@novha/calc-engines 3.0.0 → 4.0.0

package/src/mortgage/usa/domain/types.ts

@@ -0,0 +1,52 @@
+import { OtherFees } from "../../domain/types";
+
+export interface MortgageRules {
+    loanConstraints: LoanConstraints;
+    interest: InterestRules;
+    transferTax: TransferTaxRules;
+}
+
+export interface LoanConstraints {
+    maxLtvPercent: number;
+    maxAmortizationYears: number;
+}
+
+export interface InterestRules {
+    compounding: 'MONTHLY';
+}
+
+export interface TransferTaxBracket {
+    upTo?: number;
+    above?: number;
+    rate: number;
+}
+
+export interface TransferTaxRules {
+    brackets: TransferTaxBracket[];
+}
+
+export interface AmortizationScheduleItem {
+    year: number;
+    principal: number;
+    interest: number;
+    balance: number;
+}
+
+export interface MortgageInput {
+    propertyPrice: number;
+    downPayment: number;
+    annualInterestRate: number;
+    amortizationYears: number;
+    isFirstTimeBuyer: boolean;
+}
+
+export interface MortgageOutput {
+    loanAmount: number;
+    totalMortgage: number;
+    monthlyPayment: number;
+    totalInterestPaid: number;
+    totalPaid: number;
+    transferTax: number;
+    amortizationSchedule: AmortizationScheduleItem[];
+    otherFees: OtherFees;
+}

package/test/germany-corporate-tax.test.ts

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+import { GermanyCorporateTaxServiceImpl } from '../src/corporate/germany/GermanyCorporateTaxServiceImpl';
+import { Input, Rules } from '../src/corporate/germany/domain/types';
+
+// Germany corporate tax rules
+const germanyCorporateRules: Rules = {
+    corporateIncomeTax: { rate: 0.15 },
+    solidaritySurcharge: { rate: 0.055 },
+    tradeTax: { multiplier: 0.035, assessmentRate: 4.0 },
+};
+
+describe('GermanyCorporateTaxServiceImpl', () => {
+    it('correctly calculates all components for €100,000 taxable income', () => {
+        const input: Input = { taxableIncome: 100000 };
+        const service = new GermanyCorporateTaxServiceImpl(input, germanyCorporateRules);
+        const result = service.calculate();
+
+        // Corp tax = 100000 * 15% = 15000
+        // Solidarity = 15000 * 5.5% = 825
+        // Trade tax = 100000 * 3.5% * 4.0 = 14000
+        // Total = 29825
+        expect(result.corporateTax).toBe(15000);
+        expect(result.solidaritySurcharge).toBe(825);
+        expect(result.tradeTax).toBeCloseTo(14000, 2);
+        expect(result.totalTax).toBeCloseTo(29825, 2);
+    });
+
+    it('calculates effective tax rate correctly', () => {
+        const input: Input = { taxableIncome: 100000 };
+        const service = new GermanyCorporateTaxServiceImpl(input, germanyCorporateRules);
+        const result = service.calculate();
+
+        // Effective rate = 29825 / 100000 * 100 = 29.825%
+        expect(result.effectiveTaxRate).toBeCloseTo(29.825, 3);
+    });
+
+    it('returns zero for all components when taxable income is zero', () => {
+        const input: Input = { taxableIncome: 0 };
+        const service = new GermanyCorporateTaxServiceImpl(input, germanyCorporateRules);
+        const result = service.calculate();
+
+        expect(result.corporateTax).toBe(0);
+        expect(result.solidaritySurcharge).toBe(0);
+        expect(result.tradeTax).toBe(0);
+        expect(result.totalTax).toBe(0);
+        expect(result.effectiveTaxRate).toBe(0);
+        expect(result.breakdowns).toHaveLength(0);
+    });
+
+    it('returns three breakdown entries for positive income', () => {
+        const input: Input = { taxableIncome: 100000 };
+        const service = new GermanyCorporateTaxServiceImpl(input, germanyCorporateRules);
+        const result = service.calculate();
+
+        expect(result.breakdowns).toHaveLength(3);
+    });
+
+    it('breakdown amounts match computed values', () => {
+        const input: Input = { taxableIncome: 100000 };
+        const service = new GermanyCorporateTaxServiceImpl(input, germanyCorporateRules);
+        const result = service.calculate();
+
+        expect(result.breakdowns[0].amount).toBe(15000);
+        expect(result.breakdowns[1].amount).toBe(825);
+        expect(result.breakdowns[2].amount).toBeCloseTo(14000, 2);
+    });
+
+    it('scales proportionally for different income levels', () => {
+        const input: Input = { taxableIncome: 200000 };
+        const service = new GermanyCorporateTaxServiceImpl(input, germanyCorporateRules);
+        const result = service.calculate();
+
+        expect(result.corporateTax).toBe(30000);
+        expect(result.solidaritySurcharge).toBe(1650);
+        expect(result.tradeTax).toBeCloseTo(28000, 2);
+        expect(result.totalTax).toBeCloseTo(59650, 2);
+    });
+});

package/test/germany-income-tax.test.ts

@@ -0,0 +1,114 @@
+import { GermanyIncomeTaxServiceImpl } from '../src/income-tax/germany/GermanyIncomeTaxServiceImpl';
+import { IncomeTaxRules } from '../src/income-tax/germany/domain/types';
+
+// Germany 2024 income tax rules (simplified bracket approach)
+const germanyRules: IncomeTaxRules = {
+    taxBrackets: [
+        { from: 0, to: 11604, rate: 0 },
+        { from: 11604, to: 17006, rate: 0.14 },
+        { from: 17006, to: 62810, rate: 0.24 },
+        { from: 62810, to: 277826, rate: 0.42 },
+        { from: 277826, to: null, rate: 0.45 },
+    ],
+    solidaritySurcharge: {
+        rate: 0.055,
+        exemptionThreshold: 18130,
+    },
+    socialContributions: {
+        rate: 0.197,
+    },
+};
+
+describe('GermanyIncomeTaxServiceImpl', () => {
+    it('returns zero income tax for income at or below the Grundfreibetrag', () => {
+        const service = new GermanyIncomeTaxServiceImpl(11604, germanyRules);
+        const result = service.calculateNetIncome();
+
+        expect(result.incomeTax).toBe(0);
+        expect(result.grossIncome).toBe(11604);
+    });
+
+    it('correctly calculates income tax for €30,000 income', () => {
+        const service = new GermanyIncomeTaxServiceImpl(30000, germanyRules);
+        const result = service.calculateNetIncome();
+
+        // 0%: 11604 * 0 = 0
+        // 14%: (17006 - 11604) * 0.14 = 5402 * 0.14 = 756.28
+        // 24%: (30000 - 17006) * 0.24 = 12994 * 0.24 = 3118.56
+        // Total = 3874.84
+        expect(result.incomeTax).toBeCloseTo(3874.84, 2);
+    });
+
+    it('correctly calculates income tax for €80,000 income', () => {
+        const service = new GermanyIncomeTaxServiceImpl(80000, germanyRules);
+        const result = service.calculateNetIncome();
+
+        // 0%: 11604 * 0 = 0
+        // 14%: (17006 - 11604) * 0.14 = 5402 * 0.14 = 756.28
+        // 24%: (62810 - 17006) * 0.24 = 45804 * 0.24 = 10992.96
+        // 42%: (80000 - 62810) * 0.42 = 17190 * 0.42 = 7219.80
+        // Total = 18969.04
+        expect(result.incomeTax).toBeCloseTo(18969.04, 2);
+    });
+
+    it('does not apply solidarity surcharge when income tax is below exemption threshold', () => {
+        // €30,000: income tax ≈ 3874.84 < 18130
+        const service = new GermanyIncomeTaxServiceImpl(30000, germanyRules);
+        const result = service.calculateNetIncome();
+
+        expect(result.solidaritySurcharge).toBe(0);
+    });
+
+    it('applies solidarity surcharge when income tax exceeds exemption threshold', () => {
+        // €80,000: income tax ≈ 18969.04 > 18130 → soli = 18969.04 * 5.5%
+        const service = new GermanyIncomeTaxServiceImpl(80000, germanyRules);
+        const result = service.calculateNetIncome();
+
+        expect(result.solidaritySurcharge).toBeCloseTo(18969.04 * 0.055, 2);
+    });
+
+    it('calculates social contributions as combined rate on gross income', () => {
+        const service = new GermanyIncomeTaxServiceImpl(30000, germanyRules);
+        const result = service.calculateNetIncome();
+
+        // 30000 * 19.7% = 5910
+        expect(result.socialContributions).toBeCloseTo(5910, 2);
+    });
+
+    it('net income equals gross income minus total deductions', () => {
+        const service = new GermanyIncomeTaxServiceImpl(50000, germanyRules);
+        const result = service.calculateNetIncome();
+
+        expect(result.netIncome).toBeCloseTo(
+            result.grossIncome - result.totalDeductions,
+            2,
+        );
+    });
+
+    it('total deductions equals income tax plus solidarity surcharge plus social contributions', () => {
+        const service = new GermanyIncomeTaxServiceImpl(80000, germanyRules);
+        const result = service.calculateNetIncome();
+
+        expect(result.totalDeductions).toBeCloseTo(
+            result.incomeTax + result.solidaritySurcharge + result.socialContributions,
+            2,
+        );
+    });
+
+    it('effective tax rate is income tax divided by gross income', () => {
+        const service = new GermanyIncomeTaxServiceImpl(80000, germanyRules);
+        const result = service.calculateNetIncome();
+
+        expect(result.effectiveTaxRate).toBeCloseTo(result.incomeTax / result.grossIncome, 4);
+    });
+
+    it('returns zero tax for zero income', () => {
+        const service = new GermanyIncomeTaxServiceImpl(0, germanyRules);
+        const result = service.calculateNetIncome();
+
+        expect(result.incomeTax).toBe(0);
+        expect(result.solidaritySurcharge).toBe(0);
+        expect(result.socialContributions).toBe(0);
+        expect(result.effectiveTaxRate).toBe(0);
+    });
+});

package/test/germany-mortgage.test.ts

@@ -0,0 +1,105 @@
+import { GermanyMortgageServiceImpl } from '../src/mortgage/germany/GermanyMortgageServiceImpl';
+import { MortgageInput, MortgageRules } from '../src/mortgage/germany/domain/types';
+
+// Germany mortgage rules
+const germanyMortgageRules: MortgageRules = {
+    loanConstraints: {
+        maxLtvPercent: 80,
+        maxAmortizationYears: 30,
+    },
+    interest: {
+        compounding: 'MONTHLY',
+    },
+    landTransferTax: {
+        rate: 0.035,
+    },
+    notaryFeeRate: 0.015,
+    registrationFeeRate: 0.005,
+};
+
+const defaultInput: MortgageInput = {
+    propertyPrice: 300000,
+    downPayment: 60000, // 20% down
+    annualInterestRate: 3.5,
+    amortizationYears: 25,
+};
+
+describe('GermanyMortgageServiceImpl', () => {
+    const service = new GermanyMortgageServiceImpl();
+
+    it('calculates loan amount correctly', () => {
+        const result = service.calculate(defaultInput, germanyMortgageRules);
+
+        expect(result.loanAmount).toBe(240000);
+    });
+
+    it('calculates monthly payment using standard amortization formula', () => {
+        const result = service.calculate(defaultInput, germanyMortgageRules);
+
+        const r = 0.035 / 12;
+        const n = 25 * 12;
+        const expected = 240000 * (r * Math.pow(1 + r, n)) / (Math.pow(1 + r, n) - 1);
+        expect(result.monthlyPayment).toBeCloseTo(expected, 2);
+    });
+
+    it('calculates Grunderwerbsteuer (land transfer tax) as flat rate on property price', () => {
+        const result = service.calculate(defaultInput, germanyMortgageRules);
+
+        // 300000 * 3.5% = 10500
+        expect(result.landTransferTax).toBeCloseTo(10500, 2);
+    });
+
+    it('calculates notary fees as flat rate on property price', () => {
+        const result = service.calculate(defaultInput, germanyMortgageRules);
+
+        // 300000 * 1.5% = 4500
+        expect(result.notaryFees).toBe(4500);
+    });
+
+    it('calculates registration fees as flat rate on property price', () => {
+        const result = service.calculate(defaultInput, germanyMortgageRules);
+
+        // 300000 * 0.5% = 1500
+        expect(result.registrationFees).toBe(1500);
+    });
+
+    it('generates amortization schedule with correct length', () => {
+        const result = service.calculate(defaultInput, germanyMortgageRules);
+
+        expect(result.amortizationSchedule.length).toBe(25);
+        expect(result.amortizationSchedule[0].year).toBe(1);
+        expect(result.amortizationSchedule[24].balance).toBeCloseTo(0, 0);
+    });
+
+    it('amortization schedule balance decreases over time', () => {
+        const result = service.calculate(defaultInput, germanyMortgageRules);
+        const schedule = result.amortizationSchedule;
+
+        for (let i = 1; i < schedule.length; i++) {
+            expect(schedule[i].balance).toBeLessThan(schedule[i - 1].balance);
+        }
+    });
+
+    it('totalPaid equals monthlyPayment * totalPayments', () => {
+        const result = service.calculate(defaultInput, germanyMortgageRules);
+        const totalPayments = 25 * 12;
+
+        expect(result.totalPaid).toBeCloseTo(result.monthlyPayment * totalPayments, 0);
+    });
+
+    it('throws error when loan amount is zero or negative', () => {
+        const input: MortgageInput = {
+            ...defaultInput,
+            downPayment: 300000,
+        };
+
+        expect(() => service.calculate(input, germanyMortgageRules)).toThrow('Invalid loan amount');
+    });
+
+    it('otherFees includes notary fees label', () => {
+        const result = service.calculate(defaultInput, germanyMortgageRules);
+
+        expect(result.otherFees.notaryFees.label).toBe('NOTARY_FEES');
+        expect(result.otherFees.notaryFees.value).toBe(result.notaryFees);
+    });
+});

package/test/usa-corporate-tax.test.ts

@@ -0,0 +1,59 @@
+import { USACorporateTaxServiceImpl } from '../src/corporate/usa/USACorporateTaxServiceImpl';
+import { Input, Rules } from '../src/corporate/usa/domain/types';
+
+// USA federal corporate tax rules (TCJA 2017, flat 21%)
+const usaCorporateRules: Rules = {
+    regime: {
+        type: 'flat',
+        rate: 0.21,
+    },
+};
+
+describe('USACorporateTaxServiceImpl', () => {
+    it('applies flat 21% rate for $100,000 taxable income', () => {
+        const input: Input = { taxableIncome: 100000 };
+        const service = new USACorporateTaxServiceImpl(input, usaCorporateRules);
+        const result = service.calculate();
+
+        expect(result.corporateTax).toBe(21000);
+        expect(result.effectiveTaxRate).toBe(21);
+    });
+
+    it('returns zero tax for zero taxable income', () => {
+        const input: Input = { taxableIncome: 0 };
+        const service = new USACorporateTaxServiceImpl(input, usaCorporateRules);
+        const result = service.calculate();
+
+        expect(result.corporateTax).toBe(0);
+        expect(result.effectiveTaxRate).toBe(0);
+        expect(result.breakdowns).toHaveLength(0);
+    });
+
+    it('effective tax rate is always 21% for positive income', () => {
+        const input: Input = { taxableIncome: 500000 };
+        const service = new USACorporateTaxServiceImpl(input, usaCorporateRules);
+        const result = service.calculate();
+
+        expect(result.effectiveTaxRate).toBe(21);
+        expect(result.corporateTax).toBe(105000);
+    });
+
+    it('returns one breakdown entry for flat rate', () => {
+        const input: Input = { taxableIncome: 100000 };
+        const service = new USACorporateTaxServiceImpl(input, usaCorporateRules);
+        const result = service.calculate();
+
+        expect(result.breakdowns).toHaveLength(1);
+        expect(result.breakdowns[0].rate).toBe(0.21);
+        expect(result.breakdowns[0].amount).toBe(21000);
+    });
+
+    it('scales linearly for large income', () => {
+        const input: Input = { taxableIncome: 1000000 };
+        const service = new USACorporateTaxServiceImpl(input, usaCorporateRules);
+        const result = service.calculate();
+
+        expect(result.corporateTax).toBe(210000);
+        expect(result.effectiveTaxRate).toBe(21);
+    });
+});

package/test/usa-income-tax.test.ts

@@ -0,0 +1,138 @@
+import { USAIncomeTaxServiceImpl } from '../src/income-tax/usa/USAIncomeTaxServiceImpl';
+import { IncomeTaxRules } from '../src/income-tax/usa/domain/types';
+
+// USA 2024 federal income tax rules (single filer)
+const usaRules: IncomeTaxRules = {
+    taxBrackets: [
+        { from: 0, to: 11600, rate: 0.10 },
+        { from: 11600, to: 47150, rate: 0.12 },
+        { from: 47150, to: 100525, rate: 0.22 },
+        { from: 100525, to: 191950, rate: 0.24 },
+        { from: 191950, to: 243725, rate: 0.32 },
+        { from: 243725, to: 609350, rate: 0.35 },
+        { from: 609350, to: null, rate: 0.37 },
+    ],
+    standardDeduction: { amount: 14600 },
+    fica: {
+        socialSecurity: { rate: 0.062, wageBase: 168600 },
+        medicare: { rate: 0.0145, additionalRate: 0.009, additionalThreshold: 200000 },
+    },
+};
+
+describe('USAIncomeTaxServiceImpl', () => {
+    it('returns zero income tax for income at or below the standard deduction', () => {
+        const service = new USAIncomeTaxServiceImpl(14600, usaRules);
+        const result = service.calculateNetIncome();
+
+        expect(result.incomeTax).toBe(0);
+        expect(result.grossIncome).toBe(14600);
+        expect(result.standardDeduction).toBe(14600);
+    });
+
+    it('correctly calculates income tax for $50,000 income', () => {
+        const service = new USAIncomeTaxServiceImpl(50000, usaRules);
+        const result = service.calculateNetIncome();
+
+        // Standard deduction = $14,600
+        // Taxable income = 50000 - 14600 = 35400
+        // 10%: 11600 * 0.10 = 1160
+        // 12%: (35400 - 11600) * 0.12 = 23800 * 0.12 = 2856
+        // Total = 4016
+        expect(result.incomeTax).toBe(4016);
+        expect(result.standardDeduction).toBe(14600);
+    });
+
+    it('correctly calculates income tax for $100,000 income', () => {
+        const service = new USAIncomeTaxServiceImpl(100000, usaRules);
+        const result = service.calculateNetIncome();
+
+        // Taxable income = 100000 - 14600 = 85400
+        // 10%: 11600 * 0.10 = 1160
+        // 12%: (47150 - 11600) * 0.12 = 35550 * 0.12 = 4266
+        // 22%: (85400 - 47150) * 0.22 = 38250 * 0.22 = 8415
+        // Total = 13841
+        expect(result.incomeTax).toBe(13841);
+    });
+
+    it('correctly calculates income tax for $200,000 income', () => {
+        const service = new USAIncomeTaxServiceImpl(200000, usaRules);
+        const result = service.calculateNetIncome();
+
+        // Taxable income = 200000 - 14600 = 185400
+        // 10%: 11600 * 0.10 = 1160
+        // 12%: (47150 - 11600) * 0.12 = 4266
+        // 22%: (100525 - 47150) * 0.22 = 11742.50
+        // 24%: (185400 - 100525) * 0.24 = 84875 * 0.24 = 20370
+        // Total = 37538.50
+        expect(result.incomeTax).toBe(37538.50);
+    });
+
+    it('calculates Social Security correctly up to wage base', () => {
+        const service = new USAIncomeTaxServiceImpl(50000, usaRules);
+        const result = service.calculateNetIncome();
+
+        // Social Security: 50000 * 6.2% = 3100
+        expect(result.socialSecurity).toBeCloseTo(3100, 2);
+    });
+
+    it('caps Social Security at the wage base', () => {
+        const service = new USAIncomeTaxServiceImpl(200000, usaRules);
+        const result = service.calculateNetIncome();
+
+        // Social Security: 168600 * 6.2% = 10453.20
+        expect(result.socialSecurity).toBeCloseTo(10453.20, 2);
+    });
+
+    it('calculates Medicare without additional tax below $200,000 threshold', () => {
+        const service = new USAIncomeTaxServiceImpl(100000, usaRules);
+        const result = service.calculateNetIncome();
+
+        // Medicare: 100000 * 1.45% = 1450
+        expect(result.medicare).toBeCloseTo(1450, 2);
+    });
+
+    it('applies additional Medicare tax above $200,000 threshold', () => {
+        const service = new USAIncomeTaxServiceImpl(250000, usaRules);
+        const result = service.calculateNetIncome();
+
+        // Medicare: 250000 * 1.45% + (250000 - 200000) * 0.9% = 3625 + 450 = 4075
+        expect(result.medicare).toBeCloseTo(4075, 2);
+    });
+
+    it('net income equals gross income minus total deductions', () => {
+        const service = new USAIncomeTaxServiceImpl(100000, usaRules);
+        const result = service.calculateNetIncome();
+
+        expect(result.netIncome).toBeCloseTo(
+            result.grossIncome - result.totalDeductions,
+            2,
+        );
+    });
+
+    it('total deductions equals income tax plus FICA', () => {
+        const service = new USAIncomeTaxServiceImpl(100000, usaRules);
+        const result = service.calculateNetIncome();
+
+        expect(result.totalDeductions).toBeCloseTo(
+            result.incomeTax + result.socialSecurity + result.medicare,
+            2,
+        );
+    });
+
+    it('effective tax rate is income tax divided by gross income', () => {
+        const service = new USAIncomeTaxServiceImpl(100000, usaRules);
+        const result = service.calculateNetIncome();
+
+        expect(result.effectiveTaxRate).toBeCloseTo(result.incomeTax / result.grossIncome, 4);
+    });
+
+    it('returns zero tax for zero income', () => {
+        const service = new USAIncomeTaxServiceImpl(0, usaRules);
+        const result = service.calculateNetIncome();
+
+        expect(result.incomeTax).toBe(0);
+        expect(result.socialSecurity).toBe(0);
+        expect(result.medicare).toBe(0);
+        expect(result.effectiveTaxRate).toBe(0);
+    });
+});

package/test/usa-mortgage.test.ts

@@ -0,0 +1,97 @@
+import { USAMortgageServiceImpl } from '../src/mortgage/usa/USAMortgageServiceImpl';
+import { MortgageInput, MortgageRules } from '../src/mortgage/usa/domain/types';
+
+// USA federal mortgage rules (no federal transfer tax)
+const usaMortgageRules: MortgageRules = {
+    loanConstraints: {
+        maxLtvPercent: 97,
+        maxAmortizationYears: 30,
+    },
+    interest: {
+        compounding: 'MONTHLY',
+    },
+    transferTax: {
+        brackets: [
+            { above: 0, rate: 0 },
+        ],
+    },
+};
+
+const defaultInput: MortgageInput = {
+    propertyPrice: 400000,
+    downPayment: 80000, // 20% down
+    annualInterestRate: 5.0,
+    amortizationYears: 30,
+    isFirstTimeBuyer: false,
+};
+
+describe('USAMortgageServiceImpl', () => {
+    const service = new USAMortgageServiceImpl();
+
+    it('calculates loan amount correctly', () => {
+        const result = service.calculate(defaultInput, usaMortgageRules);
+
+        expect(result.loanAmount).toBe(320000);
+    });
+
+    it('calculates monthly payment using standard amortization formula', () => {
+        const result = service.calculate(defaultInput, usaMortgageRules);
+
+        const r = 0.05 / 12;
+        const n = 30 * 12;
+        const expected = 320000 * (r * Math.pow(1 + r, n)) / (Math.pow(1 + r, n) - 1);
+        expect(result.monthlyPayment).toBeCloseTo(expected, 2);
+    });
+
+    it('totalPaid equals monthlyPayment * totalPayments', () => {
+        const result = service.calculate(defaultInput, usaMortgageRules);
+        const totalPayments = 30 * 12;
+
+        expect(result.totalPaid).toBeCloseTo(result.monthlyPayment * totalPayments, 0);
+    });
+
+    it('calculates zero federal transfer tax', () => {
+        const result = service.calculate(defaultInput, usaMortgageRules);
+
+        expect(result.transferTax).toBe(0);
+    });
+
+    it('generates amortization schedule with correct length', () => {
+        const result = service.calculate(defaultInput, usaMortgageRules);
+
+        expect(result.amortizationSchedule.length).toBe(30);
+        expect(result.amortizationSchedule[0].year).toBe(1);
+        expect(result.amortizationSchedule[29].balance).toBeCloseTo(0, 0);
+    });
+
+    it('amortization schedule balance decreases over time', () => {
+        const result = service.calculate(defaultInput, usaMortgageRules);
+        const schedule = result.amortizationSchedule;
+
+        for (let i = 1; i < schedule.length; i++) {
+            expect(schedule[i].balance).toBeLessThan(schedule[i - 1].balance);
+        }
+    });
+
+    it('throws error when loan amount is zero or negative', () => {
+        const input: MortgageInput = {
+            ...defaultInput,
+            downPayment: 400000,
+        };
+
+        expect(() => service.calculate(input, usaMortgageRules)).toThrow('Invalid loan amount');
+    });
+
+    it('otherFees includes transfer tax label', () => {
+        const result = service.calculate(defaultInput, usaMortgageRules);
+
+        expect(result.otherFees.notaryFees.label).toBe('TRANSFER_TAX');
+        expect(result.otherFees.notaryFees.value).toBe(result.transferTax);
+    });
+
+    it('totalInterestPaid equals totalPaid minus loanAmount', () => {
+        const result = service.calculate(defaultInput, usaMortgageRules);
+
+        expect(result.totalInterestPaid).toBeCloseTo(result.totalPaid - result.loanAmount, 2);
+    });
+});