arm-tabular-parser/api/tests/unit/parser/test_inn_subkonto.py

"""Реквизит субконто «Контрагенты.ИНН» строкой под контрагентом (OQ-162, issue #32; `05-domain-rules.md` §1.1, §1.3).

1С с шапкой варианта 2 «субконто: Контрагенты, Контрагенты.ИНН» выводит ИНН отдельной строкой на уровень глубже
контрагента, с теми же суммами и числом в ячейке. Это реквизит контрагента, а не второй уровень контрагентов:
ИНН переходит к родителю, строка из `rows` уходит; не склеилось — строка OTHER и `needs_check`.
"""

from decimal import Decimal

import pytest
from gridbuilder import L, M, sheet_from_rows

from src.contract.result import OsvDocument
from src.parser.deadline import Deadline
from src.parser.grid import Sheet
from src.parser.osv import OsvParser
from src.parser.rules import Rules, load_rules

TIMEOUT_SECONDS = 60
DETAIL = "Детализация по субсчетам, субконто: Контрагенты, Контрагенты.ИНН"

Sums = tuple[object, object, object, object, object, object]
A: Sums = (None, None, 760000, 760000, None, None)
B: Sums = (None, None, 100000, 104500, None, 4500)
ROOT: Sums = (None, None, 860000, 864500, None, 4500)


@pytest.fixture(scope="module")
def rules() -> Rules:
    return load_rules()


def _sheet(*rows: list[object], detail: str = DETAIL) -> Sheet:
    head: list[list[object]] = [
        ["ООО Зерновая"],
        ["Оборотно-сальдовая ведомость по счету 60"],
        ["Период: 9 месяцев 2025 г."],
        [detail],
        ["Выводимые данные: сумма"],
        [],
        ["Субконто", M("Сальдо на начало периода", 2), M("Оборот за период", 2), M("Сальдо на конец периода", 2)],
        [None, "Дебет", "Кредит", "Дебет", "Кредит", "Дебет", "Кредит"],
    ]
    return sheet_from_rows([*head, *rows])


def r(level: int, text: object, sums: Sums) -> list[object]:
    return [L(level), text, *sums]


def _parse(sheet: Sheet, rules: Rules) -> tuple[OsvDocument, list[str], bool]:
    return OsvParser(rules).parse_sheet(sheet, Deadline(TIMEOUT_SECONDS))


def _values(document: OsvDocument) -> list[str]:
    return [row.row_value for row in document.rows]


def test_inn_attribute_is_not_a_group_and_owner_has_inn(rules: Rules) -> None:
    sheet = _sheet(r(0, "60.01", A), r(1, "А2 БИЗНЕС ООО", A), r(2, 2370012036, A), [L(0), "Итого", *A])

    document, _, _ = _parse(sheet, rules)

    assert [(g.type, g.name, g.has_inn) for g in document.group_schema] == [
        ("ACCOUNT", "Субконто", None),
        ("COUNTERPARTY", "Контрагенты", True),
    ]


def test_inn_row_is_glued_to_parent_counterparty(rules: Rules) -> None:
    sheet = _sheet(
        r(0, "60.01", ROOT),  # 9
        r(1, "А2 БИЗНЕС ООО", A),  # 10
        r(2, 2370012036, A),  # 11
        r(1, "Аббазов Игорь Рафаилович", B),  # 12
        r(2, Decimal("501604329883"), B),  # 13
        [L(0), "Итого", *ROOT],
    )

    document, warnings, ok = _parse(sheet, rules)

    assert _values(document) == ["60.01", "А2 БИЗНЕС ООО", "Аббазов Игорь Рафаилович", "Итого"]
    counterparties = [row for row in document.rows if row.group_type == "COUNTERPARTY"]
    fields = [(row.counterparty_name, row.counterparty_inn, row.level, row.parent_row_number) for row in counterparties]
    assert fields == [
        ("А2 БИЗНЕС ООО", "2370012036", 1, 9),
        ("Аббазов Игорь Рафаилович", "501604329883", 1, 9),
    ]
    assert ok
    assert any("2370012036" in warning and "строке 10" in warning for warning in warnings), warnings


def test_inn_number_with_lost_leading_zero_is_restored(rules: Rules) -> None:
    sheet = _sheet(r(0, "60.01", A), r(1, "ООО Адыгея", A), r(2, 105012345, A), [L(0), "Итого", *A])

    document, _, ok = _parse(sheet, rules)

    assert ok
    assert [row.counterparty_inn for row in document.rows if row.group_type == "COUNTERPARTY"] == ["0105012345"]


def test_children_of_inn_row_move_up_to_counterparty(rules: Rules) -> None:
    sheet = _sheet(
        r(0, "60.01", A),  # 9
        r(1, "А2 БИЗНЕС ООО", A),  # 10
        r(2, 2370012036, A),  # 11
        r(3, "Договор № 1", A),  # 12
        [L(0), "Итого", *A],
        detail="Детализация по субсчетам, субконто: Контрагенты, Контрагенты.ИНН, Договоры",
    )

    document, _, ok = _parse(sheet, rules)

    assert ok
    assert [g.type for g in document.group_schema] == ["ACCOUNT", "COUNTERPARTY", "CONTRACT"]
    contract = next(row for row in document.rows if row.row_value == "Договор № 1")
    assert (contract.group_type, contract.level, contract.parent_row_number) == ("CONTRACT", 2, 10)


def test_inn_row_with_other_sums_is_not_glued_and_needs_check(rules: Rules) -> None:
    sheet = _sheet(r(0, "60.01", A), r(1, "А2 БИЗНЕС ООО", A), r(2, 2370012036, B), [L(0), "Итого", *A])

    document, warnings, ok = _parse(sheet, rules)

    inn_row = next(row for row in document.rows if row.row_value == "2370012036")
    assert (inn_row.group_type, inn_row.counterparty_name, inn_row.counterparty_inn) == ("OTHER", None, None)
    parent = next(row for row in document.rows if row.row_value == "А2 БИЗНЕС ООО")
    assert parent.counterparty_inn is None
    assert not ok
    assert any("строка 11" in warning and "Контрагенты.ИНН" in warning for warning in warnings), warnings


def test_two_inn_rows_under_one_counterparty_are_not_glued(rules: Rules) -> None:
    sheet = _sheet(
        r(0, "60.01", ROOT),
        r(1, "А2 БИЗНЕС ООО", ROOT),
        r(2, 2370012036, A),
        r(2, 7706808138, B),
        [L(0), "Итого", *ROOT],
    )

    document, _, ok = _parse(sheet, rules)

    assert not ok
    assert [row.group_type for row in document.rows if row.level == 2] == ["OTHER", "OTHER"]  # noqa: PLR2004


def test_inn_attribute_of_unknown_group_stays_a_group(rules: Rules) -> None:
    sheet = _sheet(
        r(0, "60.01", A),
        r(1, "А2 БИЗНЕС ООО", A),
        r(2, "Договор № 1", A),
        [L(0), "Итого", *A],
        detail="Детализация по субсчетам, субконто: Контрагенты, Договоры.ИНН",
    )

    document, _, _ = _parse(sheet, rules)

    assert [g.name for g in document.group_schema] == ["Субконто", "Контрагенты", "Договоры.ИНН"]


def test_empty_inn_row_is_glued_without_inn(rules: Rules) -> None:
    # R-1: у физлица 1С выводит строку реквизита с пустой ячейкой ИНН — это «ИНН не указан», а не ошибка разбора
    sheet = _sheet(r(0, "60.01", A), r(1, "Кривенков Алексей Анатольевич", A), r(2, None, A), [L(0), "Итого", *A])

    document, warnings, ok = _parse(sheet, rules)

    assert ok
    assert _values(document) == ["60.01", "Кривенков Алексей Анатольевич", "Итого"]
    assert document.rows[1].counterparty_inn is None
    assert any("строка 11" in warning and "пуст" in warning for warning in warnings), warnings


def test_unrecognised_inn_text_is_not_glued(rules: Rules) -> None:
    sheet = _sheet(r(0, "60.01", A), r(1, "ООО Нерезидент", A), r(2, "нерез.", A), [L(0), "Итого", *A])

    document, warnings, ok = _parse(sheet, rules)

    assert not ok
    assert "нерез." in _values(document)
    assert any("не распознан" in warning for warning in warnings), warnings