conservancy_beancount/tests/test_data_account.py

"""Test Account class"""
# Copyright © 2020  Brett Smith
#
# This program is free software: you can redistribute it and/or modify
# it under the terms of the GNU Affero General Public License as published by
# the Free Software Foundation, either version 3 of the License, or
# (at your option) any later version.
#
# This program is distributed in the hope that it will be useful,
# but WITHOUT ANY WARRANTY; without even the implied warranty of
# MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the
# GNU Affero General Public License for more details.
#
# You should have received a copy of the GNU Affero General Public License
# along with this program.  If not, see <https://www.gnu.org/licenses/>.

import datetime
import pytest

from . import testutil

from beancount.core.data import Open, Close, Booking
from beancount.parser import options as bc_options

from conservancy_beancount import data

Date = datetime.date
clean_account_meta = pytest.fixture()(testutil.clean_account_meta)

@pytest.fixture
def asset_hierarchy():
    entries = [
        Open({'classification': 'Investment'},
             Date(2002, 2, 1), 'Assets:Bank:CD', None, None),
        Open({'classification': 'Cash'},
             Date(2002, 2, 1), 'Assets:Bank:Checking', None, None),
        Open({'classification': 'Cash'},
             Date(2002, 2, 1), 'Assets:Bank:Savings', None, None),
        Open({'classification': 'Cash'},
             Date(2002, 2, 1), 'Assets:Cash', None, None),
        Open({'classification': 'Investment'},
             Date(2002, 2, 1), 'Assets:Investment:Commodities', None, None),
        Open({'classification': 'Investment'},
             Date(2002, 2, 1), 'Assets:Investment:Stocks', None, None),
    ]
    data.Account.load_openings_and_closings(entries)
    yield from testutil.clean_account_meta()

def check_account_meta(acct_meta, opening, closing=None):
    if isinstance(acct_meta, str):
        acct_meta = data.Account(acct_meta).meta
    assert acct_meta == opening.meta
    assert acct_meta.account == opening.account
    assert acct_meta.booking == opening.booking
    assert acct_meta.currencies == opening.currencies
    assert acct_meta.open_date == opening.date
    assert acct_meta.open_meta == opening.meta
    if closing is None:
        assert acct_meta.close_date is None
        assert acct_meta.close_meta is None
    else:
        assert acct_meta.close_date == closing.date
        assert acct_meta.close_meta == closing.meta

@pytest.mark.parametrize('acct_name,under_arg,expected', [
    ('Expenses:Tax:Sales', 'Expenses:Tax:Sales:', False),
    ('Expenses:Tax:Sales', 'Expenses:Tax:Sales', True),
    ('Expenses:Tax:Sales', 'Expenses:Tax:', True),
    ('Expenses:Tax:Sales', 'Expenses:Tax', True),
    ('Expenses:Tax:Sales', 'Expenses:', True),
    ('Expenses:Tax:Sales', 'Expenses', True),
    ('Expenses:Tax:Sales', 'Expense', False),
    ('Expenses:Tax:Sales', 'Equity:', False),
    ('Expenses:Tax:Sales', 'Equity', False),
])
def test_is_under_one_arg(acct_name, under_arg, expected):
    expected = under_arg if expected else None
    assert data.Account(acct_name).is_under(under_arg) == expected

@pytest.mark.parametrize('acct_name,expected', [
    ('Assets:Cash', None),
    ('Assets:Checking', None),
    ('Assets:Prepaid:Expenses', 'Assets:Prepaid'),
    ('Assets:Receivable:Accounts', 'Assets:Receivable'),
])
def test_is_under_multi_arg(acct_name, expected):
    assert expected == data.Account(acct_name).is_under(
        'Assets:Prepaid', 'Assets:Receivable',
    )
    if expected:
        expected += ':'
    assert expected == data.Account(acct_name).is_under(
        'Assets:Prepaid:', 'Assets:Receivable:',
    )

@pytest.mark.parametrize('acct_name,expected', [
    ('Assets:Bank:Checking', True),
    ('Assets:Cash', True),
    ('Assets:Cash:EUR', True),
    ('Assets:Prepaid:Expenses', False),
    ('Assets:Prepaid:Vacation', False),
    ('Assets:Receivable:Accounts', False),
    ('Assets:Receivable:Fraud', False),
    ('Expenses:Other', False),
    ('Equity:OpeningBalance', False),
    ('Income:Other', False),
    ('Liabilities:CreditCard', False),
])
def test_is_cash_equivalent(acct_name, expected):
    assert data.Account(acct_name).is_cash_equivalent() == expected

@pytest.mark.parametrize('acct_name,expected', [
    ('Assets:Bank:Check9999', True),
    ('Assets:Bank:CheckCard', True),
    ('Assets:Bank:Checking', True),
    ('Assets:Bank:Savings', False),
    ('Assets:Cash', False),
    ('Assets:Check9999', True),
    ('Assets:CheckCard', True),
    ('Assets:Checking', True),
    ('Assets:Prepaid:Expenses', False),
    ('Assets:Receivable:Accounts', False),
    ('Expenses:Other', False),
    ('Equity:OpeningBalance', False),
    ('Income:Other', False),
    ('Liabilities:CreditCard', False),
])
def test_is_checking(acct_name, expected):
    assert data.Account(acct_name).is_checking() == expected

@pytest.mark.parametrize('acct_name,expected', [
    ('Assets:Cash', False),
    ('Assets:Prepaid:Expenses', False),
    ('Assets:Receivable:Accounts', False),
    ('Expenses:Other', False),
    ('Equity:OpeningBalance', False),
    ('Income:Other', False),
    ('Liabilities:CreditCard', True),
    ('Liabilities:CreditCard:Visa', True),
    ('Liabilities:Payable:Accounts', False),
    ('Liabilities:UnearnedIncome:Donations', False),
])
def test_is_credit_card(acct_name, expected):
    assert data.Account(acct_name).is_credit_card() == expected

@pytest.mark.parametrize('acct_name,expected', [
    ('Assets:Cash', False),
    ('Assets:Prepaid:Expenses', False),
    ('Assets:Receivable:Accounts', False),
    ('Expenses:Other', False),
    ('Equity:Funds:Restricted', True),
    ('Equity:Funds:Unrestricted', True),
    ('Equity:OpeningBalance', True),
    ('Equity:Retained:Costs', False),
    ('Income:Other', False),
    ('Liabilities:CreditCard', False),
    ('Liabilities:Payable:Accounts', False),
    ('Liabilities:UnearnedIncome:Donations', False),
])
def test_is_opening_equity(acct_name, expected):
    assert data.Account(acct_name).is_opening_equity() == expected

@pytest.mark.parametrize('date', [
    testutil.PAST_DATE,
    testutil.FY_START_DATE,
    testutil.FY_MID_DATE,
    testutil.FUTURE_DATE,
])
def test_is_open_on_date_without_opening(date):
    account = data.Account('Assets:Cash')
    assert account.is_open_on_date(date) is None

@pytest.mark.parametrize('days_diff', range(-2, 3))
def test_is_open_on_date_without_closing(clean_account_meta, days_diff):
    open_date = testutil.FY_START_DATE
    acct_name = 'Assets:Checking'
    data.Account.load_opening(Open({}, open_date, acct_name, None, None))
    account = data.Account(acct_name)
    check_date = open_date + datetime.timedelta(days=days_diff)
    assert account.is_open_on_date(check_date) == (days_diff >= 0)

@pytest.mark.parametrize('close_diff,check_diff', [
    (30, -30),
    (30, -1),
    (30, 0),
    (30, 1),
    (30, 29),
    (30, 30),
    (30, 60),
    (60, 30),
    (60, 59),
    (60, 60),
    (60, 90),
    (60, -60),
])
def test_is_open_on_date_with_closing(clean_account_meta, close_diff, check_diff):
    open_date = testutil.FY_START_DATE
    acct_name = 'Assets:Savings'
    data.Account.load_opening(Open({}, open_date, acct_name, None, None))
    close_date = open_date + datetime.timedelta(days=close_diff)
    data.Account.load_closing(Close({}, close_date, acct_name))
    account = data.Account(acct_name)
    check_date = open_date + datetime.timedelta(days=check_diff)
    expected = (0 <= check_diff < close_diff)
    assert account.is_open_on_date(check_date) == expected

@pytest.mark.parametrize('acct_name', [
    'Assets:Cash',
    'Assets:Prepaid:Expenses',
    'Assets:Receivable:Accounts',
    'Expenses:Other',
    'Equity:Funds:Restricted',
    'Equity:OpeningBalance',
    'Income:Other',
    'Liabilities:CreditCard',
    'Liabilities:Payable:Accounts',
    'Liabilities:UnearnedIncome:Donations',
])
def test_keeps_balance(acct_name):
    expected = acct_name.startswith(('Assets:', 'Liabilities:'))
    assert data.Account(acct_name).keeps_balance() == expected

def test_keeps_balance_uses_options(clean_account_meta):
    config = bc_options.OPTIONS_DEFAULTS.copy()
    config['name_liabilities'] = 'Debts'
    data.Account.load_options_map(config)
    assert not data.Account('Liabilities:CreditCard').keeps_balance()
    assert data.Account('Debts:Payable').keeps_balance()
    assert data.Account('Assets:Receivable').keeps_balance()

@pytest.mark.parametrize('acct_name', [
    'Assets:Cash',
    'Assets:Receivable:Accounts',
    'Expenses:Other',
    'Equity:Funds:Restricted',
    'Income:Other',
    'Liabilities:CreditCard',
    'Liabilities:Payable:Accounts',
])
def test_slice_parts_no_args(acct_name):
    account = data.Account(acct_name)
    assert account.slice_parts() == acct_name.split(':')

@pytest.mark.parametrize('acct_name', [
    'Assets:Cash',
    'Assets:Receivable:Accounts',
    'Expenses:Other',
    'Equity:Funds:Restricted',
    'Income:Other',
    'Liabilities:CreditCard',
    'Liabilities:Payable:Accounts',
])
def test_slice_parts_index(acct_name):
    account = data.Account(acct_name)
    parts = acct_name.split(':')
    for index, expected in enumerate(parts):
        assert account.slice_parts(index) == expected
    with pytest.raises(IndexError):
        account.slice_parts(index + 1)

@pytest.mark.parametrize('acct_name', [
    'Assets:Cash',
    'Assets:Receivable:Accounts',
    'Expenses:Other',
    'Equity:Funds:Restricted',
    'Income:Other',
    'Liabilities:CreditCard',
    'Liabilities:Payable:Accounts',
])
def test_slice_parts_range(acct_name):
    account = data.Account(acct_name)
    parts = acct_name.split(':')
    for start, stop in zip([0, 0, 1, 1], [2, 3, 2, 3]):
        assert account.slice_parts(start, stop) == parts[start:stop]

@pytest.mark.parametrize('acct_name', [
    'Assets:Cash',
    'Assets:Receivable:Accounts',
    'Expenses:Other',
    'Equity:Funds:Restricted',
    'Income:Other',
    'Liabilities:CreditCard',
    'Liabilities:Payable:Accounts',
])
def test_slice_parts_slice(acct_name):
    account = data.Account(acct_name)
    parts = acct_name.split(':')
    for start, stop in zip([0, 0, 1, 1], [2, 3, 2, 3]):
        sl = slice(start, stop)
        assert account.slice_parts(sl) == parts[start:stop]

@pytest.mark.parametrize('acct_name', [
    'Assets:Cash',
    'Assets:Receivable:Accounts',
    'Expenses:Other',
    'Equity:Funds:Restricted',
    'Income:Other',
    'Liabilities:CreditCard',
    'Liabilities:Payable:Accounts',
])
def test_count_parts(acct_name):
    account = data.Account(acct_name)
    assert account.count_parts() == acct_name.count(':') + 1

@pytest.mark.parametrize('acct_name', [
    'Assets:Cash',
    'Assets:Receivable:Accounts',
    'Expenses:Other',
    'Equity:Funds:Restricted',
    'Income:Other',
    'Liabilities:CreditCard',
    'Liabilities:Payable:Accounts',
])
def test_root_part(acct_name):
    account = data.Account(acct_name)
    parts = acct_name.split(':')
    assert account.root_part() == parts[0]
    assert account.root_part(1) == parts[0]
    assert account.root_part(2) == ':'.join(parts[:2])

def test_load_opening(clean_account_meta):
    opening = Open({'lineno': 210}, Date(2010, 2, 1), 'Assets:Cash', None, None)
    data.Account.load_opening(opening)
    check_account_meta('Assets:Cash', opening)

def test_load_closing(clean_account_meta):
    name = 'Assets:Checking'
    opening = Open({'lineno': 230}, Date(2010, 10, 1), name, None, None)
    closing = Close({'lineno': 235}, Date(2010, 11, 1), name)
    data.Account.load_opening(opening)
    data.Account.load_closing(closing)
    check_account_meta(name, opening, closing)

def test_load_closing_without_opening(clean_account_meta):
    closing = Close({'lineno': 245}, Date(2010, 3, 1), 'Assets:Cash')
    with pytest.raises(ValueError):
        data.Account.load_closing(closing)

def test_load_openings_and_closings(clean_account_meta):
    entries = [
        Open({'lineno': 1, 'income-type': 'Donations'},
             Date(2000, 3, 1), 'Income:Donations', None, None),
        Open({'lineno': 2},
             Date(2000, 3, 1), 'Income:Other', None, None),
        Open({'lineno': 3, 'asset-type': 'Cash equivalent'},
             Date(2000, 4, 1), 'Assets:Checking', ['USD', 'EUR'], Booking.STRICT),
        testutil.Transaction(date=Date(2000, 4, 10), postings=[
            ('Income:Donations', -10),
            ('Assets:Checking', 10),
        ]),
        Close({'lineno': 30, 'why': 'Changed banks'},
              Date(2000, 5, 1), 'Assets:Checking')
    ]
    data.Account.load_openings_and_closings(iter(entries))
    check_account_meta('Income:Donations', entries[0])
    check_account_meta('Income:Other', entries[1])
    check_account_meta('Assets:Checking', entries[2], entries[-1])

@pytest.mark.parametrize('account_s', [
    'Assets:Bank:Checking',
    'Equity:Funds:Restricted',
    'Expenses:Other',
    'Income:Donations',
    'Liabilities:CreditCard:Visa',
])
def test_is_account(account_s):
    assert data.Account.is_account(account_s)

@pytest.mark.parametrize('account_s', [
    'Assets:Bank:12-345',
    'Equity:Funds:Restricted',
    'Expenses:Other',
    'Income:Donations',
    'Liabilities:CreditCard:Visa0123',
])
def test_is_account(account_s):
    assert data.Account.is_account(account_s)

@pytest.mark.parametrize('account_s', [
    'Assets:checking',
    'Assets::Cash',
    'Equity',
    'Liabilities:Credit Card',
    'income:Donations',
    'Expenses:Banking_Fees',
    'Revenue:Grants',
])
def test_is_not_account(account_s):
    assert not data.Account.is_account(account_s)

@pytest.mark.parametrize('account_s,expected', [
    ('Revenue:Donations', True),
    ('Costs:Other', True),
    ('Income:Donations', False),
    ('Expenses:Other', False),
])
def test_is_account_respects_configured_roots(clean_account_meta, account_s, expected):
    config = bc_options.OPTIONS_DEFAULTS.copy()
    config['name_expenses'] = 'Costs'
    config['name_income'] = 'Revenue'
    data.Account.load_options_map(config)
    assert data.Account.is_account(account_s) == expected

def test_load_from_books(clean_account_meta):
    entries = [
        Open({'lineno': 310}, Date(2001, 1, 1), 'Assets:Bank:Checking', ['USD'], None),
        Open({'lineno': 315}, Date(2001, 2, 1), 'Revenue:Donations', None, Booking.STRICT),
        testutil.Transaction(date=Date(2001, 2, 10), postings=[
            ('Revenue:Donations', -10),
            ('Assets:Bank:Checking', 10),
        ]),
        Close({'lineno': 320}, Date(2001, 3, 1), 'Assets:Bank:Checking'),
    ]
    config = bc_options.OPTIONS_DEFAULTS.copy()
    config['name_expenses'] = 'Costs'
    config['name_income'] = 'Revenue'
    data.Account.load_from_books(entries, config)
    for post in entries[2].postings:
        assert data.Account.is_account(post.account)
    check_meta = data.Account(entries[0].account).meta
    assert check_meta.open_date == entries[0].date
    assert check_meta.close_date == entries[-1].date

@pytest.mark.parametrize('arg,expect_subaccts', [
    ('Assets', ['Bank:CD', 'Bank:Checking', 'Bank:Savings', 'Cash',
                'Investment:Commodities', 'Investment:Stocks']),
    ('Assets:Bank', ['CD', 'Checking', 'Savings']),
    ('Assets:Investment', ['Commodities', 'Stocks']),
    ('Equity', []),
])
def test_iter_accounts_by_hierarchy(asset_hierarchy, arg, expect_subaccts):
    assert set(data.Account.iter_accounts_by_hierarchy(arg)) == {
        f'{arg}:{sub}' for sub in expect_subaccts
    }

@pytest.mark.parametrize('arg,expect_subaccts', [
    ('Cash', ['Bank:Checking', 'Bank:Savings', 'Cash']),
    ('Investment', ['Bank:CD', 'Investment:Commodities', 'Investment:Stocks']),
    ('Equity', []),
])
def test_iter_accounts_by_classification(asset_hierarchy, arg, expect_subaccts):
    assert set(data.Account.iter_accounts_by_classification(arg)) == {
        f'Assets:{sub}' for sub in expect_subaccts
    }

@pytest.mark.parametrize('arg,expect_subaccts', [
    (None, ['Bank:CD', 'Bank:Checking', 'Bank:Savings', 'Cash',
            'Investment:Commodities', 'Investment:Stocks']),
    ('Assets', ['Bank:CD', 'Bank:Checking', 'Bank:Savings', 'Cash',
                'Investment:Commodities', 'Investment:Stocks']),
    ('Assets:Bank', ['CD', 'Checking', 'Savings']),
    ('Assets:Investment', ['Commodities', 'Stocks']),
    ('Cash', ['Bank:Checking', 'Bank:Savings', 'Cash']),
    ('Investment', ['Bank:CD', 'Investment:Commodities', 'Investment:Stocks']),
    ('Equity', []),
    ('Unused classification', []),
])
def test_iter_accounts(asset_hierarchy, arg, expect_subaccts):
    if arg and arg.startswith('Assets'):
        prefix = arg
    else:
        prefix = 'Assets'
    assert set(data.Account.iter_accounts(arg)) == {
        f'{prefix}:{sub}' for sub in expect_subaccts
    }