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git-svn-id: svn+ssh://svn.gnucash.org/repo/gnucash/trunk@9174 57a11ea4-9604-0410-9ed3-97b8803252fd
131 lines
6.0 KiB
C
131 lines
6.0 KiB
C
/********************************************************************\
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* cap-gains.h -- Automatically Compute Capital Gains/Losses *
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* *
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* This program is free software; you can redistribute it and/or *
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* modify it under the terms of the GNU General Public License as *
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* published by the Free Software Foundation; either version 2 of *
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* the License, or (at your option) any later version. *
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* *
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* This program is distributed in the hope that it will be useful, *
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* but WITHOUT ANY WARRANTY; without even the implied warranty of *
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* MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE. See the *
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* GNU General Public License for more details. *
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* *
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* You should have received a copy of the GNU General Public License*
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* along with this program; if not, contact: *
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* *
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* Free Software Foundation Voice: +1-617-542-5942 *
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* 59 Temple Place - Suite 330 Fax: +1-617-542-2652 *
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* Boston, MA 02111-1307, USA gnu@gnu.org *
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\********************************************************************/
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/** @addtogroup Engine
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* @{ */
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/** @file cap-gains.h
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* @breif Utilities to Automatically Compute Capital Gains/Losses.
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* @author Created by Linas Vepstas August 2003
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* @author Copyright (c) 2003 Linas Vepstas <linas@linas.org>
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*
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* This file implements the various routines to automatically
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* compute and handle Cap Gains/Losses resulting from trading
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* activities. Some of these routines might have broader
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* applicability, for handling depreciation * & etc.
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*
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* This code is under development, and is 'alpha': many important
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* routines are missing, many existing routines are not called
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* from inside the engine as needed, and routines may be buggy.
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*
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* This code does not currently handle tax distinctions, e.g
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* the different tax treatment that short-term and long-term
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* cap gains have.
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*/
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#ifndef XACC_CAP_GAINS_H
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#define XACC_CAP_GAINS_H
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#include "gnc-engine.h"
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/** The xaccAccountHasTrades() method checks to see if the
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* indicated account is used in the trading of commodities.
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* A 'trading' account will contain transactions whose
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* transaction currency is not the same as the account
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* commodity. The existance of such transactions is
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* the very definition of a 'trade'. This routine returns
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* TRUE if this is a trading account, else it returns
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* FALSE.
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*/
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gboolean xaccAccountHasTrades (Account *);
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/** The xaccAccountFindEarliestOpenLot() method is a handy
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* utility routine for finding the earliest open lot in
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* an account whose lot balance is *opposite* to the
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* passed argument 'sign'. By 'earliest lot', we mean
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* the lot that has a split with the earliest 'date_posted'.
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* The sign comparison helps identify a lot that can be
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* added to: usually, one wants to add splits to a lot so
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* that the balance only decreases.
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*/
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GNCLot * xaccAccountFindEarliestOpenLot (Account *acc, gnc_numeric sign);
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/** The xaccAccountGetDefaultGainAccount() routine will return
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* the account to which realized gains/losses may be posted.
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* Because gains may be in different currencies, one must
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* specify the currency type in which the gains will be posted.
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* This routine does nothing more than return the value of
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* the "/lot-mgmt/gains-act/XXX" key, where XXX is the unique
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* currency name. IOf there is no default account for this
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* currency, NULL will be returned.
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*/
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Account * xaccAccountGetDefaultGainAccount (Account *acc, gnc_commodity * currency);
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/** The xaccAccountSetDefaultGainAccount() routine can be used
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* to set the account to which realized gains/losses will be
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* posted by default. This routine does nothing more than set
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* value of the "/lot-mgmt/gains-act/XXX" key, where XXX is the
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* unique currency name of the currency of gains account.
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*/
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void xaccAccountSetDefaultGainAccount (Account *acc, Account *gains_acct);
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/** The`xaccSplitFIFOAssignToLot() routine will take the indicated
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* split and assign it to the earliest open lot that it can find.
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* If the split already belongs to a Lot, this routine does nothing.
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* If there are no open Lots, this routine will create a new lot
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* and place the split into it. If there's an open lot, and its
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* big enough to accept the split in it's entrety, then the split
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* will be placed into that lot. If the split is too big to fit
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* into the currently open lot, it will be busted up into two
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* (or more) pieces, and each placed into a lot accordingly.
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* If the split needed to be broken up into several pieces, this
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* routine will return TRUE, else it returns FALSE.
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*
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* Because this routine always uses the earliest open lot, it
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* implments a "FIFO" First-In First-Out accounting policy.
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*
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*/
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gboolean xaccSplitFIFOAssignToLot (Split *split);
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/** The xaccSplitComputeCapGains() routine computes the cap gains
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* or losses for the indicated split. The gains are placed into
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* the 'gains_acct'. If the gains_acct is NULL, then the appropriate
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* default account is used (and created, if needed).
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*
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* To compute the gains, the split must belong to a lot. If the
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* split is the 'opening split', i.e. the earliest split in the
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* lot, then nothing is done, as there are no gains/losses (something
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* must be bought *and* sold for there to be a gain/loss).
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*
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* Note also: the 'amount' of the split must be of opposite sign,
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* and must be equal to or smaller, than the 'amount' of the opening
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* split; its an error otherwise. If the 'amount' of the split is
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* less than the opening amount, the gains are pro-rated.
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*/
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void xaccSplitComputeCapGains(Split *split, Account *gain_acc);
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#endif /* XACC_CAP_GAINS_H */
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/** @} */
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/* =========================== END OF FILE ======================= */
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