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