check / check (push) Waiting to run
- core: TaxBasisRule (cost IRC 1012, carryover IRC 723, personal-use conversion Treas. Reg. 1.168(i)-4(b)), TaxBasis with the contributor's adjusted basis, Asset::tax_basis and ::built_in_gain (IRC 704(c)); the register gains tax rule, contributor basis, tax basis, built-in gain, total tax basis, missing count (rules.md B-25; sources vendored in docs/spec/sources/irs-partnership-basis.md) - store: asset.tax_basis_set journaled, replayed, projected (schema v10) - mcp: books.set_asset_tax_basis; register_asset takes tax_basis_rule and contributor_basis, checked before anything registers (found by the spec-blind suite); list_assets and the register export (json, csv) carry tax basis; instructions say to record it for every asset - import: the register's XLSX and PDF gain the federal tax basis table with citations - viewer: tax basis on the Assets page, the asset page (a Tax basis card), the report, the journal, and Needs attention for assets without one - just: check and the mutation recipes sweep this user's test book dirs older than an hour (killed runs had left 23 GB in RAM-backed /tmp) - docs: the parties, attachments, TIN vault, completeness engine, and updates designs (docs/parties-and-attachments.md) - tests: spec-blind tax basis suites in core, store, MCP; register PDF/XLSX and viewer tests Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com> Claude-Session: https://claude.ai/code/session_01GWVo7x3UHw5kwCUaWxiejX
353 lines
11 KiB
Rust
353 lines
11 KiB
Rust
//! Spec tests for the fixed asset register PDF
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//! (`ledger_import::asset_register`); the XLSX checks live in
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//! spec_import.rs beside its workbook reader. Each test names the module
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//! INVARIANT it checks.
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use chrono::NaiveDate;
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use ledger_core::{AssetRegister, AssetRegisterRow, TaxBasisRule};
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use ledger_import::asset_register::{
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layout, missing_line, notes, rule_cited, rule_label, typeset_asset_register,
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};
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use ledger_import::report::ReportMeta;
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use ledger_import::{PdfError, asset_register_pdf};
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use rust_decimal::Decimal;
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use typst::layout::{Frame, FrameItem};
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fn d(y: i32, m: u32, day: u32) -> NaiveDate {
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NaiveDate::from_ymd_opt(y, m, day).unwrap()
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}
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fn cents(c: i64) -> Decimal {
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Decimal::new(c, 2)
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}
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fn meta() -> ReportMeta {
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ReportMeta {
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company: "Wanderland Labs LLC".into(),
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basis: "Accrual".into(),
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prepared_on: d(2026, 10, 15),
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journal_seq: 314,
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}
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}
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fn row(id: u64, tag: &str, desc: &str, cost: i64, acc: i64) -> AssetRegisterRow {
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AssetRegisterRow {
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asset_id: id,
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tag: Some(tag.into()),
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description: desc.into(),
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serial: None,
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in_service: d(2026, 1, 15),
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cost: cents(cost),
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salvage: Decimal::ZERO,
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useful_life_months: 36,
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accumulated: cents(acc),
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book_value: cents(cost - acc),
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disposed: None,
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tax_rule: None,
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contributor_basis: None,
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tax_basis: None,
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built_in_gain: None,
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}
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}
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/// Bought: tax basis is cost.
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fn bought(mut r: AssetRegisterRow) -> AssetRegisterRow {
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r.tax_rule = Some(TaxBasisRule::Cost);
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r.tax_basis = Some(r.cost);
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r
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}
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/// Contributed under `rule` with the member's basis `basis` (cents); tax
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/// basis and built-in gain as ledger_core::Asset computes them.
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fn contributed(mut r: AssetRegisterRow, rule: TaxBasisRule, basis: i64) -> AssetRegisterRow {
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let b = cents(basis);
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r.tax_rule = Some(rule);
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r.contributor_basis = Some(b);
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r.tax_basis = Some(match rule {
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TaxBasisRule::PersonalUseConversion => b.min(r.cost),
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_ => b,
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});
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r.built_in_gain = Some(r.cost - b);
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r
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}
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fn register(rows: Vec<AssetRegisterRow>) -> AssetRegister {
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let held = || rows.iter().filter(|r| r.disposed.is_none());
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let total_cost = held().map(|r| r.cost).sum();
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let total_accumulated = held().map(|r| r.accumulated).sum();
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let total_tax_basis = held().filter_map(|r| r.tax_basis).sum();
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let missing_tax_basis = held().filter(|r| r.tax_basis.is_none()).count();
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AssetRegister {
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total_tax_basis,
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missing_tax_basis,
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as_of: d(2026, 10, 15),
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total_book_value: total_cost - total_accumulated,
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ledger_cost: total_cost,
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ledger_accumulated: total_accumulated - cents(1234),
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total_cost,
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total_accumulated,
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rows,
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}
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}
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fn sample() -> AssetRegister {
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let mut disposed = row(3, "WL-0003", "Old monitor", 40000, 0);
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disposed.book_value = Decimal::ZERO;
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disposed.disposed = Some((d(2026, 9, 30), cents(4500)));
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let mut laptop = row(
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1,
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"WL-0001",
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"Framework Laptop 13 (Ryzen 7 7840U, 64 GB, 4 TB)",
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250000,
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52778,
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);
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laptop.serial = Some("FRANBMCP0A1234".into());
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laptop.salvage = cents(10000);
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register(vec![
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bought(laptop),
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// A member's business laptop: carryover basis, built-in gain.
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contributed(
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row(2, "WL-0002", "MacBook Air", 129900, 32475),
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TaxBasisRule::Carryover,
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90000,
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),
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bought(disposed),
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// A member's personal camera: worth less than its basis, so tax
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// basis is the fair market value and there's a built-in loss.
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contributed(
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row(4, "WL-0004", "Sony A7 IV camera", 165000, 0),
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TaxBasisRule::PersonalUseConversion,
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191721,
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),
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// No tax basis recorded yet.
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row(5, "WL-0005", "Standing desk", 80000, 0),
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])
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}
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fn texts(frame: &Frame, out: &mut String) {
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for (_, item) in frame.items() {
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match item {
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FrameItem::Group(g) => texts(&g.frame, out),
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FrameItem::Text(t) => {
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out.push_str(&t.text);
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out.push(' ');
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}
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_ => {}
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}
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}
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}
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fn all_text(r: &AssetRegister, m: &ReportMeta) -> String {
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let doc = typeset_asset_register(r, m).expect("typesets");
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let mut out = String::new();
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for p in doc.pages() {
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texts(&p.frame, &mut out);
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}
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// Runs end at line breaks: collapse the seams to single spaces.
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out.split_whitespace().collect::<Vec<_>>().join(" ")
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}
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/// INVARIANT 6: the same register renders to the same bytes.
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#[test]
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fn pdf_is_deterministic() {
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let r = sample();
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let a = asset_register_pdf(&r, &meta()).unwrap();
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assert!(a.starts_with(b"%PDF"));
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assert_eq!(a, asset_register_pdf(&r, &meta()).unwrap());
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}
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/// INVARIANTS 1, 2, 3, 5: header, every asset, the status of each, the
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/// register's totals, and the reconciliation with both differences.
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#[test]
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fn pdf_shows_assets_totals_and_reconciliation() {
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let t = all_text(&sample(), &meta());
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for s in [
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"Wanderland Labs LLC",
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"Fixed Asset Register",
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"As of October 15, 2026",
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"WL-0001",
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"FRANBMCP0A1234",
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"MacBook Air",
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"Active",
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"Disposed 2026-09-30, proceeds 45.00",
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"Total, assets held",
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"6,249.00", // cost held: 2,500.00 + 1,299.00 + 1,650.00 + 800.00
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"852.53", // accumulated held
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"5,396.47", // book value held
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"Cost per register",
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"Cost per books",
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"Difference (unregistered cost)",
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"Accumulated depreciation per schedule",
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"Accumulated depreciation per books",
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"Difference (not yet posted)",
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"12.34",
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"Journal seq 314",
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] {
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assert!(t.contains(s), "{s:?} missing from {t:?}");
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}
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// The disposed asset's cost (400.00) is shown but in no total.
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assert!(t.contains("400.00"));
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let l = layout(&sample());
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assert_eq!(l.totals, [cents(624900), cents(85253), cents(539647)]);
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}
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/// INVARIANTS 7-9: the tax table shows each rule in short words, the
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/// contributor's basis, the tax basis, the built-in gain and loss, the
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/// register's tax basis total, the missing line, and the notes with
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/// their citations.
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#[test]
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fn pdf_shows_tax_basis() {
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let r = sample();
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let t = all_text(&r, &meta());
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for s in [
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"Federal tax basis",
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"TAX BASIS RULE",
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"CONTRIBUTOR'S BASIS",
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"BUILT-IN GAIN (LOSS)",
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"Carryover",
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"Personal-use conversion",
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"900.00", // MacBook: contributor's basis = tax basis
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"399.00", // its built-in gain
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"1,917.21", // camera: contributor's basis
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"1,650.00", // its tax basis: the fair market value
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"(267.21)", // its built-in loss
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"Not recorded",
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"Total tax basis, assets held",
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"5,050.00", // 2,500.00 + 900.00 + 1,650.00; the desk has none
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"Tax basis not recorded for 1 asset",
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"Notes",
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"Book value is the fair market value at contribution",
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"IRC §1012(a)",
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"IRC §723",
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"Treas. Reg. §1.168(i)-4(b)",
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"IRC §704(c)(1)(C)",
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] {
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assert!(t.contains(s), "{s:?} missing from {t:?}");
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}
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let l = layout(&r);
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assert_eq!(l.tax_total, r.total_tax_basis);
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assert_eq!(l.tax_total, cents(505000));
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assert_eq!(
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l.missing.as_deref(),
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Some("Tax basis not recorded for 1 asset")
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);
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assert_eq!(l.notes, notes());
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// Each line carries its row's tax fields unchanged.
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for (line, row) in l.lines.iter().zip(&r.rows) {
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assert_eq!(line.tax_rule, row.tax_rule);
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assert_eq!(line.contributor_basis, row.contributor_basis);
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assert_eq!(line.tax_basis, row.tax_basis);
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assert_eq!(line.built_in_gain, row.built_in_gain);
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}
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}
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/// INVARIANT 8: no missing line when every asset held has a tax basis
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/// (a disposed one without doesn't count), and the plural reads right.
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#[test]
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fn missing_line_only_when_missing() {
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let mut gone = row(1, "WL-0001", "Old monitor", 40000, 0);
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gone.book_value = Decimal::ZERO;
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gone.disposed = Some((d(2026, 9, 30), cents(4500)));
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let r = register(vec![bought(row(2, "WL-0002", "Desk", 50000, 0)), gone]);
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assert_eq!(r.missing_tax_basis, 0);
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assert_eq!(layout(&r).missing, None);
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assert!(!all_text(&r, &meta()).contains("Tax basis not recorded"));
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assert_eq!(missing_line(0), None);
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assert_eq!(
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missing_line(2).as_deref(),
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Some("Tax basis not recorded for 2 assets")
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);
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}
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/// INVARIANT 7: the rules in words, short and with their citations.
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#[test]
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fn rule_words() {
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use TaxBasisRule::*;
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assert_eq!(
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[Cost, Carryover, PersonalUseConversion].map(rule_label),
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["Cost", "Carryover", "Personal-use conversion"]
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);
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assert_eq!(
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[Cost, Carryover, PersonalUseConversion].map(rule_cited),
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[
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"Cost",
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"Carryover (IRC §723)",
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"Personal-use conversion (Treas. Reg. §1.168(i)-4(b))"
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]
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);
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}
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/// INVARIANT 4: an empty register renders a "No fixed assets" line, its
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/// totals, and the reconciliation.
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#[test]
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fn empty_register_renders() {
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let r = register(vec![]);
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let pdf = asset_register_pdf(&r, &meta()).expect("empty renders");
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assert!(pdf.starts_with(b"%PDF"));
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let t = all_text(&r, &meta());
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for s in [
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"No fixed assets",
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"Total, assets held",
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"Difference (not yet posted)",
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] {
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assert!(t.contains(s), "{s:?} missing from {t:?}");
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}
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}
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/// INVARIANT 6: markup in every text field prints literally and never runs.
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#[test]
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fn text_is_data() {
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let mut a = row(1, "#WL-*1*", "#panic() *bold* $x$ <l> @r [x] \\", 100, 0);
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a.serial = Some("_u_ // /*".into());
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let m = ReportMeta {
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company: "#co *Inc*".into(),
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..meta()
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};
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let t = all_text(®ister(vec![a]), &m);
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for s in [
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"#WL-*1*", "#panic()", "*bold*", "$x$", "<l>", "@r", "[x]", "_u_", "#co", "*Inc*",
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] {
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assert!(t.contains(s), "{s:?} not literal in {t:?}");
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}
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for s in [
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"#panic()", "*", "_", "$", "[", "]", "\\", "#", "<a>", "@a", "//", "/*", "\"", "`",
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] {
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let mut a = row(1, s, s, 100, 0);
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a.serial = Some(s.into());
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let m = ReportMeta {
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company: s.into(),
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..meta()
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};
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let r: Result<Vec<u8>, PdfError> = asset_register_pdf(®ister(vec![a]), &m);
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r.unwrap_or_else(|e| panic!("{s:?}: {e}"));
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}
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}
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/// A long register flows onto more landscape pages instead of being cut.
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#[test]
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fn long_register_paginates_landscape() {
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let rows = (1..=120)
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.map(|i| {
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row(
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i,
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&format!("WL-{i:04}"),
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&format!("Asset {i}"),
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100_000,
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1_000,
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)
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})
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.collect();
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let doc = typeset_asset_register(®ister(rows), &meta()).unwrap();
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assert!(doc.pages().len() > 1);
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let size = doc.pages()[0].frame.size();
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assert!(size.x > size.y, "landscape");
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}
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/// The sample register for eyeballing: writes `$REGISTER_SAMPLE` (a path).
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#[test]
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#[ignore = "writes a sample PDF for a human to look at"]
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fn write_sample() {
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let out = std::env::var("REGISTER_SAMPLE").expect("set REGISTER_SAMPLE to the output path");
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std::fs::write(out, asset_register_pdf(&sample(), &meta()).unwrap()).unwrap();
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}
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