NPO-Accounting/conservancy_beancount
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fund: Incorporate Equity accounts into Release from Restrictions.

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This matches what we do on our Statement of Activities in the
balance sheet report.
This commit is contained in:
Brett Smith 2020-08-21 12:05:23 -04:00
parent 95fb8ce481
commit cc1767a09d
4 changed files with 34 additions and 12 deletions
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7
conservancy_beancount/reports/fund.py
View file

@ -158,8 +158,11 @@ class ODSReport(core.BaseODS[FundPosts, None]):
bal_indexes = [0, 1, 2, 4]
totals = [core.MutableBalance() for _ in bal_indexes]
threshold = Decimal('.5')
for fund, balances in self.balances.items():
balances = [balances[index] for index in bal_indexes]
for fund, source_bals in self.balances.items():
balances = [source_bals[index] for index in bal_indexes]
# Incorporate Equity changes to Release from Restrictions.
# Note that using -= mutates the balance in a way we don't want.
balances[2] = balances[2] - source_bals[3]
if (not all(bal.clean_copy(threshold).le_zero() for bal in balances)
and fund != UNRESTRICTED_FUND):
self.write_balances(fund, balances)

8
tests/books/fund.beancount
View file

@ -109,7 +109,13 @@ option "inferred_tolerance_default" "USD:0.01"
Income:Other -200 USD
Assets:Checking 200 USD
2019-12-03 * "Delta income"
2019-09-06 * "Delta income"
project: "Delta"
Income:Other -4.60 USD
Assets:Checking 4.60 USD
2019-12-03 * "Charlie release from restriction"
Equity:Funds:Restricted 100 USD
project: "Charlie"
Equity:Funds:Unrestricted -100 USD
project: "Conservancy"

4
tests/test_opening_balances.py
View file

@ -146,7 +146,7 @@ def test_2020_opening(arg):
FlatPosting.make(A_EUR, 32, 'EUR', '1.5', '2019-03-03'),
FlatPosting.make(A_RESTRICTED, -3064, project='Alpha'),
FlatPosting.make(A_RESTRICTED, -2180, project='Bravo'),
FlatPosting.make(A_RESTRICTED, -1000, project='Charlie'),
FlatPosting.make(A_RESTRICTED, -900, project='Charlie'),
FlatPosting.make(A_RESTRICTED, -5, project='Delta'),
FlatPosting.make(A_UNRESTRICTED, -4080, project='Conservancy'),
FlatPosting.make(A_UNRESTRICTED, -4180, project='Conservancy'),
]

27
tests/test_reports_fund.py
View file

@ -60,6 +60,7 @@ BALANCES_BY_YEAR = {
('Conservancy', 2019): [
('Income:Other', 42),
('Expenses:Other', Decimal('-4.20')),
('Equity:Funds:Unrestricted', 100),
('Equity:Realized:CurrencyConversion', Decimal('6.20')),
('Assets:Receivable:Accounts', -40),
('Liabilities:Payable:Accounts', -4),
@ -81,6 +82,9 @@ BALANCES_BY_YEAR = {
('Bravo', 2019): [
('Income:Other', 200),
],
('Charlie', 2019): [
('Equity:Funds:Restricted', -100),
],
('Delta', 2018): [
('Income:Other', Decimal('.40')),
],
@ -138,6 +142,8 @@ def check_text_report(output, project, start_date, stop_date):
assert open_amt == format_amount(balance_amount)
balance_amount += check_text_balances(
actual, expected,
'Equity:Funds:Restricted',
'Equity:Funds:Unrestricted',
'Equity:Realized:CurrencyConversion',
'Income:Other',
'Expenses:Other',
@ -173,7 +179,7 @@ def check_ods_sheet(sheet, account_balances, *, full):
if key != 'Conservancy' and any(v >= .5 for v in balances.values())
}
totals = {key: Decimal() for key in
['opening', 'Income', 'Expenses', 'Equity:Realized']}
['opening', 'Income', 'Expenses', 'Equity']}
for fund, balances in account_bals.items():
for key in totals:
totals[key] += balances[key]
@ -190,11 +196,15 @@ def check_ods_sheet(sheet, account_balances, *, full):
pytest.fail(f"report included unexpected fund {fund}")
check_cell_balance(next(cells), balances['opening'])
check_cell_balance(next(cells), balances['Income'])
check_cell_balance(next(cells), -balances['Expenses'])
if full:
check_cell_balance(next(cells), balances['Equity:Realized'])
check_cell_balance(next(cells), -balances['Expenses'])
check_cell_balance(next(cells), balances['Equity'])
else:
check_cell_balance(
next(cells), -sum(balances[key] for key in ['Expenses', 'Equity']),
)
check_cell_balance(next(cells), sum(balances[key] for key in [
'opening', 'Income', 'Expenses', 'Equity:Realized',
'opening', 'Income', 'Expenses', 'Equity',
]))
if full:
check_cell_balance(next(cells), balances['Assets:Receivable'])
@ -209,7 +219,7 @@ def check_ods_report(ods, start_date, stop_date):
'opening': Decimal(amount),
'Income': Decimal(0),
'Expenses': Decimal(0),
'Equity:Realized': Decimal(0),
'Equity': Decimal(0),
'Assets:Receivable': Decimal(0),
'Assets:Prepaid': Decimal(0),
'Liabilities:Payable': Decimal(0),
@ -222,8 +232,11 @@ def check_ods_report(ods, start_date, stop_date):
pass
else:
for account, amount in amounts:
if year < start_date.year and account.startswith(EQUITY_ROOT_ACCOUNTS):
acct_key = 'opening'
if account.startswith(EQUITY_ROOT_ACCOUNTS):
if year < start_date.year:
acct_key = 'opening'
else:
acct_key, _, _ = account.partition(':')
else:
acct_key, _, _ = account.rpartition(':')
account_bals[fund][acct_key] += amount