//SFAC6 in Neo4j Cypher syntax

CREATE (Term:Term {name: "Term"})
CREATE (Report:Term {name: "Report"})
CREATE (Association:Term{name: "Association"})
CREATE (Structure:Term {name: "Structure"})
CREATE (Rule:Term {name: "Rule"})
CREATE (Fact:Term {name: "Fact"})

CREATE (Assets:Term {name: "Assets", balance: "debit", period:"instant"})
CREATE (Liabilities:Term {name: "Liabilities", balance: "credit", period:"instant"})
CREATE (Equity:Term {name: "Equity", balance: "credit", period:"instant"})

CREATE (ComprehensiveIncome:Term {name: "ComprehensiveIncome", balance: "credit", period:"duration"})
CREATE (InvestmentsByOwners:Term {name: "InvestmentsByOwners", balance: "credit", period:"duration"})
CREATE (DistributionsToOwners:Term {name: "DistributionsToOwners", balance: "debit", period:"duration"})

CREATE (Revenues:Term {name: "Revenues", balance: "credit", period:"duration"})
CREATE (Expenses:Term {name: "Expenses", balance: "debit", period:"duration"})
CREATE (Gains:Term {name: "Gains", balance: "credit", period:"duration"})
CREATE (Losses:Term {name: "Losses", balance: "debit", period:"duration"})


CREATE (BalanceSheetBalances:Rule {name: "Assets = Liabilities + Equity"})
CREATE (IncomeStatementFoots:Rule {name: "ComprehensiveIncome = Revenues - Expenses + Gains - Losses"})
CREATE (ChangeInEquityRollsForward:Rule {name: "Equity_Ending = Equity_Beginning + ComprehensiveIncome + InvestmentsByOwners - DistributionsToOwners"})

CREATE (BalanceSheet:Structure {name: "Balance Sheet"})
CREATE (IncomeStatement:Structure {name: "Income Statement"})
CREATE (ChangesInEquity:Structure {name: "Changes in Equity"})

CREATE (Assets)-[:IS_A]->(Term)
CREATE (Liabilities)-[:IS_A]->(Term)
CREATE (Equity)-[:IS_A]->(Term)

CREATE (ComprehensiveIncome)-[:IS_A]->(Term)
CREATE (InvestmentsByOwners)-[:IS_A]->(Term)
CREATE (DistributionsToOwners)-[:IS_A]->(Term)

CREATE (Revenues)-[:IS_A]->(Term)
CREATE (Expenses)-[:IS_A]->(Term)
CREATE (Gains)-[:IS_A]->(Term)
CREATE (Losses)-[:IS_A]->(Term)

CREATE (Term)-[:PART_OF]->(Association)
CREATE (Association)-[:PART_OF]->(Structure)
CREATE (Structure)-[:PART_OF]->(Report)
CREATE (Rule)-[:PART_OF]->(Report)
CREATE (Fact)-[:PART_OF]->(Report)

CREATE (BalanceSheetBalances)-[:IS_A]->(Rule)
CREATE (IncomeStatementFoots)-[:IS_A]->(Rule)
CREATE (ChangeInEquityRollsForward)-[:IS_A]->(Rule)

CREATE (BalanceSheet)-[:IS_A]->(Structure)
CREATE (IncomeStatement)-[:IS_A]->(Structure)
CREATE (ChangesInEquity)-[:IS_A]->(Structure)

CREATE (BalanceSheetBalances)-[:PART_OF]->(BalanceSheet)
CREATE (IncomeStatementFoots)-[:PART_OF]->(IncomeStatement)
CREATE (ChangeInEquityRollsForward)-[:PART_OF]->(ChangesInEquity)

CREATE (ID0001:Fact {name: 'Assets for ABC company as of December 31, 2019 $0', concept:'ae:Assets', entityScheme:'http://standards.iso.org/iso/17442', entity:'GH259400TOMPUOLS65II', period:'2019-12-31', rounding:'INF', units:'iso4217:USD', value:'0'})
CREATE (ID0002:Fact {name: 'Liabilities for ABC company as of December 31, 2019 $0', concept:'ae:Liabilities', entityScheme:'http://standards.iso.org/iso/17442', entity:'GH259400TOMPUOLS65II', period:'2019-12-31', rounding:'INF', units:'iso4217:USD', value:'0'})
CREATE (ID0003:Fact {name: 'Equity for ABC company as of December 31, 2019 $0', concept:'ae:Equity', entityScheme:'http://standards.iso.org/iso/17442', entity:'GH259400TOMPUOLS65II', period:'2019-12-31', rounding:'INF', units:'iso4217:USD', value:'0'})

CREATE (ID1001:Fact {name: 'Assets for ABC company as of December 31, 2020 $3,500', concept:'ae:Assets', entityScheme:'http://standards.iso.org/iso/17442', entity:'GH259400TOMPUOLS65II', period:'2020-12-31', rounding:'INF', units:'iso4217:USD', value:'3500'})
CREATE (ID1002:Fact {name: 'Liabilities for ABC company as of December 31, 2020 $0', concept:'ae:Liabilities', entityScheme:'http://standards.iso.org/iso/17442', entity:'GH259400TOMPUOLS65II', period:'2020-12-31', rounding:'INF', units:'iso4217:USD', value:'0'})
CREATE (ID1003:Fact {name: 'Equity for ABC company as of December 31, 2020 $3,500', concept:'ae:Equity', entityScheme:'http://standards.iso.org/iso/17442', entity:'GH259400TOMPUOLS65II', period:'2020-12-31', rounding:'INF', units:'iso4217:USD', value:'3500'})

CREATE (ID1004:Fact {name: 'ComprehensiveIncome for ABC company for the year ended December 31, 2020 $3,000', concept:'ae:ComprehensiveIncome', entityScheme:'http://standards.iso.org/iso/17442', entity:'GH259400TOMPUOLS65II', period:'2020-01-01/2020-12-31', rounding:'INF', units:'iso4217:USD', value:'3000'})
CREATE (ID1005:Fact {name: 'InvestmentsByOwners for ABC company for the year ended December 31, 2020 $1,000', concept:'ae:InvestmentsByOwners', entityScheme:'http://standards.iso.org/iso/17442', entity:'GH259400TOMPUOLS65II', period:'2020-01-01/2020-12-31', rounding:'INF', units:'iso4217:USD', value:'1000'})
CREATE (ID1006:Fact {name: 'DistributionsToOwners for ABC company for the year ended December 31, 2020 $500', concept:'ae:DistributionsToOwners', entityScheme:'http://standards.iso.org/iso/17442', entity:'GH259400TOMPUOLS65II', period:'2020-01-01/2020-12-31', rounding:'INF', units:'iso4217:USD', value:'500'})

CREATE (ID1007:Fact {name: 'Revenues for ABC company for the year ended December 31, 2020 $7,000', concept:'ae:Revenues', entityScheme:'http://standards.iso.org/iso/17442', entity:'GH259400TOMPUOLS65II', period:'2020-01-01/2020-12-31', rounding:'INF', units:'iso4217:USD', value:'7000'})
CREATE (ID1008:Fact {name: 'Expenses for ABC company for the year ended December 31, 2020 $3,000', concept:'ae:Expenses', entityScheme:'http://standards.iso.org/iso/17442', entity:'GH259400TOMPUOLS65II', period:'2020-01-01/2020-12-31', rounding:'INF', units:'iso4217:USD', value:'3000'})
CREATE (ID1009:Fact {name: 'Gains for ABC company for the year ended December 31, 2020 $1,000', concept:'ae:Gains', entityScheme:'http://standards.iso.org/iso/17442', entity:'GH259400TOMPUOLS65II', period:'2020-01-01/2020-12-31', rounding:'INF', units:'iso4217:USD', value:'1000'})
CREATE (ID1010:Fact {name: 'Losses for ABC company for the year ended December 31, 2020 $2,000', concept:'ae:Losses', entityScheme:'http://standards.iso.org/iso/17442', entity:'GH259400TOMPUOLS65II', period:'2020-01-01/2020-12-31', rounding:'INF', units:'iso4217:USD', value:'2000'})


CREATE (ID0001)-[:IS_A]->(Fact)
CREATE (ID0002)-[:IS_A]->(Fact)
CREATE (ID0003)-[:IS_A]->(Fact)
CREATE (ID1001)-[:IS_A]->(Fact)
CREATE (ID1002)-[:IS_A]->(Fact)
CREATE (ID1003)-[:IS_A]->(Fact)
CREATE (ID1004)-[:IS_A]->(Fact)
CREATE (ID1005)-[:IS_A]->(Fact)
CREATE (ID1006)-[:IS_A]->(Fact)
CREATE (ID1007)-[:IS_A]->(Fact)
CREATE (ID1008)-[:IS_A]->(Fact)
CREATE (ID1009)-[:IS_A]->(Fact)
CREATE (ID1010)-[:IS_A]->(Fact)

CREATE (ID0001)-[:IS_A]->(Assets)
CREATE (ID0002)-[:IS_A]->(Liabilities)
CREATE (ID0003)-[:IS_A]->(Equity)

CREATE (ID1001)-[:IS_A]->(Assets)
CREATE (ID1002)-[:IS_A]->(Liabilities)
CREATE (ID1003)-[:IS_A]->(Equity)

CREATE (ID1004)-[:IS_A]->(ComprehensiveIncome)
CREATE (ID1005)-[:IS_A]->(InvestmentsByOwners)
CREATE (ID1006)-[:IS_A]->(DistributionsToOwners)

CREATE (ID1007)-[:IS_A]->(Revenues)
CREATE (ID1008)-[:IS_A]->(Expenses)
CREATE (ID1009)-[:IS_A]->(Gains)
CREATE (ID1010)-[:IS_A]->(Losses)



CREATE (Assets)-[:PART_OF]->(BalanceSheet)
CREATE (Liabilities)-[:PART_OF]->(BalanceSheet)
CREATE (Equity)-[:PART_OF]->(BalanceSheet)

CREATE (Equity)-[:PART_OF]->(ChangesInEquity)
CREATE (ComprehensiveIncome)-[:PART_OF]->(ChangesInEquity)
CREATE (InvestmentsByOwners)-[:PART_OF]->(ChangesInEquity)
CREATE (DistributionsToOwners)-[:PART_OF]->(ChangesInEquity)

CREATE (Revenues)-[:PART_OF]->(IncomeStatement)
CREATE (Expenses)-[:PART_OF]->(IncomeStatement)
CREATE (Gains)-[:PART_OF]->(IncomeStatement)
CREATE (Losses)-[:PART_OF]->(IncomeStatement)
CREATE (ComprehensiveIncome)-[:PART_OF]->(IncomeStatement)


WITH "$Assets = $Liabilities + $Equity" as Formula
CALL apoc.cypher.run("return " + Formula + " as value", {
  Assets: 0,
  Liabilities: 0,
  Equity: 0
}) yield value as result
RETURN result.value


WITH "$Assets = $Liabilities + $Equity" as Formula
CALL apoc.cypher.run("return " + Formula + " as value", {
  Assets: 5000,
  Liabilities: 1000,
  Equity: 4000
}) yield value as result
RETURN result.value

WITH "$Equity_Ending = $Equity_Beginning + $ComprehensiveIncome + $InvestmentsByOwners - $DistributionsToOwners" as Formula
CALL apoc.cypher.run("return " + Formula + " as value", {
  Equity_Beginning: 0,
  Equity_Ending: 3500,
  ComprehensiveIncome: 3000,
  InvestmentsByOwners: 1000,
  DistributionsToOwners: 500
}) yield value as result
RETURN result.value

WITH "$ComprehensiveIncome = $Revenues - $Expenses + $Gains - $Losses" as Formula
CALL apoc.cypher.run("return " + Formula + " as value", {
  Revenues: 5000,
  Expenses: 1000,
  Gains: 1000,
  Losses: 2000,
  ComprehensiveIncome: 3000
}) yield value as result
RETURN result.value