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