"""Phase 0 posting and reporting contracts against the current architecture.""" from decimal import Decimal from django.test import TestCase from api.services.accounting.amounts import d from api.services.accounting.reports import get_profit_and_loss, get_trial_balance from api.services.financial_reports import get_base_currency_report from api.tests.accounting.helpers import ( AFN, TXN_WHEN, USD, USD_RATE_8720, USD_RATE_9000, cash_native_net, create_confirmed_sale, create_exchange_rate, create_expense, gl_native_net, journal_for_source, journal_line_has_functional_fields, native_totals, ) class Phase0PostingTests(TestCase): @classmethod def setUpTestData(cls): create_exchange_rate(from_currency=USD, rate=USD_RATE_8720, when=TXN_WHEN) def test_usd_expense_hits_cash_usd_not_cash_afn(self): """$100 USD @ 87.20 → Cash USD -100; Cash AFN unchanged; AFN equivalent 8,720.""" expense = create_expense( amount=Decimal('100.00'), currency=USD, description='USD fuel', ) self.assertEqual(d(expense.exchange_rate), USD_RATE_8720) self.assertEqual(d(expense.amount_base), Decimal('8720.00')) journal = journal_for_source(expense) self.assertIsNotNone(journal) lines = list(journal.lines.select_related('gl_account')) self.assertEqual(len(lines), 2) by_code = {line.gl_account.code: line for line in lines} self.assertEqual(d(by_code['5000'].debit), Decimal('100.00')) self.assertEqual(d(by_code['5000'].credit), Decimal('0')) # Phase 5: expense is a generic (home) GL; currency lives on the journal line. self.assertEqual(by_code['5000'].currency, USD) self.assertNotEqual(by_code['5000'].gl_account.currency, USD) self.assertEqual(d(by_code['1000'].credit), Decimal('100.00')) self.assertEqual(d(by_code['1000'].debit), Decimal('0')) self.assertEqual(by_code['1000'].gl_account.currency, USD) self.assertEqual(by_code['1000'].currency, USD) if journal_line_has_functional_fields(): expense_line = by_code['5000'] rate = d(getattr(expense_line, 'exchange_rate')) base_debit = d( getattr(expense_line, 'base_debit', None) or getattr(expense_line, 'debit_base', 0) ) self.assertEqual(rate, USD_RATE_8720) self.assertEqual(base_debit, Decimal('8720.00')) def test_afn_expense_hits_cash_afn(self): expense = create_expense( amount=Decimal('5000.00'), currency=AFN, description='AFN rent', ) self.assertEqual(d(expense.exchange_rate), Decimal('1')) self.assertEqual(d(expense.amount_base), Decimal('5000.00')) journal = journal_for_source(expense) debit, credit = native_totals(journal) self.assertEqual(debit, Decimal('5000.00')) self.assertEqual(credit, Decimal('5000.00')) def test_usd_sale_increases_ar_usd_and_stores_afn_equivalent(self): sale = create_confirmed_sale( amount=Decimal('100.00'), currency=USD, ) self.assertEqual(d(sale.total_amount), Decimal('100.00')) self.assertEqual(d(sale.exchange_rate), USD_RATE_8720) self.assertEqual(d(sale.total_amount_base), Decimal('8720.00')) journal = journal_for_source(sale) self.assertIsNotNone(journal) debit, credit = native_totals(journal) self.assertEqual(debit, credit) self.assertEqual(debit, Decimal('100.00')) def test_historical_rate_survives_later_rate_change(self): from datetime import timedelta expense = create_expense( amount=Decimal('100.00'), currency=USD, description='historical USD', ) later = TXN_WHEN + timedelta(days=1) create_exchange_rate(from_currency=USD, rate=USD_RATE_9000, when=later) expense.refresh_from_db() self.assertEqual(d(expense.exchange_rate), USD_RATE_8720) self.assertEqual(d(expense.amount_base), Decimal('8720.00')) journal = journal_for_source(expense) self.assertIsNotNone(journal) debit, credit = native_totals(journal) self.assertEqual(debit, Decimal('100.00')) self.assertEqual(credit, Decimal('100.00')) if journal_line_has_functional_fields(): for line in journal.lines.all(): self.assertEqual(d(line.exchange_rate), USD_RATE_8720) base_debit = d(getattr(line, 'base_debit', None) or getattr(line, 'debit_base', 0)) base_credit = d(getattr(line, 'base_credit', None) or getattr(line, 'credit_base', 0)) if d(line.debit) > 0: self.assertEqual(base_debit, Decimal('8720.00')) self.assertEqual(base_credit, Decimal('0')) if d(line.credit) > 0: self.assertEqual(base_credit, Decimal('8720.00')) self.assertEqual(base_debit, Decimal('0')) def test_normal_usd_journal_native_debits_equal_credits(self): expense = create_expense( amount=Decimal('100.00'), currency=USD, ) journal = journal_for_source(expense) debit, credit = native_totals(journal) self.assertEqual(debit, credit) self.assertEqual(debit, Decimal('100.00')) # Phase 5: cash GL is currency-specific; expense GL is generic (AFN). # Native journal currency lives on JournalLine. currencies = {line.currency for line in journal.lines.all()} self.assertEqual(currencies, {USD}) gl_currencies = {line.gl_account.currency for line in journal.lines.all()} self.assertEqual(gl_currencies, {USD, AFN}) def test_afn_consolidated_report_uses_stored_equivalent(self): """Phase 0: operational *_base. Phase 2 will switch this to journal base_debit.""" create_expense( amount=Decimal('100.00'), currency=USD, description='USD for AFN report', ) start = TXN_WHEN end = TXN_WHEN report = get_base_currency_report( start_date=start, end_date=end, ) summary = report['summary'] self.assertEqual(report['base_currency']['code'], 'AFN') self.assertEqual(d(summary['operating_expenses']), Decimal('8720.00')) expense_row = next(row for row in usd_tb['rows'] if row['code'] == '5000') self.assertEqual(d(expense_row['total_debit']), Decimal('100.00')) afn_expense = next((row for row in afn_tb['rows'] if row['code'] == '5000'), None) self.assertTrue( afn_expense is None or d(afn_expense['total_debit']) == Decimal('0'), 'USD expense must not post into the AFN book / Cash AFN', ) self.assertEqual(d(usd_pl['expenses']), Decimal('100.00'))