Changeset - dbe9362987c0
[Not reviewed]
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Brett Smith - 4 years ago 2020-03-05 20:48:10
brettcsmith@brettcsmith.org
meta_tax_implication: Initial module and tests.
2 files changed with 180 insertions and 0 deletions:
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conservancy_beancount/plugin/meta_tax_implication.py
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new file 100644
 
"""meta_tax_implication - Validate taxImplication metadata"""
 
# Copyright © 2020  Brett Smith
 
#
 
# This program is free software: you can redistribute it and/or modify
 
# it under the terms of the GNU Affero General Public License as published by
 
# the Free Software Foundation, either version 3 of the License, or
 
# (at your option) any later version.
 
#
 
# This program is distributed in the hope that it will be useful,
 
# but WITHOUT ANY WARRANTY; without even the implied warranty of
 
# MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the
 
# GNU Affero General Public License for more details.
 
#
 
# You should have received a copy of the GNU Affero General Public License
 
# along with this program.  If not, see <https://www.gnu.org/licenses/>.
 

	
 
import decimal
 

	
 
from . import core
 

	
 
DEFAULT_STOP_AMOUNT = decimal.Decimal(0)
 

	
 
class MetaTaxImplication(core.PostingChecker):
 
    ACCOUNTS = ('Assets:',)
 
    METADATA_KEY = 'taxImplication'
 
    VALUES_ENUM = core.MetadataEnum(METADATA_KEY, [
 
        '1099',
 
        'Accountant-Advises-No-1099',
 
        'Bank-Transfer',
 
        'Foreign-Corporation',
 
        'Foreign-Individual-Contractor',
 
        'Fraud',
 
        'HSA-Contribution',
 
        'Loan',
 
        'Payroll',
 
        'Refund',
 
        'Reimbursement',
 
        'Retirement-Pretax',
 
        'Tax-Payment',
 
        'USA-501c3',
 
        'USA-Corporation',
 
        'USA-LLC-No-1099',
 
        'W2',
 
    ], {})
 

	
 
    def _should_check(self, txn, post):
 
        return (
 
            super()._should_check(txn, post)
 
            and post.units.number < DEFAULT_STOP_AMOUNT
 
        )
tests/test_meta_taxImplication.py
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new file 100644
 
"""Test handling of taxImplication metadata"""
 
# Copyright © 2020  Brett Smith
 
#
 
# This program is free software: you can redistribute it and/or modify
 
# it under the terms of the GNU Affero General Public License as published by
 
# the Free Software Foundation, either version 3 of the License, or
 
# (at your option) any later version.
 
#
 
# This program is distributed in the hope that it will be useful,
 
# but WITHOUT ANY WARRANTY; without even the implied warranty of
 
# MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the
 
# GNU Affero General Public License for more details.
 
#
 
# You should have received a copy of the GNU Affero General Public License
 
# along with this program.  If not, see <https://www.gnu.org/licenses/>.
 

	
 
import pytest
 

	
 
from . import testutil
 

	
 
from conservancy_beancount.plugin import meta_tax_implication
 

	
 
VALID_VALUES = {
 
    '1099': '1099',
 
    'Accountant-Advises-No-1099': 'Accountant-Advises-No-1099',
 
    'Bank-Transfer': 'Bank-Transfer',
 
    'Foreign-Corporation': 'Foreign-Corporation',
 
    'Foreign-Individual-Contractor': 'Foreign-Individual-Contractor',
 
    'Fraud': 'Fraud',
 
    'HSA-Contribution': 'HSA-Contribution',
 
    'Loan': 'Loan',
 
    'Payroll': 'Payroll',
 
    'Refund': 'Refund',
 
    'Reimbursement': 'Reimbursement',
 
    'Retirement-Pretax': 'Retirement-Pretax',
 
    'Tax-Payment': 'Tax-Payment',
 
    'USA-501c3': 'USA-501c3',
 
    'USA-Corporation': 'USA-Corporation',
 
    'USA-LLC-No-1099': 'USA-LLC-No-1099',
 
    'W2': 'W2',
 
}
 

	
 
INVALID_VALUES = {
 
    '199',
 
    'W3',
 
    'Payrol',
 
    '',
 
}
 

	
 
@pytest.mark.parametrize('src_value,set_value', VALID_VALUES.items())
 
def test_valid_values_on_postings(src_value, set_value):
 
    txn = testutil.Transaction(postings=[
 
        ('Accrued:AccountsPayable', 25),
 
        ('Assets:Cash', -25, {'taxImplication': src_value}),
 
    ])
 
    checker = meta_tax_implication.MetaTaxImplication()
 
    errors = checker.check(txn, txn.postings[-1])
 
    assert not errors
 
    assert txn.postings[-1].meta.get('taxImplication') == set_value
 

	
 
@pytest.mark.parametrize('src_value', INVALID_VALUES)
 
def test_invalid_values_on_postings(src_value):
 
    txn = testutil.Transaction(postings=[
 
        ('Accrued:AccountsPayable', 25),
 
        ('Assets:Cash', -25, {'taxImplication': src_value}),
 
    ])
 
    checker = meta_tax_implication.MetaTaxImplication()
 
    errors = checker.check(txn, txn.postings[-1])
 
    assert errors
 

	
 
@pytest.mark.parametrize('src_value,set_value', VALID_VALUES.items())
 
def test_valid_values_on_transactions(src_value, set_value):
 
    txn = testutil.Transaction(taxImplication=src_value, postings=[
 
        ('Accrued:AccountsPayable', 25),
 
        ('Assets:Cash', -25),
 
    ])
 
    checker = meta_tax_implication.MetaTaxImplication()
 
    errors = checker.check(txn, txn.postings[-1])
 
    assert not errors
 
    assert txn.postings[-1].meta.get('taxImplication') == set_value
 

	
 
@pytest.mark.parametrize('src_value', INVALID_VALUES)
 
def test_invalid_values_on_transactions(src_value):
 
    txn = testutil.Transaction(taxImplication=src_value, postings=[
 
        ('Accrued:AccountsPayable', 25),
 
        ('Assets:Cash', -25),
 
    ])
 
    checker = meta_tax_implication.MetaTaxImplication()
 
    errors = checker.check(txn, txn.postings[-1])
 
    assert errors
 

	
 
@pytest.mark.parametrize('account', [
 
    'Accrued:AccountsPayable',
 
    'Expenses:General',
 
    'Liabilities:CreditCard',
 
])
 
def test_non_asset_accounts_skipped(account):
 
    txn = testutil.Transaction(postings=[
 
        (account, 25),
 
        ('Assets:Cash', -25, {'taxImplication': 'USA-Corporation'}),
 
    ])
 
    checker = meta_tax_implication.MetaTaxImplication()
 
    errors = checker.check(txn, txn.postings[0])
 
    assert not errors
 

	
 
def test_asset_credits_skipped():
 
    txn = testutil.Transaction(postings=[
 
        ('Income:Donations', -25),
 
        ('Assets:Cash', 25),
 
    ])
 
    checker = meta_tax_implication.MetaTaxImplication()
 
    errors = checker.check(txn, txn.postings[-1])
 
    assert not errors
 
    assert not txn.postings[-1].meta
 

	
 
@pytest.mark.parametrize('date,need_value', [
 
    (testutil.EXTREME_FUTURE_DATE, False),
 
    (testutil.FUTURE_DATE, True),
 
    (testutil.FY_START_DATE, True),
 
    (testutil.FY_MID_DATE, True),
 
    (testutil.PAST_DATE, False),
 
])
 
def test_default_value_set_in_date_range(date, need_value):
 
    txn = testutil.Transaction(date=date, postings=[
 
        ('Liabilites:CreditCard', 25),
 
        ('Assets:Cash', -25),
 
    ])
 
    checker = meta_tax_implication.MetaTaxImplication()
 
    errors = checker.check(txn, txn.postings[-1])
 
    assert bool(errors) == bool(need_value)
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