FINERACT-2455: WC - Undo disbursal reverses the discount fee and amortization journal entries

[somasorosdpc]

depends on #6458

Description

Describe the changes made and why they were made. (Ignore if these details are present on the associated Apache Fineract JIRA ticket.)

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[galovics]

The core fix looks right. reverseDisbursementTransactionAndResetBalance now reverses the live journal entries of every transaction it reverses (disbursement, discount fee, discount fee adjustment, amortization, amortization adjustment, accruals) instead of only the disbursement and accruals. It's safe over previously undone transactions because findJournalEntries filters on reversed=false, so nothing is double-mirrored, and skipping already-reversed transactions also fixes reversedOnDate/reversalExternalId being overwritten on ones undone earlier (C106725 covers it). Re-disbursal after undo starts clean. A few things I'd want before merge:

• The gate moved into the processor with no unit test. isAccountingDisabled actually checks "the rule is not ACC_DEF_REV_AM", which is the same as "accounting disabled" only while this is the sole WorkingCapitalLoanAccountingProcessor implementation. More importantly, this PR deleted verify(accountingProcessor, never()).postJournalEntries(...) from WorkingCapitalLoanRecoveryPaymentWriteServiceTest - the only test of the "no accounting, no JEs" path - and nothing replaced it. Please add a unit test in the processor test with a non-accrual rule asserting nothing is posted; every caller depends on this gate now. And the guard move is only half done: the amortization service, the transaction processor, credit balance refund and the accrual service still check at the call site, so pick one layer or document the processor check as a safety net. It's also scope creep - the fix is ~5 lines, the refactor touches charge-off, write-off, recovery, reprocessing and amortization; I'd split it.
• peek for side effects (WorkingCapitalLoanWritePlatformServiceImpl ~L1302): mutation inside Stream.peek (Sonar S3864), with trailing comments the formatter wrapped into a broken fragment. A plain loop reads better. The comment below it ("Reverse the journal entries of any charge accrual...") is now stale - that block only publishes the accrual adjustment events.
• No reversal events for the reversed DISCOUNT_FEE / DISCOUNT_FEE_ADJUSTMENT / amortization transactions (only accruals get one), unlike reverseLiveCorrections in the amortization service. Pre-existing, but this is the place to fix it, or ticket it.
• Test gaps: C106721-C106725 assert journal entries after undo, which is the right level, but the scenario named for the "amortization adjustment journal entries" only asserts the reversed DISCOUNT_FEE_ADJUSTMENT entries - that's the path where #6281 had the asymmetry, so assert the amortization adjustment entries too. Also no scenario re-disburses after an undo with a discount fee, and no unit test for the undo loop itself.

Housekeeping: squash the two commits, and drop the duplicate loan.getLoanProduct() stub in the processor test.

Recommendation: COMMENT

[adamsaghy]

LGTM