Mejorar Balance General con detalle de conceptos especiales y filtro por año

models/Report.php

@@ -66,6 +66,92 @@ class Report {
         ];
     }
 
+    public static function getConceptDetailsByYear($year = null) {
+        $db = Database::getInstance();
+        $concepts = $db->fetchAll(
+            "SELECT c.id, c.name, c.amount_per_house, c.concept_date, c.description
+             FROM finance_collection_concepts c
+             WHERE c.is_active = 1
+             ORDER BY c.concept_date DESC"
+        );
+
+        $conceptsData = [];
+        $totalExpected = 0;
+        $totalCollected = 0;
+        $totalExpenses = 0;
+
+        foreach ($concepts as $concept) {
+            $conceptYear = date('Y', strtotime($concept['concept_date']));
+
+            if ($year && $conceptYear != $year) {
+                continue;
+            }
+
+            $activeHousesCount = $db->fetchOne(
+                "SELECT COUNT(*) as count FROM houses WHERE status = 'activa'"
+            );
+            $activeHousesCount = $activeHousesCount['count'] ?? 0;
+
+            $expected = $concept['amount_per_house'] * $activeHousesCount;
+
+            $whereClause = "WHERE cp.concept_id = ?";
+            $params = [$concept['id']];
+
+            if ($year) {
+                $whereClause .= " AND YEAR(cp.payment_date) = ?";
+                $params[] = $year;
+            }
+
+            $collected = $db->fetchOne(
+                "SELECT COALESCE(SUM(cp.amount), 0) as total
+                 FROM finance_collection_payments cp
+                 $whereClause",
+                $params
+            );
+            $collectedAmount = $collected['total'] ?? 0;
+
+            $expenses = $db->fetchOne(
+                "SELECT COALESCE(SUM(ec.amount), 0) as total
+                 FROM expense_concept_allocations ec
+                 JOIN expenses e ON ec.expense_id = e.id
+                 WHERE ec.concept_id = ?
+                 " . ($year ? "AND YEAR(e.expense_date) = ?" : ""),
+                $year ? [$concept['id'], $year] : [$concept['id']]
+            );
+            $expensesAmount = $expenses['total'] ?? 0;
+
+            $balance = $collectedAmount - $expensesAmount;
+
+            $conceptsData[] = [
+                'concept' => $concept,
+                'year' => $conceptYear,
+                'expected' => $expected,
+                'collected' => $collectedAmount,
+                'expenses' => $expensesAmount,
+                'balance' => $balance,
+                'pending' => max(0, $expected - $collectedAmount)
+            ];
+
+            $totalExpected += $expected;
+            $totalCollected += $collectedAmount;
+            $totalExpenses += $expensesAmount;
+        }
+
+        $totalBalance = $totalCollected - $totalExpenses;
+
+        return [
+            'concepts' => $conceptsData,
+            'totals' => [
+                'expected' => $totalExpected,
+                'collected' => $totalCollected,
+                'expenses' => $totalExpenses,
+                'balance' => $totalBalance,
+                'pending' => max(0, $totalExpected - $totalCollected)
+            ],
+            'year' => $year
+        ];
+    }
+
     public static function getHouseStatement($houseId, $year = null) {
         $db = Database::getInstance();
         $house = House::findById($houseId);