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 Support::TestSetup;
  11 use Test::Exception;
  12
  13 use SL::DB::Buchungsgruppe;
  14 use SL::DB::Currency;
  15 use SL::DB::Customer;
  16 use SL::DB::Employee;
  17 use SL::DB::Invoice;
  18 use SL::DB::Part;
  19 use SL::DB::Unit;
  20
  21 my ($customer, $currency_id, @parts, $buchungsgruppe, $buchungsgruppe7, $unit, $employee, $tax, $tax7, $taxzone);
  22
  23 sub reset_state {
  24   my %params = @_;
  25
  26   $params{$_} ||= {} for qw(buchungsgruppe unit customer part tax);
  27
  28   SL::DB::Manager::Invoice->delete_all(all => 1);
  29   SL::DB::Manager::Part->delete_all(all => 1);
  30   SL::DB::Manager::Customer->delete_all(all => 1);
  31
  32   $buchungsgruppe  = SL::DB::Manager::Buchungsgruppe->find_by(description => 'Standard 19%', %{ $params{buchungsgruppe} }) || croak "No accounting group";
  33   $buchungsgruppe7 = SL::DB::Manager::Buchungsgruppe->find_by(description => 'Standard 7%')                                || croak "No accounting group for 7\%";
  34   $unit            = SL::DB::Manager::Unit->find_by(name => 'kg', %{ $params{unit} })                                      || croak "No unit";
  35   $employee        = SL::DB::Manager::Employee->current                                                                    || croak "No employee";
  36   $tax             = SL::DB::Manager::Tax->find_by(taxkey => 3, rate => 0.19, %{ $params{tax} })                           || croak "No tax";
  37   $tax7            = SL::DB::Manager::Tax->find_by(taxkey => 2, rate => 0.07)                                              || croak "No tax for 7\%";
  38   $taxzone         = SL::DB::Manager::TaxZone->find_by( description => 'Inland')                                           || croak "No taxzone";
  39
  40   $currency_id     = $::instance_conf->get_currency_id;
  41
  42   $customer     = SL::DB::Customer->new(
  43     name        => 'Test Customer',
  44     currency_id => $currency_id,
  45     %{ $params{customer} }
  46   )->save;
  47
  48   @parts = ();
  49   push @parts, SL::DB::Part->new(
  50     partnumber         => 'T4254',
  51     description        => 'Fourty-two fifty-four',
  52     lastcost           => 1.93,
  53     sellprice          => 2.34,
  54     buchungsgruppen_id => $buchungsgruppe->id,
  55     unit               => $unit->name,
  56     %{ $params{part1} }
  57   )->save;
  58
  59   push @parts, SL::DB::Part->new(
  60     partnumber         => 'T0815',
  61     description        => 'Zero EIGHT fifteeN @ 7%',
  62     lastcost           => 5.473,
  63     sellprice          => 9.714,
  64     buchungsgruppen_id => $buchungsgruppe7->id,
  65     unit               => $unit->name,
  66     %{ $params{part2} }
  67   )->save;
  68 }
  69
  70 sub new_invoice {
  71   my %params  = @_;
  72
  73   return SL::DB::Invoice->new(
  74     customer_id => $customer->id,
  75     currency_id => $currency_id,
  76     employee_id => $employee->id,
  77     salesman_id => $employee->id,
  78     gldate      => DateTime->today_local->to_kivitendo,
  79     taxzone_id  => $taxzone->id,
  80     transdate   => DateTime->today_local->to_kivitendo,
  81     invoice     => 1,
  82     type        => 'invoice',
  83     %params,
  84   );
  85 }
  86
  87 sub new_item {
  88   my (%params) = @_;
  89
  90   my $part = delete($params{part}) || $parts[0];
  91
  92   return SL::DB::InvoiceItem->new(
  93     parts_id    => $part->id,
  94     lastcost    => $part->lastcost,
  95     sellprice   => $part->sellprice,
  96     description => $part->description,
  97     unit        => $part->unit,
  98     %params,
  99   );
 100 }
 101
 102 sub test_default_invoice_one_item_19_tax_not_included() {
 103   reset_state();
 104
 105   my $item    = new_item(qty => 2.5);
 106   my $invoice = new_invoice(
 107     taxincluded  => 0,
 108     invoiceitems => [ $item ],
 109   );
 110
 111   # sellprice 2.34 * qty 2.5 = 5.85
 112   # 19%(5.85) = 1.1115; rounded = 1.11
 113   # total rounded = 6.96
 114
 115   # lastcost 1.93 * qty 2.5 = 4.825; rounded 4.83
 116   # line marge_total = 1.02
 117   # line marge_percent = 17.4358974358974
 118
 119   my $title = 'default invoice, one item, 19% tax not included';
 120   my %data  = $invoice->calculate_prices_and_taxes;
 121
 122   is($item->marge_total,        1.02,             "${title}: item marge_total");
 123   is($item->marge_percent,      17.4358974358974, "${title}: item marge_percent");
 124   is($item->marge_price_factor, 1,                "${title}: item marge_price_factor");
 125
 126   is($invoice->netamount,       5.85,             "${title}: netamount");
 127   is($invoice->amount,          6.96,             "${title}: amount");
 128   is($invoice->marge_total,     1.02,             "${title}: marge_total");
 129   is($invoice->marge_percent,   17.4358974358974, "${title}: marge_percent");
 130
 131   is_deeply(\%data, {
 132     allocated                                    => {},
 133     amounts                                      => {
 134       $buchungsgruppe->income_accno_id($taxzone) => {
 135         amount                                   => 5.85,
 136         tax_id                                   => $tax->id,
 137         taxkey                                   => 3,
 138       },
 139     },
 140     amounts_cogs                                 => {},
 141     assembly_items                               => [
 142       [],
 143     ],
 144     exchangerate                                 => 1,
 145     taxes                                        => {
 146       $tax->chart_id                             => 1.11,
 147     },
 148   }, "${title}: calculated data");
 149 }
 150
 151 sub test_default_invoice_two_items_19_7_tax_not_included() {
 152   reset_state();
 153
 154   my $item1   = new_item(qty => 2.5);
 155   my $item2   = new_item(qty => 1.2, part => $parts[1]);
 156   my $invoice = new_invoice(
 157     taxincluded  => 0,
 158     invoiceitems => [ $item1, $item2 ],
 159   );
 160
 161   # item 1:
 162   # sellprice 2.34 * qty 2.5 = 5.85
 163   # 19%(5.85) = 1.1115; rounded = 1.11
 164   # total rounded = 6.96
 165
 166   # lastcost 1.93 * qty 2.5 = 4.825; rounded 4.83
 167   # line marge_total = 1.02
 168   # line marge_percent = 17.4358974358974
 169
 170   # item 2:
 171   # sellprice 9.714 * qty 1.2 = 11.6568 rounded 11.66
 172   # 7%(11.6568) = 0.815976; rounded = 0.82
 173   # total rounded = 12.48
 174
 175   # lastcost 5.473 * qty 1.2 = 6.5676; rounded 6.57
 176   # line marge_total = 5.09
 177   # line marge_percent = 43.6535162950257
 178
 179   my $title = 'default invoice, two item, 19/7% tax not included';
 180   my %data  = $invoice->calculate_prices_and_taxes;
 181
 182   is($item1->marge_total,        1.02,             "${title}: item1 marge_total");
 183   is($item1->marge_percent,      17.4358974358974, "${title}: item1 marge_percent");
 184   is($item1->marge_price_factor, 1,                "${title}: item1 marge_price_factor");
 185
 186   is($item2->marge_total,        5.09,             "${title}: item2 marge_total");
 187   is($item2->marge_percent,      43.6535162950257, "${title}: item2 marge_percent");
 188   is($item2->marge_price_factor, 1,                "${title}: item2 marge_price_factor");
 189
 190   is($invoice->netamount,        5.85 + 11.66,     "${title}: netamount");
 191   is($invoice->amount,           6.96 + 12.48,     "${title}: amount");
 192   is($invoice->marge_total,      1.02 + 5.09,      "${title}: marge_total");
 193   is($invoice->marge_percent,    34.8943460879497, "${title}: marge_percent");
 194
 195   is_deeply(\%data, {
 196     allocated                                     => {},
 197     amounts                                       => {
 198       $buchungsgruppe->income_accno_id($taxzone)  => {
 199         amount                                    => 5.85,
 200         tax_id                                    => $tax->id,
 201         taxkey                                    => 3,
 202       },
 203       $buchungsgruppe7->income_accno_id($taxzone) => {
 204         amount                                    => 11.66,
 205         tax_id                                    => $tax7->id,
 206         taxkey                                    => 2,
 207       },
 208     },
 209     amounts_cogs                                  => {},
 210     assembly_items                                => [
 211       [], [],
 212     ],
 213     exchangerate                                  => 1,
 214     taxes                                         => {
 215       $tax->chart_id                              => 1.11,
 216       $tax7->chart_id                             => 0.82,
 217     },
 218   }, "${title}: calculated data");
 219 }
 220
 221 sub test_default_invoice_three_items_sellprice_rounding_discount() {
 222   reset_state();
 223
 224   my $item1   = new_item(qty => 1, sellprice => 5.55, discount => .05);
 225   my $item2   = new_item(qty => 1, sellprice => 5.50, discount => .05);
 226   my $item3   = new_item(qty => 1, sellprice => 5.00, discount => .05);
 227   my $invoice = new_invoice(
 228     taxincluded  => 0,
 229     invoiceitems => [ $item1, $item2, $item3 ],
 230   );
 231
 232   # this is how price_tax_calculator is implemented. It differs from
 233   # the way sales_order / invoice - forms are calculating:
 234   # linetotal = sellprice 5.55 * qty 1 * (1 - 0.05) = 5.2725; rounded 5.27
 235   # linetotal = sellprice 5.50 * qty 1 * (1 - 0.05) = 5.225 rounded 5.23
 236   # linetotal = sellprice 5.00 * qty 1 * (1 - 0.05) = 4.75; rounded 4.75
 237   # ...
 238
 239   # item 1:
 240   # discount = sellprice 5.55 * discount (0.05) = 0.2775; rounded 0.28
 241   # sellprice = sellprice 5.55 - discount 0.28 = 5.27; rounded 5.27
 242   # linetotal = sellprice 5.27 * qty 1 = 5.27; rounded 5.27
 243   # 19%(5.27) = 1.0013; rounded = 1.00
 244   # total rounded = 6.27
 245
 246   # lastcost 1.93 * qty 1 = 1.93; rounded 1.93
 247   # line marge_total = 3.34
 248   # line marge_percent = 63.3776091081594
 249
 250   # item 2:
 251   # discount = sellprice 5.50 * discount 0.05 = 0.275; rounded 0.28
 252   # sellprice = sellprice 5.50 - discount 0.28 = 5.22; rounded 5.22
 253   # linetotal = sellprice 5.22 * qty 1 = 5.22; rounded 5.22
 254   # 19%(5.22) = 0.9918; rounded = 0.99
 255   # total rounded = 6.21
 256
 257   # lastcost 1.93 * qty 1 = 1.93; rounded 1.93
 258   # line marge_total = 5.22 - 1.93 = 3.29
 259   # line marge_percent = 3.29/5.22 = 0.630268199233716
 260
 261   # item 3:
 262   # discount = sellprice 5.00 * discount 0.25 = 0.25; rounded 0.25
 263   # sellprice = sellprice 5.00 - discount 0.25 = 4.75; rounded 4.75
 264   # linetotal = sellprice 4.75 * qty 1 = 4.75; rounded 4.75
 265   # 19%(4.75) = 0.9025; rounded = 0.90
 266   # total rounded = 5.65
 267
 268   # lastcost 1.93 * qty 1 = 1.93; rounded 1.93
 269   # line marge_total = 2.82
 270   # line marge_percent = 59.3684210526316
 271
 272   my $title = 'default invoice, three items, sellprice, rounding, discount';
 273   my %data  = $invoice->calculate_prices_and_taxes;
 274
 275   is($item1->marge_total,        3.34,               "${title}: item1 marge_total");
 276   is($item1->marge_percent,      63.3776091081594,   "${title}: item1 marge_percent");
 277   is($item1->marge_price_factor, 1,                  "${title}: item1 marge_price_factor");
 278
 279   is($item2->marge_total,        3.29,               "${title}: item2 marge_total");
 280   is($item2->marge_percent,      63.0268199233716,  "${title}: item2 marge_percent");
 281   is($item2->marge_price_factor, 1,                  "${title}: item2 marge_price_factor");
 282
 283   is($item3->marge_total,        2.82,               "${title}: item3 marge_total");
 284   is($item3->marge_percent,      59.3684210526316,   "${title}: item3 marge_percent");
 285   is($item3->marge_price_factor, 1,                  "${title}: item3 marge_price_factor");
 286
 287   is($invoice->netamount,        5.27 + 5.22 + 4.75, "${title}: netamount");
 288
 289   # 6.27 + 6.21 + 5.65 = 18.13
 290   # 1.19*(5.27 + 5.22 + 4.75) = 18.1356; rounded 18.14
 291   #is($invoice->amount,           6.27 + 6.21 + 5.65, "${title}: amount");
 292   is($invoice->amount,           18.14,              "${title}: amount");
 293
 294   is($invoice->marge_total,      3.34 + 3.29 + 2.82, "${title}: marge_total");
 295   is($invoice->marge_percent,    62.007874015748,    "${title}: marge_percent");
 296
 297   is_deeply(\%data, {
 298     allocated                                    => {},
 299     amounts                                      => {
 300       $buchungsgruppe->income_accno_id($taxzone) => {
 301         amount                                   => 15.24,
 302         tax_id                                   => $tax->id,
 303         taxkey                                   => 3,
 304       },
 305     },
 306     amounts_cogs                                 => {},
 307     assembly_items                               => [
 308       [], [], [],
 309     ],
 310     exchangerate                                 => 1,
 311     taxes                                        => {
 312       $tax->chart_id                             => 2.9,
 313     },
 314   }, "${title}: calculated data");
 315 }
 316
 317 Support::TestSetup::login();
 318
 319 test_default_invoice_one_item_19_tax_not_included();
 320 test_default_invoice_two_items_19_7_tax_not_included();
 321 test_default_invoice_three_items_sellprice_rounding_discount();
 322
 323 done_testing();