# /// script
# requires-python = ">=3.12"
# dependencies = []
# exclude-newer = "2026-08-08T00:00:00Z"
# ///
"""Readable PBO, plan-asset, and funded-status reconciliation for Cedar Trail."""

from __future__ import annotations


def money(amount: float) -> str:
    """Display financial amounts with commas, parentheses, and two decimals."""
    return f"({abs(amount):,.2f})" if amount < 0 else f"{amount:,.2f}"


def show(title: str, rows: list[tuple[str, float]]) -> None:
    """Print a compact financial schedule."""
    print(f"\n{title}\n{'-' * len(title)}")
    width = max(len(label) for label, _ in rows)
    for label, value in rows:
        print(f"{label:<{width}}  {money(value):>18}")


# Signed actuarial report: supplied measurements, not values created by Python.
opening_pbo = 18_000_000.00
service_cost = 1_200_000.00
interest_cost = 900_000.00
prior_service_cost = 600_000.00
obligation_loss = 400_000.00
benefits_paid = 1_100_000.00

ending_pbo = (
    opening_pbo
    + service_cost
    + interest_cost
    + prior_service_cost
    + obligation_loss
    - benefits_paid
)
show(
    "Projected benefit obligation",
    [
        ("Opening PBO", opening_pbo),
        ("Service cost", service_cost),
        ("Interest cost", interest_cost),
        ("Prior-service cost", prior_service_cost),
        ("Actuarial loss", obligation_loss),
        ("Benefits paid", -benefits_paid),
        ("Ending PBO", ending_pbo),
    ],
)

# Trustee rail. Contributions are cash flows; actual return is the residual return.
opening_assets = 15_000_000.00
actual_return = 1_050_000.00
employer_contribution = 1_200_000.00
ending_assets = opening_assets + actual_return + employer_contribution - benefits_paid
show(
    "Plan assets at fair value",
    [
        ("Opening plan assets", opening_assets),
        ("Actual return", actual_return),
        ("Employer contribution", employer_contribution),
        ("Benefits paid", -benefits_paid),
        ("Ending plan assets", ending_assets),
    ],
)

opening_funded_status = opening_assets - opening_pbo
ending_funded_status = ending_assets - ending_pbo
liability_increase = -(ending_funded_status - opening_funded_status)
show(
    "Funded status",
    [
        ("Opening funded status", opening_funded_status),
        ("Ending plan assets", ending_assets),
        ("Ending PBO", -ending_pbo),
        ("Ending funded status", ending_funded_status),
        ("Liability increase", liability_increase),
    ],
)

# Join the cost, OCI, cash, and liability rails only after they reconcile.
expected_return = 900_000.00
prior_service_amortization = 120_000.00
loss_amortization = 80_000.00
pension_cost = (
    service_cost
    + interest_cost
    - expected_return
    + prior_service_amortization
    + loss_amortization
)
current_oci_loss = (
    prior_service_cost
    + obligation_loss
    - (actual_return - expected_return)
    - prior_service_amortization
    - loss_amortization
)
entry_difference = (
    pension_cost + current_oci_loss - employer_contribution - liability_increase
)
show(
    "Employer-entry control",
    [
        ("Pension cost", pension_cost),
        ("Current OCI loss", current_oci_loss),
        ("Cash contribution", -employer_contribution),
        ("Liability increase", -liability_increase),
        ("Difference", entry_difference),
    ],
)

assert abs(ending_pbo - 20_000_000.00) < 0.01
assert abs(ending_assets - 16_150_000.00) < 0.01
assert abs(ending_funded_status + 3_850_000.00) < 0.01
assert abs(entry_difference) < 0.01

print("\nBoundary: this script reperforms supplied accounting measurements.")
print("It does not value benefits, select assumptions, or assess legal funding or solvency.")