Support use of 'Chargeback Account is'
Currently, trying to configure a Account Relationship for 'Chargeback Account is' leads to an error, "This financial account cannot have 'Chargeback Account is' relationship.' It comes from https://github.com/civicrm/civicrm-core/blob/master/CRM/Financial/BAO/FinancialTypeAccount.php#L264. The problem is that https://github.com/civicrm/civicrm-core/edit/master/CRM/Financial/BAO/FinancialAccount.php#L282 does not define this account relationship. The reason for that was core does not support the bookkeeping around that.
Currently, when the Contribution status is changed to 'Chargeback', eg from completed, the bookkeeping transaction that is created uses a reversal transaction with the 'Revenue Account is' financial account for the financial type. The proper way to handle chargebacks would be at the Payment level rather than the Contribution level. The contribution status should only change to Chargeback when all unfailed and unrefunded payments, including partial ones, are in status chargeback. But that is too big a change to work on immediately, and should be left to when we refactor and maybe eliminate the contribution status field.
The current proposal is to better support a financial type with a 'Chargeback Account is' relationship defined as follows:
- Don't throw an error when trying to define this relationship in the browser. Instead, add the following as L292: 'Chargeback Account is' => 'Revenue', // this is like a contra-revenue account and assumes the chargeback is for a donation rather than creating a bad debt bookkeeping entry for a sale of goods or services that had a chargeback
- When the status is being changed to 'Chargeback' on a payment or contribution, use the chargeback account rather than a reversal transaction on the financial account with a 'Revenue Account is' relationship. Note that this will be at a line item level, which is okay.
So currently, creating a completed contribution and then changing its status to Chargeback creates the following two accounting entries:
Debit Account Credit Account Amount Deposit Bank Account Donation 100.00 Deposit Bank Account Donation -100.00
After the change, the second transaction would be
Deposit Bank Account Chargeback -100.00