crypto-tax/crypto_tax/output_excel.py

import sys
import requests
import fin_depo
from . import secrets
import fin_defs
from decimal import Decimal
from collections import deque
from fin_depo.data import *
import datetime
import dataclasses
import logging

from .data import TaxReport, BoughtAndSold, BoughtAndNotYetSold
from pathlib import Path

import openpyxl
import openpyxl.styles
import openpyxl.worksheet.table
from openpyxl.utils import get_column_letter

TAX_TYPES: dict[fin_defs.Asset, str] = {
        fin_defs.DKK: 'Fiat',
        fin_defs.EUR: 'Fiat',
        fin_defs.BTC: 'Kryptovaluta',
        fin_defs.MPC: 'Kryptovaluta',
        fin_defs.WELL_KNOWN_SYMBOLS['MATIC']: 'Kryptovaluta',
        fin_defs.USDT: 'Stable Coin',
}

NOW = datetime.datetime.now(tz=datetime.UTC)

def mult_a(a, b):
    if a == 0 or b == 0:
        return 0
    if a is None or b is None:
        return 'Unknown'
    return a * b

FONT_BOLD = openpyxl.styles.Font(bold=True)
FONT_HEADER = openpyxl.styles.Font(size=20)
ALIGN_CENTER = openpyxl.styles.Alignment(horizontal="center", vertical="center")
ALIGN_WRAP = openpyxl.styles.Alignment(wrap_text=True)
BORDER_BOTTOM = openpyxl.styles.Border(bottom=openpyxl.styles.Side(border_style='medium', color='FF000000'))
BORDER_SUM = openpyxl.styles.Border(top=openpyxl.styles.Side(border_style='thin', color='FF000000'),
                         bottom=openpyxl.styles.Side(border_style='double', color='FF000000'))

def add_headers(sheet, column_headers):
    sheet.append(column_headers)
    end_column = get_column_letter(len(column_headers))
    sheet.row_dimensions[1].height = 30
    for row in sheet[f'A1:{end_column}1']:
        for cell in row:
            cell.font = FONT_BOLD
            cell.alignment = ALIGN_CENTER
            cell.border = BORDER_BOTTOM

def set_number_format(sheet, range):
    for row in sheet[range]:
        for cell in row:
            cell.number_format = "0.00"

def write_current_assets(sheet, tax_report: TaxReport):
    column_headers = ['Værdipapir', 'Mængde', 'Kurs', 'Værdi (DKK)',
                      'Beskatningstype']
    add_headers(sheet, column_headers)
    row_idx = 2
    for asset, positions in tax_report.current_assets.items():
        total_amount: Decimal = sum((p.amount.amount for p in positions), start=Decimal(0))
        exchange_rate_asset_to_dkk = tax_report.exchange_rate_at_time(asset, fin_defs.DKK, NOW)
        #assert exchange_rate_asset_to_dkk is not None, asset
        row = [
                asset.raw_short_name(),
                total_amount,
                exchange_rate_asset_to_dkk,
                f'=B{row_idx}*C{row_idx}',
                TAX_TYPES[asset],
        ]
        sheet.append(row)
        row_idx += 1
        del asset, positions, row, total_amount

    sheet.column_dimensions['A'].width = 16
    sheet.column_dimensions['B'].width = 16
    sheet.column_dimensions['C'].width = 15
    sheet.column_dimensions['D'].width = 15
    sheet.column_dimensions['E'].width = 15
    set_number_format(sheet, 'C1:D6')

def write_ledger_sheet(sheet, tax_report: TaxReport):
    assets = list({e.amount.asset for e in tax_report.ledger_entries})

    column_headers = [
            'Tidspunkt (UTC)',
            'Type',
            'Værdipapir',
            'Mængde',
            'Kontoudbyder',
            ''
    ] + [a.raw_short_name() for a in assets]

    add_headers(sheet, column_headers)
    row_idx = 2
    prev_entry_time = None
    start_of_same_entry = 2
    for ledger_entry in tax_report.ledger_entries:
        entry_time = ledger_entry.time.replace(tzinfo=None,microsecond=0,fold=0)
        row = [
                entry_time,
                ledger_entry.type,
                ledger_entry.amount.asset.raw_short_name(),
                ledger_entry.amount.amount,
                ledger_entry.account_provider,
                '',
        ] + [(ledger_entry.balance.amount if ledger_entry.amount.asset == a else '') for a in assets]
        sheet.append(row)

        if entry_time != prev_entry_time and prev_entry_time is not None:
            # TODO:
            sheet.merge_cells(f'A{start_of_same_entry}:A{row_idx-1}')
            sheet[f'A{start_of_same_entry}'].alignment = ALIGN_CENTER
            start_of_same_entry = row_idx
        prev_entry_time = entry_time
        row_idx+= 1
        del ledger_entry, row

    # Styling
    sheet.column_dimensions['A'].width = 20
    sheet.column_dimensions['B'].width = 12
    sheet.column_dimensions['C'].width = 13
    sheet.column_dimensions['D'].width = 12
    sheet.column_dimensions['E'].width = 12
    sheet.column_dimensions['F'].width = 16

def write_fifo_sheet(sheet, bought_and_sold_for: list, exchange_rate_at_time) -> tuple[str,str]:
    # TODO: Account for transfers
    column_headers = [
            'Købsdato (UTC)',
            'Salgsdato (UTC)',
            'Værdipapir',
            'Mængde',
            'Anskaffelseskurs',
            'Salgskurs',
            'Anskaffelsesværdi (DKK)',
            'Salgsværdi (DKK)',
            'Profit (DKK)', 'Tab (DKK)',
    ]
    add_headers(sheet, column_headers)
    row_idx = 2
    for fifo_entry in bought_and_sold_for:
        asset = fifo_entry.amount.asset

        exchange_rate_dkk_bought = exchange_rate_at_time(asset, fin_defs.DKK, fifo_entry.time_bought)
        #assert exchange_rate_dkk_bought is not None, asset
        exchange_rate_dkk_sold = exchange_rate_at_time(asset, fin_defs.DKK, fifo_entry.time_sold)
        #assert exchange_rate_dkk_bought is not None, asset

        row = [
               fifo_entry.time_bought.replace(tzinfo=None),
               fifo_entry.time_sold.replace(tzinfo=None),
               asset.raw_short_name(),
               fifo_entry.amount.amount,
               exchange_rate_dkk_bought,
               exchange_rate_dkk_sold,
               f'=F{row_idx}*D{row_idx}',
               f'=E{row_idx}*D{row_idx}',
               f'=max(0, G{row_idx} - H{row_idx})',
               f'=max(0, H{row_idx} - G{row_idx})',
        ]
        sheet.append(row)
        row_idx+= 1
        del fifo_entry, asset, row

    # Sums
    sum_profit = f'I{row_idx}'
    sum_loss = f'J{row_idx}'
    sheet.append([
        '',
        '',
        '',
        '',
        '',
        '',
        '',
        '',
           f'=sum(I2:I{row_idx-1})',
           f'=sum(J2:J{row_idx-1})'
    ])
    for row in sheet[f'A{row_idx}:{sum_loss}']:
        for cell in row:
            cell.font = FONT_BOLD
            cell.border = BORDER_SUM

    # Styling
    sheet.column_dimensions['A'].width = 20
    sheet.column_dimensions['B'].width = 20
    sheet.column_dimensions['C'].width = 16
    sheet.column_dimensions['D'].width = 10
    sheet.column_dimensions['E'].width = 15
    sheet.column_dimensions['F'].width = 15
    sheet.column_dimensions['G'].width = 26
    sheet.column_dimensions['H'].width = 20
    sheet.column_dimensions['I'].width = 15
    sheet.column_dimensions['J'].width = 15
    set_number_format(sheet, f'G1:J{row_idx}')

    return (sum_profit, sum_loss)

def write_overview(sheet, tax_report: TaxReport, sums):
    sheet['A1'] = 'Krypto-Skatterapport 2024'
    sheet.merge_cells('A1:B1')
    sheet['A1'].font = FONT_HEADER
    sheet['A1'].alignment = ALIGN_CENTER
    sheet['A2'] = 'Jon Michael Aanes'
    sheet.merge_cells('A2:B2')
    sheet['A2'].font = FONT_HEADER
    sheet['A2'].alignment = ALIGN_CENTER

    # Forklaring
    sheet['A4'] = 'Denne rapport afdækker aktiviteten på en række krypto-børser, med henblik på at give en komplet oversigt af handler og nuværende beholdning.'
    sheet.merge_cells('A4:B4')
    sheet['A4'].alignment = ALIGN_WRAP

    sheet['A6'] = 'Rapporten er splittet op I følgende ark:'
    sheet.merge_cells('A6:B6')
    sheet['A7'] = 'Overview'
    sheet['B7'] = 'Denne oversigt'
    sheet['A8'] = 'Current Assets'
    sheet['B8'] = 'Afdækker nuværende beholdning.'
    sheet['A9'] = 'Ledger'
    sheet['B9'] = 'Afdækker alle handler og overførsler.'
    sheet['A10'] = 'FIFO Stablecoin'
    sheet['B10'] = 'Beregner profit og tab for stablecoins ved FIFO-pricippet.'
    sheet['A11'] = 'FIFO Kryptovaluta'
    sheet['B11'] = 'Beregner profit og tab for kryptovaluta ved FIFO-pricippet.'
    sheet['A12'] = 'FIFO Fiat'
    sheet['B12'] = 'Beregner profit og tab for udenlandsk valuta ved FIFO-pricippet.'

    # Beregnet kolonner
    sheet['D6'] = 'Beregnet Skatte Kolonnner' # TODO
    sheet.merge_cells('D6:E6')
    sheet['A4'].alignment = ALIGN_CENTER
    sheet['D7'] = 'Kolonne' # TODO
    sheet['E7'] = 'Værdi'
    sheet['D8'] = 'Profit Krypto'
    sheet['E8'] = '=$\'FIFO Kryptovaluta\'.'+sums['Kryptovaluta'][0]
    sheet['D9'] = 'Tab Krypto'
    sheet['E9'] = '=$\'FIFO Kryptovaluta\'.'+sums['Kryptovaluta'][1]
    sheet['D10'] = 'Profit Stable Coin'
    sheet['E10'] = '=$\'FIFO Stable Coin\'.'+sums['Stable Coin'][0]
    sheet['D11'] = 'Profit Stable Coin'
    sheet['E11'] = '=$\'FIFO Stable Coin\'.'+sums['Stable Coin'][1]


    # Disclaimer
    #sheet['A13'] = 'Bemærk at rapporten kan være ufyldtesgørende, af forskellige årsager, inklusiv: Fejl i data fra krypto-børser'

    # Styling
    sheet.column_dimensions['A'].width = 20
    sheet.column_dimensions['B'].width = 70
    sheet.row_dimensions[4].height = 60


def produce_excel_report(report: TaxReport, output_path: Path):
    workbook = openpyxl.Workbook()

    # Oversigt
    workbook.active.title = 'Oversigt'
    workbook.active.page_setup.fitToWidth = 1

    # Current assets
    sheet_ledger = workbook.create_sheet( 'Current Assets')
    workbook.active.page_setup.fitToWidth = 1
    write_current_assets(sheet_ledger, report)

    # Ledger
    sheet_ledger = workbook.create_sheet('Ledger')
    sheet_ledger.page_setup.fitToWidth = 1
    write_ledger_sheet(sheet_ledger , report)

    # FIFO
    sums = {}
    for tax_type in set(TAX_TYPES.values()):
        sheet_fifo = workbook.create_sheet('FIFO '+tax_type)
        sheet_fifo.page_setup.fitToWidth = 1
        bought_and_sold_for = [entry for entry in report.bought_and_sold_for if TAX_TYPES[entry.amount.asset] == tax_type]
        sums[tax_type] = write_fifo_sheet(sheet_fifo, bought_and_sold_for, report.exchange_rate_at_time)
        del tax_type, sheet_fifo

    write_overview(workbook.active, report, sums)

    workbook.save(output_path)