Preserve documented turnover corrections in PEC viability estimates

tests/Feature/IrpcPecCorrectionDraftTest.php

@@ -0,0 +1,48 @@
+<?php
+
+namespace Tests\Feature;
+
+use App\Models\User;
+use Illuminate\Foundation\Testing\DatabaseTransactions;
+use Illuminate\Support\Facades\DB;
+use Illuminate\Support\Str;
+use Tests\TestCase;
+
+final class IrpcPecCorrectionDraftTest extends TestCase
+{
+    use DatabaseTransactions;
+
+    public function test_pec_obligation_and_calendar_survive_native_draft_without_new_paid_deductions(): void
+    {
+        $target = DB::selectOne('select current_database() as name,inet_server_port() as port');
+        $this->assertSame('proactive_investment_20261027_test', $target->name);
+        $this->assertSame(55441, (int) $target->port);
+        config(['investor-path.enabled' => true, 'suitecrm.enabled' => false]);
+        $this->actingAs(User::findOrFail(1021));
+        $id = null;
+        $etag = null;
+        foreach (['higher' => 138, 'lower' => 138, 'retained' => 138, 'changed_base' => 138, 'zero' => 138] as $name => $balance) {
+            $snapshot = json_decode(file_get_contents(base_path('outputs/irpc-pec-correction-20261111/'.$name.'.json')), true, flags: JSON_THROW_ON_ERROR);
+            $personal = ['person_type' => $snapshot['person_type']];
+            unset($snapshot['person_type']);
+            $payload = ['personal_snapshot' => $personal, 'economic_snapshot' => $snapshot];
+            if ($id === null) {
+                $id = $this->postJson('/api/v1/simulation-drafts', $payload, ['Idempotency-Key' => (string) Str::uuid()])->assertCreated()->json('data.id');
+            } else {
+                $this->putJson('/api/v1/simulation-drafts/'.$id, $payload, ['If-Match' => $etag])->assertOk();
+            }
+            $response = $this->getJson('/api/v1/simulation-drafts/'.$id)->assertOk();
+            $etag = $response->headers->get('ETag');
+            $back = $response->json('data.economic_snapshot');
+            $this->assertSame($snapshot['modelo_a_snapshot'], $back['modelo_a_snapshot']);
+            $book = json_decode($back['modelo_a_snapshot'], true, flags: JSON_THROW_ON_ERROR)['irpcAnnual'][$snapshot['context_opportunity']];
+            $this->assertCount(1, $book['history']);
+            $this->assertSame(['numerator' => '138', 'denominator' => '1'], $book['history'][0]['model']['arithmeticBalance']);
+            $this->assertSame($balance === null ? null : ['numerator' => (string) $balance, 'denominator' => '1'], $book['result']['model']['arithmeticBalance']);
+            $this->assertSame($book['pecObligation'], $book['result']['model']['input']['pecObligation']);
+            $this->assertSame('SYNTHETIC corrected sales2025 reviewed2026', $book['pecObligation']['correction']['reference']);
+            $this->assertSame('SYNTHETIC effective activity'.($name === 'start' ? '2026' : '2020'), $book['pecObligation']['activityReference']);
+            file_put_contents(base_path('outputs/irpc-pec-correction-20261111/recovered-'.$name.'.json'), json_encode($back, JSON_THROW_ON_ERROR | JSON_UNESCAPED_UNICODE));
+        }
+    }
+}

tests/frontend/irpc-pec-correction-ui.test.mjs

@@ -0,0 +1,94 @@
+import test from 'node:test';
+import assert from 'node:assert/strict';
+import fs from 'node:fs';
+import { compileFunction } from 'node:vm';
+import { createRequire } from 'node:module';
+import React from 'react';
+import ts from 'typescript';
+import * as annual from '../../resources/js/lib/irpc-annual-settlement.ts';
+import * as investment from '../../resources/js/lib/irpc-pec-correction.ts';
+import * as rational from '../../resources/js/lib/fiscal-rational.ts';
+import { renderToStaticMarkup } from 'react-dom/server';
+
+const require = createRequire(import.meta.url),
+    module = { exports: {} };
+const source = fs.readFileSync(
+    new URL(
+        '../../resources/js/components/simulation-irpc-pec-correction.tsx',
+        import.meta.url,
+    ),
+    'utf8',
+);
+const output = ts.transpileModule(source, {
+    compilerOptions: {
+        module: ts.ModuleKind.CommonJS,
+        target: ts.ScriptTarget.ES2022,
+        jsx: ts.JsxEmit.ReactJSX,
+    },
+}).outputText;
+compileFunction(output, ['require', 'module', 'exports'])(
+    (name) =>
+        name === './simulation-irpc-pec-plan'
+            ? { SimulationIrpcPecPlan: () => null }
+            : name === '@/lib/irpc-annual-settlement'
+              ? annual
+              : name === '@/lib/irpc-pec-correction'
+                ? investment
+                : name === '@/lib/fiscal-rational'
+                  ? rational
+                  : name === './simulation-irpc-special'
+                    ? { QualificationFields: () => null }
+                    : name === './fiscal-proof-parcel'
+                      ? { FiscalProofParcelFields: () => null }
+                      : require(name),
+    module,
+    module.exports,
+);
+const Component = module.exports.SimulationIrpcPecCorrection;
+const text = (node) =>
+    typeof node === 'string' || typeof node === 'number'
+        ? String(node)
+        : React.isValidElement(node)
+          ? React.Children.toArray(node.props.children).map(text).join('')
+          : '';
+const all = (node) =>
+    React.isValidElement(node)
+        ? [node, ...React.Children.toArray(node.props.children).flatMap(all)]
+        : [];
+test('actual correction form preserves original and revised values when retaining baseline', () => {
+    let value;
+    const render = () =>
+        Component({
+            value,
+            original: '10000000',
+            subjectNuit: '123456789',
+            onChange: (next) => (value = next),
+        });
+    const click = (label) => {
+        const n = all(render()).find(
+            (x) => x.type === 'button' && text(x) === label,
+        );
+        assert.ok(n, label);
+        n.props.onClick();
+    };
+    const change = (label, v) => {
+        const n = all(render()).find((x) => x.props['aria-label'] === label);
+        assert.ok(n, label);
+        n.props.onChange({ target: { value: v } });
+    };
+    click('Rectificar volume na simulação PEC');
+    assert.equal(value.originalTurnover, '10000000');
+    assert.equal(value.subjectNuit, '123456789');
+    change('Volume corrigido — PEC', '50000000');
+    change(
+        'Fonte e fundamento da rectificação PEC',
+        'SYNTHETIC correction2025',
+    );
+    change('Aplicar rectificação PEC', 'yes');
+    change('Aplicar rectificação PEC', 'no');
+    assert.equal(value.revisedTurnover, '50000000');
+    assert.equal(value.originalTurnover, '10000000');
+    change('Aplicar rectificação PEC', 'yes');
+    assert.match(renderToStaticMarkup(render()), /não submete declaração/);
+    assert.match(text(render()), /original permanece/);
+});

tests/frontend/irpc-pec-correction.test.mjs

@@ -0,0 +1,100 @@
+import test from 'node:test';
+import assert from 'node:assert/strict';
+import {
+    newPecCorrection,
+    validatePecCorrection,
+} from '../../resources/js/lib/irpc-pec-correction.ts';
+import { calculatePecObligation } from '../../resources/js/lib/irpc-pec-obligation.ts';
+import {
+    calculatePecPlan,
+    newPecPlan,
+} from '../../resources/js/lib/irpc-pec-plan.ts';
+import { plan } from './helpers/irpc-pec-obligation-case.mjs';
+import { combinedCase } from './helpers/irpc-investment-combination-case.mjs';
+import {
+    recordAnnual,
+    annualCurrent,
+    annualBook,
+    saveAnnualBook,
+    annualHtml,
+} from '../../resources/js/lib/irpc-annual-settlement.ts';
+const f = (n) => ({ numerator: String(n), denominator: '1' }),
+    corrected = (p = plan()) => ({
+        ...p,
+        correction: {
+            ...newPecCorrection(p.previousTurnover, p.subjectNuit),
+            apply: 'yes',
+            revisedTurnover: '50000000',
+            reference: 'SYNTHETIC corrected sales2025 reviewed2026',
+        },
+    }),
+    calc = (p) => calculatePecObligation(p, p.subjectNuit, p.year, 'normal');
+test('documented correction preserves original and recomputes percentage,cap and previous PPC once', () => {
+    const p = corrected(),
+        m = calc(p);
+    assert.equal(p.previousTurnover, '10000000');
+    assert.deepEqual(m.total, f(90000));
+    assert.deepEqual(calc(plan()).total, f(40000));
+    assert.equal(m.turnoverCorrection.applied, true);
+    assert.equal(m.annualDeductionCreated, false);
+});
+test('explicitly retaining original leaves corrective values recoverable without using them', () => {
+    const p = corrected();
+    p.correction.apply = 'no';
+    assert.deepEqual(calc(p).total, f(40000));
+    assert.equal(p.correction.revisedTurnover, '50000000');
+    const {d,b}=combinedCase();b.pecObligation={...p,subjectNuit:b.subjectNuit,correction:{...p.correction,subjectNuit:b.subjectNuit}};d.modelo_a_snapshot=saveAnnualBook(d,recordAnnual(d,b,'2026-11-11T12:05:00Z'));assert.match(annualHtml(d),/Estimativa original: 40000/);assert.match(annualHtml(d),/efeito na estimativa: 0/);
+    p.correction.apply = '';
+    assert.equal(calc(p).total, null);
+});
+test('changed original,titular,year and absent evidence cannot silently qualify correction;zero uses29(5)', () => {
+    for (const patch of [
+        { originalTurnover: '1' },
+        { subjectNuit: '999999999' },
+        { turnoverYear: '2024' },
+        { reference: '' },
+        { revisedTurnover: '' },
+    ]) {
+        const p = corrected();
+        Object.assign(p.correction, patch);
+        assert.equal(calc(p).total, null);
+    }
+    const p = corrected();
+    p.correction.revisedTurnover = '0';
+    assert.match(calc(p).pending.join(' '), /29\(5\)/);
+    assert.throws(() =>
+        validatePecCorrection({ ...p.correction, revisedTurnover: null }),
+    );
+});
+test('correction invalidates old cash-flow allocation and annual snapshot;history/deductions remain intact', () => {
+    const { d, b } = combinedCase();
+    b.pecObligation = { ...plan(), subjectNuit: b.subjectNuit };
+    let current = recordAnnual(d, b, '2026-11-11T12:00:00Z');
+    current.pecObligation = corrected(current.pecObligation);
+    current.pecObligation.plan = {
+        ...newPecPlan(),
+        mode: 'three',
+        reference: 'SYNTHETIC old cash hypothesis',
+        june: '10000',
+        august: '15000',
+        october: '15000',
+    };
+    assert.equal(annualCurrent(d, current), false);
+    const m = calc(current.pecObligation);
+    assert.ok(
+        calculatePecPlan(
+            current.pecObligation.plan,
+            m.total,
+            m.notApplicable,
+            '2026',
+        ).pending.length,
+    );
+    current = recordAnnual(d, current, '2026-11-11T12:01:00Z');
+    d.modelo_a_snapshot = saveAnnualBook(d, current);
+    const back = annualBook(d);
+    assert.deepEqual(back.result.model.arithmeticBalance, f(138));
+    assert.deepEqual(back.pecPayments, b.pecPayments);
+    assert.equal(back.history.length, 1);
+    assert.equal(annualCurrent(d, back), true);
+    assert.match(annualHtml(d), /efeito na estimativa: 50000/);
+});

tests/frontend/irpc-pec-obligation-ui.test.mjs

@@ -30,7 +30,7 @@ const output = ts.transpileModule(source, {
 }).outputText;
 compileFunction(output, ['require', 'module', 'exports'])(
     (name) =>
-        name === './simulation-irpc-pec-plan'
+        name === './simulation-irpc-pec-correction' ? {SimulationIrpcPecCorrection:()=>null} : name === './simulation-irpc-pec-plan'
             ? {SimulationIrpcPecPlan:()=>null}
             : name === '@/lib/irpc-annual-settlement'
             ? annual