#!/usr/bin/env -S uv run python
"""Reperform Linden Peak's acquisition and construction schedules.

Run directly with uv. This lab uses only the Python standard library:

    uv run python linden-peak-acquisition-and-construction.py
"""

from __future__ import annotations


def money(amount: float) -> str:
    """Format dollars with commas and accounting-style negatives."""
    if abs(amount) < 0.005:
        return "—"
    if amount < 0:
        return f"(${abs(amount):,.2f})"
    return f"${amount:,.2f}"


def percent(rate: float) -> str:
    """Format a decimal rate as a percentage."""
    return f"{rate:.2%}"


def main() -> None:
    purchase_price = 420_000.0
    qualifying_costs = {
        "Freight": 12_000.0,
        "Installation": 18_000.0,
    }
    period_costs = {
        "Operator training": 7_000.0,
        "Abnormal shipping damage": 3_000.0,
    }
    initial_asset_cost = purchase_price + sum(qualifying_costs.values())

    print("LINDEN PEAK — ASSET ACQUISITION AND CONSTRUCTION")
    print("Scope: arithmetic under supplied cost, value, date, and borrowing roles")
    print()
    print("1 · INITIAL MACHINE COST")
    print(f"  {'Purchase price':30} {money(purchase_price):>16}")
    for label, amount in qualifying_costs.items():
        print(f"  {label:30} {money(amount):>16}")
    print(f"  {'Initial asset cost':30} {money(initial_asset_cost):>16}")
    print(f"  {'Period costs kept visible':30} {money(sum(period_costs.values())):>16}")

    bundle_price = 900_000.0
    supported_values = {
        "Land": 300_000.0,
        "Building": 600_000.0,
        "Equipment": 100_000.0,
    }
    total_supported_value = sum(supported_values.values())
    allocations = {
        label: bundle_price * value / total_supported_value
        for label, value in supported_values.items()
    }
    print()
    print("2 · BUNDLED-PRICE ALLOCATION")
    print(f"  {'Asset':18} {'Value':>16} {'Share':>12} {'Assigned cost':>18}")
    for label, value in supported_values.items():
        share = value / total_supported_value
        print(
            f"  {label:18} {money(value):>16} {percent(share):>12} "
            f"{money(allocations[label]):>18}"
        )
    print(
        f"  {'Allocation check':18} {'':>16} {'':>12} "
        f"{money(sum(allocations.values()) - bundle_price):>18}"
    )

    construction_direct_costs = {"Materials": 500_000.0, "Direct labor": 180_000.0}
    expenditures = [
        ("January 1 draw", 300_000.0, 1.0),
        ("July 1 draw", 240_000.0, 0.5),
    ]
    weighted_expenditures = [
        (label, amount, fraction, amount * fraction)
        for label, amount, fraction in expenditures
    ]
    weighted_average = sum(weighted for _, _, _, weighted in weighted_expenditures)
    specific_limit = 350_000.0
    specific_rate = 0.06
    excess_rate = 0.08
    actual_interest = 24_000.0
    specific_base = min(weighted_average, specific_limit)
    excess_base = max(weighted_average - specific_limit, 0.0)
    avoidable_interest = specific_base * specific_rate + excess_base * excess_rate
    capitalized_interest = min(avoidable_interest, actual_interest)
    expensed_interest = actual_interest - capitalized_interest
    constructed_asset_cost = sum(construction_direct_costs.values()) + capitalized_interest

    print()
    print("3 · CAPITALIZED INTEREST")
    print(f"  {'Expenditure':18} {'Amount':>16} {'Weight':>12} {'Weighted':>18}")
    for label, amount, fraction, weighted in weighted_expenditures:
        print(
            f"  {label:18} {money(amount):>16} {fraction:>12.2f} {money(weighted):>18}"
        )
    print(f"  {'Weighted average':18} {'':>16} {'':>12} {money(weighted_average):>18}")
    print()
    print(f"  {'Specific borrowing base':30} {money(specific_base):>16}")
    print(f"  {'Excess borrowing base':30} {money(excess_base):>16}")
    print(f"  {'Avoidable interest':30} {money(avoidable_interest):>16}")
    print(f"  {'Actual-interest ceiling':30} {money(actual_interest):>16}")
    print(f"  {'Capitalized interest':30} {money(capitalized_interest):>16}")
    print(f"  {'Interest expense':30} {money(expensed_interest):>16}")
    print(f"  {'Constructed asset cost':30} {money(constructed_asset_cost):>16}")
    print()
    print("A zero check verifies arithmetic only. It does not establish asset control,")
    print("cost eligibility, supported values, qualifying-asset status, or readiness.")


if __name__ == "__main__":
    main()