asset slice + testing initiative: fixed assets, property/mutation/fuzz testing, docs

2026-10-11 02:25:19 +00:00
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+//! Fixed-asset tests: the depreciation math must be exact to the penny.
+
+use chrono::NaiveDate;
+use ledger_core::{
+    AccountType, AssetStatus, Currency, DepreciationMethod, Ledger, Money, NewAsset,
+    accumulated_depreciation, book_value, depreciation_schedule, disposal_amounts,
+};
+use rust_decimal::Decimal;
+
+fn usd(amount: &str) -> Money {
+    Money::new(amount.parse().unwrap(), Currency::USD)
+}
+
+fn date(y: i32, m: u32, d: u32) -> NaiveDate {
+    NaiveDate::from_ymd_opt(y, m, d).unwrap()
+}
+
+fn test_ledger() -> (Ledger, u64, u64, u64) {
+    let mut ledger = Ledger::new(Currency::USD);
+    let cost = ledger
+        .add_account("1500", "Equipment", AccountType::Asset, None, false)
+        .unwrap();
+    let accum = ledger
+        .add_account(
+            "1501",
+            "Accumulated Depreciation",
+            AccountType::Asset,
+            None,
+            false,
+        )
+        .unwrap();
+    let expense = ledger
+        .add_account(
+            "6100",
+            "Depreciation Expense",
+            AccountType::Expense,
+            None,
+            false,
+        )
+        .unwrap();
+    (ledger, cost, accum, expense)
+}
+
+/// Register the standard test asset: bought 2026-01-15, 60-month life,
+/// zero salvage, straight-line.
+fn van_asset(
+    ledger: &mut Ledger,
+    dollars: u64,
+    cost_acct: u64,
+    accum_acct: u64,
+    expense_acct: u64,
+) -> u64 {
+    ledger
+        .register_asset(NewAsset {
+            description: "Sprinter van".to_string(),
+            purchase_date: date(2026, 1, 15),
+            cost: usd(&dollars.to_string()),
+            salvage_value: usd("0"),
+            useful_life_months: 60,
+            cost_account: cost_acct,
+            accum_depr_account: accum_acct,
+            expense_account: expense_acct,
+        })
+        .unwrap()
+}
+
+#[test]
+fn schedule_sums_exactly_to_depreciable_amount() {
+    let (mut ledger, cost, accum, expense) = test_ledger();
+    // Odd numbers chosen to not divide evenly: 100000 / 60.
+    let id = van_asset(&mut ledger, 100_000, cost, accum, expense);
+    let asset = ledger.get_asset(id).unwrap();
+    let sched = depreciation_schedule(asset, date(2031, 12, 31));
+    // 61 calendar months touched (partial first and last), 60 months' worth.
+    assert_eq!(sched.len(), 61);
+    let total: Decimal = sched.iter().map(|l| l.amount).sum();
+    assert_eq!(
+        total,
+        Decimal::from(100_000),
+        "lifetime total must be exact"
+    );
+    assert_eq!(sched.last().unwrap().accumulated, Decimal::from(100_000));
+    assert_eq!(sched.last().unwrap().book_value, Decimal::ZERO);
+    // First month prorated: 17 of 31 days → 100000/60 * 17/31 = 913.98.
+    let first = &sched[0];
+    assert_eq!(first.period, "2026-01");
+    assert_eq!(first.amount, Decimal::new(91398, 2));
+    // Last month is the complement: 14 of 31 days.
+    assert_eq!(sched[60].period, "2031-01");
+}
+
+#[test]
+fn partial_months_complement_to_whole() {
+    let (mut ledger, cost, accum, expense) = test_ledger();
+    let id = van_asset(&mut ledger, 100_000, cost, accum, expense);
+    let asset = ledger.get_asset(id).unwrap();
+    let sched = depreciation_schedule(asset, date(2031, 12, 31));
+    // Jan 2026 (17/31) + Jan 2031 (14/31) = exactly one month's charge.
+    let monthly = Decimal::from(100_000) / Decimal::from(60);
+    let monthly_rounded =
+        monthly.round_dp_with_strategy(2, rust_decimal::RoundingStrategy::MidpointAwayFromZero);
+    let pair = sched[0].amount + sched[60].amount;
+    assert!(
+        (pair - monthly_rounded).abs() <= Decimal::new(1, 2),
+        "partial months should complement: {pair} vs {monthly_rounded}"
+    );
+}
+
+#[test]
+fn salvage_value_is_never_depreciated() {
+    let (mut ledger, cost, accum, expense) = test_ledger();
+    let id = ledger
+        .register_asset(NewAsset {
+            description: "Machine".to_string(),
+            purchase_date: date(2026, 3, 1),
+            cost: usd("50000"),
+            salvage_value: usd("5000"),
+            useful_life_months: 36,
+            cost_account: cost,
+            accum_depr_account: accum,
+            expense_account: expense,
+        })
+        .unwrap();
+    let asset = ledger.get_asset(id).unwrap();
+    let sched = depreciation_schedule(asset, date(2030, 12, 31));
+    let total: Decimal = sched.iter().map(|l| l.amount).sum();
+    assert_eq!(total, Decimal::from(45_000));
+    assert_eq!(sched.last().unwrap().book_value, Decimal::from(5_000));
+}
+
+#[test]
+fn book_value_tracks_accumulated() {
+    let (mut ledger, cost, accum, expense) = test_ledger();
+    let id = van_asset(&mut ledger, 60_000, cost, accum, expense);
+    let asset = ledger.get_asset(id).unwrap();
+    let acc = accumulated_depreciation(asset, date(2026, 12, 31));
+    // Jan 2026 prorated 17/31 of 1000 = 548.39, then 11 full months of 1000.
+    assert_eq!(acc, Decimal::new(54839, 2) + Decimal::from(11_000));
+    assert_eq!(
+        book_value(asset, date(2026, 12, 31)),
+        Decimal::from(60_000) - acc
+    );
+}
+
+#[test]
+fn disposal_math() {
+    let (mut ledger, cost, accum, expense) = test_ledger();
+    let id = van_asset(&mut ledger, 60_000, cost, accum, expense);
+    let asset = ledger.get_asset(id).unwrap();
+    // Sell after one year for 55,000. Book value is 60000 − 11548.39 =
+    // 48451.61, so this is a gain of 6548.39.
+    let d = disposal_amounts(asset, date(2026, 12, 31), usd("55000")).unwrap();
+    assert_eq!(d.book_value, Decimal::new(4845161, 2));
+    assert_eq!(d.accumulated, Decimal::new(1154839, 2));
+    assert_eq!(d.gain_loss, Decimal::new(654839, 2));
+    // Disposing twice fails.
+    ledger
+        .dispose_asset(id, date(2026, 12, 31), usd("55000"))
+        .unwrap();
+    assert!(
+        ledger
+            .dispose_asset(id, date(2027, 1, 1), usd("1"))
+            .is_err()
+    );
+    let asset = ledger.get_asset(id).unwrap();
+    assert!(matches!(asset.status, AssetStatus::Disposed { .. }));
+}
+
+#[test]
+fn registration_validation() {
+    let (mut ledger, cost, accum, expense) = test_ledger();
+    let liability = ledger
+        .add_account("2000", "Payable", AccountType::Liability, None, false)
+        .unwrap();
+    let base = NewAsset {
+        description: "X".to_string(),
+        purchase_date: date(2026, 1, 1),
+        cost: usd("1000"),
+        salvage_value: usd("0"),
+        useful_life_months: 12,
+        cost_account: cost,
+        accum_depr_account: accum,
+        expense_account: expense,
+    };
+    // Wrong account type for the expense link.
+    let mut bad = base.clone();
+    bad.expense_account = liability;
+    assert!(ledger.register_asset(bad).is_err());
+    // Salvage >= cost.
+    let mut bad = base.clone();
+    bad.salvage_value = usd("1000");
+    assert!(ledger.register_asset(bad).is_err());
+    // Zero life.
+    let mut bad = base.clone();
+    bad.useful_life_months = 0;
+    assert!(ledger.register_asset(bad).is_err());
+    // Duplicate account links.
+    let mut bad = base.clone();
+    bad.accum_depr_account = cost;
+    assert!(ledger.register_asset(bad).is_err());
+    // Unknown account.
+    let mut bad = base.clone();
+    bad.cost_account = 999;
+    assert!(ledger.register_asset(bad).is_err());
+    // The good one works.
+    assert!(ledger.register_asset(base).is_ok());
+}
+
+#[test]
+fn method_is_straight_line() {
+    let (mut ledger, cost, accum, expense) = test_ledger();
+    let id = van_asset(&mut ledger, 12_000, cost, accum, expense);
+    let asset = ledger.get_asset(id).unwrap();
+    assert_eq!(asset.method, DepreciationMethod::StraightLine);
+}
+
+#[test]
+fn registration_rejects_date_overflow() {
+    let (mut ledger, cost, accum, expense) = test_ledger();
+    // A purchase date near the end of the calendar with a long life would
+    // overflow the schedule's month arithmetic; registration must refuse.
+    let err = ledger
+        .register_asset(NewAsset {
+            description: "Time machine".to_string(),
+            purchase_date: NaiveDate::MAX,
+            cost: usd("1000"),
+            salvage_value: usd("0"),
+            useful_life_months: 12,
+            cost_account: cost,
+            accum_depr_account: accum,
+            expense_account: expense,
+        })
+        .unwrap_err();
+    assert!(matches!(err, ledger_core::LedgerError::AssetDateOverflow));
+}
+
+#[test]
+fn schedule_through_purchase_date_covers_one_day() {
+    let (mut ledger, cost, accum, expense) = test_ledger();
+    let id = ledger
+        .register_asset(NewAsset {
+            description: "X".to_string(),
+            purchase_date: date(2026, 1, 15),
+            cost: usd("62000"),
+            salvage_value: usd("0"),
+            useful_life_months: 62,
+            cost_account: cost,
+            accum_depr_account: accum,
+            expense_account: expense,
+        })
+        .unwrap();
+    let asset = ledger.get_asset(id).unwrap();
+    // Through the day before purchase: nothing.
+    assert!(depreciation_schedule(asset, date(2026, 1, 14)).is_empty());
+    // Through the purchase date itself: one day of the first month.
+    let one_day = depreciation_schedule(asset, date(2026, 1, 15));
+    assert_eq!(one_day.len(), 1);
+    assert_eq!(one_day[0].period, "2026-01");
+    // 62000/62 = 1000/month; 1/31 of that = 32.26.
+    assert_eq!(one_day[0].amount, Decimal::new(3226, 2));
+}
+
+#[test]
+fn golden_van_depreciation_schedule() {
+    // The canonical van's month-by-month schedule, pinned byte-for-value.
+    // Hand-verified: 61 months, first 548.39 = 1000 x 17/31, last 451.61 =
+    // 1000 x 14/31, lifetime total exactly 60000.00.
+    let (mut ledger, cost, accum, expense) = test_ledger();
+    let id = van_asset(&mut ledger, 60_000, cost, accum, expense);
+    let asset = ledger.get_asset(id).unwrap();
+    let sched = depreciation_schedule(asset, date(2032, 1, 1));
+    let got = serde_json::to_value(&sched).unwrap();
+    let golden: serde_json::Value =
+        serde_json::from_str(include_str!("golden/van_schedule.json")).unwrap();
+    assert_eq!(got, golden);
+}
+
+#[test]
+fn registration_rejects_wrong_typed_accounts() {
+    let (mut ledger, cost, accum, expense) = test_ledger();
+    let base = || NewAsset {
+        description: "X".to_string(),
+        purchase_date: date(2026, 1, 15),
+        cost: usd("1000"),
+        salvage_value: usd("0"),
+        useful_life_months: 12,
+        cost_account: cost,
+        accum_depr_account: accum,
+        expense_account: expense,
+    };
+    // An expense account cannot hold the cost.
+    let err = ledger
+        .register_asset(NewAsset {
+            cost_account: expense,
+            ..base()
+        })
+        .unwrap_err();
+    assert!(matches!(
+        err,
+        ledger_core::LedgerError::AssetAccountWrongType { .. }
+    ));
+    // An asset account cannot be the depreciation expense.
+    let err = ledger
+        .register_asset(NewAsset {
+            expense_account: cost,
+            ..base()
+        })
+        .unwrap_err();
+    assert!(matches!(
+        err,
+        ledger_core::LedgerError::AssetAccountWrongType { .. }
+    ));
+    // The three links must be distinct accounts.
+    let err = ledger
+        .register_asset(NewAsset {
+            accum_depr_account: cost,
+            ..base()
+        })
+        .unwrap_err();
+    assert!(matches!(
+        err,
+        ledger_core::LedgerError::DuplicateAssetAccount(_)
+    ));
+    // Unknown accounts are rejected.
+    let err = ledger
+        .register_asset(NewAsset {
+            cost_account: 999,
+            ..base()
+        })
+        .unwrap_err();
+    assert!(matches!(err, ledger_core::LedgerError::UnknownAccount(999)));
+}
+
+#[test]
+fn disposal_accepts_zero_proceeds() {
+    // Scrapping an asset for nothing is legitimate: full loss.
+    let (mut ledger, cost, accum, expense) = test_ledger();
+    let id = van_asset(&mut ledger, 60_000, cost, accum, expense);
+    let asset = ledger.get_asset(id).unwrap().clone();
+    let d = disposal_amounts(&asset, date(2026, 6, 30), usd("0")).unwrap();
+    assert!(d.gain_loss < Decimal::ZERO);
+    assert_eq!(d.book_value + d.gain_loss, Decimal::ZERO);
+}
+
+#[test]
+fn two_assets_get_distinct_ids_and_list() {
+    let (mut ledger, cost, accum, expense) = test_ledger();
+    let id1 = van_asset(&mut ledger, 60_000, cost, accum, expense);
+    let id2 = van_asset(&mut ledger, 30_000, cost, accum, expense);
+    assert_ne!(id1, id2);
+    let listed: Vec<_> = ledger.registered_assets().collect();
+    assert_eq!(listed.len(), 2);
+    assert!(listed.iter().any(|a| a.id == id1));
+    assert!(listed.iter().any(|a| a.id == id2));
+}
+
+#[test]
+fn one_month_useful_life_is_valid() {
+    let (mut ledger, cost, accum, expense) = test_ledger();
+    let id = ledger
+        .register_asset(NewAsset {
+            description: "Cheap tool".to_string(),
+            purchase_date: date(2026, 3, 10),
+            cost: usd("300"),
+            salvage_value: usd("0"),
+            useful_life_months: 1,
+            cost_account: cost,
+            accum_depr_account: accum,
+            expense_account: expense,
+        })
+        .unwrap();
+    let asset = ledger.get_asset(id).unwrap();
+    let sched = depreciation_schedule(asset, date(2026, 12, 31));
+    // A one-month life starting Mar 10 spans two calendar months.
+    assert_eq!(sched.len(), 2);
+    // March: 22/31 of 300 = 212.90.
+    assert_eq!(sched[0].amount, Decimal::new(21290, 2));
+    // Lifetime total is exactly 300.00.
+    let total: Decimal = sched.iter().map(|l| l.amount).sum();
+    assert_eq!(total, Decimal::new(30000, 2));
+}