<!-- 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 mb-4"> Multiple CGT adjustments </h1> <div class="grid grid-cols-[max-content_1fr] space-y-2 mb-4 items-baseline"> <h2 class="col-span-2 text-xl text-gray-900 font-semibold">CGT assets</h2> <label for="account" class="block text-gray-900 pr-4">Account</label> <ComboBoxAccounts v-model="account" /> <label for="commodity" class="block text-gray-900 pr-4">Commodity</label> <div> <input type="text" class="bordered-field" name="commodity" id="commodity" placeholder=" " v-model="commodity"> </div> <div class="rounded-md bg-blue-50 p-4 col-span-2"> <div class="flex"> <div class="flex-shrink-0"> <InformationCircleIcon class="w-5 h-5 text-blue-400" /> </div> <div class="ml-3 flex-1"> <p class="text-sm text-blue-700">The total cost adjustment will be distributed proportionally across all matching CGT assets.</p> </div> </div> </div> <h2 class="col-span-2 text-xl text-gray-900 font-semibold pt-4">CGT adjustment</h2> <label for="dt" class="block text-gray-900 pr-4">Adjustment date</label> <div> <input type="date" class="bordered-field" name="dt" id="dt" v-model="dt"> </div> <label for="description" class="block text-gray-900 pr-4">Description</label> <div> <input type="text" class="bordered-field" name="description" id="description" placeholder=" " v-model="description"> </div> <label for="cost_adjustment" class="block text-gray-900 pr-4">Total cost adjustment</label> <div class="relative shadow-sm"> <div class="pointer-events-none absolute inset-y-0 left-0 flex items-center pl-3"> <span class="text-gray-500">{{ db.metadata.reporting_commodity }}</span> </div> <input type="number" class="bordered-field pl-7 pr-16" step="0.01" v-model="cost_adjustment_abs" placeholder="0.00"> <div class="absolute inset-y-0 right-0 flex items-center"> <select class="h-full border-0 bg-transparent py-0 pl-2 pr-8 text-gray-900 focus:ring-2 focus:ring-inset focus:ring-indigo-600" v-model="sign"> <option value="dr">Dr</option> <option value="cr">Cr</option> </select> </div> </div> </div> <div class="flex justify-end mt-4 space-x-2"> <button class="btn-primary" @click="saveAdjustment">Save</button> </div> <div class="rounded-md bg-red-50 mt-4 p-4 col-span-2" v-if="error !== null"> <div class="flex"> <div class="flex-shrink-0"> <XCircleIcon class="h-5 w-5 text-red-400" /> </div> <div class="ml-3 flex-1"> <p class="text-sm text-red-700">{{ error }}</p> </div> </div> </div> </template> <script setup lang="ts"> import dayjs from 'dayjs'; import { XCircleIcon } from '@heroicons/vue/24/solid'; import { InformationCircleIcon } from '@heroicons/vue/20/solid'; import { getCurrentWindow } from '@tauri-apps/api/window'; import { ref } from 'vue'; import { CGTAsset } from './cgt.ts'; import ComboBoxAccounts from '../../components/ComboBoxAccounts.vue'; import { DT_FORMAT, DeserialiseAmountError, JoinedTransactionPosting, db, deserialiseAmount } from '../../db.ts'; import { ppWithCommodity } from '../../display.ts'; import { CriticalError } from '../../error.ts'; const account = ref(''); const commodity = ref(''); const dt = ref(dayjs().format('YYYY-MM-DD')); const description = ref(''); const cost_adjustment_abs = ref(null! as number); const sign = ref('dr'); const error = ref(null as string | null); async function saveAdjustment() { // TODO: Preview mode? error.value = null; let totalAdjustmentAbs; try { totalAdjustmentAbs = deserialiseAmount('' + cost_adjustment_abs.value); } catch (err) { if (err instanceof DeserialiseAmountError) { error.value = err.message; return; } else { throw err; } } const totalAdjustment = sign.value === 'dr' ? totalAdjustmentAbs.quantity : -totalAdjustmentAbs.quantity; // Get all postings to the CGT asset account const session = await db.load(); const cgtPostings = await session.select( `SELECT * FROM joined_transactions WHERE account = $1`, [account.value] ) as JoinedTransactionPosting[]; // Process postings to determine final balances // Based on cgt.ts getCGTAssets const assets: CGTAsset[] = []; for (const posting of cgtPostings) { // Check for matching asset if (posting.commodity.indexOf(' {') < 0) { if (posting.commodity !== commodity.value) { continue; } } else { const postingCommodityName = posting.commodity.substring(0, posting.commodity.indexOf(' {')); if (postingCommodityName !== commodity.value) { continue; } } // This is a matching CGT asset if (posting.quantity >= 0) { // Debit CGT asset - create new CGTAsset assets.push(new CGTAsset(posting.quantity, posting.commodity, posting.account, posting.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'); } assets.splice(assets.indexOf(asset), 1); } } if (assets.length === 0) { error.value = 'No matching CGT assets'; return; } // Distribute total adjustment across matching assets const totalQuantity = assets.reduce((acc, asset) => acc + asset.quantity, 0) const cgtAdjustments = []; for (let i = 0; i < assets.length; i++) { // This might be fractional at this stage cgtAdjustments[i] = totalAdjustment * assets[i].quantity / totalQuantity; } // Compute the difference due to rounding const roundingShortfall = cgtAdjustments.reduce((acc, adj) => acc - Math.floor(Math.abs(adj)), Math.abs(totalAdjustment)); // Sort by largest remainder const largestRemainders = cgtAdjustments.map((adj, i) => [Math.abs(adj) - Math.floor(Math.abs(adj)), i]); largestRemainders.sort((a, b) => b[0] - a[0]); // Round up as many as required to equal the total adjustment let i = 0; for (; i < roundingShortfall; i++) { const assetIndex = largestRemainders[i][1]; const cgtAdjustment: number = cgtAdjustments[assetIndex]; // Round away from zero const cgtAdjustmentAbs = Math.floor(Math.abs(cgtAdjustment)) + 1; cgtAdjustments[assetIndex] = cgtAdjustmentAbs * Math.sign(cgtAdjustment); } // Round others down for (; i < largestRemainders.length; i++) { const assetIndex = largestRemainders[i][1]; const cgtAdjustment: number = cgtAdjustments[assetIndex]; // Round towards zero const cgtAdjustmentAbs = Math.floor(Math.abs(cgtAdjustment)); cgtAdjustments[assetIndex] = cgtAdjustmentAbs * Math.sign(cgtAdjustment); } // Sanity check const totalRoundedAdjustment = cgtAdjustments.reduce((acc, adj) => acc + adj, 0); if (totalRoundedAdjustment !== totalAdjustment) { throw new CriticalError('Rounding unexpectedly changed total CGT adjustment amount'); } // Add adjustments to database atomically const dbTransaction = await session.begin(); for (let i = 0; i < assets.length; i++) { const asset = assets[i]; const cgtAdjustment = cgtAdjustments[i]; await dbTransaction.execute( `INSERT INTO austax_cgt_cost_adjustments (quantity, commodity, account, acquisition_dt, dt, description, cost_adjustment) VALUES ($1, $2, $3, $4, $5, $6, $7)`, [asset.quantity, asset.commodity, asset.account, asset.acquisition_dt, dayjs(dt.value).format(DT_FORMAT), description.value, cgtAdjustment] ); } await dbTransaction.commit(); await getCurrentWindow().close(); } </script>