#!/usr/bin/env python3
"""Reproduce Cedar Trail's bounded contingency and debt schedules.

Run with ``uv run python`` and this file's path. The script is dependency-free.
It uses supplied accounting conclusions and does not decide probability, legal
merit, range support, refinancing qualification, waiver sufficiency, recovery,
materiality, or disclosure wording.
"""


def money(amount: float) -> str:
    """Format a number as accounting-style US dollars."""
    return f"${amount:,.2f}" if amount >= 0 else f"(${abs(amount):,.2f})"


def heading(title: str) -> None:
    print(f"\n{title}\n{'-' * len(title)}")


heading("1. Product-claim range")
range_low = 180_000.00
range_high = 420_000.00
better_estimate = None
recognized_loss = better_estimate if better_estimate is not None else range_low
additional_exposure = range_high - recognized_loss
print(f"{'Supported range low':<42} {money(range_low):>18}")
print(f"{'Supported range high':<42} {money(range_high):>18}")
print(f"{'Recognized loss':<42} {money(recognized_loss):>18}")
print(f"{'Additional possible exposure':<42} {money(additional_exposure):>18}")
print("Reason: the loss is supplied as probable and estimable; no amount is a better estimate.")


heading("2. Other legal and subsequent-event lanes")
print(f"{'Supplier dispute recognized':<42} {money(0):>18}")
print(f"{'Supplier dispute disclosed range':<42} {'$50,000–$140,000':>18}")
print(f"{'January fire recognized in 2027':<42} {money(0):>18}")
print(f"{'January fire disclosure input':<42} {money(300_000.00):>18}")
print(f"{'Possible recovery recognized':<42} {money(0):>18}")
print("The possible $150,000 recovery remains on a separate evidence track.")


heading("3. Debt classification")
maturing_note = 600_000.00
qualifying_refinance = 400_000.00
maturing_note_current = maturing_note - qualifying_refinance
maturing_note_noncurrent = qualifying_refinance
covenant_note = 900_000.00
covenant_note_current = covenant_note
covenant_note_noncurrent = 0.00
current_debt = maturing_note_current + covenant_note_current
noncurrent_debt = maturing_note_noncurrent + covenant_note_noncurrent

debt_rows = [
    ("March note — current", maturing_note_current),
    ("March note — noncurrent", maturing_note_noncurrent),
    ("Covenant note — current", covenant_note_current),
    ("Covenant note — noncurrent", covenant_note_noncurrent),
    ("Total current debt", current_debt),
    ("Total noncurrent debt", noncurrent_debt),
]
for label, amount in debt_rows:
    print(f"{label:<42} {money(amount):>18}")


heading("4. Recognized current-liability total")
recognized_current_liabilities = current_debt + recognized_loss
print(f"{'Current debt':<42} {money(current_debt):>18}")
print(f"{'Recognized product-claim loss':<42} {money(recognized_loss):>18}")
print(f"{'Bounded recognized current liabilities':<42} {money(recognized_current_liabilities):>18}")

if abs(current_debt + noncurrent_debt - 1_500_000.00) > 0.005:
    raise SystemExit("FAIL: debt classification does not reconcile to carrying amount")
if abs(recognized_current_liabilities - 1_280_000.00) > 0.005:
    raise SystemExit("FAIL: recognized current-liability total does not reconcile")

print("\nPASS: debt and recognized loss reconcile to $1,280,000.00 current.")
print("Boundary: PASS verifies supplied arithmetic; every judgment remains separately reviewable.")