fix(transactions): include one-time in reports, keep out of budget medians

Split transfer exclusions from one-time: historical totals, reports, and period expense/income use REPORT_EXCLUDED_KINDS; budget medians and budget category actuals still use BUDGET_EXCLUDED_KINDS.

Fixes #1994

Co-authored-by: Cursor <cursoragent@cursor.com>

Author: glorydavid03023

app/controllers/reports_controller.rb

@@ -362,7 +362,7 @@ def build_transactions_breakdown
         .joins(entry: :account)
         .where(accounts: { family_id: Current.family.id, status: [ "draft", "active" ] })
         .where(entries: { entryable_type: "Transaction", excluded: false, date: @period.date_range })
-        .where.not(kind: Transaction::BUDGET_EXCLUDED_KINDS)
+        .where.not(kind: Transaction::REPORT_EXCLUDED_KINDS)
         .includes(entry: :account, category: :parent)
 
       # Apply filters (includes finance account scoping)
@@ -666,7 +666,7 @@ def build_transactions_breakdown_for_export
         .joins(entry: :account)
         .where(accounts: { family_id: Current.family.id, status: [ "draft", "active" ] })
         .where(entries: { entryable_type: "Transaction", excluded: false, date: @period.date_range })
-        .where.not(kind: Transaction::BUDGET_EXCLUDED_KINDS)
+        .where.not(kind: Transaction::REPORT_EXCLUDED_KINDS)
         .includes(entry: :account, category: [])
 
       transactions = apply_transaction_filters(transactions)
@@ -703,7 +703,7 @@ def build_monthly_breakdown_for_export
         .joins(entry: :account)
         .where(accounts: { family_id: Current.family.id, status: [ "draft", "active" ] })
         .where(entries: { entryable_type: "Transaction", excluded: false, date: @period.date_range })
-        .where.not(kind: Transaction::BUDGET_EXCLUDED_KINDS)
+        .where.not(kind: Transaction::REPORT_EXCLUDED_KINDS)
         .includes(entry: :account, category: [])
 
       transactions = apply_transaction_filters(transactions)

app/models/budget.rb

@@ -316,15 +316,15 @@ def income_statement
     end
 
     def net_totals
-      @net_totals ||= income_statement.net_category_totals(period: period)
+      @net_totals ||= income_statement.net_category_totals(period: period, for_budget: true)
     end
 
     def expense_totals
-      @expense_totals ||= income_statement.expense_totals(period: period)
+      @expense_totals ||= income_statement.expense_totals(period: period, for_budget: true)
     end
 
     def income_totals
-      @income_totals ||= income_statement.income_totals(period: period)
+      @income_totals ||= income_statement.income_totals(period: period, for_budget: true)
     end
 
     def expense_totals_by_category

app/models/income_statement.rb

@@ -29,26 +29,29 @@ def totals(transactions_scope: nil, date_range:)
     )
   end
 
-  def expense_totals(period: Period.current_month)
+  def expense_totals(period: Period.current_month, for_budget: false)
     # Memoized per instance so callers that also invoke `net_category_totals`
     @expense_totals_by_period ||= {}
-    @expense_totals_by_period[period_cache_key(period)] ||=
-      build_period_total(classification: "expense", period: period)
+    cache_key = [ period_cache_key(period), for_budget ]
+    @expense_totals_by_period[cache_key] ||=
+      build_period_total(classification: "expense", period: period, for_budget: for_budget)
   end
 
-  def income_totals(period: Period.current_month)
+  def income_totals(period: Period.current_month, for_budget: false)
     @income_totals_by_period ||= {}
-    @income_totals_by_period[period_cache_key(period)] ||=
-      build_period_total(classification: "income", period: period)
+    cache_key = [ period_cache_key(period), for_budget ]
+    @income_totals_by_period[cache_key] ||=
+      build_period_total(classification: "income", period: period, for_budget: for_budget)
   end
 
-  def net_category_totals(period: Period.current_month)
+  def net_category_totals(period: Period.current_month, for_budget: false)
     @net_category_totals_by_period ||= {}
-    cached = @net_category_totals_by_period[period_cache_key(period)]
+    cache_key = [ period_cache_key(period), for_budget ]
+    cached = @net_category_totals_by_period[cache_key]
     return cached if cached
 
-    expense = expense_totals(period: period)
-    income = income_totals(period: period)
+    expense = expense_totals(period: period, for_budget: for_budget)
+    income = income_totals(period: period, for_budget: for_budget)
 
     # Use a stable key for each category: id for persisted, invariant token for synthetic
     cat_key = ->(ct) {
@@ -96,7 +99,7 @@ def net_category_totals(period: Period.current_month)
       CategoryTotal.new(category: r[:category], total: r[:total], currency: family.currency, weight: weight)
     end
 
-    @net_category_totals_by_period[period_cache_key(period)] = NetCategoryTotals.new(
+    @net_category_totals_by_period[cache_key] = NetCategoryTotals.new(
       net_expense_categories: net_expense_categories,
       net_income_categories: net_income_categories,
       total_net_expense: total_net_expense,
@@ -139,9 +142,14 @@ def period_cache_key(period)
       [ period.start_date, period.end_date ]
     end
 
-    def build_period_total(classification:, period:)
+    def build_period_total(classification:, period:, for_budget: false)
+      excluded_kinds = for_budget ? Transaction::BUDGET_EXCLUDED_KINDS : Transaction::REPORT_EXCLUDED_KINDS
       # Exclude pending transactions from budget calculations
-      totals = totals_query(transactions_scope: family.transactions.visible.excluding_pending.in_period(period), date_range: period.date_range).select { |t| t.classification == classification }
+      totals = totals_query(
+        transactions_scope: family.transactions.visible.excluding_pending.in_period(period),
+        date_range: period.date_range,
+        excluded_kinds: excluded_kinds
+      ).select { |t| t.classification == classification }
       classification_total = totals.sum(&:total)
 
       uncategorized_category = family.categories.uncategorized
@@ -208,12 +216,22 @@ def included_account_ids_hash
       @included_account_ids_hash ||= included_account_ids ? Digest::MD5.hexdigest(included_account_ids.sort.join(",")) : nil
     end
 
-    def totals_query(transactions_scope:, date_range:)
+    def totals_query(transactions_scope:, date_range:, excluded_kinds: Transaction::REPORT_EXCLUDED_KINDS)
       sql_hash = Digest::MD5.hexdigest(transactions_scope.to_sql)
+      kinds_key = excluded_kinds.join(",")
 
       Rails.cache.fetch([
-        "income_statement", "totals_query", "v2", family.id, user&.id, included_account_ids_hash, sql_hash, date_range.begin, date_range.end, family.entries_cache_version
-      ]) { Totals.new(family, transactions_scope: transactions_scope, date_range: date_range, included_account_ids: included_account_ids).call }
+        "income_statement", "totals_query", "v3", family.id, user&.id, included_account_ids_hash, sql_hash,
+        date_range.begin, date_range.end, kinds_key, family.entries_cache_version
+      ]) {
+        Totals.new(
+          family,
+          transactions_scope: transactions_scope,
+          date_range: date_range,
+          included_account_ids: included_account_ids,
+          excluded_kinds: excluded_kinds
+        ).call
+      }
     end
 
     def monetizable_currency

app/models/income_statement/totals.rb

@@ -1,10 +1,12 @@
 class IncomeStatement::Totals
-  def initialize(family, transactions_scope:, date_range:, include_trades: true, included_account_ids: nil)
+  def initialize(family, transactions_scope:, date_range:, include_trades: true, included_account_ids: nil,
+                 excluded_kinds: Transaction::REPORT_EXCLUDED_KINDS)
     @family = family
     @transactions_scope = transactions_scope
     @date_range = date_range
     @include_trades = include_trades
     @included_account_ids = included_account_ids
+    @excluded_kinds = excluded_kinds
 
     validate_date_range!
   end
@@ -73,7 +75,7 @@ def transactions_only_query_sql
           er.from_currency = ae.currency AND
           er.to_currency = :target_currency
         )
-        WHERE at.kind NOT IN (#{budget_excluded_kinds_sql})
+        WHERE at.kind NOT IN (#{excluded_kinds_sql})
           AND ae.excluded = false
           AND a.family_id = :family_id
           AND a.status IN ('draft', 'active')
@@ -101,7 +103,7 @@ def transactions_subquery_sql
           er.from_currency = ae.currency AND
           er.to_currency = :target_currency
         )
-        WHERE at.kind NOT IN (#{budget_excluded_kinds_sql})
+        WHERE at.kind NOT IN (#{excluded_kinds_sql})
           AND (
             at.investment_activity_label IS NULL
             OR at.investment_activity_label NOT IN ('Transfer', 'Sweep In', 'Sweep Out', 'Exchange')
@@ -159,8 +161,8 @@ def include_finance_accounts_sql
       "AND a.id IN (:included_account_ids)"
     end
 
-    def budget_excluded_kinds_sql
-      @budget_excluded_kinds_sql ||= Transaction::BUDGET_EXCLUDED_KINDS.map { |k| "'#{k}'" }.join(", ")
+    def excluded_kinds_sql
+      @excluded_kinds_sql ||= @excluded_kinds.map { |k| "'#{k}'" }.join(", ")
     end
 
     def validate_date_range!

app/models/transaction.rb

@@ -71,18 +71,21 @@ def exchange_rate_must_be_valid
     funds_movement: "funds_movement", # Movement of funds between accounts, excluded from budget analytics
     cc_payment: "cc_payment", # A CC payment, excluded from budget analytics (CC payments offset the sum of expense transactions)
     loan_payment: "loan_payment", # A payment to a Loan account, treated as an expense in budgets
-    one_time: "one_time", # A one-time expense/income, excluded from budget analytics
+    one_time: "one_time", # A one-time expense/income; included in historical reports, excluded from budget medians
     investment_contribution: "investment_contribution" # Transfer to investment/crypto account, treated as an expense in budgets
   }
 
   # All kinds where money moves between accounts (transfer? returns true).
   # Used for search filters, rule conditions, and UI display.
   TRANSFER_KINDS = %w[funds_movement cc_payment loan_payment investment_contribution].freeze
 
-  # Kinds excluded from budget/income-statement analytics.
+  # Kinds excluded from historical reports and period totals (transfers / CC payments only).
+  REPORT_EXCLUDED_KINDS = %w[funds_movement cc_payment].freeze
+
+  # Kinds excluded from budget medians, burn-rate stats, and budget category actuals.
   # loan_payment and investment_contribution are intentionally NOT here —
   # they represent real cash outflow from a budgeting perspective.
-  BUDGET_EXCLUDED_KINDS = %w[funds_movement one_time cc_payment].freeze
+  BUDGET_EXCLUDED_KINDS = (REPORT_EXCLUDED_KINDS + %w[one_time]).freeze
 
   # All valid investment activity labels (for UI dropdown)
   ACTIVITY_LABELS = [

config/locales/views/transactions/en.yml

@@ -75,7 +75,7 @@ en:
       activity_type: Activity Type
       activity_type_description: Type of investment activity (Buy, Sell, Dividend, etc.). Auto-detected or set manually.
       one_time_title: One-time %{type}
-      one_time_description: One-time transactions will be excluded from certain budgeting calculations and reports to help you see what's really important.
+      one_time_description: One-time transactions appear in historical reports and totals but are excluded from budget medians and recurring spending estimates.
       convert_to_trade_title: Convert to Security Trade
       convert_to_trade_description: Convert this transaction into a Buy or Sell trade with security details for portfolio tracking.
       convert_to_trade_button: Convert to Trade

test/models/income_statement_test.rb

@@ -179,17 +179,27 @@ class IncomeStatementTest < ActiveSupport::TestCase
     assert_equal Money.new(1900, @family.currency), totals.expense_money # 900 + 1000
   end
 
-  test "excludes one-time transactions from income statement calculations" do
-    # Create a one-time transaction
-    one_time_transaction = create_transaction(account: @checking_account, amount: 250, category: @groceries_category, kind: "one_time")
+  test "includes one-time transactions in income statement totals and reports" do
+    create_transaction(account: @checking_account, amount: 250, category: @groceries_category, kind: "one_time")
 
     income_statement = IncomeStatement.new(@family)
     totals = income_statement.totals(date_range: Period.last_30_days.date_range)
 
-    # NOW WORKING: Excludes one-time transactions correctly after refactoring
-    assert_equal 4, totals.transactions_count # Only original 4 transactions
+    assert_equal 5, totals.transactions_count
     assert_equal Money.new(1000, @family.currency), totals.income_money
-    assert_equal Money.new(900, @family.currency), totals.expense_money
+    assert_equal Money.new(1150, @family.currency), totals.expense_money
+
+    expense_totals = income_statement.expense_totals(period: Period.last_30_days)
+    assert_equal 200 + 300 + 400 + 250, expense_totals.total
+  end
+
+  test "excludes one-time transactions from budget-scoped period totals" do
+    create_transaction(account: @checking_account, amount: 250, category: @groceries_category, kind: "one_time")
+
+    income_statement = IncomeStatement.new(@family)
+    expense_totals = income_statement.expense_totals(period: Period.last_30_days, for_budget: true)
+
+    assert_equal 200 + 300 + 400, expense_totals.total
   end
 
   test "excludes payment transactions from income statement calculations" do