#!/usr/bin/env python3
"""Reproduce Linden Peak's research and software cost ledger.

Run from the repository root with ``uv run python`` and this file's path.

This script checks arithmetic after the accounting routes have been supplied.
It does not determine R&D scope, software purpose, adoption, cloud contract
rights, technological feasibility, or cost eligibility.
"""


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


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


# Each list contains plain-English labels and supplied dollar amounts.
ordinary_research_and_development = [
    ("Laboratory payroll", 240_000.00),
    ("Consumed prototype materials", 60_000.00),
    ("Pre-feasibility marketed-software work", 200_000.00),
]

other_period_costs = [
    ("Preliminary internal-software work", 45_000.00),
    ("Internal-software training", 30_000.00),
    ("Hosting training", 20_000.00),
    ("Annual hosting subscription", 90_000.00),
    ("Post-availability product maintenance", 30_000.00),
]

capitalized_costs = [
    ("Successful patent filing cost", "Finite-lived intangible", 18_000.00),
    (
        "Application work before uncertainty resolves",
        "Internal-use software",
        60_000.00,
    ),
    (
        "Application work after uncertainty resolves",
        "Internal-use software",
        120_000.00,
    ),
    ("Qualifying hosting configuration", "Hosting implementation", 80_000.00),
    ("Post-feasibility product work", "External-use software", 150_000.00),
]


show_section("1. Ordinary R&D expense")
for label, amount in ordinary_research_and_development:
    print(f"{label:<44} {money(amount):>16}")
research_and_development_expense = sum(amount for _, amount in ordinary_research_and_development)
print(f"{'R&D expense':<44} {money(research_and_development_expense):>16}")


show_section("2. Other period costs")
for label, amount in other_period_costs:
    print(f"{label:<44} {money(amount):>16}")
other_period_expense = sum(amount for _, amount in other_period_costs)
print(f"{'Other period expense':<44} {money(other_period_expense):>16}")


show_section("3. Capitalized destinations")
for label, destination, amount in capitalized_costs:
    print(f"{label:<48} {destination:<25} {money(amount):>16}")
total_capitalized = sum(amount for _, _, amount in capitalized_costs)
print(f"{'Total capitalized':<74} {money(total_capitalized):>16}")


show_section("4. Current and pending software comparison")
current_software_capitalized = 60_000.00 + 120_000.00
current_software_expensed = 45_000.00 + 30_000.00
pending_software_capitalized = 120_000.00
pending_software_expensed = 45_000.00 + 60_000.00 + 30_000.00
print(f"{'Current content: capitalized':<44} {money(current_software_capitalized):>16}")
print(f"{'Current content: expensed':<44} {money(current_software_expensed):>16}")
print(f"{'Pending comparison: capitalized':<44} {money(pending_software_capitalized):>16}")
print(f"{'Pending comparison: expensed':<44} {money(pending_software_expensed):>16}")
if abs(current_software_capitalized + current_software_expensed - 255_000.00) > 0.005:
    raise SystemExit("FAIL: current software comparison does not reconcile")
if abs(pending_software_capitalized + pending_software_expensed - 255_000.00) > 0.005:
    raise SystemExit("FAIL: pending software comparison does not reconcile")


show_section("5. Deferred hosting implementation amortization")
deferred_hosting_cost = 80_000.00
hosting_term_months = 36
months_in_period = 12
monthly_hosting_amortization = deferred_hosting_cost / hosting_term_months
period_hosting_amortization = monthly_hosting_amortization * months_in_period
ending_deferred_hosting_cost = deferred_hosting_cost - period_hosting_amortization
print(f"{'Deferred implementation cost':<44} {money(deferred_hosting_cost):>16}")
print(f"{'Monthly amortization':<44} {money(monthly_hosting_amortization):>16}")
print(f"{'Twelve-month expense':<44} {money(period_hosting_amortization):>16}")
print(f"{'Ending deferred balance':<44} {money(ending_deferred_hosting_cost):>16}")
if abs(period_hosting_amortization + ending_deferred_hosting_cost - deferred_hosting_cost) > 0.005:
    raise SystemExit("FAIL: hosting amortization does not reconcile")


show_section("6. Reconciliation")
total_expense = research_and_development_expense + other_period_expense
total_cost_ledger = total_expense + total_capitalized
print(f"{'Total expense':<44} {money(total_expense):>16}")
print(f"{'Total capitalized':<44} {money(total_capitalized):>16}")
print(f"{'Total cost ledger':<44} {money(total_cost_ledger):>16}")

expected_cost_ledger = 1_143_000.00
if abs(total_cost_ledger - expected_cost_ledger) > 0.005:
    raise SystemExit("FAIL: cost destinations do not reconcile to the supplied ledger")
print("\nPASS: expense plus capitalized destinations reconcile to $1,143,000.00.")
print("Boundary: PASS verifies arithmetic only; the supplied scope decisions still need review.")