Handle transfers between own accounts

crypto_tax/__init__.py

@@ -24,6 +24,7 @@ from decimal import Decimal
 from collections import deque
 from fin_depo.data import *
 import datetime
+import dataclassabc
 import dataclasses
 import logging
 import fin_data
@@ -42,9 +43,49 @@ logger = logging.getLogger(__name__)
 
 FIN_DB = fin_data.FinancialDatabase(enable_kucoin=True, enable_nationalbanken_dk=True)
 
+@dataclassabc.dataclassabc(frozen=True)
+class TransferDetails(fin_depo.data.DoubleRegister):
+    withdrawal: fin_depo.data.WithdrawalDetails
+    deposit: fin_depo.data.DepositDetails
+
+    @property
+    def fee(self) -> AssetAmount | None:
+        return self.withdrawal.fee # TODO?
+
+    @property
+    def executed_time(self) -> datetime.datetime:
+        return self.withdrawal.executed_time
+
+    @property
+    def input(self) -> None:
+        return None
+
+    @property
+    def output(self) -> None:
+        return None
+
+
+def collate_interaccount_transfers(transfers: list[fin_depo.data.DoubleRegister]) -> list[fin_depo.data.DoubleRegister]:
+    new_transfers = []
+    for t in transfers:
+        if isinstance(t, fin_depo.data.DepositDetails):
+            prev_transfer = new_transfers[-1] if len(new_transfers) > 0 else None
+            if isinstance(prev_transfer , fin_depo.data.WithdrawalDetails):
+                if prev_transfer.withdrawn == t.deposit:
+                    del new_transfers[-1]
+                    new_transfers.append(TransferDetails(prev_transfer, t))
+                    continue
+            del prev_transfer
+
+        new_transfers.append(t)
+        del t
+
+    return new_transfers
+
 
 def compute_fifo(transfers: list) -> TaxReport:
     transfers.sort(key=lambda t:t.executed_time)
+    transfers = collate_interaccount_transfers(transfers)
 
 
     bought_and_sold_for: list[BoughtAndSold] = []
@@ -52,7 +93,7 @@ def compute_fifo(transfers: list) -> TaxReport:
     ledger_entries = []
 
     prices_bought_for: dict[Asset, deque[BoughtAndNotYetSold]] = {}
-    if False:
+    if True:
         prices_bought_for[MPC] = deque()
         # TODO:
         prices_bought_for[MPC].append(BoughtAndNotYetSold(AssetAmount(MPC, Decimal(80)), datetime.datetime(2024, 4,1,1,1,1,1)))
@@ -67,7 +108,8 @@ def compute_fifo(transfers: list) -> TaxReport:
         amount = amount_to_sell
         while amount.amount > 0:
             if len(prices_bought_for[amount.asset]) == 0:
-                raise Exception('Miscalculation: ' + str(amount))
+                msg = f'Miscalculation: {amount} of {amount_to_sell}'
+                raise Exception(msg)
             partial = prices_bought_for[amount.asset].popleft()
 
             amount_covered_by_partial = min(partial.amount, amount)
@@ -116,6 +158,7 @@ def compute_fifo(transfers: list) -> TaxReport:
 
 
     for transfer in transfers:
+
         # Sell
         if _input := transfer.input:
             variant = 'WITHDRAW' if transfer.output is None else 'SELL'
@@ -130,6 +173,8 @@ def compute_fifo(transfers: list) -> TaxReport:
             del variant
         del output
 
+        # TODO: Output line for transfer.
+
         # Fee
         if fee := transfer.fee:
             spend(fee, transfer.executed_time)

crypto_tax/output_excel.py

@@ -55,13 +55,13 @@ def add_headers(sheet, column_headers):
             cell.alignment = ALIGN_CENTER
             cell.border = BORDER_BOTTOM
 
-def set_number_format(sheet, range):
+def set_number_format(sheet, range, format="0.00"):
     for row in sheet[range]:
         for cell in row:
-            cell.number_format = "0.00"
+            cell.number_format = format
 
 def write_current_assets(sheet, tax_report: TaxReport):
-    column_headers = ['Værdipapir', 'Mængde', 'Kurs', 'Værdi (DKK)',
+    column_headers = ['Værdipapir', 'Mængde', 'Kurs', 'Sum (DKK)',
                       'Beskatningstype']
     add_headers(sheet, column_headers)
     row_idx = 2
@@ -72,7 +72,7 @@ def write_current_assets(sheet, tax_report: TaxReport):
         row = [
                 asset.raw_short_name(),
                 total_amount,
-                exchange_rate_asset_to_dkk,
+                exchange_rate_asset_to_dkk or 'Unknown',
                 f'=B{row_idx}*C{row_idx}',
                 TAX_TYPES[asset],
         ]
@@ -97,7 +97,7 @@ def write_ledger_sheet(sheet, tax_report: TaxReport):
             'Mængde',
             'Kontoudbyder',
             ''
-    ] + [a.raw_short_name() for a in assets]
+    ] + [a.raw_short_name() for a in assets] + ['', 'Kommentarer']
 
     add_headers(sheet, column_headers)
     row_idx = 2
@@ -156,9 +156,9 @@ def write_fifo_sheet(sheet, bought_and_sold_for: list, exchange_rate_at_time) ->
             'Mængde',
             'Anskaffelseskurs',
             'Salgskurs',
-            'Anskaffelsesværdi (DKK)',
+            'Købssum (DKK)',
-            'Salgsværdi (DKK)',
+            'Salgssum (DKK)',
-            'Profit (DKK)', 'Tab (DKK)',
+            'Gevinst (DKK)', 'Tab (DKK)',
     ]
     add_headers(sheet, column_headers)
     row_idx = 2
@@ -175,12 +175,12 @@ def write_fifo_sheet(sheet, bought_and_sold_for: list, exchange_rate_at_time) ->
                fifo_entry.time_sold.replace(tzinfo=None),
                asset.raw_short_name(),
                fifo_entry.amount.amount,
-               exchange_rate_dkk_bought,
+               exchange_rate_dkk_bought or 'Unknown',
-               exchange_rate_dkk_sold,
+               exchange_rate_dkk_sold or 'Unknown',
-               f'=F{row_idx}*D{row_idx}',
+               f'=D{row_idx}*E{row_idx}',
-               f'=E{row_idx}*D{row_idx}',
+               f'=D{row_idx}*F{row_idx}',
-               f'=max(0, G{row_idx} - H{row_idx})',
                f'=max(0, H{row_idx} - G{row_idx})',
+               f'=max(0, G{row_idx} - H{row_idx})',
         ]
         sheet.append(row)
         row_idx+= 1
@@ -245,26 +245,33 @@ def write_overview(sheet, tax_report: TaxReport, sums):
     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['B10'] = 'Beregner gevinst og tab for stablecoins ved FIFO-pricippet.'
     sheet['A11'] = 'FIFO Kryptovaluta'
-    sheet['B11'] = 'Beregner profit og tab for kryptovaluta ved FIFO-pricippet.'
+    sheet['B11'] = 'Beregner gevinst og tab for kryptovaluta ved FIFO-pricippet.'
     sheet['A12'] = 'FIFO Fiat'
-    sheet['B12'] = 'Beregner profit og tab for udenlandsk valuta ved FIFO-pricippet.'
+    sheet['B12'] = 'Beregner gevinst og tab for udenlandsk valuta ved FIFO-pricippet.'
 
     # Beregnet kolonner
-    sheet['D6'] = 'Beregnet Skatte Kolonnner' # TODO
+    sheet['D6'] = 'Beregnet Skatte Rubrikker' # TODO
     sheet.merge_cells('D6:E6')
     sheet['A4'].alignment = ALIGN_CENTER
-    sheet['D7'] = 'Kolonne' # TODO
+    sheet['D7'] = 'Rubrik' # TODO
     sheet['E7'] = 'Værdi'
-    sheet['D8'] = 'Profit Krypto'
+
+    sheet['D8'] = 'Rubrik 20'
     sheet['E8'] = '=$\'FIFO Kryptovaluta\'.'+sums['Kryptovaluta'][0]
-    sheet['D9'] = 'Tab Krypto'
+    sheet['F8'] = '(Gevinst ved kryptospekulation)'
+    sheet['G8'] = 'Kilde: https://skat.dk/borger/aktier-og-andre-vaerdipapirer/skat-paa-krypto-kend-reglerne-saa-du-undgaar-et-skattesmaek/beregn-og-oplys-gevinst-og-tab-paa-krypto'
+
+    sheet['D9'] = 'Rubrik 58'
     sheet['E9'] = '=$\'FIFO Kryptovaluta\'.'+sums['Kryptovaluta'][1]
-    sheet['D10'] = 'Profit Stable Coin'
+    sheet['F9'] = '(Tab ved kryptospekulation)'
-    sheet['E10'] = '=$\'FIFO Stable Coin\'.'+sums['Stable Coin'][0]
+    sheet['G10'] = 'Kilde: https://skat.dk/borger/aktier-og-andre-vaerdipapirer/skat-paa-krypto-kend-reglerne-saa-du-undgaar-et-skattesmaek/beregn-og-oplys-gevinst-og-tab-paa-krypto'
-    sheet['D11'] = 'Profit Stable Coin'
+
-    sheet['E11'] = '=$\'FIFO Stable Coin\'.'+sums['Stable Coin'][1]
+    sheet['D10'] = 'Rubrik 346'
+    sheet['E10'] = f"=$'FIFO Stable Coin'.{sums['Stable Coin'][0]}'-$'FIFO Stable Coin'.{sums['Stable Coin'][1]}'"
+    sheet['F10'] = '(Gevinst og Tab ved Stable Coin / Financiel Kontrakt)'
+    sheet['G10'] = 'Kilde: https://skat.dk/borger/aktier-og-andre-vaerdipapirer/skat-paa-krypto-kend-reglerne-saa-du-undgaar-et-skattesmaek/stablecoins-finansielle-kontrakter'
 
 
     # Disclaimer
@@ -275,6 +282,11 @@ def write_overview(sheet, tax_report: TaxReport, sums):
     sheet.column_dimensions['B'].width = 70
     sheet.row_dimensions[4].height = 60
 
+    sheet.column_dimensions['D'].width = 20
+    sheet.column_dimensions['E'].width = 20
+    sheet.column_dimensions['F'].width = 50
+    sheet.column_dimensions['G'].width = 80
+
 
 def produce_excel_report(report: TaxReport, output_path: Path):
     workbook = openpyxl.Workbook()