t/db_helper/price_tax_calculator.t

   1 use Test::More;
   2
   3 use strict;
   4
   5 use lib 't';
   6 use utf8;
   7
   8 use Carp;
   9 use Data::Dumper;
  10 use List::MoreUtils qw(uniq);
  11 use Support::TestSetup;
  12 use Test::Exception;
  13
  14 use SL::DB::Buchungsgruppe;
  15 use SL::DB::Currency;
  16 use SL::DB::Customer;
  17 use SL::DB::DeliveryOrder;
  18 use SL::DB::Employee;
  19 use SL::DB::Invoice;
  20 use SL::DB::Order;
  21 use SL::DB::Part;
  22 use SL::DB::Unit;
  23 use SL::DB::TaxZone;
  24
  25 my ($customer, $currency_id, @parts, $buchungsgruppe, $buchungsgruppe7, $unit, $employee, $tax, $tax7, $taxzone);
  26
  27 sub clear_up {
  28   SL::DB::Manager::Order->delete_all(all => 1);
  29   SL::DB::Manager::DeliveryOrder->delete_all(all => 1);
  30   SL::DB::Manager::Invoice->delete_all(all => 1);
  31   SL::DB::Manager::Part->delete_all(all => 1);
  32   SL::DB::Manager::Customer->delete_all(all => 1);
  33 };
  34
  35 sub reset_state {
  36   my %params = @_;
  37
  38   $params{$_} ||= {} for qw(buchungsgruppe unit customer part tax);
  39
  40   clear_up();
  41
  42   $buchungsgruppe  = SL::DB::Manager::Buchungsgruppe->find_by(description => 'Standard 19%', %{ $params{buchungsgruppe} }) || croak "No accounting group";
  43   $buchungsgruppe7 = SL::DB::Manager::Buchungsgruppe->find_by(description => 'Standard 7%')                                || croak "No accounting group for 7\%";
  44   $unit            = SL::DB::Manager::Unit->find_by(name => 'kg', %{ $params{unit} })                                      || croak "No unit";
  45   $employee        = SL::DB::Manager::Employee->current                                                                    || croak "No employee";
  46   $tax             = SL::DB::Manager::Tax->find_by(taxkey => 3, rate => 0.19, %{ $params{tax} })                           || croak "No tax";
  47   $tax7            = SL::DB::Manager::Tax->find_by(taxkey => 2, rate => 0.07)                                              || croak "No tax for 7\%";
  48   $taxzone         = SL::DB::Manager::TaxZone->find_by( description => 'Inland')                                           || croak "No taxzone";
  49
  50   $currency_id     = $::instance_conf->get_currency_id;
  51
  52   $customer     = SL::DB::Customer->new(
  53     name        => 'Test Customer',
  54     currency_id => $currency_id,
  55     taxzone_id  => $taxzone->id,
  56     %{ $params{customer} }
  57   )->save;
  58
  59   @parts = ();
  60   push @parts, SL::DB::Part->new(
  61     partnumber         => 'T4254',
  62     description        => 'Fourty-two fifty-four',
  63     lastcost           => 1.93,
  64     sellprice          => 2.34,
  65     buchungsgruppen_id => $buchungsgruppe->id,
  66     unit               => $unit->name,
  67     %{ $params{part1} }
  68   )->save;
  69
  70   push @parts, SL::DB::Part->new(
  71     partnumber         => 'T0815',
  72     description        => 'Zero EIGHT fifteeN @ 7%',
  73     lastcost           => 5.473,
  74     sellprice          => 9.714,
  75     buchungsgruppen_id => $buchungsgruppe7->id,
  76     unit               => $unit->name,
  77     %{ $params{part2} }
  78   )->save;
  79
  80   push @parts, SL::DB::Part->new(
  81     partnumber         => 'T888',
  82     description        => 'Triple 8',
  83     lastcost           => 0,
  84     sellprice          => 0.6,
  85     buchungsgruppen_id => $buchungsgruppe->id,
  86     unit               => $unit->name,
  87     %{ $params{part3} }
  88   )->save;
  89
  90 }
  91
  92 sub new_invoice {
  93   my %params  = @_;
  94
  95   return SL::DB::Invoice->new(
  96     customer_id => $customer->id,
  97     currency_id => $currency_id,
  98     employee_id => $employee->id,
  99     salesman_id => $employee->id,
 100     gldate      => DateTime->today_local->to_kivitendo,
 101     taxzone_id  => $taxzone->id,
 102     transdate   => DateTime->today_local->to_kivitendo,
 103     invoice     => 1,
 104     type        => 'invoice',
 105     %params,
 106   );
 107 }
 108
 109 sub new_item {
 110   my (%params) = @_;
 111
 112   my $part = delete($params{part}) || $parts[0];
 113
 114   return SL::DB::InvoiceItem->new(
 115     parts_id    => $part->id,
 116     lastcost    => $part->lastcost,
 117     sellprice   => $part->sellprice,
 118     description => $part->description,
 119     unit        => $part->unit,
 120     %params,
 121   );
 122 }
 123
 124 sub test_default_invoice_one_item_19_tax_not_included() {
 125   reset_state();
 126
 127   my $item    = new_item(qty => 2.5);
 128   my $invoice = new_invoice(
 129     taxincluded  => 0,
 130     invoiceitems => [ $item ],
 131   );
 132
 133   my $taxkey = $item->part->get_taxkey(date => DateTime->today_local, is_sales => 1, taxzone => $invoice->taxzone_id);
 134
 135   # sellprice 2.34 * qty 2.5 = 5.85
 136   # 19%(5.85) = 1.1115; rounded = 1.11
 137   # total rounded = 6.96
 138
 139   # lastcost 1.93 * qty 2.5 = 4.825; rounded 4.83
 140   # line marge_total = 1.02
 141   # line marge_percent = 17.4358974358974
 142
 143   my $title = 'default invoice, one item, 19% tax not included';
 144   my %data  = $invoice->calculate_prices_and_taxes;
 145
 146   is($item->marge_total,        1.02,             "${title}: item marge_total");
 147   is($item->marge_percent,      17.4358974358974, "${title}: item marge_percent");
 148   is($item->marge_price_factor, 1,                "${title}: item marge_price_factor");
 149
 150   is($invoice->netamount,       5.85,             "${title}: netamount");
 151   is($invoice->amount,          6.96,             "${title}: amount");
 152   is($invoice->marge_total,     1.02,             "${title}: marge_total");
 153   is($invoice->marge_percent,   17.4358974358974, "${title}: marge_percent");
 154
 155   is_deeply(\%data, {
 156     allocated                                    => {},
 157     amounts                                      => {
 158       $buchungsgruppe->income_accno_id($taxzone) => {
 159         amount                                   => 5.85,
 160         tax_id                                   => $tax->id,
 161         taxkey                                   => 3,
 162       },
 163     },
 164     amounts_cogs                                 => {},
 165     assembly_items                               => [
 166       [],
 167     ],
 168     exchangerate                                 => 1,
 169     taxes                                        => {
 170       $tax->chart_id                             => 1.11,
 171     },
 172     items                                        => [
 173       { linetotal                                => 5.85,
 174         linetotal_cost                           => 4.83,
 175         sellprice                                => 2.34,
 176         tax_amount                               => 1.1115,
 177         taxkey_id                                => $taxkey->id,
 178       },
 179     ],
 180   }, "${title}: calculated data");
 181 }
 182
 183 sub test_default_invoice_two_items_19_7_tax_not_included() {
 184   reset_state();
 185
 186   my $item1   = new_item(qty => 2.5);
 187   my $item2   = new_item(qty => 1.2, part => $parts[1]);
 188   my $invoice = new_invoice(
 189     taxincluded  => 0,
 190     invoiceitems => [ $item1, $item2 ],
 191   );
 192
 193   my $taxkey1 = $item1->part->get_taxkey(date => DateTime->today_local, is_sales => 1, taxzone => $invoice->taxzone_id);
 194   my $taxkey2 = $item2->part->get_taxkey(date => DateTime->today_local, is_sales => 1, taxzone => $invoice->taxzone_id);
 195
 196   # item 1:
 197   # sellprice 2.34 * qty 2.5 = 5.85
 198   # 19%(5.85) = 1.1115; rounded = 1.11
 199   # total rounded = 6.96
 200
 201   # lastcost 1.93 * qty 2.5 = 4.825; rounded 4.83
 202   # line marge_total = 1.02
 203   # line marge_percent = 17.4358974358974
 204
 205   # item 2:
 206   # sellprice 9.714 * qty 1.2 = 11.6568 rounded 11.66
 207   # 7%(11.6568) = 0.815976; rounded = 0.82
 208   # total rounded = 12.48
 209
 210   # lastcost 5.473 * qty 1.2 = 6.5676; rounded 6.57
 211   # line marge_total = 5.09
 212   # line marge_percent = 43.6535162950257
 213
 214   my $title = 'default invoice, two item, 19/7% tax not included';
 215   my %data  = $invoice->calculate_prices_and_taxes;
 216
 217   is($item1->marge_total,        1.02,             "${title}: item1 marge_total");
 218   is($item1->marge_percent,      17.4358974358974, "${title}: item1 marge_percent");
 219   is($item1->marge_price_factor, 1,                "${title}: item1 marge_price_factor");
 220
 221   is($item2->marge_total,        5.09,             "${title}: item2 marge_total");
 222   is($item2->marge_percent,      43.6535162950257, "${title}: item2 marge_percent");
 223   is($item2->marge_price_factor, 1,                "${title}: item2 marge_price_factor");
 224
 225   is($invoice->netamount,        5.85 + 11.66,     "${title}: netamount");
 226   is($invoice->amount,           6.96 + 12.48,     "${title}: amount");
 227   is($invoice->marge_total,      1.02 + 5.09,      "${title}: marge_total");
 228   is($invoice->marge_percent,    34.8943460879497, "${title}: marge_percent");
 229
 230   is_deeply(\%data, {
 231     allocated                                     => {},
 232     amounts                                       => {
 233       $buchungsgruppe->income_accno_id($taxzone)  => {
 234         amount                                    => 5.85,
 235         tax_id                                    => $tax->id,
 236         taxkey                                    => 3,
 237       },
 238       $buchungsgruppe7->income_accno_id($taxzone) => {
 239         amount                                    => 11.66,
 240         tax_id                                    => $tax7->id,
 241         taxkey                                    => 2,
 242       },
 243     },
 244     amounts_cogs                                  => {},
 245     assembly_items                                => [
 246       [], [],
 247     ],
 248     exchangerate                                  => 1,
 249     taxes                                         => {
 250       $tax->chart_id                              => 1.11,
 251       $tax7->chart_id                             => 0.82,
 252     },
 253     items                                        => [
 254       { linetotal                                => 5.85,
 255         linetotal_cost                           => 4.83,
 256         sellprice                                => 2.34,
 257         tax_amount                               => 1.1115,
 258         taxkey_id                                => $taxkey1->id,
 259       },
 260       { linetotal                                => 11.66,
 261         linetotal_cost                           => 6.57,
 262         sellprice                                => 9.714,
 263         tax_amount                               => 0.8162,
 264         taxkey_id                                => $taxkey2->id,
 265       },
 266     ],
 267   }, "${title}: calculated data");
 268 }
 269
 270 sub test_default_invoice_three_items_sellprice_rounding_discount() {
 271   reset_state();
 272
 273   my $item1   = new_item(qty => 1, sellprice => 5.55, discount => .05);
 274   my $item2   = new_item(qty => 1, sellprice => 5.50, discount => .05);
 275   my $item3   = new_item(qty => 1, sellprice => 5.00, discount => .05);
 276   my $invoice = new_invoice(
 277     taxincluded  => 0,
 278     invoiceitems => [ $item1, $item2, $item3 ],
 279   );
 280
 281   my %taxkeys = map { ($_->id => $_->get_taxkey(date => DateTime->today_local, is_sales => 1, taxzone => $invoice->taxzone_id)) } uniq map { $_->part } ($item1, $item2, $item3);
 282
 283   # this is how price_tax_calculator is implemented. It differs from
 284   # the way sales_order / invoice - forms are calculating:
 285   # linetotal = sellprice 5.55 * qty 1 * (1 - 0.05) = 5.2725; rounded 5.27
 286   # linetotal = sellprice 5.50 * qty 1 * (1 - 0.05) = 5.225 rounded 5.23
 287   # linetotal = sellprice 5.00 * qty 1 * (1 - 0.05) = 4.75; rounded 4.75
 288   # ...
 289
 290   # item 1:
 291   # discount = sellprice 5.55 * discount (0.05) = 0.2775; rounded 0.28
 292   # sellprice = sellprice 5.55 - discount 0.28 = 5.27; rounded 5.27
 293   # linetotal = sellprice 5.27 * qty 1 = 5.27; rounded 5.27
 294   # 19%(5.27) = 1.0013; rounded = 1.00
 295   # total rounded = 6.27
 296
 297   # lastcost 1.93 * qty 1 = 1.93; rounded 1.93
 298   # line marge_total = 3.34
 299   # line marge_percent = 63.3776091081594
 300
 301   # item 2:
 302   # discount = sellprice 5.50 * discount 0.05 = 0.275; rounded 0.28
 303   # sellprice = sellprice 5.50 - discount 0.28 = 5.22; rounded 5.22
 304   # linetotal = sellprice 5.22 * qty 1 = 5.22; rounded 5.22
 305   # 19%(5.22) = 0.9918; rounded = 0.99
 306   # total rounded = 6.21
 307
 308   # lastcost 1.93 * qty 1 = 1.93; rounded 1.93
 309   # line marge_total = 5.22 - 1.93 = 3.29
 310   # line marge_percent = 3.29/5.22 = 0.630268199233716
 311
 312   # item 3:
 313   # discount = sellprice 5.00 * discount 0.25 = 0.25; rounded 0.25
 314   # sellprice = sellprice 5.00 - discount 0.25 = 4.75; rounded 4.75
 315   # linetotal = sellprice 4.75 * qty 1 = 4.75; rounded 4.75
 316   # 19%(4.75) = 0.9025; rounded = 0.90
 317   # total rounded = 5.65
 318
 319   # lastcost 1.93 * qty 1 = 1.93; rounded 1.93
 320   # line marge_total = 2.82
 321   # line marge_percent = 59.3684210526316
 322
 323   my $title = 'default invoice, three items, sellprice, rounding, discount';
 324   my %data  = $invoice->calculate_prices_and_taxes;
 325
 326   is($item1->marge_total,        3.34,               "${title}: item1 marge_total");
 327   is($item1->marge_percent,      63.3776091081594,   "${title}: item1 marge_percent");
 328   is($item1->marge_price_factor, 1,                  "${title}: item1 marge_price_factor");
 329
 330   is($item2->marge_total,        3.29,               "${title}: item2 marge_total");
 331   is($item2->marge_percent,      63.0268199233716,  "${title}: item2 marge_percent");
 332   is($item2->marge_price_factor, 1,                  "${title}: item2 marge_price_factor");
 333
 334   is($item3->marge_total,        2.82,               "${title}: item3 marge_total");
 335   is($item3->marge_percent,      59.3684210526316,   "${title}: item3 marge_percent");
 336   is($item3->marge_price_factor, 1,                  "${title}: item3 marge_price_factor");
 337
 338   is($invoice->netamount,        5.27 + 5.22 + 4.75, "${title}: netamount");
 339
 340   # 6.27 + 6.21 + 5.65 = 18.13
 341   # 1.19*(5.27 + 5.22 + 4.75) = 18.1356; rounded 18.14
 342   #is($invoice->amount,           6.27 + 6.21 + 5.65, "${title}: amount");
 343   is($invoice->amount,           18.14,              "${title}: amount");
 344
 345   is($invoice->marge_total,      3.34 + 3.29 + 2.82, "${title}: marge_total");
 346   is($invoice->marge_percent,    62.007874015748,    "${title}: marge_percent");
 347
 348   is_deeply(\%data, {
 349     allocated                                    => {},
 350     amounts                                      => {
 351       $buchungsgruppe->income_accno_id($taxzone) => {
 352         amount                                   => 15.24,
 353         tax_id                                   => $tax->id,
 354         taxkey                                   => 3,
 355       },
 356     },
 357     amounts_cogs                                 => {},
 358     assembly_items                               => [
 359       [], [], [],
 360     ],
 361     exchangerate                                 => 1,
 362     taxes                                        => {
 363       $tax->chart_id                             => 2.9,
 364     },
 365     items                                        => [
 366       { linetotal                                => 5.27,
 367         linetotal_cost                           => 1.93,
 368         sellprice                                => 5.27,
 369         tax_amount                               => 1.0013,
 370         taxkey_id                                => $taxkeys{$item1->parts_id}->id,
 371       },
 372       { linetotal                                => 5.22,
 373         linetotal_cost                           => 1.93,
 374         sellprice                                => 5.22,
 375         tax_amount                               => 0.9918,
 376         taxkey_id                                => $taxkeys{$item2->parts_id}->id,
 377       },
 378       { linetotal                                => 4.75,
 379         linetotal_cost                           => 1.93,
 380         sellprice                                => 4.75,
 381         tax_amount                               => 0.9025,
 382         taxkey_id                                => $taxkeys{$item3->parts_id}->id,
 383       }
 384     ],
 385   }, "${title}: calculated data");
 386 }
 387
 388 sub test_default_invoice_one_item_19_tax_not_included_rounding_discount() {
 389   reset_state();
 390
 391   my $item   = new_item(qty => 6, part => $parts[2], discount => 0.03);
 392   my $invoice = new_invoice(
 393     taxincluded  => 0,
 394     invoiceitems => [ $item ],
 395   );
 396
 397   my %taxkeys = map { ($_->id => $_->get_taxkey(date => DateTime->today_local, is_sales => 1, taxzone => $invoice->taxzone_id)) } uniq map { $_->part } ($item);
 398
 399   # PTC and ar form calculate linetotal differently:
 400   # 6 parts for 0.60 with 3% discount
 401   #
 402   # ar form:
 403   # linetotal = sellprice 0.60 * qty 6 * discount (1 - 0.03) = 3.492 rounded 3.49
 404   # total = 3.49 + 0.66 = 4.15
 405   #
 406   # PTC:
 407   # discount = sellprice 0.60 * discount (0.03) = 0.018; rounded 0.02
 408   # sellprice = sellprice 0.60 - discount 0.02  = 0.58
 409   # linetotal = sellprice 0.58 * qty 6 = 3.48
 410   # 19%(3.48) = 0.6612; rounded = 0.66
 411   # total rounded = 3.48 + 0.66 = 4.14
 412
 413   my $title = 'default invoice, one item, sellprice, rounding, discount';
 414   my %data  = $invoice->calculate_prices_and_taxes;
 415
 416   is($invoice->netamount,         3.48,              "${title}: netamount");
 417
 418   is($invoice->amount,            4.14,              "${title}: amount");
 419
 420   is($invoice->marge_total,       3.48,              "${title}: marge_total");
 421   is($invoice->marge_percent,      100,              "${title}: marge_percent");
 422
 423   is_deeply(\%data, {
 424     allocated                                    => {},
 425     amounts                                      => {
 426       $buchungsgruppe->income_accno_id($taxzone) => {
 427         amount                                   => 3.48,
 428         tax_id                                   => $tax->id,
 429         taxkey                                   => 3,
 430       },
 431     },
 432     amounts_cogs                                 => {},
 433     assembly_items                               => [
 434       [],
 435     ],
 436     exchangerate                                 => 1,
 437     taxes                                        => {
 438       $tax->chart_id                             => 0.66,
 439     },
 440     items                                        => [
 441       { linetotal                                => 3.48,
 442         linetotal_cost                           => 0,
 443         sellprice                                => 0.58,
 444         tax_amount                               => 0.6612,
 445         taxkey_id                                => $taxkeys{$item->parts_id}->id,
 446       },
 447     ],
 448   }, "${title}: calculated data");
 449 }
 450
 451 Support::TestSetup::login();
 452
 453 test_default_invoice_one_item_19_tax_not_included();
 454 test_default_invoice_two_items_19_7_tax_not_included();
 455 test_default_invoice_three_items_sellprice_rounding_discount();
 456 test_default_invoice_one_item_19_tax_not_included_rounding_discount();
 457
 458 clear_up();
 459 done_testing();