public void ChangeTwiceOnSameDay()
{
var mockRepository = new MockRepository(MockBehavior.Strict);
var id = Guid.NewGuid();
var transaction = mockRepository.Create <IPortfolioTransaction>();
var properties = new ParcelProperties(100, 1000.00m, 2000.00m);
var parcel = new Parcel(id, new Date(2000, 01, 01), new Date(1999, 01, 01), properties, transaction.Object);
var transaction2 = mockRepository.Create <IPortfolioTransaction>();
parcel.Change(new Date(2010, 06, 30), 100, 200.00m, 300.00m, transaction2.Object);
var transaction3 = mockRepository.Create <IPortfolioTransaction>();
parcel.Change(new Date(2010, 06, 30), 200, 300.00m, 400.00m, transaction3.Object);
using (new AssertionScope())
{
parcel.Properties[new Date(2010, 06, 29)].Should().Be(properties);
parcel.Properties[new Date(2010, 06, 30)].Should().Be(new ParcelProperties(400, 1500.00m, 2700.00m));
parcel.Audit.Should().BeEquivalentTo(new[]
{
new ParcelAudit(new Date(2000, 01, 01), 100, 2000.00m, 1000.00m, transaction.Object),
new ParcelAudit(new Date(2010, 06, 30), 100, 300.00m, 200.00m, transaction2.Object),
new ParcelAudit(new Date(2010, 06, 30), 200, 400.00m, 300.00m, transaction3.Object)
});
}
mockRepository.Verify();
}
public void ChangeReduceUnitCountToZero()
{
var mockRepository = new MockRepository(MockBehavior.Strict);
var id = Guid.NewGuid();
var transaction = mockRepository.Create <IPortfolioTransaction>();
var properties = new ParcelProperties(100, 1000.00m, 2000.00m);
var parcel = new Parcel(id, new Date(2000, 01, 01), new Date(1999, 01, 01), properties, transaction.Object);
var transaction2 = mockRepository.Create <IPortfolioTransaction>();
parcel.Change(new Date(2010, 06, 30), -100, 200.00m, 300.00m, transaction2.Object);
using (new AssertionScope())
{
parcel.EffectivePeriod.Should().Be(new DateRange(new Date(2000, 01, 01), new Date(2010, 06, 30)));
parcel.Properties[new Date(2010, 06, 29)].Should().Be(properties);
parcel.Properties[new Date(2010, 06, 30)].Should().Be(new ParcelProperties(0, 0.00m, 0.00m));
parcel.Audit.Should().BeEquivalentTo(new[]
{
new ParcelAudit(new Date(2000, 01, 01), 100, 2000.00m, 1000.00m, transaction.Object),
new ParcelAudit(new Date(2010, 06, 30), -100, 300.00m, 200.00m, transaction2.Object)
});
}
mockRepository.Verify();
}
public void CalculateCgtNotEnoughParcels()
{
var parcels = new List <Parcel>();
var parcel1 = new Parcel(Guid.NewGuid(), new Date(2000, 01, 01), new Date(2000, 01, 01), new ParcelProperties(100, 100.00m, 100.00m), null);
parcels.Add(parcel1);
var parcel2 = new Parcel(Guid.NewGuid(), new Date(2002, 01, 01), new Date(2002, 01, 01), new ParcelProperties(100, 100.00m, 100.00m), null);
parcels.Add(parcel2);
var parcel3 = new Parcel(Guid.NewGuid(), new Date(2001, 01, 01), new Date(2001, 01, 01), new ParcelProperties(100, 100.00m, 100.00m), null);
parcel3.Change(new Date(2005, 01, 01), -100, -100.00m, -100.00m, null);
parcels.Add(parcel3);
var parcel4 = new Parcel(Guid.NewGuid(), new Date(2003, 01, 01), new Date(2003, 01, 01), new ParcelProperties(100, 100.00m, 100.00m), null);
parcels.Add(parcel4);
var calculator = new CgtCalculator();
var parcelsSold = calculator.Calculate(parcels, new Date(2010, 01, 01), 500, 1000.00m, new FirstInFirstOutCgtComparer());
Action a = () => parcelsSold.ToList();
a.Should().Throw <ArgumentException>();
}
public void CalculateCgtPartialSale()
{
var parcels = new List <Parcel>();
var parcel1 = new Parcel(Guid.NewGuid(), new Date(2000, 01, 01), new Date(2000, 01, 01), new ParcelProperties(100, 100.00m, 110.00m), null);
parcels.Add(parcel1);
var parcel2 = new Parcel(Guid.NewGuid(), new Date(2009, 06, 30), new Date(2009, 01, 01), new ParcelProperties(100, 120.00m, 130.00m), null);
parcels.Add(parcel2);
var parcel3 = new Parcel(Guid.NewGuid(), new Date(2001, 01, 01), new Date(2001, 01, 01), new ParcelProperties(100, 130.00m, 140.00m), null);
parcel3.Change(new Date(2005, 01, 01), -100, -100.00m, -100.00m, null);
parcels.Add(parcel3);
var parcel4 = new Parcel(Guid.NewGuid(), new Date(2003, 01, 01), new Date(2003, 01, 01), new ParcelProperties(100, 140.00m, 150.00m), null);
parcels.Add(parcel4);
var calculator = new CgtCalculator();
var parcelsSold = calculator.Calculate(parcels, new Date(2010, 01, 01), 250, 1000.00m, new FirstInFirstOutCgtComparer()).ToArray();
var expectedResult = new ParcelSold[]
{
new ParcelSold(parcel1, 100, 110.00m, 400.00m, 290.00m, CgtMethod.Discount, 145.00m),
new ParcelSold(parcel4, 100, 150.00m, 400.00m, 250.00m, CgtMethod.Discount, 125.00m),
new ParcelSold(parcel2, 50, 65.00m, 200.00m, 135.00m, CgtMethod.Other, 135.00m),
};
parcelsSold.Should().Equal(expectedResult);
}
public void ChangeAfterEffectivePeriod()
{
var mockRepository = new MockRepository(MockBehavior.Strict);
var id = Guid.NewGuid();
var transaction = mockRepository.Create <IPortfolioTransaction>();
var properties = new ParcelProperties(100, 1000.00m, 2000.00m);
var parcel = new Parcel(id, new Date(2000, 01, 01), new Date(1999, 01, 01), properties, transaction.Object);
parcel.Change(new Date(2010, 01, 01), -100, 0.00m, 0.00m, transaction.Object);
Action a = () => parcel.Change(new Date(2011, 06, 30), 10, 10.00m, 10.00m, transaction.Object);
a.Should().Throw <EffectiveDateException>();
mockRepository.Verify();
}
public void ChangeUnitsToLessThanZero()
{
var mockRepository = new MockRepository(MockBehavior.Strict);
var id = Guid.NewGuid();
var transaction = mockRepository.Create <IPortfolioTransaction>();
var properties = new ParcelProperties(100, 1000.00m, 2000.00m);
var parcel = new Parcel(id, new Date(2000, 01, 01), new Date(1999, 01, 01), properties, transaction.Object);
Action a = () => parcel.Change(new Date(2010, 06, 30), -200, 0.00m, 0.00m, transaction.Object);
a.Should().Throw <ArgumentException>();
mockRepository.Verify();
}
public void CalculateParcelCgt(Date disposalDate, int unitsSold, decimal saleAmount, decimal expectedCostBase, decimal expectedCapitalGain, decimal expectedDiscountedGain, CgtMethod expectedCgtMethod, string because)
{
var aquisitionDate = new Date(2017, 01, 01);
var properties = new ParcelProperties(1000, 1000.00m, 2000.00m);
var parcel = new Parcel(Guid.NewGuid(), aquisitionDate, aquisitionDate, properties, null);
parcel.Change(new Date(2017, 08, 01), 1000, 2000.00m, 2000.00m, null);
var calculator = new CgtCalculator();
var parcelSold = calculator.CalculateParcelCgt(parcel, disposalDate, unitsSold, saleAmount);
parcelSold.Should().BeEquivalentTo(new
{
AmountReceived = saleAmount,
CostBase = expectedCostBase,
CapitalGain = expectedCapitalGain,
DiscountedGain = expectedDiscountedGain,
CgtMethod = expectedCgtMethod
}, because);
}
