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Location: NPO-Accounting/conservancy_beancount/tests/test_meta_tax_implication.py

Brett Smith
data.Account: Add is_real_asset method.
"""Test handling of tax-implication 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',
    '',
}

TEST_KEY = 'tax-implication'

@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, {TEST_KEY: src_value}),
    ])
    checker = meta_tax_implication.MetaTaxImplication()
    errors = list(checker.run(txn))
    assert not errors
    testutil.check_post_meta(txn, None, {TEST_KEY: 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, {TEST_KEY: src_value}),
    ])
    checker = meta_tax_implication.MetaTaxImplication()
    errors = list(checker.run(txn))
    assert errors
    testutil.check_post_meta(txn, None, {TEST_KEY: src_value})

@pytest.mark.parametrize('src_value,set_value', VALID_VALUES.items())
def test_valid_values_on_transactions(src_value, set_value):
    txn = testutil.Transaction(**{TEST_KEY: src_value}, postings=[
        ('Accrued:AccountsPayable', 25),
        ('Assets:Cash', -25),
    ])
    checker = meta_tax_implication.MetaTaxImplication()
    errors = list(checker.run(txn))
    assert not errors
    testutil.check_post_meta(txn, None, {TEST_KEY: set_value})

@pytest.mark.parametrize('src_value', INVALID_VALUES)
def test_invalid_values_on_transactions(src_value):
    txn = testutil.Transaction(**{TEST_KEY: src_value}, postings=[
        ('Accrued:AccountsPayable', 25),
        ('Assets:Cash', -25),
    ])
    checker = meta_tax_implication.MetaTaxImplication()
    errors = list(checker.run(txn))
    assert errors
    testutil.check_post_meta(txn, None, None)

@pytest.mark.parametrize('account', [
    'Accrued:AccountsPayable',
    'Expenses:General',
    'Liabilities:CreditCard',
])
def test_non_asset_accounts_skipped(account):
    meta = {TEST_KEY: 'USA-Corporation'}
    txn = testutil.Transaction(postings=[
        (account, 25),
        ('Assets:Cash', -25, meta.copy()),
    ])
    checker = meta_tax_implication.MetaTaxImplication()
    errors = list(checker.run(txn))
    assert not errors
    testutil.check_post_meta(txn, None, meta)

def test_asset_credits_skipped():
    txn = testutil.Transaction(postings=[
        ('Income:Donations', -25),
        ('Assets:Cash', 25),
    ])
    checker = meta_tax_implication.MetaTaxImplication()
    errors = list(checker.run(txn))
    assert not errors
    testutil.check_post_meta(txn, None, None)

@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_validation_only_in_date_range(date, need_value):
    txn = testutil.Transaction(date=date, postings=[
        ('Liabilites:CreditCard', 25),
        ('Assets:Cash', -25),
    ])
    checker = meta_tax_implication.MetaTaxImplication()
    errors = list(checker.run(txn))
    assert bool(errors) == bool(need_value)
    testutil.check_post_meta(txn, None, None)