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
  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     = new_customer(
  53     name        => 'Test Customer',
  54     taxzone_id  => $taxzone->id,
  55     %{ $params{customer} }
  56   )->save;
  57
  58   @parts = ();
  59   push @parts, new_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, new_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, new_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 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 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   # item 1:
 273   # discount = sellprice 5.55 * discount (0.05) = 0.2775; rounded 0.28
 274   # linetotal = sellprice 5.55 * (1 - discount 0.05) * qty 1 = 5.2725; rounded 5.27
 275   # 19%(5.27) = 1.0013; rounded = 1.00
 276   # total rounded = 6.27
 277
 278   # lastcost 1.93 * qty 1 = 1.93; rounded 1.93
 279   # line marge_total = 5.27 - 1.93 = 3.34
 280   # line marge_percent = 63.3776091081594
 281
 282   # item 2:
 283   # discount = sellprice 5.50 * discount 0.05 = 0.275; rounded 0.28
 284   # linetotal = sellprice 5.50 * (1 - discount 0.05) * qty 1 = 5.225; rounded 5.23
 285   # 19%(5.23) = .99370; rounded = 0.99
 286   # total rounded = 6.22
 287
 288   # lastcost 1.93 * qty 1 = 1.93; rounded 1.93
 289   # line marge_total = 5.23 - 1.93 = 3.30
 290   # line marge_percent = 3.30/5.23 = 0.630975143403442
 291
 292   # item 3:
 293   # discount = sellprice 5.00 * discount 0.05 = 0.05 = 0.25; rounded 0.25
 294   # linetotal = sellprice 5.00 (1 - discount 0.05) * qty 1 = 4.75; rounded 4.75
 295   # 19%(4.75) = 0.9025; rounded = 0.90
 296   # total rounded = 5.65
 297
 298   # lastcost 1.93 * qty 1 = 1.93; rounded 1.93
 299   # line marge_total = 4.75 - 1.93 = 2.82
 300   # line marge_percent = 2.82/4.75 = 59.3684210526316
 301
 302   my $title = 'default invoice, three items, sellprice, rounding, discount';
 303   my %data  = $invoice->calculate_prices_and_taxes;
 304
 305   is($item1->marge_total,        3.34,               "${title}: item1 marge_total");
 306   is($item1->marge_percent,      63.3776091081594,   "${title}: item1 marge_percent");
 307   is($item1->marge_price_factor, 1,                  "${title}: item1 marge_price_factor");
 308
 309   is($item2->marge_total,        3.30,               "${title}: item2 marge_total");
 310   is($item2->marge_percent,      63.0975143403442,   "${title}: item2 marge_percent");
 311   is($item2->marge_price_factor, 1,                  "${title}: item2 marge_price_factor");
 312
 313   is($item3->marge_total,        2.82,               "${title}: item3 marge_total");
 314   is($item3->marge_percent,      59.3684210526316,   "${title}: item3 marge_percent");
 315   is($item3->marge_price_factor, 1,                  "${title}: item3 marge_price_factor");
 316
 317   is($invoice->netamount,        5.27 + 5.23 + 4.75, "${title}: netamount");
 318
 319   # 6.27 + 6.22 + 5.65 = 18.14
 320   # 1.19*(5.27 + 5.23 + 4.75) = 18.1475; rounded 18.15
 321   #is($invoice->amount,           6.27 + 6.22 + 5.65, "${title}: amount");
 322   is($invoice->amount,           18.15,              "${title}: amount");
 323
 324   is($invoice->marge_total,      3.34 + 3.30 + 2.82, "${title}: marge_total");
 325   is($invoice->marge_percent,    62.0327868852459,   "${title}: marge_percent");
 326
 327   is_deeply(\%data, {
 328     allocated                                    => {},
 329     amounts                                      => {
 330       $buchungsgruppe->income_accno_id($taxzone) => {
 331         amount                                   => 15.25,
 332         tax_id                                   => $tax->id,
 333         taxkey                                   => 3,
 334       },
 335     },
 336     amounts_cogs                                 => {},
 337     assembly_items                               => [
 338       [], [], [],
 339     ],
 340     exchangerate                                 => 1,
 341     taxes                                        => {
 342       $tax->chart_id                             => 2.9,
 343     },
 344     items                                        => [
 345       { linetotal                                => 5.27,
 346         linetotal_cost                           => 1.93,
 347         sellprice                                => 5.27,
 348         tax_amount                               => 1.0013,
 349         taxkey_id                                => $taxkeys{$item1->parts_id}->id,
 350       },
 351       { linetotal                                => 5.23,
 352         linetotal_cost                           => 1.93,
 353         sellprice                                => 5.23,
 354         tax_amount                               => 0.9937,
 355         taxkey_id                                => $taxkeys{$item2->parts_id}->id,
 356       },
 357       { linetotal                                => 4.75,
 358         linetotal_cost                           => 1.93,
 359         sellprice                                => 4.75,
 360         tax_amount                               => 0.9025,
 361         taxkey_id                                => $taxkeys{$item3->parts_id}->id,
 362       }
 363     ],
 364     rounding                                    =>  0,
 365   }, "${title}: calculated data");
 366 }
 367
 368 sub test_default_invoice_one_item_19_tax_not_included_rounding_discount() {
 369   reset_state();
 370
 371   my $item   = new_item(qty => 6, part => $parts[2], discount => 0.03);
 372   my $invoice = new_invoice(
 373     taxincluded  => 0,
 374     invoiceitems => [ $item ],
 375   );
 376
 377   my %taxkeys = map { ($_->id => $_->get_taxkey(date => DateTime->today_local, is_sales => 1, taxzone => $invoice->taxzone_id)) } uniq map { $_->part } ($item);
 378
 379   # 6 parts for 0.60 with 3% discount
 380   #
 381   # linetotal = sellprice 0.60 * qty 6 * discount (1 - 0.03) = 3.492 rounded 3.49
 382   # total = 3.49 + 0.66 = 4.15
 383   #
 384
 385   my $title = 'default invoice, one item, sellprice, rounding, discount';
 386   my %data  = $invoice->calculate_prices_and_taxes;
 387
 388   is($invoice->netamount,         3.49,              "${title}: netamount");
 389
 390   is($invoice->amount,            4.15,              "${title}: amount");
 391
 392   is($invoice->marge_total,       3.49,              "${title}: marge_total");
 393   is($invoice->marge_percent,      100,              "${title}: marge_percent");
 394
 395   is_deeply(\%data, {
 396     allocated                                    => {},
 397     amounts                                      => {
 398       $buchungsgruppe->income_accno_id($taxzone) => {
 399         amount                                   => 3.49,
 400         tax_id                                   => $tax->id,
 401         taxkey                                   => 3,
 402       },
 403     },
 404     amounts_cogs                                 => {},
 405     assembly_items                               => [
 406       [],
 407     ],
 408     exchangerate                                 => 1,
 409     taxes                                        => {
 410       $tax->chart_id                             => 0.66,
 411     },
 412     items                                        => [
 413       { linetotal                                => 3.49,
 414         linetotal_cost                           => 0,
 415         sellprice                                => 0.58,
 416         tax_amount                               => 0.6631,
 417         taxkey_id                                => $taxkeys{$item->parts_id}->id,
 418       },
 419     ],
 420     rounding                                     =>  0,
 421   }, "${title}: calculated data");
 422 }
 423
 424 sub test_default_invoice_one_item_19_tax_not_included_rounding_discount_huge_qty() {
 425   reset_state();
 426
 427   my $item   = new_item(qty => 100000, part => $parts[2], discount => 0.03, sellprice => 0.10);
 428   my $invoice = new_invoice(
 429     taxincluded  => 0,
 430     invoiceitems => [ $item ],
 431   );
 432
 433   my %taxkeys = map { ($_->id => $_->get_taxkey(date => DateTime->today_local, is_sales => 1, taxzone => $invoice->taxzone_id)) } uniq map { $_->part } ($item);
 434
 435   my $title = 'default invoice, one item, 19% tax not included, rounding, discount, huge qty';
 436   my %data  = $invoice->calculate_prices_and_taxes;
 437
 438   is($invoice->netamount,         9700,              "${title}: netamount");
 439
 440   is($invoice->amount,           11543,              "${title}: amount");
 441
 442   is($invoice->marge_total,       9700,              "${title}: marge_total");
 443   is($invoice->marge_percent,      100,              "${title}: marge_percent");
 444
 445   is_deeply(\%data, {
 446     allocated                                    => {},
 447     amounts                                      => {
 448       $buchungsgruppe->income_accno_id($taxzone) => {
 449         amount                                   => 9700,
 450         tax_id                                   => $tax->id,
 451         taxkey                                   => 3,
 452       },
 453     },
 454     amounts_cogs                                 => {},
 455     assembly_items                               => [
 456       [],
 457     ],
 458     exchangerate                                 => 1,
 459     taxes                                        => {
 460       $tax->chart_id                             => 1843,
 461     },
 462     items                                        => [
 463       { linetotal                                => 9700,
 464         linetotal_cost                           => 0,
 465         sellprice                                => 0.1,
 466         tax_amount                               => 1843,
 467         taxkey_id                                => $taxkeys{$item->parts_id}->id,
 468       },
 469     ],
 470     rounding                                    =>  0,
 471   }, "${title}: calculated data");
 472 }
 473
 474 sub test_default_invoice_one_item_19_tax_not_included_rounding_discount_big_qty_low_sellprice() {
 475   reset_state();
 476
 477   my $item   = new_item(qty => 10001, sellprice => 0.007, discount => 0.035);
 478   my $invoice = new_invoice(
 479     taxincluded  => 0,
 480     invoiceitems => [ $item ],
 481   );
 482
 483   my %taxkeys = map { ($_->id => $_->get_taxkey(date => DateTime->today_local, is_sales => 1, taxzone => $invoice->taxzone_id)) } uniq map { $_->part } ($item);
 484
 485   # item 1:
 486   # discount = sellprice 0.007 * discount (0.035) = 0.000245; rounded 0.00
 487   # sellprice = sellprice 0.007 - discount 0.00 = 0.007
 488   # linetotal = sellprice 0.007 * qty 10001 * (1 - 0.035) = 67.556755; rounded 67.56
 489   # 19%(67.56) = 12.8364; rounded = 12.84
 490   # total rounded = 80.40
 491
 492   # lastcost 1.93 * qty 10001 = 19301.93; rounded 19301.93
 493   # line marge_total = 67.56-19301.93 = -19234.37
 494   # line marge_percent = 100*-19234.37/67.56 = -28470.0562462996
 495
 496   my $title = 'default invoice one item 19 tax not included rounding discount big qty low sellprice';
 497   my %data  = $invoice->calculate_prices_and_taxes;
 498
 499   is($invoice->netamount,                 67.56,    "${title}: netamount");
 500
 501   is($invoice->amount,                    80.40,    "${title}: amount");
 502
 503   is($invoice->marge_total,           -19234.37,    "${title}: marge_total");
 504   is($invoice->marge_percent, -28470.0562462996,    "${title}: marge_percent");
 505
 506   is_deeply(\%data, {
 507     allocated                                    => {},
 508     amounts                                      => {
 509       $buchungsgruppe->income_accno_id($taxzone) => {
 510         amount                                   => 67.56,
 511         tax_id                                   => $tax->id,
 512         taxkey                                   => 3,
 513       },
 514     },
 515     amounts_cogs                                 => {},
 516     assembly_items                               => [
 517       [],
 518     ],
 519     exchangerate                                 => 1,
 520     taxes                                        => {
 521       $tax->chart_id                             => 12.84,
 522     },
 523     items                                        => [
 524       { linetotal                                => 67.56,
 525         linetotal_cost                           => 19301.93,
 526         sellprice                                => 0.007,
 527         tax_amount                               => 12.8364,
 528         taxkey_id                                => $taxkeys{$item->parts_id}->id,
 529       },
 530     ],
 531     rounding                                    =>  0,
 532   }, "${title}: calculated data");
 533 }
 534
 535
 536 Support::TestSetup::login();
 537
 538 test_default_invoice_one_item_19_tax_not_included();
 539 test_default_invoice_two_items_19_7_tax_not_included();
 540 test_default_invoice_three_items_sellprice_rounding_discount();
 541 test_default_invoice_one_item_19_tax_not_included_rounding_discount();
 542 test_default_invoice_one_item_19_tax_not_included_rounding_discount_huge_qty();
 543 test_default_invoice_one_item_19_tax_not_included_rounding_discount_big_qty_low_sellprice();
 544
 545 clear_up();
 546 done_testing();
 547
 548 # vim: ft=perl
 549 # set emacs to perl mode
 550 # Local Variables:
 551 # mode: perl
 552 # End: