austax: Record CGT cost adjustments
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@ -16,16 +16,15 @@
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from flask import render_template
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from drcr.models import AccountConfiguration, Amount, Posting, Transaction, TrialBalancer
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from drcr.models import AccountConfiguration, Posting, Transaction, TrialBalancer
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from drcr.database import db
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import drcr.plugins
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from drcr.plugins import render_plugin_template
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from drcr.webapp import app
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from .models import CGTAsset
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from .reports import eofy_date, tax_summary_report
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from . import views
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def plugin_init():
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drcr.plugins.data_sources.append(('/tax/cgt-adjustments', 'CGT adjustments'))
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drcr.plugins.advanced_reports.append(('/tax/cgt-assets', 'CGT assets'))
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drcr.plugins.advanced_reports.append(('/tax/summary', 'Tax summary'))
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@ -39,55 +38,6 @@ def plugin_init():
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drcr.plugins.transaction_providers.append(make_tax_transactions)
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@app.route('/tax/cgt-assets')
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def cgt_assets():
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# Find all CGT asset accounts
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cgt_accounts = []
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account_configurations = AccountConfiguration.get_all_kinds()
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for account_name, kinds in account_configurations.items():
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if 'austax.cgtasset' in kinds:
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cgt_accounts.append(account_name)
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# Get all postings to CGT asset accounts
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cgt_postings = db.session.scalars(
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db.select(Posting)
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.where(Posting.account.in_(cgt_accounts))
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.join(Posting.transaction)
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.order_by(Transaction.dt)
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).all()
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# Process postings to determine final balances
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assets = []
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for posting in cgt_postings:
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if posting.quantity >= 0:
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assets.append(CGTAsset(posting.quantity, posting.commodity, posting.account, posting.transaction.dt))
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elif posting.quantity < 0:
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asset = next((a for a in assets if a.commodity == posting.commodity and a.account == posting.account), None)
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if asset is None:
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raise Exception('Attempted credit {} without preceding debit balance'.quantity(posting.amount()))
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if asset.quantity + posting.quantity < 0:
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raise Exception('Attempted credit {} with insufficient debit balance {}'.quantity(posting.amount(), asset.amount()))
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if asset.quantity + posting.quantity != 0:
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raise NotImplementedError('Partial disposal of CGT asset not implemented')
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asset.disposal_date = posting.transaction.dt
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# Calculate disposal value by searching for matching asset postings
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asset.disposal_value = Amount(0, '$')
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for other_posting in posting.transaction.postings:
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if posting != other_posting and 'drcr.asset' in account_configurations.get(other_posting.account, []):
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asset.disposal_value.quantity += other_posting.amount().as_cost().quantity
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return render_plugin_template('austax', 'cgt_assets.html', assets=assets)
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@app.route('/tax/summary')
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def tax_summary():
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report = tax_summary_report()
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return render_template('report.html', report=report)
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def make_tax_transactions():
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report = tax_summary_report()
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tax_amount = report.by_id('total_tax').amount
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@ -14,6 +14,7 @@
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# You should have received a copy of the GNU Affero General Public License
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# along with this program. If not, see <https://www.gnu.org/licenses/>.
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from drcr.database import db
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from drcr.models import Amount
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class CGTAsset(Amount):
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@ -26,8 +27,37 @@ class CGTAsset(Amount):
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self.disposal_date = None
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self.disposal_value = None
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self.cost_adjustments = []
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def __repr__(self):
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return '<{}: {} [{:%Y-%m-%d}]>'.format(self.__class__.__name__, self.format(True), self.acquisition_date)
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def commodity_name(self):
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return self.commodity[:self.commodity.index('{')].strip()
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def cost_adjustment(self):
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# TODO: brought forward vs current period
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return Amount(sum(a.cost_adjustment for a in self.cost_adjustments), '$')
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def gain(self):
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return self.disposal_value - (self.as_cost() + self.cost_adjustment())
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class CGTCostAdjustment(db.Model):
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__tablename__ = 'austax_cgt_cost_adjustments'
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id = db.Column(db.Integer, primary_key=True)
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quantity = db.Column(db.Integer)
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commodity = db.Column(db.String)
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account = db.Column(db.String)
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acquisition_date = db.Column(db.DateTime)
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dt = db.Column(db.DateTime)
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description = db.Column(db.String)
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cost_adjustment = db.Column(db.Integer)
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def asset(self):
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return CGTAsset(self.quantity, self.commodity, self.account, self.acquisition_date)
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def cost_adjustment_amount(self):
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return Amount(self.cost_adjustment, '$')
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56
austax/templates/cgt_adjustments.html
Normal file
56
austax/templates/cgt_adjustments.html
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@ -0,0 +1,56 @@
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{# DrCr: Web-based double-entry bookkeeping framework
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Copyright (C) 2022–2023 Lee Yingtong Li (RunasSudo)
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This program is free software: you can redistribute it and/or modify
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it under the terms of the GNU Affero General Public License as published by
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the Free Software Foundation, either version 3 of the License, or
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(at your option) any later version.
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This program is distributed in the hope that it will be useful,
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but WITHOUT ANY WARRANTY; without even the implied warranty of
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MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE. See the
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GNU Affero General Public License for more details.
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You should have received a copy of the GNU Affero General Public License
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along with this program. If not, see <https://www.gnu.org/licenses/>.
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#}
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{% extends 'base.html' %}
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{% block title %}CGT adjustments{% endblock %}
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{% block content %}
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<h1 class="h2 my-4">CGT adjustments</h1>
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<div class="mb-2">
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<a href="/tax/cgt-adjustments/new" class="btn btn-primary"><i class="bi bi-plus-lg"></i> New CGT adjustment</a>
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</div>
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<table class="table">
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<thead>
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<tr>
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<th>Account</th>
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<th>Asset</th>
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<th class="text-end">Units</th>
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<th>Acquisition date</th>
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<th class="text-end">Acquisition value</th>
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<th>Adjustment date</th>
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<th>Description</th>
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<th class="text-end">Cost adjustment </th>
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</tr>
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</thead>
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<tbody>
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{% for cgt_adjustment in cgt_adjustments %}
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<tr>
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<td>{{ cgt_adjustment.account }}</td>
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<td>{{ cgt_adjustment.asset().commodity_name() }}</td>
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<td class="text-end">{{ cgt_adjustment.asset().format('hide') }}</td>
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<td>{{ cgt_adjustment.acquisition_date.strftime('%Y-%m-%d') }}</td>
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<td class="text-end">{{ cgt_adjustment.asset().as_cost().format() }}</td>
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<td>{{ cgt_adjustment.dt.strftime('%Y-%m-%d') }}</td>
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<td>{{ cgt_adjustment.description }}</td>
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<td class="text-end">{{ cgt_adjustment.cost_adjustment_amount().format_accounting() }}</td>
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</tr>
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{% endfor %}
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</tbody>
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</table>
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{% endblock %}
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71
austax/templates/cgt_adjustments_edit.html
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71
austax/templates/cgt_adjustments_edit.html
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@ -0,0 +1,71 @@
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{# DrCr: Web-based double-entry bookkeeping framework
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Copyright (C) 2022–2023 Lee Yingtong Li (RunasSudo)
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This program is free software: you can redistribute it and/or modify
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it under the terms of the GNU Affero General Public License as published by
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the Free Software Foundation, either version 3 of the License, or
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(at your option) any later version.
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This program is distributed in the hope that it will be useful,
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but WITHOUT ANY WARRANTY; without even the implied warranty of
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MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE. See the
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GNU Affero General Public License for more details.
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You should have received a copy of the GNU Affero General Public License
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along with this program. If not, see <https://www.gnu.org/licenses/>.
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#}
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{% extends 'base.html' %}
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{% block title %}{{ 'Edit' if adjustment else 'New' }} CGT adjustment{% endblock %}
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{% block content %}
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<h1 class="h2 my-4">{{ 'Edit' if adjustment else 'New' }} CGT adjustment</h1>
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<form method="POST">
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<h2 class="h3">CGT asset</h2>
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<div class="row mb-2">
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<label class="col-sm-2 col-form-label">Acquisition date</label>
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<div class="col-sm-10">
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<input type="date" class="form-control" name="acquisition_date" value="{{ adjustment.acquisition_date.strftime('%Y-%m-%d') if adjustment }}">
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</div>
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</div>
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<div class="row mb-2">
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<label class="col-sm-2 col-form-label">Account</label>
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<div class="col-sm-10">
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<input type="text" class="form-control" name="account" value="{{ adjustment.account if adjustment }}">
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</div>
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</div>
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<div class="row mb-2">
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<label class="col-sm-2 col-form-label">Asset</label>
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<div class="col-sm-10">
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<input type="text" class="form-control" name="asset" value="{{ adjustment.asset().quantity_string() if adjustment }}">
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</div>
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</div>
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<h2 class="h3 mt-4">CGT adjustment</h2>
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<div class="row mb-2">
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<label class="col-sm-2 col-form-label">Adjustment date</label>
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<div class="col-sm-10">
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<input type="date" class="form-control" name="dt" value="{{ adjustment.dt.strftime('%Y-%m-%d') if adjustment }}">
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</div>
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</div>
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<div class="row mb-2">
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<label class="col-sm-2 col-form-label">Description</label>
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<div class="col-sm-10">
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<input type="text" class="form-control" name="description" value="{{ adjustment.description if adjustment }}">
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</div>
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</div>
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<div class="row mb-4">
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<label class="col-sm-2 col-form-label">Cost adjustment</label>
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<div class="col-sm-10">
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<input type="number" class="form-control" name="cost_adjustment" step="0.01" value="{{ adjustment.cost_adjustment_amount().quantity_string() if adjustment }}">
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</div>
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</div>
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<div class="text-end">
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<button type="submit" class="btn btn-primary">Save</button>
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</div>
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</form>
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{% endblock %}
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@ -28,6 +28,7 @@
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<th style="border-bottom-width:0"></th>
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<th style="border-bottom-width:0"></th>
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<th style="border-left-width:1px" colspan="2">Acquisition</th>
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<th style="border-left-width:1px" colspan="2">Adjustment</th>
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<th style="border-left-width:1px" colspan="2">Disposal</th>
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<th style="border-bottom-width:0;border-left-width:1px"></th>
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</tr>
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@ -37,6 +38,8 @@
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<th class="text-end">Units</th>
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<th style="border-left-width:1px">Date</th>
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<th class="text-end">Value</th>
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<th style="border-left-width:1px" class="text-end">b/f </th>
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<th class="text-end">{{ eofy_date.year }}</th>
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<th style="border-left-width:1px">Date</th>
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<th class="text-end">Value</th>
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<th style="border-left-width:1px" class="text-end">Gain </th>
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@ -50,9 +53,11 @@
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<td class="text-end">{{ asset.format('hide') }}</td>
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<td style="border-left-width:1px">{{ asset.acquisition_date.strftime('%Y-%m-%d') }}</td>
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<td class="text-end">{{ asset.as_cost().format() }}</td>
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<td style="border-left-width:1px" class="text-end">{{ asset.cost_adjustment().format_accounting() if asset.cost_adjustments }}</td>
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<td></td>
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<td style="border-left-width:1px">{{ asset.disposal_date.strftime('%Y-%m-%d') if asset.disposal_date else '' }}</td>
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<td class="text-end">{{ asset.disposal_value.format() if asset.disposal_value else '' }}</td>
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<td style="border-left-width:1px" class="text-end">{% if asset.disposal_date %}{{ (asset.disposal_value - asset.as_cost()).format_accounting() }}{% endif %}</td>
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<td style="border-left-width:1px" class="text-end">{% if asset.disposal_date %}{{ asset.gain().format_accounting() }}{% endif %}</td>
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</tr>
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{% endfor %}
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</tbody>
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110
austax/views.py
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110
austax/views.py
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@ -0,0 +1,110 @@
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# DrCr: Web-based double-entry bookkeeping framework
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# Copyright (C) 2022–2023 Lee Yingtong Li (RunasSudo)
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#
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# This program is free software: you can redistribute it and/or modify
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# it under the terms of the GNU Affero General Public License as published by
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# the Free Software Foundation, either version 3 of the License, or
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# (at your option) any later version.
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#
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# This program is distributed in the hope that it will be useful,
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# but WITHOUT ANY WARRANTY; without even the implied warranty of
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# MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE. See the
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# GNU Affero General Public License for more details.
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#
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# You should have received a copy of the GNU Affero General Public License
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# along with this program. If not, see <https://www.gnu.org/licenses/>.
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from flask import redirect, render_template, request
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from drcr.models import AccountConfiguration, Amount, Posting, Transaction
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from drcr.database import db
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from drcr.plugins import render_plugin_template
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from drcr.webapp import app
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from .models import CGTAsset, CGTCostAdjustment
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from .reports import eofy_date, tax_summary_report
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from datetime import datetime
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@app.route('/tax/cgt-adjustments')
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def cgt_adjustments():
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adjustments = db.session.scalars(db.select(CGTCostAdjustment)).all()
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return render_plugin_template('austax', 'cgt_adjustments.html', cgt_adjustments=adjustments)
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@app.route('/tax/cgt-adjustments/new', methods=['GET', 'POST'])
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def cgt_adjustment_new():
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if request.method == 'GET':
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return render_plugin_template('austax', 'cgt_adjustments_edit.html', adjustment=None)
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asset = Amount.parse(request.form['asset'])
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adjustment = CGTCostAdjustment(
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quantity=asset.quantity,
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commodity=asset.commodity,
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account=request.form['account'],
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acquisition_date=datetime.strptime(request.form['acquisition_date'], '%Y-%m-%d'),
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dt=datetime.strptime(request.form['dt'], '%Y-%m-%d'),
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description=request.form['description'],
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cost_adjustment=Amount.parse(request.form['cost_adjustment']).quantity
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)
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db.session.add(adjustment)
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db.session.commit()
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return redirect('/tax/cgt-adjustments')
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@app.route('/tax/cgt-assets')
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def cgt_assets():
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# Find all CGT asset accounts
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cgt_accounts = []
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account_configurations = AccountConfiguration.get_all_kinds()
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for account_name, kinds in account_configurations.items():
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if 'austax.cgtasset' in kinds:
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cgt_accounts.append(account_name)
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# Get all postings to CGT asset accounts
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cgt_postings = db.session.scalars(
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db.select(Posting)
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.where(Posting.account.in_(cgt_accounts))
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.join(Posting.transaction)
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.order_by(Transaction.dt)
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).all()
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# Process postings to determine final balances
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assets = []
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for posting in cgt_postings:
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if posting.quantity >= 0:
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assets.append(CGTAsset(posting.quantity, posting.commodity, posting.account, posting.transaction.dt))
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elif posting.quantity < 0:
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asset = next((a for a in assets if a.commodity == posting.commodity and a.account == posting.account), None)
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if asset is None:
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raise Exception('Attempted credit {} without preceding debit balance'.quantity(posting.amount()))
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if asset.quantity + posting.quantity < 0:
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raise Exception('Attempted credit {} with insufficient debit balance {}'.quantity(posting.amount(), asset.amount()))
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if asset.quantity + posting.quantity != 0:
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raise NotImplementedError('Partial disposal of CGT asset not implemented')
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asset.disposal_date = posting.transaction.dt
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# Calculate disposal value by searching for matching asset postings
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asset.disposal_value = Amount(0, '$')
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for other_posting in posting.transaction.postings:
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if posting != other_posting and 'drcr.asset' in account_configurations.get(other_posting.account, []):
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asset.disposal_value.quantity += other_posting.amount().as_cost().quantity
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# Process CGT adjustments
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for cost_adjustment in db.session.scalars(db.select(CGTCostAdjustment)).all():
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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)
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if asset is None:
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raise Exception('No matching CGT asset for {}'.format(repr(cost_adjustment.asset())))
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asset.cost_adjustments.append(cost_adjustment)
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return render_plugin_template('austax', 'cgt_assets.html', assets=assets, eofy_date=eofy_date())
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@app.route('/tax/summary')
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def tax_summary():
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report = tax_summary_report()
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return render_template('report.html', report=report)
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@ -21,7 +21,9 @@ from .webapp import app
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import importlib
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data_sources = [] # list of tuplet (url, label)
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advanced_reports = [] # list of tuplet (url, label)
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account_kinds = [
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# list of tuplet (id, label)
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('drcr.asset', 'Asset'),
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@ -30,6 +32,7 @@ account_kinds = [
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('drcr.expense', 'Expense'),
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('drcr.equity', 'Equity')
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]
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||||
|
||||
transaction_providers = [] # list of callable
|
||||
|
||||
def init_plugins():
|
||||
|
||||
@ -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>
|
||||
|
||||
@ -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():
|
||||
|
||||
Loading…
Reference in New Issue
Block a user