DrCr/austax/models.py

#   DrCr: Web-based double-entry bookkeeping framework
#   Copyright (C) 2022–2024  Lee Yingtong Li (RunasSudo)
#
#   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/>.

from drcr.database import db
from drcr.models import Amount
from drcr.webapp import eofy_date

class CGTAsset(Amount):
	def __init__(self, quantity, commodity, account, acquisition_date):
		super().__init__(quantity, commodity)
		
		self.account = account
		self.acquisition_date = acquisition_date
		
		self.disposal_date = None
		self.disposal_value = None
		
		self.cost_adjustments = []
	
	def __repr__(self):
		return '<{}: {} [{:%Y-%m-%d}]>'.format(self.__class__.__name__, self.format('force'), self.acquisition_date)
	
	def commodity_name(self):
		return self.commodity[:self.commodity.index('{')].strip()
	
	def cost_adjustment(self):
		return Amount(sum(a.cost_adjustment for a in self.cost_adjustments), reporting_commodity())
	
	def cost_adjustment_brought_forward(self):
		date1 = eofy_date()
		date1 = date1.replace(year=date1.year - 1)
		
		return Amount(sum(a.cost_adjustment for a in self.cost_adjustments if a.dt <= date1), reporting_commodity())
	
	def cost_adjustment_current_period(self):
		date1 = eofy_date()
		date1 = date1.replace(year=date1.year - 1)
		date2 = eofy_date()
		
		return Amount(sum(a.cost_adjustment for a in self.cost_adjustments if a.dt > date1 and a.dt <= date2), reporting_commodity())
	
	def gain(self):
		return self.disposal_value - (self.as_cost() + self.cost_adjustment())

class CGTCostAdjustment(db.Model):
	__tablename__ = 'austax_cgt_cost_adjustments'
	
	id = db.Column(db.Integer, primary_key=True)
	
	quantity = db.Column(db.Integer)
	commodity = db.Column(db.String)
	account = db.Column(db.String)
	acquisition_date = db.Column(db.DateTime)
	
	dt = db.Column(db.DateTime)
	description = db.Column(db.String)
	cost_adjustment = db.Column(db.Integer)
	
	def asset(self):
		return CGTAsset(self.quantity, self.commodity, self.account, self.acquisition_date)
	
	def cost_adjustment_amount(self):
		return Amount(self.cost_adjustment, reporting_commodity())