#!/usr/bin/env python3
"""Reproduce Cedar Trail's routine-liability and warranty close.

Run with ``uv run python`` and this file's path. The script uses only the Python
standard library. It checks supplied amounts; it does not decide payroll law,
leave-plan qualification, warranty scope, claim assumptions, or disclosure.
"""


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)}")


routine_accruals = [
    ("Earned payroll through December 31", 92_000.00),
    ("Supplied employer payroll costs", 7_200.00),
    ("Qualifying earned vacation", 31_800.00),
]

heading("1. Routine accruals")
for label, amount in routine_accruals:
    print(f"{label:<44} {money(amount):>18}")
routine_total = sum(amount for _, amount in routine_accruals)
print(f"{'Routine accruals':<44} {money(routine_total):>18}")


heading("2. Assurance-warranty rollforward")
opening_warranty_liability = 54_000.00
current_period_provision = 72_000.00
estimate_revision = 6_000.00
claims_settled = 63_000.00
ending_warranty_liability = (
    opening_warranty_liability + current_period_provision + estimate_revision - claims_settled
)
warranty_expense = current_period_provision + estimate_revision

rows = [
    ("Opening warranty liability", opening_warranty_liability),
    ("Provision for current covered sales", current_period_provision),
    ("Upward estimate revision", estimate_revision),
    ("Claims settled", -claims_settled),
    ("Ending warranty liability", ending_warranty_liability),
]
for label, amount in rows:
    print(f"{label:<44} {money(amount):>18}")
print(f"{'Current warranty expense':<44} {money(warranty_expense):>18}")


heading("3. Closing entries")
print(f"Dr Payroll expense                   {money(92_000.00):>18}")
print(f"Dr Employer payroll-cost expense     {money(7_200.00):>18}")
print(f"Dr Compensated-absence expense       {money(31_800.00):>18}")
print(f"    Cr Payroll liability             {money(92_000.00):>18}")
print(f"    Cr Employer payroll-cost payable {money(7_200.00):>18}")
print(f"    Cr Compensated-absence liability {money(31_800.00):>18}")
print()
print(f"Dr Warranty expense                  {money(warranty_expense):>18}")
print(f"    Cr Warranty liability            {money(warranty_expense):>18}")
print()
print(f"Dr Warranty liability                {money(claims_settled):>18}")
print(f"    Cr Cash, parts, and payroll       {money(claims_settled):>18}")


heading("4. Reconciliation")
recognized_current_liabilities = routine_total + ending_warranty_liability
print(f"{'Routine accruals':<44} {money(routine_total):>18}")
print(f"{'Ending warranty liability':<44} {money(ending_warranty_liability):>18}")
print(f"{'Bounded recognized liabilities':<44} {money(recognized_current_liabilities):>18}")

if abs(ending_warranty_liability - 69_000.00) > 0.005:
    raise SystemExit("FAIL: warranty rollforward does not reconcile")
if abs(recognized_current_liabilities - 200_000.00) > 0.005:
    raise SystemExit("FAIL: bounded liability total does not reconcile")

print("\nPASS: routine accruals and warranty liability reconcile to $200,000.00.")
print("Boundary: PASS verifies arithmetic only; supplied scope and evidence still need review.")