fix: address account valuation review findings

2026-10-07 00:12:45 +00:00
parent 6a8a27a74e
commit f25b30c750
23 changed files with 1506 additions and 62 deletions
@@ -0,0 +1,105 @@
+from types import SimpleNamespace
+import sqlite3
+
+from jarca_ledger_mcp import service
+from jarca_ledger_mcp.application import imports_service
+
+
+def _parsed(transaction, source_hash):
+    return {
+        "transactions": [transaction],
+        "validation": {"ok": True},
+        "source_hash": source_hash,
+        "metadata": {"final_balance": transaction.balance_after, "account_number_masked": ""},
+        "file_path": "/tmp/synthetic.pdf",
+        "page_count": 1,
+    }
+
+
+def _transaction(date, balance, row):
+    return SimpleNamespace(
+        transaction_date=date,
+        transaction_datetime=f"{date} 10:00:00",
+        amount=100,
+        counterparty="상대",
+        raw_summary="이체",
+        branch="",
+        remittance_memo="",
+        balance_after=balance,
+        type="income",
+        page=1,
+        action="입금",
+        external_id=lambda source_hash: f"kb:{source_hash}:{row}",
+        raw_payload=lambda: "{}",
+    )
+
+
+def test_late_import_current_balance_is_authoritative_by_evidence_basis_date(monkeypatch, tmp_path):
+    path = str(tmp_path / "ledger.sqlite3")
+    account = service.create_ledger_account(
+        "KB", institution="KB국민은행", db_path=path,
+    )["account"]["id"]
+    imports = iter(
+        (
+            (_transaction("2026-06-01", 700, 1), "hash-old"),
+            (_transaction("2026-06-30", 900, 2), "hash-new"),
+        )
+    )
+    monkeypatch.setattr(imports_service, "parse_kb_bank_pdf", lambda *_: _parsed(*next(imports)))
+    sync_times = iter(("2026-07-01T09:00:00", "2026-07-02T09:00:00"))
+    monkeypatch.setattr(imports_service, "now_iso", lambda: next(sync_times))
+
+    older = imports_service.import_kb_bank_pdf("older", "pw", account_id=account, db_path=path)
+    newer = imports_service.import_kb_bank_pdf("newer", "pw", account_id=account, db_path=path)
+
+    current = service.list_ledger_accounts(active_only=False, db_path=path)["accounts"][0]
+    valuations = service.list_account_valuations(account, db_path=path)["valuations"]
+
+    assert older["success"] and newer["success"]
+    assert current["last_balance"] == 900
+    assert current["last_synced_at"] == "2026-07-02T09:00:00"
+    assert current["last_balance_basis_date"] == "2026-06-30"
+    assert {(item["basis_date"], item["amount"]) for item in valuations} >= {
+        ("2026-06-01", 700),
+        ("2026-06-30", 900),
+    }
+
+
+def test_account_write_sync_timestamp_does_not_infer_balance_basis_or_candidate(tmp_path):
+    path = str(tmp_path / "ledger.sqlite3")
+    unknown = service.create_ledger_account(
+        "기준일 미상",
+        last_balance=500,
+        last_synced_at="2026-07-01T09:00:00+09:00",
+        db_path=path,
+    )
+
+    assert unknown["success"] is True
+    assert unknown["account"]["last_balance_basis_date"] == ""
+    assert service.list_account_valuations(unknown["account"]["id"], db_path=path)["count"] == 0
+
+    dated = service.create_ledger_account(
+        "기준일 확인",
+        last_balance=600,
+        last_synced_at="2026-07-01T09:00:00+09:00",
+        db_path=path,
+        last_balance_basis_date="2026-06-30",
+    )
+    valuations = service.list_account_valuations(dated["account"]["id"], db_path=path)["valuations"]
+    assert dated["account"]["last_balance_basis_date"] == "2026-06-30"
+    assert [(item["basis_date"], item["amount"]) for item in valuations] == [("2026-06-30", 600)]
+
+
+def test_unknown_legacy_balance_basis_is_not_reported_as_valuation_date(tmp_path):
+    path = str(tmp_path / "ledger.sqlite3")
+    account = service.create_ledger_account("legacy", db_path=path)["account"]["id"]
+    with sqlite3.connect(path) as conn:
+        conn.execute(
+            "UPDATE accounts SET last_balance=?, last_synced_at=?, last_balance_basis_date='' WHERE id=?",
+            (500, "2026-07-01T09:00:00+09:00", account),
+        )
+
+    report = service.get_asset_snapshot_report("2026-06-30", db_path=path)
+    excluded = next(item for item in report["excluded_items"] if item["source_id"] == account)
+    assert excluded["valuation_date"] == ""
+    assert excluded["last_synced_at"] == "2026-07-01T09:00:00+09:00"