feat(accounts): выключатель счёта, ручное создание брокерских счетов, брокеры в капитале

Отключённый счёт выпадает из всех скоупов, капитала и подсказок импорта, события остаются в леджере. Брокерский счёт без баланса попадает в net worth по оценке из леджера. POST /accounts заводит счёт под импорт отчёта, AccountOut отдаёт value_rub. Сверка со снапшотом не считает расхождением позиции счетов, у которых снапшота нет (отчёты Сбера и ВТБ).

backend/tests/analytics/test_networth.py

@@ -198,3 +198,69 @@ async def test_missing_fx_days_are_named_and_total_stays_computed(app):
     assert found[0].severity == "warn"
     assert found[0].count == 3  # every day of the series is affected
     assert found[0].ref == {"currencies": ["XBT"], "days": 3}
+
+
+async def _broker(name: str, amount: str = "100000", **kwargs) -> int:
+    from factories import make_event
+    from fintracker.models import AccountKind, EventKind
+
+    account = await make_account(
+        name=name, kind=AccountKind.broker, role=AccountRole.investment, balance=None, **kwargs
+    )
+    await make_event(
+        today_local() - timedelta(days=3), account_id=account, kind=EventKind.deposit, amount=amount
+    )
+    return account
+
+
+async def test_broker_accounts_count_through_their_ledger_valuation(app):
+    t = today_local()
+    await make_account(name="Карта", balance="5000")
+    await make_txn(t - timedelta(days=5), outcome="100")
+    await _broker("Брокер 1", "100000")
+    await _broker("Брокер 2", "50000")
+    await refresh()
+
+    rows = await series()
+    assert rows[t].investment_rub == Decimal("150000")
+    assert rows[t].liquid_rub == Decimal("5000")
+    assert rows[t].total_rub == Decimal("155000")
+    assert rows[t].by_currency["RUB"].startswith("155000")
+    # before the deposits the brokers were worth nothing: only the card is left
+    assert rows[t - timedelta(days=4)].investment_rub == Decimal("0")
+    assert rows[t - timedelta(days=4)].total_rub == Decimal("5000")
+
+
+async def test_broker_switches_keep_an_account_out_of_net_worth(app):
+    t = today_local()
+    await make_account(name="Карта", balance="1000")
+    await make_txn(t - timedelta(days=5), outcome="10")
+    await _broker("Считается", "10000")
+    await _broker("Не в капитале", "20000", include_in_net_worth=False)
+    await _broker("Отключён", "40000", disabled=True)
+    mirrored = await _broker("Оригинал", "80000")
+    await make_account(name="Зеркало", balance="80000", mirror_of_account_id=mirrored)
+    await refresh()
+
+    row = (await series())[t]
+    # ledger side: «Считается» + «Оригинал»; the mirror and the two switched-off ones stay out
+    assert row.investment_rub == Decimal("90000")
+    assert row.total_rub == Decimal("91000")
+
+
+async def test_a_broker_account_without_balance_is_not_a_finding(app):
+    await make_account(name="Карта", balance=None)
+    await _broker("Брокер")
+    await refresh()
+
+    named = [f.detail for f in await findings("account_without_balance")]
+    assert len(named) == 1
+    assert "Карта" in named[0]
+
+
+async def test_net_worth_of_brokers_alone_is_reported(app):
+    await _broker("Единственный", "70000")
+    await refresh()
+
+    rows = await series()
+    assert rows[today_local()].total_rub == Decimal("70000")

backend/tests/analytics/test_snapshot_reconcile.py

@@ -0,0 +1,121 @@
+"""Derived positions against the broker's snapshot — and only where a snapshot exists."""
+
+from datetime import UTC, datetime, timedelta
+from decimal import Decimal
+
+from sqlalchemy import select
+
+from factories import make_account, make_event, make_instrument, refresh
+from fintracker.analytics import today_local
+from fintracker.db import get_sessionmaker
+from fintracker.models import (
+    AccountKind,
+    AccountRole,
+    CashSnapshot,
+    EventKind,
+    MetricDataQuality,
+    PositionSnapshot,
+)
+
+D = Decimal
+AS_OF = datetime(2026, 9, 19, 12, 0, tzinfo=UTC)
+
+
+async def broker(name: str, *, source: str = "tinvest") -> int:
+    return await make_account(
+        name=name,
+        kind=AccountKind.broker,
+        role=AccountRole.investment,
+        balance=None,
+        source=source,
+    )
+
+
+async def buy(account: int, instrument: int, qty: int) -> None:
+    await make_event(
+        today_local() - timedelta(days=5),
+        account_id=account,
+        kind=EventKind.buy,
+        instrument_id=instrument,
+        quantity=qty,
+        price=100,
+        amount=-100 * qty,
+    )
+
+
+async def snapshot(account: int, instrument: int | None, qty: str = "0", cash: str = "0") -> None:
+    async with get_sessionmaker()() as session:
+        if instrument is not None:
+            session.add(
+                PositionSnapshot(
+                    account_id=account, instrument_id=instrument, as_of=AS_OF, source="tinvest",
+                    qty=D(qty), currency="RUB",
+                )
+            )  # fmt: skip
+        session.add(
+            CashSnapshot(
+                account_id=account, currency="RUB", as_of=AS_OF, source="tinvest", balance=D(cash)
+            )
+        )
+        await session.commit()
+
+
+async def flagged() -> set[int] | None:
+    async with get_sessionmaker()() as session:
+        row = (
+            await session.execute(
+                select(MetricDataQuality).where(
+                    MetricDataQuality.check_name == "position_vs_snapshot"
+                )
+            )
+        ).scalar_one_or_none()
+    if row is None or row.ref is None:
+        return None
+    return set(row.ref["instruments"])
+
+
+async def test_matching_snapshot_is_no_finding(app):
+    account = await broker("Т")
+    sber = await make_instrument(ticker="SBER")
+    await buy(account, sber, 10)
+    await snapshot(account, sber, "10")
+    await refresh()
+
+    assert await flagged() is None
+
+
+async def test_a_position_the_broker_does_not_list_is_flagged(app):
+    account = await broker("Т")
+    sber, gazp = await make_instrument(ticker="SBER"), await make_instrument(ticker="GAZP")
+    await buy(account, sber, 10)
+    await buy(account, gazp, 5)
+    await snapshot(account, sber, "10")  # the broker lists SBER only
+    await refresh()
+
+    assert await flagged() == {gazp}
+
+
+async def test_a_snapshot_that_lists_nothing_still_catches_a_leftover_position(app):
+    """Everything sold at the broker leaves a cash snapshot and no positions: the ledger
+    still holding a paper is exactly what the check is for."""
+    account = await broker("Т")
+    sber = await make_instrument(ticker="SBER")
+    await buy(account, sber, 10)
+    await snapshot(account, None, cash="500")
+    await refresh()
+
+    assert await flagged() == {sber}
+
+
+async def test_an_account_fed_by_a_report_has_no_snapshot_and_is_not_flagged(app):
+    """Sber and VTB send no snapshot; their positions are reconciled against the report."""
+    tinvest = await broker("Т")
+    sber_account = await broker("Сбер", source="report_sber")
+    sber, mtss = await make_instrument(ticker="SBER"), await make_instrument(ticker="MTSS")
+    await buy(tinvest, sber, 10)
+    await snapshot(tinvest, sber, "10")
+    await buy(sber_account, sber, 20)
+    await buy(sber_account, mtss, 3)
+    await refresh()
+
+    assert await flagged() is None

backend/tests/api/test_accounts_api.py

@@ -100,3 +100,144 @@ async def test_categories_are_flat_with_parent_ids(client, auth_headers):
     by_name = {c["name"]: c for c in r.json()}
     assert by_name["Еда"]["parent_id"] is None
     assert by_name["Продукты"]["parent_id"] == food
+
+
+async def test_create_broker_account_for_report_imports(client, auth_headers):
+    r = await client.post(
+        "/api/v1/accounts",
+        json={"name": " ИИС-Сбер ", "broker": "sber", "source_id": " 1234567 "},
+        headers=auth_headers,
+    )
+    assert r.status_code == 201, r.text
+    row = r.json()
+    assert row["name"] == "ИИС-Сбер"
+    assert row["kind"] == "broker"
+    assert row["source"] == "report_sber"
+    assert row["source_id"] == "1234567"
+    assert row["broker"] == "sber"
+    assert row["currency"] == "RUB"
+    assert row["role"] == "investment"
+    assert row["primary_event_source"] == "report_sber"
+    assert row["include_in_net_worth"] is True
+
+    listed = (await client.get("/api/v1/accounts", headers=auth_headers)).json()
+    assert [a["id"] for a in listed] == [row["id"]]
+
+
+async def test_create_account_for_another_broker_and_currency(client, auth_headers):
+    r = await client.post(
+        "/api/v1/accounts",
+        json={"name": "ВТБ", "broker": "vtb", "source_id": "42", "currency": "usd"},
+        headers=auth_headers,
+    )
+    assert r.status_code == 201
+    assert (r.json()["source"], r.json()["currency"]) == ("report_vtb", "USD")
+
+    r = await client.post(
+        "/api/v1/accounts",
+        json={"name": "Прочий", "broker": "other", "source_id": "7"},
+        headers=auth_headers,
+    )
+    assert r.json()["source"] == "csv"
+    assert r.json()["primary_event_source"] is None
+
+
+async def test_create_account_rejects_tinvest_blanks_and_duplicates(client, auth_headers):
+    url = "/api/v1/accounts"
+    body = {"name": "ИИС", "broker": "sber", "source_id": "1"}
+
+    r = await client.post(url, json={**body, "broker": "tinvest"}, headers=auth_headers)
+    assert r.status_code == 400
+
+    r = await client.post(url, json={**body, "name": "   "}, headers=auth_headers)
+    assert r.status_code == 400
+    r = await client.post(url, json={**body, "source_id": "  "}, headers=auth_headers)
+    assert r.status_code == 400
+
+    assert (await client.post(url, json=body, headers=auth_headers)).status_code == 201
+    r = await client.post(url, json={**body, "name": "Другое имя"}, headers=auth_headers)
+    assert r.status_code == 409
+    assert r.headers["content-type"].startswith("application/problem+json")
+    assert "ИИС" in r.json()["detail"]
+
+    # the same agreement number at another broker is a different account
+    r = await client.post(url, json={**body, "broker": "vtb"}, headers=auth_headers)
+    assert r.status_code == 201
+
+
+async def test_disabled_flag_is_a_user_switch_that_defaults_off(client, auth_headers):
+    a = await make_account(name="Карта")
+    assert (await client.get("/api/v1/accounts", headers=auth_headers)).json()[0][
+        "disabled"
+    ] is False
+
+    r = await client.patch(f"/api/v1/accounts/{a}", json={"disabled": True}, headers=auth_headers)
+    assert r.status_code == 200
+    assert r.json()["disabled"] is True
+
+    r = await client.patch(f"/api/v1/accounts/{a}", json={"disabled": None}, headers=auth_headers)
+    assert r.status_code == 400
+
+    r = await client.patch(f"/api/v1/accounts/{a}", json={"disabled": False}, headers=auth_headers)
+    assert r.json()["disabled"] is False
+
+
+async def test_a_disabled_account_leaves_scopes_and_returns_when_switched_on(client, auth_headers):
+    from datetime import date
+
+    from factories import make_event, refresh
+    from fintracker.models import AccountKind, AccountRole, EventKind
+
+    kept = await make_account(
+        name="Оставить", kind=AccountKind.broker, role=AccountRole.investment, balance=None
+    )
+    dropped = await make_account(
+        name="Отключить", kind=AccountKind.broker, role=AccountRole.investment, balance=None
+    )
+    for account in (kept, dropped):
+        await make_event(date(2026, 1, 5), account_id=account, kind=EventKind.deposit, amount=1000)
+    await refresh()
+
+    async def scopes() -> set[str]:
+        r = await client.get("/api/v1/analytics/scopes", headers=auth_headers)
+        return {s["scope"] for s in r.json()}
+
+    assert {f"account:{kept}", f"account:{dropped}"} <= await scopes()
+
+    await client.patch(f"/api/v1/accounts/{dropped}", json={"disabled": True}, headers=auth_headers)
+    await refresh()
+    now = await scopes()
+    assert f"account:{kept}" in now
+    assert f"account:{dropped}" not in now
+
+    (row,) = [
+        a
+        for a in (await client.get("/api/v1/accounts", headers=auth_headers)).json()
+        if a["id"] == dropped
+    ]
+    assert row["disabled"] is True  # still listed, so it can be switched back on
+    assert row["value_rub"] is None  # no scope, so no valuation any more
+
+    await client.patch(
+        f"/api/v1/accounts/{dropped}", json={"disabled": False}, headers=auth_headers
+    )
+    await refresh()
+    assert f"account:{dropped}" in await scopes()
+
+
+async def test_broker_account_shows_its_ledger_valuation(client, auth_headers):
+    from datetime import date
+
+    from factories import make_event, refresh
+    from fintracker.models import AccountKind, AccountRole, EventKind
+
+    broker = await make_account(
+        name="Брокер", kind=AccountKind.broker, role=AccountRole.investment, balance=None
+    )
+    card = await make_account(name="Карта", balance="500")
+    await make_event(date(2026, 1, 5), account_id=broker, kind=EventKind.deposit, amount=1000)
+    await refresh()
+
+    rows = {a["id"]: a for a in (await client.get("/api/v1/accounts", headers=auth_headers)).json()}
+    assert float(rows[broker]["value_rub"]) == 1000.0
+    assert rows[card]["value_rub"] is None

backend/tests/factories.py

@@ -71,6 +71,7 @@ async def make_account(
     balance_as_of: datetime | None = None,
     include_in_net_worth: bool = True,
     archived: bool = False,
+    disabled: bool = False,
     mirror_of_account_id: int | None = None,
     source: str = "zenmoney",
     source_id: str | None = None,
@@ -87,6 +88,7 @@ async def make_account(
             balance_as_of=balance_as_of or datetime.now(UTC),
             include_in_net_worth=include_in_net_worth,
             archived=archived,
+            disabled=disabled,
             mirror_of_account_id=mirror_of_account_id,
         )
     )