Investidor-V2/tests/frontend/irpc-investment-carry.test.mjs

import test from 'node:test';
import assert from 'node:assert/strict';
import { investmentCase } from './helpers/irpc-investment-case.mjs';
import { investmentCarryCase } from './helpers/irpc-investment-carry-case.mjs';
import {
    calculateAnnual,
    recordAnnual,
    saveAnnualBook,
    annualBook,
    annualCurrent,
    annualHtml,
    validateAnnual,
} from '../../resources/js/lib/irpc-annual-settlement.ts';
import { createProjectDossierReport } from '../../resources/js/lib/project-dossier-report.ts';
const f = (n) => ({ numerator: String(n), denominator: '1' });
void test('CBF15 carries only actual unused original credit:500 less100 used,without requiring a new investment', () => {
    const c = investmentCarryCase(),
        m = calculateAnnual(c.d, c.b);
    assert.deepEqual(m.pending, []);
    assert.deepEqual(m.investmentCredit.carryNominal, f(500));
    assert.deepEqual(m.investmentCredit.currentNominal, f(0));
    assert.deepEqual(m.investmentCredit.available, f(400));
    assert.deepEqual(m.investmentCredit.deducted, f(400));
    assert.deepEqual(m.arithmeticBalance, f(300));
    assert.equal(m.investmentCredit.officialBalancesConsumed, false);
    assert.equal(m.investmentCredit.carryCreated, false);
    assert.deepEqual(
        calculateAnnual(c.d, c.b).investmentCredit,
        m.investmentCredit,
    );
});
void test('CBF15 combines distinct current and original assets once,with project quota and actual prior use', () => {
    const c = investmentCarryCase(),
        t = c.b.investmentCredit;
    t.carryForward.currentState = 'known';
    t.assets.push({
        ...investmentCase().b.investmentCredit.assets[0],
        id: 'current',
        document: 'CURRENT2026',
    });
    let m = calculateAnnual(c.d, c.b);
    assert.deepEqual(m.pending, []);
    assert.deepEqual(m.investmentCredit.nominal, f(1000));
    assert.deepEqual(m.investmentCredit.available, f(900));
    assert.deepEqual(m.arithmeticBalance, f(-200));
    t.soleProject = 'no';
    t.projectQuota = {
        amount: '200',
        reference: 'SYNTHETIC residual project collecta200',
    };
    m = calculateAnnual(c.d, c.b);
    assert.deepEqual(m.pending, []);
    assert.deepEqual(m.investmentCredit.deducted, f(200));
    assert.deepEqual(m.investmentCredit.unused, f(700));
});
void test('CBF15 carry expires with the original project window; prior use and source investment remain visible', () => {
    const c = investmentCarryCase();
    c.b.investmentCredit.startDate = '2021-01-01';
    const m = calculateAnnual(c.d, c.b);
    assert.deepEqual(m.pending, []);
    assert.deepEqual(m.investmentCredit.carryNominal, f(500));
    assert.deepEqual(m.investmentCredit.priorUse, f(100));
    assert.deepEqual(m.investmentCredit.expired, f(400));
    assert.deepEqual(m.investmentCredit.available, f(0));
    assert.deepEqual(m.arithmeticBalance, f(700));
    assert.equal(m.investmentCredit.input.assets[0].amount, '10000');
});
void test('CBF15 carry requires original exercise,rate,qualification and actual-use reconciliation', () => {
    for (const patch of [
        { originNuit: '999999999' },
        { originProject: 'OTHER-PROJECT' },
        { originYear: '' },
        { originYear: '2026' },
        { originYear: '2021' },
        { originYear: '2024' },
        { originRate: '10' },
        { originReference: '' },
    ]) {
        const c = investmentCarryCase();
        Object.assign(c.b.investmentCredit.assets[0], patch);
        assert.equal(
            calculateAnnual(c.d, c.b).arithmeticBalance,
            null,
            JSON.stringify(patch),
        );
    }
    for (const patch of [
        { useReconciled: '' },
        { reference: '' },
        { currentState: '' },
        { currentState: 'known' },
        { currentReference: '' },
    ]) {
        const c = investmentCarryCase();
        Object.assign(c.b.investmentCredit.carryForward, patch);
        assert.equal(calculateAnnual(c.d, c.b).arithmeticBalance, null);
    }
    const c = investmentCarryCase();
    c.b.investmentCredit.previousUse.amount = '501';
    assert.equal(calculateAnnual(c.d, c.b).arithmeticBalance, null);
    c.b.investmentCredit.previousUse.amount = '500';
    assert.deepEqual(calculateAnnual(c.d, c.b).investmentCredit.deducted, f(0));
});
void test('CBF15 cannot duplicate historical investment through another id/date,another current row or another scope', () => {
    const c = investmentCarryCase(),
        t = c.b.investmentCredit;
    t.assets.push({ ...t.assets[0], id: 'other', date: '2025-06-01' });
    assert.equal(calculateAnnual(c.d, c.b).arithmeticBalance, null);
    const d = investmentCarryCase(),
        a = d.b.investmentCredit.assets[0];
    d.b.investmentCredit.carryForward.currentState = 'known';
    const current = { ...a, id: 'fake-current', date: '2026-01-01' };
    delete current.originYear;
    delete current.originNuit;
    delete current.originProject;
    delete current.originRate;
    delete current.originReference;
    d.b.investmentCredit.assets.push(current);
    assert.equal(calculateAnnual(d.d, d.b).arithmeticBalance, null);
    const e = investmentCarryCase(),
        root = JSON.parse(e.d.modelo_a_snapshot);
    root.irpcAnnual = { ...root.irpcAnnual, other: structuredClone(e.b) };
    assert.equal(
        calculateAnnual(
            { ...e.d, modelo_a_snapshot: JSON.stringify(root) },
            e.b,
        ).arithmeticBalance,
        null,
    );
});
void test('version3 protects carry from older code; legacy books and prior result history are preserved', () => {
    const c = investmentCarryCase();
    assert.equal(c.b.version, 3);
    assert.equal(c.b.investmentCredit.version, 2);
    const broken = structuredClone(c.b);
    broken.version = 2;
    assert.throws(() => validateAnnual(broken));
    const b = recordAnnual(c.d, c.b, '2026-11-10T16:00:00Z');
    b.investmentCredit.previousUse.amount = '200';
    const next = recordAnnual(c.d, b, '2026-11-10T16:01:00Z'),
        d = { ...c.d, modelo_a_snapshot: saveAnnualBook(c.d, next) },
        back = annualBook(d);
    assert.equal(annualCurrent(d, back), true);
    assert.deepEqual(back.history[0].model.investmentCredit.deducted, f(400));
    assert.deepEqual(
        calculateAnnual(d, back).investmentCredit,
        back.result.model.investmentCredit,
    );
    assert.match(annualHtml(d), /TransporteCBF15/);
    assert.match(annualHtml(d), /2025/);
    assert.match(
        JSON.stringify(
            createProjectDossierReport(d, {
                selectedSections: new Set(['finance']),
                generatedAt: '2026-11-10T16:01:00Z',
            }),
        ),
        /TransporteCBF15/,
    );
});