# Projet : AIR — Accounting Intermediate Representation
# Auteur : Simon-Pierre Boucher
# Contact : contact@spboucher.ai
#
# Golden cases — purchases: recoverable taxes (ITC/ITR) and the ALSL
# capitalization policy (>= 5000 CAD -> equipment asset).
# Rates & rounding per docs/research/canada-gst-qst.md (verified 2026-08-05).

cases:
  - name: purchase_expense_qc
    description: "400.00 supplies on account: ITC 20.00, ITR 39.90 both recoverable (debited as receivables)"
    air:
      events:
        - id: evt_purch_supplies
          type: Purchase
          date: 2026-07-10
          parties: {buyer: "company:acme", vendor: "vendor:papco"}
          amount: {amount: "400.00", currency: CAD}
          tax: {jurisdiction: CA-QC}
    expected_entries:
      - id: je_evt_purch_supplies
        lines:
          - ["5000", debit, "400.00", CAD]
          - ["1210", debit, "20.00", CAD]
          - ["1220", debit, "39.90", CAD]
          - ["2000", credit, "459.90", CAD]

  - name: purchase_capitalized_qc
    description: "6000.00 machine: >= 5000 threshold -> capitalized to equipment (ALSL classification policy)"
    air:
      events:
        - id: evt_purch_machine
          type: Purchase
          date: 2026-07-11
          amount: {amount: "6000.00", currency: CAD}
          tax: {jurisdiction: CA-QC}
    expected_entries:
      - id: je_evt_purch_machine
        lines:
          - ["1500", debit, "6000.00", CAD]
          - ["1210", debit, "300.00", CAD]
          - ["1220", debit, "598.50", CAD]
          - ["2000", credit, "6898.50", CAD]

  - name: purchase_below_threshold_qc
    description: "4999.99: one cent below the threshold -> stays an expense; QST 498.749 rounds to 498.75"
    air:
      events:
        - id: evt_purch_below
          type: Purchase
          date: 2026-07-12
          amount: {amount: "4999.99", currency: CAD}
          tax: {jurisdiction: CA-QC}
    expected_entries:
      - id: je_evt_purch_below
        lines:
          - ["5000", debit, "4999.99", CAD]
          - ["1210", debit, "250.00", CAD]
          - ["1220", debit, "498.75", CAD]
          - ["2000", credit, "5748.74", CAD]

  - name: purchase_cash_qc
    description: "100.00 paid cash immediately: QST 9.975 rounds to 9.98; credit cash not AP"
    air:
      events:
        - id: evt_purch_cash
          type: Purchase
          date: 2026-07-13
          amount: {amount: "100.00", currency: CAD}
          payment: {method: cash, immediate: true}
          tax: {jurisdiction: CA-QC}
    expected_entries:
      - id: je_evt_purch_cash
        lines:
          - ["5000", debit, "100.00", CAD]
          - ["1210", debit, "5.00", CAD]
          - ["1220", debit, "9.98", CAD]
          - ["1000", credit, "114.98", CAD]