public void CostBasisAcrossTransfers()
{
UiDispatcher.CurrentDispatcher = System.Windows.Threading.Dispatcher.CurrentDispatcher;
MyMoney m = new MyMoney();
Security s = m.Securities.NewSecurity();
s.Name = "MSFT";
Account a = m.Accounts.AddAccount("Ameritrade");
Account a2 = m.Accounts.AddAccount("Fidelity");
AddInvestment(m, s, a, DateTime.Parse("1/1/2000"), 10, 1, InvestmentType.Buy);
m.StockSplits.AddStockSplit(new StockSplit()
{
Date = DateTime.Parse("6/1/2000"),
Numerator = 2,
Denominator = 1,
Security = s
});
AddInvestment(m, s, a, DateTime.Parse("1/1/2001"), 20, 2, InvestmentType.Buy);
Transaction transfer = AddInvestment(m, s, a, DateTime.Parse("1/1/2002"), 30, 2, InvestmentType.Remove);
m.Transfer(transfer, a2);
// now should be able to sell 10 left in this account (after split)
AddInvestment(m, s, a, DateTime.Parse("1/1/2003"), 10, 3, InvestmentType.Sell);
// and we should have 30 in the other account
AddInvestment(m, s, a2, DateTime.Parse("1/1/2004"), 30, 5, InvestmentType.Sell);
// Ok, now let's if the cost basis is correct!
CostBasisCalculator calc = new CostBasisCalculator(m, DateTime.Now);
List <SecurityPurchase> holdings = new List <SecurityPurchase>(calc.GetHolding(a).GetHoldings());
Assert.AreEqual <int>(0, holdings.Count); // should have nothing left.
// should have 3 separate cost basis records to cover what we sold.
List <SecuritySale> sales = new List <SecuritySale>(calc.GetSales());
Assert.AreEqual <int>(3, sales.Count);
SecuritySale s1 = sales[0];
SecuritySale s2 = sales[1];
SecuritySale s3 = sales[2];
// since the sale from Ameritrade account happened first it should be returned first
Assert.AreEqual <decimal>(2, s1.CostBasisPerUnit); // $2, no splits
Assert.AreEqual(a, s1.Account); // Ameritrade
Assert.AreEqual <decimal>(Math.Round(10M, 5), Math.Round(s1.UnitsSold, 5));
// Notice here that the Fidelity account inherited the cost basis records correctly
// from the Ameritrade account as a result of the "Transfer" that happened above.
Assert.AreEqual <decimal>(Math.Round(1M / 2M, 5), Math.Round(s2.CostBasisPerUnit, 5)); // $1 after 2:1 split
Assert.AreEqual(a2, s2.Account); // Fidelity
Assert.AreEqual <decimal>(Math.Round(20M, 5), Math.Round(s2.UnitsSold, 5));
Assert.AreEqual <decimal>(2, s3.CostBasisPerUnit); // $2, no splits
Assert.AreEqual(a2, s2.Account); // Fidelity
Assert.AreEqual <decimal>(Math.Round(10M, 5), Math.Round(s3.UnitsSold, 5));
}
void WriteCapitalGains(IReportWriter writer, SecuritySale data)
{
writer.StartRow();
writer.StartCell();
writer.WriteParagraph(data.Security.Name);
writer.EndCell();
writer.StartCell();
writer.WriteNumber(Rounded(data.UnitsSold, 3));
writer.EndCell();
writer.StartCell();
if (data.DateAcquired == null)
{
writer.WriteNumber("VARIOUS");
}
else
{
writer.WriteNumber(data.DateAcquired.Value.ToShortDateString());
}
writer.EndCell();
writer.StartCell();
writer.WriteNumber(data.CostBasisPerUnit.ToString("C"));
writer.EndCell();
writer.StartCell();
writer.WriteNumber(data.TotalCostBasis.ToString("C"));
writer.EndCell();
writer.StartCell();
writer.WriteNumber(data.DateSold.ToShortDateString());
writer.EndCell();
writer.StartCell();
writer.WriteNumber(data.SalePricePerUnit.ToString("C"));
writer.EndCell();
writer.StartCell();
writer.WriteNumber(data.SaleProceeds.ToString("C"));
writer.EndCell();
writer.StartCell();
writer.WriteNumber(GiveUpTheFractionalPennies(data.TotalGain).ToString("C"));
writer.EndCell();
writer.EndRow();
}
/// <summary>
/// Consolidate capital gains information. If the securities are the same and the sale date is the same then
/// combine them, and mark the "DateAquired" as null (reported as 'various').
/// </summary>
private List <SecuritySale> Consolidate(List <SecuritySale> list, bool consolidateOnDateSold)
{
List <SecuritySale> result = new List <SecuritySale>();
SecuritySale previous = null;
foreach (SecuritySale cg in list)
{
if (previous == null || previous.Security != cg.Security || (!consolidateOnDateSold && previous.DateAcquired != cg.DateAcquired) ||
(previous.SalePricePerUnit != cg.SalePricePerUnit) ||
(consolidateOnDateSold && previous.DateSold != cg.DateSold))
{
previous = cg;
result.Add(cg);
}
else
{
previous.Consolidate(cg);
}
}
return(result);
}
private static void WriteRecordFormat4(TextWriter writer, SecuritySale data, int refnum)
{
writer.WriteLine("TD");
writer.WriteLine("N" + refnum);
writer.WriteLine("C1");
writer.WriteLine("L1");
// convention is to stick the quantity sold in the payee field.
writer.WriteLine("P" + (int)data.UnitsSold + " " + data.Security);
if (refnum == 673)
{
writer.WriteLine("D");
}
else if (data.DateAcquired == null)
{
writer.WriteLine("DVARIOUS");
}
else
{
writer.WriteLine("D" + data.DateAcquired.Value.ToShortDateString());
}
writer.WriteLine("D" + data.DateSold.ToShortDateString());
if (refnum == 673)
{
writer.WriteLine("$");
}
else
{
writer.WriteLine("$" + Round(true, data.TotalCostBasis));
}
if (refnum == 673)
{
writer.WriteLine("$" + Round(true, data.SaleProceeds));
}
else
{
writer.WriteLine("$" + Round(true, data.SaleProceeds));
}
writer.WriteLine("^"); // end of record
}