Pub 946 Compliance

server/services/section280fLimits.js

@@ -0,0 +1,95 @@
+const { all, audit, now, one, run } = require('../db');
+
+// §280F passenger-automobile annual depreciation caps, keyed by placed-in-service year (IRS Rev. Proc.,
+// indexed annually). Mirrors the §179-limits reference service: cached for the engine, CRUD for admins.
+
+let cache = null;
+
+function clearCache() {
+  cache = null;
+}
+
+function rows() {
+  if (!cache) cache = all('SELECT * FROM section_280f_limits ORDER BY pis_year');
+  return cache;
+}
+
+// Caps for a placed-in-service year: the most recent configured year at or before it, or null.
+function getLimit(year) {
+  const y = Number(year);
+  if (!y) return null;
+  let match = null;
+  for (const row of rows()) {
+    if (row.pis_year <= y) match = row;
+    else break;
+  }
+  return match;
+}
+
+function fromRow(row) {
+  return {
+    id: row.id,
+    pis_year: row.pis_year,
+    year1_no_bonus: row.year1_no_bonus,
+    year1_bonus: row.year1_bonus,
+    year2: row.year2,
+    year3: row.year3,
+    year4plus: row.year4plus
+  };
+}
+
+function list() {
+  return all('SELECT * FROM section_280f_limits ORDER BY pis_year DESC').map(fromRow);
+}
+
+function normalize(body) {
+  return {
+    pis_year: Math.trunc(Number(body.pis_year)) || 0,
+    year1_no_bonus: Number(body.year1_no_bonus) || 0,
+    year1_bonus: Number(body.year1_bonus) || 0,
+    year2: Number(body.year2) || 0,
+    year3: Number(body.year3) || 0,
+    year4plus: Number(body.year4plus) || 0
+  };
+}
+
+function createLimit(body, userId) {
+  const input = normalize(body);
+  if (!input.pis_year) throw Object.assign(new Error('A valid placed-in-service year is required'), { status: 400 });
+  if (one('SELECT id FROM section_280f_limits WHERE pis_year = ?', [input.pis_year])) {
+    throw Object.assign(new Error('Caps for that year already exist'), { status: 400 });
+  }
+  const ts = now();
+  run(
+    `INSERT INTO section_280f_limits (pis_year, year1_no_bonus, year1_bonus, year2, year3, year4plus, created_at, updated_at)
+     VALUES (?, ?, ?, ?, ?, ?, ?, ?)`,
+    [input.pis_year, input.year1_no_bonus, input.year1_bonus, input.year2, input.year3, input.year4plus, ts, ts]
+  );
+  clearCache();
+  audit(userId, 'create', 'section_280f_limit', String(input.pis_year), null, input);
+  return fromRow(one('SELECT * FROM section_280f_limits WHERE pis_year = ?', [input.pis_year]));
+}
+
+function updateLimit(year, body, userId) {
+  const before = one('SELECT * FROM section_280f_limits WHERE pis_year = ?', [Number(year)]);
+  if (!before) return null;
+  const input = normalize({ ...fromRow(before), ...body, pis_year: before.pis_year });
+  run(
+    'UPDATE section_280f_limits SET year1_no_bonus = ?, year1_bonus = ?, year2 = ?, year3 = ?, year4plus = ?, updated_at = ? WHERE pis_year = ?',
+    [input.year1_no_bonus, input.year1_bonus, input.year2, input.year3, input.year4plus, now(), before.pis_year]
+  );
+  clearCache();
+  audit(userId, 'update', 'section_280f_limit', String(before.pis_year), fromRow(before), input);
+  return fromRow(one('SELECT * FROM section_280f_limits WHERE pis_year = ?', [before.pis_year]));
+}
+
+function deleteLimit(year, userId) {
+  const before = one('SELECT * FROM section_280f_limits WHERE pis_year = ?', [Number(year)]);
+  if (!before) return false;
+  run('DELETE FROM section_280f_limits WHERE pis_year = ?', [before.pis_year]);
+  clearCache();
+  audit(userId, 'delete', 'section_280f_limit', String(before.pis_year), fromRow(before), null);
+  return true;
+}
+
+module.exports = { clearCache, createLimit, deleteLimit, getLimit, list, updateLimit };