Investidor-V2/tests/frontend/monthly-cashflow.test.mjs

import assert from 'node:assert/strict';
import test from 'node:test';
import {
    exportMonthlyCashflowCsv,
    projectMonthlyCashflow,
} from '../../resources/js/lib/monthly-cashflow.ts';

void test('projects exact monthly balances and reconciles cumulative net flow', () => {
    const result = projectMonthlyCashflow({
        openingCash: '100.00',
        monthlyRevenue: '200.00',
        monthlyOperatingCosts: '150.00',
        monthlyDebtService: '10.00',
        monthlyTaxAssessed: '0',
        periods: 2,
    });
    assert.equal(result.rows[0].closingCash, '140.00');
    assert.equal(result.endingCash, '180.00');
    assert.equal(result.firstDeficitMonth, null);
});

void test('flags the first projected deficit without changing input values', () => {
    const result = projectMonthlyCashflow({
        openingCash: '0',
        monthlyRevenue: '50',
        monthlyOperatingCosts: '75',
        monthlyDebtService: '0',
        monthlyTaxAssessed: '0',
        periods: 4,
    });
    assert.equal(result.firstDeficitMonth, 1);
    assert.equal(result.endingCash, '-100.00');
});

void test('keeps VAT credit stages out of cash and includes only an explicitly forecast receipt', () => {
    const base = {
        openingCash: '0',
        monthlyRevenue: '100',
        monthlyOperatingCosts: '0',
        monthlyDebtService: '0',
        monthlyTaxAssessed: '10',
        vatCreditEstimated: '80',
        vatRefundRequested: '70',
        vatRefundRecognized: '60',
        periods: 3,
    };
    const withoutReceipt = projectMonthlyCashflow(base);
    assert.equal(withoutReceipt.endingCash, '270.00');
    assert.equal(withoutReceipt.rows[0].taxAssessed, '10.00');
    assert.equal(withoutReceipt.rows[0].vatRefundExpectedReceipt, '0.00');
    const withReceipt = projectMonthlyCashflow({
        ...base,
        vatRefundExpectedReceipt: '60',
        vatRefundExpectedMonth: '2',
    });
    assert.equal(withReceipt.rows[1].vatRefundExpectedReceipt, '60.00');
    assert.equal(withReceipt.endingCash, '330.00');
    assert.throws(
        () =>
            projectMonthlyCashflow({ ...base, vatRefundExpectedReceipt: '60' }),
        /mês previsto/,
    );
    assert.throws(
        () =>
            projectMonthlyCashflow({
                ...base,
                vatRefundExpectedReceipt: '60.01',
                vatRefundExpectedMonth: '2',
            }),
        /não pode exceder o montante reconhecido/,
    );
});

void test('unknown assessed tax keeps the cash projection incomplete instead of assuming zero', () => {
    const result = projectMonthlyCashflow({
        openingCash: '100',
        monthlyRevenue: '200',
        monthlyOperatingCosts: '150',
        monthlyDebtService: '10',
        periods: 2,
    });
    assert.equal(result.status, 'incomplete');
    assert.equal(result.endingCash, null);
    assert.equal(result.endingCashBeforeUnassessedTax, '180.00');
    assert.equal(result.firstDeficitMonth, null);
    assert.equal(result.rows[0].taxAssessed, null);
    assert.equal(result.rows[0].netFlow, null);
    assert.equal(result.rows[0].closingCash, null);
    assert.equal(result.rows[0].netFlowBeforeUnassessedTax, '40.00');
    assert.equal(result.rows[0].closingCashBeforeUnassessedTax, '140.00');

    const declaredZero = projectMonthlyCashflow({
        openingCash: '100',
        monthlyRevenue: '200',
        monthlyOperatingCosts: '150',
        monthlyDebtService: '10',
        monthlyTaxAssessed: '0',
        periods: 2,
    });
    assert.equal(declaredZero.status, 'estimated');
    assert.equal(declaredZero.endingCash, '180.00');
});

void test('monthly tax calendar applies varying user assumptions and reconciles each closing balance', () => {
    const result = projectMonthlyCashflow({
        openingCash: '100',
        monthlyRevenue: '200',
        monthlyOperatingCosts: '50',
        monthlyDebtService: '0',
        monthlyTaxSchedule: ['10', '30'],
        periods: 2,
    });
    assert.equal(result.status, 'estimated');
    assert.equal(result.rows[0].taxAssessed, '10.00');
    assert.equal(result.rows[0].closingCash, '240.00');
    assert.equal(result.rows[1].openingCash, '240.00');
    assert.equal(result.rows[1].taxAssessed, '30.00');
    assert.equal(result.endingCash, '360.00');
});

void test('a missing month remains indeterminate while known months and tax amounts reconcile', () => {
    const result = projectMonthlyCashflow({
        openingCash: '100',
        monthlyRevenue: '200',
        monthlyOperatingCosts: '50',
        monthlyDebtService: '0',
        monthlyTaxSchedule: ['10', '', '30'],
        periods: 3,
    });
    assert.equal(result.status, 'incomplete');
    assert.equal(result.rows[0].closingCash, '240.00');
    assert.equal(result.rows[1].taxAssessed, null);
    assert.equal(result.rows[1].netFlow, null);
    assert.equal(result.rows[1].closingCash, null);
    assert.equal(result.rows[1].netFlowBeforeUnassessedTax, '150.00');
    assert.equal(result.rows[1].closingCashBeforeUnassessedTax, '390.00');
    assert.equal(result.rows[2].openingCash, null);
    assert.equal(result.rows[2].taxAssessed, '30.00');
    assert.equal(result.rows[2].netFlow, '120.00');
    assert.equal(result.rows[2].closingCash, null);
    assert.equal(result.endingCash, null);
    assert.equal(result.endingCashBeforeUnassessedTax, '510.00');
});

void test('monthly tax schedule requires one entry per month and cannot conflict with the fixed amount', () => {
    const base = {
        openingCash: '0',
        monthlyRevenue: '100',
        monthlyOperatingCosts: '0',
        monthlyDebtService: '0',
        periods: 2,
    };
    assert.throws(
        () => projectMonthlyCashflow({ ...base, monthlyTaxSchedule: ['10'] }),
        /cada mês projectado/,
    );
    assert.throws(
        () =>
            projectMonthlyCashflow({
                ...base,
                monthlyTaxAssessed: '5',
                monthlyTaxSchedule: ['10', '20'],
            }),
        /não ambos/,
    );
});

void test('allows an opening cash deficit and rejects excess-precision or invalid horizon inputs', () => {
    assert.equal(
        projectMonthlyCashflow({
            openingCash: '-1.00',
            monthlyRevenue: '0',
            monthlyOperatingCosts: '0',
            monthlyDebtService: '0',
            monthlyTaxAssessed: '0',
            periods: 1,
        }).endingCash,
        '-1.00',
    );
    assert.throws(
        () =>
            projectMonthlyCashflow({
                openingCash: '0',
                monthlyRevenue: '1.001',
                monthlyOperatingCosts: '0',
                monthlyDebtService: '0',
            }),
        /duas casas/,
    );
    assert.throws(
        () =>
            projectMonthlyCashflow({
                openingCash: '0',
                monthlyRevenue: '0',
                monthlyOperatingCosts: '0',
                monthlyDebtService: '0',
                periods: 61,
            }),
        /60 meses/,
    );
});

void test('CSV export includes assumptions, monthly totals and an explicit scope note', () => {
    const csv = exportMonthlyCashflowCsv(
        {
            openingCash: '10.00',
            monthlyRevenue: '20.00',
            monthlyOperatingCosts: '5.00',
            monthlyDebtService: '0.00',
            currency: 'MZN',
            periods: 2,
        },
        '2026-10-03T10:00:00.000Z',
    );
    assert.match(csv, /Saldo inicial,10\.00/);
    assert.match(csv, /Moeda,MZN/);
    assert.match(csv, /monthly-cashflow-v1/);
    assert.match(csv, /2026-10-03T10:00:00\.000Z/);
    assert.match(csv, /Horizonte,2 meses/);
    assert.match(
        csv,
        /Valores do formulário; os valores pré-preenchidos podem ser exemplos demonstrativos/,
    );
    assert.match(csv, /Estado,incomplete/);
    assert.match(csv, /indeterminado; não informado/);
    assert.match(csv, /Fluxo líquido,Saldo final/);
    assert.match(csv, /indeterminado/);
    assert.match(csv, /antes de imposto não informado/);
    assert.match(
        csv,
        /Crédito estimado, pedido e montante reconhecido não entram no caixa/,
    );
    assert.match(csv, /^\uFEFF/);
});

void test('CSV export records each monthly tax assumption and unknown month explicitly', () => {
    const csv = exportMonthlyCashflowCsv(
        {
            openingCash: '0',
            monthlyRevenue: '100',
            monthlyOperatingCosts: '0',
            monthlyDebtService: '0',
            monthlyTaxSchedule: ['12.50', '', '0'],
            currency: 'MZN',
            periods: 3,
        },
        '2026-10-03T10:00:00.000Z',
    );
    assert.match(csv, /Calendário variável; consultar valores mensais abaixo/);
    assert.match(
        csv,
        /pressuposto do utilizador, não cálculo ou confirmação de obrigação fiscal/,
    );
    assert.match(csv, /Pressuposto mensal de imposto,Mês 1,12\.50/);
    assert.match(
        csv,
        /Pressuposto mensal de imposto,Mês 2,indeterminado; não informado/,
    );
    assert.match(csv, /Pressuposto mensal de imposto,Mês 3,0/);
});

void test('cash flow CSV neutralizes formula-like assumption text', () => {
    const csv = exportMonthlyCashflowCsv({
        openingCash: '10.00',
        monthlyRevenue: '20.00',
        monthlyOperatingCosts: '5.00',
        monthlyDebtService: '0.00',
        currency: 'MZN',
        vatRefundExpectedMonth: '=HYPERLINK("https://example.invalid")',
        periods: 1,
    });
    assert.match(
        csv,
        /Mês previsto do recebimento IVA,"'=HYPERLINK\(""https:\/\/example\.invalid""\)"/,
    );
});