Investidor-V2/tests/frontend/iva-modelo-a.test.mjs

import assert from 'node:assert/strict';
import test from 'node:test';
import {
    monthlyProjectedPurchaseOrders,
    serializeBusinessPlanSnapshot,
} from '../../resources/js/lib/business-financial-plan.ts';
import {
    modeloAComponentRows,
    modeloAPurchaseReferences,
} from '../../resources/js/lib/iva-modelo-a.ts';
import { createProjectDossierReport } from '../../resources/js/lib/project-dossier-report.ts';

void test('purchase references use active existing purchase schedules, not cost of sales or cash payments', () => {
    const plan = {
        periods: 3,
        products: [
            {
                label: 'A',
                monthlyUnits: '8',
                unitPrice: '30',
                unitVariableCost: '12',
                productInventoryPurchasesByPeriod: [
                    { amount: '100', leadMonths: 2 },
                    { amount: '0', leadMonths: 0 },
                    { amount: '', leadMonths: 1 },
                ],
            },
        ],
        useProductInventorySchedule: true,
        monthlyInventoryPurchases: '900',
        monthlyVariableCostPayments: '700',
        useInventoryPurchaseSchedule: true,
        inventoryPurchaseSchedule: [
            { amount: '400', leadMonths: 0 },
            { amount: '500', leadMonths: 0 },
            { amount: '600', leadMonths: 0 },
        ],
    };
    assert.deepEqual(monthlyProjectedPurchaseOrders(plan), [
        '100.00',
        '0.00',
        null,
    ]);
    plan.useProductInventorySchedule = false;
    assert.deepEqual(monthlyProjectedPurchaseOrders(plan), [
        '400.00',
        '500.00',
        '600.00',
    ]);
    plan.useInventoryPurchaseSchedule = false;
    assert.deepEqual(monthlyProjectedPurchaseOrders(plan), [
        '900.00',
        '900.00',
        '900.00',
    ]);
});

void test('missing and zero purchase amounts are preserved without manufacturing net VAT or deduction', () => {
    const plan = {
        currency: 'MZN',
        periods: 2,
        depreciationLifeMonths: 60,
        products: [
            {
                label: 'A',
                monthlyUnits: '1',
                unitPrice: '10',
                unitVariableCost: '0',
            },
        ],
        useInventoryPurchaseSchedule: true,
        inventoryPurchaseSchedule: [
            { amount: '0', leadMonths: 0 },
            { amount: '', leadMonths: 0 },
        ],
    };
    for (const key of [
        'openingCash',
        'monthlyCollections',
        'monthlyVariableCostPayments',
        'monthlyOperatingExpenses',
        'monthlyOperatingPayments',
        'monthlyPayrollExpense',
        'monthlyPayrollPayments',
        'assetInvestment',
        'inventory',
        'receivables',
        'payables',
        'equity',
        'shareholderLoans',
        'bankLoanProceeds',
        'grants',
        'assetDepreciation',
        'monthlyInterestExpense',
        'monthlyInterestPayment',
        'monthlyPrincipalRepayment',
    ])
        plan[key] = '0';
    const rows = modeloAPurchaseReferences({
        business_plan_snapshot: serializeBusinessPlanSnapshot(plan),
    });
    assert.equal(rows[0].declared, '0.00');
    assert.equal(rows[1].declared, null);
    for (const row of rows)
        for (const field of ['net', 'vat', 'gross', 'deductible'])
            assert.equal(row[field], null);
    assert.deepEqual(modeloAPurchaseReferences({}), []);
    assert.throws(
        () => modeloAPurchaseReferences({ business_plan_snapshot: 'broken' }),
        /preservado/,
    );
    const report = createProjectDossierReport(
        {
            currency: 'MZN',
            business_plan_snapshot: serializeBusinessPlanSnapshot(plan),
            monthly_iva_snapshot: '{}',
        },
        { selectedSections: new Set(['finance']) },
    );
    const text = JSON.stringify(report);
    assert.match(text, /Compras\/encomendas/);
    assert.match(text, /0\.00/);
    assert.match(text, /base\/IVA incluído por classificar/);
    assert.match(text, /IVA suportado e dedutível indeterminados/);
});

void test('Modelo A report adds partial coverage without recalculating or rewriting accepted server history', () => {
    const snapshot = {
        monthly_projection: {
            rows: [
                { date: '2026-01-01', net_sales: '1000.03', vat: '160.0048' },
            ],
        },
        result: { value: '160.0048' },
    };
    const before = JSON.stringify(snapshot);
    const rows = modeloAComponentRows(snapshot);
    assert.equal(JSON.stringify(snapshot), before);
    assert.match(rows.map((row) => row.join(' ')).join('\n'), /Indeterminado/);
    assert.match(
        rows.map((row) => row.join(' ')).join('\n'),
        /não é imposto final/,
    );
    assert.deepEqual(
        modeloAComponentRows({ scenario_kind: 'custom_planning' }),
        [],
    );
});