Neon-Desk/lib/server/financial-taxonomy.test.ts

import { describe, expect, it } from 'bun:test';
import { __financialTaxonomyInternals } from './financial-taxonomy';
import type { FilingTaxonomySnapshotRecord } from './repos/filing-taxonomy';
import type { FinancialStatementKind, TaxonomyStatementRow } from '@/lib/types';

function createRow(periodIds: string[]): TaxonomyStatementRow {
  return {
    key: 'us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax',
    label: 'Revenue From Contract With Customer Excluding Assessed Tax',
    conceptKey: 'us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax',
    qname: 'us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax',
    namespaceUri: 'http://fasb.org/us-gaap/2021-01-31',
    localName: 'RevenueFromContractWithCustomerExcludingAssessedTax',
    isExtension: false,
    statement: 'income',
    roleUri: 'income',
    order: 1,
    depth: 0,
    parentKey: null,
    values: Object.fromEntries(periodIds.map((periodId, index) => [periodId, 100 + index])),
    units: Object.fromEntries(periodIds.map((periodId) => [periodId, 'iso4217:USD'])),
    hasDimensions: false,
    sourceFactIds: periodIds.map((_, index) => index + 1)
  };
}

function createSnapshot(input: {
  filingId: number;
  filingType: '10-K' | '10-Q';
  filingDate: string;
  periods: Array<{
    id: string;
    periodStart: string | null;
    periodEnd: string;
    periodLabel: string;
  }>;
  statement: FinancialStatementKind;
}) {
  const row = createRow(input.periods.map((period) => period.id));

  return {
    id: input.filingId,
    filing_id: input.filingId,
    ticker: 'MSFT',
    filing_date: input.filingDate,
    filing_type: input.filingType,
    parse_status: 'ready',
    parse_error: null,
    source: 'xbrl_instance',
    periods: input.periods.map((period) => ({
      id: period.id,
      filingId: input.filingId,
      accessionNumber: `0000-${input.filingId}`,
      filingDate: input.filingDate,
      periodStart: period.periodStart,
      periodEnd: period.periodEnd,
      filingType: input.filingType,
      periodLabel: period.periodLabel
    })),
    statement_rows: {
      income: input.statement === 'income' ? [row] : [],
      balance: input.statement === 'balance' ? [{ ...row, statement: 'balance' }] : [],
      cash_flow: [],
      equity: [],
      comprehensive_income: []
    },
    derived_metrics: null,
    validation_result: null,
    facts_count: 0,
    concepts_count: 0,
    dimensions_count: 0,
    created_at: input.filingDate,
    updated_at: input.filingDate
  } satisfies FilingTaxonomySnapshotRecord;
}

describe('financial taxonomy internals', () => {
  it('selects the primary quarter duration for 10-Q income statements', () => {
    const snapshot = createSnapshot({
      filingId: 1,
      filingType: '10-Q',
      filingDate: '2026-01-28',
      statement: 'income',
      periods: [
        { id: 'instant', periodStart: null, periodEnd: '2025-12-31', periodLabel: 'Instant' },
        { id: 'quarter', periodStart: '2025-10-01', periodEnd: '2025-12-31', periodLabel: '2025-10-01 to 2025-12-31' },
        { id: 'ytd', periodStart: '2025-07-01', periodEnd: '2025-12-31', periodLabel: '2025-07-01 to 2025-12-31' }
      ]
    });

    const selection = __financialTaxonomyInternals.selectPrimaryPeriods([snapshot], 'income');

    expect(selection.periods).toHaveLength(1);
    expect(selection.periods[0]?.id).toBe('quarter');
  });

  it('selects the latest instant for balance sheets', () => {
    const snapshot = createSnapshot({
      filingId: 2,
      filingType: '10-K',
      filingDate: '2025-07-30',
      statement: 'balance',
      periods: [
        { id: 'prior', periodStart: null, periodEnd: '2024-06-30', periodLabel: 'Instant' },
        { id: 'current', periodStart: null, periodEnd: '2025-06-30', periodLabel: 'Instant' }
      ]
    });

    const selection = __financialTaxonomyInternals.selectPrimaryPeriods([snapshot], 'balance');

    expect(selection.periods).toHaveLength(1);
    expect(selection.periods[0]?.id).toBe('current');
  });

  it('builds one reporting period per filing for the selected statement', () => {
    const annual = createSnapshot({
      filingId: 10,
      filingType: '10-K',
      filingDate: '2025-07-30',
      statement: 'income',
      periods: [
        { id: 'annual', periodStart: '2024-07-01', periodEnd: '2025-06-30', periodLabel: '2024-07-01 to 2025-06-30' },
        { id: 'quarter', periodStart: '2025-04-01', periodEnd: '2025-06-30', periodLabel: '2025-04-01 to 2025-06-30' }
      ]
    });
    const quarterly = createSnapshot({
      filingId: 11,
      filingType: '10-Q',
      filingDate: '2025-10-29',
      statement: 'income',
      periods: [
        { id: 'instant', periodStart: null, periodEnd: '2025-09-30', periodLabel: 'Instant' },
        { id: 'quarter', periodStart: '2025-07-01', periodEnd: '2025-09-30', periodLabel: '2025-07-01 to 2025-09-30' },
        { id: 'ytd', periodStart: '2025-01-01', periodEnd: '2025-09-30', periodLabel: '2025-01-01 to 2025-09-30' }
      ]
    });

    const periods = __financialTaxonomyInternals.buildPeriods([annual, quarterly], 'income');

    expect(periods.map((period) => period.id)).toEqual(['annual', 'quarter']);
  });
});