NPO-Accounting/conservancy_beancount Changeset - cc1767a09d1d

Changeset - cc1767a09d1d

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Brett Smith - 4 years ago 2020-08-22 13:25:53
brettcsmith@brettcsmith.org

fund: Incorporate Equity accounts into Release from Restrictions.

This matches what we do on our Statement of Activities in the
balance sheet report.

4 files changed with 34 insertions and 12 deletions:

conservancy_beancount/reports/fund.py

tests/books/fund.beancount

tests/test_opening_balances.py

tests/test_reports_fund.py

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conservancy_beancount/reports/fund.py

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@@ ... / @@ -155,14 +155,17 @@ class ODSReport(core.BaseODS[FundPosts, None]): @@
         start_sheet = self.sheet
         self.set_open_sheet(self.sheet)
         self.start_spreadsheet(expanded=False)
         bal_indexes = [0, 1, 2, 4]
         totals = [core.MutableBalance() for _ in bal_indexes]
         threshold = Decimal('.5')
         for fund, balances in self.balances.items():
             balances = [balances[index] for index in bal_indexes]
         for fund, source_bals in self.balances.items():
             balances = [source_bals[index] for index in bal_indexes]
             # Incorporate Equity changes to Release from Restrictions.
             # Note that using -= mutates the balance in a way we don't want.
             balances[2] = balances[2] - source_bals[3]
             if (not all(bal.clean_copy(threshold).le_zero() for bal in balances)
                 and fund != UNRESTRICTED_FUND):
                 self.write_balances(fund, balances)
                 for total, bal in zip(totals, balances):
                     total += bal
         self.write_balances('', totals, self.merge_styles(

tests/books/fund.beancount

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@@ ... / @@ -106,10 +106,16 @@ option "inferred_tolerance_default" "USD:0.01" @@
 -09-03 * "Bravo income"
   project: "Bravo"
   Income:Other    -200 USD
   Assets:Checking  200 USD
--12-03 * "Delta income"
+-09-06 * "Delta income"
   project: "Delta"
   Income:Other    -4.60 USD
   Assets:Checking  4.60 USD
 -12-03 * "Charlie release from restriction"
   Equity:Funds:Restricted     100 USD
   project: "Charlie"
   Equity:Funds:Unrestricted  -100 USD
   project: "Conservancy"

tests/test_opening_balances.py

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@@ ... / @@ -143,10 +143,10 @@ def test_2020_opening(arg): @@
     assert retcode == 0
     assert list(FlatPosting.from_output(output)) == [
         FlatPosting.make(A_CHECKING, 10281),
         FlatPosting.make(A_EUR, 32, 'EUR', '1.5', '2019-03-03'),
         FlatPosting.make(A_RESTRICTED, -3064, project='Alpha'),
         FlatPosting.make(A_RESTRICTED, -2180, project='Bravo'),
-        FlatPosting.make(A_RESTRICTED, -1000, project='Charlie'),
+        FlatPosting.make(A_RESTRICTED, -900, project='Charlie'),
         FlatPosting.make(A_RESTRICTED, -5, project='Delta'),
-        FlatPosting.make(A_UNRESTRICTED, -4080, project='Conservancy'),
+        FlatPosting.make(A_UNRESTRICTED, -4180, project='Conservancy'),
+    ]

tests/test_reports_fund.py

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@@ ... / @@ -57,12 +57,13 @@ BALANCES_BY_YEAR = { @@
         ('Assets:Receivable:Accounts', 40),
         ('Liabilities:Payable:Accounts', 4),
     ],
     ('Conservancy', 2019): [
         ('Income:Other', 42),
         ('Expenses:Other', Decimal('-4.20')),
         ('Equity:Funds:Unrestricted', 100),
         ('Equity:Realized:CurrencyConversion', Decimal('6.20')),
         ('Assets:Receivable:Accounts', -40),
         ('Liabilities:Payable:Accounts', -4),
     ],
     ('Alpha', 2018): [
         ('Income:Other', 60),
@@ ... / @@ -78,12 +79,15 @@ BALANCES_BY_YEAR = { @@
     ('Bravo', 2018): [
         ('Expenses:Other', -20),
     ],
     ('Bravo', 2019): [
         ('Income:Other', 200),
     ],
     ('Charlie', 2019): [
         ('Equity:Funds:Restricted', -100),
     ],
     ('Delta', 2018): [
         ('Income:Other', Decimal('.40')),
     ],
     ('Delta', 2019): [
         ('Income:Other', Decimal('4.60')),
     ],
@@ ... @@
     assert open_acct == "{} balance as of {}".format(
         project, start_date.isoformat(),
+    )
     assert open_amt == format_amount(balance_amount)
     balance_amount += check_text_balances(
         actual, expected,
         'Equity:Funds:Restricted',
         'Equity:Funds:Unrestricted',
         'Equity:Realized:CurrencyConversion',
         'Income:Other',
         'Expenses:Other',
+    )
     end_acct, end_amt = next(actual)
     assert end_acct == "{} balance as of {}".format(
@@ ... / @@ -170,13 +176,13 @@ def check_ods_sheet(sheet, account_balances, *, full): @@
         account_bals = {
             key: balances
             for key, balances in account_balances.items()
             if key != 'Conservancy' and any(v >= .5 for v in balances.values())
+        }
         totals = {key: Decimal() for key in
-                  ['opening', 'Income', 'Expenses', 'Equity:Realized']}
                   ['opening', 'Income', 'Expenses', 'Equity']}
         for fund, balances in account_bals.items():
             for key in totals:
                 totals[key] += balances[key]
         account_bals[''] = totals
     for row in itertools.islice(sheet.getElementsByType(odf.table.TableRow), 4, None):
         cells = iter(testutil.ODSCell.from_row(row))
@@ ... / @@ -187,17 +193,21 @@ def check_ods_sheet(sheet, account_balances, *, full): @@
         try:
             balances = account_bals.pop(fund)
         except KeyError:
             pytest.fail(f"report included unexpected fund {fund}")
         check_cell_balance(next(cells), balances['opening'])
         check_cell_balance(next(cells), balances['Income'])
         check_cell_balance(next(cells), -balances['Expenses'])
         if full:
             check_cell_balance(next(cells), balances['Equity:Realized'])
             check_cell_balance(next(cells), -balances['Expenses'])
             check_cell_balance(next(cells), balances['Equity'])
         else:
             check_cell_balance(
                 next(cells), -sum(balances[key] for key in ['Expenses', 'Equity']),
+            )
         check_cell_balance(next(cells), sum(balances[key] for key in [
-            'opening', 'Income', 'Expenses', 'Equity:Realized',
             'opening', 'Income', 'Expenses', 'Equity',
         ]))
         if full:
             check_cell_balance(next(cells), balances['Assets:Receivable'])
             check_cell_balance(next(cells), balances['Assets:Prepaid'])
             check_cell_balance(next(cells), balances['Liabilities'])
             check_cell_balance(next(cells), balances['Liabilities:Payable'])
@@ ... / @@ -206,27 +216,30 @@ def check_ods_sheet(sheet, account_balances, *, full): @@
 def check_ods_report(ods, start_date, stop_date):
     account_bals = collections.OrderedDict((key, {
         'opening': Decimal(amount),
         'Income': Decimal(0),
         'Expenses': Decimal(0),
-        'Equity:Realized': Decimal(0),
         'Equity': Decimal(0),
         'Assets:Receivable': Decimal(0),
         'Assets:Prepaid': Decimal(0),
         'Liabilities:Payable': Decimal(0),
         'Liabilities': Decimal(0),  # UnearnedIncome
     }) for key, amount in sorted(OPENING_BALANCES.items()))
     for fund, year in itertools.product(account_bals, range(2018, stop_date.year)):
         try:
             amounts = BALANCES_BY_YEAR[(fund, year)]
         except KeyError:
             pass
         else:
             for account, amount in amounts:
                 if year < start_date.year and account.startswith(EQUITY_ROOT_ACCOUNTS):
                     acct_key = 'opening'
                 if account.startswith(EQUITY_ROOT_ACCOUNTS):
                     if year < start_date.year:
                         acct_key = 'opening'
                     else:
                         acct_key, _, _ = account.partition(':')
                 else:
                     acct_key, _, _ = account.rpartition(':')
                 account_bals[fund][acct_key] += amount
     sheets = iter(ods.getElementsByType(odf.table.Table))
     check_ods_sheet(next(sheets), account_bals, full=False)
     check_ods_sheet(next(sheets), account_bals, full=True)

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