#!/usr/bin/env -S uv run python
"""Rebuild Cedar Trail's statement of cash flows with plain Python.

Run from any directory:
    uv run python cedar-trail-direct-indirect-reconstruction.py

No third-party packages are required. Classification conclusions are supplied;
this script checks their arithmetic and articulation.
"""


def money(amount: float) -> str:
    """Format a signed amount as financial-statement dollars."""
    return f"(${abs(amount):,.0f})" if amount < 0 else f"${amount:,.0f}"


def show(label: str, amount: float) -> None:
    print(f"{label:<46} {money(amount):>16}")


# Step 1: build the direct operating subtotal from gross cash classes.
operating_receipts = {
    "Customer collections": 900_000,
    "Other operating receipts": 90_000,
}
operating_payments = {
    "Suppliers": 550_000,
    "Employees": 160_000,
    "Interest": 30_000,
    "Income taxes": 30_000,
}

direct_operating_cash_flow = sum(operating_receipts.values()) - sum(
    operating_payments.values()
)

print("CEDAR TRAIL — DIRECT OPERATING CASH FLOW")
for name, amount in operating_receipts.items():
    show(name, amount)
for name, amount in operating_payments.items():
    show(f"Less: {name}", -amount)
show("Net cash provided by operating activities", direct_operating_cash_flow)


# Step 2: independently reconcile net income to the same operating subtotal.
net_income = 160_000
indirect_adjustments = {
    "Depreciation": 75_000,
    "Share-based compensation": 15_000,
    "Remove disposal gain": -20_000,
    "Receivables timing": -25_000,
    "Inventory timing": -10_000,
    "Payables timing": 25_000,
}
indirect_operating_cash_flow = net_income + sum(indirect_adjustments.values())

print("\nCEDAR TRAIL — INDIRECT OPERATING CROSS-CHECK")
show("Net income", net_income)
for name, amount in indirect_adjustments.items():
    show(name, amount)
show("Net cash provided by operating activities", indirect_operating_cash_flow)
show(
    "Direct minus indirect control",
    direct_operating_cash_flow - indirect_operating_cash_flow,
)


# Step 3: calculate deal cash from cash transferred or received—not headlines.
cash_consideration = 320_000
cash_acquired = 45_000
net_acquisition_cash_used = cash_consideration - cash_acquired

cash_proceeds = 210_000
cash_divested = 30_000
net_disposal_cash_provided = cash_proceeds - cash_divested

other_investing_cash_flow = -250_000 - 10_000
investing_cash_flow = (
    other_investing_cash_flow
    - net_acquisition_cash_used
    + net_disposal_cash_provided
)

financing_cash_flow = 300_000 - 120_000 - 60_000
net_change_before_exchange_effect = (
    direct_operating_cash_flow + investing_cash_flow + financing_cash_flow
)

print("\nDEALS AND ACTIVITY SECTIONS")
show("Net acquisition cash used", -net_acquisition_cash_used)
show("Net disposal cash provided", net_disposal_cash_provided)
show("Net cash used in investing activities", investing_cash_flow)
show("Net cash provided by financing activities", financing_cash_flow)
show("Net change before exchange-rate effect", net_change_before_exchange_effect)


# Step 4: reconcile the combined cash population, including restricted cash.
opening_population = 500_000 + 80_000 + 20_000
exchange_rate_effect = 5_000
expected_ending_population = (
    opening_population + net_change_before_exchange_effect + exchange_rate_effect
)
actual_ending_population = 430_000 + 80_000 + 80_000

# This transfer changes location, not the combined population.
internal_transfer = -50_000 + 50_000

# These events did not move cash and never enter the three sections.
noncash_activity = 90_000 + 60_000

print("\nCASH-POPULATION AND NONCASH CONTROLS")
show("Beginning cash population", opening_population)
show("Exchange-rate effect", exchange_rate_effect)
show("Expected ending cash population", expected_ending_population)
show("Ending population from locations", actual_ending_population)
show("Population difference", expected_ending_population - actual_ending_population)
show("Internal population-transfer control", internal_transfer)
show("Noncash activity disclosed separately", noncash_activity)

assert direct_operating_cash_flow == 220_000
assert indirect_operating_cash_flow == direct_operating_cash_flow
assert investing_cash_flow == -355_000
assert financing_cash_flow == 120_000
assert expected_ending_population == actual_ending_population == 590_000
assert internal_transfer == 0

print("\nAll arithmetic controls pass. Professional judgments remain supplied inputs.")