Jakob WennbergandClaude Sonnet 5
ec27228a8e
Em dashes (—) and en dashes (–) had spread across comments, docs, tests, and a few UI strings, reading as AI-generated boilerplate rather than house style. Replaced each with punctuation matching its context: colon for explanatory clauses, comma for asides, plain hyphen for numeric/legal ranges (e.g. "21-23§"), "to"/"till" for date ranges, parentheses for paired-dash asides. messages/en.json and messages/sv.json were fixed by hand together to keep sv/en in sync. Left untouched where the dash is the functional subject rather than decorative punctuation: date-range-parser.ts's separator regex, charset-repair.ts's CP1252 byte-mapping table (and its test), the SIE encoding mojibake docs, generic-csv.ts's minus-sign normalizer, the agent system-prompt files that already instruct against em dashes, and a golden iXBRL test fixture compared byte-for-byte. Also fixes two bugs surfaced along the way: an off-by-one in ApiKeysPanel's scope-label split (a leftover from an earlier partial pass), and a charset-repair test that had lost the literal en-dash it exists to verify. Regenerated the agent atom seed migration (skills:generate) since 27 SKILL.md files changed. Added a CLAUDE.md rule against em/en dashes, with an explicit carve-out for the functional-dash cases above. Co-authored-by: Claude Sonnet 5 <noreply@anthropic.com>
97 lines
4.0 KiB
TypeScript
97 lines
4.0 KiB
TypeScript
import { describe, it, expect } from 'vitest'
|
||
import {
|
||
computeLatentTax,
|
||
proposeLatentTaxChange,
|
||
LATENT_TAX_DEFAULT_RATE,
|
||
LATENT_TAX_LIABILITY_ACCOUNT,
|
||
LATENT_TAX_EXPENSE_ACCOUNT,
|
||
} from '../tax-provision/latent-tax-calculator'
|
||
|
||
describe('computeLatentTax', () => {
|
||
it('splits 100 000 reserves into 79 400 equity + 20 600 liability at default 20,6 %', () => {
|
||
const split = computeLatentTax({ untaxedReserves: 100_000 })
|
||
expect(split.liabilityPortion).toBe(20_600)
|
||
expect(split.equityPortion).toBe(79_400)
|
||
// Invariant: the two portions reconcile to the input.
|
||
expect(split.equityPortion + split.liabilityPortion).toBeCloseTo(100_000, 2)
|
||
})
|
||
|
||
it('returns zero portions for zero reserves', () => {
|
||
const split = computeLatentTax({ untaxedReserves: 0 })
|
||
expect(split.equityPortion).toBe(0)
|
||
expect(split.liabilityPortion).toBe(0)
|
||
})
|
||
|
||
it('preserves the sign for negative reserves (over-reversal edge case)', () => {
|
||
// Unusual but the math should stay symmetric: e.g. when the
|
||
// dispositions builder posts more återföring than the existing reserves.
|
||
const split = computeLatentTax({ untaxedReserves: -50_000 })
|
||
expect(split.liabilityPortion).toBe(-10_300)
|
||
expect(split.equityPortion).toBe(-39_700)
|
||
expect(split.equityPortion + split.liabilityPortion).toBeCloseTo(-50_000, 2)
|
||
})
|
||
|
||
it('accepts a custom tax rate (future flex for rate changes)', () => {
|
||
// If bolagsskatt drops to e.g. 18 %, K3 split would follow.
|
||
const split = computeLatentTax({ untaxedReserves: 100_000, taxRate: 0.18 })
|
||
expect(split.liabilityPortion).toBe(18_000)
|
||
expect(split.equityPortion).toBe(82_000)
|
||
})
|
||
|
||
it('rounds to öre on non-integer reserves', () => {
|
||
// 12 345.67 × 0.206 = 2 543.20802 → öre rounding → 2 543.21
|
||
// equity = 12 345.67 − 2 543.21 = 9 802.46
|
||
const split = computeLatentTax({ untaxedReserves: 12_345.67 })
|
||
expect(split.liabilityPortion).toBe(2_543.21)
|
||
expect(split.equityPortion).toBe(9_802.46)
|
||
expect(split.equityPortion + split.liabilityPortion).toBeCloseTo(12_345.67, 2)
|
||
})
|
||
|
||
it('exports the canonical 20.6 % rate constant', () => {
|
||
expect(LATENT_TAX_DEFAULT_RATE).toBe(0.206)
|
||
})
|
||
})
|
||
|
||
describe('proposeLatentTaxChange', () => {
|
||
it('returns null when current already equals target (no change)', () => {
|
||
expect(proposeLatentTaxChange(20_600, 20_600)).toBeNull()
|
||
})
|
||
|
||
it('returns null when delta is below 1 öre tolerance', () => {
|
||
// Floating-point dust below 1 öre should not produce a verifikat.
|
||
expect(proposeLatentTaxChange(20_600, 20_600.001)).toBeNull()
|
||
expect(proposeLatentTaxChange(20_600.0049, 20_600)).toBeNull()
|
||
})
|
||
|
||
it('books an avsättning when liability grows: debit 8940 / credit 2240', () => {
|
||
const lines = proposeLatentTaxChange(0, 20_600)
|
||
expect(lines).not.toBeNull()
|
||
expect(lines).toHaveLength(2)
|
||
const debit = lines!.find((l) => l.account_number === LATENT_TAX_EXPENSE_ACCOUNT)!
|
||
const credit = lines!.find((l) => l.account_number === LATENT_TAX_LIABILITY_ACCOUNT)!
|
||
expect(debit.debit_amount).toBe(20_600)
|
||
expect(debit.credit_amount).toBe(0)
|
||
expect(credit.debit_amount).toBe(0)
|
||
expect(credit.credit_amount).toBe(20_600)
|
||
})
|
||
|
||
it('books a återföring when liability shrinks: debit 2240 / credit 8940', () => {
|
||
const lines = proposeLatentTaxChange(20_600, 15_000)
|
||
expect(lines).not.toBeNull()
|
||
expect(lines).toHaveLength(2)
|
||
const debit = lines!.find((l) => l.account_number === LATENT_TAX_LIABILITY_ACCOUNT)!
|
||
const credit = lines!.find((l) => l.account_number === LATENT_TAX_EXPENSE_ACCOUNT)!
|
||
expect(debit.debit_amount).toBe(5_600)
|
||
expect(credit.credit_amount).toBe(5_600)
|
||
})
|
||
|
||
it('produces a balanced verifikat (sum debit = sum credit)', () => {
|
||
const lines = proposeLatentTaxChange(10_000, 18_000)
|
||
expect(lines).not.toBeNull()
|
||
const totalDebit = lines!.reduce((s, l) => s + l.debit_amount, 0)
|
||
const totalCredit = lines!.reduce((s, l) => s + l.credit_amount, 0)
|
||
expect(totalDebit).toBe(totalCredit)
|
||
expect(totalDebit).toBe(8_000)
|
||
})
|
||
})
|