class Luca::Jp::Sonshitsu
青色申告に基く繰越損失の計算
Attributes
deduction[R]
当期控除額
profit[R]
控除後所得
records[R]
各期繰越損失
Public Class Methods
load(this_year)
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sonshitsu format is as bellows:
- start_date: 2020-01-01 end_date: 2020-12-31 increase: 1000000 - start_date: 2021-01-01 end_date: 2021-12-31 decrease: 800000
# File lib/luca/jp/sonshitsu.rb, line 38 def self.load(this_year) records = if File.exist?(record_file) YAML.load_file(record_file) .filter { |record| record['start_date'] > this_year.prev_year(11) && record['end_date'] < this_year } .sort { |a, b| a['start_date'] <=> b['start_date'] } else [] end new(records, this_year) end
new(records, date)
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# File lib/luca/jp/sonshitsu.rb, line 21 def initialize(records, date) @records = records @report_date = date net_amount @deduction = 0 @profit = 0 end
record_file()
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# File lib/luca/jp/sonshitsu.rb, line 97 def self.record_file Pathname(LucaSupport::PJDIR) / 'data' / 'balance' / 'sonshitsu.yml' end
Public Instance Methods
net_amount()
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# File lib/luca/jp/sonshitsu.rb, line 83 def net_amount @records.each do |record| record['amount'] = record['increase'] - past_decreased(record['decrease']) record['decrease'] = record['decrease']&.reject { |decrease_record| decrease_record['date'] > @report_date.prev_year } end end
past_decreased(decrease_records)
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# File lib/luca/jp/sonshitsu.rb, line 90 def past_decreased(decrease_records) return 0 if decrease_records.nil? decrease_records.filter { |record| record['date'] <= @report_date.prev_year } .map { |record| record['val'] }.sum || 0 end
save()
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# File lib/luca/jp/sonshitsu.rb, line 49 def save File.open(self.class.record_file, 'w') { |f| f.puts YAML.dump(@records)} self end
update(profit_or_loss)
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# File lib/luca/jp/sonshitsu.rb, line 54 def update(profit_or_loss) return self if profit_or_loss == 0 if profit_or_loss < 0 start_date, end_date = LucaBook::Util.current_fy(@report_date) @records << { 'start_date' => start_date, 'end_date' => end_date, 'increase' => profit_or_loss.abs } @profit = profit_or_loss return self end @records.each do |record| next if profit_or_loss <= 0 next if record['amount'] <= 0 decrease_amount = [record['amount'], profit_or_loss].min record['decrease'] ||= [] record['decrease'] << { 'date' => @report_date, 'val' => decrease_amount } record['amount'] -= decrease_amount profit_or_loss -= decrease_amount @deduction += decrease_amount end @profit = profit_or_loss self end