"""Reperform fictional ordinary-equity and equity-method measurement bridges.

Run with: uv run python linden-peak-equity-and-influence.py
No third-party packages are required.
"""

from __future__ import annotations


def money(amount: float) -> str:
    """Format a signed dollar amount with commas and parentheses."""
    return f"(${abs(amount):,.2f})" if amount < 0 else f"${amount:,.2f}"


print("LINDEN PEAK — EQUITY SECURITIES AND SUPPLIED INFLUENCE")
print("All entities, judgments, valuations, and amounts are fictional.\n")

listed_cost = 240_000.0
listed_fair_value = 272_000.0
listed_dividends = 6_000.0
listed_fair_value_gain = listed_fair_value - listed_cost
print("1. Listed shares — supplied Topic 321 scope")
print(
    f"   Fair-value gain in earnings: {money(listed_fair_value)} − "
    f"{money(listed_cost)} = {money(listed_fair_value_gain)}"
)
print(f"   Dividend income: {money(listed_dividends)}")
print(f"   Total current-period earnings: {money(listed_fair_value_gain + listed_dividends)}")
print(f"   Reported asset: {money(listed_fair_value)}\n")

private_cost = 180_000.0
observable_adjustment = 25_000.0
impairment = 10_000.0
private_carrying_amount = private_cost + observable_adjustment - impairment
print("2. Private shares — supplied measurement-alternative election")
print(f"   Acquisition cost: {money(private_cost)}")
print(f"   Supplied observable price adjustment: {money(observable_adjustment)}")
print(f"   Less supplied impairment: {money(-impairment)}")
print(f"   Reported asset: {money(private_carrying_amount)}\n")

acquisition_cost = 600_000.0
ownership_fraction = 0.30
investee_income = 300_000.0
investee_dividends = 100_000.0
investee_oci = 12_000.0
inventory_basis_effect = 30_000.0
equipment_basis_difference = 80_000.0
equipment_life_periods = 8

share_of_income = ownership_fraction * investee_income
equipment_basis_effect = equipment_basis_difference / equipment_life_periods
total_basis_effect = inventory_basis_effect + equipment_basis_effect
equity_method_income = share_of_income - total_basis_effect
dividend_reduction = ownership_fraction * investee_dividends
share_of_oci = ownership_fraction * investee_oci
ending_carrying_amount = acquisition_cost + equity_method_income - dividend_reduction + share_of_oci

print("3. Harbor holding — supplied significant-influence conclusion")
print(f"   Acquisition cost: {money(acquisition_cost)}")
print(f"   Share of income: {money(investee_income)} × 30.0% = {money(share_of_income)}")
print(f"   Inventory basis effect: {money(-inventory_basis_effect)}")
print(f"   Equipment basis effect: {money(-equipment_basis_effect)}")
print(f"   Equity-method income: {money(equity_method_income)}")
print(f"   Dividend basis reduction: {money(-dividend_reduction)}")
print(f"   Share of investee OCI: {money(share_of_oci)}")
print(f"   Ending carrying amount: {money(ending_carrying_amount)}")
bridge_check = (
    acquisition_cost
    + equity_method_income
    - dividend_reduction
    + share_of_oci
    - ending_carrying_amount
)
print(f"   Bridge difference: {money(bridge_check)}\n")

print("BOUNDARY")
print("This script does not establish Topic scope, an election, transaction")
print("comparability, impairment, significant influence, basis values, or disclosure.")