)
-                $join_cust
-                $where AND $istax
-                $group_all";
-
-if ( $with_pkgclass ) {
-  # the slightly more complicated version, with lots of joins that are 
-  # unnecessary if you're not breaking down by package class
-  $all_sql{tax} = "$select_all SUM(cust_bill_pkg_tax_location.amount)
-             $taxfrom
-             $where AND $istax
-             $group_all";
-
-  $all_sql{credit} = "$select_all SUM(cust_credit_bill_pkg.amount)
-                      $creditfrom
-                      $creditwhere AND $istax
-                      $group_all";
-}
-
-# "out of taxable region" sales
-$all_sql{out_sales} = 
-  "$select_all SUM(cust_bill_pkg.setup + cust_bill_pkg.recur)
-  FROM (cust_bill_pkg $join_cust_pkg)
-  LEFT JOIN ($pkg_tax) AS pkg_tax USING (billpkgnum)
-  LEFT JOIN ($pkg_tax_exempt) AS pkg_tax_exempt USING (billpkgnum)
-  $where AND $nottax
-  AND pkg_tax.taxnum IS NULL AND pkg_tax_exempt.taxnum IS NULL
-  $group_all"
-;
-
-$all_sql{out_sales} =~ s/EXEMPT_WHERE//;
-
-my %data;
-my %total;
-foreach my $k (keys(%sql)) {
-  my $stmt = $sql{$k};
-  warn "\n".uc($k).":\n".$stmt."\n" if $DEBUG;
-  my $sth = dbh->prepare($stmt);
-  # three columns: classnum, taxnum, value
-  $sth->execute 
-    or die "failed to execute $k query: ".$sth->errstr;
-  while ( my $row = $sth->fetchrow_arrayref ) {
-    $data{$k}{$row->[0]}{$row->[1]} = $row->[2];
-  }
-}
-warn "DATA:\n".Dumper(\%data) if $DEBUG > 1;
-
-foreach my $k (keys %all_sql) {
-  warn "\n".$all_sql{$k}."\n" if $DEBUG;
-  my $sth = dbh->prepare($all_sql{$k});
-  # two columns: classnum, value
-  $sth->execute 
-    or die "failed to execute $k totals query: ".$sth->errstr;
-  while ( my $row = $sth->fetchrow_arrayref ) {
-    $total{$k}{$row->[0]} = $row->[1];
-  }
-}
-warn "TOTALS:\n".Dumper(\%total);# if $DEBUG > 1;
-# so $data{tax}, for example, is now a hash with one entry
-# for each classnum, containing a hash with one entry for each
-# taxnum, containing the tax billed on that taxnum.
-# if with_pkgclass is off, then the classnum is always null.
-
-# integrity checks
-# unlinked tax collected
-my $out_tax_sql =
-  "SELECT SUM(cust_bill_pkg.setup)
-  FROM (cust_bill_pkg $join_cust)
-  LEFT JOIN cust_bill_pkg_tax_location USING (billpkgnum)
-  $where AND $istax AND cust_bill_pkg_tax_location.billpkgnum IS NULL"
-;
-my $unlinked_tax = FS::Record->scalar_sql($out_tax_sql);
-# unlinked tax credited
-my $out_credit_sql =
-  "SELECT SUM(cust_credit_bill_pkg.amount)
-  FROM cust_credit_bill_pkg
-  JOIN cust_bill_pkg USING (billpkgnum)
-  $join_cust
-  $where AND $istax AND cust_credit_bill_pkg.billpkgtaxlocationnum IS NULL"
-;
-my $unlinked_credit = FS::Record->scalar_sql($out_credit_sql);
-
-# all sales
-my $all_sales = FS::Record->scalar_sql(
-  "SELECT SUM(cust_bill_pkg.setup + cust_bill_pkg.recur)
-  FROM cust_bill_pkg $join_cust $where AND $nottax"
-);
-
-#tax-report_groups filtering
-my($group_op, $group_value) = ( '', '' );
-if ( $cgi->param('report_group') =~ /^(=|!=) (.*)$/ ) {
-  ( $group_op, $group_value ) = ( $1, $2 );
-}
-my $group_test = sub { # to be applied to a tax label
-  my $label = shift;
-  return 1 unless $group_op; #in case we get called inadvertantly
-  if ( $label eq $out ) { #don't display "out of taxable region" in this case
-    0;
-  } elsif ( $group_op eq '=' ) {
-    $label =~ /^$group_value/;
-  } elsif ( $group_op eq '!=' ) {
-    $label !~ /^$group_value/;
-  } else {
-    die "guru meditation #00de: group_op $group_op\n";
-  }
-};
-
-my @pkgclasses;
-if ($with_pkgclass) {
-  @pkgclasses = qsearch('pkg_class', {});
-  push @pkgclasses, FS::pkg_class->new({
-    classnum  => '0',
-    classname => 'Unclassified',
-  });
-} else {
-  @pkgclasses = ( FS::pkg_class->new({
-    classnum  => '',
-    classname => '',
-  }) );
-}
-my %pkgclass_data;
-
-foreach my $class (@pkgclasses) {
-  my $classnum = $class->classnum;
-  my $classname = $class->classname;
-
-  # if show_taxclasses is on, %base_regions will contain the same data
-  # as %regions, but with taxclasses merged together (and ignoring report_group
-  # filtering).
-  my (%regions, %base_regions);
-
-  my @loc_params = qw(country state county);
-  push @loc_params, 'city' if $cgi->param('show_cities');
-  push @loc_params, 'district' if $cgi->param('show_districts');
-
-  foreach my $r ( qsearch({ 'table'     => 'cust_main_county', })) {
-    my $taxnum = $r->taxnum;
-    # set up a %regions entry for this region's tax label
-    my $label = $r->label(%label_opt);
-    next if $label eq $out;
-    $regions{$label} ||= { label => $label };
-
-    $regions{$label}->{$_} = $r->get($_) foreach @loc_params;
-    $regions{$label}->{taxnums} ||= [];
-    push @{ $regions{$label}->{taxnums} }, $r->taxnum;
-
-    my %x; # keys are data items (like 'tax', 'exempt_cust', etc.)
-    foreach my $k (keys %data) {
-      next unless exists($data{$k}{$classnum}{$taxnum});
-      $x{$k} = $data{$k}{$classnum}{$taxnum};
-      $regions{$label}{$k} += $x{$k};
-      if ( $k eq 'taxable' or $k =~ /^exempt/ ) {
-        $regions{$label}->{'sales'} += $x{$k};
-      }
-    }
-
-    my $owed = $data{'taxable'}{$classnum}{$taxnum} * ($r->tax/100);
-    $regions{$label}->{'owed'} += $owed;
-    $total{'owed'}{$classnum} += $owed;
-
-    if ( defined($regions{$label}->{'rate'})
-         && $regions{$label}->{'rate'} != $r->tax.'%' ) {
-      $regions{$label}->{'rate'} = 'variable';
-    } else {
-      $regions{$label}->{'rate'} = $r->tax.'%';
-    }
-
-    if ( $cgi->param('show_taxclasses') ) {
-      my $base_label = $r->label(%label_opt, 'with_taxclass' => 0);
-      $base_regions{$base_label} ||=
-      {
-        label   => $base_label,
-        tax     => 0,
-        credit  => 0,
-      };
-      $base_regions{$base_label}->{tax}    += $x{tax};
-      $base_regions{$base_label}->{credit} += $x{credit};
-    }
-
-  }
-
-  my @regions = map { $_->{label} }
-    sort {
-      ($b eq $out) <=> ($a eq $out)
-      or $a->{country} cmp $b->{country}
-      or $a->{state}   cmp $b->{state}
-      or $a->{county}  cmp $b->{county}
-      or $a->{city}    cmp $b->{city}
-    } 
-    grep { $_->{sales} > 0 or $_->{tax} > 0 or $_->{credit} > 0 }
-    values %regions;
-
-  #tax-report_groups filtering
-  @regions = grep &{$group_test}($_), @regions
-    if $group_op;
-
-  #calculate totals
-  my %taxclasses = ();
-  my %county = ();
-  my %state = ();
-  my %country = ();
-  foreach my $label (@regions) {
-    $taxclasses{$regions{$_}->{'taxclass'}} = 1
-      if $regions{$_}->{'taxclass'};
-    $county{$regions{$_}->{'county'}} = 1;
-    $state{$regions{$_}->{'state'}} = 1;
-    $country{$regions{$_}->{'country'}} = 1;
-  }
-
-  my $total_url_param = '';
-  my $total_url_param_invoiced = '';
-  if ( $group_op ) {
-
-    my @country = keys %country;
-    warn "WARNING: multiple countries on this grouped report; total links broken"
-      if scalar(@country) > 1;
-    my $country = $country[0];
-
-    my @state = keys %state;
-    warn "WARNING: multiple countries on this grouped report; total links broken"
-      if scalar(@state) > 1;
-    my $state = $state[0];
-
-    $total_url_param_invoiced =
-    $total_url_param =
-      'report_group='.uri_escape("$group_op $group_value").';'.
-      join(';', map 'taxclass='.uri_escape($_), keys %taxclasses );
-    $total_url_param .= ';'.
-      "country=$country;state=".uri_escape($state).';'.
-      join(';', map 'county='.uri_escape($_), keys %county ) ;
-
-  }
-
-  #ordering
-  @regions =
-    map $regions{$_},
-    sort { $a cmp $b }
-    @regions;
-
-  my @base_regions =
-    map $base_regions{$_},
-    sort { $a cmp $b }
-    keys %base_regions;
-
-  #add "Out of taxable" and total lines
-  if ( $total{out_sales}{$classnum} ) {
-    my %out = (
-      'sales' => $total{out_sales}{$classnum},
-      'label' => $out,
-      'rate' => ''
-    );
-    push @regions, \%out;
-    push @base_regions, \%out;
-  }
-
-  if ( @regions ) {
-    my %class_total = map { $_ => $total{$_}{$classnum} } keys(%total);
-    $class_total{is_total} = 1;
-    $class_total{sales} = sum(
-      @class_total{ 'taxable',
-                    'out_sales',
-                    grep(/^exempt/, keys %class_total) }
-    );
-
-    push @regions,      \%class_total;
-    push @base_regions, \%class_total;
-  }
-
-  $pkgclass_data{$classname} = {
-    classnum      => $classnum,
-    classname     => $classname,
-    regions       => \@regions,
-    base_regions  => \@base_regions,
-  };
-}
-
-if ( $with_pkgclass ) {
-  my $class_zero = delete( $pkgclass_data{'Unclassified'} );
-  @pkgclasses = map { $pkgclass_data{$_} }
-                sort { $a cmp $b }
-                keys %pkgclass_data;
-  push @pkgclasses, $class_zero;
-
-  my %grand_total = map {
-    $_ => sum( values(%{ $total{$_} }) )
-  } keys(%total);
-
-  $grand_total{sales} = $all_sales;
-
-  push @pkgclasses, {
-    classnum      => '',
-    classname     => 'Total',
-    regions       => [ \%grand_total ],
-    base_regions  => [ \%grand_total ],
-  }
-} else {
-  @pkgclasses = $pkgclass_data{''};
-}
-
-#-- 
-
-my $money_char = $conf->config('money_char') || '$';
-my $money_sprintf = sub {
-  $money_char. sprintf('%.2f', shift );
-};
-my $money_sprintf_nonzero = sub {
-  $_[0] == 0 ? '' : &$money_sprintf($_[0])
-};
-
-my $dateagentlink = "begin=$beginning;end=$ending";
-$dateagentlink .= ';agentnum='. $cgi->param('agentnum')
-  if length($agentname);
-my $baselink   = $p. "search/cust_bill_pkg.cgi?$dateagentlink";
-my $exemptlink = $p. "search/cust_tax_exempt_pkg.cgi?$dateagentlink";
-my $creditlink = $p. "search/cust_bill_pkg.cgi?$dateagentlink;credit=1";
-
-</%init>