import { describe, it, expect } from 'vitest' import { computeAnnualDepreciation } from '../assets/depreciation-engine' import type { Asset } from '@/types' function makeAsset(overrides: Partial = {}): Asset { return { id: 'asset-1', user_id: 'user-1', company_id: 'co-1', name: 'Test', category: 'equipment', acquisition_date: '2025-01-01', acquisition_cost: 60_000, salvage_value: 0, useful_life_months: 60, // 5 years depreciation_method: 'linear', bas_asset_account: '1220', bas_accumulated_account: '1229', bas_expense_account: '7832', restvarde_target: null, disposed_at: null, disposed_proceeds: null, disposed_proceeds_vat: 0, disposed_vat_treatment: null, jamkning_amount: 0, jamkning_remaining_months: null, jamkning_total_months: null, jamkning_original_input_vat: null, k3_components: null, notes: null, created_at: '2025-01-01T00:00:00Z', updated_at: '2025-01-01T00:00:00Z', ...overrides, } } const FULL_YEAR = { period_start: '2025-01-01', period_end: '2025-12-31' } describe('computeAnnualDepreciation', () => { it('linear over full year: 60_000 / 5 yrs = 12_000', () => { const result = computeAnnualDepreciation(makeAsset(), FULL_YEAR) expect(result.amount).toBe(12_000) expect(result.proRated).toBe(false) }) it('respects salvage value (only depreciates cost − salvage)', () => { const asset = makeAsset({ acquisition_cost: 60_000, salvage_value: 10_000 }) const result = computeAnnualDepreciation(asset, FULL_YEAR) // depreciable = 50_000, /5 = 10_000 expect(result.amount).toBe(10_000) }) it('returns zero when depreciable base ≤ 0', () => { const asset = makeAsset({ acquisition_cost: 10_000, salvage_value: 10_000 }) const result = computeAnnualDepreciation(asset, FULL_YEAR) expect(result.amount).toBe(0) }) it('pro-rates first year when acquired mid-period', () => { // Acquired July 1, full year period: window = Jul 1: Dec 31 = 184 days // out of 365 ≈ 0.5041. Annual depreciation 12_000 × 0.5041 ≈ 6_049 const asset = makeAsset({ acquisition_date: '2025-07-01' }) const result = computeAnnualDepreciation(asset, FULL_YEAR) expect(result.proRated).toBe(true) expect(result.amount).toBeGreaterThan(5_900) expect(result.amount).toBeLessThan(6_100) }) it('pro-rates final year when life ends mid-period', () => { // 5-year asset acquired 2021-07-01. End of life = 2026-07-01. For fiscal // year 2026 (Jan 1: Dec 31) only 181 days are inside the asset's life. const asset = makeAsset({ acquisition_date: '2021-07-01', useful_life_months: 60, }) const result = computeAnnualDepreciation(asset, { period_start: '2026-01-01', period_end: '2026-12-31', }) expect(result.proRated).toBe(true) // ~6_000 (half year). Days math: Jan 1 - Jun 30 = 181 days / 365 ≈ 0.4959. expect(result.amount).toBeGreaterThan(5_900) expect(result.amount).toBeLessThan(6_100) }) it('returns 0 when asset was disposed before the period starts', () => { const asset = makeAsset({ disposed_at: '2024-06-30', disposed_proceeds: 5_000, }) const result = computeAnnualDepreciation(asset, FULL_YEAR) expect(result.amount).toBe(0) }) it('pro-rates when asset is disposed mid-period', () => { // Disposed June 30 of the fiscal year: half-year depreciation. const asset = makeAsset({ disposed_at: '2025-06-30', disposed_proceeds: 5_000, }) const result = computeAnnualDepreciation(asset, FULL_YEAR) expect(result.proRated).toBe(true) expect(result.amount).toBeGreaterThan(5_900) expect(result.amount).toBeLessThan(6_100) }) it('returns 0 when asset is fully depreciated before period start', () => { // 5-year asset acquired 2018-01-01: fully depreciated by 2023-01-01. const asset = makeAsset({ acquisition_date: '2018-01-01' }) const result = computeAnnualDepreciation(asset, FULL_YEAR) expect(result.amount).toBe(0) }) it('K2 5-year schablon for inventarier: 100_000 / 5 = 20_000', () => { const asset = makeAsset({ category: 'equipment', acquisition_cost: 100_000, useful_life_months: 60, }) const result = computeAnnualDepreciation(asset, FULL_YEAR) expect(result.amount).toBe(20_000) }) it('handles 3-year computer with K2 schablon: 30_000 / 3 = 10_000', () => { const asset = makeAsset({ category: 'computer', acquisition_cost: 30_000, useful_life_months: 36, }) const result = computeAnnualDepreciation(asset, FULL_YEAR) expect(result.amount).toBe(10_000) }) it('end-of-month acquisition does not overflow life end (Jan 31 + N months)', () => { // Acquired 2025-01-31, 12-month life. Life ends 2026-01-30 (Jan 31 + 12mo // clamped to last day of Jan = Jan 31 the following year, exclusive → // Jan 30 inclusive). For fiscal year 2026 only Jan 1-30 = 30 days of // life remain. Without the clamp, life would overflow to Feb 3 (Jan 31 // + 12mo via setUTCMonth) and over-depreciate. const asset = makeAsset({ acquisition_date: '2025-01-31', acquisition_cost: 12_000, useful_life_months: 12, }) const result = computeAnnualDepreciation(asset, { period_start: '2026-01-01', period_end: '2026-12-31', }) // 30 days out of 365 of a 12_000 annual = ~986. The buggy version would // have computed ~1_117 (34 days): the gap detects the regression. expect(result.amount).toBeGreaterThan(950) expect(result.amount).toBeLessThan(1_020) }) })