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::Employee;
  18 use SL::DB::Invoice;
  19 use SL::DB::Part;
  20 use SL::DB::Unit;
  21 use SL::DB::TaxZone;
  22
  23 my ($customer, $currency_id, @parts, $buchungsgruppe, $buchungsgruppe7, $unit, $employee, $tax, $tax7, $taxzone);
  24
  25 sub reset_state {
  26   my %params = @_;
  27
  28   $params{$_} ||= {} for qw(buchungsgruppe unit customer part tax);
  29
  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   $buchungsgruppe  = SL::DB::Manager::Buchungsgruppe->find_by(description => 'Standard 19%', %{ $params{buchungsgruppe} }) || croak "No accounting group";
  35   $buchungsgruppe7 = SL::DB::Manager::Buchungsgruppe->find_by(description => 'Standard 7%')                                || croak "No accounting group for 7\%";
  36   $unit            = SL::DB::Manager::Unit->find_by(name => 'kg', %{ $params{unit} })                                      || croak "No unit";
  37   $employee        = SL::DB::Manager::Employee->current                                                                    || croak "No employee";
  38   $tax             = SL::DB::Manager::Tax->find_by(taxkey => 3, rate => 0.19, %{ $params{tax} })                           || croak "No tax";
  39   $tax7            = SL::DB::Manager::Tax->find_by(taxkey => 2, rate => 0.07)                                              || croak "No tax for 7\%";
  40   $taxzone         = SL::DB::Manager::TaxZone->find_by( description => 'Inland')                                           || croak "No taxzone";
  41
  42   $currency_id     = $::instance_conf->get_currency_id;
  43
  44   $customer     = SL::DB::Customer->new(
  45     name        => 'Test Customer',
  46     currency_id => $currency_id,
  47     taxzone_id  => $taxzone->id,
  48     %{ $params{customer} }
  49   )->save;
  50
  51   @parts = ();
  52   push @parts, SL::DB::Part->new(
  53     partnumber         => 'T4254',
  54     description        => 'Fourty-two fifty-four',
  55     lastcost           => 1.93,
  56     sellprice          => 2.34,
  57     buchungsgruppen_id => $buchungsgruppe->id,
  58     unit               => $unit->name,
  59     %{ $params{part1} }
  60   )->save;
  61
  62   push @parts, SL::DB::Part->new(
  63     partnumber         => 'T0815',
  64     description        => 'Zero EIGHT fifteeN @ 7%',
  65     lastcost           => 5.473,
  66     sellprice          => 9.714,
  67     buchungsgruppen_id => $buchungsgruppe7->id,
  68     unit               => $unit->name,
  69     %{ $params{part2} }
  70   )->save;
  71 }
  72
  73 sub new_invoice {
  74   my %params  = @_;
  75
  76   return SL::DB::Invoice->new(
  77     customer_id => $customer->id,
  78     currency_id => $currency_id,
  79     employee_id => $employee->id,
  80     salesman_id => $employee->id,
  81     gldate      => DateTime->today_local->to_kivitendo,
  82     taxzone_id  => $taxzone->id,
  83     transdate   => DateTime->today_local->to_kivitendo,
  84     invoice     => 1,
  85     type        => 'invoice',
  86     %params,
  87   );
  88 }
  89
  90 sub new_item {
  91   my (%params) = @_;
  92
  93   my $part = delete($params{part}) || $parts[0];
  94
  95   return SL::DB::InvoiceItem->new(
  96     parts_id    => $part->id,
  97     lastcost    => $part->lastcost,
  98     sellprice   => $part->sellprice,
  99     description => $part->description,
 100     unit        => $part->unit,
 101     %params,
 102   );
 103 }
 104
 105 sub test_default_invoice_one_item_19_tax_not_included() {
 106   reset_state();
 107
 108   my $item    = new_item(qty => 2.5);
 109   my $invoice = new_invoice(
 110     taxincluded  => 0,
 111     invoiceitems => [ $item ],
 112   );
 113
 114   my $taxkey = $item->part->get_taxkey(date => DateTime->today_local, is_sales => 1, taxzone => $invoice->taxzone_id);
 115
 116   # sellprice 2.34 * qty 2.5 = 5.85
 117   # 19%(5.85) = 1.1115; rounded = 1.11
 118   # total rounded = 6.96
 119
 120   # lastcost 1.93 * qty 2.5 = 4.825; rounded 4.83
 121   # line marge_total = 1.02
 122   # line marge_percent = 17.4358974358974
 123
 124   my $title = 'default invoice, one item, 19% tax not included';
 125   my %data  = $invoice->calculate_prices_and_taxes;
 126
 127   is($item->marge_total,        1.02,             "${title}: item marge_total");
 128   is($item->marge_percent,      17.4358974358974, "${title}: item marge_percent");
 129   is($item->marge_price_factor, 1,                "${title}: item marge_price_factor");
 130
 131   is($invoice->netamount,       5.85,             "${title}: netamount");
 132   is($invoice->amount,          6.96,             "${title}: amount");
 133   is($invoice->marge_total,     1.02,             "${title}: marge_total");
 134   is($invoice->marge_percent,   17.4358974358974, "${title}: marge_percent");
 135
 136   is_deeply(\%data, {
 137     allocated                                    => {},
 138     amounts                                      => {
 139       $buchungsgruppe->income_accno_id($taxzone) => {
 140         amount                                   => 5.85,
 141         tax_id                                   => $tax->id,
 142         taxkey                                   => 3,
 143       },
 144     },
 145     amounts_cogs                                 => {},
 146     assembly_items                               => [
 147       [],
 148     ],
 149     exchangerate                                 => 1,
 150     taxes                                        => {
 151       $tax->chart_id                             => 1.11,
 152     },
 153     items                                        => [
 154       { linetotal                                => 5.85,
 155         linetotal_cost                           => 4.83,
 156         sellprice                                => 2.34,
 157         tax_amount                               => 1.1115,
 158         taxkey_id                                => $taxkey->id,
 159       },
 160     ],
 161   }, "${title}: calculated data");
 162 }
 163
 164 sub test_default_invoice_two_items_19_7_tax_not_included() {
 165   reset_state();
 166
 167   my $item1   = new_item(qty => 2.5);
 168   my $item2   = new_item(qty => 1.2, part => $parts[1]);
 169   my $invoice = new_invoice(
 170     taxincluded  => 0,
 171     invoiceitems => [ $item1, $item2 ],
 172   );
 173
 174   my $taxkey1 = $item1->part->get_taxkey(date => DateTime->today_local, is_sales => 1, taxzone => $invoice->taxzone_id);
 175   my $taxkey2 = $item2->part->get_taxkey(date => DateTime->today_local, is_sales => 1, taxzone => $invoice->taxzone_id);
 176
 177   # item 1:
 178   # sellprice 2.34 * qty 2.5 = 5.85
 179   # 19%(5.85) = 1.1115; rounded = 1.11
 180   # total rounded = 6.96
 181
 182   # lastcost 1.93 * qty 2.5 = 4.825; rounded 4.83
 183   # line marge_total = 1.02
 184   # line marge_percent = 17.4358974358974
 185
 186   # item 2:
 187   # sellprice 9.714 * qty 1.2 = 11.6568 rounded 11.66
 188   # 7%(11.6568) = 0.815976; rounded = 0.82
 189   # total rounded = 12.48
 190
 191   # lastcost 5.473 * qty 1.2 = 6.5676; rounded 6.57
 192   # line marge_total = 5.09
 193   # line marge_percent = 43.6535162950257
 194
 195   my $title = 'default invoice, two item, 19/7% tax not included';
 196   my %data  = $invoice->calculate_prices_and_taxes;
 197
 198   is($item1->marge_total,        1.02,             "${title}: item1 marge_total");
 199   is($item1->marge_percent,      17.4358974358974, "${title}: item1 marge_percent");
 200   is($item1->marge_price_factor, 1,                "${title}: item1 marge_price_factor");
 201
 202   is($item2->marge_total,        5.09,             "${title}: item2 marge_total");
 203   is($item2->marge_percent,      43.6535162950257, "${title}: item2 marge_percent");
 204   is($item2->marge_price_factor, 1,                "${title}: item2 marge_price_factor");
 205
 206   is($invoice->netamount,        5.85 + 11.66,     "${title}: netamount");
 207   is($invoice->amount,           6.96 + 12.48,     "${title}: amount");
 208   is($invoice->marge_total,      1.02 + 5.09,      "${title}: marge_total");
 209   is($invoice->marge_percent,    34.8943460879497, "${title}: marge_percent");
 210
 211   is_deeply(\%data, {
 212     allocated                                     => {},
 213     amounts                                       => {
 214       $buchungsgruppe->income_accno_id($taxzone)  => {
 215         amount                                    => 5.85,
 216         tax_id                                    => $tax->id,
 217         taxkey                                    => 3,
 218       },
 219       $buchungsgruppe7->income_accno_id($taxzone) => {
 220         amount                                    => 11.66,
 221         tax_id                                    => $tax7->id,
 222         taxkey                                    => 2,
 223       },
 224     },
 225     amounts_cogs                                  => {},
 226     assembly_items                                => [
 227       [], [],
 228     ],
 229     exchangerate                                  => 1,
 230     taxes                                         => {
 231       $tax->chart_id                              => 1.11,
 232       $tax7->chart_id                             => 0.82,
 233     },
 234     items                                        => [
 235       { linetotal                                => 5.85,
 236         linetotal_cost                           => 4.83,
 237         sellprice                                => 2.34,
 238         tax_amount                               => 1.1115,
 239         taxkey_id                                => $taxkey1->id,
 240       },
 241       { linetotal                                => 11.66,
 242         linetotal_cost                           => 6.57,
 243         sellprice                                => 9.714,
 244         tax_amount                               => 0.8162,
 245         taxkey_id                                => $taxkey2->id,
 246       },
 247     ],
 248   }, "${title}: calculated data");
 249 }
 250
 251 sub test_default_invoice_three_items_sellprice_rounding_discount() {
 252   reset_state();
 253
 254   my $item1   = new_item(qty => 1, sellprice => 5.55, discount => .05);
 255   my $item2   = new_item(qty => 1, sellprice => 5.50, discount => .05);
 256   my $item3   = new_item(qty => 1, sellprice => 5.00, discount => .05);
 257   my $invoice = new_invoice(
 258     taxincluded  => 0,
 259     invoiceitems => [ $item1, $item2, $item3 ],
 260   );
 261
 262   my %taxkeys = map { ($_->id => $_->get_taxkey(date => DateTime->today_local, is_sales => 1, taxzone => $invoice->taxzone_id)) } uniq map { $_->part } ($item1, $item2, $item3);
 263
 264   # this is how price_tax_calculator is implemented. It differs from
 265   # the way sales_order / invoice - forms are calculating:
 266   # linetotal = sellprice 5.55 * qty 1 * (1 - 0.05) = 5.2725; rounded 5.27
 267   # linetotal = sellprice 5.50 * qty 1 * (1 - 0.05) = 5.225 rounded 5.23
 268   # linetotal = sellprice 5.00 * qty 1 * (1 - 0.05) = 4.75; rounded 4.75
 269   # ...
 270
 271   # item 1:
 272   # discount = sellprice 5.55 * discount (0.05) = 0.2775; rounded 0.28
 273   # sellprice = sellprice 5.55 - discount 0.28 = 5.27; rounded 5.27
 274   # linetotal = sellprice 5.27 * qty 1 = 5.27; 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 = 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   # sellprice = sellprice 5.50 - discount 0.28 = 5.22; rounded 5.22
 285   # linetotal = sellprice 5.22 * qty 1 = 5.22; rounded 5.22
 286   # 19%(5.22) = 0.9918; rounded = 0.99
 287   # total rounded = 6.21
 288
 289   # lastcost 1.93 * qty 1 = 1.93; rounded 1.93
 290   # line marge_total = 5.22 - 1.93 = 3.29
 291   # line marge_percent = 3.29/5.22 = 0.630268199233716
 292
 293   # item 3:
 294   # discount = sellprice 5.00 * discount 0.25 = 0.25; rounded 0.25
 295   # sellprice = sellprice 5.00 - discount 0.25 = 4.75; rounded 4.75
 296   # linetotal = sellprice 4.75 * qty 1 = 4.75; rounded 4.75
 297   # 19%(4.75) = 0.9025; rounded = 0.90
 298   # total rounded = 5.65
 299
 300   # lastcost 1.93 * qty 1 = 1.93; rounded 1.93
 301   # line marge_total = 2.82
 302   # line marge_percent = 59.3684210526316
 303
 304   my $title = 'default invoice, three items, sellprice, rounding, discount';
 305   my %data  = $invoice->calculate_prices_and_taxes;
 306
 307   is($item1->marge_total,        3.34,               "${title}: item1 marge_total");
 308   is($item1->marge_percent,      63.3776091081594,   "${title}: item1 marge_percent");
 309   is($item1->marge_price_factor, 1,                  "${title}: item1 marge_price_factor");
 310
 311   is($item2->marge_total,        3.29,               "${title}: item2 marge_total");
 312   is($item2->marge_percent,      63.0268199233716,  "${title}: item2 marge_percent");
 313   is($item2->marge_price_factor, 1,                  "${title}: item2 marge_price_factor");
 314
 315   is($item3->marge_total,        2.82,               "${title}: item3 marge_total");
 316   is($item3->marge_percent,      59.3684210526316,   "${title}: item3 marge_percent");
 317   is($item3->marge_price_factor, 1,                  "${title}: item3 marge_price_factor");
 318
 319   is($invoice->netamount,        5.27 + 5.22 + 4.75, "${title}: netamount");
 320
 321   # 6.27 + 6.21 + 5.65 = 18.13
 322   # 1.19*(5.27 + 5.22 + 4.75) = 18.1356; rounded 18.14
 323   #is($invoice->amount,           6.27 + 6.21 + 5.65, "${title}: amount");
 324   is($invoice->amount,           18.14,              "${title}: amount");
 325
 326   is($invoice->marge_total,      3.34 + 3.29 + 2.82, "${title}: marge_total");
 327   is($invoice->marge_percent,    62.007874015748,    "${title}: marge_percent");
 328
 329   is_deeply(\%data, {
 330     allocated                                    => {},
 331     amounts                                      => {
 332       $buchungsgruppe->income_accno_id($taxzone) => {
 333         amount                                   => 15.24,
 334         tax_id                                   => $tax->id,
 335         taxkey                                   => 3,
 336       },
 337     },
 338     amounts_cogs                                 => {},
 339     assembly_items                               => [
 340       [], [], [],
 341     ],
 342     exchangerate                                 => 1,
 343     taxes                                        => {
 344       $tax->chart_id                             => 2.9,
 345     },
 346     items                                        => [
 347       { linetotal                                => 5.27,
 348         linetotal_cost                           => 1.93,
 349         sellprice                                => 5.27,
 350         tax_amount                               => 1.0013,
 351         taxkey_id                                => $taxkeys{$item1->parts_id}->id,
 352       },
 353       { linetotal                                => 5.22,
 354         linetotal_cost                           => 1.93,
 355         sellprice                                => 5.22,
 356         tax_amount                               => 0.9918,
 357         taxkey_id                                => $taxkeys{$item2->parts_id}->id,
 358       },
 359       { linetotal                                => 4.75,
 360         linetotal_cost                           => 1.93,
 361         sellprice                                => 4.75,
 362         tax_amount                               => 0.9025,
 363         taxkey_id                                => $taxkeys{$item3->parts_id}->id,
 364       }
 365     ],
 366   }, "${title}: calculated data");
 367 }
 368
 369 Support::TestSetup::login();
 370
 371 test_default_invoice_one_item_19_tax_not_included();
 372 test_default_invoice_two_items_19_7_tax_not_included();
 373 test_default_invoice_three_items_sellprice_rounding_discount();
 374
 375 done_testing();