finmodeling 0.1

data/spec/assets_item_spec.rb

@@ -0,0 +1,66 @@
+# period_array_spec.rb
+
+require 'spec_helper'
+
+describe FinModeling::AssetsItem do
+
+  before(:all) do
+    #FinModeling::AssetsItem.load_vectors_and_train(FinModeling::AssetsItem::TRAINING_VECTORS)
+  end
+
+  describe "new" do
+    it "takes a string and returns a new AssetsItem" do
+      ai = FinModeling::AssetsItem.new("Property Plant And Equipment Net")
+      ai.should be_an_instance_of FinModeling::AssetsItem
+    end
+  end
+
+  describe "train" do
+    it "trains the classifier that this AssetsItem is of the given type" do
+      FinModeling::AssetsItem.new("Property Plant and Equipment Net").train(:oa)
+    end
+  end
+
+  describe "classification_estimates" do
+    it "returns a hash with the confidence in each AssetsItem type" do
+      ai = FinModeling::AssetsItem.new("Property Plant And Equipment Net")
+
+      FinModeling::AssetsItem::TYPES.each do |klass|
+        ai.classification_estimates.keys.include?(klass).should be_true
+      end
+    end
+  end
+
+  describe "classify" do
+    it "returns the AssetsItem type with the highest probability estimate" do
+      ai = FinModeling::AssetsItem.new("Property Plant And Equipment Net")
+      estimates = ai.classification_estimates
+      estimates[ai.classify].should be_within(0.1).of(estimates.values.max)
+    end
+  end
+
+  describe "load_vectors_and_train" do
+    # the before(:all) clause calls load_vectors_and_train already
+    # we can just focus, here, on its effects
+
+    it "classifies >95% correctly" do
+      num_items = 0
+      errors = []
+      FinModeling::AssetsItem::TRAINING_VECTORS.each do |vector|
+        num_items += 1
+        ai = FinModeling::AssetsItem.new(vector[:item_string])
+        if ai.classify != vector[:klass]
+          errors.push({ :ai=>ai.to_s, :expected=>vector[:klass], :got=>ai.classify })
+        end
+      end
+
+      pct_errors = errors.length.to_f / num_items
+      if pct_errors > 0.05
+        puts "errors: " + errors.inspect
+      end
+      pct_errors.should be < 0.05
+
+    end
+  end
+
+end

data/spec/balance_sheet_analyses_spec.rb

@@ -0,0 +1,43 @@
+# balance_sheets_analyses_spec.rb
+
+require 'spec_helper'
+
+describe FinModeling::BalanceSheetAnalyses do
+  before(:all) do
+    @summary = FinModeling::CalculationSummary.new
+    @summary.title = "Title 123"
+    @summary.rows = [ ]
+    @summary.rows << FinModeling::CalculationRow.new(:key => "NOA Growth", :type => :oa, :vals => [  4])
+    @summary.rows << FinModeling::CalculationRow.new(:key => "Row", :type => :fa, :vals => [109])
+    @summary.rows << FinModeling::CalculationRow.new(:key => "Row", :type => :oa, :vals => [ 93])
+    @summary.rows << FinModeling::CalculationRow.new(:key => "Row", :type => :fa, :vals => [  1])
+  end
+
+  describe ".new" do
+    subject { FinModeling::BalanceSheetAnalyses.new(@summary) }
+
+    it { should be_a_kind_of FinModeling::CalculationSummary }
+    its(:title) { should == @summary.title }
+    its(:rows) { should == @summary.rows }
+    its(:header_row) { should == @summary.header_row }
+    its(:rows) { should == @summary.rows }
+    its(:num_value_columns) { should == @summary.num_value_columns }
+    its(:key_width) { should == @summary.key_width }
+    its(:val_width) { should == @summary.val_width }
+    its(:max_decimals) { should == @summary.max_decimals }
+    its(:totals_row_enabled) { should be_false }
+  end
+
+  describe ".print_extras" do
+    subject { FinModeling::BalanceSheetAnalyses.new(@summary) }
+
+    it { should respond_to(:print_extras) }
+  end
+
+  describe ".noa_growth_row" do
+    subject { FinModeling::BalanceSheetAnalyses.new(@summary).noa_growth_row }
+
+    it { should be_a FinModeling::CalculationRow }
+    its(:key) { should == "NOA Growth" }
+  end
+end

data/spec/balance_sheet_calculation_spec.rb

@@ -0,0 +1,91 @@
+# balance_sheet_calculation_spec.rb
+
+require 'spec_helper'
+
+describe FinModeling::BalanceSheetCalculation  do
+  before(:all) do
+    google_2011_annual_rpt = "http://www.sec.gov/Archives/edgar/data/1288776/000119312512025336/0001193125-12-025336-index.htm"
+    filing = FinModeling::AnnualReportFiling.download google_2011_annual_rpt
+    @balance_sheet = filing.balance_sheet
+    @period = @balance_sheet.periods.last
+  end
+
+  describe "assets_calculation" do
+    it "returns an AssetsCalculation" do
+      @balance_sheet.assets_calculation.should be_an_instance_of FinModeling::AssetsCalculation
+    end
+    it "returns the root node of the assets calculation" do
+      @balance_sheet.assets_calculation.label.downcase.should match /asset/
+    end
+    it "sums to the same value as do the liabilities and equity" do
+      left_sum = @balance_sheet.assets_calculation.leaf_items_sum(:period=>@period)
+      right_sum = @balance_sheet.liabs_and_equity_calculation.leaf_items_sum(:period=>@period)
+      left_sum.should be_within(1.0).of(right_sum)
+    end
+  end
+
+  describe "liabs_and_equity_calculation" do
+    it "returns a LiabsAndEquityCalculation" do
+      @balance_sheet.liabs_and_equity_calculation.should be_an_instance_of FinModeling::LiabsAndEquityCalculation
+    end
+    it "returns the root node of the liability & shareholders' equity calculation" do
+      @balance_sheet.liabs_and_equity_calculation.label.downcase.should match /liab.*equity/
+    end
+  end
+
+  describe "is_valid?" do
+    it "returns false if none of the asset leaf nodes contains the term 'cash'" do
+      #ea_2011_annual_rpt = "http://www.sec.gov/Archives/edgar/data/712515/000119312511149262/0001193125-11-149262-index.htm"
+      #filing = FinModeling::AnnualReportFiling.download ea_2011_annual_rpt
+      #filing.balance_sheet.is_valid?.should be_false
+      pending
+    end
+    it "returns false if none of the liability/equity net income leaf nodes contains the term 'equity'" do
+      #ea_2011_annual_rpt = "http://www.sec.gov/Archives/edgar/data/712515/000119312511149262/0001193125-11-149262-index.htm"
+      #filing = FinModeling::AnnualReportFiling.download ea_2011_annual_rpt
+      #filing.balance_sheet.is_valid?.should be_false
+      pending
+    end
+    it "returns false if the assets total does not match the liabilities and equity total" do
+      #ea_2011_annual_rpt = "http://www.sec.gov/Archives/edgar/data/712515/000119312511149262/0001193125-11-149262-index.htm"
+      #filing = FinModeling::AnnualReportFiling.download ea_2011_annual_rpt
+      #filing.balance_sheet.is_valid?.should be_false
+      pending
+    end
+    it "returns true otherwise" do
+      @balance_sheet.is_valid?.should be_true
+    end
+  end
+
+  describe "reformulated" do
+    it "takes a period and returns a ReformulatedBalanceSheet" do
+      @balance_sheet.reformulated(@period).should be_an_instance_of FinModeling::ReformulatedBalanceSheet
+    end
+  end
+
+  describe "write_constructor" do
+    before(:all) do
+      file_name = "/tmp/finmodeling-bal-sheet.rb"
+      item_name = "@bal_sheet"
+      file = File.open(file_name, "w")
+      @balance_sheet.write_constructor(file, item_name)
+      file.close
+
+      eval(File.read(file_name))
+
+      @loaded_bs = eval(item_name)
+    end
+
+    it "writes itself to a file, and when reloaded, has the same periods" do
+      expected_periods = @balance_sheet.periods.map{|x| x.to_pretty_s}.join(',')
+      @loaded_bs.periods.map{|x| x.to_pretty_s}.join(',').should == expected_periods
+    end
+    it "writes itself to a file, and when reloaded, has the same net operating assets" do
+      period = @balance_sheet.periods.last
+      expected_noa = @balance_sheet.reformulated(period).net_operating_assets.total
+      @loaded_bs.reformulated(period).net_operating_assets.total.should be_within(1.0).of(expected_noa)
+    end
+  end
+
+end
+

data/spec/calculation_summary_spec.rb

@@ -0,0 +1,63 @@
+# multi_column_calculation_summary_spec.rb
+
+require 'spec_helper'
+
+describe FinModeling::CalculationSummary do
+  before(:all) do
+    @summary = FinModeling::CalculationSummary.new
+    @summary.title = "CS 1"
+    @summary.rows = [ FinModeling::CalculationRow.new(:key => "Row", :vals => [nil, 0, nil, -101, 2.4]) ]
+  end
+
+  describe "valid_vals" do
+    subject { @summary.rows.first.valid_vals }
+    it "should return all non-nil values" do
+      subject.should == @summary.rows[0].vals.select{ |x| !x.nil? }
+    end
+  end
+
+  describe "filter_by_type" do
+    before(:all) do
+      @summary2 = FinModeling::CalculationSummary.new
+      @summary2.rows = [ ]
+      @summary2.rows << FinModeling::CalculationRow.new(:key => "Row", :type => :oa, :vals => [  4])
+      @summary2.rows << FinModeling::CalculationRow.new(:key => "Row", :type => :fa, :vals => [109])
+      @summary2.rows << FinModeling::CalculationRow.new(:key => "Row", :type => :oa, :vals => [ 93])
+      @summary2.rows << FinModeling::CalculationRow.new(:key => "Row", :type => :fa, :vals => [  1])
+    end
+    it "should return a new FinModeling::CalculationSummary" do
+      @summary2.filter_by_type(:oa).should be_an_instance_of FinModeling::CalculationSummary
+    end
+    it "should return a summary of only the requested type" do
+      @summary2.filter_by_type(:oa).rows.map{ |row| row.type }.uniq.should == [:oa]
+    end
+  end
+
+  describe "+" do
+    before(:all) do
+      @mccs1 = FinModeling::CalculationSummary.new
+      @mccs1.title = "MCCS 1"
+      @mccs1.rows = [ FinModeling::CalculationRow.new(:key => "Row 1", :vals => [nil, 0, nil, -101, 2.4]) ]
+
+      @mccs2 = FinModeling::CalculationSummary.new
+      @mccs2.title = "MCCS 2"
+      @mccs2.rows = [ FinModeling::CalculationRow.new(:key => "Row 1", :vals => [nil, 0, nil, -101, 2.4]) ]
+    end
+
+    subject { @mccs1 + @mccs2 }
+
+    it { should be_an_instance_of FinModeling::CalculationSummary }
+
+    its(:title) { should == @mccs1.title }
+
+    it "should set the row labels to the first summary's row labels" do
+      subject.rows.map{ |row| row.key }.should == @mccs1.rows.map{ |row| row.key }
+    end
+
+    it "should merge the values of summary into an array of values in the result" do
+      0.upto(subject.rows.length-1).each do |row_idx|
+        subject.rows[row_idx].vals.should == ( @mccs1.rows[row_idx].vals + @mccs2.rows[row_idx].vals )
+      end
+    end
+  end
+end

data/spec/can_classify_rows_spec.rb

@@ -0,0 +1,86 @@
+# assets_calculation_spec.rb
+
+require 'spec_helper'
+
+describe FinModeling::CanClassifyRows  do
+  before(:all) do
+    class AgeItem < String
+      def classification_estimates
+        case
+          when self =~ /^1/ then {:teens=>1.0, :twenties=>0.0, :thirties=>0.0, :fourties=>0.0}
+          when self =~ /^2/ then {:teens=>0.0, :twenties=>1.0, :thirties=>0.0, :fourties=>0.0}
+          when self =~ /^3/ then {:teens=>0.0, :twenties=>0.0, :thirties=>1.0, :fourties=>0.0}
+          when self =~ /^4/ then {:teens=>0.0, :twenties=>0.0, :thirties=>0.0, :fourties=>1.0}
+          else                   {:teens=>0.0, :twenties=>0.0, :thirties=>0.0, :fourties=>0.0}
+        end
+      end
+    end
+  
+    class AgeList
+      attr_accessor :calculation
+
+      include FinModeling::CanClassifyRows
+  
+      ALL_STATES  =                [ :teens, :twenties, :thirties, :fourties ]
+      NEXT_STATES = { nil       => [ :teens, :twenties, :thirties, :fourties ],
+                      :teens    => [ :teens, :twenties, :thirties, :fourties ],
+                      :twenties => [         :twenties, :thirties, :fourties ],
+                      :thirties => [                    :thirties, :fourties ],
+                      :fourties => [                               :fourties ] }
+  
+      def classify(args)
+        lookahead = [args[:max_lookahead], calculation.rows.length-1].min
+        classify_rows(ALL_STATES, NEXT_STATES, calculation.rows, AgeItem, lookahead)
+      end
+    end
+  end
+
+  describe "classify_rows" do
+    context "with 1 consecutive error" do
+      before(:all) do
+        @age_list = AgeList.new
+        @age_list.calculation = FinModeling::CalculationSummary.new
+        ages = [21, 41, 30, 35]
+        @age_list.calculation.rows = ages.collect { |age| FinModeling::CalculationRow.new(:key => age.to_s, :vals => 0) }
+      end
+      context "with lookahead of 0" do
+        it "should fail to correct errors" do
+          expected_rows = [:twenties, :fourties, :fourties, :fourties]
+          @age_list.classify(:max_lookahead=>0)
+          @age_list.calculation.rows.map{ |row| row.type }.should == expected_rows
+        end
+      end
+      context "with lookahead of 1" do
+        it "should correct one error" do
+          expected_rows = [:twenties, :twenties, :thirties, :thirties]
+          @age_list.classify(:max_lookahead=>1)
+          @age_list.calculation.rows.map{ |row| row.type }.should == expected_rows
+        end
+      end
+    end
+    context "with 2 consecutive errors" do
+      before(:all) do
+        @age_list = AgeList.new
+        @age_list.calculation = FinModeling::CalculationSummary.new
+        ages = [21, 41, 40, 25, 30, 35, 38, 40]
+        @age_list.calculation.rows = ages.collect { |age| FinModeling::CalculationRow.new(:key => age.to_s, :vals => 0) }
+      end
+      context "with lookahead of 2" do
+        it "should fail to correct errors" do
+          expected_rows = [:twenties, :fourties, :fourties, :fourties, :fourties, :fourties, :fourties, :fourties]
+          @age_list.classify(:max_lookahead=>2)
+          @age_list.calculation.rows.map{ |row| row.type }.should == expected_rows
+        end
+      end
+      context "with lookahead of 3" do
+        it "should correct one error" do
+          expected_rows = [:twenties, :twenties, :twenties, :twenties, :thirties, :thirties, :thirties, :fourties]
+          @age_list.classify(:max_lookahead=>3)
+          @age_list.calculation.rows.map{ |row| row.type }.should == expected_rows
+        end
+      end
+    end
+
+  end
+end
+

data/spec/cash_change_calculation_spec.rb

@@ -0,0 +1,56 @@
+# cash_change_calculation_spec.rb
+
+require 'spec_helper'
+
+describe FinModeling::CashChangeCalculation  do
+  before(:all) do
+    goog_2011_q3_report = "http://www.sec.gov/Archives/edgar/data/1288776/000119312511282235/0001193125-11-282235-index.htm"
+    FinModeling::Config::disable_caching 
+    @filing = FinModeling::AnnualReportFiling.download(goog_2011_q3_report)
+    FinModeling::Config::enable_caching 
+    @cfs_period_q1_thru_q3 = @filing.cash_flow_statement.periods.threequarterly.last
+
+    @cash_changes = @filing.cash_flow_statement.cash_change_calculation
+
+    bs_period_initial = @filing.balance_sheet.periods[-2]
+    bs_period_final   = @filing.balance_sheet.periods[-1]
+
+    @cash_initial = @filing.balance_sheet.assets_calculation.summary(:period => bs_period_initial).rows[0].vals.first
+    @cash_final   = @filing.balance_sheet.assets_calculation.summary(:period => bs_period_final  ).rows[0].vals.first
+    
+    #puts "initial cash: #{@cash_initial}"
+    #puts "final cash:   #{@cash_final}"
+
+    #@filing.cash_flow_statement.cash_change_calculation.summary(:period => @cfs_period_q1_thru_q3).print
+
+    #@cash_changes.leaf_items(:period => @cfs_period_q1_thru_q3).each do |item|
+    #  puts "#{item.name}: #{item.def ? item.def["xbrli:balance"] : "nil"}"
+    #end
+  end
+
+  describe "summary(period)" do
+    subject{ @cash_changes.summary(:period => @cfs_period_q1_thru_q3) }
+    it { should be_an_instance_of FinModeling::CalculationSummary }
+
+    it "should have values with the right sign" do
+      expected = [7033, 1011, 337, 1437, -61, 526, 3, -247, 268, 
+                  -146, 72, 255, 70, 83, -2487, -43693, 33107, 
+                  -358, 694, -395, -1350, -20, 61, 0, 8780, -8054, 74]
+
+      actual = subject.rows.map{|row| (row.vals.first/1000.0/1000.0).round}
+
+      if actual != expected
+        num_errors = actual.zip(expected).map{ |x,y| x==y ? 0 : 1 }.inject(:+)
+        puts "# errors: #{num_errors}"
+      end
+
+      actual.should == expected
+    end
+
+    describe ".total" do
+      subject{ @cash_changes.summary(:period => @cfs_period_q1_thru_q3).total }
+      it { should be_within(1.0).of(@cash_final - @cash_initial) }
+    end
+  end
+end
+

data/spec/cash_change_item_spec.rb

@@ -0,0 +1,66 @@
+# period_array_spec.rb
+
+require 'spec_helper'
+
+describe FinModeling::CashChangeItem do
+
+  before(:all) do
+    #FinModeling::CashChangeItem.load_vectors_and_train(FinModeling::CashChangeItem::TRAINING_VECTORS)
+  end
+
+  describe "new" do
+    it "takes a string and returns a new CashChangeItem" do
+      cci = FinModeling::CashChangeItem.new("Depreciation and amortization of property and equipment")
+      cci.should be_an_instance_of FinModeling::CashChangeItem
+    end
+  end
+
+  describe "train" do
+    it "trains the classifier that this CashChangeItem is of the given type" do
+      FinModeling::CashChangeItem.new("Depreciation and amortization of property and equipment").train(:c)
+    end
+  end
+
+  describe "classification_estimates" do
+    it "returns a hash with the confidence in each CashChangeItem type" do
+      cci = FinModeling::CashChangeItem.new("Depreciation and amortization of property and equipment")
+
+      FinModeling::CashChangeItem::TYPES.each do |klass|
+        cci.classification_estimates.keys.include?(klass).should be_true
+      end
+    end
+  end
+
+  describe "classify" do
+    it "returns the CashChangeItem type with the highest probability estimate" do
+      cci = FinModeling::CashChangeItem.new("Depreciation and amortization of property and equipment")
+      estimates = cci.classification_estimates
+      estimates[cci.classify].should be_within(0.1).of(estimates.values.max)
+    end
+  end
+
+  describe "load_vectors_and_train" do
+    # the before(:all) clause calls load_vectors_and_train already
+    # we can just focus, here, on its effects
+
+    it "classifies >92% correctly" do # FIXME: add more vectors to tighten this up 
+      num_items = 0
+      errors = []
+      FinModeling::CashChangeItem::TRAINING_VECTORS.each do |vector|
+        num_items += 1
+        cci = FinModeling::CashChangeItem.new(vector[:item_string])
+        if cci.classify != vector[:klass]
+          errors.push({ :cci=>cci.to_s, :expected=>vector[:klass], :got=>cci.classify })
+        end
+      end
+
+      pct_errors = errors.length.to_f / num_items
+      if pct_errors > 0.08
+        puts "errors: " + errors.inspect
+      end
+      pct_errors.should be < 0.08
+
+    end
+  end
+
+end

data/spec/cash_flow_statement_calculation_spec.rb

@@ -0,0 +1,108 @@
+# balance_sheet_calculation_spec.rb
+
+require 'spec_helper'
+
+describe FinModeling::CashFlowStatementCalculation  do
+  before(:all) do
+    google_2011_annual_rpt = "http://www.sec.gov/Archives/edgar/data/1288776/000119312512025336/0001193125-12-025336-index.htm"
+    filing = FinModeling::AnnualReportFiling.download(google_2011_annual_rpt)
+    @cash_flow_stmt = filing.cash_flow_statement
+    @period = @cash_flow_stmt.periods.last
+  end
+
+  describe "cash_change_calculation" do
+    subject { @cash_flow_stmt.cash_change_calculation }
+    it { should be_an_instance_of FinModeling::CashChangeCalculation }
+    it "returns the root node of the cash change calculation" do
+      @cash_flow_stmt.cash_change_calculation.label.downcase.should match /^cash/
+    end
+  end
+
+  describe "is_valid?" do
+    it "returns true if free cash flow matches financing flows and none are zero" do
+      re_cfs = @cash_flow_stmt.reformulated(@period)
+      flows_are_balanced = (re_cfs.free_cash_flow.total == (-1*re_cfs.financing_flows.total))
+      none_are_zero = (re_cfs.cash_from_operations.total           != 0) &&
+                      (re_cfs.cash_investments_in_operations.total != 0) &&
+                      (re_cfs.payments_to_debtholders.total        != 0) &&
+                      (re_cfs.payments_to_stockholders.total       != 0)
+      @cash_flow_stmt.is_valid?.should == (flows_are_balanced && none_are_zero)
+    end
+  end
+
+  describe "reformulated" do
+    subject { @cash_flow_stmt.reformulated(@period) }
+    it { should be_an_instance_of FinModeling::ReformulatedCashFlowStatement }
+  end
+
+  describe "latest_quarterly_reformulated" do
+    before(:all) do
+      google_2011_q1_rpt = "http://www.sec.gov/Archives/edgar/data/1288776/000119312511134428/0001193125-11-134428-index.htm"
+      @cash_flow_stmt_2011_q1 = FinModeling::AnnualReportFiling.download(google_2011_q1_rpt).cash_flow_statement
+
+      google_2011_q2_rpt = "http://www.sec.gov/Archives/edgar/data/1288776/000119312511199078/0001193125-11-199078-index.htm"
+      @cash_flow_stmt_2011_q2 = FinModeling::AnnualReportFiling.download(google_2011_q2_rpt).cash_flow_statement
+
+      google_2011_q3_rpt = "http://www.sec.gov/Archives/edgar/data/1288776/000119312511282235/0001193125-11-282235-index.htm"
+      @cash_flow_stmt_2011_q3 = FinModeling::AnnualReportFiling.download(google_2011_q3_rpt).cash_flow_statement
+    end
+     
+    context "when given a Q1 report" do
+      subject { @cash_flow_stmt_2011_q1.latest_quarterly_reformulated(nil) }
+      it { should be_an_instance_of FinModeling::ReformulatedCashFlowStatement }
+      it "should be valid" do
+        subject.cash_investments_in_operations.total.abs.should be > 1.0
+      end
+    end
+ 
+    context "when given a Q2 report (and a previous Q1 report)" do
+      subject { @cash_flow_stmt_2011_q2.latest_quarterly_reformulated(@cash_flow_stmt_2011_q1) }
+      it { should be_an_instance_of FinModeling::ReformulatedCashFlowStatement }
+      it "should be valid" do
+        subject.cash_investments_in_operations.total.abs.should be > 1.0
+      end
+    end
+ 
+    context "when given a Q3 report (and a previous Q2 report)" do
+      subject { @cash_flow_stmt_2011_q3.latest_quarterly_reformulated(@cash_flow_stmt_2011_q2) }
+      it { should be_an_instance_of FinModeling::ReformulatedCashFlowStatement }
+      it "should be valid" do
+        subject.cash_investments_in_operations.total.abs.should be > 1.0
+      end
+    end
+ 
+    context "when given an annual report (and a previous Q3 report)" do
+      subject { @cash_flow_stmt.latest_quarterly_reformulated(@cash_flow_stmt_2011_q3) }
+      it { should be_an_instance_of FinModeling::ReformulatedCashFlowStatement }
+      it "should be valid" do
+        subject.cash_investments_in_operations.total.abs.should be > 1.0
+      end
+    end
+  end
+
+  describe "write_constructor" do
+    before(:all) do
+      file_name = "/tmp/finmodeling-cash_flow_stmt.rb"
+      item_name = "@cfs"
+      file = File.open(file_name, "w")
+      @cash_flow_stmt.write_constructor(file, item_name)
+      file.close
+
+      eval(File.read(file_name))
+
+      @loaded_cfs = eval(item_name)
+    end
+
+    it "writes itself to a file, and when reloaded, has the same periods" do
+      expected_periods = @cash_flow_stmt.periods.map{|x| x.to_pretty_s}.join(',')
+      @loaded_cfs.periods.map{|x| x.to_pretty_s}.join(',').should == expected_periods
+    end
+    it "writes itself to a file, and when reloaded, has the same change in cash" do
+      period = @cash_flow_stmt.periods.last
+      expected_cash_change = @cash_flow_stmt.cash_change_calculation.summary(:period=>period).total
+      @loaded_cfs.cash_change_calculation.summary(:period=>period).total.should be_within(1.0).of(expected_cash_change)
+    end
+  end
+
+end
+

data/spec/company_filing_calculation_spec.rb

@@ -0,0 +1,74 @@
+# company_filing_calculation_spec.rb
+
+require 'spec_helper'
+
+describe FinModeling::CompanyFilingCalculation  do
+  before(:all) do
+    google_2011_annual_rpt = "http://www.sec.gov/Archives/edgar/data/1288776/000119312512025336/0001193125-12-025336-index.htm"
+    @filing = FinModeling::AnnualReportFiling.download google_2011_annual_rpt
+  end
+
+  describe "new" do
+    before(:each) do
+      @calculation = FinModeling::Mocks::Calculation.new
+    end
+    it "takes a taxonomy and a xbrlware calculation and returns a CompanyFilingCalculation" do
+      FinModeling::CompanyFilingCalculation.new(@calculation).should be_an_instance_of FinModeling::CompanyFilingCalculation
+    end
+  end
+
+  describe "label" do
+    before(:each) do
+      @calculation = FinModeling::Mocks::Calculation.new
+    end
+    it "returns the calculation's label" do
+      cfc = FinModeling::CompanyFilingCalculation.new(@calculation)
+      cfc.label.should == @calculation.label
+    end
+  end
+
+  describe "periods" do
+    it "returns a PeriodArray, which helps filter and choose periods" do
+      @filing.balance_sheet.periods.should be_an_instance_of FinModeling::PeriodArray
+    end
+    it "returns an array of the periods over/at which this calculation can be queried" do
+      @filing.balance_sheet.periods.map{|x| x.to_s }.sort.should == ["2008-12-31", "2009-12-31", "2010-12-31", "2011-12-31"]
+    end
+  end
+
+  describe "leaf_items" do
+    before(:all) do
+      @assets = @filing.balance_sheet.assets_calculation
+      @period = @filing.balance_sheet.periods.last
+    end
+    it "returns an array of the leaf items in the calculation tree that match the period" do
+      @assets.leaf_items(:period => @period).length.should == 12
+    end
+    it "returns an array of the leaf items in the calculation tree that match the period" do
+      @assets.leaf_items(:period => @period).first.should be_an_instance_of Xbrlware::Item
+    end
+    it "returns all leaf items, if no period given" do
+      @assets.leaf_items.length.should == 26
+    end
+  end
+
+  describe "leaf_items_sum" do
+    before(:all) do
+      vepc_2010_annual_rpt = "http://www.sec.gov/Archives/edgar/data/103682/000119312511049905/d10k.htm"
+      @filing_with_mixed_order = FinModeling::AnnualReportFiling.download vepc_2010_annual_rpt
+
+      # this balance sheet has some items (accumulated depreciation) that 
+      # should be subtracted from total assets, which makes it a better test
+      # than the google annual report
+      balance_sheet = @filing_with_mixed_order.balance_sheet
+      @assets = balance_sheet.assets_calculation
+      @period = balance_sheet.periods.last
+    end
+    it "returns the sum of the calculation tree, in the given period" do
+      mapping = Xbrlware::ValueMapping.new
+      mapping.policy[:credit] = :flip
+
+      @assets.leaf_items_sum(:period=>@period, :mapping=>mapping).should be_within(1.0).of(42817000000.0)
+    end
+  end
+end