Count Contracted revenue in the dashboard's Spendable Income

tuttle/app/tax/intent.py

@@ -3,7 +3,7 @@
 import datetime
 from decimal import Decimal
 
-from ...forecasting import contracted_revenue, spread
+from ...forecasting import contracted_this_year
 from ...fx import primary_currency
 from ...model import Invoice, Project, RecurringExpense, User
 from ...tax import (
@@ -45,12 +45,9 @@ def _get_tax_currency(self, country: str) -> str:
 
     def _contracted_this_year(self, year, invoices, projects, time_data, currency: str) -> Decimal:
         """Revenue committed contracts will still bring in from today to the end of the year."""
-        today = datetime.date.today()
-        if year is not None and year != today.year:
+        if year is not None and year != datetime.date.today().year:
             return Decimal(0)
-        year_end = datetime.date(today.year, 12, 31)
-        slices = contracted_revenue(projects, invoices, time_data, year_end, currency=currency, today=today)
-        return Decimal(str(round(sum(spread(slices, "Y", today, year_end).values()), 2)))
+        return contracted_this_year(projects, invoices, time_data, currency=currency)
 
     def get_spendable_income(self, year: int | None = None) -> IntentResult:
         """Compute spendable income breakdown."""

tuttle/forecasting.py

@@ -435,6 +435,23 @@ def spread(slices: List[ContractedSlice], freq: str, start: datetime.date, end:
     return totals
 
 
+def contracted_this_year(
+    projects: List[Project],
+    invoices: List[Invoice],
+    time_data: Optional[DataFrame],
+    currency: Optional[str] = None,
+    today: Optional[datetime.date] = None,
+) -> Decimal:
+    """Net revenue committed contracts will still bring in from today to the end of the year.
+
+    The Contracted part of the income every spendable-income figure is estimated on.
+    """
+    today = today or datetime.date.today()
+    year_end = datetime.date(today.year, 12, 31)
+    slices = contracted_revenue(projects, invoices, time_data, year_end, currency=currency, today=today)
+    return Decimal(str(round(sum(spread(slices, "Y", today, year_end).values()), 2)))
+
+
 def cash_flow_projection(
     revenue_forecast: DataFrame,
     contracts: List[Contract],

tuttle/kpi.py

@@ -7,6 +7,7 @@
 from pandas import DataFrame, Timestamp
 
 from .app.core.formatting import fmt_currency
+from .forecasting import contracted_this_year
 from .fx import primary_currency
 from .model import Contract, Invoice, Project, RecurringExpense
 from .tax import get_tax_system, has_tax_model
@@ -135,7 +136,13 @@ def compute_kpis(
     # The same inputs as the Tax page, so Spendable Income equals its Safe to Spend.
     country_supported = has_tax_model(country)
     spending = compute_spendable_income(
-        invoices, country, expenses=expenses, currency=currency, projects=projects, time_data=time_data
+        invoices,
+        country,
+        expenses=expenses,
+        currency=currency,
+        projects=projects,
+        time_data=time_data,
+        contracted=contracted_this_year(projects, invoices, time_data, currency=currency),
     )
     vat_reserve = spending.vat_reserve
     income_tax_reserve = spending.income_tax_reserve

tuttle_tests/test_dashboard.py

@@ -973,13 +973,16 @@ def test_empty_data(self):
         assert kpis.active_contracts == 0
 
     def test_tax_reserves_populated(self, paid_invoice, active_contract, project):
+        # Without an agreed volume nothing is contracted, so the paid invoice is all the income.
+        active_contract.volume = None
         kpis = compute_kpis([paid_invoice], [active_contract], [project])
         assert kpis.vat_reserve >= 0
         assert kpis.income_tax_reserve >= 0
         assert kpis.spendable_income <= kpis.total_revenue_ytd
         assert kpis.tax_currency == "EUR"
 
     def test_spendable_less_than_gross(self, paid_invoice, active_contract, project):
+        active_contract.volume = None
         kpis = compute_kpis([paid_invoice], [active_contract], [project])
         if kpis.total_revenue_ytd > 0:
             # Revenue is net of VAT; what clients paid also includes the VAT.

tuttle_tests/test_kpi_spendable_contracted.py

@@ -0,0 +1,58 @@
+"""The dashboard's Spendable Income is the tax view's Safe to Spend, Contracted revenue included."""
+
+import datetime
+from decimal import Decimal
+
+import pytest
+
+from tuttle.app.tax.intent import TaxIntent
+from tuttle.kpi import compute_kpis
+from tuttle.model import Address, Client, Contract, Project, RecurringExpense
+from tuttle.tax_reserves import compute_spendable_income
+from tuttle.time import Cycle, TimeUnit
+
+TODAY = datetime.date.today()
+
+
+@pytest.fixture
+def project():
+    """An agreed contract with 200 h left at 100, running into next year."""
+    client = Client(
+        name="Central Services",
+        address=Address(street="Main Street", number="42", postal_code="55555", city="Metro", country="Germany"),
+    )
+    contract = Contract(
+        title="Heating",
+        client=client,
+        start_date=TODAY - datetime.timedelta(days=30),
+        end_date=datetime.date(TODAY.year + 1, 6, 30),
+        rate=Decimal("100.00"),
+        currency="EUR",
+        unit=TimeUnit.hour,
+        units_per_workday=8,
+        volume=200,
+        term_of_payment=14,
+        billing_cycle=Cycle.monthly,
+    )
+    return Project(
+        title="Boiler",
+        tag="#boiler",
+        description="",
+        start_date=contract.start_date,
+        end_date=contract.end_date,
+        contract=contract,
+    )
+
+
+def test_dashboard_spendable_income_equals_the_tax_views(project):
+    expenses = [RecurringExpense(title="Rent", amount=Decimal("500"), period=Cycle.monthly, tax_deductible=True)]
+    contracted = TaxIntent.__new__(TaxIntent)._contracted_this_year(None, [], [project], None, "EUR")
+    tax_view = compute_spendable_income(
+        [], "Germany", expenses=expenses, currency="EUR", projects=[project], contracted=contracted
+    )
+
+    kpis = compute_kpis([], [project.contract], [project], country="Germany", expenses=expenses)
+
+    assert contracted > 0
+    assert kpis.spendable_income == tax_view.spendable
+    assert kpis.income_tax_reserve == tax_view.income_tax_reserve