swaitsandClaude Opus 5.5
9ab003d0d1
check / check (push) Canceled after 0s
books.rename_account; account names trimmed, bounded, refused when a sibling's or TIN-shaped; books.show refuses what its target ignores. A report asked for without dates covers this fiscal year so far, everywhere (one rule for tools, descriptions and the viewer; the IIF and CPA package keep their own dates). policy.require_tax_category warns or refuses; a Form 4797 gain is shown apart on every return. Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com> Claude-Session: https://claude.ai/code/session_01T3gXMVt7XJPi6ens1or9Dj
678 lines
24 KiB
Rust
678 lines
24 KiB
Rust
//! Tax categories and the tax summary. Expected numbers computed by hand.
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//!
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//! The fixture: a partnership's first quarter.
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//!
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//! | account | category | % | book | deductible |
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//! |-----------------------|-----------------------|---|---------|------------|
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//! | 4000 Sales | gross_receipts | | 10,000 | 10,000 |
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//! | 4100 Refunds (exp.) | returns_allowances | | 250 | (250) |
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//! | 6000 Platform fees | commissions_fees | | 1,500 | 1,500 |
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//! | 6100 Meals | meals |50%| 333.33 | 166.67 |
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//! | 6200 Penalties | nondeductible | 0%| 40 | 0 |
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//! | 6300 Software | other_deductions | | 600 | 600 |
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//! | 6400 Partner pay | guaranteed_payments | | 2,000 | 2,000 |
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//! | 6500 Misc | (none) | | 75 | uncategorized |
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use chrono::NaiveDate;
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use ledger_core::tax::{TaxForm, check_category, tax_summary};
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use ledger_core::{AccountType, Currency, Ledger, LedgerError, Money, Side};
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use rust_decimal::Decimal;
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use std::str::FromStr;
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fn d(m: u32, day: u32) -> NaiveDate {
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NaiveDate::from_ymd_opt(2026, m, day).unwrap()
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}
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fn dec(s: &str) -> Decimal {
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Decimal::from_str(s).unwrap()
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}
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fn books() -> Ledger {
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let mut l = Ledger::new(Currency::USD);
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let cash = l
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.add_account("1000", "Cash", AccountType::Asset, None, false)
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.unwrap();
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let mut acct =
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|code: &str, name: &str, t: AccountType, cat: Option<&str>, pct: Option<&str>| {
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let id = l.add_account(code, name, t, None, false).unwrap();
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if let Some(c) = cat {
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l.set_account_tax(id, Some(c), pct.map(dec)).unwrap();
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}
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id
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};
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let sales = acct(
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"4000",
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"Sales",
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AccountType::Revenue,
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Some("gross_receipts"),
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None,
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);
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let refunds = acct(
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"4100",
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"Refunds",
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AccountType::Expense,
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Some("returns_allowances"),
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None,
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);
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let fees = acct(
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"6000",
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"Platform fees",
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AccountType::Expense,
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Some("commissions_fees"),
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None,
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);
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let meals = acct("6100", "Meals", AccountType::Expense, Some("meals"), None);
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let pen = acct(
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"6200",
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"Penalties",
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AccountType::Expense,
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Some("nondeductible"),
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None,
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);
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let soft = acct(
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"6300",
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"Software",
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AccountType::Expense,
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Some("other_deductions"),
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None,
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);
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let gp = acct(
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"6400",
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"Partner pay",
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AccountType::Expense,
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Some("guaranteed_payments"),
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None,
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);
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let misc = acct("6500", "Misc", AccountType::Expense, None, None);
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let mut post = |dr, cr, amt: &str| {
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let e = l.create_entry(d(2, 1), "x");
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l.add_line(e, dr, Side::Debit, Money::new(dec(amt), Currency::USD))
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.unwrap();
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l.add_line(e, cr, Side::Credit, Money::new(dec(amt), Currency::USD))
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.unwrap();
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l.post_entry(e).unwrap();
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};
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post(cash, sales, "10000");
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for (a, amt) in [
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(refunds, "250"),
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(fees, "1500"),
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(meals, "333.33"),
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(pen, "40"),
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(soft, "600"),
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(gp, "2000"),
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(misc, "75"),
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] {
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post(a, cash, amt);
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}
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l
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}
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#[test]
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fn the_summary_groups_by_category_and_applies_deductible_percents() {
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let l = books();
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let ts = tax_summary(&l, d(1, 1), d(3, 31), Some(TaxForm::Form1065)).unwrap();
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let rows = |lines: &[ledger_core::TaxSummaryLine]| -> Vec<(String, Decimal, Decimal)> {
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lines
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.iter()
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.map(|l| (l.category.clone(), l.book, l.tax))
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.collect()
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};
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// Refunds (an expense account) reduce receipts as negative income.
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assert_eq!(
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rows(&ts.income),
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[
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("gross_receipts".into(), dec("10000"), dec("10000")),
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("returns_allowances".into(), dec("-250"), dec("-250")),
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]
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);
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// Catalog order; meals at 50% (333.33 → 166.665 → 166.67, half away
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// from zero); penalties at 0%.
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assert_eq!(
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rows(&ts.deductions),
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[
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("commissions_fees".into(), dec("1500"), dec("1500")),
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("guaranteed_payments".into(), dec("2000"), dec("2000")),
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("meals".into(), dec("333.33"), dec("166.67")),
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("other_deductions".into(), dec("600"), dec("600")),
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("nondeductible".into(), dec("40"), dec("0")),
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]
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);
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assert_eq!(ts.uncategorized.len(), 1);
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assert_eq!(ts.uncategorized[0].account, "6500 Misc");
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assert_eq!(ts.uncategorized[0].book, dec("75"));
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// Book: 9,750 − 4,473.33 = 5,276.67. Tax: 9,750 − 4,266.67 = 5,483.33.
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assert_eq!(ts.book_net(), dec("5276.67"));
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assert_eq!(ts.tax_net(), dec("5483.33"));
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}
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#[test]
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fn an_override_beats_the_category_default() {
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let mut l = books();
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let meals = l.chart().find_by_code("6100").unwrap().id;
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// A company party is 100% deductible: override the 50% default.
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l.set_account_tax(meals, Some("meals"), Some(dec("100")))
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.unwrap();
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let ts = tax_summary(&l, d(1, 1), d(3, 31), None).unwrap();
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let m = ts
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.deductions
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.iter()
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.find(|x| x.category == "meals")
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.unwrap();
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assert_eq!(m.tax, dec("333.33"));
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}
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#[test]
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fn categories_must_fit_the_account_and_the_return() {
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let mut l = books();
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let sales = l.chart().find_by_code("4000").unwrap().id;
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let meals = l.chart().find_by_code("6100").unwrap().id;
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let bad = |r: Result<(), LedgerError>| matches!(r, Err(LedgerError::InvalidTaxCategory(_)));
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assert!(
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bad(l.set_account_tax(sales, Some("meals"), None)),
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"deduction on revenue"
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);
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assert!(
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bad(l.set_account_tax(meals, Some("no_such"), None)),
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"unknown key"
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);
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assert!(
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bad(l.set_account_tax(meals, Some("meals"), Some(dec("101")))),
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"over 100%"
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);
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assert!(
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bad(l.set_account_tax(meals, None, Some(dec("50")))),
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"percent without category"
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);
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// Guaranteed payments exist only on a partnership return.
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assert!(
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check_category(
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"guaranteed_payments",
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AccountType::Expense,
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Some(TaxForm::Form1065)
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)
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.is_ok()
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);
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assert!(
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check_category(
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"guaranteed_payments",
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AccountType::Expense,
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Some(TaxForm::ScheduleC)
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)
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.is_err()
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);
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assert!(
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check_category(
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"officer_compensation",
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AccountType::Expense,
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Some(TaxForm::Form1120S)
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)
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.is_ok()
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);
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// Clearing works.
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l.set_account_tax(meals, None, None).unwrap();
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assert!(l.chart().get(meals).unwrap().tax_category.is_none());
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}
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#[test]
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fn forms_parse_from_common_spellings() {
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for (s, f) in [
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("schedule_c", TaxForm::ScheduleC),
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("Schedule C", TaxForm::ScheduleC),
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("1065", TaxForm::Form1065),
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("Form 1065", TaxForm::Form1065),
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("1120s", TaxForm::Form1120S),
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("1120-S", TaxForm::Form1120S),
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("1120", TaxForm::Form1120),
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] {
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assert_eq!(TaxForm::parse(s), Some(f), "{s}");
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}
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assert_eq!(TaxForm::parse("990"), None);
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}
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#[test]
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fn cost_of_goods_reduces_net_like_a_deduction() {
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let mut l = books();
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let cash = l.chart().find_by_code("1000").unwrap().id;
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let cogs = l
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.add_account("5000", "Cost of sales", AccountType::Expense, None, false)
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.unwrap();
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l.set_account_tax(cogs, Some("cost_of_goods_sold"), None)
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.unwrap();
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let e = l.create_entry(d(2, 1), "x");
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let m = Money::new(dec("1000"), Currency::USD);
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l.add_line(e, cogs, Side::Debit, m).unwrap();
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l.add_line(e, cash, Side::Credit, m).unwrap();
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l.post_entry(e).unwrap();
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let ts = tax_summary(&l, d(1, 1), d(3, 31), Some(TaxForm::Form1065)).unwrap();
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assert_eq!(ts.cost_of_goods.len(), 1);
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assert_eq!(ts.cost_of_goods[0].book, dec("1000"));
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assert_eq!(ts.cost_of_goods[0].tax, dec("1000"));
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// The fixture's nets, less 1,000 of cost of goods sold.
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assert_eq!(ts.book_net(), dec("4276.67"));
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assert_eq!(ts.tax_net(), dec("4483.33"));
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}
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#[test]
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fn forms_have_their_irs_names() {
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let labels: Vec<&str> = TaxForm::ALL.iter().map(|f| f.label()).collect();
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assert_eq!(
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labels,
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["Schedule C", "Form 1065", "Form 1120-S", "Form 1120"]
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);
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// A label parses back to its form.
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for f in TaxForm::ALL {
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assert_eq!(TaxForm::parse(f.label()), Some(f));
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}
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}
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/// A small book with portfolio interest (125) and a donation (300) besides
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/// sales (1,000), for where each lands by return.
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fn interest_and_gift() -> Ledger {
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let mut l = Ledger::new(Currency::USD);
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let cash = l
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.add_account("1000", "Cash", AccountType::Asset, None, false)
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.unwrap();
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let mut acct = |code: &str, t, cat: &str| {
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let id = l.add_account(code, code, t, None, false).unwrap();
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l.set_account_tax(id, Some(cat), None).unwrap();
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id
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};
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let sales = acct("4000", AccountType::Revenue, "gross_receipts");
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let interest = acct("4200", AccountType::Revenue, "interest_income");
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let gift = acct("6900", AccountType::Expense, "charitable_contributions");
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let usd = |s: &str| Money::new(dec(s), Currency::USD);
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for (dr, cr, amt) in [
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(cash, sales, "1000"),
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(cash, interest, "125"),
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(gift, cash, "300"),
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] {
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let e = l.create_entry(d(2, 1), "x");
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l.add_line(e, dr, Side::Debit, usd(amt)).unwrap();
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l.add_line(e, cr, Side::Credit, usd(amt)).unwrap();
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l.post_entry(e).unwrap();
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}
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l
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}
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/// Oracle: docs/spec/sources/irs-tax-lines.md. On Forms 1065 and 1120-S,
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/// Schedule K takes "only taxable portfolio interest", and charitable
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/// contributions are among the "items ... must state separately": both
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/// leave the ordinary-income net (1,000 here, not 825) and are listed
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/// apart. On Form 1120 they stay in it (lines 5 and 19).
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#[test]
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fn pass_throughs_state_interest_and_gifts_separately() {
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let l = interest_and_gift();
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for form in [TaxForm::Form1065, TaxForm::Form1120S] {
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let ts = tax_summary(&l, d(1, 1), d(12, 31), Some(form)).unwrap();
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let keys: Vec<&str> = ts
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.separately_stated
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.iter()
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.map(|x| x.category.as_str())
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.collect();
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assert_eq!(
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keys,
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["interest_income", "charitable_contributions"],
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"{form:?}"
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);
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assert_eq!(ts.book_net(), dec("1000"), "{form:?}");
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}
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let ts = tax_summary(&l, d(1, 1), d(12, 31), Some(TaxForm::Form1120)).unwrap();
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assert!(ts.separately_stated.is_empty());
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assert_eq!(ts.book_net(), dec("825"));
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}
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/// Oracle: Schedule C instructions, Part V ("Do not include charitable
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/// contributions"): the category is refused for a Schedule C business.
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#[test]
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fn a_sole_proprietor_cannot_deduct_a_gift_on_schedule_c() {
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assert!(matches!(
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check_category(
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"charitable_contributions",
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AccountType::Expense,
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Some(TaxForm::ScheduleC)
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),
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Err(LedgerError::InvalidTaxCategory(_))
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));
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assert!(
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check_category(
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"charitable_contributions",
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AccountType::Expense,
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Some(TaxForm::Form1120)
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)
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.is_ok()
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);
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}
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// ---------------------------------------------------------------------------
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// Which accounts need a category, and the policy (P3, defect 8; rules.md
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// B-32).
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// ---------------------------------------------------------------------------
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fn set_policy(l: &mut Ledger, value: &str) {
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use ledger_core::settings::{Change, Source};
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let src = Source {
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decided_by: "Owner".into(),
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decided_on: d(10, 20),
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citation: None,
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note: None,
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};
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let ch = l
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.check_settings(
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&[Change {
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key: "policy.require_tax_category".into(),
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value: Some(serde_json::json!(value)),
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}],
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&src,
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)
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.unwrap();
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l.apply_settings(&ch, &src, 1).unwrap();
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}
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/// needs_category: revenue and expense accounts that aren't headers. A
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/// header never reaches the return: no entry posts to one, a replayed one
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/// included (review R13 supposed an old journal could; replay refuses it).
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#[test]
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fn revenue_and_expense_accounts_need_a_category_headers_dont() {
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use ledger_core::tax::needs_category;
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for (t, header, needs) in [
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(AccountType::Revenue, false, true),
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(AccountType::Expense, false, true),
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(AccountType::Revenue, true, false),
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(AccountType::Expense, true, false),
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(AccountType::Asset, false, false),
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(AccountType::Liability, false, false),
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(AccountType::Equity, false, false),
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(AccountType::Asset, true, false),
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] {
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assert_eq!(needs_category(t, header), needs, "{t:?} header {header}");
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}
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let mut l = Ledger::new(Currency::USD);
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let cash = l
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.add_account("1000", "Cash", AccountType::Asset, None, false)
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.unwrap();
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let group = l
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.add_account("6000", "Operating", AccountType::Expense, None, true)
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.unwrap();
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let a = l.chart().get(group).unwrap().clone();
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assert!(!ledger_core::tax::account_needs_category(&a));
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let e = l.create_entry(d(2, 1), "a posting to a header");
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let m = Money::new(dec("5.00"), Currency::USD);
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l.replay_add_line(e, group, Side::Debit, m).unwrap();
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l.replay_add_line(e, cash, Side::Credit, m).unwrap();
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assert_eq!(
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l.replay_post_entry(e),
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Err(LedgerError::PlaceholderAccount("6000".into()))
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);
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}
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/// uncategorized_accounts (repro 1.4.2-1.4.3): every revenue and expense
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/// account without a category, active or not, last year's included,
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/// sorted by code; headers without postings and categorized accounts
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/// aren't listed.
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#[test]
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fn every_uncategorized_pl_account_is_listed_active_or_not() {
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let mut l = Ledger::new(Currency::USD);
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let cash = l
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.add_account("1000", "Cash", AccountType::Asset, None, false)
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.unwrap();
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l.add_account("6000", "Operating", AccountType::Expense, None, true)
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.unwrap();
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let software = l
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.add_account("6150", "Software", AccountType::Expense, None, false)
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.unwrap();
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let last_year = l
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.add_account("6160", "Hosting", AccountType::Expense, None, false)
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.unwrap();
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let sales = l
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.add_account("4000", "Sales", AccountType::Revenue, None, false)
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.unwrap();
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l.set_account_tax(sales, Some("gross_receipts"), None)
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.unwrap();
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l.add_account("4900", "Other income", AccountType::Revenue, None, false)
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.unwrap();
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let e = l.create_entry(NaiveDate::from_ymd_opt(2025, 6, 1).unwrap(), "last year");
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let m = Money::new(dec("12.00"), Currency::USD);
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l.add_line(e, last_year, Side::Debit, m).unwrap();
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l.add_line(e, cash, Side::Credit, m).unwrap();
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l.post_entry(e).unwrap();
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let listed: Vec<String> = ledger_core::tax::uncategorized_accounts(&l)
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.into_iter()
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.map(|a| format!("{} {}", a.code, a.name))
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.collect();
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assert_eq!(
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listed,
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["4900 Other income", "6150 Software", "6160 Hosting"]
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);
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l.set_account_tax(software, Some("other_deductions"), None)
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.unwrap();
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assert_eq!(ledger_core::tax::uncategorized_accounts(&l).len(), 2);
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}
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|
||
/// check_tax_category_required's truth table: refused iff the policy is
|
||
/// refuse, the account needs a category (revenue or expense, not a
|
||
/// header) and none is given; the message names the account and where
|
||
/// the categories are.
|
||
#[test]
|
||
fn the_policy_refuses_exactly_a_needed_category_left_out() {
|
||
use ledger_core::settings::TaxCategoryPolicy;
|
||
let types = [
|
||
AccountType::Asset,
|
||
AccountType::Liability,
|
||
AccountType::Equity,
|
||
AccountType::Revenue,
|
||
AccountType::Expense,
|
||
];
|
||
for policy in ["warn", "refuse"] {
|
||
let mut l = Ledger::new(Currency::USD);
|
||
set_policy(&mut l, policy);
|
||
let refuse = l.settings().require_tax_category() == TaxCategoryPolicy::Refuse;
|
||
assert_eq!(refuse, policy == "refuse");
|
||
for t in types {
|
||
for header in [false, true] {
|
||
for category in [None, Some("other_income")] {
|
||
let got =
|
||
l.check_tax_category_required("6150", "Software", t, header, category);
|
||
let needs = matches!(t, AccountType::Revenue | AccountType::Expense) && !header;
|
||
if refuse && needs && category.is_none() {
|
||
let e = got.unwrap_err();
|
||
assert_eq!(
|
||
e,
|
||
LedgerError::TaxCategoryRequired {
|
||
account: "6150 Software".into(),
|
||
clearing: false
|
||
}
|
||
);
|
||
assert!(e.to_string().contains("books.tax_categories"), "{e}");
|
||
} else {
|
||
assert_eq!(got, Ok(()), "{policy} {t:?} {header} {category:?}");
|
||
}
|
||
}
|
||
}
|
||
}
|
||
}
|
||
}
|
||
|
||
/// check_tax_category_kept: under refuse, an account that needs a
|
||
/// category can't be left without one (cleared, or "cleared" while it has
|
||
/// none); setting one, or any account under warn, passes.
|
||
#[test]
|
||
fn under_refuse_a_needed_category_is_never_cleared() {
|
||
let mut l = Ledger::new(Currency::USD);
|
||
let software = l
|
||
.add_account("6150", "Software", AccountType::Expense, None, false)
|
||
.unwrap();
|
||
let bare = l
|
||
.add_account("6160", "Hosting", AccountType::Expense, None, false)
|
||
.unwrap();
|
||
let cash = l
|
||
.add_account("1000", "Cash", AccountType::Asset, None, false)
|
||
.unwrap();
|
||
l.set_account_tax(software, Some("other_deductions"), None)
|
||
.unwrap();
|
||
for id in [software, bare, cash] {
|
||
assert_eq!(l.check_tax_category_kept(id, None), Ok(()));
|
||
}
|
||
set_policy(&mut l, "refuse");
|
||
assert_eq!(
|
||
l.check_tax_category_kept(software, None),
|
||
Err(LedgerError::TaxCategoryRequired {
|
||
account: "6150 Software".into(),
|
||
clearing: true
|
||
})
|
||
);
|
||
assert_eq!(
|
||
l.check_tax_category_kept(bare, None),
|
||
Err(LedgerError::TaxCategoryRequired {
|
||
account: "6160 Hosting".into(),
|
||
clearing: false
|
||
})
|
||
);
|
||
assert_eq!(l.check_tax_category_kept(cash, None), Ok(()));
|
||
assert_eq!(
|
||
l.check_tax_category_kept(software, Some("supplies")),
|
||
Ok(())
|
||
);
|
||
assert_eq!(
|
||
l.check_tax_category_kept(999, None),
|
||
Err(LedgerError::UnknownAccount(999))
|
||
);
|
||
// The engine's own set_account_tax (which replay calls) never checks
|
||
// the policy (rules.md B-28): a journaled clear replays.
|
||
l.set_account_tax(software, None, None).unwrap();
|
||
}
|
||
|
||
/// rules.md B-32 (review R3): every account a tool can require has a
|
||
/// category that fits it on every return: a disposal's gain or loss
|
||
/// account (revenue or expense: Form 4797), tax-exempt income on the
|
||
/// entity returns, and each control role's account.
|
||
#[test]
|
||
fn every_account_a_tool_requires_has_a_fitting_category_on_every_return() {
|
||
for form in TaxForm::ALL {
|
||
for t in [AccountType::Revenue, AccountType::Expense] {
|
||
assert!(
|
||
check_category("form_4797_gain_loss", t, Some(form)).is_ok(),
|
||
"{form:?} {t:?}"
|
||
);
|
||
}
|
||
for c in ledger_core::control_accounts()
|
||
.filter(|c| matches!(c.account_type, AccountType::Revenue | AccountType::Expense))
|
||
{
|
||
let fits = ledger_core::tax::CATEGORIES
|
||
.iter()
|
||
.any(|cat| check_category(cat.key, c.account_type, Some(form)).is_ok());
|
||
assert!(fits, "{} on {form:?}", c.code);
|
||
}
|
||
let exempt = check_category("tax_exempt_income", AccountType::Revenue, Some(form));
|
||
assert_eq!(exempt.is_ok(), form != TaxForm::ScheduleC, "{form:?}");
|
||
}
|
||
let c = ledger_core::tax::category("tax_exempt_income").unwrap();
|
||
assert_eq!(c.default_deductible_percent, 0);
|
||
let c = ledger_core::tax::category("form_4797_gain_loss").unwrap();
|
||
assert_eq!(c.default_deductible_percent, 100);
|
||
}
|
||
|
||
/// Tax-exempt income (Form 1065 Schedule K 18a-18b) is book income with
|
||
/// no taxable amount: 0% of 300.00 is 0.00, so book net and tax net
|
||
/// differ by it, the income twin of nondeductible.
|
||
#[test]
|
||
fn tax_exempt_income_is_book_income_with_no_tax_amount() {
|
||
let mut l = Ledger::new(Currency::USD);
|
||
let cash = l
|
||
.add_account("1000", "Cash", AccountType::Asset, None, false)
|
||
.unwrap();
|
||
let muni = l
|
||
.add_account(
|
||
"4800",
|
||
"Municipal bond interest",
|
||
AccountType::Revenue,
|
||
None,
|
||
false,
|
||
)
|
||
.unwrap();
|
||
l.set_account_tax(muni, Some("tax_exempt_income"), None)
|
||
.unwrap();
|
||
let e = l.create_entry(d(3, 1), "coupon");
|
||
let m = Money::new(dec("300.00"), Currency::USD);
|
||
l.add_line(e, cash, Side::Debit, m).unwrap();
|
||
l.add_line(e, muni, Side::Credit, m).unwrap();
|
||
l.post_entry(e).unwrap();
|
||
let s = tax_summary(&l, d(1, 1), d(12, 31), Some(TaxForm::Form1065)).unwrap();
|
||
assert_eq!(s.income.len(), 1);
|
||
assert_eq!(s.income[0].category, "tax_exempt_income");
|
||
assert_eq!(s.income[0].book, dec("300.00"));
|
||
assert_eq!(s.income[0].tax, dec("0.00"));
|
||
assert_eq!(s.book_net(), dec("300.00"));
|
||
assert_eq!(s.tax_net(), dec("0.00"));
|
||
}
|
||
|
||
/// Oracle: docs/spec/sources/irs-tax-lines.md. A gain or loss on business
|
||
/// property is never ordinary income the summary can place: Form 1065
|
||
/// line 6 and Form 1120-S line 4 take "only ordinary gains or losses"
|
||
/// from Form 4797, net section 1231 gain is Schedule K line 10 (1065) or
|
||
/// line 9 (1120-S), and the Schedule C instructions send sales of
|
||
/// business property to "Form 4797", not Schedule C. Form 4797 figures
|
||
/// the gain from the tax basis, which the books don't keep. So on every
|
||
/// return (and with none set) the 150.00 gain and the 40.00 loss are
|
||
/// listed apart at their book amounts (110.00 net), outside income and
|
||
/// both nets: the nets are the 1,000.00 of sales alone.
|
||
#[test]
|
||
fn a_gain_on_business_property_is_figured_on_form_4797_on_every_return() {
|
||
let mut l = Ledger::new(Currency::USD);
|
||
let cash = l
|
||
.add_account("1000", "Cash", AccountType::Asset, None, false)
|
||
.unwrap();
|
||
let mut acct = |code: &str, name: &str, t, cat: &str| {
|
||
let id = l.add_account(code, name, t, None, false).unwrap();
|
||
l.set_account_tax(id, Some(cat), None).unwrap();
|
||
id
|
||
};
|
||
let sales = acct("4000", "Sales", AccountType::Revenue, "gross_receipts");
|
||
let gain = acct(
|
||
"4700",
|
||
"Gain on disposal",
|
||
AccountType::Revenue,
|
||
"form_4797_gain_loss",
|
||
);
|
||
let loss = acct(
|
||
"6700",
|
||
"Loss on disposal",
|
||
AccountType::Expense,
|
||
"form_4797_gain_loss",
|
||
);
|
||
let usd = |s: &str| Money::new(dec(s), Currency::USD);
|
||
for (dr, cr, amt) in [
|
||
(cash, sales, "1000.00"),
|
||
(cash, gain, "150.00"),
|
||
(loss, cash, "40.00"),
|
||
] {
|
||
let e = l.create_entry(d(4, 1), "x");
|
||
l.add_line(e, dr, Side::Debit, usd(amt)).unwrap();
|
||
l.add_line(e, cr, Side::Credit, usd(amt)).unwrap();
|
||
l.post_entry(e).unwrap();
|
||
}
|
||
for form in [None].into_iter().chain(TaxForm::ALL.into_iter().map(Some)) {
|
||
let ts = tax_summary(&l, d(1, 1), d(12, 31), form).unwrap();
|
||
let keys = |ls: &[ledger_core::TaxSummaryLine]| -> Vec<String> {
|
||
ls.iter().map(|x| x.category.clone()).collect()
|
||
};
|
||
assert_eq!(keys(&ts.income), ["gross_receipts"], "{form:?}");
|
||
assert!(ts.deductions.is_empty(), "{form:?}");
|
||
assert!(ts.separately_stated.is_empty(), "{form:?}");
|
||
assert_eq!(
|
||
ts.form_4797,
|
||
[ledger_core::BookOnlyLine {
|
||
category: "form_4797_gain_loss".into(),
|
||
label: "Gain or loss on business property (Form 4797)".into(),
|
||
accounts: vec![
|
||
"4700 Gain on disposal".into(),
|
||
"6700 Loss on disposal".into()
|
||
],
|
||
book: dec("110.00"),
|
||
}],
|
||
"{form:?}"
|
||
);
|
||
assert_eq!(ts.book_net(), dec("1000.00"), "{form:?}");
|
||
assert_eq!(ts.tax_net(), dec("1000.00"), "{form:?}");
|
||
}
|
||
}
|