DrCr/austax/views.py

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# DrCr: Web-based double-entry bookkeeping framework
# Copyright (C) 2022–2024 Lee Yingtong Li (RunasSudo)
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#
# This program is free software: you can redistribute it and/or modify
# it under the terms of the GNU Affero General Public License as published by
# the Free Software Foundation, either version 3 of the License, or
# (at your option) any later version.
#
# This program is distributed in the hope that it will be useful,
# but WITHOUT ANY WARRANTY; without even the implied warranty of
# MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE. See the
# GNU Affero General Public License for more details.
#
# You should have received a copy of the GNU Affero General Public License
# along with this program. If not, see <https://www.gnu.org/licenses/>.
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from flask import redirect, render_template, request, url_for
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from drcr.models import AccountConfiguration, Amount, Posting, Transaction, reporting_commodity
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from drcr.database import db
from drcr.plugins import render_plugin_template
from drcr.webapp import all_accounts, app, eofy_date
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from .models import CGTAsset, CGTCostAdjustment
from .reports import tax_summary_report
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from .util import assert_aud
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from datetime import datetime
from math import copysign
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@app.route('/tax/cgt-adjustments')
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@assert_aud
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def cgt_adjustments():
adjustments = db.select(CGTCostAdjustment).order_by(CGTCostAdjustment.dt.desc(), CGTCostAdjustment.account, CGTCostAdjustment.id.desc())
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if 'account' in request.args:
adjustments = adjustments.where(CGTCostAdjustment.account == request.args['account'])
if 'quantity' in request.args:
adjustments = adjustments.where(CGTCostAdjustment.quantity == request.args['quantity'])
if 'commodity' in request.args:
adjustments = adjustments.where(CGTCostAdjustment.commodity == request.args['commodity'])
if 'acquisition_date' in request.args:
adjustments = adjustments.where(CGTCostAdjustment.acquisition_date == datetime.strptime(request.args['acquisition_date'], '%Y-%m-%d'))
adjustments = db.session.scalars(adjustments).all()
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return render_plugin_template('austax', 'cgt_adjustments.html', cgt_adjustments=adjustments)
@app.route('/tax/cgt-adjustments/new', methods=['GET', 'POST'])
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@assert_aud
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def cgt_adjustment_new():
if request.method == 'GET':
return render_plugin_template('austax', 'cgt_adjustments_edit.html', adjustment=None, all_accounts=all_accounts())
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asset = Amount.parse(request.form['asset'])
adjustment = CGTCostAdjustment(
quantity=asset.quantity,
commodity=asset.commodity,
account=request.form['account'],
acquisition_date=datetime.strptime(request.form['acquisition_date'], '%Y-%m-%d'),
dt=datetime.strptime(request.form['dt'], '%Y-%m-%d'),
description=request.form['description'],
cost_adjustment=Amount.parse(request.form['cost_adjustment']).quantity
)
db.session.add(adjustment)
db.session.commit()
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return redirect(url_for('cgt_adjustments'))
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@app.route('/tax/cgt-adjustments/edit', methods=['GET', 'POST'])
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@assert_aud
def cgt_adjustment_edit():
if request.method == 'GET':
return render_plugin_template('austax', 'cgt_adjustments_edit.html', adjustment=db.session.get(CGTCostAdjustment, request.args['id']), all_accounts=all_accounts())
asset = Amount.parse(request.form['asset'])
adjustment = db.session.get(CGTCostAdjustment, request.args['id'])
adjustment.quantity = asset.quantity
adjustment.commodity = asset.commodity
adjustment.account = request.form['account']
adjustment.acquisition_date = datetime.strptime(request.form['acquisition_date'], '%Y-%m-%d')
adjustment.dt = datetime.strptime(request.form['dt'], '%Y-%m-%d')
adjustment.description = request.form['description']
adjustment.cost_adjustment = Amount.parse(request.form['cost_adjustment']).quantity
db.session.add(adjustment)
db.session.commit()
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return redirect(url_for('cgt_adjustments'))
@app.route('/tax/cgt-adjustments/multi-new', methods=['GET', 'POST'])
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@assert_aud
def cgt_adjustment_multinew():
if request.method == 'GET':
return render_plugin_template(
'austax', 'cgt_adjustments_multinew.html',
account=None,
commodity=None,
dt=None,
description=None,
cost_adjustment=None,
all_accounts=all_accounts()
)
# TODO: Preview mode?
total_adjustment = Amount.parse(request.form['cost_adjustment']).quantity
# Get all postings to the CGT asset account
cgt_postings = db.session.scalars(
db.select(Posting)
.where(Posting.account == request.form['account'])
.join(Posting.transaction)
.order_by(Transaction.dt)
).all()
# Process postings to determine final balances
assets = []
for posting in cgt_postings:
if '{' not in posting.commodity and posting.commodity != request.form['commodity']:
continue
if '{' in posting.commodity and posting.commodity[:posting.commodity.index('{')].strip() != request.form['commodity']:
continue
if posting.quantity >= 0:
assets.append(CGTAsset(posting.quantity, posting.commodity, posting.account, posting.transaction.dt))
elif posting.quantity < 0:
asset = next((a for a in assets if a.commodity == posting.commodity and a.account == posting.account), None)
if asset is None:
raise Exception('Attempted credit {} without preceding debit balance'.quantity(posting.amount()))
if asset.quantity + posting.quantity < 0:
raise Exception('Attempted credit {} with insufficient debit balance {}'.quantity(posting.amount(), asset.amount()))
if asset.quantity + posting.quantity != 0:
raise NotImplementedError('Partial disposal of CGT asset not implemented')
assets.remove(asset)
# Distribute total adjustment across matching assets
total_quantity = sum(a.quantity for a in assets)
cgt_adjustments = {}
for asset in assets:
cgt_adjustments[asset] = total_adjustment * asset.quantity / total_quantity
# Round up as many as required to equal the total adjustment
rounding_shortfall = abs(total_adjustment) - sum(int(abs(v)) for v in cgt_adjustments.values())
largest_remainders = [(k, abs(v) - int(abs(v))) for k, v in cgt_adjustments.items()]
largest_remainders.sort(key=lambda x: x[1], reverse=True)
for asset, _ in largest_remainders[:rounding_shortfall]:
adjustment = cgt_adjustments[asset]
adjustment = copysign(int(abs(adjustment)) + 1, adjustment)
cgt_adjustments[asset] = adjustment
# Round others down
for asset, adjustment in cgt_adjustments.items():
cgt_adjustments[asset] = copysign(int(abs(adjustment)), adjustment)
# Sanity check
assert sum(v for v in cgt_adjustments.values()) == total_adjustment
# Add adjustments
for asset, adjustment in cgt_adjustments.items():
adjustment = CGTCostAdjustment(
quantity=asset.quantity,
commodity=asset.commodity,
account=asset.account,
acquisition_date=asset.acquisition_date,
dt=datetime.strptime(request.form['dt'], '%Y-%m-%d'),
description=request.form['description'],
cost_adjustment=adjustment
)
db.session.add(adjustment)
db.session.commit()
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return redirect(url_for('cgt_adjustments'))
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@app.route('/tax/cgt-assets')
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@assert_aud
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def cgt_assets():
# Find all CGT asset accounts
cgt_accounts = []
account_configurations = AccountConfiguration.get_all_kinds()
for account_name, kinds in account_configurations.items():
if 'austax.cgtasset' in kinds:
cgt_accounts.append(account_name)
# Get all postings to CGT asset accounts
cgt_postings = db.session.scalars(
db.select(Posting)
.where(Posting.account.in_(cgt_accounts))
.join(Posting.transaction)
.order_by(Transaction.dt)
).all()
# Process postings to determine final balances
assets = []
for posting in cgt_postings:
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if posting.commodity == reporting_commodity():
# FIXME: Detect this better
continue
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if posting.quantity >= 0:
assets.append(CGTAsset(posting.quantity, posting.commodity, posting.account, posting.transaction.dt))
elif posting.quantity < 0:
asset = next((a for a in assets if a.commodity == posting.commodity and a.account == posting.account), None)
if asset is None:
raise Exception('Attempted credit {} without preceding debit balance'.format(posting.amount()))
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if asset.quantity + posting.quantity < 0:
raise Exception('Attempted credit {} with insufficient debit balance {}'.format(posting.amount(), asset.amount()))
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if asset.quantity + posting.quantity != 0:
raise NotImplementedError('Partial disposal of CGT asset not implemented')
asset.disposal_date = posting.transaction.dt
# Calculate disposal value by searching for matching asset postings
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asset.disposal_value = Amount(0, reporting_commodity())
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for other_posting in posting.transaction.postings:
if posting != other_posting and 'drcr.asset' in account_configurations.get(other_posting.account, []):
asset.disposal_value.quantity += other_posting.amount().as_cost().quantity
# Process CGT adjustments
for cost_adjustment in db.session.scalars(db.select(CGTCostAdjustment)).all():
asset = next((a for a in assets if a.quantity == cost_adjustment.quantity and a.commodity == cost_adjustment.commodity and a.account == cost_adjustment.account and a.acquisition_date == cost_adjustment.acquisition_date), None)
if asset is None:
raise Exception('No matching CGT asset for {}'.format(repr(cost_adjustment.asset())))
asset.cost_adjustments.append(cost_adjustment)
return render_plugin_template('austax', 'cgt_assets.html', assets=assets, eofy_date=eofy_date())
@app.route('/tax/summary')
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@assert_aud
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def tax_summary():
report = tax_summary_report()
return render_template('report.html', report=report)