austax: Display CGT assets

src/main.ts

@@ -46,6 +46,7 @@ async function initApp() {
 		{ path: '/trial-balance', name: 'trial-balance', component: () => import('./reports/TrialBalanceReport.vue') },
 		// TODO: Generate this list dynamically
 		{ path: '/austax/cgt-adjustments', name: 'cgt-adjustments', component: () => import('./plugins/austax/CGTAdjustmentsView.vue') },
+		{ path: '/austax/cgt-assets', name: 'cgt-assets', component: () => import('./plugins/austax/CGTAssetsView.vue') },
 		{ path: '/austax/tax-summary', name: 'tax-summary', component: () => import('./plugins/austax/TaxSummaryReport.vue') },
 	];
 	const router = createRouter({

src/pages/HomeView.vue

@@ -43,6 +43,7 @@
 			<h2 class="font-medium text-gray-700 mb-2">Advanced reports</h2>
 			<ul class="list-disc ml-6">
 				<!-- TODO: Generate this list dynamically -->
+				<li><RouterLink :to="{ name: 'cgt-assets' }" class="text-gray-900 hover:text-blue-700 hover:underline">CGT assets</RouterLink></li>
 				<li><RouterLink :to="{ name: 'tax-summary' }" class="text-gray-900 hover:text-blue-700 hover:underline">Tax summary</RouterLink></li>
 			</ul>
 		</div>

src/plugins/austax/CGTAdjustmentsView.vue

@@ -68,7 +68,7 @@
 	import dayjs from 'dayjs';
 	import { ref } from 'vue';
 	
-	import { CGTAdjustment } from './model.ts';
+	import { CGTAdjustment, cgtAssetCommodityName } from './cgt.ts';
 	import { asCost } from '../../amounts.ts';
 	import { db } from '../../db.ts';
 	import { pp, ppBracketed } from '../../display.ts';
@@ -81,13 +81,9 @@
 		cgtAdjustments.value = await session.select(
 			`SELECT id, quantity, commodity, account, acquisition_dt, dt, description, cost_adjustment
 			FROM austax_cgt_cost_adjustments
-			ORDER BY dt DESC, account, substr(commodity, 1, instr(commodity, ' {')), acquisition_dt, id DESC`
+			ORDER BY dt DESC, account, substr(commodity, 1, instr(commodity, ' {')), acquisition_dt DESC, id DESC`
 		);
 	}
 	
 	load();
-	
-	function cgtAssetCommodityName(commodity: string): string {
-		return commodity.substring(0, commodity.indexOf(' {'));
-	}
 </script>

src/plugins/austax/CGTAssetsView.vue

@@ -0,0 +1,152 @@
+<!--
+	DrCr: Web-based double-entry bookkeeping framework
+	Copyright (C) 2022-2025  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/>.
+-->
+
+<template>
+	<h1 class="page-heading">
+		CGT assets
+	</h1>
+	
+	<table class="min-w-full">
+		<thead>
+			<tr>
+				<th></th>
+				<th></th>
+				<th></th>
+				<th class="py-0.5 px-1 text-gray-900 font-semibold text-start border-l border-gray-300" colspan="2">Acquisition</th>
+				<th class="py-0.5 px-1 text-gray-900 font-semibold text-start border-l border-gray-300" colspan="2">Adjustment</th>
+				<th class="print:hidden"></th>
+				<th class="py-0.5 px-1 text-gray-900 font-semibold text-start border-l border-gray-300" colspan="2">Disposal</th>
+				<th class="border-l border-gray-300"></th>
+			</tr>
+			<tr>
+				<th class="py-0.5 text-gray-900 font-semibold text-start">Account</th>
+				<th class="py-0.5 text-gray-900 font-semibold text-start">Asset</th>
+				<th class="py-0.5 px-1 text-gray-900 font-semibold text-end">Units</th>
+				<th class="py-0.5 px-1 text-gray-900 font-semibold text-start border-l border-gray-300">Date</th>
+				<th class="py-0.5 px-1 text-gray-900 font-semibold text-end">Value</th>
+				<th class="py-0.5 px-1 text-gray-900 font-semibold text-end border-l border-gray-300">b/f&nbsp;</th>
+				<th class="py-0.5 px-1 text-gray-900 font-semibold text-end">{{ eofyDate?.format('YYYY') }}</th>
+				<th class="print:hidden"></th>
+				<th class="py-0.5 px-1 text-gray-900 font-semibold text-start border-l border-gray-300">Date</th>
+				<th class="py-0.5 px-1 text-gray-900 font-semibold text-end">Value</th>
+				<th class="py-0.5 pl-1 text-gray-900 font-semibold text-end border-l border-gray-300">Gain&nbsp;</th>
+			</tr>
+		</thead>
+		<tbody>
+			<tr v-for="asset of cgtAssets" class="border-t border-gray-300">
+				<td class="py-0.5 pr-1 text-gray-900">
+					<RouterLink :to="{ name: 'transactions', params: { account: asset.account } }" class="hover:text-blue-700 hover:underline">{{ asset.account }}</RouterLink>
+				</td>
+				<td class="py-0.5 px-1 text-gray-900">{{ cgtAssetCommodityName(asset.commodity) }}</td>
+				<td class="py-0.5 px-1 text-gray-900 text-end">{{ pp(asset.quantity) }}</td>
+				<td class="py-0.5 px-1 text-gray-900 border-l border-gray-300">{{ dayjs(asset.acquisition_dt).format('YYYY-MM-DD') }}</td>
+				<td class="py-0.5 px-1 text-gray-900 text-end">{{ pp(asCost(asset.quantity, asset.commodity)) }}</td>
+				<td class="py-0.5 px-1 text-gray-900 text-end border-l border-gray-300" v-html="costAdjustmentBroughtForward(asset)"></td>
+				<td class="py-0.5 px-1 text-gray-900 text-end" v-html="costAdjustmentCurrentPeriod(asset)"></td>
+				<td class="py-0.5 px-1 text-gray-900 text-center print:hidden">
+					<!--<a href="#" class="text-gray-500 hover:text-gray-700">
+						<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">
+							<path stroke-linecap="round" stroke-linejoin="round" d="M12 4.5v15m7.5-7.5h-15" />
+						</svg>
+					</a>-->
+				</td>
+				<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>
+				<td class="py-0.5 px-1 text-gray-900 text-end">{{ asset.disposal_value !== null ? pp(asset.disposal_value) : '' }}</td>
+				<td class="py-0.5 pl-1 text-gray-900 text-end border-l border-gray-300" v-html="cgtAssetGain(asset)"></td>
+			</tr>
+		</tbody>
+	</table>
+</template>
+
+<script setup lang="ts">
+	import dayjs from 'dayjs';
+	import { ref } from 'vue';
+	
+	import { asCost } from '../../amounts.ts';
+	import { CGTAsset, cgtAssetCommodityName, getCGTAssets } from './cgt.ts';
+	import { db } from '../../db.ts';
+	import { pp, ppBracketed } from '../../display.ts';
+	
+	const cgtAssets = ref([] as CGTAsset[]);
+	const eofyDate = ref(null as dayjs.Dayjs | null);
+	
+	async function load() {
+		// Load CGT assets
+		const session = await db.load();
+		cgtAssets.value = await getCGTAssets(session);
+		eofyDate.value = dayjs(db.metadata.eofy_date);
+		
+		console.log(cgtAssets.value);
+	}
+	
+	load();
+	
+	function costAdjustmentBroughtForward(asset: CGTAsset): string {
+		const thisEofyDate = eofyDate.value!;
+		const lastEofyDate = thisEofyDate.set('year', thisEofyDate.year() - 1);
+		
+		let total = 0;
+		for (const costAdjustment of asset.cost_adjustments) {
+			if (!dayjs(costAdjustment.dt).isAfter(lastEofyDate)) {
+				total += costAdjustment.cost_adjustment;
+			}
+		}
+		
+		if (total !== 0) {
+			// TODO: Link to CGT adjustments page
+			return ppBracketed(total);
+		} else {
+			return '';
+		}
+	}
+	
+	function costAdjustmentCurrentPeriod(asset: CGTAsset): string {
+		const thisEofyDate = eofyDate.value!;
+		const lastEofyDate = thisEofyDate.set('year', thisEofyDate.year() - 1);
+		
+		let total = 0;
+		for (const costAdjustment of asset.cost_adjustments) {
+			if (dayjs(costAdjustment.dt).isAfter(lastEofyDate) && !dayjs(costAdjustment.dt).isAfter(thisEofyDate)) {
+				total += costAdjustment.cost_adjustment;
+			}
+		}
+		
+		if (total !== 0) {
+			// TODO: Link to CGT adjustments page
+			return ppBracketed(total);
+		} else {
+			return '';
+		}
+	}
+	
+	function cgtAssetGain(asset: CGTAsset): string {
+		if (asset.disposal_dt === null) {
+			return '';
+		}
+		
+		// Get total cost adjustments
+		let totalCostAdjustment = 0;
+		for (const costAdjustment of asset.cost_adjustments) {
+			totalCostAdjustment += costAdjustment.cost_adjustment;
+		}
+		
+		const netGain = asset.disposal_value! - (asCost(asset.quantity, asset.commodity) + totalCostAdjustment);
+		
+		return ppBracketed(netGain);
+	}
+</script>

src/plugins/austax/cgt.ts

@@ -0,0 +1,152 @@
+/*
+	DrCr: Web-based double-entry bookkeeping framework
+	Copyright (C) 2022-2025  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/>.
+*/
+
+import { asCost } from '../../amounts.ts';
+import { db, joinedToTransactions, JoinedTransactionPosting } from '../../db.ts';
+import { ExtendedDatabase } from '../../dbutil.ts';
+import { ppWithCommodity } from '../../display.ts';
+
+export interface CGTAdjustment {
+	id: number | null,
+	quantity: number,
+	commodity: string,
+	account: string,
+	acquisition_dt: string,
+	dt: string,
+	description: string,
+	cost_adjustment: number,
+}
+
+export class CGTAsset {
+	cost_adjustments: CGTAdjustment[];
+	disposal_dt: string | null;
+	disposal_value: number | null;
+	
+	constructor(
+		public quantity: number,
+		public commodity: string,
+		public account: string,
+		public acquisition_dt: string
+	) {
+		this.cost_adjustments = [];
+		this.disposal_dt = null;
+		this.disposal_value = null;
+	}
+}
+
+// Load CGT assets and cost adjustments from database
+export async function getCGTAssets(session: ExtendedDatabase) {
+	// Find all CGT asset accounts
+	const cgtAccounts = (await session.select(
+		`SELECT account FROM account_configurations
+		WHERE kind = 'austax.cgtasset'`
+	) as {account: string}[]).map((a) => a.account);
+	
+	// Find all asset accounts (used to calculate disposal values)
+	const assetAccounts = (await session.select(
+		`SELECT account FROM account_configurations
+		WHERE kind = 'drcr.asset'`
+	) as {account: string}[]).map((a) => a.account);
+	
+	// Get all transactions involving CGT asset accounts
+	const cgtJoinedTransactions = await session.select(
+		`SELECT joined_transactions.*
+		FROM postings
+		JOIN joined_transactions ON postings.transaction_id = joined_transactions.transaction_id
+		JOIN account_configurations ON postings.account = account_configurations.account
+		WHERE account_configurations.kind = 'austax.cgtasset'`
+	) as JoinedTransactionPosting[];
+	const cgtTransactions = joinedToTransactions(cgtJoinedTransactions);
+	
+	// Process postings to determine final balances
+	const assets: CGTAsset[] = [];
+	
+	for (const transaction of cgtTransactions) {
+		for (const posting of transaction.postings) {
+			if (cgtAccounts.indexOf(posting.account) < 0) {
+				continue;
+			}
+			if (posting.commodity === db.metadata.reporting_commodity) {
+				continue;
+			}
+			
+			// This posting is to a CGT asset account
+			
+			if (posting.quantity >= 0) {
+				// Debit CGT asset - create new CGTAsset
+				assets.push(new CGTAsset(posting.quantity, posting.commodity, posting.account, transaction.dt))
+			} else {
+				// Credit CGT asset
+				// Currently only a full disposal of a CGT asset is implemented
+				
+				// Find matching CGT asset
+				const asset = assets.find((a) => a.commodity === posting.commodity && a.account === posting.account);
+				
+				if (!asset) {
+					throw new Error('Attempted credit of ' + ppWithCommodity(posting.quantity, posting.commodity) + ' without preceding debit balance');
+				}
+				if (asset.quantity + posting.quantity < 0) {
+					throw new Error('Attempted credit of ' + ppWithCommodity(posting.quantity, posting.commodity) + ' which exceeds debit balance of ' + ppWithCommodity(asset.quantity, asset.commodity));
+				}
+				if (asset.quantity + posting.quantity != 0) {
+					throw new Error('Partial disposal of CGT asset not implemented');
+				}
+				
+				asset.disposal_dt = transaction.dt;
+				
+				// Calculate disposal value for searching for matching asset postings
+				asset.disposal_value = 0;
+				for (const otherPosting of transaction.postings) {
+					if (otherPosting !== posting && assetAccounts.indexOf(otherPosting.account) >= 0) {
+						asset.disposal_value += asCost(otherPosting.quantity, otherPosting.commodity);
+					}
+				}
+			}
+		}
+	}
+	
+	// Get all CGT cost adjustments
+	const cgtAdjustments = await session.select(
+		`SELECT id, quantity, commodity, account, acquisition_dt, dt, description, cost_adjustment
+		FROM austax_cgt_cost_adjustments
+		ORDER BY dt DESC, account, substr(commodity, 1, instr(commodity, ' {')), acquisition_dt, id DESC`
+	) as CGTAdjustment[];
+	
+	// Process CGT adjustments
+	for (const cgtAdjustment of cgtAdjustments) {
+		// Get corresponding asset
+		const asset = assets.find((a) => a.quantity === cgtAdjustment.quantity && a.commodity === cgtAdjustment.commodity && a.account === cgtAdjustment.account && a.acquisition_dt === cgtAdjustment.acquisition_dt);
+		
+		if (!asset) {
+			throw new Error('No matching CGT asset for cost adjustment ' + ppWithCommodity(cgtAdjustment.quantity, cgtAdjustment.commodity));
+		}
+		
+		asset.cost_adjustments.push(cgtAdjustment);
+	}
+	
+	// Sort CGT assets
+	assets.sort((a, b) => b.acquisition_dt.localeCompare(a.acquisition_dt));
+	assets.sort((a, b) => cgtAssetCommodityName(a.commodity).localeCompare(cgtAssetCommodityName(b.commodity)));
+	assets.sort((a, b) => a.account.localeCompare(b.account));
+	
+	return assets;
+}
+
+export function cgtAssetCommodityName(commodity: string): string {
+	return commodity.substring(0, commodity.indexOf(' {'));
+}

src/plugins/austax/model.ts

@@ -1,28 +0,0 @@
-/*
-	DrCr: Web-based double-entry bookkeeping framework
-	Copyright (C) 2022-2025  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/>.
-*/
-
-export interface CGTAdjustment {
-	id: number | null,
-	quantity: number,
-	commodity: string,
-	account: string,
-	acquisition_dt: string,
-	dt: string,
-	description: string,
-	cost_adjustment: number,
-}