feat: implement asset snapshot and manual asset read model

tests/test_asset_snapshots.py

@@ -0,0 +1,85 @@
+from __future__ import annotations
+
+import sqlite3
+
+from jarca_ledger_mcp import service
+from jarca_ledger_mcp.db import init_db
+
+
+def test_asset_snapshot_schema_is_additive_and_idempotent(tmp_path):
+    db_path = str(tmp_path / "ledger.sqlite3")
+    init_db(db_path)
+    init_db(db_path)
+
+    with sqlite3.connect(db_path) as conn:
+        manual_cols = {row[1] for row in conn.execute("PRAGMA table_info(manual_assets)")}
+        snapshot_cols = {row[1] for row in conn.execute("PRAGMA table_info(asset_snapshots)")}
+
+    assert {"id", "name", "valuation_amount", "valuation_date", "liquidity_bucket", "source_note", "memo", "active"} <= manual_cols
+    assert {"id", "basis_date", "source_type", "source_id", "name", "amount", "liquidity_bucket", "valuation_source", "source_note", "memo"} <= snapshot_cols
+
+
+def test_manual_assets_snapshot_report_and_net_worth_formula(tmp_path):
+    db_path = str(tmp_path / "ledger.sqlite3")
+    cash = service.create_ledger_account("현금", last_balance=1_000_000, last_synced_at="2026-06-30", liquidity_bucket="cash", db_path=db_path)
+    stocks = service.create_ledger_account("투자", type="investment", last_balance=2_000_000, liquidity_bucket="investment", db_path=db_path)
+    missing = service.create_ledger_account("미평가 계좌", liquidity_bucket="deposit", db_path=db_path)
+    assert cash["success"] and stocks["success"] and missing["success"]
+
+    house = service.create_manual_asset("전세보증금", 300_000_000, "2026-06-30", "real_estate", source_note="synthetic appraisal", db_path=db_path)
+    loan = service.create_manual_asset("주담대", 120_000_000, "2026-06-30", "loan", source_note="synthetic loan balance", db_path=db_path)
+    unvalued = service.create_manual_asset("평가대기 차량", None, "2026-06-30", "other", source_note="pending", db_path=db_path)
+    assert house["success"] and loan["success"] and unvalued["success"]
+
+    manual = service.list_manual_assets(db_path=db_path)
+    assert manual["success"] is True
+    assert manual["count"] == 3
+    assert {item["authority_source"] for item in manual["manual_assets"]} == {"manual_assets"}
+
+    report = service.get_asset_snapshot_report("2026-06-30", db_path=db_path)
+    assert report["success"] is True
+    assert report["source"] == "live_authority"
+    assert report["valuation_policy"]["formula"] == "asset_buckets - loan"
+    assert report["total_assets"] == 303_000_000
+    assert report["total_liabilities"] == 120_000_000
+    assert report["net_worth"] == 183_000_000
+    assert {item["source_type"] for item in report["included_items"]} == {"account", "manual_asset"}
+    assert any(item["source_type"] == "manual_asset" and item["name"] == "평가대기 차량" for item in report["excluded_items"])
+    assert any(item["source_type"] == "account" and item["name"] == "미평가 계좌" for item in report["excluded_items"])
+
+
+def test_snapshot_rows_are_append_only_and_timeseries_uses_same_formula(tmp_path):
+    db_path = str(tmp_path / "ledger.sqlite3")
+    service.create_asset_snapshot("2026-05-31", "account", "acct-a", "현금", 1_000_000, "cash", source_note="synthetic", db_path=db_path)
+    service.create_asset_snapshot("2026-05-31", "manual_asset", "manual-home", "부동산", 200_000_000, "real_estate", source_note="synthetic", db_path=db_path)
+    service.create_asset_snapshot("2026-05-31", "manual_asset", "manual-loan", "대출", 80_000_000, "loan", source_note="synthetic", db_path=db_path)
+    service.create_asset_snapshot("2026-06-30", "account", "acct-a", "현금", 1_500_000, "cash", source_note="synthetic", db_path=db_path)
+    service.create_asset_snapshot("2026-06-30", "manual_asset", "manual-home", "부동산", 205_000_000, "real_estate", source_note="synthetic", db_path=db_path)
+    service.create_asset_snapshot("2026-06-30", "manual_asset", "manual-loan", "대출", 78_000_000, "loan", source_note="synthetic", db_path=db_path)
+
+    may = service.get_asset_snapshot_report("2026-05-31", db_path=db_path)
+    assert may["success"] is True
+    assert may["source"] == "asset_snapshots"
+    assert may["snapshot_count"] == 3
+    assert may["net_worth"] == 121_000_000
+
+    series = service.get_net_worth_timeseries(start_date="2026-05-01", end_date="2026-06-30", db_path=db_path)
+    assert series["success"] is True
+    assert [point["basis_date"] for point in series["points"]] == ["2026-05-31", "2026-06-30"]
+    assert [point["net_worth"] for point in series["points"]] == [121_000_000, 128_500_000]
+
+
+def test_asset_liquidity_report_empty_new_tables_preserves_req005_fallback(tmp_path):
+    db_path = str(tmp_path / "ledger.sqlite3")
+    service.create_ledger_account("현금성 계좌", last_balance=1_000_000, liquidity_bucket="cash", db_path=db_path)
+    service.create_ledger_account("투자 계좌", last_balance=3_000_000, liquidity_bucket="investment", db_path=db_path)
+    service.create_ledger_account("대출", last_balance=500_000, liquidity_bucket="loan", db_path=db_path)
+
+    report = service.get_asset_liquidity_report(db_path=db_path)
+    assert report["success"] is True
+    assert report["total_assets"] == 4_000_000
+    assert report["total_liabilities"] == 500_000
+    assert report["net_worth"] == 3_500_000
+    assert report["manual_asset_count"] == 0
+    assert report["source"] == "accounts.last_balance"
+    assert [item["source_type"] for item in report["accounts"]] == ["account", "account", "account"]