arm-core/api/tests/test_intercompany_matrix.py

"""Выбор счетов и расчёт шахматки без обращения к БД."""

import uuid
from decimal import Decimal
from types import SimpleNamespace

import pytest

from src.api.endpoints.consolidations.intercompany_matrix import router
from src.models.enums import AccountKind
from src.schemas.consolidations import (
    IntercompanyMatrixCellOut,
    IntercompanyMatrixCompanyOut,
    IntercompanyMatrixOut,
    IntercompanyResultTableOut,
)
from src.services import intercompany_matrix as matrix


def _account(kind: AccountKind, parent_id: uuid.UUID | None = None) -> SimpleNamespace:
    return SimpleNamespace(id=uuid.uuid4(), kind=kind, parent_id=parent_id)


def _row(
    owner: uuid.UUID,
    counterparty: uuid.UUID,
    account_id: uuid.UUID | None,
    *,
    debit: str = "0",
    credit: str = "0",
) -> SimpleNamespace:
    return SimpleNamespace(
        legal_entity_id=owner,
        counterparty_id=counterparty,
        account_id=account_id,
        closing_debit=Decimal(debit),
        closing_credit=Decimal(credit),
        turnover_debit=Decimal("0"),
        turnover_credit=Decimal("0"),
        entry_ids=(),
    )


def test_routes_are_separate_and_matrix_expands_manual_accounts() -> None:
    paths = {(route.path, tuple(sorted(route.methods))) for route in router.routes}
    assert ("/consolidations/versions/{version_id}/intercompany-matrix/all", ("GET",)) in paths
    assert ("/consolidations/versions/{version_id}/intercompany-matrix/manual", ("POST",)) in paths
    assert ("/consolidations/versions/{version_id}/intercompany-matrix/result-table", ("GET",)) in paths

    debit_parent = _account(AccountKind.A)
    debit_child = _account(AccountKind.A, debit_parent.id)
    credit_parent = _account(AccountKind.P)
    credit_child = _account(AccountKind.P, credit_parent.id)
    by_id, children = matrix._account_tree([debit_parent, debit_child, credit_parent, credit_child])
    debit = matrix._selected_accounts([debit_parent.id], [], "D", by_id, children)
    credit = matrix._selected_accounts([credit_parent.id], [], "K", by_id, children)
    assert debit == {debit_parent.id, debit_child.id}
    assert credit == {credit_parent.id, credit_child.id}

    company_a, company_b = uuid.uuid4(), uuid.uuid4()
    result = matrix.calculate_matrix(
        [
            _row(company_a, company_b, debit_child.id, debit="100"),
            _row(company_b, company_a, credit_child.id, credit="90"),
        ],
        [
            IntercompanyMatrixCompanyOut(id=company_a, name="Компания А"),
            IntercompanyMatrixCompanyOut(id=company_b, name="Компания Б"),
        ],
        matrix.MatrixSelection(debit, credit, "closing"),
    )
    assert [(company.id, company.name) for company in result.companies] == [
        (company_a, "Компания А"),
        (company_b, "Компания Б"),
    ]
    assert result.cells[0].amount_a == Decimal("100")
    assert result.cells[0].amount_b == Decimal("90")
    assert result.cells[0].variance_percent == Decimal("11.11")
    assert isinstance(result, IntercompanyMatrixOut)
    response = result
    assert response.model_dump(mode="json")["companies"] == [
        {"id": str(company_a), "name": "Компания А"},
        {"id": str(company_b), "name": "Компания Б"},
    ]


def test_one_sided_reflects_osv_sources_even_when_amount_is_zero() -> None:
    company_a, company_b = uuid.uuid4(), uuid.uuid4()
    debit_account, credit_account = uuid.uuid4(), uuid.uuid4()
    companies = [
        IntercompanyMatrixCompanyOut(id=company_a, name="Компания А"),
        IntercompanyMatrixCompanyOut(id=company_b, name="Компания Б"),
    ]
    selection = matrix.MatrixSelection(frozenset({debit_account}), frozenset({credit_account}), "closing")
    debit = _row(company_a, company_b, debit_account)
    credit = _row(company_b, company_a, credit_account)
    debit.entry_ids = (uuid.uuid4(),)
    credit.entry_ids = (uuid.uuid4(),)

    for rows, expected in (([], False), ([debit], True), ([credit], True), ([debit, credit], False)):
        cell = matrix.calculate_matrix(rows, companies, selection).cells[0]
        assert cell.one_sided is expected
        assert cell.model_dump(mode="json")["one_sided"] is expected


def test_unmapped_account_entries_are_counted_for_both_directions_of_pair() -> None:
    company_a, company_b, outsider = uuid.uuid4(), uuid.uuid4(), uuid.uuid4()
    account_id = uuid.uuid4()
    missing_a = _row(company_a, company_b, None, debit="100")
    missing_a.entry_ids = (uuid.uuid4(), uuid.uuid4())
    missing_b = _row(company_b, company_a, None, credit="90")
    missing_b.entry_ids = (uuid.uuid4(),)
    outside = _row(company_a, outsider, None, debit="500")
    outside.entry_ids = (uuid.uuid4(),)
    matched = _row(company_a, company_b, account_id, debit="20")
    matched.entry_ids = (uuid.uuid4(),)
    companies = [
        IntercompanyMatrixCompanyOut(id=company_a, name="Компания А"),
        IntercompanyMatrixCompanyOut(id=company_b, name="Компания Б"),
    ]
    result = matrix.calculate_matrix(
        [missing_a, missing_b, outside, matched],
        companies,
        matrix.MatrixSelection(frozenset({account_id}), frozenset({account_id}), "closing"),
    )
    expected_skipped = len(missing_a.entry_ids) + len(missing_b.entry_ids)
    assert [cell.skipped_osv_entry_count for cell in result.cells] == [expected_skipped, expected_skipped]
    assert result.cells[0].model_dump(mode="json")["skipped_osv_entry_count"] == expected_skipped
    assert result.cells[0].amount_a == Decimal("20")
    assert result.cells[0].amount_b == Decimal("0")


@pytest.mark.parametrize(
    ("debit", "expected", "exceeds"),
    [
        ("111.125", "11.13", True),
        ("111.124", "11.12", True),
        ("105", "5.00", False),
        ("105.004", "5.00", True),
        ("104.999", "5.00", False),
        ("100", "0.00", False),
    ],
)
def test_percent_rounding_preserves_threshold(debit: str, expected: str, exceeds: bool) -> None:
    company_a, company_b, account = uuid.uuid4(), uuid.uuid4(), uuid.uuid4()
    result = matrix.calculate_matrix(
        [_row(company_a, company_b, account, debit=debit), _row(company_b, company_a, account, credit="100")],
        [
            IntercompanyMatrixCompanyOut(id=company_a, name="Компания А"),
            IntercompanyMatrixCompanyOut(id=company_b, name="Компания Б"),
        ],
        matrix.MatrixSelection(frozenset({account}), frozenset({account}), "closing"),
    )
    assert result.cells[0].variance_percent == Decimal(expected)
    assert result.cells[0].model_dump(mode="json")["variance_percent"] == expected
    assert result.cells[0].exceeds_threshold is exceeds


@pytest.mark.parametrize(
    ("value", "expected"),
    [("0", "0.00"), ("1.005", "1.01"), ("-1.005", "-1.01"), ("3.873533480903112697872235289", "3.87")],
)
def test_cell_numbers_have_two_decimals(value: str, expected: str) -> None:
    fields = ("amount_a", "amount_b", "variance_amount", "variance_percent")
    cell = IntercompanyMatrixCellOut(
        company_a_id=uuid.uuid4(),
        company_b_id=uuid.uuid4(),
        **dict.fromkeys(fields, value),
        exceeds_threshold=False,
        one_sided=False,
        skipped_osv_entry_count=0,
        osv_entry_ids_debit=[],
        osv_entry_ids_credit=[],
    )
    assert {field: cell.model_dump(mode="json")[field] for field in fields} == dict.fromkeys(fields, expected)


def test_result_table_uses_fixed_articles_and_group_totals() -> None:
    company_a, company_b, external = uuid.uuid4(), uuid.uuid4(), uuid.uuid4()
    required_codes = {
        code for article in matrix.RESULT_ARTICLES for code in (*article.account_codes, *article.excluded_codes)
    }
    kinds = {
        code: AccountKind.A if article.side == "D" else AccountKind.P
        for article in matrix.RESULT_ARTICLES
        for code in article.account_codes
    }
    kinds.update({"76": AccountKind.AP, "76.07.1": AccountKind.P, "76.07.5": AccountKind.A, "76.07.9": AccountKind.A})
    ids = {code: uuid.uuid4() for code in required_codes}
    parents = {"67.03": "67", "66.03": "66", "66.04": "66", "76.07.1": "76", "76.07.5": "76", "76.07.9": "76"}
    accounts = [
        SimpleNamespace(id=ids[code], code=code, kind=kinds[code], parent_id=ids.get(parents.get(code)))
        for code in required_codes
    ]
    rows = [
        _row(company_a, company_b, ids["60.02"], debit="100"),
        _row(company_a, company_b, ids["76.07.5"], debit="50"),
        _row(company_a, company_b, ids["76.07.1"], credit="20"),
        _row(company_a, company_b, ids["58.01"], debit="30"),
        _row(company_b, company_a, ids["60.01"], credit="70"),
        _row(company_b, company_a, ids["67.03"], credit="40"),
        _row(company_a, company_b, ids["66.04"], credit="10"),
        _row(company_a, external, ids["60.02"], debit="999"),
    ]
    result = matrix.calculate_result_table(
        rows,
        [
            IntercompanyMatrixCompanyOut(id=company_a, name="Компания А"),
            IntercompanyMatrixCompanyOut(id=company_b, name="Компания Б"),
        ],
        accounts,
    )
    articles = {article.code: article for article in result.articles}
    assert list(articles) == [article.code for article in matrix.RESULT_ARTICLES]
    assert [item.amount for item in articles["receivables"].amounts] == [Decimal("100"), Decimal("0")]
    assert articles["receivables"].group_total == Decimal("100")
    assert articles["payables"].group_total == Decimal("70")
    assert articles["financial_investments"].group_total == Decimal("30")
    assert articles["long_term_loans"].group_total == Decimal("40")
    assert articles["short_term_loans"].group_total == Decimal("10")
    assert isinstance(result, IntercompanyResultTableOut)
    response = result
    assert response.articles[0].amounts[0].company_id == company_a