#9 Inefficient implementation

staticdev · Apr 29, 2020 · 5d2c37b · 5d2c37b
1 parent 3015870
commit 5d2c37b
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Showing 5 changed files with 117 additions and 43 deletions.
diff --git a/src/irpf_cei/b3.py b/src/irpf_cei/b3.py
@@ -1,5 +1,48 @@
-EMOLUMENTOS = {2019: 0.00004105, 2020: 0.00003006}
-LIQUIDACAO = 0.000275
+import collections
+import datetime
+import sys
+from typing import List
+
+
+RatePeriod = collections.namedtuple("RatePeriod", ["start_date", "end_date", "rate"])
+
+EMOLUMENTOS_PERIODS = [
+    RatePeriod(
+        datetime.datetime(2019, 1, 3), datetime.datetime(2019, 2, 1), 0.00004476
+    ),
+    RatePeriod(
+        datetime.datetime(2019, 2, 4), datetime.datetime(2019, 3, 1), 0.00004032
+    ),
+    RatePeriod(
+        datetime.datetime(2019, 3, 6), datetime.datetime(2019, 4, 1), 0.00004157
+    ),
+    RatePeriod(datetime.datetime(2019, 4, 2), datetime.datetime(2019, 5, 2), 0.0000408),
+    RatePeriod(
+        datetime.datetime(2019, 5, 3), datetime.datetime(2019, 6, 3), 0.00004408
+    ),
+    RatePeriod(
+        datetime.datetime(2019, 6, 4), datetime.datetime(2019, 7, 1), 0.00004245
+    ),
+    RatePeriod(
+        datetime.datetime(2019, 7, 2), datetime.datetime(2019, 8, 1), 0.00004189
+    ),
+    RatePeriod(
+        datetime.datetime(2019, 8, 2), datetime.datetime(2019, 9, 2), 0.00004115
+    ),
+    RatePeriod(
+        datetime.datetime(2019, 9, 3), datetime.datetime(2019, 10, 1), 0.00003756
+    ),
+    RatePeriod(
+        datetime.datetime(2019, 10, 2), datetime.datetime(2019, 11, 1), 0.00004105
+    ),
+    RatePeriod(
+        datetime.datetime(2019, 11, 4), datetime.datetime(2019, 12, 2), 0.0000411
+    ),
+    RatePeriod(
+        datetime.datetime(2019, 12, 3), datetime.datetime(2020, 1, 2), 0.00003802
+    ),
+]
+LIQUIDACAO_RATE = 0.000275
 ETFS = {
     "BBSD11",
     "XBOV11",
@@ -33,8 +76,16 @@ def get_investment_type(code: str) -> str:
 
 
 def get_trading_rate() -> float:
-    return LIQUIDACAO
+    return LIQUIDACAO_RATE
 
 
-def get_emoluments_rate(year: int) -> float:
-    return EMOLUMENTOS[year]
+def get_emoluments_rates(dates: List[datetime.datetime]) -> List[float]:
+    rates = []
+    for idx, date in enumerate(dates, 1):
+        for period in EMOLUMENTOS_PERIODS:
+            if period.start_date <= date <= period.end_date:
+                rates.append(period.rate)
+                break
+        if len(rates) < idx:
+            sys.exit("No period found for date: {}".format(date))
+    return rates
diff --git a/src/irpf_cei/cei.py b/src/irpf_cei/cei.py
@@ -147,8 +147,7 @@ def group_trades(df: pd.DataFrame) -> pd.DataFrame:
     )
 
 
-# TODO reproduce rounding calculation
-def calculate_taxes(df: pd.DataFrame, ref_year: int) -> pd.DataFrame:
+def calculate_taxes(df: pd.DataFrame) -> pd.DataFrame:
     """Groups emolumentos and liquidação taxes based on reference year.
 
     Args:
@@ -162,7 +161,7 @@ def calculate_taxes(df: pd.DataFrame, ref_year: int) -> pd.DataFrame:
         df["Valor Total (R$)"] * irpf_cei.b3.get_trading_rate()
     ).apply(round_down)
     df["Emolumentos (R$)"] = (
-        df["Valor Total (R$)"] * irpf_cei.b3.get_emoluments_rate(ref_year)
+        df["Valor Total (R$)"] * irpf_cei.b3.get_emoluments_rates(df["Data Negócio"])
     ).apply(round_down)
     return df
 

diff --git a/src/irpf_cei/console.py b/src/irpf_cei/console.py
@@ -15,7 +15,7 @@ def main() -> None:
     ref_year, institution = irpf_cei.cei.validate_header(filename)
     source_df = irpf_cei.cei.read_xls(filename)
     source_df = irpf_cei.cei.clean_table_cols(source_df)
-    tax_df = irpf_cei.cei.calculate_taxes(source_df, ref_year)
+    tax_df = irpf_cei.cei.calculate_taxes(source_df)
     irpf_cei.cei.output_taxes(tax_df)
     result_df = irpf_cei.cei.goods_and_rights(tax_df)
     irpf_cei.cei.output_goods_and_rights(result_df, ref_year, institution)
diff --git a/tests/test_b3.py b/tests/test_b3.py
@@ -1,4 +1,9 @@
 """Test cases for the B3 module."""
+import datetime
+
+import pandas as pd
+import pytest
+
 from irpf_cei import b3
 
 
@@ -18,5 +23,21 @@ def test_get_trading_rate() -> None:
     assert b3.get_trading_rate() == 0.000275
 
 
-def test_get_emoluments_rate() -> None:
-    assert b3.get_emoluments_rate(2019) == 0.00004105
+def test_get_emoluments_rates_sucess() -> None:
+    series = pd.Series(
+        [
+            datetime.datetime(2019, 2, 20),
+            datetime.datetime(2019, 3, 6),
+            datetime.datetime(2019, 5, 14),
+        ]
+    )
+    expected = [0.00004032, 0.00004157, 0.00004408]
+    result = b3.get_emoluments_rates(series)
+    assert result == expected
+
+
+def test_get_emoluments_rates_error() -> None:
+    """It raises `SystemExit` when date is not found."""
+    series = pd.Series([datetime.datetime(1930, 2, 20)])
+    with pytest.raises(SystemExit):
+        assert b3.get_emoluments_rates(series)
diff --git a/tests/test_cei.py b/tests/test_cei.py
@@ -21,7 +21,15 @@ def mock_pandas_read_excel(mocker: MockFixture) -> Mock:
     """Fixture for mocking pandas.read_excel."""
     mock = mocker.patch("pandas.read_excel")
     header = pd.DataFrame(
-        {"Período de": ["01/01/2019 a 31/12/2019", "NAN", "NAN", "NAN", "INSTITUTION"]}
+        {
+            "Período de": [
+                "01/01/2019 a 31/12/2019",
+                np.nan,
+                np.nan,
+                np.nan,
+                "INSTITUTION",
+            ]
+        }
     )
     mock.return_value = header
     return mock
@@ -150,45 +158,40 @@ def test_group_trades() -> None:
     pd.testing.assert_frame_equal(result_df, expected_df)
 
 
-@pytest.fixture
-def mock_group_trades(mocker: MockFixture) -> Mock:
-    """Fixture for mocking cei.group_trades."""
-    mock = mocker.patch("irpf_cei.cei.group_trades")
-    df = pd.DataFrame(
+@patch(
+    "irpf_cei.cei.group_trades",
+    return_value=pd.DataFrame(
         {
-            "Valor Total (R$)": [
-                4618.5,
-                935,
-                # 10956
+            "Data Negócio": [
+                datetime.datetime(2019, 2, 20),
+                datetime.datetime(2019, 3, 6),
+                datetime.datetime(2019, 5, 14),
             ],
+            "Valor Total (R$)": [935, 10956, 8870],
         }
-    )
-    mock.return_value = df
-    return mock
-
-
-def test_calculate_taxes_2019(mock_group_trades) -> None:
-    ref_year = 2019
+    ),
+)
+@patch("irpf_cei.b3.get_trading_rate", return_value=0.000275)
+@patch(
+    "irpf_cei.b3.get_emoluments_rates",
+    return_value=[0.00004105, 0.00004105, 0.00004105],
+)
+def test_calculate_taxes_2019(
+    mock_get_emoluments_rates, mock_get_trading_rate, mock_group_trades
+) -> None:
     expected_df = pd.DataFrame(
         {
-            "Valor Total (R$)": [
-                4618.5,
-                935,
-                # 10956
-            ],
-            "Liquidação (R$)": [
-                1.27,
-                0.25,
-                # 3.01
-            ],
-            "Emolumentos (R$)": [
-                0.18,
-                0.03,
-                # 0.45
+            "Data Negócio": [
+                datetime.datetime(2019, 2, 20),
+                datetime.datetime(2019, 3, 6),
+                datetime.datetime(2019, 5, 14),
             ],
+            "Valor Total (R$)": [935, 10956, 8870],
+            "Liquidação (R$)": [0.25, 3.01, 2.43],
+            "Emolumentos (R$)": [0.03, 0.44, 0.36],
         }
     )
-    result_df = cei.calculate_taxes(pd.DataFrame(), ref_year)
+    result_df = cei.calculate_taxes(pd.DataFrame())
     pd.testing.assert_frame_equal(result_df, expected_df)