austax: Display CGT assets
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src
@ -46,6 +46,7 @@ async function initApp() {
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{ path: '/trial-balance', name: 'trial-balance', component: () => import('./reports/TrialBalanceReport.vue') },
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// TODO: Generate this list dynamically
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{ path: '/austax/cgt-adjustments', name: 'cgt-adjustments', component: () => import('./plugins/austax/CGTAdjustmentsView.vue') },
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{ path: '/austax/cgt-assets', name: 'cgt-assets', component: () => import('./plugins/austax/CGTAssetsView.vue') },
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{ path: '/austax/tax-summary', name: 'tax-summary', component: () => import('./plugins/austax/TaxSummaryReport.vue') },
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];
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const router = createRouter({
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@ -43,6 +43,7 @@
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<h2 class="font-medium text-gray-700 mb-2">Advanced reports</h2>
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<ul class="list-disc ml-6">
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<!-- TODO: Generate this list dynamically -->
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<li><RouterLink :to="{ name: 'cgt-assets' }" class="text-gray-900 hover:text-blue-700 hover:underline">CGT assets</RouterLink></li>
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<li><RouterLink :to="{ name: 'tax-summary' }" class="text-gray-900 hover:text-blue-700 hover:underline">Tax summary</RouterLink></li>
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</ul>
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</div>
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@ -68,7 +68,7 @@
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import dayjs from 'dayjs';
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import { ref } from 'vue';
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import { CGTAdjustment } from './model.ts';
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import { CGTAdjustment, cgtAssetCommodityName } from './cgt.ts';
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import { asCost } from '../../amounts.ts';
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import { db } from '../../db.ts';
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import { pp, ppBracketed } from '../../display.ts';
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@ -81,13 +81,9 @@
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cgtAdjustments.value = await session.select(
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`SELECT id, quantity, commodity, account, acquisition_dt, dt, description, cost_adjustment
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FROM austax_cgt_cost_adjustments
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ORDER BY dt DESC, account, substr(commodity, 1, instr(commodity, ' {')), acquisition_dt, id DESC`
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ORDER BY dt DESC, account, substr(commodity, 1, instr(commodity, ' {')), acquisition_dt DESC, id DESC`
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);
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}
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load();
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function cgtAssetCommodityName(commodity: string): string {
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return commodity.substring(0, commodity.indexOf(' {'));
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}
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</script>
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152
src/plugins/austax/CGTAssetsView.vue
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152
src/plugins/austax/CGTAssetsView.vue
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@ -0,0 +1,152 @@
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<!--
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DrCr: Web-based double-entry bookkeeping framework
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Copyright (C) 2022-2025 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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<template>
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<h1 class="page-heading">
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CGT assets
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</h1>
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<table class="min-w-full">
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<thead>
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<tr>
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<th></th>
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<th></th>
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<th></th>
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<th class="py-0.5 px-1 text-gray-900 font-semibold text-start border-l border-gray-300" colspan="2">Acquisition</th>
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<th class="py-0.5 px-1 text-gray-900 font-semibold text-start border-l border-gray-300" colspan="2">Adjustment</th>
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<th class="print:hidden"></th>
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<th class="py-0.5 px-1 text-gray-900 font-semibold text-start border-l border-gray-300" colspan="2">Disposal</th>
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<th class="border-l border-gray-300"></th>
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</tr>
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<tr>
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<th class="py-0.5 text-gray-900 font-semibold text-start">Account</th>
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<th class="py-0.5 text-gray-900 font-semibold text-start">Asset</th>
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<th class="py-0.5 px-1 text-gray-900 font-semibold text-end">Units</th>
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<th class="py-0.5 px-1 text-gray-900 font-semibold text-start border-l border-gray-300">Date</th>
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<th class="py-0.5 px-1 text-gray-900 font-semibold text-end">Value</th>
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<th class="py-0.5 px-1 text-gray-900 font-semibold text-end border-l border-gray-300">b/f </th>
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<th class="py-0.5 px-1 text-gray-900 font-semibold text-end">{{ eofyDate?.format('YYYY') }}</th>
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<th class="print:hidden"></th>
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<th class="py-0.5 px-1 text-gray-900 font-semibold text-start border-l border-gray-300">Date</th>
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<th class="py-0.5 px-1 text-gray-900 font-semibold text-end">Value</th>
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<th class="py-0.5 pl-1 text-gray-900 font-semibold text-end border-l border-gray-300">Gain </th>
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</tr>
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</thead>
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<tbody>
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<tr v-for="asset of cgtAssets" class="border-t border-gray-300">
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<td class="py-0.5 pr-1 text-gray-900">
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<RouterLink :to="{ name: 'transactions', params: { account: asset.account } }" class="hover:text-blue-700 hover:underline">{{ asset.account }}</RouterLink>
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</td>
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<td class="py-0.5 px-1 text-gray-900">{{ cgtAssetCommodityName(asset.commodity) }}</td>
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<td class="py-0.5 px-1 text-gray-900 text-end">{{ pp(asset.quantity) }}</td>
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<td class="py-0.5 px-1 text-gray-900 border-l border-gray-300">{{ dayjs(asset.acquisition_dt).format('YYYY-MM-DD') }}</td>
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<td class="py-0.5 px-1 text-gray-900 text-end">{{ pp(asCost(asset.quantity, asset.commodity)) }}</td>
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<td class="py-0.5 px-1 text-gray-900 text-end border-l border-gray-300" v-html="costAdjustmentBroughtForward(asset)"></td>
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<td class="py-0.5 px-1 text-gray-900 text-end" v-html="costAdjustmentCurrentPeriod(asset)"></td>
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<td class="py-0.5 px-1 text-gray-900 text-center print:hidden">
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<!--<a href="#" class="text-gray-500 hover:text-gray-700">
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<svg xmlns="http://www.w3.org/2000/svg" fill="none" viewBox="0 0 24 24" stroke-width="1.5" stroke="currentColor" class="w-4 h-4">
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<path stroke-linecap="round" stroke-linejoin="round" d="M12 4.5v15m7.5-7.5h-15" />
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</svg>
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</a>-->
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</td>
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<td class="py-0.5 px-1 text-gray-900 border-l border-gray-300">{{ asset.disposal_dt !== null ? dayjs(asset.disposal_dt).format('YYYY-MM-DD') : '' }}</td>
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<td class="py-0.5 px-1 text-gray-900 text-end">{{ asset.disposal_value !== null ? pp(asset.disposal_value) : '' }}</td>
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<td class="py-0.5 pl-1 text-gray-900 text-end border-l border-gray-300" v-html="cgtAssetGain(asset)"></td>
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</tr>
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</tbody>
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</table>
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</template>
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<script setup lang="ts">
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import dayjs from 'dayjs';
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import { ref } from 'vue';
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import { asCost } from '../../amounts.ts';
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import { CGTAsset, cgtAssetCommodityName, getCGTAssets } from './cgt.ts';
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import { db } from '../../db.ts';
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import { pp, ppBracketed } from '../../display.ts';
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const cgtAssets = ref([] as CGTAsset[]);
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const eofyDate = ref(null as dayjs.Dayjs | null);
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async function load() {
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// Load CGT assets
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const session = await db.load();
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cgtAssets.value = await getCGTAssets(session);
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eofyDate.value = dayjs(db.metadata.eofy_date);
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console.log(cgtAssets.value);
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}
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load();
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function costAdjustmentBroughtForward(asset: CGTAsset): string {
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const thisEofyDate = eofyDate.value!;
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const lastEofyDate = thisEofyDate.set('year', thisEofyDate.year() - 1);
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let total = 0;
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for (const costAdjustment of asset.cost_adjustments) {
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if (!dayjs(costAdjustment.dt).isAfter(lastEofyDate)) {
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total += costAdjustment.cost_adjustment;
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}
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}
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if (total !== 0) {
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// TODO: Link to CGT adjustments page
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return ppBracketed(total);
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} else {
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return '';
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}
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}
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function costAdjustmentCurrentPeriod(asset: CGTAsset): string {
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const thisEofyDate = eofyDate.value!;
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const lastEofyDate = thisEofyDate.set('year', thisEofyDate.year() - 1);
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let total = 0;
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for (const costAdjustment of asset.cost_adjustments) {
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if (dayjs(costAdjustment.dt).isAfter(lastEofyDate) && !dayjs(costAdjustment.dt).isAfter(thisEofyDate)) {
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total += costAdjustment.cost_adjustment;
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}
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}
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if (total !== 0) {
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// TODO: Link to CGT adjustments page
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return ppBracketed(total);
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} else {
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return '';
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}
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}
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function cgtAssetGain(asset: CGTAsset): string {
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if (asset.disposal_dt === null) {
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return '';
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}
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// Get total cost adjustments
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let totalCostAdjustment = 0;
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for (const costAdjustment of asset.cost_adjustments) {
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totalCostAdjustment += costAdjustment.cost_adjustment;
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}
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const netGain = asset.disposal_value! - (asCost(asset.quantity, asset.commodity) + totalCostAdjustment);
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return ppBracketed(netGain);
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}
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</script>
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152
src/plugins/austax/cgt.ts
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152
src/plugins/austax/cgt.ts
Normal file
@ -0,0 +1,152 @@
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/*
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DrCr: Web-based double-entry bookkeeping framework
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Copyright (C) 2022-2025 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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import { asCost } from '../../amounts.ts';
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import { db, joinedToTransactions, JoinedTransactionPosting } from '../../db.ts';
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import { ExtendedDatabase } from '../../dbutil.ts';
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import { ppWithCommodity } from '../../display.ts';
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export interface CGTAdjustment {
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id: number | null,
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quantity: number,
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commodity: string,
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account: string,
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acquisition_dt: string,
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dt: string,
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description: string,
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cost_adjustment: number,
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}
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export class CGTAsset {
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cost_adjustments: CGTAdjustment[];
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disposal_dt: string | null;
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disposal_value: number | null;
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constructor(
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public quantity: number,
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public commodity: string,
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public account: string,
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public acquisition_dt: string
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) {
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this.cost_adjustments = [];
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this.disposal_dt = null;
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this.disposal_value = null;
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}
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}
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// Load CGT assets and cost adjustments from database
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export async function getCGTAssets(session: ExtendedDatabase) {
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// Find all CGT asset accounts
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const cgtAccounts = (await session.select(
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`SELECT account FROM account_configurations
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WHERE kind = 'austax.cgtasset'`
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) as {account: string}[]).map((a) => a.account);
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// Find all asset accounts (used to calculate disposal values)
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const assetAccounts = (await session.select(
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`SELECT account FROM account_configurations
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WHERE kind = 'drcr.asset'`
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) as {account: string}[]).map((a) => a.account);
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// Get all transactions involving CGT asset accounts
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const cgtJoinedTransactions = await session.select(
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`SELECT joined_transactions.*
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FROM postings
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JOIN joined_transactions ON postings.transaction_id = joined_transactions.transaction_id
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JOIN account_configurations ON postings.account = account_configurations.account
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WHERE account_configurations.kind = 'austax.cgtasset'`
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) as JoinedTransactionPosting[];
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const cgtTransactions = joinedToTransactions(cgtJoinedTransactions);
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// Process postings to determine final balances
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const assets: CGTAsset[] = [];
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for (const transaction of cgtTransactions) {
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for (const posting of transaction.postings) {
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if (cgtAccounts.indexOf(posting.account) < 0) {
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continue;
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}
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if (posting.commodity === db.metadata.reporting_commodity) {
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continue;
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}
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// This posting is to a CGT asset account
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if (posting.quantity >= 0) {
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// Debit CGT asset - create new CGTAsset
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assets.push(new CGTAsset(posting.quantity, posting.commodity, posting.account, transaction.dt))
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} else {
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// Credit CGT asset
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// Currently only a full disposal of a CGT asset is implemented
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// Find matching CGT asset
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const asset = assets.find((a) => a.commodity === posting.commodity && a.account === posting.account);
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if (!asset) {
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throw new Error('Attempted credit of ' + ppWithCommodity(posting.quantity, posting.commodity) + ' without preceding debit balance');
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}
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if (asset.quantity + posting.quantity < 0) {
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throw new Error('Attempted credit of ' + ppWithCommodity(posting.quantity, posting.commodity) + ' which exceeds debit balance of ' + ppWithCommodity(asset.quantity, asset.commodity));
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}
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if (asset.quantity + posting.quantity != 0) {
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throw new Error('Partial disposal of CGT asset not implemented');
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}
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asset.disposal_dt = transaction.dt;
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// Calculate disposal value for searching for matching asset postings
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asset.disposal_value = 0;
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for (const otherPosting of transaction.postings) {
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if (otherPosting !== posting && assetAccounts.indexOf(otherPosting.account) >= 0) {
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asset.disposal_value += asCost(otherPosting.quantity, otherPosting.commodity);
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}
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}
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}
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}
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}
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// Get all CGT cost adjustments
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const cgtAdjustments = await session.select(
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`SELECT id, quantity, commodity, account, acquisition_dt, dt, description, cost_adjustment
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FROM austax_cgt_cost_adjustments
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ORDER BY dt DESC, account, substr(commodity, 1, instr(commodity, ' {')), acquisition_dt, id DESC`
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) as CGTAdjustment[];
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// Process CGT adjustments
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for (const cgtAdjustment of cgtAdjustments) {
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// Get corresponding asset
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const asset = assets.find((a) => a.quantity === cgtAdjustment.quantity && a.commodity === cgtAdjustment.commodity && a.account === cgtAdjustment.account && a.acquisition_dt === cgtAdjustment.acquisition_dt);
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if (!asset) {
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throw new Error('No matching CGT asset for cost adjustment ' + ppWithCommodity(cgtAdjustment.quantity, cgtAdjustment.commodity));
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}
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asset.cost_adjustments.push(cgtAdjustment);
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}
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// Sort CGT assets
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assets.sort((a, b) => b.acquisition_dt.localeCompare(a.acquisition_dt));
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assets.sort((a, b) => cgtAssetCommodityName(a.commodity).localeCompare(cgtAssetCommodityName(b.commodity)));
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assets.sort((a, b) => a.account.localeCompare(b.account));
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return assets;
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}
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export function cgtAssetCommodityName(commodity: string): string {
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return commodity.substring(0, commodity.indexOf(' {'));
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}
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@ -1,28 +0,0 @@
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/*
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DrCr: Web-based double-entry bookkeeping framework
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||||
Copyright (C) 2022-2025 Lee Yingtong Li (RunasSudo)
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||||
|
||||
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.
|
||||
|
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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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export interface CGTAdjustment {
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id: number | null,
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quantity: number,
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commodity: string,
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account: string,
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acquisition_dt: string,
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dt: string,
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description: string,
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cost_adjustment: number,
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}
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