marco
54cccdd095
- Removido README.md padrão do Laravel (backend) - Removidos scripts de deploy (não mais necessários) - Atualizado copilot-instructions.md para novo fluxo - Adicionada documentação de auditoria do servidor - Sincronizado código de produção com repositório Novo workflow: - Trabalhamos diretamente em /root/webmoney (symlink para /var/www/webmoney) - Mudanças PHP são instantâneas - Mudanças React requerem 'npm run build' - Commit após validação funcional
352 lines
11 KiB
PHP
Executable File
352 lines
11 KiB
PHP
Executable File
<?php
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namespace App\Models;
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use Illuminate\Database\Eloquent\Factories\HasFactory;
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use Illuminate\Database\Eloquent\Model;
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use Illuminate\Database\Eloquent\SoftDeletes;
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use Illuminate\Database\Eloquent\Relations\BelongsTo;
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class AssetAccount extends Model
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{
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use HasFactory, SoftDeletes;
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/**
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* Status do ativo
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*/
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public const STATUS_ACTIVE = 'active';
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public const STATUS_SOLD = 'sold';
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public const STATUS_DEPRECIATED = 'depreciated';
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public const STATUS_WRITTEN_OFF = 'written_off';
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public const STATUSES = [
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self::STATUS_ACTIVE => 'Activo',
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self::STATUS_SOLD => 'Vendido',
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self::STATUS_DEPRECIATED => 'Depreciado',
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self::STATUS_WRITTEN_OFF => 'Dado de baja',
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];
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/**
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* Tipos de ativo
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*/
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public const ASSET_TYPE_REAL_ESTATE = 'real_estate';
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public const ASSET_TYPE_VEHICLE = 'vehicle';
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public const ASSET_TYPE_INVESTMENT = 'investment';
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public const ASSET_TYPE_EQUIPMENT = 'equipment';
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public const ASSET_TYPE_INVENTORY = 'inventory';
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public const ASSET_TYPE_RECEIVABLE = 'receivable';
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public const ASSET_TYPE_CASH = 'cash';
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public const ASSET_TYPE_OTHER = 'other';
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public const ASSET_TYPES = [
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self::ASSET_TYPE_REAL_ESTATE => [
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'name' => 'Inmueble',
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'description' => 'Casa, apartamento, terreno, local comercial',
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'icon' => 'home',
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'is_depreciable' => true,
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'fields' => ['property_type', 'address', 'property_area_m2', 'registry_number'],
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],
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self::ASSET_TYPE_VEHICLE => [
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'name' => 'Vehículo',
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'description' => 'Coche, moto, camión, maquinaria móvil',
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'icon' => 'truck',
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'is_depreciable' => true,
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'fields' => ['vehicle_brand', 'vehicle_model', 'vehicle_year', 'vehicle_plate', 'vehicle_mileage'],
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],
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self::ASSET_TYPE_INVESTMENT => [
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'name' => 'Inversión',
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'description' => 'Acciones, fondos, bonos, criptomonedas',
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'icon' => 'chart-bar',
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'is_depreciable' => false,
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'fields' => ['investment_type', 'institution', 'ticker', 'quantity', 'unit_price'],
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],
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self::ASSET_TYPE_EQUIPMENT => [
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'name' => 'Equipamiento',
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'description' => 'Maquinaria, herramientas, ordenadores',
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'icon' => 'cog',
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'is_depreciable' => true,
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'fields' => ['equipment_brand', 'equipment_model', 'serial_number', 'warranty_expiry'],
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],
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self::ASSET_TYPE_INVENTORY => [
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'name' => 'Inventario',
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'description' => 'Stock, mercancías, materias primas',
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'icon' => 'archive-box',
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'is_depreciable' => false,
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'fields' => ['quantity'],
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],
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self::ASSET_TYPE_RECEIVABLE => [
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'name' => 'Cuenta por Cobrar',
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'description' => 'Créditos, préstamos otorgados',
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'icon' => 'banknotes',
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'is_depreciable' => false,
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'fields' => ['debtor_name', 'receivable_due_date', 'receivable_amount'],
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],
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self::ASSET_TYPE_CASH => [
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'name' => 'Efectivo/Caja',
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'description' => 'Dinero en efectivo, caja chica',
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'icon' => 'currency-euro',
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'is_depreciable' => false,
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'fields' => [],
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],
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self::ASSET_TYPE_OTHER => [
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'name' => 'Otro',
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'description' => 'Otros tipos de activos',
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'icon' => 'document-text',
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'is_depreciable' => false,
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'fields' => [],
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],
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];
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/**
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* Tipos de imóvel
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*/
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public const PROPERTY_TYPES = [
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'house' => 'Casa',
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'apartment' => 'Apartamento/Piso',
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'land' => 'Terreno',
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'commercial' => 'Local Comercial',
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'industrial' => 'Nave Industrial',
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'office' => 'Oficina',
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'parking' => 'Plaza de Garaje',
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'warehouse' => 'Almacén',
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'rural' => 'Finca Rústica',
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];
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/**
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* Tipos de investimento
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*/
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public const INVESTMENT_TYPES = [
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'stocks' => ['name' => 'Acciones', 'description' => 'Participaciones en empresas cotizadas'],
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'bonds' => ['name' => 'Bonos', 'description' => 'Títulos de deuda pública o privada'],
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'funds' => ['name' => 'Fondos de Inversión', 'description' => 'Fondos mutuos, ETFs'],
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'fixed_income' => ['name' => 'Renta Fija', 'description' => 'Depósitos, letras del tesoro'],
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'crypto' => ['name' => 'Criptomonedas', 'description' => 'Bitcoin, Ethereum, etc.'],
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'real_estate_fund' => ['name' => 'Fondo Inmobiliario', 'description' => 'REITs, SOCIMIs'],
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'pension' => ['name' => 'Plan de Pensiones', 'description' => 'Ahorro para jubilación'],
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'savings' => ['name' => 'Cuenta de Ahorro', 'description' => 'Cuentas remuneradas'],
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];
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/**
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* Métodos de depreciação
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*/
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public const DEPRECIATION_METHODS = [
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'linear' => ['name' => 'Lineal', 'description' => 'Depreciación constante cada año'],
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'declining_balance' => ['name' => 'Saldo Decreciente', 'description' => 'Mayor depreciación al inicio'],
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'units_production' => ['name' => 'Unidades Producidas', 'description' => 'Según uso/producción'],
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'sum_years' => ['name' => 'Suma de Años', 'description' => 'Depreciación acelerada'],
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];
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/**
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* Tipos de indexadores (para investimentos)
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*/
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public const INDEX_TYPES = [
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'fixed' => ['name' => 'Tasa Fija', 'description' => 'Rentabilidad fija'],
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'cdi' => ['name' => 'CDI', 'description' => '% del CDI (Brasil)'],
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'selic' => ['name' => 'SELIC', 'description' => 'Tasa SELIC (Brasil)'],
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'ipca' => ['name' => 'IPCA+', 'description' => 'Inflación + spread (Brasil)'],
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'euribor' => ['name' => 'Euribor+', 'description' => 'Euribor + spread (UE)'],
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'ibex' => ['name' => 'IBEX 35', 'description' => 'Índice bursátil español'],
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'sp500' => ['name' => 'S&P 500', 'description' => 'Índice bursátil americano'],
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];
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protected $fillable = [
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'user_id',
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'business_id',
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'asset_type',
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'name',
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'description',
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'currency',
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'color',
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// Valores
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'acquisition_value',
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'current_value',
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'acquisition_date',
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// Depreciação
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'is_depreciable',
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'depreciation_method',
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'useful_life_years',
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'residual_value',
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'accumulated_depreciation',
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// Imóveis
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'property_type',
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'address',
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'city',
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'state',
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'postal_code',
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'country',
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'property_area_m2',
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'registry_number',
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// Veículos
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'vehicle_brand',
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'vehicle_model',
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'vehicle_year',
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'vehicle_plate',
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'vehicle_vin',
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'vehicle_mileage',
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// Investimentos
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'investment_type',
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'institution',
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'account_number',
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'quantity',
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'unit_price',
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'ticker',
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'maturity_date',
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'interest_rate',
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'index_type',
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// Equipamentos
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'equipment_brand',
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'equipment_model',
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'serial_number',
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'warranty_expiry',
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// Recebíveis
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'debtor_name',
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'debtor_document',
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'receivable_due_date',
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'receivable_amount',
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// Garantias
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'is_collateral',
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'collateral_for',
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'linked_liability_id',
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// Seguros
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'has_insurance',
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'insurance_company',
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'insurance_policy',
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'insurance_value',
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'insurance_expiry',
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// Gestão
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'alert_days_before',
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'internal_responsible',
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'internal_notes',
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'document_number',
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// Status
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'status',
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'disposal_date',
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'disposal_value',
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'disposal_reason',
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];
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protected $casts = [
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'acquisition_value' => 'decimal:2',
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'current_value' => 'decimal:2',
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'residual_value' => 'decimal:2',
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'accumulated_depreciation' => 'decimal:2',
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'property_area_m2' => 'decimal:2',
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'useful_life_years' => 'decimal:2',
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'unit_price' => 'decimal:6',
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'insurance_value' => 'decimal:2',
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'receivable_amount' => 'decimal:2',
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'disposal_value' => 'decimal:2',
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'interest_rate' => 'decimal:4',
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'is_depreciable' => 'boolean',
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'is_collateral' => 'boolean',
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'has_insurance' => 'boolean',
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'acquisition_date' => 'date',
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'maturity_date' => 'date',
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'warranty_expiry' => 'date',
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'receivable_due_date' => 'date',
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'insurance_expiry' => 'date',
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'disposal_date' => 'date',
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];
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/**
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* Relações
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*/
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public function user(): BelongsTo
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{
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return $this->belongsTo(User::class);
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}
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public function business(): BelongsTo
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{
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return $this->belongsTo(Business::class);
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}
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public function linkedLiability(): BelongsTo
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{
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return $this->belongsTo(LiabilityAccount::class, 'linked_liability_id');
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}
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/**
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* Scopes
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*/
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public function scopeActive($query)
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{
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return $query->where('status', self::STATUS_ACTIVE);
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}
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public function scopeOfType($query, string $type)
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{
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return $query->where('asset_type', $type);
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}
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public function scopeDepreciable($query)
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{
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return $query->where('is_depreciable', true);
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}
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/**
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* Accessors
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*/
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public function getAssetTypeNameAttribute(): string
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{
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return self::ASSET_TYPES[$this->asset_type]['name'] ?? $this->asset_type;
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}
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public function getStatusNameAttribute(): string
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{
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return self::STATUSES[$this->status] ?? $this->status;
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}
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public function getNetValueAttribute(): float
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{
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return $this->current_value - $this->accumulated_depreciation;
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}
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public function getGainLossAttribute(): float
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{
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return $this->current_value - $this->acquisition_value;
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}
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public function getGainLossPercentAttribute(): float
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{
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if ($this->acquisition_value == 0) return 0;
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return (($this->current_value - $this->acquisition_value) / $this->acquisition_value) * 100;
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}
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/**
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* Calcular depreciação anual (método linear)
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*/
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public function calculateAnnualDepreciation(): float
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{
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if (!$this->is_depreciable || !$this->useful_life_years || $this->useful_life_years == 0) {
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return 0;
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}
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$depreciableValue = $this->acquisition_value - ($this->residual_value ?? 0);
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return $depreciableValue / $this->useful_life_years;
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}
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/**
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* Verificar se seguro está próximo do vencimento
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*/
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public function isInsuranceExpiringSoon(int $days = 30): bool
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{
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if (!$this->has_insurance || !$this->insurance_expiry) {
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return false;
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}
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return $this->insurance_expiry->diffInDays(now()) <= $days;
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}
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}
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