Reimplement tax module as plugin

austax/__init__.py

@@ -0,0 +1,58 @@
+#   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 render_template
+
+from drcr.models import Posting, Transaction
+import drcr.plugins
+from drcr.webapp import app
+
+from .reports import tax_summary_report
+
+from datetime import datetime
+
+def plugin_init():
+	drcr.plugins.advanced_reports.append(('/tax/summary', 'Tax summary'))
+	
+	drcr.plugins.account_kinds.append(('austax.income1', 'Salary or wages (1)'))
+	drcr.plugins.account_kinds.append(('austax.income5', 'Australian Government allowances and payments (5)'))
+	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.transaction_providers.append(make_tax_transactions)
+
+@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
+	
+	# Get EOFY date
+	dt = datetime.now().replace(month=6, day=30)
+	if dt < datetime.now():
+		dt = dt.replace(year=dt.year + 1)
+	
+	return [Transaction(
+		dt=dt,
+		description='Estimated tax payable',
+		postings=[
+			Posting(account='Income Tax', quantity=tax_amount.quantity, commodity='$'),
+			Posting(account='Income Tax Control', quantity=-tax_amount.quantity, commodity='$')
+		]
+	)]

austax/reports.py

@@ -0,0 +1,116 @@
+#   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.database import db
+from drcr.models import AccountConfiguration, Amount, Transaction, TrialBalancer
+from drcr.reports import Calculated, Report, Section, Spacer, Subtotal, entries_for_kind
+
+def base_income_tax(taxable_income):
+	income = taxable_income.quantity
+	
+	if income <= 1820000:
+		return Amount(0, '$')
+	if income <= 4500000:
+		return Amount(int((income - 1820000) * 0.19), '$')
+	if income <= 12000000:
+		return Amount(int(509200 + (income - 4500000) * 0.325), '$')
+	if income <= 18000000:
+		return Amount(int(2946700 + (income - 12000000) * 0.37), '$')
+	return Amount(int(5166700 + (income - 18000000) * 0.45), '$')
+
+def medicare_levy(taxable_income):
+	if taxable_income.quantity < 2920700:
+		raise NotImplementedError('Medicare levy reduction is not implemented')
+	
+	return Amount(int(taxable_income.quantity * 0.02), '$')
+
+def tax_summary_report():
+	# Get trial balance
+	balancer = TrialBalancer()
+	#balancer.apply_transactions(all_transactions())
+	balancer.apply_transactions(db.session.scalars(db.select(Transaction)).all())
+	
+	accounts = dict(sorted(balancer.accounts.items()))
+	
+	# Get account configurations
+	account_configurations = AccountConfiguration.get_all_kinds()
+	
+	report = Report(title='Tax summary')
+	report.entries = [
+		Section(
+			entries=[
+				Section(
+					title='Salary or wages (1)',
+					entries=entries_for_kind(account_configurations, accounts, 'austax.income1', neg=True, floor=100) + [Subtotal('Total item 1', id='income1')]
+				),
+				Spacer(),
+				Section(
+					title='Australian Government allowances and payments (5)',
+					entries=entries_for_kind(account_configurations, accounts, 'austax.income5', neg=True) + [Subtotal('Total item 5', id='income5', floor=100)]
+				),
+				Spacer(),
+				Calculated(
+					'Total assessable income',
+					lambda r: r.by_id('income1').amount + r.by_id('income5').amount,
+					id='assessable',
+					heading=True,
+					bordered=True
+				),
+				Spacer(),
+				Section(
+					title='Work-related self-education expenses (D4)',
+					entries=entries_for_kind(account_configurations, accounts, 'austax.d4') + [Subtotal('Total item D4', id='d4', floor=100)]
+				),
+				Spacer(),
+				Section(
+					title='Other work-related expenses (D5)',
+					entries=entries_for_kind(account_configurations, accounts, 'austax.d5') + [Subtotal('Total item D5', id='d5', floor=100)]
+				),
+				Spacer(),
+				Calculated(
+					'Total deductions',
+					lambda r: r.by_id('d4').amount + r.by_id('d5').amount,
+					id='deductions',
+					heading=True,
+					bordered=True
+				),
+				Spacer(),
+				Calculated(
+					'Taxable income',
+					lambda r: r.by_id('assessable').amount - r.by_id('deductions').amount,
+					id='taxable',
+					heading=True,
+					bordered=True
+				),
+				Section(
+					entries=[
+						Calculated(
+							'Income tax',
+							lambda _: base_income_tax(report.by_id('taxable').amount)
+						),
+						Calculated(
+							'Medicare levy',
+							lambda _: medicare_levy(report.by_id('taxable').amount)
+						),
+						Subtotal(id='total_tax', visible=False)
+					]
+				)
+			]
+		)
+	]
+	report.calculate()
+	
+	return report

drcr/config.py.example

@@ -1,6 +1 @@
-TAX_MAPPING = {
+PLUGINS = ['austax']
-	'Government allowances': [],
-	'Other work-related expenses': [],
-	'Salary and wages': [],
-	'Work-related self-education expenses': []
-}

drcr/reports.py

@@ -77,18 +77,21 @@ class Entry:
 		pass
 
 class Subtotal:
-	def __init__(self, text=None, *, id=None, bordered=False):
+	def __init__(self, text=None, *, id=None, visible=True, bordered=False, floor=0):
 		self.text = text
 		self.id = id
+		self.visible = visible
 		self.bordered = bordered
+		self.floor = floor
 		
 		self.amount = None
 	
 	def calculate(self, parent):
-		self.amount = Amount(
+		amount = sum(e.amount.quantity for e in parent.entries if isinstance(e, Entry))
-			sum(e.amount.quantity for e in parent.entries if isinstance(e, Entry)),
+		if self.floor:
-			'$'
+			amount = (amount // self.floor) * self.floor
-		)
+		
+		self.amount = Amount(amount, '$')
 
 class Calculated(Entry):
 	def __init__(self, text=None, calc=None, **kwargs):
@@ -112,12 +115,16 @@ def validate_accounts(accounts, account_configurations):
 		if n != 1:
 			raise Exception('Account "{}" mapped to {} account types (expected 1)'.format(account, n))
 
-def entries_for_kind(account_configurations, accounts, kind, neg=False):
+def entries_for_kind(account_configurations, accounts, kind, neg=False, floor=0):
-	return [
+	entries = []
-		Entry(text=account_name, amount=-amount if neg else amount, link='/account-transactions?account=' + account_name)
+	for account_name, amount in accounts.items():
-		for account_name, amount in accounts.items()
+		if kind in account_configurations.get(account_name, []) and amount.quantity != 0:
-		if kind in account_configurations.get(account_name, []) and amount.quantity != 0
+			if neg:
-	]
+				amount = -amount
+			if floor:
+				amount.quantity = (amount.quantity // floor) * floor
+			entries.append(Entry(text=account_name, amount=amount, link='/account-transactions?account=' + account_name))
+	return entries
 
 def balance_sheet_report():
 	# Get trial balance

drcr/tax/aus_tax.py

@@ -1,73 +0,0 @@
-#   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 ..config import TAX_MAPPING
-from ..models import Amount, Posting, Transaction, TrialBalancer
-
-from datetime import datetime
-
-def taxable_income():
-	balancer = TrialBalancer()
-	balancer.apply_transactions(Transaction.query.all())
-	
-	result = Amount(0, '$')
-	
-	for account in TAX_MAPPING['Salary and wages']:
-		result.quantity += int(balancer.accounts[account].quantity / 100) * 100
-	for account in TAX_MAPPING['Government allowances']:
-		result.quantity += int(balancer.accounts[account].quantity / 100) * 100
-	for account in TAX_MAPPING['Work-related self-education expenses']:
-		result.quantity += int(balancer.accounts[account].quantity / 100) * 100
-	for account in TAX_MAPPING['Other work-related expenses']:
-		result.quantity += int(balancer.accounts[account].quantity / 100) * 100
-	
-	return result
-
-def base_income_tax(taxable_income):
-	income = -taxable_income.as_cost().quantity
-	
-	if income <= 1820000:
-		return Amount(0, '$')
-	if income <= 4500000:
-		return Amount(int((income - 1820000) * 0.19), '$')
-	if income <= 12000000:
-		return Amount(int(509200 + (income - 4500000) * 0.325), '$')
-	if income <= 18000000:
-		return Amount(int(2946700 + (income - 12000000) * 0.37), '$')
-	return Amount(int(5166700 + (income - 18000000) * 0.45), '$')
-
-def calculate_tax(taxable_income):
-	income = -taxable_income.as_cost().quantity
-	medicare_levy = int(income * 0.02)
-	
-	return Amount(base_income_tax(taxable_income).quantity + medicare_levy, '$')
-
-def tax_transaction(taxable_income):
-	tax = calculate_tax(taxable_income)
-	
-	# Get EOFY date
-	dt = datetime.now().replace(month=6, day=30)
-	if dt < datetime.now():
-		dt = dt.replace(year=dt.year + 1)
-	
-	return Transaction(
-		dt=dt,
-		description='Estimated tax payable',
-		postings=[
-			Posting(account='Income Tax', quantity=tax.quantity, commodity='$'),
-			Posting(account='Income Tax Control', quantity=-tax.quantity, commodity='$')
-		]
-	)

drcr/tax/views.py

@@ -1,36 +0,0 @@
-#   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 render_template
-
-from ..config import TAX_MAPPING
-from ..models import Amount, TrialBalancer
-from ..webapp import all_transactions, app
-from .aus_tax import base_income_tax, calculate_tax
-
-@app.route('/tax/summary')
-def tax_summary():
-	# Get trial balance and validate COA
-	balancer = TrialBalancer()
-	balancer.apply_transactions(all_transactions())
-	
-	return render_template(
-		'tax/summary.html',
-		accounts=balancer.accounts,
-		base_income_tax=base_income_tax, calculate_tax=calculate_tax,
-		running_total=Amount(0, '$'),
-		TAX_MAPPING=TAX_MAPPING
-	)

drcr/templates/report.html

@@ -19,10 +19,12 @@
 {% block title %}{{ report.title }}{% endblock %}
 
 {% macro render_section(section) %}
+	{% if section.title %}
 		<tr>
 			<th>{{ section.title }}</th>
 			<th></th>
 		</tr>
+	{% endif %}
 	{% for entry in section.entries %}
 		{{ render_entry(entry) }}
 	{% endfor %}
@@ -32,10 +34,12 @@
 	{% if entry.__class__.__name__ == 'Section' %}
 		{{ render_section(entry) }}
 	{% elif entry.__class__.__name__ == 'Subtotal' %}
+		{% if entry.visible %}
 			<tr{% if entry.bordered %} style="border-width:1px 0"{% endif %}>
 				<th>{{ entry.text }}</th>
 				<th class="text-end">{{ entry.amount.format_accounting() }}</th>
 			</tr>
+		{% endif %}
 	{% elif entry.__class__.__name__ == 'Spacer' %}
 		<tr><td colspan="2">&nbsp;</td></tr>
 	{% else %}

drcr/templates/tax/summary.html

@@ -1,120 +0,0 @@
-{#  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 %}Tax summary{% endblock %}
-
-{% macro fmtbal(amount, rnd=1, mul=1) %}
-	{# FIXME: Honour AMOUNT_DPS #}
-	{% if amount.quantity * mul >= 0 %}
-		{{ '{:,.2f}'.format((amount.quantity|abs / rnd)|round(0, 'floor') * rnd / 100) }}&nbsp;
-	{% else %}
-		({{ '{:,.2f}'.format((amount.quantity|abs / rnd)|round(0, 'floor') * rnd / 100) }})
-	{% endif %}
-{% endmacro %}
-
-{% macro acctrow(name, rnd=1, mul=1) %}
-	<tr>
-		<td>{{ name }}</td>
-		<td class="text-end">{{ fmtbal(accounts[name], rnd, mul) }}</td>
-	</tr>
-	{% set rnd_qty = (accounts[name].quantity|abs / rnd)|round(0, 'floor') * rnd * accounts[name].quantity/(accounts[name].quantity|abs) %}
-	{% set _ = running_total.__setattr__('quantity', running_total.quantity + rnd_qty) %}
-{% endmacro %}
-
-{% block content %}
-	<h1 class="h2 mt-4">Tax summary</h1>
-	
-	<table class="table table-borderless table-sm">
-		<thead>
-			<tr style="border-width:0 0 1px 0">
-				<th></th>
-				<th class="text-end">$&nbsp;</th>
-			</tr>
-		</thead>
-		<tbody>
-			<tr>
-				<th colspan="2">Salary and wages (1)</th>
-			</tr>
-			{% set _ = running_total.__setattr__('quantity', 0) %}
-			{% for account in TAX_MAPPING['Salary and wages'] if account in accounts %}
-				{{ acctrow(account, 100, -1) }}
-			{% endfor %}
-			
-			<tr><td colspan="2">&nbsp;</td></tr>
-			
-			<tr>
-				<th colspan="2">Government allowances (5)</th>
-			</tr>
-			{% for account in TAX_MAPPING['Government allowances'] if account in accounts %}
-				{{ acctrow(account, 100, -1) }}
-			{% endfor %}
-			
-			<tr><td colspan="2">&nbsp;</td></tr>
-			
-			<tr style="border-width:1px 0">
-				<th>Total assessable income</th>
-				<th class="text-end">{{ fmtbal(running_total, 1, -1) }}</th>
-			</tr>
-			{% set taxable_income = running_total.quantity %}
-			
-			<tr><td colspan="2">&nbsp;</td></tr>
-			
-			<tr>
-				<th colspan="2">Work-related self-education expenses (D4)</th>
-			</tr>
-			{% set _ = running_total.__setattr__('quantity', 0) %}
-			{% for account in TAX_MAPPING['Work-related self-education expenses'] if account in accounts %}
-				{{ acctrow(account, 100) }}
-			{% endfor %}
-			
-			<tr><td colspan="2">&nbsp;</td></tr>
-			
-			<tr>
-				<th colspan="2">Other work-related expenses (D5)</th>
-			</tr>
-			{% for account in TAX_MAPPING['Other work-related expenses'] if account in accounts %}
-				{{ acctrow(account, 100) }}
-			{% endfor %}
-			
-			<tr><td colspan="2">&nbsp;</td></tr>
-			
-			<tr style="border-width:1px 0">
-				<th>Total deductions</th>
-				<th class="text-end">{{ fmtbal(running_total) }}</th>
-			</tr>
-			{% set taxable_income = taxable_income + running_total.quantity %}
-			
-			<tr><td colspan="2">&nbsp;</td></tr>
-			
-			<tr style="border-width:1px 0">
-				<th>Taxable income</th>
-				{% set _ = running_total.__setattr__('quantity', taxable_income) %}
-				<th class="text-end">{{ fmtbal(running_total, 1, -1) }}</th>
-			</tr>
-			<tr>
-				<td>Income tax</td>
-				<td class="text-end">{{ fmtbal(base_income_tax(running_total)) }}</td>
-			</tr>
-			<tr>
-				<td>Medicare levy</td>
-				{% set _ = running_total.__setattr__('quantity', taxable_income * 0.02) %}
-				<td class="text-end">{{ fmtbal(running_total, 1, -1) }}</td>
-			</tr>
-		</tbody>
-	</table>
-{% endblock %}

drcr/templates/transactions.html

@@ -22,6 +22,7 @@
 	<h1 class="h2 my-4">Account transactions</h1>
 	
 	<div class="mb-2">
+		<a href="/journal/new-transaction" class="btn btn-primary"><i class="bi bi-plus-lg"></i> New transaction</a>
 		<a href="?account={{ account }}&commodity-detail=1" class="btn btn-outline-secondary">Show commodity detail</a>
 	</div>
 	

drcr/webapp.py

@@ -21,7 +21,6 @@ from .database import db
 from .models import Transaction
 from .plugins import init_plugins, transaction_providers
 from .statements.models import StatementLine
-from .tax import aus_tax
 
 import time
 
@@ -49,7 +48,6 @@ from .journal import views
 from .statements import views
 
 init_plugins()
-from .tax import views
 
 @app.cli.command('initdb')
 def initdb():