Investidor-V2/tests/frontend/iva-l1-delta.test.mjs

import assert from 'node:assert/strict';
import test from 'node:test';
import fs from 'node:fs';
import { l1DeltaFixture } from './fixtures/iva-l1-delta-fixture.mjs';
import {
    calculateSales,
    evaluateSalesOperation,
    modeloA06Correspondence,
    salesBook,
    salesCurrent,
    saveSalesBook,
} from '../../resources/js/lib/iva-operations.ts';
import {
    calculateAcquisitions,
    saveAcquisitionBook,
} from '../../resources/js/lib/iva-acquisitions.ts';
import {
    addFractions,
    decimalFraction,
    fraction,
    fractionLabel,
    fractionPresentation,
} from '../../resources/js/lib/fiscal-rational.ts';
import { createProjectDossierReport } from '../../resources/js/lib/project-dossier-report.ts';
void test('periodic included5% retains exact rational amounts; only presentation is rounded', () => {
    const { book } = l1DeltaFixture(),
        r = book.result.rows[0];
    assert.deepEqual(r.exact.net, { numerator: '20', denominator: '21' });
    assert.deepEqual(r.exact.vat, { numerator: '1', denominator: '21' });
    assert.equal(r.net, '0.952381');
    assert.equal(r.vat, '0.047619');
    assert.equal(r.status, 'calculated');
    assert.match(r.reason, /apresentação técnica/);
    assert.deepEqual(addFractions([r.exact.net, r.exact.vat]), r.exact.gross);
    assert.deepEqual(book.result.rows[1].exact.vat, {
        numerator: '100',
        denominator: '21',
    });
});
void test('aggregation uses exact fractions, not21 rounded values', () => {
    const { draft, book } = l1DeltaFixture();
    book.rows = Array.from({ length: 21 }, (_, i) => ({
        ...book.rows[0],
        id: `q${i}`,
    }));
    const r = calculateSales(draft, book);
    assert.equal(
        r.rows.every((row) => row.vat === '0.047619'),
        true,
    );
    assert.equal(r.periods[0].fields['04'], '1.00');
    assert.deepEqual(r.periods[0].exactFields['04'], {
        numerator: '1',
        denominator: '1',
    });
    assert.equal(r.periods[0].fields['03'], '20.00');
});
void test('new version round trips by opportunity, keeping accepted first snapshot untouched', () => {
    const accepted = JSON.parse(
        fs.readFileSync(
            new URL('./fixtures/iva-operations.json', import.meta.url),
            'utf8',
        ),
    );
    const original = JSON.parse(accepted.modelo_a_snapshot).salesOperations[
        'opportunity:309'
    ];
    const { draft, book } = l1DeltaFixture();
    const saved = JSON.parse(
        JSON.stringify({
            ...draft,
            modelo_a_snapshot: saveSalesBook(draft, book),
        }),
    );
    assert.deepEqual(
        JSON.parse(saved.modelo_a_snapshot).salesOperations['opportunity:309'],
        original,
    );
    assert.equal(salesCurrent(saved, salesBook(saved)), true);
    assert.deepEqual(
        salesBook(saved).result.rows[2].exact,
        book.result.rows[2].exact,
    );
});
void test('conditional14-18 and report carry exact precision rather than rounded line amounts', () => {
    const { draft, book } = l1DeltaFixture();
    const a = {
        currency: 'MZN',
        rows: [],
        periods: ['2026-01', '2026-02', '2026-03', '2026-04'].map((period) => ({
            period,
            complete: true,
            absent: ['03', '04', '05', '06', '07', '11', '12', '13'],
        })),
    };
    const result = calculateAcquisitions(draft, a);
    assert.equal(
        fractionLabel(result.periods[0].exactFields['17']),
        '5051/1050',
    );
    assert.equal(result.periods[0].fields['17'], '4.810476');
    a.result = result;
    draft.modelo_a_snapshot = saveAcquisitionBook(draft, a);
    const report = JSON.stringify(
        createProjectDossierReport(draft, {
            selectedSections: new Set(['finance']),
        }),
    );
    assert.match(report, /5051\/1050/);
    assert.match(report, /20\/21/);
    assert.match(report, /opportunity:310/);
    assert.match(report, /apresentação técnica/);
    assert.equal(book.result.rows.length, 3);
});
void test('missing inputs still block only the affected result; invalid fractions do not become zero', () => {
    const { book } = l1DeltaFixture();
    assert.equal(
        evaluateSalesOperation({ ...book.rows[0], amount: '' }, 'MZN').vat,
        null,
    );
    assert.equal(
        evaluateSalesOperation({ ...book.rows[0], basis: '' }, 'MZN').vat,
        null,
    );
    assert.equal(
        evaluateSalesOperation({ ...book.rows[0], amount: '0' }, 'MZN').vat,
        '0.00',
    );
    const { draft } = l1DeltaFixture();
    book.rows[0].sourceAmount = '1';
    const stale = calculateSales(draft, book).rows[0];
    assert.equal(stale.vat, null);
    assert.equal(stale.exact, undefined);
    assert.throws(() =>
        fractionPresentation({ numerator: '1', denominator: '0' }),
    );
    assert.equal(fractionPresentation(fraction(1n, 21n)).approximate, true);
    assert.equal(
        fractionPresentation(decimalFraction('105')).approximate,
        false,
    );
});
void test('confirmed form06 correspondence preserves unknown foreign treatment', () => {
    const { book } = l1DeltaFixture();
    const r = evaluateSalesOperation(
        { ...book.rows[0], treatment: 'foreign_operation' },
        'MZN',
    );
    assert.equal(r.field, null);
    assert.equal(r.vat, null);
    assert.match(
        modeloA06Correspondence,
        /Correspond\u00eancia confirmada pela Tempo/,
    );
    assert.match(
        modeloA06Correspondence,
        /Opera\u00e7\u00e3o no estrangeiro n\u00e3o significa06/,
    );
    assert.match(
        modeloA06Correspondence,
        /Originais e resultados hist\u00f3ricos preservados/,
    );
});
if (process.env.IVA_L1_DELTA_OUT)
    fs.writeFileSync(
        process.env.IVA_L1_DELTA_OUT,
        JSON.stringify(l1DeltaFixture().draft, null, 2),
    );