Struct SegmentGenerator 

pub struct SegmentGenerator { /* private fields */ }

Generates IFRS 8 / ASC 280 segment reporting data.

Implementations

impl SegmentGenerator

pub fn new(seed: u64) -> Self

Create a new segment generator with the given seed.

pub fn generate( &mut self, company_code: &str, period: &str, consolidated_revenue: Decimal, consolidated_profit: Decimal, consolidated_assets: Decimal, entity_seeds: &[SegmentSeed], total_depreciation: Option<Decimal>, ) -> (Vec<OperatingSegment>, SegmentReconciliation)

Generate operating segments and a reconciliation for one fiscal period.

Arguments

• company_code – group / parent company code used in output records
• period – fiscal period label (e.g. “2024-03”)
• consolidated_revenue – total external revenue from the consolidated IS
• consolidated_profit – consolidated operating profit
• consolidated_assets – consolidated total assets
• entity_seeds – one entry per legal entity / product line to derive segments from
• total_depreciation – consolidated D&A from the depreciation run (e.g. DepreciationRun.total_depreciation). When Some, distributed to segments proportionally to their share of total assets. When None, D&A is approximated as 50–80 % of each segment’s CapEx (a reasonable synthetic-data heuristic).

Returns

(segments, reconciliation) where the reconciliation ties segment totals back to the consolidated figures passed in.

pub fn generate_from_journal_entries( &mut self, journal_entries: &[JournalEntry], companies: &[(String, String)], period: &str, ic_elimination_amount: Decimal, ) -> (Vec<OperatingSegment>, SegmentReconciliation)

Generate operating segments from actual journal entry data per entity.

For each company, aggregates JEs by GL account prefix:

• Revenue (4xxx): net credits
• COGS (5xxx): net debits
• OpEx (6xxx + 7xxx): net debits
• Assets (1xxx): debit balances (snapshot from all entries)
• Liabilities (2xxx): credit balances

Arguments

• journal_entries – slice of all journal entries to aggregate
• companies – (code, name) tuples identifying each segment entity
• period – fiscal period label (e.g. "2025-Q1")
• ic_elimination_amount – known intercompany elimination to embed in the reconciliation

Returns

(segments, reconciliation) where each segment corresponds to one company and the reconciliation ties all segment totals to the consolidated figures.