#!/usr/bin/env -S uv run python
"""Separate Harbor's cash, noncash, and accrual amounts without dependencies."""


def money(amount: float) -> str:
    return f"(${abs(amount):,.0f})" if amount < 0 else f"${amount:,.0f}"


def show(label: str, amount: float) -> None:
    print(f"{label:<48} {money(amount):>16}")


print("HARBOR — ACQUISITION CLOSING BRIDGE")
cash_consideration = 450_000
cash_acquired = 50_000
stock_consideration = 150_000
net_acquisition_cash_used = cash_consideration - cash_acquired

show("Cash consideration transferred", cash_consideration)
show("Less: cash acquired", -cash_acquired)
show("Net acquisition cash used", -net_acquisition_cash_used)
show("Stock consideration — noncash", stock_consideration)


print("\nHARBOR — DISPOSAL CLOSING BRIDGE")
cash_proceeds = 300_000
cash_divested = 20_000
net_disposal_cash_provided = cash_proceeds - cash_divested

show("Cash proceeds received", cash_proceeds)
show("Less: cash divested", -cash_divested)
show("Net disposal cash provided", net_disposal_cash_provided)
print("The disposal gain is an accrual result, not a cash-flow input.")


print("\nHARBOR — GROSS FINANCING")
borrowing_proceeds = 500_000
principal_repayments = 200_000
dividends_and_award_withholding = 80_000
financing_cash_flow = (
    borrowing_proceeds - principal_repayments - dividends_and_award_withholding
)

show("Gross borrowing proceeds", borrowing_proceeds)
show("Gross principal repayments", -principal_repayments)
show("Dividends and award withholding", -dividends_and_award_withholding)
show("Net financing cash flow", financing_cash_flow)


print("\nHARBOR — NONCASH ACTIVITY")
noncash_events = {
    "Stock consideration": stock_consideration,
    "Equipment acquired by issuing a note": 90_000,
    "Lease commencement": 60_000,
}
for name, amount in noncash_events.items():
    show(name, amount)
show("Total noncash activity", sum(noncash_events.values()))


print("\nHARBOR — FULL STATEMENT CONTROL")
operating_cash_flow = 100_000
other_investing = -200_000
investing_cash_flow = (
    other_investing
    - net_acquisition_cash_used
    + net_disposal_cash_provided
)
net_change = operating_cash_flow + investing_cash_flow + financing_cash_flow
opening_population = 1_000_000
ending_population = 1_000_000

show("Operating cash flow", operating_cash_flow)
show("Investing cash flow", investing_cash_flow)
show("Financing cash flow", financing_cash_flow)
show("Net change", net_change)
show("Population difference", opening_population + net_change - ending_population)

assert net_acquisition_cash_used == 400_000
assert net_disposal_cash_provided == 280_000
assert investing_cash_flow == -320_000
assert financing_cash_flow == 220_000
assert net_change == 0
assert sum(noncash_events.values()) == 300_000

print("\nAll arithmetic controls pass. Classification and deal judgments are supplied.")