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 reset_state {
  28   my %params = @_;
  29
  30   $params{$_} ||= {} for qw(buchungsgruppe unit customer part tax);
  31
  32   SL::DB::Manager::Order->delete_all(all => 1);
  33   SL::DB::Manager::DeliveryOrder->delete_all(all => 1);
  34   SL::DB::Manager::Invoice->delete_all(all => 1);
  35   SL::DB::Manager::Part->delete_all(all => 1);
  36   SL::DB::Manager::Customer->delete_all(all => 1);
  37
  38   $buchungsgruppe  = SL::DB::Manager::Buchungsgruppe->find_by(description => 'Standard 19%', %{ $params{buchungsgruppe} }) || croak "No accounting group";
  39   $buchungsgruppe7 = SL::DB::Manager::Buchungsgruppe->find_by(description => 'Standard 7%')                                || croak "No accounting group for 7\%";
  40   $unit            = SL::DB::Manager::Unit->find_by(name => 'kg', %{ $params{unit} })                                      || croak "No unit";
  41   $employee        = SL::DB::Manager::Employee->current                                                                    || croak "No employee";
  42   $tax             = SL::DB::Manager::Tax->find_by(taxkey => 3, rate => 0.19, %{ $params{tax} })                           || croak "No tax";
  43   $tax7            = SL::DB::Manager::Tax->find_by(taxkey => 2, rate => 0.07)                                              || croak "No tax for 7\%";
  44   $taxzone         = SL::DB::Manager::TaxZone->find_by( description => 'Inland')                                           || croak "No taxzone";
  45
  46   $currency_id     = $::instance_conf->get_currency_id;
  47
  48   $customer     = SL::DB::Customer->new(
  49     name        => 'Test Customer',
  50     currency_id => $currency_id,
  51     taxzone_id  => $taxzone->id,
  52     %{ $params{customer} }
  53   )->save;
  54
  55   @parts = ();
  56   push @parts, SL::DB::Part->new(
  57     partnumber         => 'T4254',
  58     description        => 'Fourty-two fifty-four',
  59     lastcost           => 1.93,
  60     sellprice          => 2.34,
  61     buchungsgruppen_id => $buchungsgruppe->id,
  62     unit               => $unit->name,
  63     %{ $params{part1} }
  64   )->save;
  65
  66   push @parts, SL::DB::Part->new(
  67     partnumber         => 'T0815',
  68     description        => 'Zero EIGHT fifteeN @ 7%',
  69     lastcost           => 5.473,
  70     sellprice          => 9.714,
  71     buchungsgruppen_id => $buchungsgruppe7->id,
  72     unit               => $unit->name,
  73     %{ $params{part2} }
  74   )->save;
  75 }
  76
  77 sub new_invoice {
  78   my %params  = @_;
  79
  80   return SL::DB::Invoice->new(
  81     customer_id => $customer->id,
  82     currency_id => $currency_id,
  83     employee_id => $employee->id,
  84     salesman_id => $employee->id,
  85     gldate      => DateTime->today_local->to_kivitendo,
  86     taxzone_id  => $taxzone->id,
  87     transdate   => DateTime->today_local->to_kivitendo,
  88     invoice     => 1,
  89     type        => 'invoice',
  90     %params,
  91   );
  92 }
  93
  94 sub new_item {
  95   my (%params) = @_;
  96
  97   my $part = delete($params{part}) || $parts[0];
  98
  99   return SL::DB::InvoiceItem->new(
 100     parts_id    => $part->id,
 101     lastcost    => $part->lastcost,
 102     sellprice   => $part->sellprice,
 103     description => $part->description,
 104     unit        => $part->unit,
 105     %params,
 106   );
 107 }
 108
 109 sub test_default_invoice_one_item_19_tax_not_included() {
 110   reset_state();
 111
 112   my $item    = new_item(qty => 2.5);
 113   my $invoice = new_invoice(
 114     taxincluded  => 0,
 115     invoiceitems => [ $item ],
 116   );
 117
 118   my $taxkey = $item->part->get_taxkey(date => DateTime->today_local, is_sales => 1, taxzone => $invoice->taxzone_id);
 119
 120   # sellprice 2.34 * qty 2.5 = 5.85
 121   # 19%(5.85) = 1.1115; rounded = 1.11
 122   # total rounded = 6.96
 123
 124   # lastcost 1.93 * qty 2.5 = 4.825; rounded 4.83
 125   # line marge_total = 1.02
 126   # line marge_percent = 17.4358974358974
 127
 128   my $title = 'default invoice, one item, 19% tax not included';
 129   my %data  = $invoice->calculate_prices_and_taxes;
 130
 131   is($item->marge_total,        1.02,             "${title}: item marge_total");
 132   is($item->marge_percent,      17.4358974358974, "${title}: item marge_percent");
 133   is($item->marge_price_factor, 1,                "${title}: item marge_price_factor");
 134
 135   is($invoice->netamount,       5.85,             "${title}: netamount");
 136   is($invoice->amount,          6.96,             "${title}: amount");
 137   is($invoice->marge_total,     1.02,             "${title}: marge_total");
 138   is($invoice->marge_percent,   17.4358974358974, "${title}: marge_percent");
 139
 140   is_deeply(\%data, {
 141     allocated                                    => {},
 142     amounts                                      => {
 143       $buchungsgruppe->income_accno_id($taxzone) => {
 144         amount                                   => 5.85,
 145         tax_id                                   => $tax->id,
 146         taxkey                                   => 3,
 147       },
 148     },
 149     amounts_cogs                                 => {},
 150     assembly_items                               => [
 151       [],
 152     ],
 153     exchangerate                                 => 1,
 154     taxes                                        => {
 155       $tax->chart_id                             => 1.11,
 156     },
 157     items                                        => [
 158       { linetotal                                => 5.85,
 159         linetotal_cost                           => 4.83,
 160         sellprice                                => 2.34,
 161         tax_amount                               => 1.1115,
 162         taxkey_id                                => $taxkey->id,
 163       },
 164     ],
 165   }, "${title}: calculated data");
 166 }
 167
 168 sub test_default_invoice_two_items_19_7_tax_not_included() {
 169   reset_state();
 170
 171   my $item1   = new_item(qty => 2.5);
 172   my $item2   = new_item(qty => 1.2, part => $parts[1]);
 173   my $invoice = new_invoice(
 174     taxincluded  => 0,
 175     invoiceitems => [ $item1, $item2 ],
 176   );
 177
 178   my $taxkey1 = $item1->part->get_taxkey(date => DateTime->today_local, is_sales => 1, taxzone => $invoice->taxzone_id);
 179   my $taxkey2 = $item2->part->get_taxkey(date => DateTime->today_local, is_sales => 1, taxzone => $invoice->taxzone_id);
 180
 181   # item 1:
 182   # sellprice 2.34 * qty 2.5 = 5.85
 183   # 19%(5.85) = 1.1115; rounded = 1.11
 184   # total rounded = 6.96
 185
 186   # lastcost 1.93 * qty 2.5 = 4.825; rounded 4.83
 187   # line marge_total = 1.02
 188   # line marge_percent = 17.4358974358974
 189
 190   # item 2:
 191   # sellprice 9.714 * qty 1.2 = 11.6568 rounded 11.66
 192   # 7%(11.6568) = 0.815976; rounded = 0.82
 193   # total rounded = 12.48
 194
 195   # lastcost 5.473 * qty 1.2 = 6.5676; rounded 6.57
 196   # line marge_total = 5.09
 197   # line marge_percent = 43.6535162950257
 198
 199   my $title = 'default invoice, two item, 19/7% tax not included';
 200   my %data  = $invoice->calculate_prices_and_taxes;
 201
 202   is($item1->marge_total,        1.02,             "${title}: item1 marge_total");
 203   is($item1->marge_percent,      17.4358974358974, "${title}: item1 marge_percent");
 204   is($item1->marge_price_factor, 1,                "${title}: item1 marge_price_factor");
 205
 206   is($item2->marge_total,        5.09,             "${title}: item2 marge_total");
 207   is($item2->marge_percent,      43.6535162950257, "${title}: item2 marge_percent");
 208   is($item2->marge_price_factor, 1,                "${title}: item2 marge_price_factor");
 209
 210   is($invoice->netamount,        5.85 + 11.66,     "${title}: netamount");
 211   is($invoice->amount,           6.96 + 12.48,     "${title}: amount");
 212   is($invoice->marge_total,      1.02 + 5.09,      "${title}: marge_total");
 213   is($invoice->marge_percent,    34.8943460879497, "${title}: marge_percent");
 214
 215   is_deeply(\%data, {
 216     allocated                                     => {},
 217     amounts                                       => {
 218       $buchungsgruppe->income_accno_id($taxzone)  => {
 219         amount                                    => 5.85,
 220         tax_id                                    => $tax->id,
 221         taxkey                                    => 3,
 222       },
 223       $buchungsgruppe7->income_accno_id($taxzone) => {
 224         amount                                    => 11.66,
 225         tax_id                                    => $tax7->id,
 226         taxkey                                    => 2,
 227       },
 228     },
 229     amounts_cogs                                  => {},
 230     assembly_items                                => [
 231       [], [],
 232     ],
 233     exchangerate                                  => 1,
 234     taxes                                         => {
 235       $tax->chart_id                              => 1.11,
 236       $tax7->chart_id                             => 0.82,
 237     },
 238     items                                        => [
 239       { linetotal                                => 5.85,
 240         linetotal_cost                           => 4.83,
 241         sellprice                                => 2.34,
 242         tax_amount                               => 1.1115,
 243         taxkey_id                                => $taxkey1->id,
 244       },
 245       { linetotal                                => 11.66,
 246         linetotal_cost                           => 6.57,
 247         sellprice                                => 9.714,
 248         tax_amount                               => 0.8162,
 249         taxkey_id                                => $taxkey2->id,
 250       },
 251     ],
 252   }, "${title}: calculated data");
 253 }
 254
 255 sub test_default_invoice_three_items_sellprice_rounding_discount() {
 256   reset_state();
 257
 258   my $item1   = new_item(qty => 1, sellprice => 5.55, discount => .05);
 259   my $item2   = new_item(qty => 1, sellprice => 5.50, discount => .05);
 260   my $item3   = new_item(qty => 1, sellprice => 5.00, discount => .05);
 261   my $invoice = new_invoice(
 262     taxincluded  => 0,
 263     invoiceitems => [ $item1, $item2, $item3 ],
 264   );
 265
 266   my %taxkeys = map { ($_->id => $_->get_taxkey(date => DateTime->today_local, is_sales => 1, taxzone => $invoice->taxzone_id)) } uniq map { $_->part } ($item1, $item2, $item3);
 267
 268   # this is how price_tax_calculator is implemented. It differs from
 269   # the way sales_order / invoice - forms are calculating:
 270   # linetotal = sellprice 5.55 * qty 1 * (1 - 0.05) = 5.2725; rounded 5.27
 271   # linetotal = sellprice 5.50 * qty 1 * (1 - 0.05) = 5.225 rounded 5.23
 272   # linetotal = sellprice 5.00 * qty 1 * (1 - 0.05) = 4.75; rounded 4.75
 273   # ...
 274
 275   # item 1:
 276   # discount = sellprice 5.55 * discount (0.05) = 0.2775; rounded 0.28
 277   # sellprice = sellprice 5.55 - discount 0.28 = 5.27; rounded 5.27
 278   # linetotal = sellprice 5.27 * qty 1 = 5.27; rounded 5.27
 279   # 19%(5.27) = 1.0013; rounded = 1.00
 280   # total rounded = 6.27
 281
 282   # lastcost 1.93 * qty 1 = 1.93; rounded 1.93
 283   # line marge_total = 3.34
 284   # line marge_percent = 63.3776091081594
 285
 286   # item 2:
 287   # discount = sellprice 5.50 * discount 0.05 = 0.275; rounded 0.28
 288   # sellprice = sellprice 5.50 - discount 0.28 = 5.22; rounded 5.22
 289   # linetotal = sellprice 5.22 * qty 1 = 5.22; rounded 5.22
 290   # 19%(5.22) = 0.9918; rounded = 0.99
 291   # total rounded = 6.21
 292
 293   # lastcost 1.93 * qty 1 = 1.93; rounded 1.93
 294   # line marge_total = 5.22 - 1.93 = 3.29
 295   # line marge_percent = 3.29/5.22 = 0.630268199233716
 296
 297   # item 3:
 298   # discount = sellprice 5.00 * discount 0.25 = 0.25; rounded 0.25
 299   # sellprice = sellprice 5.00 - discount 0.25 = 4.75; rounded 4.75
 300   # linetotal = sellprice 4.75 * qty 1 = 4.75; rounded 4.75
 301   # 19%(4.75) = 0.9025; rounded = 0.90
 302   # total rounded = 5.65
 303
 304   # lastcost 1.93 * qty 1 = 1.93; rounded 1.93
 305   # line marge_total = 2.82
 306   # line marge_percent = 59.3684210526316
 307
 308   my $title = 'default invoice, three items, sellprice, rounding, discount';
 309   my %data  = $invoice->calculate_prices_and_taxes;
 310
 311   is($item1->marge_total,        3.34,               "${title}: item1 marge_total");
 312   is($item1->marge_percent,      63.3776091081594,   "${title}: item1 marge_percent");
 313   is($item1->marge_price_factor, 1,                  "${title}: item1 marge_price_factor");
 314
 315   is($item2->marge_total,        3.29,               "${title}: item2 marge_total");
 316   is($item2->marge_percent,      63.0268199233716,  "${title}: item2 marge_percent");
 317   is($item2->marge_price_factor, 1,                  "${title}: item2 marge_price_factor");
 318
 319   is($item3->marge_total,        2.82,               "${title}: item3 marge_total");
 320   is($item3->marge_percent,      59.3684210526316,   "${title}: item3 marge_percent");
 321   is($item3->marge_price_factor, 1,                  "${title}: item3 marge_price_factor");
 322
 323   is($invoice->netamount,        5.27 + 5.22 + 4.75, "${title}: netamount");
 324
 325   # 6.27 + 6.21 + 5.65 = 18.13
 326   # 1.19*(5.27 + 5.22 + 4.75) = 18.1356; rounded 18.14
 327   #is($invoice->amount,           6.27 + 6.21 + 5.65, "${title}: amount");
 328   is($invoice->amount,           18.14,              "${title}: amount");
 329
 330   is($invoice->marge_total,      3.34 + 3.29 + 2.82, "${title}: marge_total");
 331   is($invoice->marge_percent,    62.007874015748,    "${title}: marge_percent");
 332
 333   is_deeply(\%data, {
 334     allocated                                    => {},
 335     amounts                                      => {
 336       $buchungsgruppe->income_accno_id($taxzone) => {
 337         amount                                   => 15.24,
 338         tax_id                                   => $tax->id,
 339         taxkey                                   => 3,
 340       },
 341     },
 342     amounts_cogs                                 => {},
 343     assembly_items                               => [
 344       [], [], [],
 345     ],
 346     exchangerate                                 => 1,
 347     taxes                                        => {
 348       $tax->chart_id                             => 2.9,
 349     },
 350     items                                        => [
 351       { linetotal                                => 5.27,
 352         linetotal_cost                           => 1.93,
 353         sellprice                                => 5.27,
 354         tax_amount                               => 1.0013,
 355         taxkey_id                                => $taxkeys{$item1->parts_id}->id,
 356       },
 357       { linetotal                                => 5.22,
 358         linetotal_cost                           => 1.93,
 359         sellprice                                => 5.22,
 360         tax_amount                               => 0.9918,
 361         taxkey_id                                => $taxkeys{$item2->parts_id}->id,
 362       },
 363       { linetotal                                => 4.75,
 364         linetotal_cost                           => 1.93,
 365         sellprice                                => 4.75,
 366         tax_amount                               => 0.9025,
 367         taxkey_id                                => $taxkeys{$item3->parts_id}->id,
 368       }
 369     ],
 370   }, "${title}: calculated data");
 371 }
 372
 373 Support::TestSetup::login();
 374
 375 test_default_invoice_one_item_19_tax_not_included();
 376 test_default_invoice_two_items_19_7_tax_not_included();
 377 test_default_invoice_three_items_sellprice_rounding_discount();
 378
 379 done_testing();