# A project's figures are the revenue and expense lines tagged to it.
#
# wanderbooks: rules.md B-37 (projects); regression tests
# `project_figures_are_its_tagged_lines` (ledger-core tests/spec_projects.rs),
# `project_figures_match_profit_and_loss_by_class` (ledger-cli
# tests/spec_projects.rs).
#
# Expected values worked by hand: Alpha earns 5,000.00 and costs 1,800.00
# (contractor) + 120.00 (its part of the tool) = 1,920.00; the contractor
# billed twice in March is reversed, so March nets to zero. Beta costs
# 80.00; its test devices (an asset) count nothing. Rent is no project's.
# The projects and the untagged rent add up to the books' net income:
# 3,080.00 - 80.00 - 1,500.00 = 1,500.00.

id = "projects-net-is-its-tagged-lines"
title = "A project's net is its tagged revenue less its tagged expenses"
rule = "A project's revenue and expenses for a period MUST be the revenue and expense lines tagged to it, dated in the period, closing entries left out; a tagged balance-sheet line MUST count nothing; a shared cost counts only as split across lines; and the projects with the untagged lines MUST add up to the period's net income."
status = "CONVENTION"
sources = [
  "Job-order costing: a job cost sheet accumulates the revenue and the direct costs identified with one job (management-accounting convention; no overhead is allocated here: wanderbooks docs/spec/rules.md B-37)",
  "wanderbooks docs/spec/rules.md B-11 and B-14: a period's net income is its revenue less its expenses, closing entries left out",
]
tags = ["projects", "classes", "job-costing", "accrual"]

[setup]
currency = "USD"
fiscal_year_start = "01-01"
basis = "accrual"
rounding = "half-even"

[[setup.accounts]]
code = "1000"
name = "Cash"
type = "asset"
[[setup.accounts]]
code = "1200"
name = "Equipment"
type = "asset"
[[setup.accounts]]
code = "4000"
name = "Revenue"
type = "revenue"
[[setup.accounts]]
code = "6000"
name = "Contractors"
type = "expense"
[[setup.accounts]]
code = "6100"
name = "Software"
type = "expense"
[[setup.accounts]]
code = "6200"
name = "Rent"
type = "expense"

[[setup.projects]]
name = "Alpha"
kind = "client"
[[setup.projects]]
name = "Beta"
kind = "internal"

[[events]]
date = "2026-02-03"
description = "Alpha milestone paid"
lines = [
  { account = "1000", side = "debit", amount = "5000.00" },
  { account = "4000", side = "credit", amount = "5000.00", project = "Alpha" },
]
[[events]]
date = "2026-02-10"
description = "Contractor for Alpha"
lines = [
  { account = "6000", side = "debit", amount = "1800.00", project = "Alpha" },
  { account = "1000", side = "credit", amount = "1800.00" },
]
[[events]]
date = "2026-02-15"
description = "Design tool, split by use"
lines = [
  { account = "6100", side = "debit", amount = "120.00", project = "Alpha" },
  { account = "6100", side = "debit", amount = "80.00", project = "Beta" },
  { account = "1000", side = "credit", amount = "200.00" },
]
[[events]]
date = "2026-02-28"
description = "Studio rent"
lines = [
  { account = "6200", side = "debit", amount = "1500.00" },
  { account = "1000", side = "credit", amount = "1500.00" },
]
[[events]]
date = "2026-03-05"
description = "Test devices for Beta"
lines = [
  { account = "1200", side = "debit", amount = "900.00", project = "Beta" },
  { account = "1000", side = "credit", amount = "900.00" },
]
[[events]]
date = "2026-03-12"
description = "Contractor for Alpha, billed twice"
lines = [
  { account = "6000", side = "debit", amount = "1800.00", project = "Alpha" },
  { account = "1000", side = "credit", amount = "1800.00" },
]
[[events]]
date = "2026-03-13"
description = "Reverse entry 6"
reverses = 6

[[expect]]
query = "project"
project = "Alpha"
from = "2026-01-01"
to = "2026-12-31"
[expect.values]
revenue = "5000.00"
expenses = "1920.00"
net = "3080.00"
"to_date.revenue" = "5000.00"
"to_date.expenses" = "1920.00"
"to_date.net" = "3080.00"
unrecovered_cost = "none"

[[expect]]
query = "project"
project = "Alpha"
from = "2026-03-01"
to = "2026-03-31"
[expect.values]
revenue = "0.00"
expenses = "0.00"
net = "0.00"
"to_date.revenue" = "5000.00"
"to_date.expenses" = "1920.00"
"to_date.net" = "3080.00"
unrecovered_cost = "none"

[[expect]]
query = "project"
project = "Beta"
from = "2026-01-01"
to = "2026-12-31"
[expect.values]
revenue = "0.00"
expenses = "80.00"
net = "-80.00"
"to_date.revenue" = "0.00"
"to_date.expenses" = "80.00"
"to_date.net" = "-80.00"
unrecovered_cost = "none"

[[expect]]
query = "profit_and_loss"
from = "2026-01-01"
to = "2026-12-31"
[expect.values]
"4000" = "5000.00"
"6000" = "1800.00"
"6100" = "200.00"
"6200" = "1500.00"
net_income = "1500.00"