arm-core/api/tests/test_domain_statement_lines.py

"""Справочник строк форм ББ/ОФР по редакциям (spec documents-api «Форма ББ/ОФР для экрана проверки»; design D-2)."""

from pathlib import Path

import pytest

from src.domain.statement_lines import TemplateLine, load_line_catalog

CATALOG = load_line_catalog()


@pytest.mark.parametrize(
    ("edition", "form", "count", "first", "last"),
    [
        ("66n", "BALANCE", 37, "1110", "1700"),
        ("66n", "INCOME", 22, "2110", "2910"),
        ("fsbu4", "BALANCE", 38, "1105", "1700"),
        ("fsbu4", "INCOME", 24, "2110", "2910"),
    ],
)
def test_edition_composition(edition: str, form: str, count: int, first: str, last: str) -> None:
    lines = CATALOG.template_lines(edition, form)
    assert len(lines) == count
    assert lines[0].code == first and lines[-1].code == last
    assert len({line.code for line in lines}) == count


def test_names_fixed_from_templates() -> None:
    names = {line.code: line.name for line in CATALOG.template_lines("fsbu4", "BALANCE")}
    assert names["1110"] == "Нематериальные активы"
    assert names["1210"] == "Запасы"
    assert names["1310"] == "Уставный капитал (складочный капитал, уставный фонд, вклады товарищей)"
    assert names["1410"] == names["1510"] == "Заемные средства"
    assert names["1600"] == names["1700"] == "БАЛАНС"
    old = {line.code: line.name for line in CATALOG.template_lines("66n", "BALANCE")}
    assert old["1160"] == "Доходные вложения в материальные ценности"
    assert "1105" not in old and "1215" not in old and "1215" in names
    income = {line.code: line.name for line in CATALOG.template_lines("fsbu4", "INCOME")}
    assert "2420" in income and "2460" in income
    assert all(
        "\n" not in line.name
        for e in ("66n", "fsbu4")
        for f in ("BALANCE", "INCOME")
        for line in CATALOG.template_lines(e, f)
    )


def test_no_edition_means_no_lines() -> None:
    assert CATALOG.template_lines(None, "BALANCE") == ()
    assert CATALOG.template_lines("unknown", "BALANCE") == ()
    assert CATALOG.template_lines("66n", "OSV") == ()


def test_catalog_two_names_one_template_line(tmp_path: Path) -> None:
    lines = CATALOG.template_lines("fsbu4", "BALANCE")
    assert [line.code for line in lines].count("1520") == 1
    assert {line.code: line.name for line in lines}["1520"] == "Кредиторская задолженность"
    assert CATALOG.names("BALANCE", "1520") == ("Кредиторская задолженность", "Обязательство по аренде")
    assert CATALOG.reference_name("fsbu4", "BALANCE", "1520") == "Кредиторская задолженность"
    assert CATALOG.reference_name("fsbu4", "BALANCE", "9999") is None
    assert "1520" in CATALOG.edition_codes("fsbu4", "BALANCE") and "9999" not in CATALOG.edition_codes("66n", "INCOME")
    path = tmp_path / "statement_lines.yaml"
    path.write_text(
        "editions:\n  - id: x\n    forms:\n      BALANCE: [{code: '1110', name: a}, {code: '1110', name: b}]\n"
        "      INCOME: []\n",
        encoding="utf-8",
    )
    own = load_line_catalog(path)
    assert [line.name for line in own.template_lines("x", "BALANCE")] == ["a"]
    assert own.names("BALANCE", "1110") == ("a", "b")


def test_catalog_fsbu4_additions() -> None:
    assert "НДС, начисленный по отгрузке" in CATALOG.names("BALANCE", "1220")
    assert "Налог при упрощенной системе налогообложения" in CATALOG.names("INCOME", "2410")
    expected = {
        "1105": "Гудвил",
        "1130": "Нематериальные поисковые активы",
        "1140": "Материальные поисковые активы",
        "1530": "Доходы будущих периодов",
    }
    for code, name in expected.items():
        assert CATALOG.reference_name("fsbu4", "BALANCE", code) == name
    assert CATALOG.reference_name("fsbu4", "INCOME", "2460") == "Прочее"


def test_template_line_is_value_object() -> None:
    assert TemplateLine("1700", "БАЛАНС") == TemplateLine("1700", "БАЛАНС")


@pytest.mark.parametrize(
    ("body", "message"),
    [
        ("editions:\n  - id: x\n    forms:\n      BALANCE: [{code: '11', name: a}]\n      INCOME: []\n", "код"),
        ("editions:\n  - id: x\n    forms:\n      BALANCE: []\n", "INCOME"),
        ("editions: [\n", "statement_lines"),
    ],
)
def test_invalid_catalog_is_value_error(tmp_path: Path, body: str, message: str) -> None:
    path = tmp_path / "statement_lines.yaml"
    path.write_text(body, encoding="utf-8")
    with pytest.raises(ValueError, match=message):
        load_line_catalog(path)


def test_edition_lines_one_per_code_first_name() -> None:
    lines = CATALOG.edition_lines("BALANCE", "fsbu4")
    codes = [code for code, _ in lines]
    assert len(codes) == len(set(codes)) and "1120" not in codes
    assert dict(lines)["1520"] == "Кредиторская задолженность"
    assert codes == [line.code for line in CATALOG.template_lines("fsbu4", "BALANCE")]


def test_edition_lines_without_edition_merges_editions() -> None:
    lines = CATALOG.edition_lines("BALANCE", None)
    codes = [code for code, _ in lines]
    assert len(codes) == len(set(codes))
    assert "1120" in codes and "1215" in codes  # 1120 — редакция 66n, 1215 — fsbu4
    assert (
        dict(lines)["1120"] == dict((line.code, line.name) for line in CATALOG.template_lines("66n", "BALANCE"))["1120"]
    )
    assert CATALOG.edition_lines("OSV", None) == []