56 lines
2.5 KiB
JavaScript
56 lines
2.5 KiB
JavaScript
const { all, audit, now, one, run } = require('../db');
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// Short tax years (IRS Pub 946): when a company's tax year is shorter than 12 months, that year's MACRS
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// depreciation is prorated. This is the simplified proration — the year's deduction is multiplied by
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// (months ÷ 12); it is most accurate for the placed-in-service (first) short year. Per company + year,
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// cached for the engine and invalidated on edits.
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const cache = new Map(); // `${entityId}|${year}` -> fraction
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function clearCache() {
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cache.clear();
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}
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// Proration fraction (0–1) for a company's tax year; 1 when the year is a normal 12-month year.
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function fraction(entityId, year) {
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if (!entityId || !year) return 1;
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const key = `${entityId}|${Number(year)}`;
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if (cache.has(key)) return cache.get(key);
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const row = one('SELECT months FROM short_tax_years WHERE entity_id = ? AND tax_year = ?', [entityId, Number(year)]);
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const months = row ? Math.max(0, Math.min(12, Number(row.months) || 12)) : 12;
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const f = months / 12;
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cache.set(key, f);
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return f;
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}
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function list(companyId) {
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return all('SELECT * FROM short_tax_years WHERE entity_id = ? ORDER BY tax_year DESC', [companyId]);
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}
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function save(companyId, body, userId) {
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const taxYear = Math.trunc(Number(body.tax_year)) || 0;
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if (!taxYear) throw Object.assign(new Error('A valid tax year is required'), { status: 400 });
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const months = Math.max(1, Math.min(12, Number(body.months) || 12));
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run(
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`INSERT INTO short_tax_years (entity_id, tax_year, months, note, updated_by, updated_at)
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VALUES (?, ?, ?, ?, ?, ?)
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ON CONFLICT(entity_id, tax_year) DO UPDATE SET months = excluded.months, note = excluded.note,
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updated_by = excluded.updated_by, updated_at = excluded.updated_at`,
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[companyId, taxYear, months, body.note || null, userId, now()]
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);
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clearCache();
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audit(userId, 'update', 'short_tax_year', `${companyId}:${taxYear}`, null, { tax_year: taxYear, months });
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return one('SELECT * FROM short_tax_years WHERE entity_id = ? AND tax_year = ?', [companyId, taxYear]);
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}
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function remove(companyId, taxYear, userId) {
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const before = one('SELECT * FROM short_tax_years WHERE entity_id = ? AND tax_year = ?', [companyId, Number(taxYear)]);
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if (!before) return false;
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run('DELETE FROM short_tax_years WHERE entity_id = ? AND tax_year = ?', [companyId, Number(taxYear)]);
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clearCache();
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audit(userId, 'delete', 'short_tax_year', `${companyId}:${taxYear}`, before, null);
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return true;
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}
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module.exports = { clearCache, fraction, list, remove, save };
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