Files @ a41feb94b3e0
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Location: NPO-Accounting/conservancy_beancount/tests/test_meta_tax_implication.py

Brett Smith
plugin: Transform posting hooks into transaction hooks.

I feel like posting hooks a case of premature optimization in early
development. This approach reduces the number of special cases in
the code and allows us to more strongly reason about hooks in the
type system.
"""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
    assert txn.postings[-1].meta.get(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

@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
    assert txn.postings[-1].meta.get(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

@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, {TEST_KEY: 'USA-Corporation'}),
    ])
    checker = meta_tax_implication.MetaTaxImplication()
    errors = list(checker.run(txn))
    assert not errors

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
    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 = list(checker.run(txn))
    assert bool(errors) == bool(need_value)