"""绩效核算服务（M3 ④）：回款 → 台账的固化流水线。

单笔核算（calc_receipt）与计算预览（param_service.preview）**共用同一
公式路径与取值防线**：resolve_snapshot 按回款到账日取参（裁决 #11）、按
岗位模板分派计提比例（‰ 存储口径 ÷1000 转纯比例）、行级折算（混合业务
按行汇总，对照表 #14）。两者的任何口径修改必须同步——预览给业务对数、
核算才是算钱的法定固化点。

策略点（业务答复 2026-10-19 已回填，后续调整仍集中在对应函数 + 按回款批量重算）：
- ``_personal_rate``：#12 经理个人户单笔由参数 manager.personal.included
  分流——0=单笔落 0（聚合口径在月结时由 manager_team_share 计算）、
  1=按业务员递减公式计提；#20 在 ``_row_profit``（暂按不含税原样相减）
- 二次分摊（澄清 #1 答复「分配绩效」，算后分）：``_load_allocations``
  读生效方案，``_persist_ledger`` 按比例拆行（参与人份额 + 负责人余额，
  行合计守恒）；#2 余额归负责人、#3 二次分配即协助场景的核算载体
- 核算粒度 #25：业务级一次性计提——首个触发核算的回款计算全额应发，
  后续回款仅置 settlement_status=1（repeated=True），不重复计提
"""

import logging
from dataclasses import dataclass
from decimal import ROUND_HALF_UP, Decimal
from fractions import Fraction
from typing import Any

from sqlalchemy import update
from sqlalchemy.orm import Session

from app.core.constants import MODULE_CALC
from app.core.exceptions import BadRequestError
from app.models import (
    Business,
    BusinessItem,
    Customer,
    PerformanceLedger,
    Personnel,
    Receipt,
    Shipment,
    User,
)
from app.models.performance_ledger import CALC_TYPE_RECEIPT
from app.models.receipt import SETTLEMENT_DONE, SETTLEMENT_PENDING
from app.repositories import business_repository, performance_ledger_repository
from app.schemas.calc import CalcReceiptOut
from app.services import audit_service, param_service, personnel_service
from app.services.audit_service import AuditRecord, RequestMeta
from app.services.formula import (
    apply_barter,
    clamp_weight_r,
    converted_profit,
    payment_days,
    payment_weight,
    performance_amount,
    profit_rate,
    salesperson_rate,
    start_payment_ok,
)
from app.services.param_service import parse_fraction, resolve_snapshot

logger = logging.getLogger(__name__)

# snapshot_json 里的策略点注记（口径检索锚点；#12 已参数化，开关 0 时留此注记）
_NOTE_MANAGER_PENDING = "经理个人户单笔不计提（未计入分成基数）：绩效在月结时按团队与全公司分成计算"


@dataclass(frozen=True, slots=True)
class _RateDecision:
    """单笔计提比例的分派结果。"""

    rate: Fraction  # 纯比例（str() 产出分数原文如 88/9000，直接落台账 rate_text）
    rate_note: str  # 人读说明（入 snapshot）
    base_override: Decimal | None  # 非 None 时绩效基数用它（信息员=销售额）
    manager_pending: bool  # True=经理聚合口径，单笔落 0（#12 策略点）


def calc_receipt(
    session: Session,
    receipt_id: int,
    *,
    operator: User,
    meta: RequestMeta | None = None,
    recalc_reason: str | None = None,
) -> CalcReceiptOut:
    """单笔回款核算 / 重算（recalc_reason 非 None 时为重算模式）。

    防重前两层在 ``_load_and_guard``（FOR UPDATE 锁行 + settlement_status
    与月结锁定校验），第三层是落台账 uk(receipt_id, calc_version)。全程
    一个 audit 事务，出参在 commit 前固化。

    首算模式：回款必须未核算；业务级一次性计提（#25）——已有生效台账行时
    仅登记进度（repeated=True，``_prepare_mode`` 内提前返回）。
    重算模式：回款必须已核算过；作废旧版本行（is_active=0），按当前参数
    落 calc_version+1 新行，calc_reason 留痕。

    本函数只做编排：锁行校验 → 模式预处理 → 输入装载 → 逐行折算 →
    计提组成 → 落库，各段独立私有函数（口径修改只动对应段）。
    """
    is_recalc = recalc_reason is not None
    action = "重算" if is_recalc else "核算"
    with audit_service.audit(
        session,
        operator=operator,
        record=AuditRecord(
            module=MODULE_CALC,
            action=action,
            summary=f"{action}回款 #{receipt_id}",
            request_data={
                "receipt_id": receipt_id,
                **({"reason": recalc_reason} if is_recalc else {}),
            },
        ),
        meta=meta,
    ):
        receipt, business = _load_and_guard(session, receipt_id, is_recalc=is_recalc)
        repeated_out = _prepare_mode(session, receipt, business, is_recalc=is_recalc)
        if repeated_out is not None:
            return repeated_out

        shipment = _load_shipment(session, receipt)
        person = _load_person(session, business)
        snapshot = resolve_snapshot(session, receipt.receipt_date)
        items = _load_items(session, business)
        allocations = _load_allocations(session, business, person.id)

        conversion = _convert_items(snapshot, person, items)
        amounts = _compose_amounts(
            session, snapshot, person, business, receipt, shipment, conversion
        )
        rows = _persist_ledger(
            session,
            receipt=receipt,
            business=business,
            person=person,
            shipment=shipment,
            items=items,
            allocations=allocations,
            conversion=conversion,
            amounts=amounts,
            recalc_reason=recalc_reason,
            is_recalc=is_recalc,
        )
        session.flush()
        out = CalcReceiptOut(ledger=_to_out(rows.owner_row), repeated=False)
        session.commit()
        logger.info(
            "核算完成 | receipt=%s | ledger=%s | payable=%s | 分摊行=%s",
            receipt_id,
            rows.owner_row.id,
            amounts.payable,
            len(rows.share_rows),
        )
        return out


def _load_and_guard(
    session: Session, receipt_id: int, *, is_recalc: bool
) -> tuple[Receipt, Business]:
    """锁行 + 模式校验 + 月结锁定拦截 + 业务归属校验（核算/重算共用）。"""
    receipt = session.get(Receipt, receipt_id, with_for_update=True)
    if receipt is None:
        raise BadRequestError("回款不存在")
    if is_recalc:
        if receipt.settlement_status == SETTLEMENT_PENDING:
            raise BadRequestError("该回款尚未核算过（无旧版本可重算，走首次核算）")
    elif receipt.settlement_status == SETTLEMENT_DONE:
        raise BadRequestError("该回款已核算，禁止重复核算（重算请走重算入口）")

    # 月结锁定拦截：已审定月份的回款不得再核算/重算——金额已固化，
    # 变动唯一通道是调整单（否则重算会绕开审批改写已锁定月份的应付）
    from app.services import settlement_service

    settlement_service.ensure_month_not_locked(session, receipt.receipt_date.strftime("%Y-%m"))

    business = session.get(Business, receipt.business_id, with_for_update=True)
    if business is None:
        raise BadRequestError("回款关联的业务不存在")
    if business.owner_personnel_id is None:
        raise BadRequestError("业务未指定负责营销人员，无法核算（先在业务归属中指定）")
    return receipt, business


def _prepare_mode(
    session: Session, receipt: Receipt, business: Business, *, is_recalc: bool
) -> CalcReceiptOut | None:
    """模式预处理：重算作废旧版本；首算判业务级一次性计提。

    返回非 None = 本笔仅登记进度（repeated=True 的出参，已 commit），
    调用方直接返回。
    """
    # 重算：先作废旧版本行（is_active=0），折算体随后按当前参数重算。
    # 无生效行 = 该回款是「进度登记」（业务级一次性计提 #25 的第二笔及
    # 以后）——本无独立计提，继续重算会凭空落一行生效行，同业务出现
    # 两行生效行导致双重计提 → 一律 400
    if is_recalc:
        # 分摊拆行后旧版本可能多行（负责人+参与人）——全部作废再落新版本
        olds = performance_ledger_repository.list_active_by_receipt(session, receipt.id)
        if not olds:
            raise BadRequestError("该回款为进度登记（业务已按一次性计提核算），无独立台账行可重算")
        for old in olds:
            performance_ledger_repository.mark_inactive(session, old)
        return None

    # 核算粒度 #25（一期口径，仅首算模式）：业务级一次性计提——已有生效
    # 台账行时，本笔回款仅置已核算状态（支付进度），不重复计提
    if not performance_ledger_repository.has_active_for_business(
        session, business.id, calc_type=CALC_TYPE_RECEIPT
    ):
        return None
    _mark_settled(session, receipt)
    row = performance_ledger_repository.get_active_by_receipt_of_business(session, business.id)
    session.flush()
    out = CalcReceiptOut(ledger=_to_out(row), repeated=True)
    session.commit()
    logger.info("回款登记进度（业务已核算）| receipt=%s | business=%s", receipt.id, business.id)
    return out


def _load_shipment(session: Session, receipt: Receipt) -> Shipment:
    """核销基准：发货批次存在且带发货日（回款天数公式的输入）。"""
    if receipt.shipment_id is None:
        raise BadRequestError("回款未指定发货批次，无法确定发货日期（先指定批次再核算）")
    shipment = session.get(Shipment, receipt.shipment_id)
    if shipment is None or shipment.ship_date is None:
        raise BadRequestError("发货批次缺少发货日期，无法核算")
    return shipment


def _load_person(session: Session, business: Business):
    """核算归属：在职 + 绑定岗位角色（计提公式锚点）。"""
    person = personnel_service.ensure_active(session, business.owner_personnel_id, label="核算归属")
    if person.business_role_id is None:
        raise BadRequestError("归属人员未绑定岗位角色，无法确定计提公式")
    return person


def _load_items(session: Session, business: Business) -> list[BusinessItem]:
    """业务产品明细行（逐行折算的输入；空明细无法核算）。"""
    items = business_repository.list_items(session, business.id)
    if not items:
        raise BadRequestError("业务无产品明细行，无法核算")
    return items


def _load_allocations(session: Session, business: Business, owner_id: int) -> list:
    """业务生效的二次分配方案（澄清 #1 答复 2026-10-19：分配绩效——算后分）。

    校验双保险之一（保存侧在 business_service）：比例合计 >100% 会把负责人
    份额算成负数（多算参与人绩效）；合同负责人不可出现在参与人列表（自分
    份额会双重计入）。无方案返回空列表 = 全额归负责人。
    """
    allocations = business_repository.list_allocations(session, business.id)
    if not allocations:
        return []
    total = sum((a.ratio for a in allocations), Decimal("0"))
    if total > Decimal("100"):
        raise BadRequestError(
            f"二次分配比例合计 {total.quantize(Decimal('0.01'))}% 超过 100%，"
            "无法核算（先调整方案比例）"
        )
    if any(a.personnel_id == owner_id for a in allocations):
        raise BadRequestError("二次分配参与人含合同负责营销人员，无法核算（先调整方案）")
    return list(allocations)


@dataclass(frozen=True, slots=True)
class _Conversion:
    """逐行折算结果（行级明细入台账快照，汇总值驱动计提与起付判定）。"""

    total_revenue: Decimal
    total_profit: Decimal
    converted_total: Decimal
    missing_cost: bool
    line_details: list[dict[str, Any]]


def _convert_items(snapshot, person, items: list[BusinessItem]) -> _Conversion:
    """逐行折算（行级 product_category 阈值；成本缺失行毛利按 0 计并标记）。"""
    total_revenue = Decimal("0")
    total_profit = Decimal("0")
    converted_total = Decimal("0")
    missing_cost = False
    line_details: list[dict[str, Any]] = []
    for item in items:
        row_revenue = item.sale_amount
        if item.cost_amount is None:
            missing_cost = True
            row_profit = Decimal("0")
        else:
            row_profit = _row_profit(row_revenue, item.cost_amount)
        total_revenue += row_revenue
        total_profit += row_profit
        threshold = parse_fraction(
            snapshot.get(
                "product.threshold",
                role_code=role_code_of(person),
                product_category=item.product_category,
            )
        )
        row_converted = converted_profit(
            row_revenue, profit_rate(row_profit, row_revenue), threshold
        )
        converted_total += row_converted
        line_details.append(
            {
                "item_id": item.id,
                "product_category": item.product_category,
                "revenue": str(row_revenue),
                "profit": str(row_profit),
                # 行级折算同样固化为两位（to_decimal 对整数值无小数位，
                # 快照/台账口径需与列一致）
                "converted": str(_q2(row_converted)),
            }
        )
    return _Conversion(total_revenue, total_profit, converted_total, missing_cost, line_details)


@dataclass(frozen=True, slots=True)
class _Amounts:
    """计提组成结果（比例分派 → 绩效 → 抵顶 → 支付权重 → 应付）。"""

    days: int
    decision: _RateDecision
    converted: Decimal
    performance: Decimal
    barter_applied: bool
    weight_r: int
    weight: Fraction
    payable: Decimal
    start_ok: bool


def _compose_amounts(
    session: Session,
    snapshot,
    person,
    business: Business,
    receipt: Receipt,
    shipment: Shipment,
    conversion: _Conversion,
) -> _Amounts:
    """按比例分派与支付权重组成应付（与 param_service.preview 同公式路径）。"""
    # 天数只依赖发货/回款日期，先于比例分派算出（业务员递减公式的输入）
    days = payment_days(shipment.ship_date, receipt.receipt_date)
    decision = _personal_rate(session, snapshot, person, business, days)

    if decision.base_override is not None:
        converted = decision.base_override  # 信息员：基数=本人销售额
    else:
        converted = conversion.converted_total

    performance = (
        Decimal("0") if decision.manager_pending else performance_amount(converted, decision.rate)
    )
    barter_applied = receipt.is_barter == 1
    base_amount = performance
    if barter_applied:
        discount = parse_fraction(snapshot.get("barter.discount", role_code=role_code_of(person)))
        base_amount = apply_barter(performance, discount)

    received_total = business.total_received_amount or Decimal("0")
    start_ratio = parse_fraction(
        snapshot.get("payment.start.ratio", role_code=role_code_of(person))
    )
    start_ok = start_payment_ok(received_total, conversion.total_revenue, start_ratio)
    weight_r = clamp_weight_r(received_total, conversion.total_revenue)
    weight = payment_weight(weight_r)
    payable = param_service.to_decimal(Fraction(base_amount) * weight)
    return _Amounts(
        days=days,
        decision=decision,
        converted=converted,
        performance=performance,
        barter_applied=barter_applied,
        weight_r=weight_r,
        weight=weight,
        payable=payable,
        start_ok=start_ok,
    )


@dataclass(frozen=True, slots=True)
class _LedgerRows:
    """拆行落库结果：负责人行恒存在（出参与 CAS 锚点），参与人份额行可空。"""

    owner_row: PerformanceLedger
    share_rows: list[PerformanceLedger]


def _persist_ledger(
    session: Session,
    *,
    receipt: Receipt,
    business: Business,
    person,
    shipment: Shipment,
    items: list[BusinessItem],
    allocations: list,
    conversion: _Conversion,
    amounts: _Amounts,
    recalc_reason: str | None,
    is_recalc: bool,
) -> _LedgerRows:
    """落台账行（分摊拆行；版本号自增；金额两位 HALF_UP）+ 首算 CAS 置已核算。

    分摊（澄清 #1 答复 2026-10-19「分配绩效」，算后分）：业务级全额（含
    递减比例、抵顶、支付权重全环节）算完后按方案比例拆给参与人，余额归
    合同负责人。行合计与业务级全额**守恒**（负责人行取 q2 全额减参与人
    q2 份额的差额，防分漂）；每行快照带完整方案快照，行级可独立回溯。
    参与人离职照分（历史方案事实，方案调整是业务侧责任——入职校验只在
    保存侧，核算侧只要求人员存在，FK RESTRICT 已保证）。
    """
    receipt_date = receipt.receipt_date
    base_snapshot: dict[str, Any] = {
        "params_as_of": str(receipt_date),
        "line_details": conversion.line_details,
        "start_payment_ok": amounts.start_ok,
        "rate_note": amounts.decision.rate_note,
        "revenue_total": str(conversion.total_revenue),
        "profit_total": str(conversion.total_profit),
    }
    if amounts.decision.manager_pending:
        base_snapshot["strategy_note"] = _NOTE_MANAGER_PENDING
    if allocations:
        base_snapshot["alloc_plan"] = [
            {
                "personnel_id": a.personnel_id,
                "personnel_name": a.personnel_name,
                "ratio": str(a.ratio),
            }
            for a in allocations
        ]

    version = performance_ledger_repository.next_version(session, receipt.id)
    customer_type = _customer_type(session, business)
    category = _category_label(items)

    # 份额清单：(person, ratio, tag)——ratio 为 None 时走余额公式（q2 全额
    # 减已分累计，守恒）；负责人余额的百分数（100−∑参与人）仅作快照展示，
    # 不参与计算——按它乘全额会丢 q2 尾差（39.1111×30% ≠ 39.11−27.37）
    shares: list[tuple[Any, Decimal | None, str]] = []
    owner_ratio_text: str | None = None
    if not allocations:
        shares.append((person, None, "owner"))
        owner_ratio_text = "100"
    else:
        total_ratio = Decimal("0")
        for a in allocations:
            shares.append((session.get(Personnel, a.personnel_id), a.ratio, "participant"))
            total_ratio += a.ratio
        owner_ratio_text = str((Decimal("100") - total_ratio).quantize(Decimal("0.01")))
        shares.append((person, None, "owner"))

    def _share(full: Decimal, ratio: Decimal | None, *, added: Decimal = Decimal("0")) -> Decimal:
        """单份额金额：参与人 = 全额×比例（q2）；负责人 = q2 全额 − 已分累计。"""
        if ratio is None:
            return _q2(full - added) or Decimal("0")
        # Fraction 乘积先 to_decimal 再 q2（Fraction 无 quantize，直接喂 _q2 会炸）
        return _q2(param_service.to_decimal(Fraction(full) * Fraction(ratio) / 100)) or Decimal("0")

    added_perf = Decimal("0")
    added_conv = Decimal("0")
    added_pay = Decimal("0")
    owner_row: PerformanceLedger | None = None
    share_rows: list[PerformanceLedger] = []
    for target, ratio, tag in shares:
        perf = _share(amounts.performance, ratio, added=added_perf)
        conv = _share(amounts.converted, ratio, added=added_conv)
        pay = _share(amounts.payable, ratio, added=added_pay)
        added_perf += perf
        added_conv += conv
        added_pay += pay
        row = performance_ledger_repository.add(
            session,
            PerformanceLedger(
                receipt_id=receipt.id,
                calc_version=version,
                calc_type=CALC_TYPE_RECEIPT,
                business_id=business.id,
                business_no=business.business_no,
                personnel_id=target.id,
                personnel_name=target.personnel_name,
                role_code=role_code_of(target),
                customer_type=customer_type,
                product_category=category,
                ship_date=shipment.ship_date,
                receipt_date=receipt_date,
                payment_days=amounts.days,
                rate_text=str(amounts.decision.rate),
                converted_profit=conv,
                performance_amount=perf,
                barter_applied=1 if amounts.barter_applied else 0,
                weight_r=amounts.weight_r,
                payment_weight=param_service.to_decimal(amounts.weight),
                payable_amount=pay,
                settlement_month=receipt_date.strftime("%Y-%m"),
                is_probation=1 if target.is_probation == 1 else 0,
                missing_cost=1 if conversion.missing_cost else 0,
                snapshot_json={
                    **base_snapshot,
                    "alloc_role": tag,
                    "alloc_ratio": owner_ratio_text if tag == "owner" else str(ratio),
                },
                calc_reason=recalc_reason,
            ),
        )
        if tag == "owner":
            owner_row = row
        else:
            share_rows.append(row)

    # CAS 仅首算执行：重算模式状态本就是已核算（UPDATE ... WHERE status=0
    # 会 rowcount=0 误报并发撞车）
    if not is_recalc:
        _mark_settled(session, receipt)
    return _LedgerRows(owner_row=owner_row, share_rows=share_rows)


def _q2(value: Decimal | None) -> Decimal | None:
    """金额统一两位小数（HALF_UP）：内存/DB/序列化三方一致。

    显式传 rounding——quantize 缺省是上下文 ROUND_HALF_EVEN（银行家舍入），
    x.xx5 会舍成偶数值，与业务四舍五入口径差 1 分。
    """
    if value is None:
        return None
    return value.quantize(Decimal("0.01"), rounding=ROUND_HALF_UP)


def _personal_rate(
    session: Session,
    snapshot,
    person,
    business: Business,
    days: int,
) -> _RateDecision:
    """按岗位模板分派单笔计提比例（与 param_service._preview_rate 同构）。

    #12 策略点：经理个人户（owner 岗位绑 TPL_MANAGER_SHARE）单笔不计提
    —— 12.5%+5% 是月度团队聚合口径，单笔落 rate=0/绩效 0 的台账行保事实。
    """
    role = _role_of(session, person)
    customer_type = _customer_type(session, business)

    if customer_type == "enterprise":
        # 存储口径 ‰ → 纯比例（漏换算放大 1000 倍，与预览同防线）
        rate = parse_fraction(snapshot.get("enterprise.rate")) / 1000
        return _RateDecision(rate, "企业户：不按回款天数，统一按固定比例计提", None, False)

    template = role.calc_template if role else "TPL_SALESPERSON_DECAY"
    if template == "TPL_MANAGER_SHARE":
        # #12 答复（2026-10-19）参数化：manager.personal.included=1 时个人户
        # 单按业务员递减公式单笔计提（个人户单本质是正常业务，有发货/回款/
        # 毛利；聚合基数开关在 settlement_service 同参数消费）——0 时单笔落 0
        if snapshot.get("manager.personal.included") != "1":
            return _RateDecision(
                Decimal("0"),
                "经理个人户：绩效按团队与全公司分成在月结时计算，单笔不计提",
                None,
                True,
            )
        start = parse_fraction(snapshot.get("salesperson.rate.start"))
        slope = parse_fraction(snapshot.get("salesperson.rate.slope"))
        floor = parse_fraction(snapshot.get("salesperson.rate.floor"))
        boundary = int(parse_fraction(snapshot.get("salesperson.days.boundary")))
        rate = salesperson_rate(days, start=start, slope=slope, floor=floor, boundary_days=boundary)
        note = f"经理个人户（已开启计入分成基数）：按业务员递减，回款 {days} 天，起始 {start}‰"
        return _RateDecision(rate, note, None, False)
    if template == "TPL_INFO_SALES_FIXED":
        # 信息员基数=本人销售额（覆盖折算与阈值），‰ 换算同防线
        rate = parse_fraction(snapshot.get("info.rate")) / 1000
        return _RateDecision(rate, "信息员：按本人销售额乘计提比例，不随回款天数递减", None, False)
    if template == "TPL_SALESPERSON_DECAY":
        start = parse_fraction(snapshot.get("salesperson.rate.start"))
        slope = parse_fraction(snapshot.get("salesperson.rate.slope"))
        floor = parse_fraction(snapshot.get("salesperson.rate.floor"))
        # int(参数原文) 对合法入库的 '360.0' 会抛 ValueError 使整月核算 500；
        # 经 Fraction 转换再取整（INT 型参数入库时已校验分母为 1，取整无损）
        boundary = int(parse_fraction(snapshot.get("salesperson.days.boundary")))
        rate = salesperson_rate(days, start=start, slope=slope, floor=floor, boundary_days=boundary)
        note = (
            f"回款 {days} 天，从起始 {start}‰ 按日递减"
            f"（满 {boundary} 天后固定按 {floor}‰ 计算）"
        )
        return _RateDecision(rate, note, None, False)
    # 提示给模板中文名而非编码：业务人员在岗位角色页看到的是「营销经理·团队与全公司分成」
    from app.services.calc_templates import TEMPLATES

    tpl_name = TEMPLATES[template].name if template in TEMPLATES else template
    raise BadRequestError(f"「{tpl_name}」不支持单笔核算，请检查该人员的岗位设置")


def _role_of(session: Session, person):
    from app.repositories import business_role_repository

    if person.business_role_id is None:
        return None
    return business_role_repository.get_by_id(session, person.business_role_id)


def role_code_of(person) -> str:
    """人员岗位编码（台账冗余固化用；无岗位为空串——前置校验已拦）。"""
    from app.repositories import business_role_repository

    if person.business_role_id is None:
        return ""
    session = Session.object_session(person)
    role = business_role_repository.get_by_id(session, person.business_role_id)
    return role.role_code if role else ""


def _customer_type(session: Session, business: Business) -> str:
    customer = session.get(Customer, business.customer_id)
    return customer.customer_type if customer else "personal"


def _category_label(items: list[BusinessItem]) -> str:
    """单类别直出；混合业务记 mixed（行级明细在 snapshot_json）。"""
    categories = {item.product_category for item in items}
    return categories.pop() if len(categories) == 1 else "mixed"


def _mark_settled(session: Session, receipt: Receipt) -> None:
    """CAS 置已核算：并发下另一事务先行置 1 时 rowcount=0 → 400。"""
    result = session.execute(
        update(Receipt)
        .where(Receipt.id == receipt.id, Receipt.settlement_status == SETTLEMENT_PENDING)
        .values(settlement_status=SETTLEMENT_DONE)
    )
    if result.rowcount == 0:
        raise BadRequestError("该回款已被并发核算，请刷新后查看台账")


def _row_profit(revenue: Decimal, cost: Decimal) -> Decimal:
    """行毛利 = 行销售额 − 行成本。

    #20 策略点（待业务答复，2026-10-16 暂定口径）：金额暂按**不含税**原样
    相减；答复若为含税口径，只改本函数（含税换算/取不含税金额列）+ 按回款
    批量重算回填。
    """
    return revenue - cost


def recalc_receipt(
    session: Session,
    receipt_id: int,
    reason: str,
    *,
    operator: User,
    meta: RequestMeta | None = None,
) -> CalcReceiptOut:
    """重算（授权动作，管理员/财务）：作废旧版本行、按当前参数重算新版本。

    薄委托 calc_receipt(recalc_reason=...)——折算体只有一份；所属月已审定
    的拦截在 calc_receipt 内（核算与重算同口径）。
    """
    if not reason or not reason.strip():
        raise BadRequestError("重算必须填写原因")
    return calc_receipt(
        session, receipt_id, operator=operator, meta=meta, recalc_reason=reason.strip()
    )


def batch_calc(
    session: Session,
    receipt_ids: list[int],
    *,
    operator: User,
    meta: RequestMeta | None = None,
) -> list[dict]:
    """批量核算：逐笔独立事务（各笔自带 audit），返回逐笔成败清单。

    **不开外层 audit**——外层包 audit 会违反嵌套禁令，且单笔失败不应
    回滚其它笔的核算结果。
    """
    results: list[dict] = []
    for rid in receipt_ids:
        try:
            out = calc_receipt(session, rid, operator=operator, meta=meta)
            results.append(
                {
                    "receipt_id": rid,
                    "ok": True,
                    "repeated": out.repeated,
                    "ledger_id": out.ledger.id,
                }
            )
        except Exception as exc:
            results.append(
                {"receipt_id": rid, "ok": False, "error": f"{type(exc).__name__}: {exc}"}
            )
    ok_count = sum(1 for r in results if r["ok"])
    logger.info("批量核算 | 总数=%s 成功=%s", len(results), ok_count)
    return results


def list_ledger_page(session: Session, query):
    """分页查询台账（api 层转发）。"""
    rows = performance_ledger_repository.list_ledger(session, query)
    total = performance_ledger_repository.count_ledger(session, query)
    from app.core.response import PageResult
    from app.schemas.calc import LedgerOut

    return PageResult[LedgerOut](
        records=[LedgerOut.model_validate(r) for r in rows],
        total=total,
        page_num=query.page_num,
        page_size=query.page_size,
    )


def get_ledger(session: Session, ledger_id: int):
    """台账详情（api 层转发）。"""
    row = performance_ledger_repository.get_by_id(session, ledger_id)
    if row is None:
        from app.core.exceptions import NotFoundError

        raise NotFoundError("台账记录不存在")
    from app.schemas.calc import LedgerOut

    return LedgerOut.model_validate(row)


def _to_out(row: PerformanceLedger):
    from app.schemas.calc import LedgerOut

    return LedgerOut.model_validate(row)