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fix bugs, add features to auto-cap-gains system.

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git-svn-id: svn+ssh://svn.gnucash.org/repo/gnucash/trunk@9176 57a11ea4-9604-0410-9ed3-97b8803252fd
zzzoldfeatures/cashutil
Linas Vepstas 23 years ago
parent c4badc0128
commit 5ff356a930
3 changed files with 202 additions and 84 deletions
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248
src/engine/cap-gains.c
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@ -38,17 +38,21 @@
* cap gains have.
ToDo List:
o Need to have some sort of modified event handling watcher,
so that the peered gains split gets notified when the source
split gets modified, etc. etc.
Also, need to use xaccTransSetReadOnly on the gains split.
XXX one readonly usage is not i18n'ed !!
o If the amount in a split is changed, then the lot has to be recomputed.
This has a potential trickle-through effect on all later lots.
Ideally, later lots are dissolved, and recomputed. However, some
lots may have been user-hand-built. These should be left alone.
o Rework gemini in kvp-utils because this is needed to associate
split-up splits.
o XXX if the split has been split, and the lots need to be recomputed,
then the peers need to be reunified first! And that implies that
gain transactions need to be 'reunified' too.
o XXX if the split has been split, it needs to be reuinfied first?
this mains that gains need to be 'reunified' too.
*/
#include "config.h"
@ -68,6 +72,7 @@ ToDo List:
#include "gnc-lot-p.h"
#include "kvp-util-p.h"
#include "messages.h"
#include "qofid-p.h"
static short module = MOD_LOT;
@ -145,16 +150,6 @@ xaccAccountFindEarliestOpenLot (Account *acc, gnc_numeric sign)
return es.lot;
}
/* ============================================================== */
static Timespec
gnc_lot_get_close_date (GNCLot *lot)
{
Split *s = gnc_lot_get_latest_split (lot);
Transaction *trans = s->parent;
return trans->date_posted;
}
/* ============================================================== */
/* Similar to GetOrMakeAccount, but different in important ways */
@ -298,7 +293,9 @@ GetOrMakeGainAcct (Account *acc, gnc_commodity * currency)
/* ============================================================== */
/* Accounting-policy callback. Given an account and an amount,
* this routine should return a lot.
* this routine should return a lot. By implementing this as
* a callback, we can 'easily' add other accounting policies.
* Currently, we only implement the FIFO policy.
*/
typedef GNCLot * (*AccountingPolicy) (Account *,
Split *,
@ -339,6 +336,7 @@ xaccSplitAssignToLot (Split *split,
/* cmp == +1 if amt > baln */
if (0 < cmp)
{
time_t now = time(0);
Split * new_split;
gnc_numeric amt_a, amt_b, amt_tot;
gnc_numeric val_a, val_b, val_tot;
@ -371,8 +369,6 @@ xaccSplitAssignToLot (Split *split,
/* Put the remainder of the balance into a new split, which is
* in other respects just a clone of this one */
/* XXX FIXME: we should add some kvp markup to indicate that these
* two splits used to be one before being 'split' */
new_split = xaccMallocSplit (acc->book);
/* Copy most of the split attributes */
@ -382,10 +378,22 @@ xaccSplitAssignToLot (Split *split,
ts = xaccSplitRetDateReconciledTS (split);
xaccSplitSetDateReconciledTS (new_split, &ts);
/* Copying the KVP tree seems like the right thing to do,
* this is potentially dangerous, depending on how other
* users use it.*/
xaccSplitSetSlots_nc (new_split, kvp_frame_copy(xaccSplitGetSlots (split)));
/* We do not copy the KVP tree, as it seems like a dangerous
* thing to do. If the user wants to access stuff in the 'old'
* kvp tree from the 'new' split, they shoudl follow the
* 'split-lot' pointers. Yes, this is complicated, but what
* else can one do ??
*/
/* Add kvp markup to indicate that these two splits used
* to be one before being 'split'
*/
gnc_kvp_array (split->kvp_data, "/lot-split", now,
"peer_guid", xaccSplitGetGUID (new_split),
NULL);
gnc_kvp_array (new_split->kvp_data, "/lot-split", now,
"peer_guid", xaccSplitGetGUID (split),
NULL);
xaccSplitSetAmount (new_split, amt_b);
xaccSplitSetValue (new_split, val_b);
@ -443,23 +451,27 @@ xaccSplitFIFOAssignToLot (Split *split)
}
/* ============================================================== */
/** The xaccSplitComputeCapGains() routine computes the cap gains
* or losses for the indicated split. The gains are placed into
* the 'gains_acct'. If the gains_acct is NULL, then the appropriate
* default account is used (and created, if needed).
*
* To compute the gains, the split must belong to a lot. If the
* split is the 'opening split', i.e. the earliest split in the
* lot, then nothing is done, as there are no gains/losses (something
* must be bought *and* sold for there to be a gain/loss).
*
* Note also: the 'amount' of the split must be of opposite sign,
* and must be equal to or smaller, than the 'amount' of the opening
* split; its an error otherwise. If the 'amount' of the split is
* less than the opeing amount, the gains are pro-rated.
*
* XXX above checks & pro-rating not yet implemented!!
*/
Split *
xaccSplitGetCapGainsSplit (Split *split)
{
KvpValue *val;
GUID *gains_guid;
Split * gains_split;
if (!split) return NULL;
val = kvp_frame_get_slot (split->kvp_data, "/gains-split");
if (!val) return NULL;
gains_guid = kvp_value_get_guid (val);
if (!val) return NULL;
gains_split = qof_entity_lookup (qof_book_get_entity_table(split->book),
gains_guid, GNC_ID_SPLIT);
return gains_split;
}
/* ============================================================== */
void
xaccSplitComputeCapGains(Split *split, Account *gain_acc)
@ -480,10 +492,20 @@ xaccSplitComputeCapGains(Split *split, Account *gain_acc)
opening_split = gnc_lot_get_earliest_split(lot);
if (split == opening_split)
{
/* XXX we should check to make sure this split
* doesn't have a cap-gain xaction associated with it.
* If it does, itshould be trashed.
/* Check to make sure this split doesn't have a cap-gain
* transaction associated with it. If it does, that's
* wrong, and we ruthlessly destroy it.
*/
if (xaccSplitGetCapGainsSplit (split))
{
Split *gains_split = xaccSplitGetCapGainsSplit(split);
Transaction *trans = gains_split->parent;
PERR ("Opening Split must not have cap gains!!\n");
xaccTransBeginEdit (trans);
xaccTransDestroy (trans);
xaccTransCommitEdit (trans);
}
return;
}
@ -499,17 +521,45 @@ xaccSplitComputeCapGains(Split *split, Account *gain_acc)
return;
}
/* Opening amount should be larger (or equal) to current split,
* and it should be of the opposite sign.
*/
if (0 > gnc_numeric_compare (gnc_numeric_abs(opening_split->amount),
gnc_numeric_abs(split->amount)))
{
PERR ("Malformed Lot! (too thin!)\n");
return;
}
if ( (gnc_numeric_negative_p(opening_split->amount) ||
gnc_numeric_positive_p(split->amount)) &&
(gnc_numeric_positive_p(opening_split->amount) ||
gnc_numeric_negative_p(split->amount)))
{
PERR ("Malformed Lot! (too fat!)\n");
return;
}
/* The cap gains is the difference between the value of the
* opening split, and the current split. */
value = xaccSplitGetValue (opening_split);
value = gnc_numeric_add (value, xaccSplitGetValue (split),
* opening split, and the current split, pro-rated for an equal
* amount of shares.
* i.e. purchase_price = opening_value / opening_amount
* cost_basis = purchase_price * current_amount
* cap_gain = current_value - cost_basis
*/
value = gnc_numeric_mul (opening_split->value, split->amount,
GNC_DENOM_AUTO, GNC_RND_NEVER);
value = gnc_numeric_div (value, opening_split->amount,
gnc_numeric_denom(opening_split->value), GNC_DENOM_EXACT);
value = gnc_numeric_add (value, split->value,
GNC_DENOM_AUTO, GNC_DENOM_LCD);
PINFO ("Split value=%s Cap Gains=%s",
gnc_numeric_to_string (xaccSplitGetValue(split)),
PINFO ("Open amt=%s val=%s; split amt=%s val=%s; gains=%s\n",
gnc_numeric_to_string (opening_split->amount),
gnc_numeric_to_string (opening_split->value),
gnc_numeric_to_string (split->amount),
gnc_numeric_to_string (split->value),
gnc_numeric_to_string (value));
/* XXX pro-rate based on amounts! */
/* Are the cap gains zero? If not, add a balancing transaction.
* As per design doc lots.txt: the transaction has two splits,
* with equal & opposite values. The amt of one iz zero (so as
@ -519,60 +569,94 @@ xaccSplitComputeCapGains(Split *split, Account *gain_acc)
if (FALSE == gnc_numeric_equal (value, zero))
{
Transaction *trans;
Account *lot_acc = lot->account;
QofBook *book = lot_acc->book;
Split *lot_split, *gain_split;
Timespec ts;
lot_split = xaccMallocSplit (book);
gain_split = xaccMallocSplit (book);
/* See if there already is an associated gains transaction.
* If there is, adjust its value as appropriate. Else, create
* a new gains transaction.
*/
lot_split = xaccSplitGetCapGainsSplit (split);
if (NULL == gain_acc)
/* Make sure the existing gains trans has the correct currency,
* just in case someone screwed with it! If not, blow it up. */
if (lot_split &&
(FALSE == gnc_commodity_equiv (currency,
xaccTransGetCurrency(lot_split->parent))))
{
gain_acc = GetOrMakeGainAcct (lot_acc, currency);
trans = lot_split->parent;
xaccTransBeginEdit (trans);
xaccTransDestroy (trans);
xaccTransCommitEdit (trans);
lot_split = NULL;
}
if (NULL == lot_split)
{
Account *lot_acc = lot->account;
QofBook *book = lot_acc->book;
lot_split = xaccMallocSplit (book);
gain_split = xaccMallocSplit (book);
/* Check to make sure the gains account currency matches. */
if ((NULL == gain_acc) ||
(FALSE == gnc_commodity_equiv (currency,
xaccAccountGetCommodity(gain_acc))))
{
gain_acc = GetOrMakeGainAcct (lot_acc, currency);
}
xaccAccountBeginEdit (gain_acc);
xaccAccountInsertSplit (gain_acc, gain_split);
xaccAccountCommitEdit (gain_acc);
xaccAccountBeginEdit (lot_acc);
xaccAccountInsertSplit (lot_acc, lot_split);
xaccAccountCommitEdit (lot_acc);
trans = xaccMallocTransaction (book);
xaccTransBeginEdit (trans);
xaccTransSetCurrency (trans, currency);
xaccTransSetDescription (trans, _("Realized Gain/Loss"));
xaccTransAppendSplit (trans, lot_split);
xaccTransAppendSplit (trans, gain_split);
xaccSplitSetMemo (lot_split, _("Realized Gain/Loss"));
xaccSplitSetMemo (gain_split, _("Realized Gain/Loss"));
/* For the new transaction, install KVP markup indicating
* that this is the gains transaction that corresponds
* to the gains source.
*/
kvp_frame_set_guid (split->kvp_data, "/gains-split",
xaccSplitGetGUID (lot_split));
kvp_frame_set_guid (lot_split->kvp_data, "/gains-source",
xaccSplitGetGUID (split));
}
else
{
trans = lot_split->parent;
gain_split = xaccSplitGetOtherSplit (lot_split);
xaccTransBeginEdit (trans);
}
xaccAccountBeginEdit (gain_acc);
xaccAccountInsertSplit (gain_acc, gain_split);
xaccAccountCommitEdit (gain_acc);
xaccAccountBeginEdit (lot_acc);
xaccAccountInsertSplit (lot_acc, lot_split);
xaccAccountCommitEdit (lot_acc);
/* XXX See if there already is an associated
* gains transaction; if there is, adjust its value
* as appropriate. Else, create a new gains xaction.
*
* XXX for new xacton, install KVP markup indicating
* that this is the gains trnasaction matching the
* orig transaction.
*/
trans = xaccMallocTransaction (book);
xaccTransBeginEdit (trans);
xaccTransSetCurrency (trans, currency);
xaccTransSetDescription (trans, _("Realized Gain/Loss"));
ts = gnc_lot_get_close_date (lot);
/* Common to both */
ts = xaccTransRetDatePostedTS (split->parent);
xaccTransSetDatePostedTS (trans, &ts);
xaccTransSetDateEnteredSecs (trans, time(0));
xaccTransAppendSplit (trans, lot_split);
xaccTransAppendSplit (trans, gain_split);
xaccSplitSetMemo (lot_split, _("Realized Gain/Loss"));
xaccSplitSetAmount (lot_split, zero);
xaccSplitSetValue (lot_split, gnc_numeric_neg (value));
gnc_lot_add_split (lot, lot_split);
xaccSplitSetMemo (gain_split, _("Realized Gain/Loss"));
xaccSplitSetAmount (gain_split, value);
xaccSplitSetValue (gain_split, value);
xaccTransCommitEdit (trans);
}
LEAVE ("lot=%s", kvp_frame_get_string (gnc_lot_get_slots (lot), "/title"));
}
/* =========================== END OF FILE ======================= */

13
src/engine/cap-gains.h
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@ -86,6 +86,13 @@ Account * xaccAccountGetDefaultGainAccount (Account *acc, gnc_commodity * curren
*/
void xaccAccountSetDefaultGainAccount (Account *acc, Account *gains_acct);
/** The xaccSplitGetCapGainsSplit() routine returns the split
* that records the cap gains for this split. It returns NULL
* if not found. This routine does nothing more than search for
* the split recorded in the KVP key "/gains-split"
*/
Split * xaccSplitGetCapGainsSplit (Split *);
/** The`xaccSplitFIFOAssignToLot() routine will take the indicated
* split and assign it to the earliest open lot that it can find.
@ -99,9 +106,13 @@ void xaccAccountSetDefaultGainAccount (Account *acc, Account *gains_acct);
* If the split needed to be broken up into several pieces, this
* routine will return TRUE, else it returns FALSE.
*
* If the split had to be broken up, kvp markup in the "/lot-split"
* directory is used to identify the peers. 'gemini'-style kvp's
* are used.
*
* Because this routine always uses the earliest open lot, it
* implments a "FIFO" First-In First-Out accounting policy.
*
* (Adding new policies is 'easy', read the source luke).
*/
gboolean xaccSplitFIFOAssignToLot (Split *split);

25
src/engine/kvp_doc.txt
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@ -139,12 +139,23 @@ Use: Holders for a bunch of counters for various types. Used specifically
-----------------------
Name: from-sched-xaction
Name: /from-sched-xaction
Type: GUID
Entities: Transaction
Use: Identifies that the Transaction was created from a ScheduledTransaction,
and stores the GUID of that SX.
Name: /gains-source
Type: guid
Entities: Split
Use: GUID of the split that is at the source of the cap gains recorded
in this split.
Name: /gains-split
Type: guid
Entities: Split
Use: GUID of the split that records the capital gains for this split.
-----------------------
Name: /gemini/
@ -256,6 +267,18 @@ Use: The next unused lot id number, used to autogenerate
a lot title.
Name: /lot-split/
Type: kvp_frame
Entities: Split
Use: A gemini-style kvp subdirectory holding identification of splits
that were split off of this split. See /gemini/ for additional
doco's.
Name: /lot-split/0/peer_guid
Type: GUID
Entities: Split
Use: The GUID of the peer split which was split from this split.
-----------------------
Name: /notes

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