austax: Record CGT cost adjustments

austax/__init__.py

@@ -16,16 +16,15 @@
 
 from flask import render_template
 
-from drcr.models import AccountConfiguration, Amount, Posting, Transaction, TrialBalancer
+from drcr.models import AccountConfiguration, 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
+from . import views
 
 def plugin_init():
+	drcr.plugins.data_sources.append(('/tax/cgt-adjustments', 'CGT adjustments'))
 	drcr.plugins.advanced_reports.append(('/tax/cgt-assets', 'CGT assets'))
 	drcr.plugins.advanced_reports.append(('/tax/summary', 'Tax summary'))
 	
@@ -39,55 +38,6 @@ def plugin_init():
 	
 	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()
-	return render_template('report.html', report=report)
-
 def make_tax_transactions():
 	report = tax_summary_report()
 	tax_amount = report.by_id('total_tax').amount

austax/models.py

@@ -14,6 +14,7 @@
 #   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
 
 class CGTAsset(Amount):
@@ -26,8 +27,37 @@ class CGTAsset(Amount):
 		self.disposal_date = None
 		self.disposal_value = None
 		
+		self.cost_adjustments = []
+	
 	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()
+	
+	def cost_adjustment(self):
+		# TODO: brought forward vs current period
+		return Amount(sum(a.cost_adjustment for a in self.cost_adjustments), '$')
+	
+	def gain(self):
+		return self.disposal_value - (self.as_cost() + self.cost_adjustment())
+
+class CGTCostAdjustment(db.Model):
+	__tablename__ = 'austax_cgt_cost_adjustments'
+	
+	id = db.Column(db.Integer, primary_key=True)
+	
+	quantity = db.Column(db.Integer)
+	commodity = db.Column(db.String)
+	account = db.Column(db.String)
+	acquisition_date = db.Column(db.DateTime)
+	
+	dt = db.Column(db.DateTime)
+	description = db.Column(db.String)
+	cost_adjustment = db.Column(db.Integer)
+	
+	def asset(self):
+		return CGTAsset(self.quantity, self.commodity, self.account, self.acquisition_date)
+	
+	def cost_adjustment_amount(self):
+		return Amount(self.cost_adjustment, '$')

austax/templates/cgt_adjustments.html

@@ -0,0 +1,56 @@
+{#  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 adjustments{% endblock %}
+
+{% block content %}
+	<h1 class="h2 my-4">CGT adjustments</h1>
+	
+	<div class="mb-2">
+		<a href="/tax/cgt-adjustments/new" class="btn btn-primary"><i class="bi bi-plus-lg"></i> New CGT adjustment</a>
+	</div>
+	
+	<table class="table">
+		<thead>
+			<tr>
+				<th>Account</th>
+				<th>Asset</th>
+				<th class="text-end">Units</th>
+				<th>Acquisition date</th>
+				<th class="text-end">Acquisition value</th>
+				<th>Adjustment date</th>
+				<th>Description</th>
+				<th class="text-end">Cost adjustment&nbsp;</th>
+			</tr>
+		</thead>
+		<tbody>
+			{% for cgt_adjustment in cgt_adjustments %}
+				<tr>
+					<td>{{ cgt_adjustment.account }}</td>
+					<td>{{ cgt_adjustment.asset().commodity_name() }}</td>
+					<td class="text-end">{{ cgt_adjustment.asset().format('hide') }}</td>
+					<td>{{ cgt_adjustment.acquisition_date.strftime('%Y-%m-%d') }}</td>
+					<td class="text-end">{{ cgt_adjustment.asset().as_cost().format() }}</td>
+					<td>{{ cgt_adjustment.dt.strftime('%Y-%m-%d') }}</td>
+					<td>{{ cgt_adjustment.description }}</td>
+					<td class="text-end">{{ cgt_adjustment.cost_adjustment_amount().format_accounting() }}</td>
+				</tr>
+			{% endfor %}
+		</tbody>
+	</table>
+{% endblock %}

austax/templates/cgt_adjustments_edit.html

@@ -0,0 +1,71 @@
+{#  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 %}{{ 'Edit' if adjustment else 'New' }} CGT adjustment{% endblock %}
+
+{% block content %}
+	<h1 class="h2 my-4">{{ 'Edit' if adjustment else 'New' }} CGT adjustment</h1>
+	
+	<form method="POST">
+		<h2 class="h3">CGT asset</h2>
+		
+		<div class="row mb-2">
+			<label class="col-sm-2 col-form-label">Acquisition date</label>
+			<div class="col-sm-10">
+				<input type="date" class="form-control" name="acquisition_date" value="{{ adjustment.acquisition_date.strftime('%Y-%m-%d') if adjustment }}">
+			</div>
+		</div>
+		<div class="row mb-2">
+			<label class="col-sm-2 col-form-label">Account</label>
+			<div class="col-sm-10">
+				<input type="text" class="form-control" name="account" value="{{ adjustment.account if adjustment }}">
+			</div>
+		</div>
+		<div class="row mb-2">
+			<label class="col-sm-2 col-form-label">Asset</label>
+			<div class="col-sm-10">
+				<input type="text" class="form-control" name="asset" value="{{ adjustment.asset().quantity_string() if adjustment }}">
+			</div>
+		</div>
+		
+		<h2 class="h3 mt-4">CGT adjustment</h2>
+		
+		<div class="row mb-2">
+			<label class="col-sm-2 col-form-label">Adjustment date</label>
+			<div class="col-sm-10">
+				<input type="date" class="form-control" name="dt" value="{{ adjustment.dt.strftime('%Y-%m-%d') if adjustment }}">
+			</div>
+		</div>
+		<div class="row mb-2">
+			<label class="col-sm-2 col-form-label">Description</label>
+			<div class="col-sm-10">
+				<input type="text" class="form-control" name="description" value="{{ adjustment.description if adjustment }}">
+			</div>
+		</div>
+		<div class="row mb-4">
+			<label class="col-sm-2 col-form-label">Cost adjustment</label>
+			<div class="col-sm-10">
+				<input type="number" class="form-control" name="cost_adjustment" step="0.01" value="{{ adjustment.cost_adjustment_amount().quantity_string() if adjustment }}">
+			</div>
+		</div>
+		
+		<div class="text-end">
+			<button type="submit" class="btn btn-primary">Save</button>
+		</div>
+	</form>
+{% endblock %}

austax/templates/cgt_assets.html

@@ -28,6 +28,7 @@
 				<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">Adjustment</th>
 				<th style="border-left-width:1px" colspan="2">Disposal</th>
 				<th style="border-bottom-width:0;border-left-width:1px"></th>
 			</tr>
@@ -37,6 +38,8 @@
 				<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" class="text-end">b/f&nbsp;</th>
+				<th class="text-end">{{ eofy_date.year }}</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>
@@ -50,9 +53,11 @@
 					<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" class="text-end">{{ asset.cost_adjustment().format_accounting() if asset.cost_adjustments }}</td>
+					<td></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>
+					<td style="border-left-width:1px" class="text-end">{% if asset.disposal_date %}{{ asset.gain().format_accounting() }}{% endif %}</td>
 				</tr>
 			{% endfor %}
 		</tbody>

austax/views.py

@@ -0,0 +1,110 @@
+#   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 flask import redirect, render_template, request
+
+from drcr.models import AccountConfiguration, Amount, Posting, Transaction
+from drcr.database import db
+from drcr.plugins import render_plugin_template
+from drcr.webapp import app
+
+from .models import CGTAsset, CGTCostAdjustment
+from .reports import eofy_date, tax_summary_report
+
+from datetime import datetime
+
+@app.route('/tax/cgt-adjustments')
+def cgt_adjustments():
+	adjustments = db.session.scalars(db.select(CGTCostAdjustment)).all()
+	return render_plugin_template('austax', 'cgt_adjustments.html', cgt_adjustments=adjustments)
+
+@app.route('/tax/cgt-adjustments/new', methods=['GET', 'POST'])
+def cgt_adjustment_new():
+	if request.method == 'GET':
+		return render_plugin_template('austax', 'cgt_adjustments_edit.html', adjustment=None)
+	
+	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()
+	
+	return redirect('/tax/cgt-adjustments')
+
+@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
+	
+	# 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')
+def tax_summary():
+	report = tax_summary_report()
+	return render_template('report.html', report=report)

drcr/plugins.py

@@ -21,7 +21,9 @@ from .webapp import app
 
 import importlib
 
+data_sources = []  # list of tuplet (url, label)
 advanced_reports = []  # list of tuplet (url, label)
+
 account_kinds = [
 	# list of tuplet (id, label)
 	('drcr.asset', 'Asset'),
@@ -30,6 +32,7 @@ account_kinds = [
 	('drcr.expense', 'Expense'),
 	('drcr.equity', 'Equity')
 ]
+
 transaction_providers = []  # list of callable
 
 def init_plugins():

drcr/templates/index.html

@@ -25,6 +25,9 @@
 		<li><a href="/statement-lines">Statement lines</a></li>
 		<li><a href="/balance-assertions">Balance assertions</a></li>
 		<li><a href="/chart-of-accounts">Chart of accounts</a></li>
+		{% for report in data_sources %}
+			<li><a href="{{ report[0] }}">{{ report[1] }}</a></li>
+		{% endfor %}
 	</ul>
 	
 	<h1 class="h2 my-4">General reports</h1>

drcr/views.py

@@ -18,7 +18,7 @@ from flask import redirect, render_template, request
 
 from .database import db
 from .models import AccountConfiguration, Amount, Balance, Posting, TrialBalancer
-from .plugins import account_kinds, advanced_reports
+from .plugins import account_kinds, advanced_reports, data_sources
 from .reports import balance_sheet_report, income_statement_report
 from .webapp import all_transactions, app
 
@@ -26,7 +26,7 @@ from itertools import groupby
 
 @app.route('/')
 def index():
-	return render_template('index.html', advanced_reports=advanced_reports)
+	return render_template('index.html', data_sources=data_sources, advanced_reports=advanced_reports)
 
 @app.route('/chart-of-accounts')
 def chart_of_accounts():