feat(seed): seed Form 990 line catalog and default subcategory mappings

2026-06-24 19:17:51 -07:00
parent ae757bee3d
commit d5e1732505
2 changed files with 117 additions and 0 deletions
@@ -45,4 +45,24 @@ public class DbSeederForm990Tests

        Assert.Single(groups, g => g.Name_en == "Professional Services");
    }
+
+    [Fact]
+    public async Task SeedForm990Lines_CreatesCatalog_AndMapsKnownSubcategories()
+    {
+        using var db = BuildDb();
+        await DbSeeder.SeedExpenseCategoriesAsync(db);
+        await DbSeeder.SeedForm990ExpenseLinesAsync(db);
+        await DbSeeder.SeedForm990ExpenseLinesAsync(db); // idempotent
+
+        Assert.Equal(1, await db.Form990ExpenseLines.CountAsync(l => l.LineCode == "7"));
+        Assert.True(await db.Form990ExpenseLines.AnyAsync(l => l.LineCode == "24"));
+
+        var salary = await db.ExpenseSubCategories.Include(s => s.Form990Line)
+            .FirstAsync(s => s.Name_en == "Salary & Wages");
+        Assert.Equal("7", salary.Form990Line!.LineCode);
+
+        var audit = await db.ExpenseSubCategories.Include(s => s.Form990Line)
+            .FirstAsync(s => s.Name_en == "Accounting & Audit");
+        Assert.Equal("11c", audit.Form990Line!.LineCode);
+    }
 }
@@ -49,6 +49,74 @@ public static class DbSeeder
        ("Finance & Banking", "財務與銀行", 14, [("Interest","利息支出"),("Bank & Processing Fees","銀行/金流手續費")]),
    ];

+    // (LineCode, Name_en, Name_zh, Sort)
+    private static readonly (string Code, string En, string Zh, int Sort)[] Form990LineSeed =
+    [
+        ("1",   "Grants to domestic organizations",                 "對國內機構之捐贈",       1),
+        ("2",   "Grants to domestic individuals",                   "對國內個人之捐贈",       2),
+        ("3",   "Grants to foreign organizations/individuals",      "對國外之捐贈",           3),
+        ("5",   "Compensation of current officers / key employees", "主要職員/負責人薪酬",    4),
+        ("7",   "Other salaries and wages",                         "薪資",                   5),
+        ("8",   "Pension plan accruals and contributions",          "退休金提撥",             6),
+        ("9",   "Other employee benefits",                          "員工福利",               7),
+        ("10",  "Payroll taxes",                                    "薪資稅",                 8),
+        ("11b", "Legal fees",                                       "法律服務費",             9),
+        ("11c", "Accounting fees",                                  "會計與審計費",          10),
+        ("11g", "Other fees for services (non-employee)",           "其他勞務報酬(非員工)",  11),
+        ("12",  "Advertising and promotion",                        "廣告與推廣",            12),
+        ("13",  "Office expenses",                                  "辦公費用",              13),
+        ("14",  "Information technology",                           "資訊科技",              14),
+        ("16",  "Occupancy",                                        "場地佔用",              15),
+        ("17",  "Travel",                                           "差旅",                  16),
+        ("19",  "Conferences, conventions, and meetings",           "會議與研習",            17),
+        ("20",  "Interest",                                         "利息",                  18),
+        ("22",  "Depreciation",                                     "折舊",                  19),
+        ("23",  "Insurance",                                        "保險",                  20),
+        ("24",  "Other expenses",                                   "其他費用",              21),
+    ];
+
+    // (GroupEn, SubEn, LineCode) — default natural-category → 990 line mapping.
+    private static readonly (string GroupEn, string SubEn, string Code)[] Form990SubMappingSeed =
+    [
+        ("Personnel", "Officer / Key Employee Compensation", "5"),
+        ("Personnel", "Salary & Wages",      "7"),
+        ("Personnel", "Payroll Taxes",       "10"),
+        ("Personnel", "Employee Benefits",   "9"),
+        ("Personnel", "Retirement / Pension","8"),
+        ("Personnel", "Workers Compensation","9"),
+        ("Personnel", "Honorarium",          "11g"),
+        ("Personnel", "Contract Labor",      "11g"),
+        ("Personnel", "Staff Training",      "19"),
+        ("Facility",  "Rent",                "16"),
+        ("Facility",  "Utilities",           "16"),
+        ("Facility",  "Property Insurance",  "23"),
+        ("Facility",  "Decoration",          "24"),
+        ("Training",  "Course Fees",         "19"),
+        ("Training",  "Conference",          "19"),
+        ("Training",  "Books",               "24"),
+        ("Training",  "Travel",              "17"),
+        ("Missions",  "Travel",              "17"),
+        ("Missions",  "Offering Transfer",   "1"),
+        ("Missions",  "Missionary Support",  "1"),
+        ("Missions",  "Foreign Missions Support", "3"),
+        ("Benevolence", "Emergency Aid",     "2"),
+        ("Benevolence", "Condolence Gifts",  "2"),
+        ("Benevolence", "Visit Expenses",    "2"),
+        ("Consumables", "Office Supplies",   "13"),
+        ("Printing",  "Bulletins",           "13"),
+        ("Printing",  "Order of Service",    "13"),
+        ("Printing",  "Posters",             "12"),
+        ("Printing",  "Advertising & Promotion", "12"),
+        ("Materials", "Curriculum Printing", "13"),
+        ("Professional Services", "Legal",   "11b"),
+        ("Professional Services", "Accounting & Audit", "11c"),
+        ("Professional Services", "Other Professional", "11g"),
+        ("Information Technology", "Software & Subscriptions", "14"),
+        ("Information Technology", "Website & Hosting", "14"),
+        ("Information Technology", "Internet & Telecom", "14"),
+        ("Finance & Banking", "Interest",    "20"),
+    ];
+
    private static readonly (string Name, string Description)[] Roles =
    [
        ("super_admin",     "System administrator — full access"),
@@ -227,6 +295,34 @@ public static class DbSeeder
        await db.SaveChangesAsync();
    }

+    public static async Task SeedForm990ExpenseLinesAsync(AppDbContext db)
+    {
+        foreach (var (code, en, zh, sort) in Form990LineSeed)
+        {
+            if (!await db.Form990ExpenseLines.AnyAsync(l => l.LineCode == code))
+                db.Form990ExpenseLines.Add(new Form990ExpenseLine
+                    { LineCode = code, Name_en = en, Name_zh = zh, SortOrder = sort, IsActive = true });
+        }
+        await db.SaveChangesAsync();
+
+        var linesByCode = await db.Form990ExpenseLines.ToDictionaryAsync(l => l.LineCode, l => l.Id);
+        var fallbackId  = linesByCode["24"];
+
+        // Every group defaults to line 24 (safety net); precise mapping lives on subcategories.
+        foreach (var group in await db.ExpenseCategoryGroups.ToListAsync())
+            group.Form990LineId ??= fallbackId;
+
+        // Subcategory default mappings — only set when not already mapped (never clobber an admin edit).
+        var subsByKey = await db.ExpenseSubCategories.Include(s => s.Group).ToListAsync();
+        foreach (var (groupEn, subEn, code) in Form990SubMappingSeed)
+        {
+            var sub = subsByKey.FirstOrDefault(s => s.Group!.Name_en == groupEn && s.Name_en == subEn);
+            if (sub is not null && sub.Form990LineId is null && linesByCode.TryGetValue(code, out var lineId))
+                sub.Form990LineId = lineId;
+        }
+        await db.SaveChangesAsync();
+    }
+
    public static async Task SeedChurchProfileAsync(AppDbContext db)
    {
        // Singleton row used by the disbursement module (issuer info + check counter).
@@ -305,6 +401,7 @@ public static class DbSeeder
        await SeedGivingCategoriesAsync(db);
        await SeedMinistriesAsync(db);
        await SeedExpenseCategoriesAsync(db);
+        await SeedForm990ExpenseLinesAsync(db);
        await SeedChurchProfileAsync(db);
        await SeedSiteSettingAsync(db);
        await SeedNotificationSettingAsync(db, config);