Initial

2026-06-03 13:58:12 -05:00
commit 2f13b8c590
54 changed files with 5136 additions and 0 deletions
--- a/server/rule-catalog.js
+++ b/server/rule-catalog.js
@@ -0,0 +1,142 @@
+function months(years) {
+  return Math.round(Number(years) * 12);
+}
+
+function method(code, family, label, formula, options = {}) {
+  return {
+    code,
+    family,
+    label,
+    formula,
+    ...options
+  };
+}
+
+function macrsDeclining(prefix, labelPrefix, system, multiplier, lives, options = {}) {
+  return lives.map((life) => method(
+    `${prefix}_${String(life).replace('.', '_')}`,
+    'MACRS',
+    `${labelPrefix} ${life}-year`,
+    'macrs_declining_balance',
+    {
+      system,
+      lifeMonths: months(life),
+      rateMultiplier: multiplier,
+      switchToStraightLine: true,
+      defaultConvention: life >= 27.5 ? 'mid_month' : 'half_year',
+      ...options
+    }
+  ));
+}
+
+function straightLineMethods(prefix, family, labelPrefix, system, lives, options = {}) {
+  return lives.map((life) => method(
+    `${prefix}_${String(life).replace('.', '_')}`,
+    family,
+    `${labelPrefix} ${life}-year`,
+    'straight_line',
+    {
+      system,
+      lifeMonths: months(life),
+      defaultConvention: life >= 27.5 ? 'mid_month' : 'half_year',
+      ...options
+    }
+  ));
+}
+
+function acrsRateMethod(code, label, life, rates, options = {}) {
+  return method(code, 'ACRS', label, 'rate_table', {
+    system: 'ACRS',
+    lifeMonths: months(life),
+    defaultConvention: 'none',
+    rates,
+    ...options
+  });
+}
+
+function buildMacrsMethods() {
+  return [
+    ...macrsDeclining('macrs_gds_200db', 'MACRS GDS 200% DB', 'GDS', 2, [3, 5, 7, 10]),
+    ...macrsDeclining('macrs_gds_150db', 'MACRS GDS 150% DB', 'GDS', 1.5, [3, 5, 7, 10, 15, 20]),
+    ...straightLineMethods('macrs_gds_sl', 'MACRS', 'MACRS GDS straight-line', 'GDS', [3, 5, 7, 10, 15, 20, 27.5, 39]),
+    ...straightLineMethods('macrs_ads_sl', 'MACRS', 'MACRS ADS straight-line', 'ADS', [3, 5, 7, 10, 12, 15, 20, 30, 40]),
+    ...macrsDeclining('macrs_ads_150db_legacy', 'Legacy MACRS ADS 150% DB', 'ADS', 1.5, [3, 5, 7, 10, 12, 15, 20, 30, 40], {
+      legacy: true,
+      sourceNote: 'For property where an older ADS 150% DB election must continue.'
+    })
+  ];
+}
+
+function buildAcrsMethods() {
+  const regular = [
+    acrsRateMethod('acrs_regular_3', 'ACRS regular 3-year', 3, [0.25, 0.38, 0.37]),
+    acrsRateMethod('acrs_regular_5', 'ACRS regular 5-year', 5, [0.15, 0.22, 0.21, 0.21, 0.21]),
+    acrsRateMethod('acrs_regular_10', 'ACRS regular 10-year', 10, [0.08, 0.14, 0.12, 0.10, 0.10, 0.10, 0.09, 0.09, 0.09, 0.09]),
+    acrsRateMethod('acrs_regular_15_real', 'ACRS regular 15-year real property', 15, [], { requiresMonthTable: true, fallbackFormula: 'straight_line' }),
+    acrsRateMethod('acrs_regular_15_low_income', 'ACRS regular 15-year low-income housing', 15, [], { requiresMonthTable: true, fallbackFormula: 'straight_line' }),
+    acrsRateMethod('acrs_regular_18_real', 'ACRS regular 18-year real property', 18, [], { requiresMonthTable: true, fallbackFormula: 'straight_line' }),
+    acrsRateMethod('acrs_regular_19_real', 'ACRS regular 19-year real property', 19, [], { requiresMonthTable: true, fallbackFormula: 'straight_line' }),
+    acrsRateMethod('acrs_regular_listed_property', 'ACRS listed property predominant-use table', 5, [], { requiresListedPropertyTable: true, fallbackFormula: 'straight_line' })
+  ];
+
+  const alternate = straightLineMethods('acrs_alternate_sl', 'ACRS', 'ACRS alternate modified straight-line', 'ACRS', [3, 5, 10, 12, 15, 18, 19, 25], {
+    formula: 'acrs_alternate_straight_line',
+    defaultConvention: 'half_year'
+  });
+
+  const straightLine = straightLineMethods('acrs_required_sl', 'ACRS', 'ACRS required straight-line', 'ACRS', [3, 5, 10, 15, 18, 19, 35, 45], {
+    formula: 'straight_line',
+    defaultConvention: 'half_year',
+    legacy: true
+  });
+
+  return [...regular, ...alternate, ...straightLine];
+}
+
+function buildGaapMethods() {
+  return [
+    method('straight_line', 'GAAP', 'Straight-line', 'straight_line'),
+    method('sum_of_years_digits', 'GAAP', 'Sum-of-years-digits', 'sum_of_years_digits'),
+    method('declining_balance_200', 'GAAP', '200% declining balance', 'declining_balance', { rateMultiplier: 2 }),
+    method('declining_balance_175', 'GAAP', '175% declining balance', 'declining_balance', { rateMultiplier: 1.75 }),
+    method('declining_balance_150', 'GAAP', '150% declining balance', 'declining_balance', { rateMultiplier: 1.5 }),
+    method('declining_balance_125', 'GAAP', '125% declining balance', 'declining_balance', { rateMultiplier: 1.25 })
+  ];
+}
+
+function buildSpecialMethods() {
+  return [
+    method('manual', 'Manual', 'Manual depreciation entry', 'manual'),
+    method('amortization', 'Lease', 'Straight-line amortization', 'straight_line')
+  ];
+}
+
+function buildDepreciationMethods() {
+  return [
+    ...buildMacrsMethods(),
+    ...buildAcrsMethods(),
+    ...buildGaapMethods(),
+    ...buildSpecialMethods()
+  ];
+}
+
+function expandRuleSet(ruleSet) {
+  const methods = buildDepreciationMethods();
+  return {
+    ...ruleSet,
+    methodCatalog: ruleSet.methodCatalog || 'mixedassets-68-us-tax-and-accounting-v1',
+    methodCounts: {
+      macrs: methods.filter((item) => item.family === 'MACRS').length,
+      acrs: methods.filter((item) => item.family === 'ACRS').length,
+      gaap: methods.filter((item) => item.family === 'GAAP').length,
+      supplemental: methods.filter((item) => !['MACRS', 'ACRS', 'GAAP'].includes(item.family)).length,
+      total: methods.length
+    },
+    methods
+  };
+}
+
+module.exports = {
+  buildDepreciationMethods,
+  expandRuleSet
+};