Initial commit

app/Models/BudgetItem.php

@@ -0,0 +1,76 @@
+<?php
+
+namespace App\Models;
+
+use Illuminate\Database\Eloquent\Factories\HasFactory;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+use Illuminate\Database\Eloquent\Relations\HasMany;
+
+class BudgetItem extends Model
+{
+    use HasFactory;
+
+    protected $fillable = [
+        'budget_id',
+        'chart_of_account_id',
+        'budgeted_amount',
+        'actual_amount',
+        'notes',
+    ];
+
+    protected $casts = [
+        'budgeted_amount' => 'decimal:2',
+        'actual_amount' => 'decimal:2',
+    ];
+
+    // Relationships
+
+    public function budget(): BelongsTo
+    {
+        return $this->belongsTo(Budget::class);
+    }
+
+    public function chartOfAccount(): BelongsTo
+    {
+        return $this->belongsTo(ChartOfAccount::class);
+    }
+
+    public function transactions(): HasMany
+    {
+        return $this->hasMany(Transaction::class);
+    }
+
+    // Helper methods
+
+    public function getVarianceAttribute(): float
+    {
+        return $this->actual_amount - $this->budgeted_amount;
+    }
+
+    public function getVariancePercentageAttribute(): float
+    {
+        if ($this->budgeted_amount == 0) {
+            return 0;
+        }
+        return ($this->variance / $this->budgeted_amount) * 100;
+    }
+
+    public function getRemainingBudgetAttribute(): float
+    {
+        return $this->budgeted_amount - $this->actual_amount;
+    }
+
+    public function isOverBudget(): bool
+    {
+        return $this->actual_amount > $this->budgeted_amount;
+    }
+
+    public function getUtilizationPercentageAttribute(): float
+    {
+        if ($this->budgeted_amount == 0) {
+            return 0;
+        }
+        return ($this->actual_amount / $this->budgeted_amount) * 100;
+    }
+}