# /// script
# requires-python = ">=3.12"
# dependencies = []
# exclude-newer = "2026-08-08T00:00:00Z"
# ///
"""Readable pension-cost, OCI, AOCI, and entry reconciliation for Linden Peak."""

from __future__ import annotations


def money(amount: float) -> str:
    return f"({abs(amount):,.2f})" if amount < 0 else f"{amount:,.2f}"


def show(title: str, rows: list[tuple[str, float]]) -> None:
    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}")


# Periodic-cost rail: expected return belongs here; actual return does not.
service_cost = 1_500_000.00
interest_cost = 1_250_000.00
expected_return = 1_400_000.00
prior_service_amortization = 180_000.00
loss_amortization = 100_000.00
benefit_cost = (
    service_cost
    + interest_cost
    - expected_return
    + prior_service_amortization
    + loss_amortization
)
other_cost = benefit_cost - service_cost
show(
    "Net periodic pension cost",
    [
        ("Service cost", service_cost),
        ("Interest cost", interest_cost),
        ("Expected return", -expected_return),
        ("Prior-service amortization", prior_service_amortization),
        ("Net-loss amortization", loss_amortization),
        ("Total pension cost", benefit_cost),
        ("Other cost components", other_cost),
    ],
)

# Current OCI records new layers and removes amounts reclassified into cost.
prior_service_cost = 900_000.00
obligation_loss = 300_000.00
actual_return = 1_600_000.00
asset_gain = actual_return - expected_return
current_oci_loss = (
    prior_service_cost
    + obligation_loss
    - asset_gain
    - prior_service_amortization
    - loss_amortization
)
opening_aoci_loss = 3_000_000.00
ending_aoci_loss = opening_aoci_loss + current_oci_loss
show(
    "OCI and AOCI",
    [
        ("Prior-service cost", prior_service_cost),
        ("Obligation actuarial loss", obligation_loss),
        ("Asset gain", -asset_gain),
        ("Prior-service reclassification", -prior_service_amortization),
        ("Net-loss reclassification", -loss_amortization),
        ("Current OCI loss", current_oci_loss),
        ("Opening AOCI loss", opening_aoci_loss),
        ("Ending AOCI loss", ending_aoci_loss),
    ],
)

# Supplied corridor policy: the program reperforms it but does not choose it.
opening_net_loss = 3_500_000.00
greater_opening_base = 25_000_000.00
corridor_threshold = 0.10 * greater_opening_base
corridor_excess = max(opening_net_loss - corridor_threshold, 0.00)
corridor_amortization = corridor_excess / 10.00
show(
    "Corridor reperformance",
    [
        ("Opening net loss", opening_net_loss),
        ("Corridor threshold", corridor_threshold),
        ("Corridor excess", corridor_excess),
        ("Ten-year amortization", corridor_amortization),
    ],
)

opening_funded_status = 22_000_000.00 - 25_000_000.00
ending_funded_status = 23_500_000.00 - 27_550_000.00
liability_increase = -(ending_funded_status - opening_funded_status)
contribution = 1_300_000.00
entry_difference = benefit_cost + current_oci_loss - contribution - liability_increase
show(
    "Employer-entry control",
    [
        ("Pension cost", benefit_cost),
        ("Current OCI loss", current_oci_loss),
        ("Cash contribution", -contribution),
        ("Liability increase", -liability_increase),
        ("Difference", entry_difference),
    ],
)

assert abs(benefit_cost - 1_630_000.00) < 0.01
assert abs(current_oci_loss - 720_000.00) < 0.01
assert abs(ending_aoci_loss - 3_720_000.00) < 0.01
assert abs(entry_difference) < 0.01

print("\nPresentation: service cost = 1,500,000.00; other components = 130,000.00.")
print("Boundary: this script does not select assumptions or classify a special event.")