---

-- Есть ли взносы по НПО (ИПС_ФЛ)?
SELECT
    CAST(EXTRACT(YEAR FROM io.date) AS int) AS year,
    COUNT(*)                                AS cnt,
    SUM(t.value)                            AS total
FROM back_office.incoming_order io
JOIN back_office.incoming_order_operation ioo
    ON ioo.incoming_order_id = io.id
JOIN back_office.operation o
    ON o.id = ioo.operation_id
JOIN back_office."transaction" t
    ON t.operation_id = ioo.operation_id
JOIN back_office.account a
    ON a.id = t.credit_account_id
JOIN back_office.account_type at
    ON at.id = a.account_type_id
WHERE at.mnemonics = 'ИПС_ФЛ'
  AND io.payment_return = false
GROUP BY 1
ORDER BY 1 DESC;


-- Есть ли взносы по ПДС (ПДС СВ)?
SELECT
    CAST(EXTRACT(YEAR FROM io.date) AS int) AS year,
    COUNT(*)                                AS cnt,
    SUM(t.value)                            AS total
FROM back_office.incoming_order io
JOIN back_office.incoming_order_operation ioo
    ON ioo.incoming_order_id = io.id
JOIN back_office.operation o
    ON o.id = ioo.operation_id
JOIN back_office."transaction" t
    ON t.operation_id = ioo.operation_id
JOIN back_office.account a
    ON a.id = t.credit_account_id
JOIN back_office.account_type at
    ON at.id = a.account_type_id
WHERE at.mnemonics = 'ПДС СВ'
  AND io.payment_return = false
GROUP BY 1
ORDER BY 1 DESC;