"""Readable cash-flow hedge bridge. Standard library only."""


def money(amount: float) -> str:
    """Format dollars with commas and parentheses."""
    number = f"{abs(amount):,.0f}"
    return "$(" + number + ")" if amount < 0 else "$" + number


opening_fair_value = 0.0
ending_fair_value = 48_000.0
opening_aoci = 0.0
earnings_reclassification = 0.0
basis_adjustment = 30_000.0

derivative_change = ending_fair_value - opening_fair_value
current_oci = derivative_change
ending_aoci = opening_aoci + current_oci - earnings_reclassification - basis_adjustment

print("Linden Peak — supplied cash-flow hedge bridge")
print("Designation, effectiveness, and fair values are supplied.")
for label, value in [
    ("Derivative fair-value change", derivative_change),
    ("Current OCI", current_oci),
    ("Earnings reclassification", earnings_reclassification),
    ("Inventory basis adjustment", basis_adjustment),
    ("Ending AOCI", ending_aoci),
]:
    print(f"{label:<34} {money(value):>14}")
print("\nControl:", "PASS" if ending_aoci == 18_000 else "FAIL")
print("Boundary: arithmetic does not qualify the hedge or validate fair value.")