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Neon-Desk/lib/financials/statement-view-model.test.ts

599 lines
17 KiB
TypeScript

import { describe, expect, it } from "bun:test";
import {
buildStatementTree,
resolveStatementSelection,
} from "@/lib/financials/statement-view-model";
import type { DetailFinancialRow, SurfaceFinancialRow } from "@/lib/types";
function createSurfaceRow(
input: Partial<SurfaceFinancialRow> &
Pick<SurfaceFinancialRow, "key" | "label" | "values">,
): SurfaceFinancialRow {
return {
key: input.key,
label: input.label,
category: input.category ?? "revenue",
order: input.order ?? 10,
unit: input.unit ?? "currency",
values: input.values,
sourceConcepts: input.sourceConcepts ?? [input.key],
sourceRowKeys: input.sourceRowKeys ?? [input.key],
sourceFactIds: input.sourceFactIds ?? [1],
formulaKey: input.formulaKey ?? null,
hasDimensions: input.hasDimensions ?? false,
resolvedSourceRowKeys:
input.resolvedSourceRowKeys ??
Object.fromEntries(
Object.keys(input.values).map((periodId) => [periodId, input.key]),
),
statement: input.statement ?? "income",
detailCount: input.detailCount,
resolutionMethod: input.resolutionMethod,
confidence: input.confidence,
warningCodes: input.warningCodes,
};
}
function createDetailRow(
input: Partial<DetailFinancialRow> &
Pick<DetailFinancialRow, "key" | "label" | "parentSurfaceKey" | "values">,
): DetailFinancialRow {
return {
key: input.key,
parentSurfaceKey: input.parentSurfaceKey,
label: input.label,
conceptKey: input.conceptKey ?? input.key,
qname: input.qname ?? `us-gaap:${input.key}`,
namespaceUri: input.namespaceUri ?? "http://fasb.org/us-gaap/2024",
localName: input.localName ?? input.key,
unit: input.unit ?? "USD",
values: input.values,
sourceFactIds: input.sourceFactIds ?? [100],
isExtension: input.isExtension ?? false,
dimensionsSummary: input.dimensionsSummary ?? [],
residualFlag: input.residualFlag ?? false,
};
}
describe("statement view model", () => {
const categories = [{ key: "opex", label: "Operating Expenses", count: 4 }];
it("builds a root-only tree when there are no configured children or details", () => {
const model = buildStatementTree({
surfaceKind: "income_statement",
rows: [
createSurfaceRow({
key: "revenue",
label: "Revenue",
category: "revenue",
values: { p1: 100 },
}),
],
statementDetails: null,
categories: [],
searchQuery: "",
expandedRowKeys: new Set(),
});
expect(model.sections).toHaveLength(1);
expect(model.sections[0]?.nodes[0]).toMatchObject({
kind: "surface",
row: { key: "revenue" },
expandable: false,
});
});
it("nests the operating expense child surfaces under the parent row", () => {
const model = buildStatementTree({
surfaceKind: "income_statement",
rows: [
createSurfaceRow({
key: "operating_expenses",
label: "Operating Expenses",
category: "opex",
order: 10,
values: { p1: 40 },
}),
createSurfaceRow({
key: "selling_general_and_administrative",
label: "SG&A",
category: "opex",
order: 20,
values: { p1: 20 },
}),
createSurfaceRow({
key: "research_and_development",
label: "Research Expense",
category: "opex",
order: 30,
values: { p1: 12 },
}),
createSurfaceRow({
key: "other_operating_expense",
label: "Other Expense",
category: "opex",
order: 40,
values: { p1: 8 },
}),
],
statementDetails: null,
categories,
searchQuery: "",
expandedRowKeys: new Set(["operating_expenses"]),
});
const parent = model.sections[0]?.nodes[0];
expect(parent?.kind).toBe("surface");
const childKeys =
parent?.kind === "surface"
? parent.children.map((node) => node.row.key)
: [];
expect(childKeys).toEqual([
"selling_general_and_administrative",
"research_and_development",
"other_operating_expense",
]);
});
it("nests raw detail rows under the matching child surface row", () => {
const model = buildStatementTree({
surfaceKind: "income_statement",
rows: [
createSurfaceRow({
key: "operating_expenses",
label: "Operating Expenses",
category: "opex",
order: 10,
values: { p1: 40 },
}),
createSurfaceRow({
key: "selling_general_and_administrative",
label: "SG&A",
category: "opex",
order: 20,
values: { p1: 20 },
}),
],
statementDetails: {
selling_general_and_administrative: [
createDetailRow({
key: "corporate_sga",
label: "Corporate SG&A",
parentSurfaceKey: "selling_general_and_administrative",
values: { p1: 20 },
}),
],
},
categories,
searchQuery: "",
expandedRowKeys: new Set([
"operating_expenses",
"selling_general_and_administrative",
]),
});
const child = model.sections[0]?.nodes[0];
expect(child?.kind).toBe("surface");
const sgaNode = child?.kind === "surface" ? child.children[0] : null;
expect(sgaNode?.kind).toBe("surface");
const detailNode = sgaNode?.kind === "surface" ? sgaNode.children[0] : null;
expect(detailNode).toMatchObject({
kind: "detail",
row: { key: "corporate_sga" },
});
});
it("dedupes raw detail rows that are already covered by a child surface concept", () => {
const rows = [
createSurfaceRow({
key: "operating_expenses",
label: "Operating Expenses",
category: "opex",
order: 10,
values: { p1: 40 },
}),
createSurfaceRow({
key: "research_and_development",
label: "Research Expense",
category: "opex",
order: 20,
values: { p1: 12 },
sourceConcepts: ["us-gaap:ResearchAndDevelopmentExpense"],
}),
];
const statementDetails = {
operating_expenses: [
createDetailRow({
key: "rnd_raw",
label: "Research And Development Expense",
parentSurfaceKey: "operating_expenses",
conceptKey: "research_and_development_expense",
qname: "us-gaap:ResearchAndDevelopmentExpense",
localName: "ResearchAndDevelopmentExpense",
values: { p1: 12 },
}),
createDetailRow({
key: "general_admin",
label: "General And Administrative Expense",
parentSurfaceKey: "operating_expenses",
conceptKey: "general_and_administrative_expense",
qname: "us-gaap:GeneralAndAdministrativeExpense",
localName: "GeneralAndAdministrativeExpense",
values: { p1: 7 },
}),
],
};
const model = buildStatementTree({
surfaceKind: "income_statement",
rows,
statementDetails,
categories,
searchQuery: "",
expandedRowKeys: new Set(["operating_expenses"]),
});
const parent = model.sections[0]?.nodes[0];
expect(parent?.kind).toBe("surface");
if (parent?.kind !== "surface") {
throw new Error("expected surface node");
}
expect(parent.directDetailCount).toBe(1);
expect(parent.children.map((node) => node.row.key)).toEqual([
"research_and_development",
"general_admin",
]);
expect(parent.children.some((node) => node.row.key === "rnd_raw")).toBe(
false,
);
expect(model.totalNodeCount).toBe(3);
});
it("returns the deduped detail rows for a selected surface", () => {
const rows = [
createSurfaceRow({
key: "operating_expenses",
label: "Operating Expenses",
category: "opex",
order: 10,
values: { p1: 40 },
}),
createSurfaceRow({
key: "research_and_development",
label: "Research Expense",
category: "opex",
order: 20,
values: { p1: 12 },
sourceConcepts: ["us-gaap:ResearchAndDevelopmentExpense"],
}),
];
const statementDetails = {
operating_expenses: [
createDetailRow({
key: "rnd_raw",
label: "Research And Development Expense",
parentSurfaceKey: "operating_expenses",
conceptKey: "research_and_development_expense",
qname: "us-gaap:ResearchAndDevelopmentExpense",
localName: "ResearchAndDevelopmentExpense",
values: { p1: 12 },
}),
createDetailRow({
key: "general_admin",
label: "General And Administrative Expense",
parentSurfaceKey: "operating_expenses",
conceptKey: "general_and_administrative_expense",
qname: "us-gaap:GeneralAndAdministrativeExpense",
localName: "GeneralAndAdministrativeExpense",
values: { p1: 7 },
}),
],
};
const selection = resolveStatementSelection({
surfaceKind: "income_statement",
rows,
statementDetails,
selection: { kind: "surface", key: "operating_expenses" },
});
expect(selection).toMatchObject({
kind: "surface",
detailRows: [{ key: "general_admin" }],
});
expect(
selection?.kind === "surface" &&
selection.detailRows.some((row) => row.key === "rnd_raw"),
).toBe(false);
});
it("auto-expands the parent chain when search matches a child surface or detail row", () => {
const rows = [
createSurfaceRow({
key: "operating_expenses",
label: "Operating Expenses",
category: "opex",
order: 10,
values: { p1: 40 },
}),
createSurfaceRow({
key: "research_and_development",
label: "Research Expense",
category: "opex",
order: 20,
values: { p1: 12 },
}),
];
const childSearch = buildStatementTree({
surfaceKind: "income_statement",
rows,
statementDetails: null,
categories,
searchQuery: "research",
expandedRowKeys: new Set(),
});
expect(childSearch.autoExpandedKeys.has("operating_expenses")).toBe(true);
expect(
childSearch.sections[0]?.nodes[0]?.kind === "surface" &&
childSearch.sections[0]?.nodes[0].expanded,
).toBe(true);
const detailSearch = buildStatementTree({
surfaceKind: "income_statement",
rows,
statementDetails: {
research_and_development: [
createDetailRow({
key: "ai_lab_expense",
label: "AI Lab Expense",
parentSurfaceKey: "research_and_development",
values: { p1: 12 },
}),
],
},
categories,
searchQuery: "ai lab",
expandedRowKeys: new Set(),
});
const parent = detailSearch.sections[0]?.nodes[0];
const child = parent?.kind === "surface" ? parent.children[0] : null;
expect(parent?.kind === "surface" && parent.expanded).toBe(true);
expect(child?.kind === "surface" && child.expanded).toBe(true);
});
it("searches hidden duplicate concepts through the mapped child surface without reintroducing the raw detail row", () => {
const rows = [
createSurfaceRow({
key: "operating_expenses",
label: "Operating Expenses",
category: "opex",
order: 10,
values: { p1: 40 },
}),
createSurfaceRow({
key: "research_and_development",
label: "Research Expense",
category: "opex",
order: 20,
values: { p1: 12 },
sourceConcepts: ["us-gaap:ResearchAndDevelopmentExpense"],
}),
];
const model = buildStatementTree({
surfaceKind: "income_statement",
rows,
statementDetails: {
operating_expenses: [
createDetailRow({
key: "rnd_raw",
label: "Research And Development Expense",
parentSurfaceKey: "operating_expenses",
conceptKey: "research_and_development_expense",
qname: "us-gaap:ResearchAndDevelopmentExpense",
localName: "ResearchAndDevelopmentExpense",
values: { p1: 12 },
}),
],
},
categories,
searchQuery: "researchanddevelopmentexpense",
expandedRowKeys: new Set(),
});
const parent = model.sections[0]?.nodes[0];
expect(parent?.kind === "surface" && parent.expanded).toBe(true);
expect(
parent?.kind === "surface" && parent.children.map((node) => node.row.key),
).toEqual(["research_and_development"]);
});
it("does not throw when legacy surface rows are missing source arrays", () => {
const malformedRow = {
...createSurfaceRow({
key: "revenue",
label: "Revenue",
category: "revenue",
values: { p1: 100 },
}),
sourceConcepts: undefined,
sourceRowKeys: undefined,
} as unknown as SurfaceFinancialRow;
const model = buildStatementTree({
surfaceKind: "income_statement",
rows: [malformedRow],
statementDetails: null,
categories: [],
searchQuery: "revenue",
expandedRowKeys: new Set(),
});
expect(model.sections[0]?.nodes[0]).toMatchObject({
kind: "surface",
row: { key: "revenue" },
});
});
it("keeps not meaningful rows visible and resolves selections for surface and detail nodes", () => {
const rows = [
createSurfaceRow({
key: "gross_profit",
label: "Gross Profit",
category: "profit",
values: { p1: null },
resolutionMethod: "not_meaningful",
warningCodes: ["gross_profit_not_meaningful_bank_pack"],
}),
];
const details = {
gross_profit: [
createDetailRow({
key: "gp_unmapped",
label: "Gross Profit residual",
parentSurfaceKey: "gross_profit",
values: { p1: null },
residualFlag: true,
}),
],
};
const model = buildStatementTree({
surfaceKind: "income_statement",
rows,
statementDetails: details,
categories: [],
searchQuery: "",
expandedRowKeys: new Set(["gross_profit"]),
});
expect(model.sections[0]?.nodes[0]).toMatchObject({
kind: "surface",
row: { key: "gross_profit", resolutionMethod: "not_meaningful" },
});
const surfaceSelection = resolveStatementSelection({
surfaceKind: "income_statement",
rows,
statementDetails: details,
selection: { kind: "surface", key: "gross_profit" },
});
expect(surfaceSelection?.kind).toBe("surface");
const detailSelection = resolveStatementSelection({
surfaceKind: "income_statement",
rows,
statementDetails: details,
selection: {
kind: "detail",
key: "gp_unmapped",
parentKey: "gross_profit",
},
});
expect(detailSelection).toMatchObject({
kind: "detail",
row: { key: "gp_unmapped", residualFlag: true },
});
});
it("renders unmapped detail rows in a dedicated residual section and counts them", () => {
const model = buildStatementTree({
surfaceKind: "income_statement",
rows: [
createSurfaceRow({
key: "revenue",
label: "Revenue",
category: "revenue",
values: { p1: 100 },
}),
],
statementDetails: {
unmapped: [
createDetailRow({
key: "unmapped_other_income",
label: "Other income residual",
parentSurfaceKey: "unmapped",
values: { p1: 5 },
residualFlag: true,
}),
],
},
categories: [],
searchQuery: "",
expandedRowKeys: new Set(),
});
expect(model.sections).toHaveLength(2);
expect(model.sections[1]).toMatchObject({
key: "unmapped_residual",
label: "Unmapped / Residual",
});
expect(model.sections[1]?.nodes[0]).toMatchObject({
kind: "detail",
row: { key: "unmapped_other_income", parentSurfaceKey: "unmapped" },
});
expect(model.visibleNodeCount).toBe(2);
expect(model.totalNodeCount).toBe(2);
});
it("matches search and resolves selection for unmapped detail rows without a real parent surface", () => {
const rows = [
createSurfaceRow({
key: "revenue",
label: "Revenue",
category: "revenue",
values: { p1: 100 },
}),
];
const statementDetails = {
unmapped: [
createDetailRow({
key: "unmapped_fx_gain",
label: "FX gain residual",
parentSurfaceKey: "unmapped",
values: { p1: 2 },
residualFlag: true,
}),
],
};
const model = buildStatementTree({
surfaceKind: "income_statement",
rows,
statementDetails,
categories: [],
searchQuery: "fx gain",
expandedRowKeys: new Set(),
});
expect(model.sections).toHaveLength(1);
expect(model.sections[0]).toMatchObject({
key: "unmapped_residual",
label: "Unmapped / Residual",
});
expect(model.visibleNodeCount).toBe(1);
expect(model.totalNodeCount).toBe(2);
const selection = resolveStatementSelection({
surfaceKind: "income_statement",
rows,
statementDetails,
selection: {
kind: "detail",
key: "unmapped_fx_gain",
parentKey: "unmapped",
},
});
expect(selection).toMatchObject({
kind: "detail",
row: { key: "unmapped_fx_gain", parentSurfaceKey: "unmapped" },
parentSurfaceRow: null,
});
});
});