96 lines
3.4 KiB
JavaScript
96 lines
3.4 KiB
JavaScript
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 };
|