# Projet : AIR — Accounting Intermediate Representation
# Auteur : Simon-Pierre Boucher
# Contact : contact@spboucher.ai
#
# Golden cases — FX conversion (IAS 21 transaction-date rate), realized FX
# gains/losses on settlement, settlements, equity and loan events.
# FX semantics per docs/research/fx-handling.md and accounting-standards.md.
# Rates in events are observed input data (e.g. Bank of Canada Valet), never
# constants of the engine.

cases:
  - name: sale_usd_export
    description: "1000.00 USD export sale (zero-rated), booked at the 1.3500 transaction-date rate"
    air:
      events:
        - id: evt_sale_usd
          type: Sale
          date: 2026-07-02
          amount: {amount: "1000.00", currency: USD}
          tax: {jurisdiction: CA-QC, exempt: true}
          fx: {rate: "1.3500", source: "bankofcanada.valet:FXUSDCAD", rate_date: 2026-07-02}
    expected_entries:
      - id: je_evt_sale_usd
        lines:
          - ["1100", debit, "1350.00", CAD]
          - ["4000", credit, "1350.00", CAD]

  - name: purchase_eur_fx
    description: "500.00 EUR foreign purchase at 1.4800: booked at 740.00 CAD"
    air:
      events:
        - id: evt_purch_eur
          type: Purchase
          date: 2026-07-03
          amount: {amount: "500.00", currency: EUR}
          tax: {jurisdiction: CA-QC, exempt: true}
          fx: {rate: "1.4800", source: "bankofcanada.valet:FXEURCAD", rate_date: 2026-07-03}
    expected_entries:
      - id: je_evt_purch_eur
        lines:
          - ["5000", debit, "740.00", CAD]
          - ["2000", credit, "740.00", CAD]

  - name: payment_received_cad
    description: "Customer settles the 1149.75 receivable, same currency: no FX"
    air:
      events:
        - id: evt_pay_in
          type: PaymentReceived
          date: 2026-07-30
          related_event: evt_sale_simple
          amount: {amount: "1149.75", currency: CAD}
    expected_entries:
      - id: je_evt_pay_in
        lines:
          - ["1000", debit, "1149.75", CAD]
          - ["1100", credit, "1149.75", CAD]

  - name: payment_sent_cad
    description: "We settle the 459.90 payable, same currency: no FX"
    air:
      events:
        - id: evt_pay_out
          type: PaymentSent
          date: 2026-07-31
          related_event: evt_purch_supplies
          amount: {amount: "459.90", currency: CAD}
    expected_entries:
      - id: je_evt_pay_out
        lines:
          - ["2000", debit, "459.90", CAD]
          - ["1000", credit, "459.90", CAD]

  - name: fx_gain_on_receipt
    description: "USD sale booked at 1.3000; collected at 1.3500 -> realized FX gain 50.00"
    air:
      events:
        - id: evt_sale_usd_g
          type: Sale
          date: 2026-06-01
          amount: {amount: "1000.00", currency: USD}
          tax: {jurisdiction: CA-QC, exempt: true}
          fx: {rate: "1.3000", source: "bankofcanada.valet:FXUSDCAD", rate_date: 2026-06-01}
        - id: evt_pay_usd_g
          type: PaymentReceived
          date: 2026-06-30
          related_event: evt_sale_usd_g
          amount: {amount: "1000.00", currency: USD}
          fx: {rate: "1.3500", source: "bankofcanada.valet:FXUSDCAD", rate_date: 2026-06-30}
    expected_entries:
      - id: je_evt_sale_usd_g
        lines:
          - ["1100", debit, "1300.00", CAD]
          - ["4000", credit, "1300.00", CAD]
      - id: je_evt_pay_usd_g
        lines:
          - ["1000", debit, "1350.00", CAD]
          - ["1100", credit, "1300.00", CAD]
          - ["4500", credit, "50.00", CAD]

  - name: fx_loss_on_receipt
    description: "USD sale booked at 1.3500; collected at 1.3000 -> realized FX loss 50.00"
    air:
      events:
        - id: evt_sale_usd_l
          type: Sale
          date: 2026-06-05
          amount: {amount: "1000.00", currency: USD}
          tax: {jurisdiction: CA-QC, exempt: true}
          fx: {rate: "1.3500", source: "bankofcanada.valet:FXUSDCAD", rate_date: 2026-06-05}
        - id: evt_pay_usd_l
          type: PaymentReceived
          date: 2026-07-05
          related_event: evt_sale_usd_l
          amount: {amount: "1000.00", currency: USD}
          fx: {rate: "1.3000", source: "bankofcanada.valet:FXUSDCAD", rate_date: 2026-07-05}
    expected_entries:
      - id: je_evt_sale_usd_l
        lines:
          - ["1100", debit, "1350.00", CAD]
          - ["4000", credit, "1350.00", CAD]
      - id: je_evt_pay_usd_l
        lines:
          - ["1000", debit, "1300.00", CAD]
          - ["5500", debit, "50.00", CAD]
          - ["1100", credit, "1350.00", CAD]

  - name: fx_loss_on_payment_sent
    description: "2000 USD purchase booked at 1.3000 (AP 2600.00); paid at 1.3400 (2680.00) -> FX loss 80.00"
    air:
      events:
        - id: evt_purch_usd
          type: Purchase
          date: 2026-06-10
          amount: {amount: "2000.00", currency: USD}
          tax: {jurisdiction: CA-QC, exempt: true}
          fx: {rate: "1.3000", source: "bankofcanada.valet:FXUSDCAD", rate_date: 2026-06-10}
        - id: evt_pay_usd_out
          type: PaymentSent
          date: 2026-07-10
          related_event: evt_purch_usd
          amount: {amount: "2000.00", currency: USD}
          fx: {rate: "1.3400", source: "bankofcanada.valet:FXUSDCAD", rate_date: 2026-07-10}
    expected_entries:
      - id: je_evt_purch_usd
        lines:
          - ["5000", debit, "2600.00", CAD]
          - ["2000", credit, "2600.00", CAD]
      - id: je_evt_pay_usd_out
        lines:
          - ["2000", debit, "2600.00", CAD]
          - ["5500", debit, "80.00", CAD]
          - ["1000", credit, "2680.00", CAD]

  - name: owner_contribution
    description: "Owner injects 10000.00: cash up, equity up"
    air:
      events:
        - id: evt_owner
          type: OwnerContribution
          date: 2026-01-01
          amount: {amount: "10000.00", currency: CAD}
    expected_entries:
      - id: je_evt_owner
        lines:
          - ["1000", debit, "10000.00", CAD]
          - ["3000", credit, "10000.00", CAD]

  - name: loan_received
    description: "Bank loan 25000.00: cash up, liability up"
    air:
      events:
        - id: evt_loan
          type: LoanReceived
          date: 2026-01-02
          amount: {amount: "25000.00", currency: CAD}
    expected_entries:
      - id: je_evt_loan
        lines:
          - ["1000", debit, "25000.00", CAD]
          - ["2500", credit, "25000.00", CAD]