austax: Basic CGT asset register

austax/__init__.py

@@ -16,14 +16,17 @@
 
 from flask import render_template
 
-from drcr.models import AccountConfiguration, Posting, Transaction, TrialBalancer
+from drcr.models import AccountConfiguration, Amount, Posting, Transaction, TrialBalancer
 from drcr.database import db
 import drcr.plugins
+from drcr.plugins import render_plugin_template
 from drcr.webapp import app
 
+from .models import CGTAsset
 from .reports import eofy_date, tax_summary_report
 
 def plugin_init():
+	drcr.plugins.advanced_reports.append(('/tax/cgt-assets', 'CGT assets'))
 	drcr.plugins.advanced_reports.append(('/tax/summary', 'Tax summary'))
 	
 	drcr.plugins.account_kinds.append(('austax.income1', 'Salary or wages (1)'))
@@ -32,9 +35,54 @@ def plugin_init():
 	drcr.plugins.account_kinds.append(('austax.d4', 'Work-related self-education expenses (D4)'))
 	drcr.plugins.account_kinds.append(('austax.d5', 'Other work-related expenses (D5)'))
 	drcr.plugins.account_kinds.append(('austax.paygw', 'PAYG withheld amounts'))
+	drcr.plugins.account_kinds.append(('austax.cgtasset', 'CGT asset'))
 	
 	drcr.plugins.transaction_providers.append(make_tax_transactions)
 
+@app.route('/tax/cgt-assets')
+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:
+		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')
+			
+			asset.disposal_date = posting.transaction.dt
+			
+			# Calculate disposal value by searching for matching asset postings
+			asset.disposal_value = Amount(0, '$')
+			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
+	
+	return render_plugin_template('austax', 'cgt_assets.html', assets=assets)
+
 @app.route('/tax/summary')
 def tax_summary():
 	report = tax_summary_report()

austax/models.py

@@ -0,0 +1,33 @@
+#   DrCr: Web-based double-entry bookkeeping framework
+#   Copyright (C) 2022–2023  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.models import Amount
+
+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
+	
+	def __repr__(self):
+		return '<{}: {} [{:%Y-%m-%d}]>'.format(self.__class__.__name__, self.format(True), self.acquisition_date)
+	
+	def commodity_name(self):
+		return self.commodity[:self.commodity.index('{')].strip()

austax/templates/cgt_assets.html

@@ -0,0 +1,60 @@
+{#  DrCr: Web-based double-entry bookkeeping framework
+    Copyright (C) 2022–2023  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/>.
+#}
+
+{% extends 'base.html' %}
+{% block title %}CGT assets{% endblock %}
+
+{% block content %}
+	<h1 class="h2 mt-4">CGT assets</h1>
+	
+	<table class="table">
+		<thead>
+			<tr>
+				<th style="border-bottom-width:0"></th>
+				<th style="border-bottom-width:0"></th>
+				<th style="border-bottom-width:0"></th>
+				<th style="border-left-width:1px" colspan="2">Acquisition</th>
+				<th style="border-left-width:1px" colspan="2">Disposal</th>
+				<th style="border-bottom-width:0;border-left-width:1px"></th>
+			</tr>
+			<tr>
+				<th>Account</th>
+				<th>Asset</th>
+				<th class="text-end">Units</th>
+				<th style="border-left-width:1px">Date</th>
+				<th class="text-end">Value</th>
+				<th style="border-left-width:1px">Date</th>
+				<th class="text-end">Value</th>
+				<th style="border-left-width:1px" class="text-end">Gain&nbsp;</th>
+			</tr>
+		</thead>
+		<tbody>
+			{% for asset in assets %}
+				<tr>
+					<td>{{ asset.account }}</td>
+					<td>{{ asset.commodity_name() }}</td>
+					<td class="text-end">{{ asset.format('hide') }}</td>
+					<td style="border-left-width:1px">{{ asset.acquisition_date.strftime('%Y-%m-%d') }}</td>
+					<td class="text-end">{{ asset.as_cost().format() }}</td>
+					<td style="border-left-width:1px">{{ asset.disposal_date.strftime('%Y-%m-%d') if asset.disposal_date else '' }}</td>
+					<td class="text-end">{{ asset.disposal_value.format() if asset.disposal_value else '' }}</td>
+					<td style="border-left-width:1px" class="text-end">{% if asset.disposal_date %}{{ (asset.disposal_value - asset.as_cost()).format_accounting() }}{% endif %}</td>
+				</tr>
+			{% endfor %}
+		</tbody>
+	</table>
+{% endblock %}

drcr/models.py

@@ -94,6 +94,9 @@ class Amount:
 		commodity = amount_str[amount_str.index(' ')+1:]
 		return Amount(quantity, commodity)
 	
+	def __repr__(self):
+		return '<{}: {}>'.format(self.__class__.__name__, self.format('force'))
+	
 	def __abs__(self):
 		return Amount(abs(self.quantity), self.commodity)
 	
@@ -108,8 +111,11 @@ class Amount:
 	def __sub__(self, other):
 		return self + (-other)
 	
-	def format(self, force_commodity=False):
+	def format(self, commodity='non_reporting'):
-		if self.commodity == '$' and not force_commodity:
+		if commodity not in ('non_reporting', 'force', 'hide'):
+			raise ValueError('Invalid commodity reporting option')
+		
+		if (self.commodity == '$' and commodity in ('non_reporting', 'force')) or commodity == 'hide':
 			return Markup('{:,.{dps}f}'.format(self.quantity / (10**AMOUNT_DPS), dps=AMOUNT_DPS).replace(',', '&#x202F;'))
 		elif len(self.commodity) == 1:
 			return Markup('{0}{1:,.{dps}f}'.format(self.commodity, self.quantity / (10**AMOUNT_DPS), dps=AMOUNT_DPS).replace(',', '&#x202F;'))

drcr/plugins.py

@@ -14,6 +14,9 @@
 #   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 flask import render_template
+from jinja2 import PackageLoader
+
 from .webapp import app
 
 import importlib
@@ -33,3 +36,6 @@ def init_plugins():
 	for plugin in app.config['PLUGINS']:
 		module = importlib.import_module(plugin)
 		module.plugin_init()
+
+def render_plugin_template(plugin_name, template_path, **kwargs):
+	return render_template(PackageLoader(plugin_name).load(app.jinja_env, template_path, app.jinja_env.globals), **kwargs)

drcr/templates/general_ledger.html

@@ -1,5 +1,5 @@
 {#  DrCr: Web-based double-entry bookkeeping framework
-    Copyright (C) 2022  Lee Yingtong Li (RunasSudo)
+    Copyright (C) 2022–2023  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
@@ -53,8 +53,8 @@
 						<td class="text-end"><i>{{ 'Dr' if posting.quantity >= 0 else 'Cr' }}</i></td>
 						<td>{{ posting.account }}</td>
 						{% if commodity_detail %}
-							<td class="text-end">{{ posting.amount().format(True) if posting.quantity >= 0 else '' }}</td>
+							<td class="text-end">{{ posting.amount().format('force') if posting.quantity >= 0 else '' }}</td>
-							<td class="text-end">{{ (posting.amount()|abs).format(True) if posting.quantity < 0 else '' }}</td>
+							<td class="text-end">{{ (posting.amount()|abs).format('force') if posting.quantity < 0 else '' }}</td>
 						{% else %}
 							<td class="text-end">{{ posting.amount().as_cost().format() if posting.quantity >= 0 else '' }}</td>
 							<td class="text-end">{{ (posting.amount()|abs).as_cost().format() if posting.quantity < 0 else '' }}</td>

drcr/templates/journal/journal.html

@@ -54,8 +54,8 @@
 						<td class="text-end"><i>{{ 'Dr' if posting.quantity >= 0 else 'Cr' }}</i></td>
 						<td>{{ posting.account }}</td>
 						{% if commodity_detail %}
-							<td class="text-end">{{ posting.amount().format(True) if posting.quantity >= 0 else '' }}</td>
+							<td class="text-end">{{ posting.amount().format('force') if posting.quantity >= 0 else '' }}</td>
-							<td class="text-end">{{ (posting.amount()|abs).format(True) if posting.quantity < 0 else '' }}</td>
+							<td class="text-end">{{ (posting.amount()|abs).format('force') if posting.quantity < 0 else '' }}</td>
 						{% else %}
 							<td class="text-end">{{ posting.amount().as_cost().format() if posting.quantity >= 0 else '' }}</td>
 							<td class="text-end">{{ (posting.amount()|abs).as_cost().format() if posting.quantity < 0 else '' }}</td>

drcr/templates/transactions_commodity_detail.html

@@ -1,5 +1,5 @@
 {#  DrCr: Web-based double-entry bookkeeping framework
-    Copyright (C) 2022  Lee Yingtong Li (RunasSudo)
+    Copyright (C) 2022–2023  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
@@ -59,8 +59,8 @@
 							<td></td>
 							<td></td>
 							<td>{{ 'Dr' if posting.quantity >= 0 else 'Cr' }}</td>
-							<td class="text-end">{{ (posting.amount()|abs).format(True) }}</td>
+							<td class="text-end">{{ (posting.amount()|abs).format('force') }}</td>
-							<td class="text-end">{{ (amount|abs).format(True) }}</td>
+							<td class="text-end">{{ (amount|abs).format('force') }}</td>
 							<td>{{ 'Dr' if amount.quantity >= 0 else 'Cr' }}</td>
 						</tr>
 					{% else %}
@@ -69,7 +69,7 @@
 							<td></td>
 							<td></td>
 							<td></td>
-							<td class="text-end">{{ (amount|abs).format(True) }}</td>
+							<td class="text-end">{{ (amount|abs).format('force') }}</td>
 							<td>{{ 'Dr' if amount.quantity >= 0 else 'Cr' }}</td>
 						</tr>
 					{% endfor %}