# /// script
# requires-python = ">=3.12"
# dependencies = []
# exclude-newer = "2026-08-08T00:00:00Z"
# ///
"""Readable rollover, iron-curtain, catch-up, and entry controls for Granite Harbor."""

from __future__ import annotations


def money(amount: float) -> str:
    """Display financial amounts with commas, parentheses, and two decimals."""
    return f"({abs(amount):,.2f})" if amount < 0 else f"{amount:,.2f}"


annual_omission = 20_000.00
years_omitted = 4

# Signed income corrections are negative because they reduce reported income.
rollover_amount = -annual_omission
iron_curtain_liability_adjustment = annual_omission * years_omitted
proposed_current_income_correction = -iron_curtain_liability_adjustment
out_of_period_component = proposed_current_income_correction - rollover_amount

print("Error-layer rollforward\n-----------------------")
ending_liability_adjustment = 0.00
for year in range(1, years_omitted + 1):
    ending_liability_adjustment += annual_omission
    print(
        f"Year {year}: income correction {money(-annual_omission):>14}  "
        f"ending liability adjustment {money(ending_liability_adjustment):>14}"
    )

print("\nSAB 108 quantitative views\n--------------------------")
print(f"Rollover signed income correction       {money(rollover_amount):>16}")
print(f"Iron-curtain liability adjustment       {money(iron_curtain_liability_adjustment):>16}")
print(f"Proposed current-income correction      {money(proposed_current_income_correction):>16}")
print(f"Out-of-period current-income component  {money(out_of_period_component):>16}")

# Trial-balance sign convention: debit balances and debit adjustments are
# positive; credit balances and credit adjustments are negative.
entry = {
    "Operating expense": 20_000.00,
    "Retained earnings": 60_000.00,
    "Operating liability": -80_000.00,
}
print("\nCurrent correction entry\n------------------------")
for account, adjustment in entry.items():
    print(f"{account:<22}  {money(adjustment):>16}")
entry_difference = sum(entry.values())
print(f"{'Difference':<22}  {money(entry_difference):>16}")

assert abs(rollover_amount + 20_000.00) < 0.01
assert abs(iron_curtain_liability_adjustment - 80_000.00) < 0.01
assert abs(out_of_period_component + 60_000.00) < 0.01
assert abs(entry_difference) < 0.01

print("\nBoundary: the script quantifies both views and the proposed entry.")
print("It does not decide materiality, filing, audit, control, or legal consequences.")