# /// script
# requires-python = ">=3.12"
# dependencies = []
# exclude-newer = "2026-08-08T00:00:00Z"
# ///
"""Readable award measurement, attribution, classification, and tax schedule."""

from __future__ import annotations


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


def percent(rate: float) -> str:
    return f"{rate:.1%}"


awards = [
    # label, classification, condition, units, value/unit, service fraction, eligible
    ("RSU · year-one tranche", "Equity", "Service", 10_000, 12.00, 1.0, True),
    ("RSU · year-two tranche", "Equity", "Service", 10_000, 12.00, 0.5, True),
    ("RSU · year-three tranche", "Equity", "Service", 10_000, 12.00, 1 / 3, True),
    ("Modified options", "Equity", "Market", 50_000, 6.40, 1 / 3, True),
    ("Cash-settled SARs", "Liability", "Service", 8_000, 5.50, 0.5, True),
    ("Performance units", "Equity", "Performance", 5_000, 10.00, 0.5, False),
]

print("Award attribution")
print("-----------------")
print(
    f"{'Award':<27} {'Class':<10} {'Gate':<12} {'Basis':>15} "
    f"{'Elapsed':>10} {'Cost':>15} {'Unrecognized':>15}"
)

total_basis = 0.0
cumulative_cost = 0.0
unrecognized_cost = 0.0
equity_cost = 0.0
liability_cost = 0.0
for label, classification, condition, units, value, service_fraction, eligible in awards:
    basis = units * value if eligible else 0.0
    cost = basis * service_fraction
    unrecognized = max(basis - cost, 0.0)
    total_basis += basis
    cumulative_cost += cost
    unrecognized_cost += unrecognized
    if classification == "Equity":
        equity_cost += cost
    else:
        liability_cost += cost
    gate = condition if eligible else f"{condition} · off"
    print(
        f"{label:<27} {classification:<10} {gate:<12} {money(basis):>15} "
        f"{percent(service_fraction):>10} {money(cost):>15} {money(unrecognized):>15}"
    )

print("\nCost bridge")
print("-----------")
for label, amount in [
    ("Total active measurement basis", total_basis),
    ("Equity-classified cumulative cost", equity_cost),
    ("Liability-classified cumulative cost", liability_cost),
    ("Total cumulative compensation cost", cumulative_cost),
    ("Unrecognized compensation cost", unrecognized_cost),
]:
    print(f"{label:<41} {money(amount):>16}")

# Tax basis is a supplied, independent tax-law input—not book compensation.
tax_deduction_basis = 360_000.00
enacted_tax_rate = 0.25
ending_dta = tax_deduction_basis * enacted_tax_rate
print("\nTax rail")
print("--------")
print(f"{'Reporting-date tax-deduction basis':<41} {money(tax_deduction_basis):>16}")
print(f"{'Enacted tax rate':<41} {percent(enacted_tax_rate):>16}")
print(f"{'Ending deferred tax asset':<41} {money(ending_dta):>16}")

assert abs(total_basis - 724_000.00) < 0.01
assert abs(cumulative_cost - 348_666.6666666666) < 0.01
assert abs(equity_cost - 326_666.6666666666) < 0.01
assert abs(liability_cost - 22_000.00) < 0.01
assert abs(unrecognized_cost - 375_333.3333333334) < 0.01
assert abs(cumulative_cost + unrecognized_cost - total_basis) < 0.01
assert abs(ending_dta - 90_000.00) < 0.01
print("\nArithmetic controls: PASS")