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 use SL::Dev::ALL qw(:ALL);
  14
  15 use SL::DB::Buchungsgruppe;
  16 use SL::DB::Currency;
  17 use SL::DB::Customer;
  18 use SL::DB::DeliveryOrder;
  19 use SL::DB::Employee;
  20 use SL::DB::Invoice;
  21 use SL::DB::Order;
  22 use SL::DB::Part;
  23 use SL::DB::Unit;
  24 use SL::DB::TaxZone;
  25
  26 my ($customer, @parts, $buchungsgruppe, $buchungsgruppe7, $unit, $employee, $tax, $tax7, $taxzone);
  27 my ($transdate);
  28
  29 sub clear_up {
  30   SL::DB::Manager::Order->delete_all(all => 1);
  31   SL::DB::Manager::DeliveryOrder->delete_all(all => 1);
  32   SL::DB::Manager::InvoiceItem->delete_all(all => 1);
  33   SL::DB::Manager::Invoice->delete_all(all => 1);
  34   SL::DB::Manager::Part->delete_all(all => 1);
  35   SL::DB::Manager::Customer->delete_all(all => 1);
  36 };
  37
  38 sub reset_state {
  39   my %params = @_;
  40
  41   $params{$_} ||= {} for qw(buchungsgruppe unit customer part tax);
  42
  43   clear_up();
  44
  45   $buchungsgruppe  = SL::DB::Manager::Buchungsgruppe->find_by(description => 'Standard 19%', %{ $params{buchungsgruppe} }) || croak "No accounting group";
  46   $buchungsgruppe7 = SL::DB::Manager::Buchungsgruppe->find_by(description => 'Standard 7%')                                || croak "No accounting group for 7\%";
  47   $unit            = SL::DB::Manager::Unit->find_by(name => 'kg', %{ $params{unit} })                                      || croak "No unit";
  48   $employee        = SL::DB::Manager::Employee->current                                                                    || croak "No employee";
  49   $tax             = SL::DB::Manager::Tax->find_by(taxkey => 3, rate => 0.19, %{ $params{tax} })                           || croak "No tax";
  50   $tax7            = SL::DB::Manager::Tax->find_by(taxkey => 2, rate => 0.07)                                              || croak "No tax for 7\%";
  51   $taxzone         = SL::DB::Manager::TaxZone->find_by( description => 'Inland')                                           || croak "No taxzone";
  52
  53   $customer     = new_customer(
  54     name        => 'Test Customer',
  55     taxzone_id  => $taxzone->id,
  56     %{ $params{customer} }
  57   )->save;
  58
  59   @parts = ();
  60   push @parts, new_part(
  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, new_part(
  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, new_part(
  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 create_sales_invoice(
  96     transdate   => $transdate,
  97     taxzone_id  => $taxzone->id,
  98     %params,
  99   );
 100 }
 101
 102 sub new_item {
 103   my (%params) = @_;
 104
 105   my $part = delete($params{part}) || $parts[0];
 106
 107   return create_invoice_item(
 108     part => $part,
 109     %params,
 110   );
 111 }
 112
 113 sub test_default_invoice_one_item_19_tax_not_included() {
 114   reset_state();
 115
 116   my $item = new_item(qty => 2.5);
 117   my $invoice = new_invoice(
 118     taxincluded  => 0,
 119     invoiceitems => [ $item ],
 120   );
 121
 122   my $taxkey = $item->part->get_taxkey(date => $transdate, is_sales => 1, taxzone => $invoice->taxzone_id);
 123
 124   # sellprice 2.34 * qty 2.5 = 5.85
 125   # 19%(5.85) = 1.1115; rounded = 1.11
 126   # total rounded = 6.96
 127
 128   # lastcost 1.93 * qty 2.5 = 4.825; rounded 4.83
 129   # line marge_total = 1.02
 130   # line marge_percent = 17.4358974358974
 131
 132   my $title = 'default invoice, one item, 19% tax not included';
 133   my %data  = $invoice->calculate_prices_and_taxes;
 134
 135   is($item->marge_total,        1.02,             "${title}: item marge_total");
 136   is($item->marge_percent,      17.4358974358974, "${title}: item marge_percent");
 137   is($item->marge_price_factor, 1,                "${title}: item marge_price_factor");
 138
 139   is($invoice->netamount,       5.85,             "${title}: netamount");
 140   is($invoice->amount,          6.96,             "${title}: amount");
 141   is($invoice->marge_total,     1.02,             "${title}: marge_total");
 142   is($invoice->marge_percent,   17.4358974358974, "${title}: marge_percent");
 143
 144   is_deeply(\%data, {
 145     allocated                                    => {},
 146     amounts                                      => {
 147       $buchungsgruppe->income_accno_id($taxzone) => {
 148         amount                                   => 5.85,
 149         tax_id                                   => $tax->id,
 150         taxkey                                   => 3,
 151       },
 152     },
 153     amounts_cogs                                 => {},
 154     assembly_items                               => [
 155       [],
 156     ],
 157     exchangerate                                 => 1,
 158     taxes_by_chart_id                            => {
 159       $tax->chart_id                             => 1.11,
 160     },
 161     taxes_by_tax_id                              => {
 162       $tax->id                                   => 1.1115,
 163     },
 164     items                                        => [
 165       { linetotal                                => 5.85,
 166         linetotal_cost                           => 4.83,
 167         sellprice                                => 2.34,
 168         tax_amount                               => 1.1115,
 169         taxkey_id                                => $taxkey->id,
 170       },
 171     ],
 172     rounding                                    =>  0,
 173   }, "${title}: calculated data");
 174 }
 175
 176 sub test_default_invoice_two_items_19_7_tax_not_included() {
 177   reset_state();
 178
 179   my $item1   = new_item(qty => 2.5);
 180   my $item2   = new_item(qty => 1.2, part => $parts[1]);
 181   my $invoice = new_invoice(
 182     taxincluded  => 0,
 183     invoiceitems => [ $item1, $item2 ],
 184   );
 185
 186   my $taxkey1 = $item1->part->get_taxkey(date => $transdate, is_sales => 1, taxzone => $invoice->taxzone_id);
 187   my $taxkey2 = $item2->part->get_taxkey(date => $transdate, is_sales => 1, taxzone => $invoice->taxzone_id);
 188
 189   # item 1:
 190   # sellprice 2.34 * qty 2.5 = 5.85
 191   # 19%(5.85) = 1.1115; rounded = 1.11
 192   # total rounded = 6.96
 193
 194   # lastcost 1.93 * qty 2.5 = 4.825; rounded 4.83
 195   # line marge_total = 1.02
 196   # line marge_percent = 17.4358974358974
 197
 198   # item 2:
 199   # sellprice 9.714 * qty 1.2 = 11.6568 rounded 11.66
 200   # 7%(11.6568) = 0.815976; rounded = 0.82
 201   # 7%(11.66)   = 0.8162
 202   # total rounded = 12.48
 203
 204   # lastcost 5.473 * qty 1.2 = 6.5676; rounded 6.57
 205   # line marge_total = 5.09
 206   # line marge_percent = 43.6535162950257
 207
 208   my $title = 'default invoice, two item, 19/7% tax not included';
 209   my %data  = $invoice->calculate_prices_and_taxes;
 210
 211   is($item1->marge_total,        1.02,             "${title}: item1 marge_total");
 212   is($item1->marge_percent,      17.4358974358974, "${title}: item1 marge_percent");
 213   is($item1->marge_price_factor, 1,                "${title}: item1 marge_price_factor");
 214
 215   is($item2->marge_total,        5.09,             "${title}: item2 marge_total");
 216   is($item2->marge_percent,      43.6535162950257, "${title}: item2 marge_percent");
 217   is($item2->marge_price_factor, 1,                "${title}: item2 marge_price_factor");
 218
 219   is($invoice->netamount,        5.85 + 11.66,     "${title}: netamount");
 220   is($invoice->amount,           6.96 + 12.48,     "${title}: amount");
 221   is($invoice->marge_total,      1.02 + 5.09,      "${title}: marge_total");
 222   is($invoice->marge_percent,    34.8943460879497, "${title}: marge_percent");
 223
 224   is_deeply(\%data, {
 225     allocated                                     => {},
 226     amounts                                       => {
 227       $buchungsgruppe->income_accno_id($taxzone)  => {
 228         amount                                    => 5.85,
 229         tax_id                                    => $tax->id,
 230         taxkey                                    => 3,
 231       },
 232       $buchungsgruppe7->income_accno_id($taxzone) => {
 233         amount                                    => 11.66,
 234         tax_id                                    => $tax7->id,
 235         taxkey                                    => 2,
 236       },
 237     },
 238     amounts_cogs                                  => {},
 239     assembly_items                                => [
 240       [], [],
 241     ],
 242     exchangerate                                  => 1,
 243     taxes_by_chart_id                             => {
 244       $tax->chart_id                              => 1.11,
 245       $tax7->chart_id                             => 0.82,
 246     },
 247     taxes_by_tax_id                               => {
 248       $tax->id                                    => 1.1115,
 249       $tax7->id                                   => 0.8162,
 250     },
 251     items                                        => [
 252       { linetotal                                => 5.85,
 253         linetotal_cost                           => 4.83,
 254         sellprice                                => 2.34,
 255         tax_amount                               => 1.1115,
 256         taxkey_id                                => $taxkey1->id,
 257       },
 258       { linetotal                                => 11.66,
 259         linetotal_cost                           => 6.57,
 260         sellprice                                => 9.714,
 261         tax_amount                               => 0.8162,
 262         taxkey_id                                => $taxkey2->id,
 263       },
 264     ],
 265     rounding                                    =>  0,
 266   }, "${title}: calculated data");
 267 }
 268
 269 sub test_default_invoice_three_items_sellprice_rounding_discount() {
 270   reset_state();
 271
 272   my $item1   = new_item(qty => 1, sellprice => 5.55, discount => .05);
 273   my $item2   = new_item(qty => 1, sellprice => 5.50, discount => .05);
 274   my $item3   = new_item(qty => 1, sellprice => 5.00, discount => .05);
 275   my $invoice = new_invoice(
 276     taxincluded  => 0,
 277     invoiceitems => [ $item1, $item2, $item3 ],
 278   );
 279
 280   my %taxkeys = map { ($_->id => $_->get_taxkey(date => $transdate, is_sales => 1, taxzone => $invoice->taxzone_id)) } uniq map { $_->part } ($item1, $item2, $item3);
 281
 282   # item 1:
 283   # discount = sellprice 5.55 * discount (0.05) = 0.2775; rounded 0.28
 284   # linetotal = sellprice 5.55 * (1 - discount 0.05) * qty 1 = 5.2725; rounded 5.27
 285   # 19%(5.27) = 1.0013; rounded = 1.00
 286   # total rounded = 6.27
 287
 288   # lastcost 1.93 * qty 1 = 1.93; rounded 1.93
 289   # line marge_total = 5.27 - 1.93 = 3.34
 290   # line marge_percent = 63.3776091081594
 291
 292   # item 2:
 293   # discount = sellprice 5.50 * discount 0.05 = 0.275; rounded 0.28
 294   # linetotal = sellprice 5.50 * (1 - discount 0.05) * qty 1 = 5.225; rounded 5.23
 295   # 19%(5.23) = .99370; rounded = 0.99
 296   # total rounded = 6.22
 297
 298   # lastcost 1.93 * qty 1 = 1.93; rounded 1.93
 299   # line marge_total = 5.23 - 1.93 = 3.30
 300   # line marge_percent = 3.30/5.23 = 0.630975143403442
 301
 302   # item 3:
 303   # discount = sellprice 5.00 * discount 0.05 = 0.05 = 0.25; rounded 0.25
 304   # linetotal = sellprice 5.00 (1 - discount 0.05) * qty 1 = 4.75; rounded 4.75
 305   # 19%(4.75) = 0.9025; rounded = 0.90
 306   # total rounded = 5.65
 307
 308   # lastcost 1.93 * qty 1 = 1.93; rounded 1.93
 309   # line marge_total = 4.75 - 1.93 = 2.82
 310   # line marge_percent = 2.82/4.75 = 59.3684210526316
 311
 312   my $title = 'default invoice, three items, sellprice, rounding, discount';
 313   my %data  = $invoice->calculate_prices_and_taxes;
 314
 315   is($item1->marge_total,        3.34,               "${title}: item1 marge_total");
 316   is($item1->marge_percent,      63.3776091081594,   "${title}: item1 marge_percent");
 317   is($item1->marge_price_factor, 1,                  "${title}: item1 marge_price_factor");
 318
 319   is($item2->marge_total,        3.30,               "${title}: item2 marge_total");
 320   is($item2->marge_percent,      63.0975143403442,   "${title}: item2 marge_percent");
 321   is($item2->marge_price_factor, 1,                  "${title}: item2 marge_price_factor");
 322
 323   is($item3->marge_total,        2.82,               "${title}: item3 marge_total");
 324   is($item3->marge_percent,      59.3684210526316,   "${title}: item3 marge_percent");
 325   is($item3->marge_price_factor, 1,                  "${title}: item3 marge_price_factor");
 326
 327   is($invoice->netamount,        5.27 + 5.23 + 4.75, "${title}: netamount");
 328
 329   # 6.27 + 6.22 + 5.65 = 18.14
 330   # 1.19*(5.27 + 5.23 + 4.75) = 18.1475; rounded 18.15
 331   #is($invoice->amount,           6.27 + 6.22 + 5.65, "${title}: amount");
 332   is($invoice->amount,           18.15,              "${title}: amount");
 333
 334   is($invoice->marge_total,      3.34 + 3.30 + 2.82, "${title}: marge_total");
 335   is($invoice->marge_percent,    62.0327868852459,   "${title}: marge_percent");
 336
 337   is_deeply(\%data, {
 338     allocated                                    => {},
 339     amounts                                      => {
 340       $buchungsgruppe->income_accno_id($taxzone) => {
 341         amount                                   => 15.25,
 342         tax_id                                   => $tax->id,
 343         taxkey                                   => 3,
 344       },
 345     },
 346     amounts_cogs                                 => {},
 347     assembly_items                               => [
 348       [], [], [],
 349     ],
 350     exchangerate                                 => 1,
 351     taxes_by_chart_id                            => {
 352       $tax->chart_id                             => 2.9,
 353     },
 354     taxes_by_tax_id                              => {
 355       $tax->id                                   => 2.89750,
 356     },
 357     items                                        => [
 358       { linetotal                                => 5.27,
 359         linetotal_cost                           => 1.93,
 360         sellprice                                => 5.27,
 361         tax_amount                               => 1.0013,
 362         taxkey_id                                => $taxkeys{$item1->parts_id}->id,
 363       },
 364       { linetotal                                => 5.23,
 365         linetotal_cost                           => 1.93,
 366         sellprice                                => 5.23,
 367         tax_amount                               => 0.9937,
 368         taxkey_id                                => $taxkeys{$item2->parts_id}->id,
 369       },
 370       { linetotal                                => 4.75,
 371         linetotal_cost                           => 1.93,
 372         sellprice                                => 4.75,
 373         tax_amount                               => 0.9025,
 374         taxkey_id                                => $taxkeys{$item3->parts_id}->id,
 375       }
 376     ],
 377     rounding                                    =>  0,
 378   }, "${title}: calculated data");
 379 }
 380
 381 sub test_default_invoice_one_item_19_tax_not_included_rounding_discount() {
 382   reset_state();
 383
 384   my $item   = new_item(qty => 6, part => $parts[2], discount => 0.03);
 385   my $invoice = new_invoice(
 386     taxincluded  => 0,
 387     invoiceitems => [ $item ],
 388   );
 389
 390   my %taxkeys = map { ($_->id => $_->get_taxkey(date => $transdate, is_sales => 1, taxzone => $invoice->taxzone_id)) } uniq map { $_->part } ($item);
 391
 392   # 6 parts for 0.60 with 3% discount
 393   #
 394   # linetotal = sellprice 0.60 * qty 6 * discount (1 - 0.03) = 3.492 rounded 3.49
 395   # total = 3.49 + 0.66 = 4.15
 396   #
 397
 398   my $title = 'default invoice, one item, sellprice, rounding, discount';
 399   my %data  = $invoice->calculate_prices_and_taxes;
 400
 401   is($invoice->netamount,         3.49,              "${title}: netamount");
 402
 403   is($invoice->amount,            4.15,              "${title}: amount");
 404
 405   is($invoice->marge_total,       3.49,              "${title}: marge_total");
 406   is($invoice->marge_percent,      100,              "${title}: marge_percent");
 407
 408   is_deeply(\%data, {
 409     allocated                                    => {},
 410     amounts                                      => {
 411       $buchungsgruppe->income_accno_id($taxzone) => {
 412         amount                                   => 3.49,
 413         tax_id                                   => $tax->id,
 414         taxkey                                   => 3,
 415       },
 416     },
 417     amounts_cogs                                 => {},
 418     assembly_items                               => [
 419       [],
 420     ],
 421     exchangerate                                 => 1,
 422     taxes_by_chart_id                            => {
 423       $tax->chart_id                             => 0.66,
 424     },
 425     taxes_by_tax_id                              => {
 426       $tax->id                                   => 0.66310,
 427     },
 428     items                                        => [
 429       { linetotal                                => 3.49,
 430         linetotal_cost                           => 0,
 431         sellprice                                => 0.58,
 432         tax_amount                               => 0.6631,
 433         taxkey_id                                => $taxkeys{$item->parts_id}->id,
 434       },
 435     ],
 436     rounding                                     =>  0,
 437   }, "${title}: calculated data");
 438 }
 439
 440 sub test_default_invoice_one_item_19_tax_not_included_rounding_discount_huge_qty() {
 441   reset_state();
 442
 443   my $item   = new_item(qty => 100000, part => $parts[2], discount => 0.03, sellprice => 0.10);
 444   my $invoice = new_invoice(
 445     taxincluded  => 0,
 446     invoiceitems => [ $item ],
 447   );
 448
 449   my %taxkeys = map { ($_->id => $_->get_taxkey(date => $transdate, is_sales => 1, taxzone => $invoice->taxzone_id)) } uniq map { $_->part } ($item);
 450
 451   my $title = 'default invoice, one item, 19% tax not included, rounding, discount, huge qty';
 452   my %data  = $invoice->calculate_prices_and_taxes;
 453
 454   is($invoice->netamount,         9700,              "${title}: netamount");
 455
 456   is($invoice->amount,           11543,              "${title}: amount");
 457
 458   is($invoice->marge_total,       9700,              "${title}: marge_total");
 459   is($invoice->marge_percent,      100,              "${title}: marge_percent");
 460
 461   is_deeply(\%data, {
 462     allocated                                    => {},
 463     amounts                                      => {
 464       $buchungsgruppe->income_accno_id($taxzone) => {
 465         amount                                   => 9700,
 466         tax_id                                   => $tax->id,
 467         taxkey                                   => 3,
 468       },
 469     },
 470     amounts_cogs                                 => {},
 471     assembly_items                               => [
 472       [],
 473     ],
 474     exchangerate                                 => 1,
 475     taxes_by_chart_id                            => {
 476       $tax->chart_id                             => 1843,
 477     },
 478     taxes_by_tax_id                              => {
 479       $tax->id                                   => 1843,
 480     },
 481     items                                        => [
 482       { linetotal                                => 9700,
 483         linetotal_cost                           => 0,
 484         sellprice                                => 0.1,
 485         tax_amount                               => 1843,
 486         taxkey_id                                => $taxkeys{$item->parts_id}->id,
 487       },
 488     ],
 489     rounding                                    =>  0,
 490   }, "${title}: calculated data");
 491 }
 492
 493 sub test_default_invoice_one_item_19_tax_not_included_rounding_discount_big_qty_low_sellprice() {
 494   reset_state();
 495
 496   my $item   = new_item(qty => 10001, sellprice => 0.007, discount => 0.035);
 497   my $invoice = new_invoice(
 498     taxincluded  => 0,
 499     invoiceitems => [ $item ],
 500   );
 501
 502   my %taxkeys = map { ($_->id => $_->get_taxkey(date => $transdate, is_sales => 1, taxzone => $invoice->taxzone_id)) } uniq map { $_->part } ($item);
 503
 504   # item 1:
 505   # discount = sellprice 0.007 * discount (0.035) = 0.000245; rounded 0.00
 506   # sellprice = sellprice 0.007 - discount 0.00 = 0.007
 507   # linetotal = sellprice 0.007 * qty 10001 * (1 - 0.035) = 67.556755; rounded 67.56
 508   # 19%(67.56) = 12.8364; rounded = 12.84
 509   # total rounded = 80.40
 510
 511   # lastcost 1.93 * qty 10001 = 19301.93; rounded 19301.93
 512   # line marge_total = 67.56-19301.93 = -19234.37
 513   # line marge_percent = 100*-19234.37/67.56 = -28470.0562462996
 514
 515   my $title = 'default invoice one item 19 tax not included rounding discount big qty low sellprice';
 516   my %data  = $invoice->calculate_prices_and_taxes;
 517
 518   is($invoice->netamount,                 67.56,    "${title}: netamount");
 519
 520   is($invoice->amount,                    80.40,    "${title}: amount");
 521
 522   is($invoice->marge_total,           -19234.37,    "${title}: marge_total");
 523   is($invoice->marge_percent, -28470.0562462996,    "${title}: marge_percent");
 524
 525   is_deeply(\%data, {
 526     allocated                                    => {},
 527     amounts                                      => {
 528       $buchungsgruppe->income_accno_id($taxzone) => {
 529         amount                                   => 67.56,
 530         tax_id                                   => $tax->id,
 531         taxkey                                   => 3,
 532       },
 533     },
 534     amounts_cogs                                 => {},
 535     assembly_items                               => [
 536       [],
 537     ],
 538     exchangerate                                 => 1,
 539     taxes_by_chart_id                            => {
 540       $tax->chart_id                             => 12.84,
 541     },
 542     taxes_by_tax_id                              => {
 543       $tax->id                                   => 12.8364,
 544     },
 545     items                                        => [
 546       { linetotal                                => 67.56,
 547         linetotal_cost                           => 19301.93,
 548         sellprice                                => 0.007,
 549         tax_amount                               => 12.8364,
 550         taxkey_id                                => $taxkeys{$item->parts_id}->id,
 551       },
 552     ],
 553     rounding                                    =>  0,
 554   }, "${title}: calculated data");
 555 }
 556
 557
 558 Support::TestSetup::login();
 559
 560 $transdate = DateTime->today_local;
 561 $transdate->set_year(2019) if $transdate->year == 2020; # use year 2019 in 2020, because of tax rate change in Germany
 562
 563 test_default_invoice_one_item_19_tax_not_included();
 564 test_default_invoice_two_items_19_7_tax_not_included();
 565 test_default_invoice_three_items_sellprice_rounding_discount();
 566 test_default_invoice_one_item_19_tax_not_included_rounding_discount();
 567 test_default_invoice_one_item_19_tax_not_included_rounding_discount_huge_qty();
 568 test_default_invoice_one_item_19_tax_not_included_rounding_discount_big_qty_low_sellprice();
 569
 570 clear_up();
 571 done_testing();
 572
 573 # vim: ft=perl
 574 # set emacs to perl mode
 575 # Local Variables:
 576 # mode: perl
 577 # End: