CreditmemoFactory.php

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<?php
namespace Magento\Sales\Model\Order;

use Magento\Bundle\Ui\DataProvider\Product\Listing\Collector\BundlePrice;
use Magento\Sales\Api\Data\OrderItemInterface;

class CreditmemoFactory
{
    protected $convertor;

    protected $taxConfig;

    protected $unserialize;

    private $serializer;

    public function __construct(
        \Magento\Sales\Model\Convert\OrderFactory $convertOrderFactory,
        \Magento\Tax\Model\Config $taxConfig,
        \Magento\Framework\Serialize\Serializer\Json $serializer = null
    ) {
        $this->convertor = $convertOrderFactory->create();
        $this->taxConfig = $taxConfig;
        $this->serializer = $serializer ?: \Magento\Framework\App\ObjectManager::getInstance()->get(
            \Magento\Framework\Serialize\Serializer\Json::class
        );
    }

    public function createByOrder(\Magento\Sales\Model\Order $order, array $data = [])
    {
        $totalQty = 0;
        $creditmemo = $this->convertor->toCreditmemo($order);
        $qtyList = isset($data['qtys']) ? $data['qtys'] : [];

        foreach ($order->getAllItems() as $orderItem) {
            if (!$this->canRefundItem($orderItem, $qtyList)) {
                continue;
            }

            $item = $this->convertor->itemToCreditmemoItem($orderItem);
            $qty = $this->getQtyToRefund($orderItem, $qtyList);
            $totalQty += $qty;
            $item->setQty($qty);
            $creditmemo->addItem($item);
        }
        $creditmemo->setTotalQty($totalQty);

        $this->initData($creditmemo, $data);

        $creditmemo->collectTotals();
        return $creditmemo;
    }

    public function createByInvoice(\Magento\Sales\Model\Order\Invoice $invoice, array $data = [])
    {
        $order = $invoice->getOrder();
        $totalQty = 0;
        $qtyList = isset($data['qtys']) ? $data['qtys'] : [];
        $creditmemo = $this->convertor->toCreditmemo($order);
        $creditmemo->setInvoice($invoice);

        $invoiceRefundLimitsQtyList = $this->getInvoiceRefundLimitsQtyList($invoice);

        foreach ($invoice->getAllItems() as $invoiceItem) {
            $orderItem = $invoiceItem->getOrderItem();

            if (!$this->canRefundItem($orderItem, $qtyList, $invoiceRefundLimitsQtyList)) {
                continue;
            }

            $qty = min(
                $this->getQtyToRefund($orderItem, $qtyList, $invoiceRefundLimitsQtyList),
                $invoiceItem->getQty()
            );
            $totalQty += $qty;
            $item = $this->convertor->itemToCreditmemoItem($orderItem);
            $item->setQty($qty);
            $creditmemo->addItem($item);
        }
        $creditmemo->setTotalQty($totalQty);

        $this->initData($creditmemo, $data);
        if (!isset($data['shipping_amount'])) {
            $baseAllowedAmount = $this->getShippingAmount($invoice);
            $creditmemo->setBaseShippingAmount($baseAllowedAmount);
        }

        $creditmemo->collectTotals();
        return $creditmemo;
    }

    protected function canRefundItem($item, $qtys = [], $invoiceQtysRefundLimits = [])
    {
        if ($item->isDummy()) {
            if ($item->getHasChildren()) {
                foreach ($item->getChildrenItems() as $child) {
                    if (empty($qtys)) {
                        if ($this->canRefundNoDummyItem($child, $invoiceQtysRefundLimits)) {
                            return true;
                        }
                    } else {
                        if (isset($qtys[$child->getId()]) && $qtys[$child->getId()] > 0) {
                            return true;
                        }
                    }
                }
                return false;
            } elseif ($item->getParentItem()) {
                $parent = $item->getParentItem();
                if (empty($qtys)) {
                    return $this->canRefundNoDummyItem($parent, $invoiceQtysRefundLimits);
                } else {
                    return isset($qtys[$parent->getId()]) && $qtys[$parent->getId()] > 0;
                }
            }
        } else {
            return $this->canRefundNoDummyItem($item, $invoiceQtysRefundLimits);
        }
    }

    protected function canRefundNoDummyItem($item, $invoiceQtysRefundLimits = [])
    {
        if ($item->getQtyToRefund() < 0) {
            return false;
        }
        if (isset($invoiceQtysRefundLimits[$item->getId()])) {
            return $invoiceQtysRefundLimits[$item->getId()] > 0;
        }
        return true;
    }

    protected function initData($creditmemo, $data)
    {
        if (isset($data['shipping_amount'])) {
            $creditmemo->setBaseShippingAmount((double)$data['shipping_amount']);
        }
        if (isset($data['adjustment_positive'])) {
            $creditmemo->setAdjustmentPositive($data['adjustment_positive']);
        }
        if (isset($data['adjustment_negative'])) {
            $creditmemo->setAdjustmentNegative($data['adjustment_negative']);
        }
    }

    private function calculateProductOptions(Item $orderItem, int $parentQty): int
    {
        $qty = $parentQty;
        $productOptions = $orderItem->getProductOptions();
        if (isset($productOptions['bundle_selection_attributes'])) {
            $bundleSelectionAttributes = $this->serializer->unserialize(
                $productOptions['bundle_selection_attributes']
            );
            if ($bundleSelectionAttributes) {
                $qty = $bundleSelectionAttributes['qty'] * $parentQty;
            }
        }
        return $qty;
    }

    private function getInvoiceRefundedQtyList(Invoice $invoice): array
    {
        $invoiceRefundedQtyList = [];
        foreach ($invoice->getOrder()->getCreditmemosCollection() as $creditmemo) {
            if ($creditmemo->getState() !== Creditmemo::STATE_CANCELED &&
                $creditmemo->getInvoiceId() === $invoice->getId()
            ) {
                foreach ($creditmemo->getAllItems() as $creditmemoItem) {
                    $orderItemId = $creditmemoItem->getOrderItem()->getId();
                    if (isset($invoiceRefundedQtyList[$orderItemId])) {
                        $invoiceRefundedQtyList[$orderItemId] += $creditmemoItem->getQty();
                    } else {
                        $invoiceRefundedQtyList[$orderItemId] = $creditmemoItem->getQty();
                    }
                }
            }
        }

        return $invoiceRefundedQtyList;
    }

    private function getInvoiceRefundLimitsQtyList(Invoice $invoice): array
    {
        $invoiceRefundLimitsQtyList = [];
        $invoiceRefundedQtyList = $this->getInvoiceRefundedQtyList($invoice);

        foreach ($invoice->getAllItems() as $invoiceItem) {
            $qtyCanBeRefunded = $invoiceItem->getQty();
            $orderItemId = $invoiceItem->getOrderItem()->getId();
            if (isset($invoiceRefundedQtyList[$orderItemId])) {
                $qtyCanBeRefunded = $qtyCanBeRefunded - $invoiceRefundedQtyList[$orderItemId];
            }
            $invoiceRefundLimitsQtyList[$orderItemId] = $qtyCanBeRefunded;
        }

        return $invoiceRefundLimitsQtyList;
    }

    private function getQtyToRefund(Item $orderItem, array $qtyList, array $refundLimits = []): float
    {
        $qty = 0;
        if ($orderItem->isDummy()) {
            if (isset($qtyList[$orderItem->getParentItemId()])) {
                $parentQty = $qtyList[$orderItem->getParentItemId()];
            } elseif ($orderItem->getProductType() === BundlePrice::PRODUCT_TYPE) {
                $parentQty = $orderItem->getQtyInvoiced();
            } else {
                $parentQty = $orderItem->getParentItem() ? $orderItem->getParentItem()->getQtyToRefund() : 1;
            }
            $qty = $this->calculateProductOptions($orderItem, $parentQty);
        } else {
            if (isset($qtyList[$orderItem->getId()])) {
                $qty = $qtyList[$orderItem->getId()];
            } elseif (!count($qtyList)) {
                $qty = $orderItem->getQtyToRefund();
            } else {
                return (float)$qty;
            }

            if (isset($refundLimits[$orderItem->getId()])) {
                $qty = min($qty, $refundLimits[$orderItem->getId()]);
            }
        }

        return (float)$qty;
    }

    private function getShippingAmount(Invoice $invoice): float
    {
        $order = $invoice->getOrder();
        $isShippingInclTax = $this->taxConfig->displaySalesShippingInclTax($order->getStoreId());
        if ($isShippingInclTax) {
            $amount = $order->getBaseShippingInclTax() -
                $order->getBaseShippingRefunded() -
                $order->getBaseShippingTaxRefunded();
        } else {
            $amount = $order->getBaseShippingAmount() - $order->getBaseShippingRefunded();
            $amount = min($amount, $invoice->getBaseShippingAmount());
        }

        return (float)$amount;
    }
}