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 $default_manager;
  26 my ($customer, $currency_id, @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::Invoice->delete_all(all => 1);
  32   SL::DB::Manager::Part->delete_all(all => 1);
  33   SL::DB::Manager::Customer->delete_all(all => 1);
  34 };
  35
  36 sub reset_state {
  37   my %params = @_;
  38
  39   $params{$_} ||= {} for qw(buchungsgruppe unit customer part tax);
  40
  41   clear_up();
  42
  43   $default_manager = $::lx_office_conf{system}->{default_manager};
  44   if ($default_manager eq "swiss") {
  45     $buchungsgruppe  = SL::DB::Manager::Buchungsgruppe->find_by(description => 'Standard 8%', %{ $params{buchungsgruppe} })  || croak "No accounting group for 8\%";
  46     $buchungsgruppe7 = SL::DB::Manager::Buchungsgruppe->find_by(description => 'Standard 2.5%', %{ $params{buchungsgruppe} })|| croak "No accounting group for 2.5\%";
  47     $unit            = SL::DB::Manager::Unit->find_by(name => 'kg', %{ $params{unit} })                                      || croak "No unit";
  48     $employee        = SL::DB::Manager::Employee->current                                                                    || croak "No employee";
  49     $tax             = SL::DB::Manager::Tax->find_by(taxkey => 2, rate => 0.08, %{ $params{tax} })                           || croak "No tax for 8\%";
  50     $tax7            = SL::DB::Manager::Tax->find_by(taxkey => 3, rate => 0.025)                                             || croak "No tax for 2.5\%";
  51     $taxzone         = SL::DB::Manager::TaxZone->find_by( description => 'Schweiz')                                          || croak "No taxzone";
  52   } else {
  53     $buchungsgruppe  = SL::DB::Manager::Buchungsgruppe->find_by(description => 'Standard 19%', %{ $params{buchungsgruppe} }) || croak "No accounting group";
  54     $buchungsgruppe7 = SL::DB::Manager::Buchungsgruppe->find_by(description => 'Standard 7%')                                || croak "No accounting group for 7\%";
  55     $unit            = SL::DB::Manager::Unit->find_by(name => 'kg', %{ $params{unit} })                                      || croak "No unit";
  56     $employee        = SL::DB::Manager::Employee->current                                                                    || croak "No employee";
  57     $tax             = SL::DB::Manager::Tax->find_by(taxkey => 3, rate => 0.19, %{ $params{tax} })                           || croak "No tax";
  58     $tax7            = SL::DB::Manager::Tax->find_by(taxkey => 2, rate => 0.07)                                              || croak "No tax for 7\%";
  59     $taxzone         = SL::DB::Manager::TaxZone->find_by( description => 'Inland')                                           || croak "No taxzone";
  60   }
  61
  62   $currency_id     = $::instance_conf->get_currency_id;
  63
  64   $customer     = SL::DB::Customer->new(
  65     name        => 'Test Customer',
  66     currency_id => $currency_id,
  67     taxzone_id  => $taxzone->id,
  68     %{ $params{customer} }
  69   )->save;
  70
  71   @parts = ();
  72   push @parts, SL::DB::Part->new(
  73     partnumber         => 'T4254',
  74     description        => 'Fourty-two fifty-four',
  75     lastcost           => 1.93,
  76     sellprice          => 2.34,
  77     buchungsgruppen_id => $buchungsgruppe->id,
  78     unit               => $unit->name,
  79     %{ $params{part1} }
  80   )->save;
  81
  82   push @parts, SL::DB::Part->new(
  83     partnumber         => 'T0815',
  84     description        => 'Zero EIGHT fifteeN @ 7%',
  85     lastcost           => 5.473,
  86     sellprice          => 9.714,
  87     buchungsgruppen_id => $buchungsgruppe7->id,
  88     unit               => $unit->name,
  89     %{ $params{part2} }
  90   )->save;
  91 }
  92
  93 sub new_invoice {
  94   my %params  = @_;
  95
  96   return SL::DB::Invoice->new(
  97     customer_id => $customer->id,
  98     currency_id => $currency_id,
  99     employee_id => $employee->id,
 100     salesman_id => $employee->id,
 101     gldate      => DateTime->today_local->to_kivitendo,
 102     taxzone_id  => $taxzone->id,
 103     transdate   => DateTime->today_local->to_kivitendo,
 104     invoice     => 1,
 105     type        => 'invoice',
 106     %params,
 107   );
 108 }
 109
 110 sub new_item {
 111   my (%params) = @_;
 112
 113   my $part = delete($params{part}) || $parts[0];
 114
 115   return SL::DB::InvoiceItem->new(
 116     parts_id    => $part->id,
 117     lastcost    => $part->lastcost,
 118     sellprice   => $part->sellprice,
 119     description => $part->description,
 120     unit        => $part->unit,
 121     %params,
 122   );
 123 }
 124
 125 sub test_default_invoice_one_item_19_tax_not_included() {
 126   reset_state();
 127
 128   my $item    = new_item(qty => 2.5);
 129   my $invoice = new_invoice(
 130     taxincluded  => 0,
 131     invoiceitems => [ $item ],
 132   );
 133
 134   my $taxkey = $item->part->get_taxkey(date => DateTime->today_local, is_sales => 1, taxzone => $invoice->taxzone_id);
 135
 136   # sellprice 2.34 * qty 2.5 = 5.85
 137   # 19%(5.85) = 1.1115; rounded = 1.11             # 8%(5.85) = 0.468; rounded = 0.47
 138   # total rounded = 6.96                           # total rounded = 6.32
 139
 140   # lastcost 1.93 * qty 2.5 = 4.825; rounded 4.83
 141   # line marge_total = 1.02
 142   # line marge_percent = 17.4358974358974
 143
 144   my $title = $default_manager eq "swiss" ? 'default invoice, one item, 8% tax not included' : 'default invoice, one item, 19% tax not included';
 145   my %data  = $invoice->calculate_prices_and_taxes;
 146
 147   is($item->marge_total,        1.02,             "${title}: item marge_total");
 148   is($item->marge_percent,      17.4358974358974, "${title}: item marge_percent");
 149   is($item->marge_price_factor, 1,                "${title}: item marge_price_factor");
 150
 151   is($invoice->netamount,       5.85,             "${title}: netamount");
 152   if ($default_manager eq "swiss") {
 153     is($invoice->amount,        6.32,             "${title}: amount");
 154   } else {
 155     is($invoice->amount,        6.96,             "${title}: amount");
 156   }
 157   is($invoice->marge_total,     1.02,             "${title}: marge_total");
 158   is($invoice->marge_percent,   17.4358974358974, "${title}: marge_percent");
 159
 160   is_deeply(\%data, {
 161     allocated                                    => {},
 162     amounts                                      => {
 163       $buchungsgruppe->income_accno_id($taxzone) => {
 164         amount                                   => 5.85,
 165         tax_id                                   => $tax->id,
 166         taxkey                                   => $default_manager eq "swiss" ? 2 : 3,
 167       },
 168     },
 169     amounts_cogs                                 => {},
 170     assembly_items                               => [
 171       [],
 172     ],
 173     exchangerate                                 => 1,
 174     taxes                                        => {
 175       $tax->chart_id                             => $default_manager eq "swiss" ? 0.47 : 1.11,
 176     },
 177     items                                        => [
 178       { linetotal                                => 5.85,
 179         linetotal_cost                           => 4.83,
 180         sellprice                                => 2.34,
 181         tax_amount                               => $default_manager eq "swiss" ? 0.468 : 1.1115,
 182         taxkey_id                                => $taxkey->id,
 183       },
 184     ],
 185   }, "${title}: calculated data");
 186 }
 187
 188 sub test_default_invoice_two_items_19_7_tax_not_included() {
 189   reset_state();
 190
 191   my $item1   = new_item(qty => 2.5);
 192   my $item2   = new_item(qty => 1.2, part => $parts[1]);
 193   my $invoice = new_invoice(
 194     taxincluded  => 0,
 195     invoiceitems => [ $item1, $item2 ],
 196   );
 197
 198   my $taxkey1 = $item1->part->get_taxkey(date => DateTime->today_local, is_sales => 1, taxzone => $invoice->taxzone_id);
 199   my $taxkey2 = $item2->part->get_taxkey(date => DateTime->today_local, is_sales => 1, taxzone => $invoice->taxzone_id);
 200
 201   # item 1:
 202   # sellprice 2.34 * qty 2.5 = 5.85
 203   # 19%(5.85) = 1.1115; rounded = 1.11                # 8%(5.85) = 0.468; rounded = 0.47
 204   # total rounded = 6.96                              # total rounded = 6.32
 205
 206   # lastcost 1.93 * qty 2.5 = 4.825; rounded 4.83
 207   # line marge_total = 1.02
 208   # line marge_percent = 17.4358974358974
 209
 210   # item 2:
 211   # sellprice 9.714 * qty 1.2 = 11.6568 rounded 11.66
 212   # 7%(11.6568) = 0.815976; rounded = 0.82            # 2.5%(11.6568) = 0.29142; rounded = 0.29
 213   # total rounded = 12.48                             # total rounded = 11.95
 214
 215   # lastcost 5.473 * qty 1.2 = 6.5676; rounded 6.57
 216   # line marge_total = 5.09
 217   # line marge_percent = 43.6535162950257
 218
 219   my $title = $default_manager eq "swiss" ? 'default invoice, two item, 8/2.5% tax not included' : 'default invoice, two item, 19/7% tax not included';
 220   my %data  = $invoice->calculate_prices_and_taxes;
 221
 222   is($item1->marge_total,        1.02,             "${title}: item1 marge_total");
 223   is($item1->marge_percent,      17.4358974358974, "${title}: item1 marge_percent");
 224   is($item1->marge_price_factor, 1,                "${title}: item1 marge_price_factor");
 225
 226   is($item2->marge_total,        5.09,             "${title}: item2 marge_total");
 227   is($item2->marge_percent,      43.6535162950257, "${title}: item2 marge_percent");
 228   is($item2->marge_price_factor, 1,                "${title}: item2 marge_price_factor");
 229
 230   is($invoice->netamount,        5.85 + 11.66,     "${title}: netamount");
 231   if ($default_manager eq "swiss") {
 232     is($invoice->amount,         6.32 + 11.95,     "${title}: amount");
 233   } else {
 234     is($invoice->amount,         6.96 + 12.48,     "${title}: amount");
 235   }
 236   is($invoice->marge_total,      1.02 + 5.09,      "${title}: marge_total");
 237   is($invoice->marge_percent,    34.8943460879497, "${title}: marge_percent");
 238
 239   is_deeply(\%data, {
 240     allocated                                     => {},
 241     amounts                                       => {
 242       $buchungsgruppe->income_accno_id($taxzone)  => {
 243         amount                                    => 5.85,
 244         tax_id                                    => $tax->id,
 245         taxkey                                    => $default_manager eq "swiss" ? 2 : 3,
 246       },
 247       $buchungsgruppe7->income_accno_id($taxzone) => {
 248         amount                                    => 11.66,
 249         tax_id                                    => $tax7->id,
 250         taxkey                                    => $default_manager eq "swiss" ? 3 : 2,
 251       },
 252     },
 253     amounts_cogs                                  => {},
 254     assembly_items                                => [
 255       [], [],
 256     ],
 257     exchangerate                                  => 1,
 258     taxes                                         => {
 259       $tax->chart_id                              => $default_manager eq "swiss" ? 0.47 : 1.11,
 260       $tax7->chart_id                             => $default_manager eq "swiss" ? 0.29 : 0.82,
 261     },
 262     items                                        => [
 263       { linetotal                                => 5.85,
 264         linetotal_cost                           => 4.83,
 265         sellprice                                => 2.34,
 266         tax_amount                               => $default_manager eq "swiss" ? 0.468 : 1.1115,
 267         taxkey_id                                => $taxkey1->id,
 268       },
 269       { linetotal                                => 11.66,
 270         linetotal_cost                           => 6.57,
 271         sellprice                                => 9.714,
 272         tax_amount                               => $default_manager eq "swiss" ? 0.2915 : 0.8162,
 273         taxkey_id                                => $taxkey2->id,
 274       },
 275     ],
 276   }, "${title}: calculated data");
 277 }
 278
 279 sub test_default_invoice_three_items_sellprice_rounding_discount() {
 280   reset_state();
 281
 282   my $item1   = new_item(qty => 1, sellprice => 5.55, discount => .05);
 283   my $item2   = new_item(qty => 1, sellprice => 5.50, discount => .05);
 284   my $item3   = new_item(qty => 1, sellprice => 5.00, discount => .05);
 285   my $invoice = new_invoice(
 286     taxincluded  => 0,
 287     invoiceitems => [ $item1, $item2, $item3 ],
 288   );
 289
 290   my %taxkeys = map { ($_->id => $_->get_taxkey(date => DateTime->today_local, is_sales => 1, taxzone => $invoice->taxzone_id)) } uniq map { $_->part } ($item1, $item2, $item3);
 291
 292   # this is how price_tax_calculator is implemented. It differs from
 293   # the way sales_order / invoice - forms are calculating:
 294   # linetotal = sellprice 5.55 * qty 1 * (1 - 0.05) = 5.2725; rounded 5.27
 295   # linetotal = sellprice 5.50 * qty 1 * (1 - 0.05) = 5.225 rounded 5.23
 296   # linetotal = sellprice 5.00 * qty 1 * (1 - 0.05) = 4.75; rounded 4.75
 297   # ...
 298
 299   # item 1:
 300   # discount = sellprice 5.55 * discount (0.05) = 0.2775; rounded 0.28
 301   # sellprice = sellprice 5.55 - discount 0.28 = 5.27; rounded 5.27
 302   # linetotal = sellprice 5.27 * qty 1 = 5.27; rounded 5.27
 303   # 19%(5.27) = 1.0013; rounded = 1.00           # 8%(5.27) = 0.4216; rounded = 0.42
 304   # total rounded = 6.27                         # total rounded = 5.69
 305
 306   # lastcost 1.93 * qty 1 = 1.93; rounded 1.93
 307   # line marge_total = 3.34
 308   # line marge_percent = 63.3776091081594
 309
 310   # item 2:
 311   # discount = sellprice 5.50 * discount 0.05 = 0.275; rounded 0.28
 312   # sellprice = sellprice 5.50 - discount 0.28 = 5.22; rounded 5.22
 313   # linetotal = sellprice 5.22 * qty 1 = 5.22; rounded 5.22
 314   # 19%(5.22) = 0.9918; rounded = 0.99           # 8%(5.22) = 0.4176; rounded = 0.42
 315   # total rounded = 6.21                         # total rounded = 5.64
 316
 317   # lastcost 1.93 * qty 1 = 1.93; rounded 1.93
 318   # line marge_total = 5.22 - 1.93 = 3.29
 319   # line marge_percent = 3.29/5.22 = 0.630268199233716
 320
 321   # item 3:
 322   # discount = sellprice 5.00 * discount 0.25 = 0.25; rounded 0.25
 323   # sellprice = sellprice 5.00 - discount 0.25 = 4.75; rounded 4.75
 324   # linetotal = sellprice 4.75 * qty 1 = 4.75; rounded 4.75
 325   # 19%(4.75) = 0.9025; rounded = 0.90           # 8%(4.75) = 0.38; rounded = 0.38
 326   # total rounded = 5.65                         # total rounded = 5.13
 327
 328   # lastcost 1.93 * qty 1 = 1.93; rounded 1.93
 329   # line marge_total = 2.82
 330   # line marge_percent = 59.3684210526316
 331
 332   my $title = 'default invoice, three items, sellprice, rounding, discount';
 333   my %data  = $invoice->calculate_prices_and_taxes;
 334
 335   is($item1->marge_total,        3.34,               "${title}: item1 marge_total");
 336   is($item1->marge_percent,      63.3776091081594,   "${title}: item1 marge_percent");
 337   is($item1->marge_price_factor, 1,                  "${title}: item1 marge_price_factor");
 338
 339   is($item2->marge_total,        3.29,               "${title}: item2 marge_total");
 340   is($item2->marge_percent,      63.0268199233716,   "${title}: item2 marge_percent");
 341   is($item2->marge_price_factor, 1,                  "${title}: item2 marge_price_factor");
 342
 343   is($item3->marge_total,        2.82,               "${title}: item3 marge_total");
 344   is($item3->marge_percent,      59.3684210526316,   "${title}: item3 marge_percent");
 345   is($item3->marge_price_factor, 1,                  "${title}: item3 marge_price_factor");
 346
 347   is($invoice->netamount,        5.27 + 5.22 + 4.75, "${title}: netamount");
 348
 349   # 6.27 + 6.21 + 5.65 = 18.13                         # 5.69 + 5.64 + 5.13 = 16.46
 350   # 1.19*(5.27 + 5.22 + 4.75) = 18.1356; rounded 18.14 # 0.08*(15.24) = 1.2192; rounded 1.22
 351   #is($invoice->amount,           6.27 + 6.21 + 5.65, "${title}: amount");
 352   if ($default_manager eq "swiss") {
 353     is($invoice->amount,         16.46,              "${title}: amount");
 354   } else {
 355     is($invoice->amount,         18.14,              "${title}: amount");
 356   }
 357
 358   is($invoice->marge_total,      3.34 + 3.29 + 2.82, "${title}: marge_total");
 359   is($invoice->marge_percent,    62.007874015748,    "${title}: marge_percent");
 360
 361   is_deeply(\%data, {
 362     allocated                                    => {},
 363     amounts                                      => {
 364       $buchungsgruppe->income_accno_id($taxzone) => {
 365         amount                                   => 15.24,
 366         tax_id                                   => $tax->id,
 367         taxkey                                   => $default_manager eq "swiss" ? 2 : 3,
 368       },
 369     },
 370     amounts_cogs                                 => {},
 371     assembly_items                               => [
 372       [], [], [],
 373     ],
 374     exchangerate                                 => 1,
 375     taxes                                        => {
 376       $tax->chart_id                             => $default_manager eq "swiss" ? 1.22 : 2.9,
 377     },
 378     items                                        => [
 379       { linetotal                                => 5.27,
 380         linetotal_cost                           => 1.93,
 381         sellprice                                => 5.27,
 382         tax_amount                               => $default_manager eq "swiss" ? 0.4216 : 1.0013,
 383         taxkey_id                                => $taxkeys{$item1->parts_id}->id,
 384       },
 385       { linetotal                                => 5.22,
 386         linetotal_cost                           => 1.93,
 387         sellprice                                => 5.22,
 388         tax_amount                               => $default_manager eq "swiss" ? 0.4176 : 0.9918,
 389         taxkey_id                                => $taxkeys{$item2->parts_id}->id,
 390       },
 391       { linetotal                                => 4.75,
 392         linetotal_cost                           => 1.93,
 393         sellprice                                => 4.75,
 394         tax_amount                               => $default_manager eq "swiss" ? 0.38 : 0.9025,
 395         taxkey_id                                => $taxkeys{$item3->parts_id}->id,
 396       }
 397     ],
 398   }, "${title}: calculated data");
 399 }
 400
 401 Support::TestSetup::login();
 402
 403 test_default_invoice_one_item_19_tax_not_included();
 404 test_default_invoice_two_items_19_7_tax_not_included();
 405 test_default_invoice_three_items_sellprice_rounding_discount();
 406
 407 clear_up();
 408 done_testing();