def test_reduce_asset_amount_more_that_bought(accountant):
asset = A_ETH
asset_events = accountant.events.cost_basis.get_events(asset)
asset_events.acquisitions.append(
AssetAcquisitionEvent(
location=Location.EXTERNAL,
description='trade',
amount=FVal(1),
timestamp=1446979735, # 08/11/2015
rate=FVal(268.1),
fee_rate=FVal(0.0001),
), )
asset_events.acquisitions.append(
AssetAcquisitionEvent(
location=Location.EXTERNAL,
description='trade',
amount=FVal(1),
timestamp=1467378304, # 31/06/2016
rate=FVal(612.45),
fee_rate=FVal(0.0019),
), )
# Also reduce WETH, to make sure it's counted same as ETH
assert not accountant.events.cost_basis.reduce_asset_amount(
A_WETH, FVal(3))
acquisitions_num = len(asset_events.acquisitions)
assert acquisitions_num == 0, 'all buys should be used'
def test_reduce_asset_amount_more_that_bought(accountant):
asset = A_ETH
cost_basis = accountant.pots[0].cost_basis
asset_events = cost_basis.get_events(asset)
asset_events.acquisitions.append(
AssetAcquisitionEvent(
amount=FVal(1),
timestamp=1446979735, # 08/11/2015
rate=FVal(268.1),
index=1,
),
)
asset_events.acquisitions.append(
AssetAcquisitionEvent(
amount=FVal(1),
timestamp=1467378304, # 31/06/2016
rate=FVal(612.45),
index=2,
),
)
# Also reduce WETH, to make sure it's counted same as ETH
assert not cost_basis.reduce_asset_amount(A_WETH, FVal(3), 0)
acquisitions_num = len(asset_events.acquisitions)
assert acquisitions_num == 0, 'all buys should be used'
def test_reduce_asset_amount_exact(accountant):
asset = A_BTC
asset_events = accountant.events.cost_basis.get_events(asset)
asset_events.acquisitions.append(
AssetAcquisitionEvent(
location=Location.EXTERNAL,
description='trade',
amount=FVal(1),
timestamp=1446979735, # 08/11/2015
rate=FVal(268.1),
fee_rate=FVal(0.0001),
), )
asset_events.acquisitions.append(
AssetAcquisitionEvent(
location=Location.EXTERNAL,
description='trade',
amount=FVal(1),
timestamp=1467378304, # 31/06/2016
rate=FVal(612.45),
fee_rate=FVal(0.0019),
), )
assert accountant.events.cost_basis.reduce_asset_amount(asset, FVal(2))
acquisitions_num = len(asset_events.acquisitions)
assert acquisitions_num == 0, 'all buys should be used'
def test_calculate_spend_cost_basis_after_year(accountant):
asset = 'BTC'
events = accountant.events.cost_basis.events
events[asset].acquisitions.append(
AssetAcquisitionEvent(
location=Location.EXTERNAL,
description='trade',
amount=FVal(5),
timestamp=1446979735, # 08/11/2015
rate=FVal(268.1),
fee_rate=FVal(0.0001),
),
)
events[asset].acquisitions.append(
AssetAcquisitionEvent(
location=Location.EXTERNAL,
description='trade',
amount=FVal(15),
timestamp=1467378304, # 31/06/2016
rate=FVal(612.45),
fee_rate=FVal(0.0019),
),
)
events[asset].acquisitions.append(
AssetAcquisitionEvent(
location=Location.EXTERNAL,
description='trade',
amount=FVal(3), # 25/10/2016
timestamp=1477378304,
rate=FVal(603.415),
fee_rate=FVal(0.0017),
),
)
spending_amount = FVal(8)
cinfo = accountant.events.cost_basis.calculate_spend_cost_basis(
spending_amount=spending_amount,
spending_asset=asset,
timestamp=1480683904, # 02/12/2016
)
assert cinfo.taxable_amount == 3, '3 out of 8 should be taxable (within a year)'
assert cinfo.taxfree_bought_cost.is_close(FVal('1340.5005'))
assert cinfo.taxable_bought_cost.is_close(FVal('1837.3557'))
assert len(cinfo.matched_acquisitions) == 2
assert sum(x.amount for x in cinfo.matched_acquisitions) == spending_amount
assert cinfo.is_complete is True
assert cinfo.matched_acquisitions[0].amount == FVal(5)
assert cinfo.matched_acquisitions[0].event.amount == FVal(5)
assert cinfo.matched_acquisitions[0].event.remaining_amount == ZERO
assert cinfo.matched_acquisitions[1].amount == FVal(3)
assert cinfo.matched_acquisitions[1].event.amount == FVal(15)
assert cinfo.matched_acquisitions[1].event.remaining_amount == FVal(12)
acquisitions_num = len(accountant.events.cost_basis.events[asset].acquisitions)
assert acquisitions_num == 2, 'first buy should have been used'
remaining_amount = accountant.events.cost_basis.events[asset].acquisitions[0].remaining_amount
assert remaining_amount == FVal(12), '3 of 15 should have been consumed'
def test_calculate_spend_cost_basis_after_year(accountant):
asset = A_BTC
cost_basis = accountant.pots[0].cost_basis
asset_events = cost_basis.get_events(asset)
asset_events.acquisitions.append(
AssetAcquisitionEvent(
amount=FVal(5),
timestamp=1446979735, # 08/11/2015
rate=FVal(268.1),
index=1,
),
)
asset_events.acquisitions.append(
AssetAcquisitionEvent(
amount=FVal(15),
timestamp=1467378304, # 31/06/2016
rate=FVal(612.45),
index=2,
),
)
asset_events.acquisitions.append(
AssetAcquisitionEvent(
amount=FVal(3), # 25/10/2016
timestamp=1477378304,
rate=FVal(603.415),
index=3,
),
)
spending_amount = FVal(8)
cinfo = cost_basis.calculate_spend_cost_basis(
spending_amount=spending_amount,
spending_asset=asset,
timestamp=1480683904, # 02/12/2016
)
assert cinfo.taxable_amount == 3, '3 out of 8 should be taxable (within a year)'
assert cinfo.taxfree_bought_cost.is_close(FVal('1340.5'))
assert cinfo.taxable_bought_cost.is_close(FVal('1837.35'))
assert len(cinfo.matched_acquisitions) == 2
assert sum(x.amount for x in cinfo.matched_acquisitions) == spending_amount
assert cinfo.is_complete is True
assert cinfo.matched_acquisitions[0].amount == FVal(5)
assert cinfo.matched_acquisitions[0].event.amount == FVal(5)
assert cinfo.matched_acquisitions[0].event.remaining_amount == ZERO
assert cinfo.matched_acquisitions[1].amount == FVal(3)
assert cinfo.matched_acquisitions[1].event.amount == FVal(15)
assert cinfo.matched_acquisitions[1].event.remaining_amount == FVal(12)
acquisitions_num = len(asset_events.acquisitions)
assert acquisitions_num == 2, 'first buy should have been used'
remaining_amount = asset_events.acquisitions[0].remaining_amount
assert remaining_amount == FVal(12), '3 of 15 should have been consumed'
def test_calculate_spend_cost_basis_1_buy_consumed_by_1_sell(accountant):
""" Assert bought_cost is correct when 1 buy is completely consumed by 1 sell
Regression test for part of https://github.com/rotki/rotki/issues/223
"""
asset = A_BTC
asset_events = accountant.events.cost_basis.get_events(asset)
asset_events.acquisitions.append(
AssetAcquisitionEvent(
location=Location.EXTERNAL,
description='trade',
amount=FVal(5),
timestamp=1446979735, # 08/11/2015
rate=FVal(268.1),
fee_rate=FVal(0.0001),
), )
spending_amount = FVal(5)
cinfo = accountant.events.cost_basis.calculate_spend_cost_basis(
spending_amount=spending_amount,
spending_asset=asset,
timestamp=1467378304, # 31/06/2016
)
assert cinfo.taxable_amount == 5, '5 out of 5 should be taxable (within a year)'
assert cinfo.taxfree_bought_cost.is_close(FVal('0'))
assert cinfo.taxable_bought_cost.is_close(FVal('1340.5005'))
assert len(cinfo.matched_acquisitions) == 1
assert sum(x.amount for x in cinfo.matched_acquisitions) == spending_amount
assert cinfo.is_complete is True
assert cinfo.matched_acquisitions[0].amount == FVal(5)
assert cinfo.matched_acquisitions[0].event.amount == FVal(5)
assert cinfo.matched_acquisitions[0].event.remaining_amount == ZERO
acquisitions_num = len(asset_events.acquisitions)
assert acquisitions_num == 0, 'only buy should have been used'
def test_calculate_spend_cost_basis1_buy_used_by_2_sells_taxable(accountant):
""" Make sure that when 1 buy is used by 2 sells bought cost is correct
Regression test for taxable part of:
https://github.com/rotki/rotki/issues/223
"""
asset = 'BTC'
events = accountant.events.cost_basis.events
events[asset].acquisitions.append(
AssetAcquisitionEvent(
location=Location.EXTERNAL,
description='trade',
amount=FVal(5),
timestamp=1446979735, # 08/11/2015
rate=FVal(268.1),
fee_rate=FVal(0.0001),
),
)
spending_amount = FVal(3)
cinfo = accountant.events.cost_basis.calculate_spend_cost_basis(
spending_amount=spending_amount,
spending_asset=asset,
timestamp=1467378304, # 31/06/2016
)
assert cinfo.taxable_amount == 3, '3 out of 3 should be taxable (within a year)'
assert cinfo.taxfree_bought_cost.is_close(FVal('0'))
assert cinfo.taxable_bought_cost.is_close(FVal('804.3003'))
assert len(cinfo.matched_acquisitions) == 1
assert sum(x.amount for x in cinfo.matched_acquisitions) == spending_amount
assert cinfo.is_complete is True
assert cinfo.matched_acquisitions[0].amount == spending_amount
assert cinfo.matched_acquisitions[0].event.amount == FVal(5)
assert cinfo.matched_acquisitions[0].event.remaining_amount == FVal(2)
acquisitions_num = len(accountant.events.cost_basis.events[asset].acquisitions)
assert acquisitions_num == 1, 'whole buy was not used'
remaining_amount = accountant.events.cost_basis.events[asset].acquisitions[0].remaining_amount
assert remaining_amount == FVal(2), '3 of 5 should have been consumed'
# now eat up all the rest
spending_amount = FVal(2)
cinfo = accountant.events.cost_basis.calculate_spend_cost_basis(
spending_amount=spending_amount,
spending_asset=asset,
timestamp=1467378404, # bit after previous sell
)
assert cinfo.taxable_amount == 2, '2 out of 2 should be taxable (within a year)'
assert cinfo.taxfree_bought_cost.is_close(FVal('0'))
assert cinfo.taxable_bought_cost.is_close(FVal('536.2002'))
assert len(cinfo.matched_acquisitions) == 1
assert sum(x.amount for x in cinfo.matched_acquisitions) == spending_amount
assert cinfo.is_complete is True
assert cinfo.matched_acquisitions[0].amount == spending_amount
assert cinfo.matched_acquisitions[0].event.amount == FVal(5)
assert cinfo.matched_acquisitions[0].event.remaining_amount == ZERO
acquisitions_num = len(accountant.events.cost_basis.events[asset].acquisitions)
assert acquisitions_num == 0, 'the buy should have been used'
def test_calculate_spend_cost_basis_sell_more_than_bought_after_year(accountant):
asset = 'BTC'
events = accountant.events.cost_basis.events
events[asset].acquisitions.append(
AssetAcquisitionEvent(
location=Location.EXTERNAL,
description='trade',
amount=FVal(1),
timestamp=1446979735, # 08/11/2015
rate=FVal(268.1),
fee_rate=FVal(0.0001),
),
)
events[asset].acquisitions.append(
AssetAcquisitionEvent(
location=Location.EXTERNAL,
description='trade',
amount=FVal(1),
timestamp=1467378304, # 31/06/2016
rate=FVal(612.45),
fee_rate=FVal(0.0019),
),
)
spending_amount = FVal(3)
cinfo = accountant.events.cost_basis.calculate_spend_cost_basis(
spending_amount=spending_amount,
spending_asset=asset,
timestamp=1523399409, # 10/04/2018
)
assert cinfo.taxable_amount == 1, '1 out of 3 should be taxable (after a year)'
assert cinfo.taxfree_bought_cost.is_close(FVal('880.552'))
assert cinfo.taxable_bought_cost.is_close(FVal('0'))
assert len(cinfo.matched_acquisitions) == 2
matched_sum = sum(x.amount for x in cinfo.matched_acquisitions)
assert matched_sum < spending_amount
assert cinfo.is_complete is False
assert cinfo.matched_acquisitions[0].amount == FVal(1)
assert cinfo.matched_acquisitions[0].event.amount == FVal(1)
assert cinfo.matched_acquisitions[0].event.remaining_amount == ZERO
assert cinfo.matched_acquisitions[1].amount == FVal(1)
assert cinfo.matched_acquisitions[1].event.amount == FVal(1)
assert cinfo.matched_acquisitions[1].event.remaining_amount == ZERO
acquisitions_num = len(accountant.events.cost_basis.events[asset].acquisitions)
assert acquisitions_num == 0, 'only buy should have been used'
def test_calculate_spend_cost_basis_1_buy_used_by_2_sells_taxfree(accountant):
""" Make sure that when 1 buy is used by 2 sells bought cost is correct
Regression test for taxfree part of:
https://github.com/rotki/rotki/issues/223
"""
asset = A_BTC
cost_basis = accountant.pots[0].cost_basis
asset_events = cost_basis.get_events(asset)
asset_events.acquisitions.append(
AssetAcquisitionEvent(
amount=FVal(5),
timestamp=1446979735, # 08/11/2015
rate=FVal(268.1),
index=1,
),
)
spending_amount = FVal(3)
cinfo = cost_basis.calculate_spend_cost_basis(
spending_amount=spending_amount,
spending_asset=asset,
timestamp=1480683904, # 02/12/2016
)
assert cinfo.taxable_amount == 0, '0 out of 3 should be taxable (after a year)'
assert cinfo.taxfree_bought_cost.is_close(FVal('804.3'))
assert cinfo.taxable_bought_cost.is_close(FVal('0'))
assert len(cinfo.matched_acquisitions) == 1
assert sum(x.amount for x in cinfo.matched_acquisitions) == spending_amount
assert cinfo.is_complete is True
assert cinfo.matched_acquisitions[0].amount == spending_amount
assert cinfo.matched_acquisitions[0].event.amount == FVal(5)
assert cinfo.matched_acquisitions[0].event.remaining_amount == FVal(2)
acquisitions_num = len(asset_events.acquisitions)
assert acquisitions_num == 1, 'whole buy was not used'
remaining_amount = asset_events.acquisitions[0].remaining_amount
assert remaining_amount == FVal(2), '3 of 5 should have been consumed'
spending_amount = FVal(2)
cinfo = cost_basis.calculate_spend_cost_basis(
spending_amount=spending_amount,
spending_asset=asset,
timestamp=1480683954, # bit after previous sell
)
assert cinfo.taxable_amount == 0, '0 out of 2 should be taxable (after a year)'
assert cinfo.taxfree_bought_cost.is_close(FVal('536.2'))
assert cinfo.taxable_bought_cost.is_close(FVal('0'))
assert len(cinfo.matched_acquisitions) == 1
assert sum(x.amount for x in cinfo.matched_acquisitions) == spending_amount
assert cinfo.is_complete is True
assert cinfo.matched_acquisitions[0].amount == spending_amount
assert cinfo.matched_acquisitions[0].event.amount == FVal(5)
assert cinfo.matched_acquisitions[0].event.remaining_amount == ZERO
acquisitions_num = len(asset_events.acquisitions)
assert acquisitions_num == 0, 'the buy should have been used'
def test_calculate_spend_cost_basis_sell_more_than_bought_after_year(accountant):
asset = A_BTC
cost_basis = accountant.pots[0].cost_basis
asset_events = cost_basis.get_events(asset)
asset_events.acquisitions.append(
AssetAcquisitionEvent(
amount=FVal(1),
timestamp=1446979735, # 08/11/2015
rate=FVal(268.1),
index=1,
),
)
asset_events.acquisitions.append(
AssetAcquisitionEvent(
amount=FVal(1),
timestamp=1467378304, # 31/06/2016
rate=FVal(612.45),
index=2,
),
)
spending_amount = FVal(3)
cinfo = cost_basis.calculate_spend_cost_basis(
spending_amount=spending_amount,
spending_asset=asset,
timestamp=1523399409, # 10/04/2018
)
assert cinfo.taxable_amount == 1, '1 out of 3 should be taxable (after a year)'
assert cinfo.taxfree_bought_cost.is_close(FVal('880.55'))
assert cinfo.taxable_bought_cost.is_close(FVal('0'))
assert len(cinfo.matched_acquisitions) == 2
matched_sum = sum(x.amount for x in cinfo.matched_acquisitions)
assert matched_sum < spending_amount
assert cinfo.is_complete is False
assert cinfo.matched_acquisitions[0].amount == FVal(1)
assert cinfo.matched_acquisitions[0].event.amount == FVal(1)
assert cinfo.matched_acquisitions[0].event.remaining_amount == ZERO
assert cinfo.matched_acquisitions[1].amount == FVal(1)
assert cinfo.matched_acquisitions[1].event.amount == FVal(1)
assert cinfo.matched_acquisitions[1].event.remaining_amount == ZERO
acquisitions_num = len(asset_events.acquisitions)
assert acquisitions_num == 0, 'only buy should have been used'
def test_reduce_asset_amount(accountant):
asset = A_ETH
asset_events = accountant.events.cost_basis.get_events(asset)
asset_events.acquisitions.append(
AssetAcquisitionEvent(
location=Location.EXTERNAL,
description='trade',
amount=FVal(1),
timestamp=1446979735, # 08/11/2015
rate=FVal(268.1),
fee_rate=FVal(0.0001),
), )
asset_events.acquisitions.append(
AssetAcquisitionEvent(
location=Location.EXTERNAL,
description='trade',
amount=FVal(1),
timestamp=1467378304, # 31/06/2016
rate=FVal(612.45),
fee_rate=FVal(0.0019),
), )
asset_events.acquisitions.append(
AssetAcquisitionEvent(
location=Location.EXTERNAL,
description='trade',
amount=FVal(3), # 25/10/2016
timestamp=1477378304,
rate=FVal(603.415),
fee_rate=FVal(0.0017),
), )
assert accountant.events.cost_basis.reduce_asset_amount(asset, FVal(1.5))
acquisitions_num = len(asset_events.acquisitions)
assert acquisitions_num == 2, '1 buy should be used'
remaining_amount = asset_events.acquisitions[0].remaining_amount
assert remaining_amount == FVal(0.5), '0.5 of 2nd buy should remain'
# make sure same thing works for WETH
equivalent_events = accountant.events.cost_basis.get_events(A_WETH)
assert equivalent_events.acquisitions[0].remaining_amount == FVal(0.5)
def test_reduce_asset_amount(accountant):
asset = A_ETH
cost_basis = accountant.pots[0].cost_basis
asset_events = cost_basis.get_events(asset)
asset_events.acquisitions.append(
AssetAcquisitionEvent(
amount=FVal(1),
timestamp=1446979735, # 08/11/2015
rate=FVal(268.1),
index=1,
),
)
asset_events.acquisitions.append(
AssetAcquisitionEvent(
amount=FVal(1),
timestamp=1467378304, # 31/06/2016
rate=FVal(612.45),
index=2,
),
)
asset_events.acquisitions.append(
AssetAcquisitionEvent(
amount=FVal(3), # 25/10/2016
timestamp=1477378304,
rate=FVal(603.415),
index=3,
),
)
assert cost_basis.reduce_asset_amount(asset=asset, amount=FVal(1.5), timestamp=0)
acquisitions_num = len(asset_events.acquisitions)
assert acquisitions_num == 2, '1 buy should be used'
remaining_amount = asset_events.acquisitions[0].remaining_amount
assert remaining_amount == FVal(0.5), '0.5 of 2nd buy should remain'
# make sure same thing works for WETH
equivalent_events = cost_basis.get_events(A_WETH)
assert equivalent_events.acquisitions[0].remaining_amount == FVal(0.5)
def test_reduce_asset_amount_exact(accountant):
asset = A_BTC
cost_basis = accountant.pots[0].cost_basis
asset_events = cost_basis.get_events(asset)
asset_events.acquisitions.append(
AssetAcquisitionEvent(
amount=FVal(1),
timestamp=1446979735, # 08/11/2015
rate=FVal(268.1),
index=1,
),
)
asset_events.acquisitions.append(
AssetAcquisitionEvent(
amount=FVal(1),
timestamp=1467378304, # 31/06/2016
rate=FVal(612.45),
index=2,
),
)
assert cost_basis.reduce_asset_amount(asset, FVal(2), 0)
acquisitions_num = len(asset_events.acquisitions)
assert acquisitions_num == 0, 'all buys should be used'