#203 Acquisition, goodwill amortisation and disposal journals from submitted deals (#198)

[Anonymous]

Originally created by: grynn-in

Closes [#198]. Pairs with konsol PR [#202] (Business Combination / Business Disposal doctypes, Consolidation Policy on the group root).

What changes

• Sources: epm_staging.business_combinations (+ consideration / acquired_balances / costs), business_disposals (+ proceeds); 17 policy and account columns on epm_gold.consolidation_groups. DDL pinned by tests/test_deal_tables_ddl.py, identical to konsol's write-through DDL.
• gold_business_combination_journal (ACQ): one balanced journal per submitted deal in its acquisition period — eliminate acquired equity, fair-value adjustments, goodwill (partial or full NCI per policy), NCI, investment, bargain-purchase gain (Recognise) or refused (Refuse), acquisition costs (Expense / Capitalise), pre-acquisition history opening balance. Every account comes from the group's declared policy; nothing defaults.
• gold_goodwill_amortisation_journal (GWA): when the policy says Amortise, straight-line per Regular period from the acquisition period, stops the period before a disposal.
• gold_business_disposal_journal (DSP): derecognises the entity's balance sheet, goodwill net of amortisation, FVA, CTA recycling, NCI, proceeds, gain/loss balancing.
• gold_fully_consolidated_tb layer 6 reads the three journals; gold_acquisition_adjustments keeps only proration; gold_disposal_adjustments deleted; the PRD-12 disposal tests and assert_goodwill_calculated read the journals.
• Tests: assert_{acquisition,goodwill_amortisation,disposal}_journal_balances (every journal sums to zero), assert_bargain_purchase_refused, assert_acquisition_accounts_declared (error: a submitted deal whose group lacks a needed account/policy field), assert_acquisition_measured_in_period (warn). Fixtures under dbt_project/test_fixtures/ (ZZ codes), one must-flag fixture per guard.
• Docs: docs/developer-guide/design/business-combinations.md, data dictionary, fixtures README.

Verified

• Every row test-first (red commit, then green) via the scratch-schema gate; CI runs dbt parse + the DDL pin.
• Live clone (this stack's data, no submitted deals yet): full chain builds, assert_end_to_end_bs_balances PASS (190 of 194), one pre-existing warning (equity rate coverage, a data item). The acquisition layer is empty until deals are submitted in konsol.

After merge: fast-forward the deploy checkout, approve a full build. On the site (konsol [#202]): fill the group root's Consolidation Policy and accounts, review and submit the migrated Draft deals.

🤖 Generated with Claude Code

https://claude.ai/code/session_013WewQKFQgG7o2M3mUDPRR5

[Anonymous]

Originally posted by: grynn-in

Review round 1: eight points, all accepted, as rows J9–J12 — J9 a missing rate stops the deal (inner joins + assert_deal_rate_resolved; header consideration translated at its own currency); J10 guards (disposal accounts declared, acquired balances complete, disposal has balances, one root row, and the policy CTE aggregates the root); J11 layer 6 sums each journal to one row per account/period so YTD is right; J12 refuses partial-share deals by name until [#204] (layer 1 carries a full-method subsidiary at the parent's share).

[Anonymous]

Originally posted by: grynn-in

Round 1 fixes pushed (J9 d3b6055, J10 9092fba, J11 84216ad, J12 6420b15 + fixture rows): inner-joined rates with assert_deal_rate_resolved; guards for disposal accounts, acquired balances, disposal balances, root uniqueness; policy CTE aggregates the root; layer 6 one row per account/period with assert_journal_grain_unique; partial-share deals refused by name until [#204].

[Anonymous]

Originally posted by: grynn-in

Review round 2 (on 498c87a): all eight round-1 points resolved; two new, accepted as row J13 — the rate guard must gate the header check on consideration lines only (a header-only deal with a cost line could drop silently), and layer 6's grain must match the YTD window's partition (no journal_id in the group key; the grain test keyed the same way).

[Anonymous]

Originally posted by: grynn-in

Round 2 fixed (J13 443ecb9, J13b d746308): the rate guard gates the header check on consideration/proceeds rows only — a header-only unrated deal is now named; layer 6 groups the journals on the YTD window's partition (no journal_id), and the grain test is keyed the same way.

[Anonymous]

Ticket changed by: grynn-in

• status: open --> closed