accounted/lib/reports/__tests__/kpi.test.ts

import { describe, it, expect } from 'vitest'
import {
  calculateGrossMargin,
  calculateCashPosition,
  calculateRevenueGrowth,
  calculateExpenseRatio,
  calculateAvgPaymentDays,
} from '../kpi'
import type { IncomeStatementReport, TrialBalanceRow } from '@/types'

function makeIncomeStatement(
  overrides: Partial<IncomeStatementReport> = {}
): IncomeStatementReport {
  return {
    revenue_sections: [],
    total_revenue: 100000,
    expense_sections: [],
    total_expenses: 60000,
    financial_sections: [],
    total_financial: 0,
    net_result: 40000,
    period: { start: '2025-01-01', end: '2025-12-31' },
    ...overrides,
  }
}

function makeTrialBalanceRow(
  overrides: Partial<TrialBalanceRow> = {}
): TrialBalanceRow {
  return {
    account_number: '1930',
    account_name: 'Företagskonto',
    account_class: 1,
    opening_debit: 0,
    opening_credit: 0,
    period_debit: 0,
    period_credit: 0,
    closing_debit: 0,
    closing_credit: 0,
    ...overrides,
  }
}

describe('calculateGrossMargin', () => {
  it('returns margin when revenue and COGS exist', () => {
    const stmt = makeIncomeStatement({
      total_revenue: 200000,
      expense_sections: [
        {
          title: 'Varor och material',
          rows: [{ account_number: '4010', account_name: 'Inköp', amount: 80000 }],
          subtotal: 80000,
        },
        {
          title: 'Lokalkostnader',
          rows: [{ account_number: '5010', account_name: 'Hyra', amount: 20000 }],
          subtotal: 20000,
        },
      ],
    })
    // (200000 - 80000) / 200000 * 100 = 60%
    expect(calculateGrossMargin(stmt)).toBe(60)
  })

  it('returns null when total_revenue is 0', () => {
    const stmt = makeIncomeStatement({ total_revenue: 0 })
    expect(calculateGrossMargin(stmt)).toBeNull()
  })

  it('returns 100% when no class 4 expenses', () => {
    const stmt = makeIncomeStatement({
      total_revenue: 50000,
      expense_sections: [
        {
          title: 'Lokalkostnader',
          rows: [{ account_number: '5010', account_name: 'Hyra', amount: 10000 }],
          subtotal: 10000,
        },
      ],
    })
    expect(calculateGrossMargin(stmt)).toBe(100)
  })
})

describe('calculateCashPosition', () => {
  it('sums closing balances for 19xx accounts', () => {
    const rows = [
      makeTrialBalanceRow({ account_number: '1930', closing_debit: 50000, closing_credit: 0 }),
      makeTrialBalanceRow({ account_number: '1931', closing_debit: 10000, closing_credit: 0 }),
      makeTrialBalanceRow({ account_number: '1510', closing_debit: 25000, closing_credit: 0 }),
    ]
    // Only 1930 + 1931 = 60000
    expect(calculateCashPosition(rows)).toBe(60000)
  })

  it('returns 0 for empty rows', () => {
    expect(calculateCashPosition([])).toBe(0)
  })

  it('handles credit balances on 19xx accounts', () => {
    const rows = [
      makeTrialBalanceRow({ account_number: '1930', closing_debit: 0, closing_credit: 5000 }),
    ]
    expect(calculateCashPosition(rows)).toBe(-5000)
  })
})

describe('calculateRevenueGrowth', () => {
  it('returns positive growth', () => {
    // (120000 - 100000) / 100000 * 100 = 20%
    expect(calculateRevenueGrowth(120000, 100000)).toBe(20)
  })

  it('returns negative growth (decline)', () => {
    // (80000 - 100000) / 100000 * 100 = -20%
    expect(calculateRevenueGrowth(80000, 100000)).toBe(-20)
  })

  it('returns null when previous revenue is null', () => {
    expect(calculateRevenueGrowth(100000, null)).toBeNull()
  })

  it('returns null when previous revenue is 0', () => {
    expect(calculateRevenueGrowth(100000, 0)).toBeNull()
  })
})

describe('calculateExpenseRatio', () => {
  it('returns ratio for normal data', () => {
    const stmt = makeIncomeStatement({ total_revenue: 200000, total_expenses: 120000 })
    // 120000 / 200000 * 100 = 60%
    expect(calculateExpenseRatio(stmt)).toBe(60)
  })

  it('returns null when total_revenue is 0', () => {
    const stmt = makeIncomeStatement({ total_revenue: 0, total_expenses: 5000 })
    expect(calculateExpenseRatio(stmt)).toBeNull()
  })
})

describe('calculateAvgPaymentDays', () => {
  it('returns average for >= 5 invoices', () => {
    const invoices = [
      { invoice_date: '2025-01-01', paid_at: '2025-01-11' }, // 10 days
      { invoice_date: '2025-02-01', paid_at: '2025-02-21' }, // 20 days
      { invoice_date: '2025-03-01', paid_at: '2025-03-16' }, // 15 days
      { invoice_date: '2025-04-01', paid_at: '2025-04-26' }, // 25 days
      { invoice_date: '2025-05-01', paid_at: '2025-05-31' }, // 30 days
    ]
    // avg = (10+20+15+25+30) / 5 = 20
    expect(calculateAvgPaymentDays(invoices)).toBe(20)
  })

  it('returns null for fewer than 5 invoices', () => {
    const invoices = [
      { invoice_date: '2025-01-01', paid_at: '2025-01-11' },
      { invoice_date: '2025-02-01', paid_at: '2025-02-21' },
    ]
    expect(calculateAvgPaymentDays(invoices)).toBeNull()
  })

  it('returns null for empty array', () => {
    expect(calculateAvgPaymentDays([])).toBeNull()
  })

  it('clamps negative days to 0', () => {
    const invoices = [
      { invoice_date: '2025-01-10', paid_at: '2025-01-05' }, // would be -5, clamped to 0
      { invoice_date: '2025-02-01', paid_at: '2025-02-11' }, // 10
      { invoice_date: '2025-03-01', paid_at: '2025-03-11' }, // 10
      { invoice_date: '2025-04-01', paid_at: '2025-04-11' }, // 10
      { invoice_date: '2025-05-01', paid_at: '2025-05-11' }, // 10
    ]
    // avg = (0+10+10+10+10) / 5 = 8
    expect(calculateAvgPaymentDays(invoices)).toBe(8)
  })
})