Seed and self-heal Gift Certificate Liability account 2500 (audit O5)

Account 2500 is resolved by number as the GC liability (GiftCertificatesController),
but the per-tenant seeder never created it — so tenants onboarded after the
AccountingGapsPhase2 migration had no GC liability account and gift-certificate GL
postings silently no-op'd. The default-company seeder also created 2500 as
"Long-Term Loan", mislabeling that company's GC obligations.

  - SeedDataService.Accounts: seed 2500 "Gift Certificate Liability" (IsSystem)
  - SeedData: seed 2500 as GC liability; move long-term loan to 2900
  - EnsureSystemAccountsAsync: self-heal — rename a 2500 still named "Long-Term Loan"
    (preserving user renames) and ensure a 2500 exists
  - migration FixGiftCertificateLiabilityAccount: move long-term loan to 2900 where a
    2500="Long-Term Loan" exists without a 2900, relabel the mislabeled 2500, and
    safety-net insert a 2500 for any company lacking one

Non-destructive: no account Id/number/balance is changed (same pattern as O1).
Verified on dev: existing GC-liability rows preserved, no spurious accounts added.
All audit findings O1-O5 resolved. Build clean; 291 unit tests pass; migration applied.

Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
This commit is contained in:
2026-06-19 20:33:03 -04:00
parent 7576761b70
commit df194bd64b
6 changed files with 11572 additions and 4 deletions
@@ -1362,7 +1362,9 @@ New accounts walk through an 18-step setup wizard to configure company informati
// 2300 = Customer Deposits liability (resolved by number in the deposit GL posting code); payroll is at 2400.
new() { AccountNumber = "2300", Name = "Customer Deposits", AccountType = AccountType.Liability, AccountSubType = AccountSubType.OtherCurrentLiability, IsSystem = true, IsActive = true, CompanyId = company.Id, CreatedAt = now },
new() { AccountNumber = "2400", Name = "Payroll Liabilities", AccountType = AccountType.Liability, AccountSubType = AccountSubType.OtherCurrentLiability, IsSystem = false, IsActive = true, CompanyId = company.Id, CreatedAt = now },
new() { AccountNumber = "2500", Name = "Long-Term Loan", AccountType = AccountType.Liability, AccountSubType = AccountSubType.LongTermLiability, IsSystem = false, IsActive = true, CompanyId = company.Id, CreatedAt = now },
// 2500 = Gift Certificate Liability (resolved by number in the GC GL posting code); long-term loan moved to 2900.
new() { AccountNumber = "2500", Name = "Gift Certificate Liability", AccountType = AccountType.Liability, AccountSubType = AccountSubType.OtherCurrentLiability, IsSystem = true, IsActive = true, CompanyId = company.Id, CreatedAt = now },
new() { AccountNumber = "2900", Name = "Long-Term Loan", AccountType = AccountType.Liability, AccountSubType = AccountSubType.LongTermLiability, IsSystem = false, IsActive = true, CompanyId = company.Id, CreatedAt = now },
// ── Equity ──────────────────────────────────────────────────────
new() { AccountNumber = "3000", Name = "Owner's Equity", AccountType = AccountType.Equity, AccountSubType = AccountSubType.OwnersEquity, IsSystem = true, IsActive = true, CompanyId = company.Id, CreatedAt = now },
@@ -0,0 +1,123 @@
using System;
using Microsoft.EntityFrameworkCore.Migrations;
#nullable disable
namespace PowderCoating.Infrastructure.Migrations
{
/// <inheritdoc />
public partial class FixGiftCertificateLiabilityAccount : Migration
{
/// <inheritdoc />
protected override void Up(MigrationBuilder migrationBuilder)
{
// O5 remediation. Account 2500 is resolved by number as the Gift Certificate Liability
// (GiftCertificatesController), but the default-company chart seeded it as "Long-Term Loan",
// so GC obligations were mislabeled there and the AccountingGapsPhase2 GC-liability seed was
// skipped by its NOT EXISTS guard.
// 1) Preserve the long-term loan account: move it to 2900 for any company whose 2500 is still
// named "Long-Term Loan" and that lacks a 2900. (Companies onboarded via the per-tenant
// seeder already have a 2900 "Business Loan", so the NOT EXISTS guard leaves them alone.)
migrationBuilder.Sql(@"
INSERT INTO Accounts
(AccountNumber, Name, AccountType, AccountSubType,
IsSystem, IsActive, Description,
CompanyId, CreatedAt, IsDeleted, CurrentBalance, OpeningBalance)
SELECT '2900', 'Long-Term Loan',
2, -- AccountType.Liability
11, -- AccountSubType.LongTermLiability
0, 1, 'Long-term equipment or business loan',
c.Id, GETUTCDATE(), 0, 0, 0
FROM Companies c
WHERE c.IsDeleted = 0
AND EXISTS (SELECT 1 FROM Accounts a WHERE a.CompanyId = c.Id
AND a.AccountNumber = '2500' AND a.IsDeleted = 0 AND a.Name = 'Long-Term Loan')
AND NOT EXISTS (SELECT 1 FROM Accounts a WHERE a.CompanyId = c.Id
AND a.AccountNumber = '2900' AND a.IsDeleted = 0);
");
// 2) Relabel the mislabeled 2500 to Gift Certificate Liability (only where it still carries the
// old default name, so a user's own rename is preserved). Id / number / balance untouched.
migrationBuilder.Sql(@"
UPDATE Accounts
SET Name = 'Gift Certificate Liability',
Description = 'Outstanding gift certificate obligations owed to certificate holders',
IsSystem = 1
WHERE AccountNumber = '2500' AND IsDeleted = 0 AND Name = 'Long-Term Loan';
");
// 3) Safety net: ensure every company has a 2500 Gift Certificate Liability (covers any tenant
// onboarded after AccountingGapsPhase2 ran that never received one — without it GC GL no-ops).
migrationBuilder.Sql(@"
INSERT INTO Accounts
(AccountNumber, Name, AccountType, AccountSubType,
IsSystem, IsActive, Description,
CompanyId, CreatedAt, IsDeleted, CurrentBalance, OpeningBalance)
SELECT '2500', 'Gift Certificate Liability',
2, -- AccountType.Liability
12, -- AccountSubType.OtherCurrentLiability
1, 1, 'Outstanding gift certificate obligations owed to certificate holders',
c.Id, GETUTCDATE(), 0, 0, 0
FROM Companies c
WHERE c.IsDeleted = 0
AND NOT EXISTS (SELECT 1 FROM Accounts a WHERE a.CompanyId = c.Id
AND a.AccountNumber = '2500' AND a.IsDeleted = 0);
");
migrationBuilder.UpdateData(
table: "PricingTiers",
keyColumn: "Id",
keyValue: 1,
column: "CreatedAt",
value: new DateTime(2026, 6, 20, 0, 29, 46, 909, DateTimeKind.Utc).AddTicks(3976));
migrationBuilder.UpdateData(
table: "PricingTiers",
keyColumn: "Id",
keyValue: 2,
column: "CreatedAt",
value: new DateTime(2026, 6, 20, 0, 29, 46, 909, DateTimeKind.Utc).AddTicks(3981));
migrationBuilder.UpdateData(
table: "PricingTiers",
keyColumn: "Id",
keyValue: 3,
column: "CreatedAt",
value: new DateTime(2026, 6, 20, 0, 29, 46, 909, DateTimeKind.Utc).AddTicks(3982));
}
/// <inheritdoc />
protected override void Down(MigrationBuilder migrationBuilder)
{
// Best-effort reversal: the 2500 relabel is intentionally NOT undone (reverting would
// re-introduce the mislabel), and 2500 rows are left in place since most pre-date this
// migration. Only soft-delete the empty 2900 accounts this migration added.
migrationBuilder.Sql(@"
UPDATE Accounts SET IsDeleted = 1
WHERE AccountNumber = '2900' AND IsDeleted = 0 AND Name = 'Long-Term Loan' AND CurrentBalance = 0;
");
migrationBuilder.UpdateData(
table: "PricingTiers",
keyColumn: "Id",
keyValue: 1,
column: "CreatedAt",
value: new DateTime(2026, 6, 19, 23, 31, 4, 905, DateTimeKind.Utc).AddTicks(7611));
migrationBuilder.UpdateData(
table: "PricingTiers",
keyColumn: "Id",
keyValue: 2,
column: "CreatedAt",
value: new DateTime(2026, 6, 19, 23, 31, 4, 905, DateTimeKind.Utc).AddTicks(7618));
migrationBuilder.UpdateData(
table: "PricingTiers",
keyColumn: "Id",
keyValue: 3,
column: "CreatedAt",
value: new DateTime(2026, 6, 19, 23, 31, 4, 905, DateTimeKind.Utc).AddTicks(7619));
}
}
}
@@ -7241,7 +7241,7 @@ namespace PowderCoating.Infrastructure.Migrations
{
Id = 1,
CompanyId = 0,
CreatedAt = new DateTime(2026, 6, 19, 23, 31, 4, 905, DateTimeKind.Utc).AddTicks(7611),
CreatedAt = new DateTime(2026, 6, 20, 0, 29, 46, 909, DateTimeKind.Utc).AddTicks(3976),
Description = "Standard pricing for regular customers",
DiscountPercent = 0m,
IsActive = true,
@@ -7252,7 +7252,7 @@ namespace PowderCoating.Infrastructure.Migrations
{
Id = 2,
CompanyId = 0,
CreatedAt = new DateTime(2026, 6, 19, 23, 31, 4, 905, DateTimeKind.Utc).AddTicks(7618),
CreatedAt = new DateTime(2026, 6, 20, 0, 29, 46, 909, DateTimeKind.Utc).AddTicks(3981),
Description = "5% discount for preferred customers",
DiscountPercent = 5m,
IsActive = true,
@@ -7263,7 +7263,7 @@ namespace PowderCoating.Infrastructure.Migrations
{
Id = 3,
CompanyId = 0,
CreatedAt = new DateTime(2026, 6, 19, 23, 31, 4, 905, DateTimeKind.Utc).AddTicks(7619),
CreatedAt = new DateTime(2026, 6, 20, 0, 29, 46, 909, DateTimeKind.Utc).AddTicks(3982),
Description = "10% discount for premium customers",
DiscountPercent = 10m,
IsActive = true,
@@ -66,6 +66,9 @@ public partial class SeedDataService
new Account { AccountNumber = "2300", Name = "Customer Deposits", AccountType = AccountType.Liability, AccountSubType = AccountSubType.OtherCurrentLiability, IsSystem = true, IsActive = true, Description = "Deposits received from customers before an invoice is created; cleared when applied to an invoice", CompanyId = company.Id, CreatedAt = now },
new Account { AccountNumber = "2350", Name = "Customer Credits", AccountType = AccountType.Liability, AccountSubType = AccountSubType.OtherCurrentLiability, IsSystem = true, IsActive = true, Description = "Store credit owed to customers (credit memos not yet applied)", CompanyId = company.Id, CreatedAt = now },
new Account { AccountNumber = "2400", Name = "Payroll Liabilities", AccountType = AccountType.Liability, AccountSubType = AccountSubType.OtherCurrentLiability, IsSystem = false, IsActive = true, Description = "Payroll taxes and withholdings owed", CompanyId = company.Id, CreatedAt = now },
// 2500 Gift Certificate Liability — credited when a GC is issued, debited when redeemed/voided
// (resolved by number in GiftCertificatesController). IsSystem because the GL posting depends on it.
new Account { AccountNumber = "2500", Name = "Gift Certificate Liability", AccountType = AccountType.Liability, AccountSubType = AccountSubType.OtherCurrentLiability, IsSystem = true, IsActive = true, Description = "Outstanding gift certificate obligations owed to certificate holders", CompanyId = company.Id, CreatedAt = now },
new Account { AccountNumber = "2900", Name = "Business Loan", AccountType = AccountType.Liability, AccountSubType = AccountSubType.LongTermLiability, IsSystem = false, IsActive = true, Description = "Long-term equipment or business loan", CompanyId = company.Id, CreatedAt = now },
// ── EQUITY ────────────────────────────────────────────────────────
@@ -235,6 +238,46 @@ public partial class SeedDataService
added++;
}
// 2500 has always been resolved by number as the Gift Certificate Liability (GiftCertificatesController),
// but the default-company seed created it as "Long-Term Loan" — so GC obligations were mislabeled there.
// Rename it (only where it still carries the old default name) and mark it system.
var legacyGcAcct = await _context.Set<Account>()
.IgnoreQueryFilters()
.FirstOrDefaultAsync(a => a.CompanyId == company.Id && a.AccountNumber == "2500"
&& !a.IsDeleted && a.Name == "Long-Term Loan");
if (legacyGcAcct != null)
{
legacyGcAcct.Name = "Gift Certificate Liability";
legacyGcAcct.Description = "Outstanding gift certificate obligations owed to certificate holders";
legacyGcAcct.IsSystem = true;
legacyGcAcct.UpdatedAt = now;
await _context.SaveChangesAsync();
}
// 2500 Gift Certificate Liability — ensure it exists for companies that never got one (e.g. tenants
// onboarded after the AccountingGapsPhase2 migration ran). Without it, GC GL postings silently no-op.
var has2500 = await _context.Set<Account>()
.IgnoreQueryFilters()
.AnyAsync(a => a.CompanyId == company.Id && a.AccountNumber == "2500" && !a.IsDeleted);
if (!has2500)
{
_context.Set<Account>().Add(new Account
{
AccountNumber = "2500",
Name = "Gift Certificate Liability",
AccountType = AccountType.Liability,
AccountSubType = AccountSubType.OtherCurrentLiability,
IsSystem = true,
IsActive = true,
Description = "Outstanding gift certificate obligations owed to certificate holders",
CompanyId = company.Id,
CreatedAt = now
});
await _context.SaveChangesAsync();
added++;
}
return added;
}
}