mirror of
https://github.com/simonmichael/hledger.git
synced 2024-09-20 02:37:12 +03:00
imp: lib,cli: Implement gain report for balance reports.
A gain report will report on unrealised gains by looking at the difference between the valuation of an amount (by default, --value=end), and the valuation of the cost of the amount.
This commit is contained in:
Stephen Morgan
Simon Michael
parent
90612c1444
commit
ddba9f6ce4
@ -20,6 +20,8 @@ module Hledger.Data.Valuation (
|
||||
,mixedAmountToCost
|
||||
,mixedAmountApplyValuation
|
||||
,mixedAmountValueAtDate
|
||||
,mixedAmountApplyGain
|
||||
,mixedAmountGainAtDate
|
||||
,marketPriceReverse
|
||||
,priceDirectiveToMarketPrice
|
||||
-- ,priceLookup
|
||||
@ -114,28 +116,24 @@ amountToCost NoCost _ = id
|
||||
amountToCost Cost styles = styleAmount styles . amountCost
|
||||
|
||||
-- | Apply a specified valuation to this amount, using the provided
|
||||
-- price oracle, reference dates, and whether this is for a
|
||||
-- multiperiod report or not. Also fix up its display style using the
|
||||
-- provided commodity styles.
|
||||
-- price oracle, and reference dates. Also fix up its display style
|
||||
-- using the provided commodity styles.
|
||||
--
|
||||
-- When the valuation requires converting to another commodity, a
|
||||
-- valuation (conversion) date is chosen based on the valuation type,
|
||||
-- the provided reference dates, and whether this is for a
|
||||
-- single-period or multi-period report. It will be one of:
|
||||
-- valuation (conversion) date is chosen based on the valuation type
|
||||
-- and the provided reference dates. It will be one of:
|
||||
--
|
||||
-- - a fixed date specified by the ValuationType itself
|
||||
-- (--value=DATE).
|
||||
-- - the date of the posting itself (--value=then)
|
||||
--
|
||||
-- - the provided "period end" date - this is typically the last day
|
||||
-- of a subperiod (--value=end with a multi-period report), or of
|
||||
-- the specified report period or the journal (--value=end with a
|
||||
-- single-period report).
|
||||
--
|
||||
-- - the provided "report end" date - the last day of the specified
|
||||
-- report period, if any (-V/-X with a report end date).
|
||||
-- - the provided "today" date (--value=now).
|
||||
--
|
||||
-- - the provided "today" date - (--value=now, or -V/X with no report
|
||||
-- end date).
|
||||
-- - a fixed date specified by the ValuationType itself
|
||||
-- (--value=DATE).
|
||||
--
|
||||
-- This is all a bit complicated. See the reference doc at
|
||||
-- https://hledger.org/hledger.html#effect-of-valuation-on-reports
|
||||
@ -180,6 +178,29 @@ amountValueAtDate priceoracle styles mto d a =
|
||||
styleAmount styles
|
||||
amount{acommodity=comm, aquantity=rate * aquantity a}
|
||||
|
||||
-- | Calculate the gain of each component amount, that is the difference
|
||||
-- between the valued amount and the value of the cost basis (see
|
||||
-- mixedAmountApplyValuation).
|
||||
--
|
||||
-- If the commodity we are valuing in is not the same as the commodity of the
|
||||
-- cost, this will value the cost at the same date as the primary amount. This
|
||||
-- may not be what you want; for example you may want the cost valued at the
|
||||
-- posting date. If so, let us know and we can change this behaviour.
|
||||
mixedAmountApplyGain :: PriceOracle -> M.Map CommoditySymbol AmountStyle -> Day -> Day -> Day -> ValuationType -> MixedAmount -> MixedAmount
|
||||
mixedAmountApplyGain priceoracle styles periodlast today postingdate v ma =
|
||||
mixedAmountApplyValuation priceoracle styles periodlast today postingdate v $ ma `maMinus` mixedAmountCost ma
|
||||
|
||||
-- | Calculate the gain of each component amount, that is the
|
||||
-- difference between the valued amount and the value of the cost basis.
|
||||
--
|
||||
-- If the commodity we are valuing in is not the same as the commodity of the
|
||||
-- cost, this will value the cost at the same date as the primary amount. This
|
||||
-- may not be what you want; for example you may want the cost valued at the
|
||||
-- posting date. If so, let us know and we can change this behaviour.
|
||||
mixedAmountGainAtDate :: PriceOracle -> M.Map CommoditySymbol AmountStyle -> Maybe CommoditySymbol -> Day -> MixedAmount -> MixedAmount
|
||||
mixedAmountGainAtDate priceoracle styles mto d ma =
|
||||
mixedAmountValueAtDate priceoracle styles mto d $ ma `maMinus` mixedAmountCost ma
|
||||
|
||||
------------------------------------------------------------------------------
|
||||
-- Market price lookup
|
||||
|
||||
|
||||
@ -303,6 +303,7 @@ calculateReportMatrix rspec@ReportSpec{_rsReportOpts=ropts} j priceoracle startb
|
||||
CalcChange -> M.mapWithKey avalue changes
|
||||
CalcBudget -> M.mapWithKey avalue changes
|
||||
CalcValueChange -> periodChanges valuedStart historical
|
||||
CalcGain -> periodChanges valuedStart historical
|
||||
cumulative = cumulativeSum avalue nullacct changeamts
|
||||
historical = cumulativeSum avalue startingBalance changes
|
||||
startingBalance = HM.lookupDefault nullacct name startbals
|
||||
|
||||
@ -78,10 +78,11 @@ import Hledger.Utils
|
||||
|
||||
-- | What to calculate for each cell in a balance report.
|
||||
-- "Balance report types -> Calculation type" in the hledger manual.
|
||||
data BalanceCalculation =
|
||||
data BalanceCalculation =
|
||||
CalcChange -- ^ Sum of posting amounts in the period.
|
||||
| CalcBudget -- ^ Sum of posting amounts and the goal for the period.
|
||||
| CalcValueChange -- ^ Change from previous period's historical end value to this period's historical end value.
|
||||
| CalcGain -- ^ Change from previous period's gain, i.e. valuation minus cost basis.
|
||||
deriving (Eq, Show)
|
||||
|
||||
instance Default BalanceCalculation where def = CalcChange
|
||||
@ -319,6 +320,7 @@ balancecalcopt =
|
||||
parse = \case
|
||||
"sum" -> Just CalcChange
|
||||
"valuechange" -> Just CalcValueChange
|
||||
"gain" -> Just CalcGain
|
||||
"budget" -> Just CalcBudget
|
||||
_ -> Nothing
|
||||
|
||||
@ -454,16 +456,16 @@ reportOptsToggleStatus s ropts@ReportOpts{statuses_=ss}
|
||||
-- to --value, or if --valuechange is called with a valuation type
|
||||
-- other than -V/--value=end.
|
||||
valuationTypeFromRawOpts :: RawOpts -> (Costing, Maybe ValuationType)
|
||||
valuationTypeFromRawOpts rawopts = (costing, valuation)
|
||||
valuationTypeFromRawOpts rawopts = case (balancecalcopt rawopts, directcost, directval) of
|
||||
(CalcValueChange, _, Nothing ) -> (directcost, Just $ AtEnd Nothing) -- If no valuation requested for valuechange, use AtEnd
|
||||
(CalcValueChange, _, Just (AtEnd _)) -> (directcost, directval) -- If AtEnd valuation requested, use it
|
||||
(CalcValueChange, _, _ ) -> usageError "--valuechange only produces sensible results with --value=end"
|
||||
(CalcGain, Cost, _ ) -> usageError "--gain cannot be combined with --cost"
|
||||
(CalcGain, NoCost, Nothing ) -> (directcost, Just $ AtEnd Nothing) -- If no valuation requested for gain, use AtEnd
|
||||
(_, _, _ ) -> (directcost, directval) -- Otherwise, use requested valuation
|
||||
where
|
||||
costing = if (any ((Cost==) . fst) valuationopts) then Cost else NoCost
|
||||
valuation = case balancecalcopt rawopts of
|
||||
CalcValueChange -> case directval of
|
||||
Nothing -> Just $ AtEnd Nothing -- If no valuation requested for valuechange, use AtEnd
|
||||
Just (AtEnd _) -> directval -- If AtEnd valuation requested, use it
|
||||
Just _ -> usageError "--valuechange only produces sensible results with --value=end"
|
||||
_ -> directval -- Otherwise, use requested valuation
|
||||
where directval = lastMay $ mapMaybe snd valuationopts
|
||||
directcost = if any (== Cost) (map fst valuationopts) then Cost else NoCost
|
||||
directval = lastMay $ mapMaybe snd valuationopts
|
||||
|
||||
valuationopts = collectopts valuationfromrawopt rawopts
|
||||
valuationfromrawopt (n,v) -- option name, value
|
||||
@ -524,9 +526,12 @@ journalApplyValuationFromOpts rspec j =
|
||||
-- | Like journalApplyValuationFromOpts, but takes PriceOracle as an argument.
|
||||
journalApplyValuationFromOptsWith :: ReportSpec -> Journal -> PriceOracle -> Journal
|
||||
journalApplyValuationFromOptsWith rspec@ReportSpec{_rsReportOpts=ropts} j priceoracle =
|
||||
journalMapPostings valuation $ costing j
|
||||
case balancecalc_ ropts of
|
||||
CalcGain -> journalMapPostings (\p -> postingTransformAmount (gain p) p) j
|
||||
_ -> journalMapPostings (\p -> postingTransformAmount (valuation p) p) $ costing j
|
||||
where
|
||||
valuation p = maybe id (postingApplyValuation priceoracle styles (periodEnd p) (_rsDay rspec)) (value_ ropts) p
|
||||
valuation p = maybe id (mixedAmountApplyValuation priceoracle styles (periodEnd p) (_rsDay rspec) (postingDate p)) (value_ ropts)
|
||||
gain p = maybe id (mixedAmountApplyGain priceoracle styles (periodEnd p) (_rsDay rspec) (postingDate p)) (value_ ropts)
|
||||
costing = case cost_ ropts of
|
||||
Cost -> journalToCost
|
||||
NoCost -> id
|
||||
@ -545,24 +550,29 @@ mixedAmountApplyValuationAfterSumFromOptsWith :: ReportOpts -> Journal -> PriceO
|
||||
-> (DateSpan -> MixedAmount -> MixedAmount)
|
||||
mixedAmountApplyValuationAfterSumFromOptsWith ropts j priceoracle =
|
||||
case valuationAfterSum ropts of
|
||||
Just mc -> \span -> valuation mc span . costing
|
||||
Nothing -> const id
|
||||
Just mc -> case balancecalc_ ropts of
|
||||
CalcGain -> \span -> gain mc span
|
||||
_ -> \span -> valuation mc span . costing
|
||||
Nothing -> \_span -> id
|
||||
where
|
||||
valuation mc span = mixedAmountValueAtDate priceoracle styles mc (maybe err (addDays (-1)) $ spanEnd span)
|
||||
where err = error "mixedAmountApplyValuationAfterSumFromOptsWith: expected all spans to have an end date"
|
||||
gain mc span = mixedAmountGainAtDate priceoracle styles mc (maybe err (addDays (-1)) $ spanEnd span)
|
||||
costing = case cost_ ropts of
|
||||
Cost -> styleMixedAmount styles . mixedAmountCost
|
||||
NoCost -> id
|
||||
styles = journalCommodityStyles j
|
||||
err = error "mixedAmountApplyValuationAfterSumFromOptsWith: expected all spans to have an end date"
|
||||
|
||||
-- | If the ReportOpts specify that we are performing valuation after summing amounts,
|
||||
-- return Just the commodity symbol we're converting to, otherwise return Nothing.
|
||||
-- return Just of the commodity symbol we're converting to, Just Nothing for the default,
|
||||
-- and otherwise return Nothing.
|
||||
-- Used for example with historical reports with --value=end.
|
||||
valuationAfterSum :: ReportOpts -> Maybe (Maybe CommoditySymbol)
|
||||
valuationAfterSum ropts = case value_ ropts of
|
||||
Just (AtEnd mc) | valueAfterSum -> Just mc
|
||||
_ -> Nothing
|
||||
where valueAfterSum = balancecalc_ ropts == CalcValueChange
|
||||
|| balancecalc_ ropts == CalcGain
|
||||
|| balanceaccum_ ropts /= PerPeriod
|
||||
|
||||
|
||||
|
||||
@ -288,9 +288,11 @@ balancemode = hledgerCommandMode
|
||||
, "transactions. With a DESCPAT argument (must be separated by = not space),"
|
||||
, "use only periodic transactions with matching description"
|
||||
, "(case insensitive substring match)."
|
||||
])
|
||||
])
|
||||
,flagNone ["valuechange"] (setboolopt "valuechange")
|
||||
"show change of value of period-end historical balances"
|
||||
"show total change of value of period-end historical balances (caused by deposits, withdrawals, market price fluctuations)"
|
||||
,flagNone ["gain"] (setboolopt "gain")
|
||||
"show unrealised capital gain/loss (historical balance value minus cost basis)"
|
||||
,flagNone ["change"] (setboolopt "change")
|
||||
"accumulate amounts from column start to column end (in multicolumn reports, default)"
|
||||
,flagNone ["cumulative"] (setboolopt "cumulative")
|
||||
@ -639,6 +641,9 @@ multiBalanceReportAsText ropts@ReportOpts{..} r = TB.toLazyText $
|
||||
mtitle = case (balancecalc_, balanceaccum_) of
|
||||
(CalcValueChange, PerPeriod ) -> "Period-end value changes"
|
||||
(CalcValueChange, Cumulative ) -> "Cumulative period-end value changes"
|
||||
(CalcGain, PerPeriod ) -> "Incremental gain"
|
||||
(CalcGain, Cumulative ) -> "Cumulative gain"
|
||||
(CalcGain, Historical ) -> "Historical gain"
|
||||
(_, PerPeriod ) -> "Balance changes"
|
||||
(_, Cumulative ) -> "Ending balances (cumulative)"
|
||||
(_, Historical) -> "Ending balances (historical)"
|
||||
|
||||
@ -35,6 +35,7 @@ Many of these work with the higher-level commands as well.
|
||||
- or actual and planned balance changes ([`--budget`](#budget-report))
|
||||
- or value of balance changes ([`-V`](#valuation-type))
|
||||
- or change of balance values ([`--valuechange`](#balance-report-types))
|
||||
- or unrealised capital gain/loss ([`--gain`](#balance-report-types))
|
||||
|
||||
..in..
|
||||
|
||||
@ -419,7 +420,9 @@ It is one of:
|
||||
- `--sum` : sum the posting amounts (**default**)
|
||||
- `--budget` : like --sum but also show a goal amount
|
||||
- `--valuechange` : show the change in period-end historical balance values
|
||||
<!-- - `--gain` : show the change in period-end historical balances values caused by market price fluctuations -->
|
||||
(caused by deposits, withdrawals, and/or market price fluctuations)
|
||||
- `--gain` : show the unrealised capital gain/loss, (the current valued balance
|
||||
minus each amount's original cost)
|
||||
|
||||
**Accumulation type:**\
|
||||
Which postings should be included in each cell's calculation.
|
||||
@ -445,7 +448,7 @@ It is one of:
|
||||
- no valuation, show amounts in their original commodities (**default**)
|
||||
- `--value=cost[,COMM]` : no valuation, show amounts converted to cost
|
||||
- `--value=then[,COMM]` : show value at transaction dates
|
||||
- `--value=end[,COMM]` : show value at period end date(s) (**default with `--valuechange`**)
|
||||
- `--value=end[,COMM]` : show value at period end date(s) (**default with `--valuechange`, `--gain`**)
|
||||
- `--value=now[,COMM]` : show value at today's date
|
||||
- `--value=YYYY-MM-DD[,COMM]` : show value at another date
|
||||
|
||||
|
||||
@ -60,7 +60,9 @@ compoundBalanceCommandMode CompoundBalanceCommandSpec{..} =
|
||||
([flagNone ["sum"] (setboolopt "sum")
|
||||
"show sum of posting amounts (default)"
|
||||
,flagNone ["valuechange"] (setboolopt "valuechange")
|
||||
"show change of value of period-end historical balances"
|
||||
"show total change of period-end historical balance value (caused by deposits, withdrawals, market price fluctuations)"
|
||||
,flagNone ["gain"] (setboolopt "gain")
|
||||
"show unrealised capital gain/loss (historical balance value minus cost basis)"
|
||||
,flagNone ["budget"] (setboolopt "budget")
|
||||
"show sum of posting amounts compared to budget goals defined by periodic transactions\n "
|
||||
|
||||
@ -123,18 +125,23 @@ compoundBalanceCommand CompoundBalanceCommandSpec{..} opts@CliOpts{reportspec_=r
|
||||
-- "2008/01/01-2008/12/31", not "2008").
|
||||
titledatestr = case balanceaccumulation of
|
||||
Historical -> showEndDates enddates
|
||||
_ -> showDateSpan requestedspan
|
||||
_ -> showDateSpan requestedspan
|
||||
where
|
||||
enddates = map (addDays (-1)) . mapMaybe spanEnd $ cbrDates cbr -- these spans will always have a definite end date
|
||||
requestedspan = reportSpan j rspec
|
||||
|
||||
-- when user overrides, add an indication to the report title
|
||||
-- Do we need to deal with overridden BalanceCalculation?
|
||||
mtitleclarification = flip fmap mbalanceAccumulationOverride $ \case
|
||||
PerPeriod | changingValuation -> "(Period-End Value Changes)"
|
||||
PerPeriod -> "(Balance Changes)"
|
||||
Cumulative -> "(Cumulative Ending Balances)"
|
||||
Historical -> "(Historical Ending Balances)"
|
||||
mtitleclarification = case (balancecalc_, balanceaccumulation, mbalanceAccumulationOverride) of
|
||||
(CalcValueChange, PerPeriod, _ ) -> Just "(Period-End Value Changes)"
|
||||
(CalcValueChange, Cumulative, _ ) -> Just "(Cumulative Period-End Value Changes)"
|
||||
(CalcGain, PerPeriod, _ ) -> Just "(Incremental Gain)"
|
||||
(CalcGain, Cumulative, _ ) -> Just "(Cumulative Gain)"
|
||||
(CalcGain, Historical, _ ) -> Just "(Historical Gain)"
|
||||
(_, _, Just PerPeriod ) -> Just "(Balance Changes)"
|
||||
(_, _, Just Cumulative) -> Just "(Cumulative Ending Balances)"
|
||||
(_, _, Just Historical) -> Just "(Historical Ending Balances)"
|
||||
_ -> Nothing
|
||||
|
||||
valuationdesc =
|
||||
(case cost_ of
|
||||
@ -149,9 +156,9 @@ compoundBalanceCommand CompoundBalanceCommandSpec{..} opts@CliOpts{reportspec_=r
|
||||
Nothing -> "")
|
||||
|
||||
changingValuation = case (balancecalc_, balanceaccum_) of
|
||||
(CalcValueChange, PerPeriod) -> True
|
||||
(CalcValueChange, PerPeriod) -> True
|
||||
(CalcValueChange, Cumulative) -> True
|
||||
_ -> False
|
||||
_ -> False
|
||||
|
||||
-- make a CompoundBalanceReport.
|
||||
cbr' = compoundBalanceReport rspec{_rsReportOpts=ropts'} j cbcqueries
|
||||
|
||||
83
hledger/test/journal/gain.test
Normal file
83
hledger/test/journal/gain.test
Normal file
@ -0,0 +1,83 @@
|
||||
<
|
||||
P 1999/12/01 stock 1 A
|
||||
P 2000/01/01 stock 2 A
|
||||
P 2000/02/01 stock 3 A
|
||||
|
||||
P 1999/12/01 B 1 A
|
||||
P 2000/01/01 B 5 A
|
||||
P 2000/02/01 B 6 A
|
||||
|
||||
1999/12/01
|
||||
(assets:fake) 1 stock
|
||||
(assets:fake) 1 A
|
||||
(assets:fake) 1 B
|
||||
|
||||
1999/12/01
|
||||
(assets:old) 2 stock @ 2 A
|
||||
|
||||
2000/01/01
|
||||
(assets:new) 1 stock @ 3 A
|
||||
(assets:b) 1 stock @ 3 B
|
||||
|
||||
# 1. multicolumn balance report showing changes in gain
|
||||
$ hledger -f- bal -M --gain --no-total
|
||||
Incremental gain in 1999-12-01..2000-02-29, valued at period ends:
|
||||
|
||||
|| 1999-12 2000-01 2000-02
|
||||
============++===========================
|
||||
assets:b || 0 -13 A -2 A
|
||||
assets:new || 0 -1 A 1 A
|
||||
assets:old || -2 A 2 A 2 A
|
||||
|
||||
# 2. multibalance report showing changes in gain including some historical postings
|
||||
$ hledger -f- bal -M --gain -b 2000 --no-total
|
||||
Incremental gain in 2000-01-01..2000-02-29, valued at period ends:
|
||||
|
||||
|| Jan Feb
|
||||
============++=============
|
||||
assets:b || -13 A -2 A
|
||||
assets:new || -1 A 1 A
|
||||
assets:old || 2 A 2 A
|
||||
|
||||
# 3. historical gain report
|
||||
$ hledger -f- bal -M --gain -b 2000 --no-total --historical
|
||||
Historical gain in 2000-01-01..2000-02-29, valued at period ends:
|
||||
|
||||
|| 2000-01-31 2000-02-29
|
||||
============++========================
|
||||
assets:b || -13 A -15 A
|
||||
assets:new || -1 A 0
|
||||
assets:old || 0 2 A
|
||||
|
||||
# 4. use a different valuation strategy
|
||||
$ hledger -f- bal -M --gain --no-total --value=2000-02-01
|
||||
Incremental gain in 1999-12-01..2000-01-31, valued at 2000-02-01:
|
||||
|
||||
|| 1999-12 2000-01
|
||||
============++==================
|
||||
assets:b || 0 -15 A
|
||||
assets:old || 2 A 0
|
||||
|
||||
# 5. use a different valuation strategy for historical
|
||||
$ hledger -f- bal -M --gain --no-total --value=2000-02-01 -b 2000 --historical
|
||||
Historical gain in 2000-01, valued at 2000-02-01:
|
||||
|
||||
|| 2000-01-31
|
||||
============++============
|
||||
assets:b || -15 A
|
||||
assets:old || 2 A
|
||||
|
||||
# 6. also works in balancesheet
|
||||
$ hledger -f- bs -M --gain --no-total
|
||||
Balance Sheet 1999-12-31..2000-02-29 (Historical Gain), valued at period ends
|
||||
|
||||
|| 1999-12-31 2000-01-31 2000-02-29
|
||||
=============++====================================
|
||||
Assets ||
|
||||
-------------++------------------------------------
|
||||
assets:b || 0 -13 A -15 A
|
||||
assets:new || 0 -1 A 0
|
||||
assets:old || -2 A 0 2 A
|
||||
=============++====================================
|
||||
Liabilities ||
|
||||
-------------++------------------------------------
|
||||
Loading…
Reference in New Issue
Block a user