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     part_type          => 'part',
  66     buchungsgruppen_id => $buchungsgruppe->id,
  67     unit               => $unit->name,
  68     %{ $params{part1} }
  69   )->save;
  70
  71   push @parts, SL::DB::Part->new(
  72     partnumber         => 'T0815',
  73     description        => 'Zero EIGHT fifteeN @ 7%',
  74     lastcost           => 5.473,
  75     sellprice          => 9.714,
  76     part_type          => 'part',
  77     buchungsgruppen_id => $buchungsgruppe7->id,
  78     unit               => $unit->name,
  79     %{ $params{part2} }
  80   )->save;
  81
  82   push @parts, SL::DB::Part->new(
  83     partnumber         => 'T888',
  84     description        => 'Triple 8',
  85     lastcost           => 0,
  86     sellprice          => 0.6,
  87     part_type          => 'part',
  88     buchungsgruppen_id => $buchungsgruppe->id,
  89     unit               => $unit->name,
  90     %{ $params{part3} }
  91   )->save;
  92
  93 }
  94
  95 sub new_invoice {
  96   my %params  = @_;
  97
  98   return SL::DB::Invoice->new(
  99     customer_id => $customer->id,
 100     currency_id => $currency_id,
 101     employee_id => $employee->id,
 102     salesman_id => $employee->id,
 103     gldate      => DateTime->today_local->to_kivitendo,
 104     taxzone_id  => $taxzone->id,
 105     transdate   => DateTime->today_local->to_kivitendo,
 106     invoice     => 1,
 107     type        => 'invoice',
 108     %params,
 109   );
 110 }
 111
 112 sub new_item {
 113   my (%params) = @_;
 114
 115   my $part = delete($params{part}) || $parts[0];
 116
 117   return SL::DB::InvoiceItem->new(
 118     parts_id    => $part->id,
 119     lastcost    => $part->lastcost,
 120     sellprice   => $part->sellprice,
 121     description => $part->description,
 122     unit        => $part->unit,
 123     %params,
 124   );
 125 }
 126
 127 sub test_default_invoice_one_item_19_tax_not_included() {
 128   reset_state();
 129
 130   my $item    = new_item(qty => 2.5);
 131   my $invoice = new_invoice(
 132     taxincluded  => 0,
 133     invoiceitems => [ $item ],
 134   );
 135
 136   my $taxkey = $item->part->get_taxkey(date => DateTime->today_local, is_sales => 1, taxzone => $invoice->taxzone_id);
 137
 138   # sellprice 2.34 * qty 2.5 = 5.85
 139   # 19%(5.85) = 1.1115; rounded = 1.11
 140   # total rounded = 6.96
 141
 142   # lastcost 1.93 * qty 2.5 = 4.825; rounded 4.83
 143   # line marge_total = 1.02
 144   # line marge_percent = 17.4358974358974
 145
 146   my $title = 'default invoice, one item, 19% tax not included';
 147   my %data  = $invoice->calculate_prices_and_taxes;
 148
 149   is($item->marge_total,        1.02,             "${title}: item marge_total");
 150   is($item->marge_percent,      17.4358974358974, "${title}: item marge_percent");
 151   is($item->marge_price_factor, 1,                "${title}: item marge_price_factor");
 152
 153   is($invoice->netamount,       5.85,             "${title}: netamount");
 154   is($invoice->amount,          6.96,             "${title}: amount");
 155   is($invoice->marge_total,     1.02,             "${title}: marge_total");
 156   is($invoice->marge_percent,   17.4358974358974, "${title}: marge_percent");
 157
 158   is_deeply(\%data, {
 159     allocated                                    => {},
 160     amounts                                      => {
 161       $buchungsgruppe->income_accno_id($taxzone) => {
 162         amount                                   => 5.85,
 163         tax_id                                   => $tax->id,
 164         taxkey                                   => 3,
 165       },
 166     },
 167     amounts_cogs                                 => {},
 168     assembly_items                               => [
 169       [],
 170     ],
 171     exchangerate                                 => 1,
 172     taxes                                        => {
 173       $tax->chart_id                             => 1.11,
 174     },
 175     items                                        => [
 176       { linetotal                                => 5.85,
 177         linetotal_cost                           => 4.83,
 178         sellprice                                => 2.34,
 179         tax_amount                               => 1.1115,
 180         taxkey_id                                => $taxkey->id,
 181       },
 182     ],
 183     rounding                                    =>  0,
 184   }, "${title}: calculated data");
 185 }
 186
 187 sub test_default_invoice_two_items_19_7_tax_not_included() {
 188   reset_state();
 189
 190   my $item1   = new_item(qty => 2.5);
 191   my $item2   = new_item(qty => 1.2, part => $parts[1]);
 192   my $invoice = new_invoice(
 193     taxincluded  => 0,
 194     invoiceitems => [ $item1, $item2 ],
 195   );
 196
 197   my $taxkey1 = $item1->part->get_taxkey(date => DateTime->today_local, is_sales => 1, taxzone => $invoice->taxzone_id);
 198   my $taxkey2 = $item2->part->get_taxkey(date => DateTime->today_local, is_sales => 1, taxzone => $invoice->taxzone_id);
 199
 200   # item 1:
 201   # sellprice 2.34 * qty 2.5 = 5.85
 202   # 19%(5.85) = 1.1115; rounded = 1.11
 203   # total rounded = 6.96
 204
 205   # lastcost 1.93 * qty 2.5 = 4.825; rounded 4.83
 206   # line marge_total = 1.02
 207   # line marge_percent = 17.4358974358974
 208
 209   # item 2:
 210   # sellprice 9.714 * qty 1.2 = 11.6568 rounded 11.66
 211   # 7%(11.6568) = 0.815976; rounded = 0.82
 212   # total rounded = 12.48
 213
 214   # lastcost 5.473 * qty 1.2 = 6.5676; rounded 6.57
 215   # line marge_total = 5.09
 216   # line marge_percent = 43.6535162950257
 217
 218   my $title = 'default invoice, two item, 19/7% tax not included';
 219   my %data  = $invoice->calculate_prices_and_taxes;
 220
 221   is($item1->marge_total,        1.02,             "${title}: item1 marge_total");
 222   is($item1->marge_percent,      17.4358974358974, "${title}: item1 marge_percent");
 223   is($item1->marge_price_factor, 1,                "${title}: item1 marge_price_factor");
 224
 225   is($item2->marge_total,        5.09,             "${title}: item2 marge_total");
 226   is($item2->marge_percent,      43.6535162950257, "${title}: item2 marge_percent");
 227   is($item2->marge_price_factor, 1,                "${title}: item2 marge_price_factor");
 228
 229   is($invoice->netamount,        5.85 + 11.66,     "${title}: netamount");
 230   is($invoice->amount,           6.96 + 12.48,     "${title}: amount");
 231   is($invoice->marge_total,      1.02 + 5.09,      "${title}: marge_total");
 232   is($invoice->marge_percent,    34.8943460879497, "${title}: marge_percent");
 233
 234   is_deeply(\%data, {
 235     allocated                                     => {},
 236     amounts                                       => {
 237       $buchungsgruppe->income_accno_id($taxzone)  => {
 238         amount                                    => 5.85,
 239         tax_id                                    => $tax->id,
 240         taxkey                                    => 3,
 241       },
 242       $buchungsgruppe7->income_accno_id($taxzone) => {
 243         amount                                    => 11.66,
 244         tax_id                                    => $tax7->id,
 245         taxkey                                    => 2,
 246       },
 247     },
 248     amounts_cogs                                  => {},
 249     assembly_items                                => [
 250       [], [],
 251     ],
 252     exchangerate                                  => 1,
 253     taxes                                         => {
 254       $tax->chart_id                              => 1.11,
 255       $tax7->chart_id                             => 0.82,
 256     },
 257     items                                        => [
 258       { linetotal                                => 5.85,
 259         linetotal_cost                           => 4.83,
 260         sellprice                                => 2.34,
 261         tax_amount                               => 1.1115,
 262         taxkey_id                                => $taxkey1->id,
 263       },
 264       { linetotal                                => 11.66,
 265         linetotal_cost                           => 6.57,
 266         sellprice                                => 9.714,
 267         tax_amount                               => 0.8162,
 268         taxkey_id                                => $taxkey2->id,
 269       },
 270     ],
 271     rounding                                    =>  0,
 272   }, "${title}: calculated data");
 273 }
 274
 275 sub test_default_invoice_three_items_sellprice_rounding_discount() {
 276   reset_state();
 277
 278   my $item1   = new_item(qty => 1, sellprice => 5.55, discount => .05);
 279   my $item2   = new_item(qty => 1, sellprice => 5.50, discount => .05);
 280   my $item3   = new_item(qty => 1, sellprice => 5.00, discount => .05);
 281   my $invoice = new_invoice(
 282     taxincluded  => 0,
 283     invoiceitems => [ $item1, $item2, $item3 ],
 284   );
 285
 286   my %taxkeys = map { ($_->id => $_->get_taxkey(date => DateTime->today_local, is_sales => 1, taxzone => $invoice->taxzone_id)) } uniq map { $_->part } ($item1, $item2, $item3);
 287
 288   # this is how price_tax_calculator is implemented. It differs from
 289   # the way sales_order / invoice - forms are calculating:
 290   # linetotal = sellprice 5.55 * qty 1 * (1 - 0.05) = 5.2725; rounded 5.27
 291   # linetotal = sellprice 5.50 * qty 1 * (1 - 0.05) = 5.225 rounded 5.23
 292   # linetotal = sellprice 5.00 * qty 1 * (1 - 0.05) = 4.75; rounded 4.75
 293   # ...
 294
 295   # item 1:
 296   # discount = sellprice 5.55 * discount (0.05) = 0.2775; rounded 0.28
 297   # sellprice = sellprice 5.55 - discount 0.28 = 5.27; rounded 5.27
 298   # linetotal = sellprice 5.27 * qty 1 = 5.27; rounded 5.27
 299   # 19%(5.27) = 1.0013; rounded = 1.00
 300   # total rounded = 6.27
 301
 302   # lastcost 1.93 * qty 1 = 1.93; rounded 1.93
 303   # line marge_total = 3.34
 304   # line marge_percent = 63.3776091081594
 305
 306   # item 2:
 307   # discount = sellprice 5.50 * discount 0.05 = 0.275; rounded 0.28
 308   # sellprice = sellprice 5.50 - discount 0.28 = 5.22; rounded 5.22
 309   # linetotal = sellprice 5.22 * qty 1 = 5.22; rounded 5.22
 310   # 19%(5.22) = 0.9918; rounded = 0.99
 311   # total rounded = 6.21
 312
 313   # lastcost 1.93 * qty 1 = 1.93; rounded 1.93
 314   # line marge_total = 5.22 - 1.93 = 3.29
 315   # line marge_percent = 3.29/5.22 = 0.630268199233716
 316
 317   # item 3:
 318   # discount = sellprice 5.00 * discount 0.25 = 0.25; rounded 0.25
 319   # sellprice = sellprice 5.00 - discount 0.25 = 4.75; rounded 4.75
 320   # linetotal = sellprice 4.75 * qty 1 = 4.75; rounded 4.75
 321   # 19%(4.75) = 0.9025; rounded = 0.90
 322   # total rounded = 5.65
 323
 324   # lastcost 1.93 * qty 1 = 1.93; rounded 1.93
 325   # line marge_total = 2.82
 326   # line marge_percent = 59.3684210526316
 327
 328   my $title = 'default invoice, three items, sellprice, rounding, discount';
 329   my %data  = $invoice->calculate_prices_and_taxes;
 330
 331   is($item1->marge_total,        3.34,               "${title}: item1 marge_total");
 332   is($item1->marge_percent,      63.3776091081594,   "${title}: item1 marge_percent");
 333   is($item1->marge_price_factor, 1,                  "${title}: item1 marge_price_factor");
 334
 335   is($item2->marge_total,        3.29,               "${title}: item2 marge_total");
 336   is($item2->marge_percent,      63.0268199233716,  "${title}: item2 marge_percent");
 337   is($item2->marge_price_factor, 1,                  "${title}: item2 marge_price_factor");
 338
 339   is($item3->marge_total,        2.82,               "${title}: item3 marge_total");
 340   is($item3->marge_percent,      59.3684210526316,   "${title}: item3 marge_percent");
 341   is($item3->marge_price_factor, 1,                  "${title}: item3 marge_price_factor");
 342
 343   is($invoice->netamount,        5.27 + 5.22 + 4.75, "${title}: netamount");
 344
 345   # 6.27 + 6.21 + 5.65 = 18.13
 346   # 1.19*(5.27 + 5.22 + 4.75) = 18.1356; rounded 18.14
 347   #is($invoice->amount,           6.27 + 6.21 + 5.65, "${title}: amount");
 348   is($invoice->amount,           18.14,              "${title}: amount");
 349
 350   is($invoice->marge_total,      3.34 + 3.29 + 2.82, "${title}: marge_total");
 351   is($invoice->marge_percent,    62.007874015748,    "${title}: marge_percent");
 352
 353   is_deeply(\%data, {
 354     allocated                                    => {},
 355     amounts                                      => {
 356       $buchungsgruppe->income_accno_id($taxzone) => {
 357         amount                                   => 15.24,
 358         tax_id                                   => $tax->id,
 359         taxkey                                   => 3,
 360       },
 361     },
 362     amounts_cogs                                 => {},
 363     assembly_items                               => [
 364       [], [], [],
 365     ],
 366     exchangerate                                 => 1,
 367     taxes                                        => {
 368       $tax->chart_id                             => 2.9,
 369     },
 370     items                                        => [
 371       { linetotal                                => 5.27,
 372         linetotal_cost                           => 1.93,
 373         sellprice                                => 5.27,
 374         tax_amount                               => 1.0013,
 375         taxkey_id                                => $taxkeys{$item1->parts_id}->id,
 376       },
 377       { linetotal                                => 5.22,
 378         linetotal_cost                           => 1.93,
 379         sellprice                                => 5.22,
 380         tax_amount                               => 0.9918,
 381         taxkey_id                                => $taxkeys{$item2->parts_id}->id,
 382       },
 383       { linetotal                                => 4.75,
 384         linetotal_cost                           => 1.93,
 385         sellprice                                => 4.75,
 386         tax_amount                               => 0.9025,
 387         taxkey_id                                => $taxkeys{$item3->parts_id}->id,
 388       }
 389     ],
 390     rounding                                    =>  0,
 391   }, "${title}: calculated data");
 392 }
 393
 394 sub test_default_invoice_one_item_19_tax_not_included_rounding_discount() {
 395   reset_state();
 396
 397   my $item   = new_item(qty => 6, part => $parts[2], discount => 0.03);
 398   my $invoice = new_invoice(
 399     taxincluded  => 0,
 400     invoiceitems => [ $item ],
 401   );
 402
 403   my %taxkeys = map { ($_->id => $_->get_taxkey(date => DateTime->today_local, is_sales => 1, taxzone => $invoice->taxzone_id)) } uniq map { $_->part } ($item);
 404
 405   # PTC and ar form calculate linetotal differently:
 406   # 6 parts for 0.60 with 3% discount
 407   #
 408   # ar form:
 409   # linetotal = sellprice 0.60 * qty 6 * discount (1 - 0.03) = 3.492 rounded 3.49
 410   # total = 3.49 + 0.66 = 4.15
 411   #
 412   # PTC:
 413   # discount = sellprice 0.60 * discount (0.03) = 0.018; rounded 0.02
 414   # sellprice = sellprice 0.60 - discount 0.02  = 0.58
 415   # linetotal = sellprice 0.58 * qty 6 = 3.48
 416   # 19%(3.48) = 0.6612; rounded = 0.66
 417   # total rounded = 3.48 + 0.66 = 4.14
 418
 419   my $title = 'default invoice, one item, sellprice, rounding, discount';
 420   my %data  = $invoice->calculate_prices_and_taxes;
 421
 422   is($invoice->netamount,         3.48,              "${title}: netamount");
 423
 424   is($invoice->amount,            4.14,              "${title}: amount");
 425
 426   is($invoice->marge_total,       3.48,              "${title}: marge_total");
 427   is($invoice->marge_percent,      100,              "${title}: marge_percent");
 428
 429   is_deeply(\%data, {
 430     allocated                                    => {},
 431     amounts                                      => {
 432       $buchungsgruppe->income_accno_id($taxzone) => {
 433         amount                                   => 3.48,
 434         tax_id                                   => $tax->id,
 435         taxkey                                   => 3,
 436       },
 437     },
 438     amounts_cogs                                 => {},
 439     assembly_items                               => [
 440       [],
 441     ],
 442     exchangerate                                 => 1,
 443     taxes                                        => {
 444       $tax->chart_id                             => 0.66,
 445     },
 446     items                                        => [
 447       { linetotal                                => 3.48,
 448         linetotal_cost                           => 0,
 449         sellprice                                => 0.58,
 450         tax_amount                               => 0.6612,
 451         taxkey_id                                => $taxkeys{$item->parts_id}->id,
 452       },
 453     ],
 454     rounding                                    =>  0,
 455   }, "${title}: calculated data");
 456 }
 457
 458 Support::TestSetup::login();
 459
 460 test_default_invoice_one_item_19_tax_not_included();
 461 test_default_invoice_two_items_19_7_tax_not_included();
 462 test_default_invoice_three_items_sellprice_rounding_discount();
 463 test_default_invoice_one_item_19_tax_not_included_rounding_discount();
 464
 465 clear_up();
 466 done_testing();