swaitsandClaude Opus 5.5
a7f3cc09a9
check / check (push) Canceled after 0s
Members' shares of earnings are split cumulatively by largest remainder in the closes, the members' equity statement, the K-1 worksheet and the viewer, so a member's capital on a given day never moves by a cent when its month is later closed. Old closes replay as they were; the first P3 close carries any true-up. Feature members_cumulative. Kani and Lean proofs of the bounded drift; bookspec examples. Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com> Claude-Session: https://claude.ai/code/session_01T3gXMVt7XJPi6ens1or9Dj
1022 lines
42 KiB
Rust
1022 lines
42 KiB
Rust
//! The odd cent (P3 defect 17; rules.md B-13; D-10, D-38): members closes
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//! split earnings cumulatively, each member's share of everything closed
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//! to these members and shares so far less what earlier closes gave them,
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//! and the statement of members' equity, the K-1 worksheet and the viewer
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//! split earnings not yet closed the same running way.
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//!
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//! Every expected figure is worked by hand in the comment beside it, from
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//! the rule: a close gives member i allocate(C + net)_i − given_i, where C
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//! is what the count's earlier closes closed, given_i what they gave i,
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//! and allocate splits by largest remainder to the currency's minor unit,
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//! ties to the member listed first (DECISION, owner 2026-10-13).
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use chrono::{Datelike, NaiveDate};
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use ledger_core::{
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AccountId, AccountType, CloseTo, Currency, EntryId, Ledger, LedgerError, MemberCapital,
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MemberClose, MemberRule, Money, PeriodId, Side, members_equity,
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};
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use proptest::prelude::*;
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use rust_decimal::Decimal;
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fn day(y: i32, m: u32, d: u32) -> NaiveDate {
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NaiveDate::from_ymd_opt(y, m, d).unwrap()
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}
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fn d(m: u32, dd: u32) -> NaiveDate {
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day(2026, m, dd)
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}
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fn dec(s: &str) -> Decimal {
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s.parse().unwrap()
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}
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fn decs(v: &[&str]) -> Vec<Decimal> {
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v.iter().map(|s| dec(s)).collect()
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}
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fn month_end(y: i32, m: u32) -> NaiveDate {
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if m == 12 {
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day(y, 12, 31)
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} else {
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day(y, m + 1, 1).pred_opt().unwrap()
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}
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}
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/// A partnership: cash 1000; member i's capital 300i and distributions
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/// 310i; other equity 3500; sales 4000; fees 6000.
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struct Co {
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l: Ledger,
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currency: Currency,
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cash: AccountId,
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caps: Vec<AccountId>,
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dists: Vec<AccountId>,
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other_equity: AccountId,
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sales: AccountId,
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fees: AccountId,
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}
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fn company(currency: Currency, members: usize) -> Co {
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let mut l = Ledger::new(currency);
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let mut add = |code: &str, t| l.add_account(code, code, t, None, false).unwrap();
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let cash = add("1000", AccountType::Asset);
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let caps = (0..members)
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.map(|i| add(&format!("300{i}"), AccountType::Equity))
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.collect();
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let dists = (0..members)
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.map(|i| add(&format!("310{i}"), AccountType::Equity))
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.collect();
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let other_equity = add("3500", AccountType::Equity);
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let sales = add("4000", AccountType::Revenue);
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let fees = add("6000", AccountType::Expense);
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Co {
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l,
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currency,
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cash,
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caps,
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dists,
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other_equity,
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sales,
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fees,
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}
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}
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impl Co {
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fn post(&mut self, date: NaiveDate, dr: AccountId, cr: AccountId, amount: Decimal) {
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let e = self.l.create_entry(date, "x");
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let m = Money::new(amount, self.currency);
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self.l.add_line(e, dr, Side::Debit, m).unwrap();
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self.l.add_line(e, cr, Side::Credit, m).unwrap();
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self.l.post_entry(e).unwrap();
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}
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/// Earn `net` on `date`: a sale for a gain, a fee for a loss, nothing
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/// for zero.
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fn earn(&mut self, date: NaiveDate, net: Decimal) {
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if net > Decimal::ZERO {
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self.post(date, self.cash, self.sales, net);
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} else if net < Decimal::ZERO {
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self.post(date, self.fees, self.cash, -net);
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}
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}
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/// Create month `m` of `y` as a period and close it to `to`.
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fn close(
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&mut self,
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y: i32,
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m: u32,
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to: &CloseTo,
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) -> (PeriodId, Result<Option<EntryId>, LedgerError>) {
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let p = self
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.l
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.create_period(&format!("{y}-{m:02}"), day(y, m, 1), month_end(y, m))
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.unwrap();
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(p, self.l.close_period_to(p, to))
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}
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/// Earn `net` on the 10th of month `m` of 2026 and close the month.
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fn month(&mut self, m: u32, net: &str, to: &CloseTo) -> PeriodId {
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self.earn(d(m, 10), dec(net));
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let (p, r) = self.close(2026, m, to);
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r.unwrap();
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p
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}
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/// The members in this order (indexes into `caps`), member i at
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/// `shares[i]`, without distribution accounts.
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fn members(&self, order: &[usize], shares: &[&str]) -> Vec<MemberClose> {
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order
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.iter()
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.map(|&i| MemberClose {
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capital: self.caps[i],
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share: dec(shares[i]),
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distributions: None,
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})
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.collect()
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}
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fn capitals(&self) -> Vec<Decimal> {
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self.caps
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.iter()
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.map(|&c| self.l.account_balance(c).unwrap())
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.collect()
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}
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/// The members as the statement of members' equity takes them, each
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/// with their distributions account.
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fn member_capitals(&self, shares: &[&str]) -> Vec<MemberCapital> {
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shares
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.iter()
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.enumerate()
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.map(|(i, s)| MemberCapital {
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name: format!("M{i}"),
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capital_account: self.caps[i],
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distribution_account: Some(self.dists[i]),
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share: dec(s),
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})
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.collect()
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}
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/// Each member's capital on the statement of members' equity as of
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/// `as_of` (its ending, the statement from Jan 1, 2026).
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fn statement(&self, shares: &[&str], as_of: NaiveDate) -> Vec<Decimal> {
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self.statement_listing(&(0..shares.len()).collect::<Vec<_>>(), shares, as_of)
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}
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/// [`Co::statement`] listing the members in this order (indexes into
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/// `caps`), as settings that list them so would.
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fn statement_listing(
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&self,
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order: &[usize],
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shares: &[&str],
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as_of: NaiveDate,
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) -> Vec<Decimal> {
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let all = self.member_capitals(shares);
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let members: Vec<MemberCapital> = order.iter().map(|&i| all[i].clone()).collect();
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members_equity(&self.l, d(1, 1), as_of, &members)
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.unwrap()
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.members
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.iter()
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.map(|m| m.ending)
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.collect()
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}
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fn lines(&self, id: EntryId) -> Vec<(String, Side, Decimal)> {
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self.l
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.get_entry(id)
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.unwrap()
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.lines()
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.iter()
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.map(|x| {
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let code = self.l.chart().get(x.account).unwrap().code.clone();
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(code, x.side, x.amount.amount)
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})
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.collect()
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}
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}
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fn line(code: &str, side: Side, amount: &str) -> (String, Side, Decimal) {
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(code.to_string(), side, dec(amount))
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}
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const HALF: [&str; 2] = ["0.5", "0.5"];
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const THIRDS: [&str; 3] = ["0.3333", "0.3333", "0.3334"];
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// ---------------------------------------------------------------------------
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// The regression (audit F52, 2026-10-16, anonymized)
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// ---------------------------------------------------------------------------
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/// Regression (P3 defect 17; audit F52's −399.23, anonymized): members A
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/// and B at half each. January's net loss of 399.23 closes to them: exact
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/// −199.615 each, so A −199.62, B −199.61 (the tie to the member listed
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/// first). February's 10.00 loss closes to retained earnings. March's
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/// 399.23 loss closes to them again. The run rule (2026-10-13 to P3)
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/// started over at March, handing A the tied cent a second time: A
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/// −399.24, B −399.22 for an exact −399.23 each. Now February's close is
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/// skipped and March continues January's count: the running −798.46 splits
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/// −399.23 each, less January's −199.62 / −199.61, so March gives A
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/// −199.61 and B −199.62. The March entry: Cr 6000 399.23, Dr 3000 199.61,
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/// Dr 3001 199.62.
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#[test]
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fn the_audit_odd_cent_never_piles_up_across_closes() {
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type Rule = fn(Vec<MemberClose>) -> CloseTo;
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let (run, cumulative): (Rule, Rule) = (CloseTo::MembersRun, CloseTo::Members);
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for (rule, a, b) in [
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(run, "-399.24", "-399.22"),
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(cumulative, "-399.23", "-399.23"),
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] {
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let mut co = company(Currency::USD, 2);
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let to = rule(co.members(&[0, 1], &HALF));
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let jan = co.month(1, "-399.23", &to);
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let jan_entry = co.l.get_period(jan).unwrap().closing_entry.unwrap();
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assert_eq!(
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co.lines(jan_entry),
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[
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line("6000", Side::Credit, "399.23"),
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line("3000", Side::Debit, "199.62"),
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line("3001", Side::Debit, "199.61"),
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]
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);
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co.month(2, "-10.00", &CloseTo::RetainedEarnings { sweep: vec![] });
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let mar = co.month(3, "-399.23", &to);
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assert_eq!(co.capitals(), decs(&[a, b]));
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let retained = co.l.chart().find_by_code("3999").unwrap().id;
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assert_eq!(co.l.account_balance(retained).unwrap(), dec("-10.00"));
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if a == "-399.23" {
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let mar_entry = co.l.get_period(mar).unwrap().closing_entry.unwrap();
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assert_eq!(
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co.lines(mar_entry),
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[
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line("6000", Side::Credit, "399.23"),
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line("3000", Side::Debit, "199.61"),
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line("3001", Side::Debit, "199.62"),
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]
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);
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let (since, split) = co.l.member_close_split(mar).unwrap();
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assert_eq!(since, 1, "the count starts at January's close");
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let rows: Vec<_> = split.iter().map(|m| (m.part, m.running, m.exact)).collect();
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assert_eq!(
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rows,
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[
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(dec("-199.61"), dec("-399.23"), dec("-399.23")),
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(dec("-199.62"), dec("-399.23"), dec("-399.23")),
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]
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);
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}
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}
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}
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// ---------------------------------------------------------------------------
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// From inception (D-10): earlier rules trued up by the next close that posts
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// ---------------------------------------------------------------------------
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/// Three cents, 50/50, closed one at a time under the per-close rule:
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/// each tie to A, so A 0.03, B 0.00.
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fn three_per_close_cents(co: &mut Co) {
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let legacy = CloseTo::MembersPerClose(co.members(&[0, 1], &HALF));
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for m in 1..=3 {
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co.month(m, "0.01", &legacy);
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}
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assert_eq!(co.capitals(), decs(&["0.03", "0.00"]));
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}
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/// D-10 (from inception; P3 brief R2): after three per-close cent months
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/// (A 0.03, B 0.00), April's cent closes under the cumulative rule from
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/// the first close: the running 0.04 splits 0.02 / 0.02, less 0.03 / 0.00
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/// given, so A −0.01 and B +0.02. The entry: Dr 4000 0.01, Dr 3000 0.01,
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/// Cr 3001 0.02. Both stand at their exact 0.02.
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#[test]
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fn members_closes_true_up_from_inception() {
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let mut co = company(Currency::USD, 2);
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three_per_close_cents(&mut co);
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let apr = co.month(4, "0.01", &CloseTo::Members(co.members(&[0, 1], &HALF)));
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let entry = co.l.get_period(apr).unwrap().closing_entry.unwrap();
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assert_eq!(
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co.lines(entry),
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[
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line("4000", Side::Debit, "0.01"),
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line("3000", Side::Debit, "0.01"),
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line("3001", Side::Credit, "0.02"),
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]
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);
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assert_eq!(co.capitals(), decs(&["0.02", "0.02"]));
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assert_eq!(co.l.member_close_split(apr).unwrap().0, 1);
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}
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/// INVARIANT 6 and rule 4 (a true-up rides only on a close that posts):
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/// after the three per-close cents (A 0.03, B 0.00), April has no
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/// activity, so its close posts nothing and credits no one; the count
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/// still includes it (its net is zero). May's cent posts and carries the
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/// true-up: the running 0.04 splits 0.02 / 0.02, so A −0.01, B +0.02.
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#[test]
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fn a_close_that_posts_nothing_carries_no_true_up() {
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let mut co = company(Currency::USD, 2);
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three_per_close_cents(&mut co);
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let to = CloseTo::Members(co.members(&[0, 1], &HALF));
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let (apr, posted) = co.close(2026, 4, &to);
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assert_eq!(posted.unwrap(), None);
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let record =
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co.l.get_period(apr)
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.unwrap()
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.members_closed
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.clone()
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.unwrap();
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assert_eq!(record.parts, decs(&["0", "0"]));
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assert_eq!(record.rule, MemberRule::Cumulative { since_seq: 1 });
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assert_eq!(co.capitals(), decs(&["0.03", "0.00"]));
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co.month(5, "0.01", &to);
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assert_eq!(co.capitals(), decs(&["0.02", "0.02"]));
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}
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/// P3 review R-3: a close whose only lines would be a distribution sweep
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/// still posts, so it carries the pending true-up. After the three
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/// per-close cents (A 0.03, B 0.00), A takes 5.00 through their
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/// distributions account in April and nothing is earned: the running 0.03
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/// splits 0.02 / 0.01, so A −0.01 and B +0.01, beside the sweep. The
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/// entry: Dr 3000 0.01, Cr 3001 0.01, Cr 3100 5.00, Dr 3000 5.00.
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#[test]
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fn a_true_up_rides_on_a_distribution_sweep() {
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let mut co = company(Currency::USD, 2);
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three_per_close_cents(&mut co);
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co.post(d(4, 20), co.dists[0], co.cash, dec("5.00"));
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let mut members = co.members(&[0, 1], &HALF);
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members[0].distributions = Some(co.dists[0]);
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let (apr, posted) = co.close(2026, 4, &CloseTo::Members(members));
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let entry = posted.unwrap().unwrap();
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assert_eq!(
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co.lines(entry),
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[
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line("3000", Side::Debit, "0.01"),
|
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line("3001", Side::Credit, "0.01"),
|
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line("3100", Side::Credit, "5.00"),
|
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line("3000", Side::Debit, "5.00"),
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]
|
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);
|
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assert_eq!(co.capitals(), decs(&["-4.98", "0.01"]));
|
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let (_, split) = co.l.member_close_split(apr).unwrap();
|
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let running: Vec<_> = split.iter().map(|m| m.running).collect();
|
||
assert_eq!(running, decs(&["0.02", "0.01"]));
|
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}
|
||
|
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// ---------------------------------------------------------------------------
|
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// Where a count starts: a set of members and shares (B-13; §706(d))
|
||
// ---------------------------------------------------------------------------
|
||
|
||
/// A reorder of the members is not a change: [A, B] closes January's cent
|
||
/// (A 0.01); [B, A] closes February's and March's. February: the running
|
||
/// 0.02 splits 0.01 / 0.01, less A 0.01 / B 0.00, so B +0.01. March: 0.03
|
||
/// is 0.015 each, and the tied cent goes to the member the count's first
|
||
/// close listed first, A, whatever order March lists them in: 0.02 /
|
||
/// 0.01, less 0.01 / 0.01, so A +0.01. A 0.02, B 0.01; every close counts
|
||
/// from close 1. The statement of members' equity, listing them [A, B]
|
||
/// or [B, A], shows the same before and after March closes.
|
||
#[test]
|
||
fn reordering_members_keeps_counting_from_the_first_close() {
|
||
let mut co = company(Currency::USD, 2);
|
||
co.month(1, "0.01", &CloseTo::Members(co.members(&[0, 1], &HALF)));
|
||
let reversed = CloseTo::Members(co.members(&[1, 0], &HALF));
|
||
let feb = co.month(2, "0.01", &reversed);
|
||
assert_eq!(co.capitals(), decs(&["0.01", "0.01"]));
|
||
co.earn(d(3, 10), dec("0.01"));
|
||
let listed_backwards = |co: &Co| {
|
||
let mut members = co.member_capitals(&HALF);
|
||
members.reverse();
|
||
let st = members_equity(&co.l, d(1, 1), d(3, 31), &members).unwrap();
|
||
st.members.iter().map(|m| m.ending).collect::<Vec<_>>()
|
||
};
|
||
assert_eq!(co.statement(&HALF, d(3, 31)), decs(&["0.02", "0.01"]));
|
||
assert_eq!(listed_backwards(&co), decs(&["0.01", "0.02"]));
|
||
let (mar, r) = co.close(2026, 3, &reversed);
|
||
r.unwrap();
|
||
assert_eq!(co.capitals(), decs(&["0.02", "0.01"]));
|
||
assert_eq!(co.statement(&HALF, d(3, 31)), decs(&["0.02", "0.01"]));
|
||
assert_eq!(listed_backwards(&co), decs(&["0.01", "0.02"]));
|
||
for p in [feb, mar] {
|
||
assert_eq!(co.l.member_close_split(p).unwrap().0, 1);
|
||
}
|
||
}
|
||
|
||
/// A change of shares starts a new count (26 U.S.C. §706(d)(1); Treas.
|
||
/// Reg. §1.706-4(a)(3)(vii)): what was closed at the old shares is never
|
||
/// split again at the new ones. January's cent at 50/50 goes to A (close
|
||
/// 1). February at 60/40 starts a count at close 2: 0.006 / 0.004, the
|
||
/// cent to A's larger remainder (re-splitting January's cent too would
|
||
/// have given B February's). March continues from close 2: 0.02 at 60/40
|
||
/// is 0.012 / 0.008, so 0.01 / 0.01, less 0.01 / 0.00: B +0.01. A return
|
||
/// to 50/50 in April is a new count again (from close 4), not January's:
|
||
/// April's cent to A. A 0.03, B 0.01.
|
||
#[test]
|
||
fn a_share_change_starts_a_new_count() {
|
||
let mut co = company(Currency::USD, 2);
|
||
let jan = co.month(1, "0.01", &CloseTo::Members(co.members(&[0, 1], &HALF)));
|
||
let sixty = CloseTo::Members(co.members(&[0, 1], &["0.6", "0.4"]));
|
||
let feb = co.month(2, "0.01", &sixty);
|
||
assert_eq!(co.capitals(), decs(&["0.02", "0.00"]));
|
||
let mar = co.month(3, "0.01", &sixty);
|
||
assert_eq!(co.capitals(), decs(&["0.02", "0.01"]));
|
||
let apr = co.month(4, "0.01", &CloseTo::Members(co.members(&[0, 1], &HALF)));
|
||
assert_eq!(co.capitals(), decs(&["0.03", "0.01"]));
|
||
let since: Vec<u64> = [jan, feb, mar, apr]
|
||
.iter()
|
||
.map(|&p| co.l.member_close_split(p).unwrap().0)
|
||
.collect();
|
||
assert_eq!(since, [1, 2, 2, 4]);
|
||
}
|
||
|
||
/// P3 review R-8: a member joining mid-year starts a new count, so the
|
||
/// under-a-cent bound holds per set of members and shares, and a member's
|
||
/// year can be off by up to a cent per count. January to June, A and B at
|
||
/// 50/50 close 0.01, 0.02, 0.01, 0.01, 0.01, 0.01: the count's 0.07 ends
|
||
/// A 0.04 / B 0.03 (0.035 each, the tie to A). From July C joins, all at
|
||
/// 33.33% / 33.33% / 33.34%, closing 1.00 then 0.01 a month to December:
|
||
/// the count's 1.05 is exactly 0.349965 / 0.349965 / 0.35007; floors 0.34 /
|
||
/// 0.34 / 0.35 leave two cents for the largest remainders (A's and B's
|
||
/// 0.009965): 0.35 each. A 0.39, B 0.38, C 0.35.
|
||
#[test]
|
||
fn a_member_joining_mid_year_starts_a_new_count() {
|
||
let mut co = company(Currency::USD, 3);
|
||
let two = CloseTo::Members(co.members(&[0, 1], &HALF));
|
||
let three = CloseTo::Members(co.members(&[0, 1, 2], &THIRDS));
|
||
let mut periods = Vec::new();
|
||
for (m, net) in ["0.01", "0.02", "0.01", "0.01", "0.01", "0.01"]
|
||
.iter()
|
||
.enumerate()
|
||
{
|
||
periods.push(co.month(m as u32 + 1, net, &two));
|
||
}
|
||
for (m, net) in ["1.00", "0.01", "0.01", "0.01", "0.01", "0.01"]
|
||
.iter()
|
||
.enumerate()
|
||
{
|
||
periods.push(co.month(m as u32 + 7, net, &three));
|
||
}
|
||
assert_eq!(co.capitals(), decs(&["0.39", "0.38", "0.35"]));
|
||
let since: Vec<u64> = periods
|
||
.iter()
|
||
.map(|&p| co.l.member_close_split(p).unwrap().0)
|
||
.collect();
|
||
assert_eq!(since, [1, 1, 1, 1, 1, 1, 7, 7, 7, 7, 7, 7]);
|
||
// Within each count, every running total is under a cent from exact.
|
||
for &p in &periods {
|
||
for m in co.l.member_close_split(p).unwrap().1 {
|
||
assert!((m.running - m.exact).abs() < dec("0.01"), "{m:?}");
|
||
}
|
||
}
|
||
// Over the year, A is under two cents (one per count) from its exact
|
||
// 0.035 + 0.349965 = 0.384965.
|
||
assert!((co.capitals()[0] - dec("0.384965")).abs() < dec("0.02"));
|
||
}
|
||
|
||
/// Scenario 6 (a journaled start must be the derived one): with January
|
||
/// closed to the members (close 1), February journaled as counting from
|
||
/// close 2 is refused and changes nothing; from close 0, refused as
|
||
/// malformed; from close 1, closed.
|
||
#[test]
|
||
fn a_journaled_start_other_than_the_derived_one_is_refused() {
|
||
let mut co = company(Currency::USD, 2);
|
||
co.month(1, "0.01", &CloseTo::Members(co.members(&[0, 1], &HALF)));
|
||
co.earn(d(2, 10), dec("0.01"));
|
||
let feb = co.l.create_period("2026-02", d(2, 1), d(2, 28)).unwrap();
|
||
let members = co.members(&[0, 1], &HALF);
|
||
let before = co.l.clone();
|
||
for since_seq in [2, 0] {
|
||
let to = CloseTo::MembersCumulative {
|
||
members: members.clone(),
|
||
since_seq,
|
||
};
|
||
assert!(
|
||
matches!(
|
||
co.l.preview_close_period_to(feb, &to),
|
||
Err(LedgerError::InvalidMembers(_))
|
||
),
|
||
"{since_seq}"
|
||
);
|
||
assert!(
|
||
matches!(
|
||
co.l.close_period_to(feb, &to),
|
||
Err(LedgerError::InvalidMembers(_))
|
||
),
|
||
"{since_seq}"
|
||
);
|
||
assert_eq!(co.l.list_periods(), before.list_periods());
|
||
assert_eq!(co.l.next_entry_id(), before.next_entry_id());
|
||
}
|
||
let to = CloseTo::MembersCumulative {
|
||
members,
|
||
since_seq: 1,
|
||
};
|
||
co.l.close_period_to(feb, &to).unwrap();
|
||
assert_eq!(co.capitals(), decs(&["0.01", "0.01"]));
|
||
}
|
||
|
||
// ---------------------------------------------------------------------------
|
||
// The minor unit (B-3): whole yen, thousandths of a dinar
|
||
// ---------------------------------------------------------------------------
|
||
|
||
/// P3 brief item 6: a yen book closes to its members in whole yen. 101
|
||
/// yen at 0.5 / 0.25 / 0.25 is exactly 50.5 / 25.25 / 25.25; floors 50 /
|
||
/// 25 / 25 leave one yen for the largest remainder (0.5): 51 / 25 / 25.
|
||
/// February's yen: the running 102 is 51 / 25.5 / 25.5, floors 51 / 25 /
|
||
/// 25, the tied yen to B: B +1. The run rule split to cents (50.50 …) and
|
||
/// the post refused it (FinerThanMinorUnit). The statement splits in whole
|
||
/// yen too, its "other" included (P3 review R-10.2): one yen put into
|
||
/// other equity in March is 0.5 / 0.25 / 0.25 exactly, so A's.
|
||
#[test]
|
||
fn a_yen_book_closes_to_members_in_whole_yen() {
|
||
let shares = ["0.5", "0.25", "0.25"];
|
||
let mut legacy = company(Currency::JPY, 3);
|
||
legacy.earn(d(1, 10), dec("101"));
|
||
let run = CloseTo::MembersRun(legacy.members(&[0, 1, 2], &shares));
|
||
assert!(matches!(
|
||
legacy.close(2026, 1, &run).1,
|
||
Err(LedgerError::FinerThanMinorUnit { .. })
|
||
));
|
||
|
||
let mut co = company(Currency::JPY, 3);
|
||
let to = CloseTo::Members(co.members(&[0, 1, 2], &shares));
|
||
co.earn(d(1, 10), dec("101"));
|
||
assert_eq!(co.statement(&shares, d(1, 31)), decs(&["51", "25", "25"]));
|
||
let (jan, r) = co.close(2026, 1, &to);
|
||
r.unwrap();
|
||
let entry = co.l.get_period(jan).unwrap().closing_entry.unwrap();
|
||
assert_eq!(
|
||
co.lines(entry),
|
||
[
|
||
line("4000", Side::Debit, "101"),
|
||
line("3000", Side::Credit, "51"),
|
||
line("3001", Side::Credit, "25"),
|
||
line("3002", Side::Credit, "25"),
|
||
]
|
||
);
|
||
co.earn(d(2, 10), dec("1"));
|
||
assert_eq!(co.statement(&shares, d(2, 28)), decs(&["51", "26", "25"]));
|
||
co.close(2026, 2, &to).1.unwrap();
|
||
assert_eq!(co.capitals(), decs(&["51", "26", "25"]));
|
||
assert_eq!(co.statement(&shares, d(2, 28)), decs(&["51", "26", "25"]));
|
||
// One yen into other equity: unexplained by flows or income, so
|
||
// "other", split in whole yen.
|
||
co.post(d(3, 5), co.cash, co.other_equity, dec("1"));
|
||
let st = members_equity(&co.l, d(3, 1), d(3, 31), &co.member_capitals(&shares)).unwrap();
|
||
let other: Vec<_> = st.members.iter().map(|m| m.other).collect();
|
||
assert_eq!(other, decs(&["1", "0", "0"]));
|
||
}
|
||
|
||
/// A dinar book splits to thousandths: 0.101 at 50/50 is 0.0505 each, the
|
||
/// tied thousandth to A (0.051 / 0.050); February's 0.001 makes the
|
||
/// running 0.102, 0.051 each: B +0.001.
|
||
#[test]
|
||
fn a_dinar_book_closes_to_members_in_thousandths() {
|
||
let kwd = Currency::new("KWD").unwrap();
|
||
let mut co = company(kwd, 2);
|
||
let to = CloseTo::Members(co.members(&[0, 1], &HALF));
|
||
co.month(1, "0.101", &to);
|
||
assert_eq!(co.capitals(), decs(&["0.051", "0.050"]));
|
||
co.month(2, "0.001", &to);
|
||
assert_eq!(co.capitals(), decs(&["0.051", "0.051"]));
|
||
}
|
||
|
||
/// A currency ISO 4217 gives no minor unit (gold, XAU) splits to the finest
|
||
/// amount a line may carry (kernel::MAX_LINE_SCALE places), so every amount
|
||
/// is a whole number of the unit it splits to and no member is ever one
|
||
/// from exact (B-13's precondition). 0.019 at 33.33% / 33.33% / 33.34% is
|
||
/// exactly 0.0063327 / 0.0063327 / 0.0063346: each member takes theirs.
|
||
/// Split to cents instead, the floors (0.00 each) left 0.019, a cent and
|
||
/// 0.009 of one, all of it to the largest remainder: C 0.019, A and B
|
||
/// nothing, C 1.27 cents from exact.
|
||
#[test]
|
||
fn a_gold_book_splits_to_the_finest_unit_a_line_carries() {
|
||
let xau = Currency::new("XAU").unwrap();
|
||
assert_eq!(xau.minor_units(), None);
|
||
assert_eq!(xau.allocation_places(), ledger_core::kernel::MAX_LINE_SCALE);
|
||
let mut co = company(xau, 3);
|
||
let to = CloseTo::Members(co.members(&[0, 1, 2], &THIRDS));
|
||
co.earn(d(1, 10), dec("0.019"));
|
||
let exact = decs(&["0.0063327", "0.0063327", "0.0063346"]);
|
||
assert_eq!(co.statement(&THIRDS, d(1, 31)), exact);
|
||
co.close(2026, 1, &to).1.unwrap();
|
||
assert_eq!(co.capitals(), exact);
|
||
assert_eq!(co.statement(&THIRDS, d(1, 31)), exact);
|
||
}
|
||
|
||
/// K-1 INVARIANT 4 at the minor unit: property contributed jointly in a
|
||
/// yen book is shared in whole yen. Dr Equipment 101, Dr Cash 1 / Cr A's
|
||
/// capital 51, Cr B's 51: the 101 of property is 50.5 each by their
|
||
/// credits; floors 50 / 50 leave a yen for the tie, the member listed
|
||
/// first: A 51 property and no cash, B 50 property and 1 cash. Split to
|
||
/// cents it was 50.50 each: half a yen of property, which no yen line can
|
||
/// hold.
|
||
#[test]
|
||
fn a_yen_books_k1_shares_property_in_whole_yen() {
|
||
let mut co = company(Currency::JPY, 2);
|
||
let equipment =
|
||
co.l.add_account("1500", "Equipment", AccountType::Asset, None, false)
|
||
.unwrap();
|
||
let e = co.l.create_entry(d(3, 1), "contributed together");
|
||
let yen = |n: &str| Money::new(dec(n), Currency::JPY);
|
||
co.l.add_line(e, equipment, Side::Debit, yen("101"))
|
||
.unwrap();
|
||
co.l.add_line(e, co.cash, Side::Debit, yen("1")).unwrap();
|
||
co.l.add_line(e, co.caps[0], Side::Credit, yen("51"))
|
||
.unwrap();
|
||
co.l.add_line(e, co.caps[1], Side::Credit, yen("51"))
|
||
.unwrap();
|
||
co.l.post_entry(e).unwrap();
|
||
let members = co.member_capitals(&HALF);
|
||
let rows =
|
||
ledger_core::k1::k1_worksheet(&co.l, d(1, 1), d(12, 31), &members, &[co.cash]).unwrap();
|
||
let split: Vec<_> = rows
|
||
.iter()
|
||
.map(|r| (r.contributions_property, r.contributions_cash))
|
||
.collect();
|
||
assert_eq!(split, [(dec("51"), dec("0")), (dec("50"), dec("1"))]);
|
||
}
|
||
|
||
// ---------------------------------------------------------------------------
|
||
// The statement of members' equity (D-38; P3 review R-1)
|
||
// ---------------------------------------------------------------------------
|
||
|
||
/// Each member's whole statement column (beginning, contributions, income,
|
||
/// distributions, other, ending) for `start..=end`, the members listed in
|
||
/// `order` (indexes into `caps`), keyed back to that index.
|
||
fn columns(co: &Co, order: &[usize], start: NaiveDate, end: NaiveDate) -> Vec<[Decimal; 6]> {
|
||
let all = co.member_capitals(&HALF);
|
||
let listed: Vec<MemberCapital> = order.iter().map(|&i| all[i].clone()).collect();
|
||
let st = members_equity(&co.l, start, end, &listed).unwrap();
|
||
let mut out = vec![[Decimal::ZERO; 6]; order.len()];
|
||
for (&i, m) in order.iter().zip(&st.members) {
|
||
out[i] = [
|
||
m.beginning,
|
||
m.contributions,
|
||
m.net_income,
|
||
m.distributions,
|
||
m.other,
|
||
m.ending,
|
||
];
|
||
}
|
||
out
|
||
}
|
||
|
||
/// Regime::allocate's promise, on days before a count's first close too: a
|
||
/// reorder of the members in the settings moves no cent. January's cent,
|
||
/// earned on the 10th, closes to [A, B] (A's, the tie). As of Jan 15 no
|
||
/// close counts yet, but the cent will be closed into the count January's
|
||
/// close begins, so its order breaks the tie: A's whether the settings list
|
||
/// [A, B] or [B, A], as on Jan 31. In February a cent goes into other
|
||
/// equity (unexplained: "other"); its split follows the count's order too,
|
||
/// so neither a member's other nor their income moves with the listing.
|
||
#[test]
|
||
fn a_reorder_moves_no_cent_before_the_counts_first_close() {
|
||
let mut co = company(Currency::USD, 2);
|
||
co.month(1, "0.01", &CloseTo::Members(co.members(&[0, 1], &HALF)));
|
||
co.post(d(2, 5), co.cash, co.other_equity, dec("0.01"));
|
||
for (start, end) in [
|
||
(d(1, 1), d(1, 15)),
|
||
(d(1, 1), d(1, 31)),
|
||
(d(2, 1), d(2, 28)),
|
||
] {
|
||
assert_eq!(
|
||
columns(&co, &[1, 0], start, end),
|
||
columns(&co, &[0, 1], start, end),
|
||
"{start} to {end}"
|
||
);
|
||
}
|
||
assert_eq!(co.statement(&HALF, d(1, 15)), decs(&["0.01", "0.00"]));
|
||
}
|
||
|
||
/// D-38 (P3 brief R3): a member's capital on a date doesn't change when
|
||
/// its period is closed. 50/50; January's cent closes to A. February
|
||
/// earns a cent, not yet closed: as of Feb 28 each member's share of it is
|
||
/// what February's close will give, allocate(0.02) − allocate(0.01) = 0.00
|
||
/// / 0.01, so A 0.01, B 0.01 (the split of February's cent alone gave A
|
||
/// 0.02 / B 0.00, and the close then moved it to 0.01 / 0.01). After the
|
||
/// close: the same.
|
||
#[test]
|
||
fn a_members_capital_on_a_date_does_not_change_when_its_period_closes() {
|
||
let mut co = company(Currency::USD, 2);
|
||
let to = CloseTo::Members(co.members(&[0, 1], &HALF));
|
||
co.month(1, "0.01", &to);
|
||
co.earn(d(2, 10), dec("0.01"));
|
||
assert_eq!(co.statement(&HALF, d(2, 28)), decs(&["0.01", "0.01"]));
|
||
co.close(2026, 2, &to).1.unwrap();
|
||
assert_eq!(co.capitals(), decs(&["0.01", "0.01"]));
|
||
assert_eq!(co.statement(&HALF, d(2, 28)), decs(&["0.01", "0.01"]));
|
||
}
|
||
|
||
/// P3 review R-1: a true-up of rounding by closes made under an earlier
|
||
/// rule shows on the statement only once a close posts it. After three
|
||
/// per-close cents (A 0.03, B 0.00, nothing undistributed), the statement
|
||
/// as of Mar 31 is the capital accounts: A 0.03, B 0.00. April's cent,
|
||
/// not yet closed: allocate(0.04) − allocate(0.03) = 0.02 − 0.02 / 0.02 −
|
||
/// 0.01, so A 0.03, B 0.01 as of Apr 30. April's close posts Dr 4000 0.01,
|
||
/// Dr 3000 0.01, Cr 3001 0.02: as of Apr 30, A 0.02, B 0.02 (moved by
|
||
/// the true-up, dated at the close); as of Mar 31, still A 0.03, B 0.00.
|
||
#[test]
|
||
fn a_pending_true_up_shows_only_once_posted() {
|
||
let mut co = company(Currency::USD, 2);
|
||
three_per_close_cents(&mut co);
|
||
assert_eq!(co.statement(&HALF, d(3, 31)), decs(&["0.03", "0.00"]));
|
||
co.earn(d(4, 10), dec("0.01"));
|
||
assert_eq!(co.statement(&HALF, d(4, 30)), decs(&["0.03", "0.01"]));
|
||
co.close(2026, 4, &CloseTo::Members(co.members(&[0, 1], &HALF)))
|
||
.1
|
||
.unwrap();
|
||
assert_eq!(co.statement(&HALF, d(4, 30)), decs(&["0.02", "0.02"]));
|
||
assert_eq!(co.statement(&HALF, d(3, 31)), decs(&["0.03", "0.00"]));
|
||
}
|
||
|
||
/// Three members at 33.33% / 33.33% / 33.34% (a third each can't be
|
||
/// written as decimal shares summing to 1; written to 28 places, the
|
||
/// product with an amount can't be computed exactly and the close is
|
||
/// refused, P3 review R-5), twelve months each closed to them: 100.00,
|
||
/// 0.01, 0.02, 33.33, −0.05, 0.10, 1.00, 0.07, 0.01, 12.34, −5.00, 0.02.
|
||
///
|
||
/// By hand: January 33.33 / 33.33 / 33.34 (exact). February's running
|
||
/// 100.01 is 33.333333 / 33.333333 / 33.343334; floors 33.33 / 33.33 /
|
||
/// 33.34 leave a cent for C's remainder (.003334): C +0.01. March's
|
||
/// 100.03 is 33.339999 / 33.339999 / 33.350002; floors 33.33 / 33.33 /
|
||
/// 33.35 leave two cents for A's and B's .009999: A +0.01, B +0.01, C
|
||
/// 0.00. December's running 141.85 is 47.278605 / 47.278605 / 47.29279;
|
||
/// floors 47.27 / 47.27 / 47.29 leave two cents for A and B: 47.28 /
|
||
/// 47.28 / 47.29.
|
||
///
|
||
/// D-38 on every day: the statement as of each day of the year, the
|
||
/// books closed month by month, equals the same statement for the same
|
||
/// entries never closed (everything still undistributed); and the K-1
|
||
/// worksheet ends each month where the statement does.
|
||
#[test]
|
||
fn three_members_at_a_third_each_over_twelve_months() {
|
||
let nets = [
|
||
"100.00", "0.01", "0.02", "33.33", "-0.05", "0.10", "1.00", "0.07", "0.01", "12.34",
|
||
"-5.00", "0.02",
|
||
];
|
||
let mut co = company(Currency::USD, 3);
|
||
let mut open = company(Currency::USD, 3);
|
||
let to = CloseTo::Members(co.members(&[0, 1, 2], &THIRDS));
|
||
let mut closed = Decimal::ZERO;
|
||
let mut parts = Vec::new();
|
||
for (i, net) in nets.iter().enumerate() {
|
||
let m = i as u32 + 1;
|
||
open.earn(d(m, 10), dec(net));
|
||
let before = co.capitals();
|
||
let p = co.month(m, net, &to);
|
||
closed += dec(net);
|
||
let after = co.capitals();
|
||
let part: Vec<Decimal> = after.iter().zip(&before).map(|(a, b)| a - b).collect();
|
||
assert_eq!(part.iter().sum::<Decimal>(), dec(net), "month {m}");
|
||
for (cap, share) in after.iter().zip(THIRDS) {
|
||
assert!((cap - closed * dec(share)).abs() < dec("0.01"), "month {m}");
|
||
}
|
||
assert_eq!(co.l.member_close_split(p).unwrap().0, 1);
|
||
parts.push(part);
|
||
}
|
||
assert_eq!(parts[0], decs(&["33.33", "33.33", "33.34"]));
|
||
assert_eq!(parts[1], decs(&["0.00", "0.00", "0.01"]));
|
||
assert_eq!(parts[2], decs(&["0.01", "0.01", "0.00"]));
|
||
assert_eq!(co.capitals(), decs(&["47.28", "47.28", "47.29"]));
|
||
|
||
let members = co.member_capitals(&THIRDS);
|
||
let mut date = d(1, 1);
|
||
while date <= d(12, 31) {
|
||
assert_eq!(
|
||
co.statement(&THIRDS, date),
|
||
open.statement(&THIRDS, date),
|
||
"{date}"
|
||
);
|
||
if date.succ_opt().unwrap().day() == 1 {
|
||
let rows =
|
||
ledger_core::k1::k1_worksheet(&co.l, d(1, 1), date, &members, &[co.cash]).unwrap();
|
||
let k1: Vec<Decimal> = rows.iter().map(|r| r.ending).collect();
|
||
assert_eq!(k1, co.statement(&THIRDS, date), "{date}");
|
||
}
|
||
date = date.succ_opt().unwrap();
|
||
}
|
||
}
|
||
|
||
// ---------------------------------------------------------------------------
|
||
// Properties
|
||
// ---------------------------------------------------------------------------
|
||
|
||
/// How a close of the property below is made.
|
||
#[derive(Clone, Copy, Debug)]
|
||
enum Close {
|
||
/// The cumulative rule, the members in their order.
|
||
Members,
|
||
/// The cumulative rule, the members in reverse order.
|
||
Reversed,
|
||
/// To retained earnings.
|
||
Retained,
|
||
/// Not closed this month.
|
||
Open,
|
||
}
|
||
|
||
fn close_kind() -> impl Strategy<Value = Close> {
|
||
prop_oneof![
|
||
Just(Close::Members),
|
||
Just(Close::Reversed),
|
||
Just(Close::Retained),
|
||
Just(Close::Open),
|
||
]
|
||
}
|
||
|
||
/// A legacy close (replay only): 0 per close, 1 the last absorbs, 2 the
|
||
/// run rule.
|
||
fn legacy_to(kind: usize, members: Vec<MemberClose>) -> CloseTo {
|
||
match kind {
|
||
0 => CloseTo::MembersPerClose(members),
|
||
1 => CloseTo::MembersLastAbsorbs(members),
|
||
_ => CloseTo::MembersRun(members),
|
||
}
|
||
}
|
||
|
||
/// Month `i` from January 2026.
|
||
fn nth_month(i: usize) -> (i32, u32) {
|
||
(2026 + (i / 12) as i32, (i % 12) as u32 + 1)
|
||
}
|
||
|
||
proptest! {
|
||
#![proptest_config(ProptestConfig::with_cases(512))]
|
||
|
||
/// Oracle: rules.md B-13 and close INVARIANT 6, hand-stated: after
|
||
/// any history (closes under the legacy rules, then months closed to
|
||
/// the members in either order, to retained earnings, or left open),
|
||
/// every members close hands out exactly its net; once a cumulative
|
||
/// close has posted, each member's capital is under a cent from their
|
||
/// share of everything closed to the members; a close that posts
|
||
/// nothing changes no capital (P3 review R-3); and member_close_split
|
||
/// agrees with the balances. Fails on the run rule (the audit's
|
||
/// pattern: a close to retained earnings restarts it).
|
||
#[test]
|
||
fn members_capital_never_drifts_a_cent_from_their_share(
|
||
thirds in any::<bool>(),
|
||
legacy in prop::collection::vec((0usize..3, -500_000i64..500_000), 0..4),
|
||
months in prop::collection::vec((close_kind(), -500_000i64..500_000), 1..13),
|
||
) {
|
||
let shares: &[&str] = if thirds { &THIRDS } else { &HALF };
|
||
let n = shares.len();
|
||
let mut co = company(Currency::USD, n);
|
||
let order: Vec<usize> = (0..n).collect();
|
||
let reversed: Vec<usize> = (0..n).rev().collect();
|
||
// Everything closed to the members (any rule), and the close the
|
||
// count started at.
|
||
let mut closed = Decimal::ZERO;
|
||
let mut first: Option<u64> = None;
|
||
let mut month = 0;
|
||
for (kind, net) in legacy {
|
||
let (y, m) = nth_month(month);
|
||
month += 1;
|
||
co.earn(day(y, m, 10), Decimal::new(net, 2));
|
||
let to = legacy_to(kind, co.members(&order, shares));
|
||
let (p, r) = co.close(y, m, &to);
|
||
r.unwrap();
|
||
closed += Decimal::new(net, 2);
|
||
first = first.or(co.l.get_period(p).unwrap().close_seq);
|
||
}
|
||
let mut pending = Decimal::ZERO;
|
||
let mut posted = false;
|
||
for (kind, net) in months {
|
||
let (y, m) = nth_month(month);
|
||
month += 1;
|
||
co.earn(day(y, m, 10), Decimal::new(net, 2));
|
||
pending += Decimal::new(net, 2);
|
||
let to = match kind {
|
||
Close::Open => continue,
|
||
Close::Retained => {
|
||
co.close(y, m, &CloseTo::RetainedEarnings { sweep: vec![] }).1.unwrap();
|
||
pending = Decimal::ZERO;
|
||
continue;
|
||
}
|
||
Close::Members => CloseTo::Members(co.members(&order, shares)),
|
||
Close::Reversed => CloseTo::Members(co.members(&reversed, shares)),
|
||
};
|
||
let before = co.capitals();
|
||
let (p, r) = co.close(y, m, &to);
|
||
let entry = r.unwrap();
|
||
let period = co.l.get_period(p).unwrap().clone();
|
||
first = first.or(period.close_seq);
|
||
closed += pending;
|
||
let record = period.members_closed.unwrap();
|
||
prop_assert_eq!(record.net, pending);
|
||
pending = Decimal::ZERO;
|
||
prop_assert_eq!(record.parts.iter().sum::<Decimal>(), record.net);
|
||
prop_assert_eq!(record.rule, MemberRule::Cumulative { since_seq: first.unwrap() });
|
||
posted |= entry.is_some();
|
||
let after = co.capitals();
|
||
if entry.is_none() {
|
||
// Posting nothing, it credits no one: any true-up waits.
|
||
prop_assert_eq!(&after, &before);
|
||
}
|
||
if !posted {
|
||
continue;
|
||
}
|
||
for (cap, share) in after.iter().zip(shares) {
|
||
prop_assert!((cap - closed * dec(share)).abs() < dec("0.01"), "{} vs {}", cap, closed * dec(share));
|
||
}
|
||
let (since, split) = co.l.member_close_split(p).unwrap();
|
||
prop_assert_eq!(since, first.unwrap());
|
||
for s in split {
|
||
let i = co.caps.iter().position(|&c| c == s.capital).unwrap();
|
||
prop_assert_eq!(s.running, after[i]);
|
||
prop_assert_eq!(s.exact, closed * s.share);
|
||
}
|
||
}
|
||
prop_assert!(ledger_core::reports::trial_balance(&co.l).balanced());
|
||
}
|
||
|
||
/// Oracle: members' equity INVARIANTS 3a and 3c (D-38): for random
|
||
/// books with contributions, distributions, profits and losses, and
|
||
/// months closed to the members, to retained earnings or not at all,
|
||
/// with the settings listing the members in either order from month to
|
||
/// month (the close and the statement list them as the settings do),
|
||
/// each member's capital on the statement as of a close's period end
|
||
/// is the same before and after the close; and each member's ending on
|
||
/// one statement is their beginning on the next, whatever the split
|
||
/// date.
|
||
#[test]
|
||
fn each_members_capital_chains_and_holds_through_closes(
|
||
months in prop::collection::vec((0usize..3, 0i64..50_000, 0i64..20_000, 0i64..100_000, 0i64..80_000), 1..12),
|
||
kinds in prop::collection::vec(close_kind(), 12),
|
||
split in 1u32..330,
|
||
) {
|
||
let mut co = company(Currency::USD, 3);
|
||
let cents = |n: i64| Decimal::new(n, 2);
|
||
let order = [0, 1, 2];
|
||
let reversed = [2, 1, 0];
|
||
for (i, (who, contrib, dist, sales, costs)) in months.iter().enumerate() {
|
||
let m = i as u32 + 1;
|
||
let cap = co.caps[*who];
|
||
if *contrib > 0 {
|
||
co.post(d(m, 3), co.cash, cap, cents(*contrib));
|
||
}
|
||
co.earn(d(m, 10), cents(*sales));
|
||
co.earn(d(m, 15), -cents(*costs));
|
||
if *dist > 0 {
|
||
co.post(d(m, 20), co.dists[*who], co.cash, cents(*dist));
|
||
}
|
||
let with_dists = |co: &Co, order: &[usize]| -> Vec<MemberClose> {
|
||
let mut ms = co.members(order, &THIRDS);
|
||
for (m, &i) in ms.iter_mut().zip(order) {
|
||
m.distributions = Some(co.dists[i]);
|
||
}
|
||
ms
|
||
};
|
||
let listed: &[usize] = match kinds[i] {
|
||
Close::Reversed => &reversed,
|
||
_ => &order,
|
||
};
|
||
let to = match kinds[i] {
|
||
Close::Open => continue,
|
||
Close::Retained => CloseTo::RetainedEarnings { sweep: vec![] },
|
||
Close::Members | Close::Reversed => CloseTo::Members(with_dists(&co, listed)),
|
||
};
|
||
let end = month_end(2026, m);
|
||
let before = co.statement_listing(listed, &THIRDS, end);
|
||
co.close(2026, m, &to).1.unwrap();
|
||
prop_assert_eq!(co.statement_listing(listed, &THIRDS, end), before, "month {}", m);
|
||
}
|
||
let members = co.member_capitals(&THIRDS);
|
||
let mid = d(1, 1) + chrono::Days::new(u64::from(split));
|
||
let first = members_equity(&co.l, d(1, 1), mid, &members).unwrap();
|
||
let second = members_equity(&co.l, mid.succ_opt().unwrap(), d(12, 31), &members).unwrap();
|
||
let whole = members_equity(&co.l, d(1, 1), d(12, 31), &members).unwrap();
|
||
for i in 0..3 {
|
||
prop_assert_eq!(first.members[i].ending, second.members[i].beginning);
|
||
prop_assert_eq!(second.members[i].ending, whole.members[i].ending);
|
||
}
|
||
for st in [&first, &second, &whole] {
|
||
let incomes: Decimal = st.members.iter().map(|m| m.net_income).sum();
|
||
prop_assert_eq!(incomes, st.total.net_income);
|
||
}
|
||
}
|
||
|
||
/// Oracle: members_regime's doc (P3 review R-10.6): whatever order
|
||
/// nested periods (months, quarters, the year) are tried in, the
|
||
/// periods that close end strictly later, close after close, so "the
|
||
/// closes dated on or before a day" is always the first closes in
|
||
/// order.
|
||
#[test]
|
||
fn period_ends_rise_with_close_order(
|
||
attempts in Just((0usize..17).collect::<Vec<_>>()).prop_shuffle(),
|
||
) {
|
||
let mut co = company(Currency::USD, 2);
|
||
let mut periods = Vec::new();
|
||
for m in 1..=12 {
|
||
periods.push(co.l.create_period(&format!("m{m}"), d(m, 1), month_end(2026, m)).unwrap());
|
||
}
|
||
for q in 0..4u32 {
|
||
periods.push(co.l.create_period(&format!("q{q}"), d(3 * q + 1, 1), month_end(2026, 3 * q + 3)).unwrap());
|
||
}
|
||
periods.push(co.l.create_period("year", d(1, 1), d(12, 31)).unwrap());
|
||
for m in 1..=12 {
|
||
co.earn(d(m, 10), dec("0.01"));
|
||
}
|
||
let to = CloseTo::Members(co.members(&[0, 1], &HALF));
|
||
for i in attempts {
|
||
let _ = co.l.close_period_to(periods[i], &to);
|
||
}
|
||
let mut closed: Vec<_> = co.l.list_periods().into_iter().filter(|p| p.close_seq.is_some()).collect();
|
||
closed.sort_by_key(|p| p.close_seq);
|
||
for w in closed.windows(2) {
|
||
prop_assert!(w[0].end < w[1].end, "{} then {}", w[0].name, w[1].name);
|
||
}
|
||
}
|
||
}
|