jaz-cli 2.8.0 → 2.9.0

package/dist/__tests__/tax-sg-form-cs.test.js

@@ -0,0 +1,687 @@
+import { describe, it, expect } from 'vitest';
+import { computeFormCs } from '../tax/sg/form-cs.js';
+// ── Helper factory ──────────────────────────────────────────────
+function makeInput(overrides = {}) {
+    return {
+        ya: 2026,
+        basisPeriodStart: '2025-01-01',
+        basisPeriodEnd: '2025-12-31',
+        revenue: 500_000,
+        accountingProfit: 100_000,
+        addBacks: {
+            depreciation: 0,
+            amortization: 0,
+            rouDepreciation: 0,
+            leaseInterest: 0,
+            generalProvisions: 0,
+            donations: 0,
+            entertainment: 0,
+            penalties: 0,
+            privateCar: 0,
+            capitalExpOnPnl: 0,
+            unrealizedFxLoss: 0,
+            otherNonDeductible: 0,
+        },
+        deductions: {
+            actualLeasePayments: 0,
+            unrealizedFxGain: 0,
+            exemptDividends: 0,
+            exemptIncome: 0,
+            otherDeductions: 0,
+        },
+        capitalAllowances: {
+            currentYearClaim: 0,
+            balanceBroughtForward: 0,
+        },
+        enhancedDeductions: {
+            rdExpenditure: 0,
+            rdMultiplier: 2.5,
+            ipRegistration: 0,
+            ipMultiplier: 2.0,
+            donations250Base: 0,
+            s14qRenovation: 0,
+        },
+        losses: { broughtForward: 0 },
+        donationsCarryForward: { broughtForward: 0 },
+        exemptionType: 'pte',
+        ...overrides,
+    };
+}
+/** Merge nested addBacks while keeping all other defaults. */
+function withAddBacks(partial, base) {
+    const input = makeInput(base);
+    return { ...input, addBacks: { ...input.addBacks, ...partial } };
+}
+/** Merge nested deductions while keeping all other defaults. */
+function withDeductions(partial, base) {
+    const input = makeInput(base);
+    return { ...input, deductions: { ...input.deductions, ...partial } };
+}
+// ── Form type determination ─────────────────────────────────────
+describe('Form type determination', () => {
+    it('1. revenue $200K -> formType C-S Lite', () => {
+        const r = computeFormCs(makeInput({ revenue: 200_000 }));
+        expect(r.formType).toBe('C-S Lite');
+        expect(r.eligible).toBe(true);
+    });
+    it('2. revenue $500K -> formType C-S', () => {
+        const r = computeFormCs(makeInput({ revenue: 500_000 }));
+        expect(r.formType).toBe('C-S');
+        expect(r.eligible).toBe(true);
+    });
+    it('3. revenue $5M -> formType C-S, eligible', () => {
+        const r = computeFormCs(makeInput({ revenue: 5_000_000 }));
+        expect(r.formType).toBe('C-S');
+        expect(r.eligible).toBe(true);
+    });
+    it('4. revenue $5.1M -> not eligible', () => {
+        const r = computeFormCs(makeInput({ revenue: 5_100_000 }));
+        expect(r.formType).toBe('C-S');
+        expect(r.eligible).toBe(false);
+    });
+});
+// ── Basic computation — simple profitable company ───────────────
+describe('Basic computation — simple profitable company', () => {
+    it('5. profit $100K, PTE — chargeableIncome, exempt, taxable, grossTax, rebate', () => {
+        const r = computeFormCs(makeInput());
+        expect(r.chargeableIncome).toBeCloseTo(100_000, 2);
+        // PTE: 10K×75% = 7,500 + 90K×50% = 45,000 → 52,500 exempt
+        expect(r.exemptAmount).toBeCloseTo(52_500, 2);
+        expect(r.taxableIncome).toBeCloseTo(47_500, 2);
+        // 47,500 × 17% = 8,075
+        expect(r.grossTax).toBeCloseTo(8_075, 2);
+        // YA 2026: 40% capped at 40K → 8,075 × 0.40 = 3,230
+        expect(r.citRebate).toBeCloseTo(3_230, 2);
+        expect(r.netTaxPayable).toBeCloseTo(4_845, 2);
+    });
+    it('6. profit $100K, SUTE — exempt $75K, taxable $25K', () => {
+        const r = computeFormCs(makeInput({ exemptionType: 'sute' }));
+        // SUTE: 100K × 75% = 75,000 exempt
+        expect(r.exemptAmount).toBeCloseTo(75_000, 2);
+        expect(r.taxableIncome).toBeCloseTo(25_000, 2);
+        // 25,000 × 17% = 4,250
+        expect(r.grossTax).toBeCloseTo(4_250, 2);
+    });
+});
+// ── Add-backs ───────────────────────────────────────────────────
+describe('Add-backs', () => {
+    it('7. profit $100K + depreciation $15K -> adjustedProfit $115K', () => {
+        const input = withAddBacks({ depreciation: 15_000 });
+        const r = computeFormCs(input);
+        expect(r.totalAddBacks).toBeCloseTo(15_000, 2);
+        expect(r.adjustedProfit).toBeCloseTo(115_000, 2);
+    });
+    it('8. all add-back fields populated -> totalAddBacks is sum of all', () => {
+        const input = withAddBacks({
+            depreciation: 10_000,
+            amortization: 5_000,
+            rouDepreciation: 3_000,
+            leaseInterest: 2_000,
+            generalProvisions: 4_000,
+            donations: 1_000,
+            entertainment: 500,
+            penalties: 300,
+            privateCar: 200,
+            capitalExpOnPnl: 1_500,
+            unrealizedFxLoss: 800,
+            otherNonDeductible: 100,
+        });
+        const r = computeFormCs(input);
+        const expected = 10_000 + 5_000 + 3_000 + 2_000 + 4_000 + 1_000 + 500 + 300 + 200 + 1_500 + 800 + 100;
+        expect(r.totalAddBacks).toBeCloseTo(expected, 2);
+        expect(r.adjustedProfit).toBeCloseTo(100_000 + expected, 2);
+    });
+    it('9. only non-zero add-backs appear in schedule', () => {
+        const input = withAddBacks({ depreciation: 5_000, entertainment: 2_000 });
+        const r = computeFormCs(input);
+        const subItems = r.schedule.filter(s => s.indent === 1 && s.label !== '');
+        const labels = subItems.map(s => s.label);
+        expect(labels).toContain('Depreciation');
+        expect(labels).toContain('Entertainment');
+        expect(labels).not.toContain('Amortization');
+        expect(labels).not.toContain('Penalties & fines');
+    });
+});
+// ── Deductions ──────────────────────────────────────────────────
+describe('Deductions', () => {
+    it('10. deductions (actual lease $5K, unrealizedFxGain $2K) -> adjustedProfit $93K', () => {
+        const input = withDeductions({ actualLeasePayments: 5_000, unrealizedFxGain: 2_000 });
+        const r = computeFormCs(input);
+        expect(r.totalDeductions).toBeCloseTo(7_000, 2);
+        expect(r.adjustedProfit).toBeCloseTo(93_000, 2);
+    });
+    it('11. add-backs AND deductions combined', () => {
+        let input = withAddBacks({ depreciation: 20_000 });
+        input = { ...input, deductions: { ...input.deductions, actualLeasePayments: 10_000 } };
+        const r = computeFormCs(input);
+        // 100K + 20K - 10K = 110K
+        expect(r.adjustedProfit).toBeCloseTo(110_000, 2);
+    });
+});
+// ── Capital allowances (set-off order) ──────────────────────────
+describe('Capital allowances', () => {
+    it('12. adjusted profit $100K, current CA $30K -> remaining $70K', () => {
+        const input = makeInput({
+            capitalAllowances: { currentYearClaim: 30_000, balanceBroughtForward: 0 },
+        });
+        const r = computeFormCs(input);
+        expect(r.capitalAllowanceClaim).toBeCloseTo(30_000, 2);
+        expect(r.chargeableIncomeBeforeLosses).toBeCloseTo(70_000, 2);
+    });
+    it('13. adjusted profit $100K, current CA $30K + unabsorbed b/f CA $20K -> remaining $50K', () => {
+        const input = makeInput({
+            capitalAllowances: { currentYearClaim: 30_000, balanceBroughtForward: 20_000 },
+        });
+        const r = computeFormCs(input);
+        expect(r.capitalAllowanceClaim).toBeCloseTo(50_000, 2);
+        expect(r.chargeableIncomeBeforeLosses).toBeCloseTo(50_000, 2);
+    });
+    it('14. adjusted profit $50K, current CA $80K -> claim only $50K, carry forward $30K', () => {
+        const input = makeInput({
+            accountingProfit: 50_000,
+            capitalAllowances: { currentYearClaim: 80_000, balanceBroughtForward: 0 },
+        });
+        const r = computeFormCs(input);
+        expect(r.capitalAllowanceClaim).toBeCloseTo(50_000, 2);
+        expect(r.chargeableIncomeBeforeLosses).toBeCloseTo(0, 2);
+        expect(r.unabsorbedCapitalAllowances).toBeCloseTo(30_000, 2);
+    });
+    it('15. adjusted profit $0 (zero), CA $30K -> claim $0, carry forward $30K', () => {
+        const input = makeInput({
+            accountingProfit: 0,
+            capitalAllowances: { currentYearClaim: 30_000, balanceBroughtForward: 0 },
+        });
+        const r = computeFormCs(input);
+        expect(r.capitalAllowanceClaim).toBeCloseTo(0, 2);
+        expect(r.unabsorbedCapitalAllowances).toBeCloseTo(30_000, 2);
+    });
+    it('16. negative adjusted profit: no CA claimed, full CA carried forward', () => {
+        // profit = -20K, addBacks = 0, deductions = 0 -> adjustedProfit = -20K
+        const input = makeInput({
+            accountingProfit: -20_000,
+            capitalAllowances: { currentYearClaim: 30_000, balanceBroughtForward: 10_000 },
+        });
+        const r = computeFormCs(input);
+        expect(r.capitalAllowanceClaim).toBeCloseTo(0, 2);
+        expect(r.unabsorbedCapitalAllowances).toBeCloseTo(40_000, 2);
+    });
+});
+// ── Enhanced deductions ─────────────────────────────────────────
+describe('Enhanced deductions', () => {
+    it('17. R&D expenditure $10K at 2.5x -> enhanced portion = $15K', () => {
+        const input = makeInput({
+            enhancedDeductions: {
+                rdExpenditure: 10_000,
+                rdMultiplier: 2.5,
+                ipRegistration: 0,
+                ipMultiplier: 2.0,
+                donations250Base: 0,
+                s14qRenovation: 0,
+            },
+        });
+        const r = computeFormCs(input);
+        // Enhanced R&D = 10K × (2.5 - 1) = 15K
+        expect(r.enhancedDeductionTotal).toBeCloseTo(15_000, 2);
+        // CI before losses = 100K - 0 (CA) - 15K (enhanced) = 85K
+        expect(r.chargeableIncomeBeforeLosses).toBeCloseTo(85_000, 2);
+    });
+    it('18. R&D expenditure $10K at 4.0x -> enhanced portion = $30K', () => {
+        const input = makeInput({
+            enhancedDeductions: {
+                rdExpenditure: 10_000,
+                rdMultiplier: 4.0,
+                ipRegistration: 0,
+                ipMultiplier: 2.0,
+                donations250Base: 0,
+                s14qRenovation: 0,
+            },
+        });
+        const r = computeFormCs(input);
+        expect(r.enhancedDeductionTotal).toBeCloseTo(30_000, 2);
+    });
+    it('19. IP registration $5K at 2.0x -> enhanced = $5K', () => {
+        const input = makeInput({
+            enhancedDeductions: {
+                rdExpenditure: 0,
+                rdMultiplier: 2.5,
+                ipRegistration: 5_000,
+                ipMultiplier: 2.0,
+                donations250Base: 0,
+                s14qRenovation: 0,
+            },
+        });
+        const r = computeFormCs(input);
+        // IP enhanced = 5K × (2.0 - 1) = 5K
+        expect(r.enhancedDeductionTotal).toBeCloseTo(5_000, 2);
+    });
+    it('20. donations 250%: base $10K -> enhanced = $15K', () => {
+        const input = makeInput({
+            enhancedDeductions: {
+                rdExpenditure: 0,
+                rdMultiplier: 2.5,
+                ipRegistration: 0,
+                ipMultiplier: 2.0,
+                donations250Base: 10_000,
+                s14qRenovation: 0,
+            },
+        });
+        const r = computeFormCs(input);
+        // Donation enhanced = 10K × (2.5 - 1) = 15K
+        expect(r.enhancedDeductionTotal).toBeCloseTo(15_000, 2);
+    });
+    it('21. S14Q renovation $20K -> enhanced = $20K', () => {
+        const input = makeInput({
+            enhancedDeductions: {
+                rdExpenditure: 0,
+                rdMultiplier: 2.5,
+                ipRegistration: 0,
+                ipMultiplier: 2.0,
+                donations250Base: 0,
+                s14qRenovation: 20_000,
+            },
+        });
+        const r = computeFormCs(input);
+        expect(r.enhancedDeductionTotal).toBeCloseTo(20_000, 2);
+    });
+    it('22. enhanced claims capped at remaining CI', () => {
+        // profit $30K, CA $10K -> remaining $20K, but enhanced total = $30K
+        const input = makeInput({
+            accountingProfit: 30_000,
+            capitalAllowances: { currentYearClaim: 10_000, balanceBroughtForward: 0 },
+            enhancedDeductions: {
+                rdExpenditure: 20_000,
+                rdMultiplier: 2.5,
+                ipRegistration: 0,
+                ipMultiplier: 2.0,
+                donations250Base: 0,
+                s14qRenovation: 0,
+            },
+        });
+        const r = computeFormCs(input);
+        // Adjusted profit = 30K, after CA = 20K, enhanced total = 20K×(2.5-1) = 30K
+        // Capped at 20K
+        expect(r.enhancedDeductionTotal).toBeCloseTo(20_000, 2);
+        // chargeableIncomeBeforeLosses floored at 0 because remainingCI went to 0
+        // then prior CA = 0 claimed
+        expect(r.chargeableIncomeBeforeLosses).toBeCloseTo(0, 2);
+    });
+});
+// ── Loss relief ─────────────────────────────────────────────────
+describe('Loss relief', () => {
+    it('23. CI before losses $80K, losses b/f $50K -> lossRelief $50K, CI $30K', () => {
+        // adjustedProfit = $80K → chargeableIncomeBeforeLosses = $80K
+        const input = makeInput({
+            accountingProfit: 80_000,
+            losses: { broughtForward: 50_000 },
+        });
+        const r = computeFormCs(input);
+        expect(r.chargeableIncomeBeforeLosses).toBeCloseTo(80_000, 2);
+        expect(r.lossRelief).toBeCloseTo(50_000, 2);
+        expect(r.chargeableIncome).toBeCloseTo(30_000, 2);
+    });
+    it('24. CI before losses $30K, losses b/f $50K -> lossRelief $30K', () => {
+        const input = makeInput({
+            accountingProfit: 30_000,
+            losses: { broughtForward: 50_000 },
+        });
+        const r = computeFormCs(input);
+        expect(r.lossRelief).toBeCloseTo(30_000, 2);
+        expect(r.chargeableIncome).toBeCloseTo(0, 2);
+        expect(r.unabsorbedLosses).toBeCloseTo(20_000, 2);
+    });
+    it('25. CI before losses $0 -> no loss relief, full carry forward', () => {
+        const input = makeInput({
+            accountingProfit: 0,
+            losses: { broughtForward: 50_000 },
+        });
+        const r = computeFormCs(input);
+        expect(r.lossRelief).toBeCloseTo(0, 2);
+        expect(r.unabsorbedLosses).toBeCloseTo(50_000, 2);
+    });
+});
+// ── Donation relief ─────────────────────────────────────────────
+describe('Donation relief', () => {
+    it('26. CI after losses $50K, donations base $10K (x250% = $25K) -> relief $25K', () => {
+        const input = makeInput({
+            accountingProfit: 50_000,
+            enhancedDeductions: {
+                rdExpenditure: 0,
+                rdMultiplier: 2.5,
+                ipRegistration: 0,
+                ipMultiplier: 2.0,
+                donations250Base: 10_000,
+                s14qRenovation: 0,
+            },
+        });
+        const r = computeFormCs(input);
+        // Enhanced deduction from donations: 10K × (2.5-1) = 15K
+        // Adjusted profit = 50K, after enhanced = 50K - 15K = 35K (chargeableIncomeBeforeLosses)
+        // ciAfterLosses = 35K
+        // Donation relief: current donation 250% = 10K × 2.5 = 25K
+        // Relief = min(25K, 35K) = 25K
+        expect(r.donationRelief).toBeCloseTo(25_000, 2);
+        // chargeableIncome = 35K - 25K = 10K
+        expect(r.chargeableIncome).toBeCloseTo(10_000, 2);
+    });
+    it('27. CI after losses $20K, donations available $30K -> relief capped at $20K', () => {
+        const input = makeInput({
+            accountingProfit: 20_000,
+            enhancedDeductions: {
+                rdExpenditure: 0,
+                rdMultiplier: 2.5,
+                ipRegistration: 0,
+                ipMultiplier: 2.0,
+                donations250Base: 12_000, // 12K × 2.5 = 30K
+                s14qRenovation: 0,
+            },
+        });
+        const r = computeFormCs(input);
+        // Enhanced deduction: 12K × (2.5-1) = 18K, capped at 20K remaining = 18K
+        // chargeableIncomeBeforeLosses = 20K - 18K = 2K
+        // Donation relief: 12K × 2.5 = 30K, capped at 2K
+        expect(r.donationRelief).toBeCloseTo(2_000, 2);
+        expect(r.chargeableIncome).toBeCloseTo(0, 2);
+    });
+    it('28. prior donations b/f $5K + current $25K -> uses current first', () => {
+        const input = makeInput({
+            accountingProfit: 100_000,
+            enhancedDeductions: {
+                rdExpenditure: 0,
+                rdMultiplier: 2.5,
+                ipRegistration: 0,
+                ipMultiplier: 2.0,
+                donations250Base: 10_000, // 10K × 2.5 = 25K
+                s14qRenovation: 0,
+            },
+            donationsCarryForward: { broughtForward: 5_000 },
+        });
+        const r = computeFormCs(input);
+        // Enhanced deduction: 10K × (2.5-1) = 15K
+        // Adjusted profit = 100K, after enhanced = 85K
+        // Donation relief: current = 10K × 2.5 = 25K, + prior = 5K = 30K total
+        // CI after losses = 85K, donation relief = min(30K, 85K) = 30K
+        expect(r.donationRelief).toBeCloseTo(30_000, 2);
+        // Chargeable income = 85K - 30K = 55K
+        expect(r.chargeableIncome).toBeCloseTo(55_000, 2);
+        // All prior donations used
+        expect(r.unabsorbedDonations).toBeCloseTo(0, 2);
+    });
+});
+// ── Chargeable income floor ─────────────────────────────────────
+describe('Chargeable income floor', () => {
+    it('29. all reliefs exceed income -> chargeableIncome = 0', () => {
+        const input = makeInput({
+            accountingProfit: 10_000,
+            capitalAllowances: { currentYearClaim: 5_000, balanceBroughtForward: 0 },
+            losses: { broughtForward: 20_000 },
+        });
+        const r = computeFormCs(input);
+        // Adjusted profit = 10K, CA = 5K, CI before losses = 5K
+        // Losses = 20K but capped at 5K
+        expect(r.chargeableIncome).toBeCloseTo(0, 2);
+        expect(r.grossTax).toBeCloseTo(0, 2);
+        expect(r.netTaxPayable).toBeCloseTo(0, 2);
+    });
+});
+// ── Tax computation ─────────────────────────────────────────────
+describe('Tax computation', () => {
+    it('30. CI $200K, PTE -> exempt $102,500, taxable $97,500, grossTax $16,575', () => {
+        const input = makeInput({ accountingProfit: 200_000 });
+        const r = computeFormCs(input);
+        expect(r.chargeableIncome).toBeCloseTo(200_000, 2);
+        // PTE: 10K×75% = 7,500 + 190K×50% = 95,000 → 102,500
+        expect(r.exemptAmount).toBeCloseTo(102_500, 2);
+        expect(r.taxableIncome).toBeCloseTo(97_500, 2);
+        expect(r.grossTax).toBeCloseTo(16_575, 2);
+    });
+    it('31. CI $200K, SUTE -> exempt $125,000, taxable $75,000, grossTax $12,750', () => {
+        const input = makeInput({ accountingProfit: 200_000, exemptionType: 'sute' });
+        const r = computeFormCs(input);
+        expect(r.exemptAmount).toBeCloseTo(125_000, 2);
+        expect(r.taxableIncome).toBeCloseTo(75_000, 2);
+        expect(r.grossTax).toBeCloseTo(12_750, 2);
+    });
+    it('32. CI $200K, none -> exempt $0, taxable $200K, grossTax $34,000', () => {
+        const input = makeInput({ accountingProfit: 200_000, exemptionType: 'none' });
+        const r = computeFormCs(input);
+        expect(r.exemptAmount).toBeCloseTo(0, 2);
+        expect(r.taxableIncome).toBeCloseTo(200_000, 2);
+        expect(r.grossTax).toBeCloseTo(34_000, 2);
+    });
+});
+// ── CIT rebate integration ──────────────────────────────────────
+describe('CIT rebate integration', () => {
+    it('33. YA 2026, grossTax $10,000 -> rebate $4,000 (40%)', () => {
+        // Need taxableIncome to produce grossTax ~ $10K: $10K / 0.17 = 58,823.53
+        // But easier: set CI high with 'none' exemption so taxable = CI
+        // $10K / 0.17 = 58,823.5294... Use exact: accountingProfit where taxable = profit
+        // With none exemption: grossTax = profit × 0.17
+        // Want grossTax = 10K → profit = 10K / 0.17 ≈ 58823.53 (not exact)
+        // Simpler: just verify the rebate in an end-to-end scenario
+        // Profit $100K PTE → grossTax = $8,075 → rebate = $8,075 × 0.40 = $3,230
+        const r = computeFormCs(makeInput({ ya: 2026 }));
+        expect(r.grossTax).toBeCloseTo(8_075, 2);
+        expect(r.citRebate).toBeCloseTo(3_230, 2);
+    });
+    it('34. YA 2024, grossTax $100K -> rebate $40,000 (50%, capped)', () => {
+        // profit $1M, none exemption → taxable = $1M, grossTax = $170K
+        // rebate = min(170K × 0.50, 40K) = 40K
+        const input = makeInput({
+            ya: 2024,
+            accountingProfit: 1_000_000,
+            exemptionType: 'none',
+        });
+        const r = computeFormCs(input);
+        expect(r.grossTax).toBeCloseTo(170_000, 2);
+        expect(r.citRebate).toBeCloseTo(40_000, 2);
+    });
+    it('35. YA 2021, grossTax $10,000 -> rebate $0', () => {
+        const input = makeInput({ ya: 2021, exemptionType: 'none' });
+        const r = computeFormCs(input);
+        expect(r.citRebate).toBeCloseTo(0, 2);
+    });
+});
+// ── Net tax payable ─────────────────────────────────────────────
+describe('Net tax payable', () => {
+    it('36. gross tax $8,075 minus rebate -> final net tax', () => {
+        const r = computeFormCs(makeInput());
+        // grossTax = 8,075, rebate = 3,230
+        expect(r.netTaxPayable).toBeCloseTo(4_845, 2);
+    });
+});
+// ── Carry-forwards ──────────────────────────────────────────────
+describe('Carry-forwards', () => {
+    it('37. current year loss: adjusted profit negative -> adds to unabsorbedLosses', () => {
+        const input = makeInput({
+            accountingProfit: -50_000,
+            losses: { broughtForward: 10_000 },
+        });
+        const r = computeFormCs(input);
+        // adjustedProfit = -50K (loss), currentYearLoss = 50K
+        // unabsorbedLosses = 10K (b/f, none used) + 50K (current) = 60K
+        expect(r.unabsorbedLosses).toBeCloseTo(60_000, 2);
+    });
+    it('38. excess CA -> unabsorbedCapitalAllowances', () => {
+        const input = makeInput({
+            accountingProfit: 20_000,
+            capitalAllowances: { currentYearClaim: 50_000, balanceBroughtForward: 15_000 },
+        });
+        const r = computeFormCs(input);
+        // Adjusted profit = 20K, current CA claim = 20K, excess = 30K
+        // Prior CA claim = 0 (remainingCI = 0), excess = 15K
+        // Total unabsorbed CA = 30K + 15K = 45K
+        expect(r.unabsorbedCapitalAllowances).toBeCloseTo(45_000, 2);
+    });
+    it('39. excess donations -> unabsorbedDonations', () => {
+        const input = makeInput({
+            accountingProfit: 10_000,
+            donationsCarryForward: { broughtForward: 20_000 },
+            enhancedDeductions: {
+                rdExpenditure: 0,
+                rdMultiplier: 2.5,
+                ipRegistration: 0,
+                ipMultiplier: 2.0,
+                donations250Base: 0,
+                s14qRenovation: 0,
+            },
+        });
+        const r = computeFormCs(input);
+        // CI = 10K, donation available = 0 (current) + 20K (b/f) = 20K
+        // Relief = min(20K, 10K) = 10K
+        // Current donation used = min(0, 10K) = 0
+        // Prior donation used = 10K - 0 = 10K
+        // Unabsorbed = 20K - 10K = 10K
+        expect(r.donationRelief).toBeCloseTo(10_000, 2);
+        expect(r.unabsorbedDonations).toBeCloseTo(10_000, 2);
+    });
+    it('40. no excess -> all carry-forwards zero', () => {
+        const r = computeFormCs(makeInput());
+        expect(r.unabsorbedLosses).toBeCloseTo(0, 2);
+        expect(r.unabsorbedCapitalAllowances).toBeCloseTo(0, 2);
+        expect(r.unabsorbedDonations).toBeCloseTo(0, 2);
+    });
+});
+// ── Full end-to-end scenarios ───────────────────────────────────
+describe('Full end-to-end scenarios', () => {
+    it('41. simple SMB: revenue $800K, profit $120K, depreciation + entertainment, PTE, YA 2026', () => {
+        let input = withAddBacks({ depreciation: 15_000, entertainment: 3_000 }, { revenue: 800_000, accountingProfit: 120_000 });
+        const r = computeFormCs(input);
+        expect(r.formType).toBe('C-S');
+        expect(r.eligible).toBe(true);
+        // Add-backs: 15K + 3K = 18K
+        expect(r.totalAddBacks).toBeCloseTo(18_000, 2);
+        // Adjusted profit: 120K + 18K = 138K
+        expect(r.adjustedProfit).toBeCloseTo(138_000, 2);
+        // No CA, no enhanced, no losses, no donations
+        expect(r.chargeableIncome).toBeCloseTo(138_000, 2);
+        // PTE: 10K×75% = 7,500 + 128K×50% = 64,000 → 71,500 exempt
+        // (128K because min(128K, 190K) for second band)
+        expect(r.exemptAmount).toBeCloseTo(71_500, 2);
+        // Taxable: 138K - 71,500 = 66,500
+        expect(r.taxableIncome).toBeCloseTo(66_500, 2);
+        // Gross tax: 66,500 × 0.17 = 11,305
+        expect(r.grossTax).toBeCloseTo(11_305, 2);
+        // Rebate YA 2026: 11,305 × 0.40 = 4,522
+        expect(r.citRebate).toBeCloseTo(4_522, 2);
+        // Net tax: 11,305 - 4,522 = 6,783
+        expect(r.netTaxPayable).toBeCloseTo(6_783, 2);
+    });
+    it('42. loss-making company: revenue $300K, loss -$50K, depreciation $10K', () => {
+        let input = withAddBacks({ depreciation: 10_000 }, { revenue: 300_000, accountingProfit: -50_000 });
+        const r = computeFormCs(input);
+        // Adjusted profit: -50K + 10K = -40K
+        expect(r.adjustedProfit).toBeCloseTo(-40_000, 2);
+        // No CA claimed, no enhanced claimed
+        expect(r.capitalAllowanceClaim).toBeCloseTo(0, 2);
+        expect(r.chargeableIncomeBeforeLosses).toBeCloseTo(0, 2);
+        expect(r.chargeableIncome).toBeCloseTo(0, 2);
+        expect(r.grossTax).toBeCloseTo(0, 2);
+        expect(r.netTaxPayable).toBeCloseTo(0, 2);
+        // Current year loss = 40K
+        expect(r.unabsorbedLosses).toBeCloseTo(40_000, 2);
+    });
+    it('43. company with IFRS 16: ROU depr + lease interest add-back, actual payments deduction', () => {
+        let input = withAddBacks({ rouDepreciation: 20_000, leaseInterest: 5_000 }, { accountingProfit: 200_000 });
+        input = { ...input, deductions: { ...input.deductions, actualLeasePayments: 22_000 } };
+        const r = computeFormCs(input);
+        // Add-backs: 20K + 5K = 25K
+        expect(r.totalAddBacks).toBeCloseTo(25_000, 2);
+        // Deductions: 22K
+        expect(r.totalDeductions).toBeCloseTo(22_000, 2);
+        // Adjusted profit: 200K + 25K - 22K = 203K (net IFRS 16 adjustment = +3K)
+        expect(r.adjustedProfit).toBeCloseTo(203_000, 2);
+    });
+    it('44. full reliefs: profit $100K, depreciation $10K, CA $40K, losses b/f $30K, PTE, YA 2025', () => {
+        let input = withAddBacks({ depreciation: 10_000 }, {
+            ya: 2025,
+            accountingProfit: 100_000,
+            capitalAllowances: { currentYearClaim: 40_000, balanceBroughtForward: 0 },
+            losses: { broughtForward: 30_000 },
+        });
+        const r = computeFormCs(input);
+        // Adjusted profit: 100K + 10K = 110K
+        expect(r.adjustedProfit).toBeCloseTo(110_000, 2);
+        // CA: 40K claimed
+        expect(r.capitalAllowanceClaim).toBeCloseTo(40_000, 2);
+        // CI before losses: 110K - 40K = 70K
+        expect(r.chargeableIncomeBeforeLosses).toBeCloseTo(70_000, 2);
+        // Loss relief: min(30K, 70K) = 30K
+        expect(r.lossRelief).toBeCloseTo(30_000, 2);
+        // Chargeable income: 70K - 30K = 40K
+        expect(r.chargeableIncome).toBeCloseTo(40_000, 2);
+        // PTE: 10K×75% = 7,500 + 30K×50% = 15,000 → 22,500 exempt
+        expect(r.exemptAmount).toBeCloseTo(22_500, 2);
+        // Taxable: 40K - 22,500 = 17,500
+        expect(r.taxableIncome).toBeCloseTo(17_500, 2);
+        // Gross tax: 17,500 × 0.17 = 2,975
+        expect(r.grossTax).toBeCloseTo(2_975, 2);
+        // YA 2025 rebate: 50% capped at 40K → 2,975 × 0.50 = 1,487.50
+        expect(r.citRebate).toBeCloseTo(1_487.50, 2);
+        // Net tax: 2,975 - 1,487.50 = 1,487.50
+        expect(r.netTaxPayable).toBeCloseTo(1_487.50, 2);
+    });
+});
+// ── Output structure ────────────────────────────────────────────
+describe('Output structure', () => {
+    it('45. schedule array has entries', () => {
+        const r = computeFormCs(makeInput());
+        expect(r.schedule.length).toBeGreaterThan(0);
+        for (const entry of r.schedule) {
+            expect(entry).toHaveProperty('label');
+            expect(entry).toHaveProperty('amount');
+        }
+    });
+    it('46. formFields for C-S has boxes 1-18 (IRAS spec)', () => {
+        const r = computeFormCs(makeInput({ revenue: 500_000 }));
+        expect(r.formType).toBe('C-S');
+        const boxes = r.formFields.map(f => f.box).sort((a, b) => a - b);
+        expect(boxes).toEqual([1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 12, 13, 14, 15, 16, 17, 18]);
+    });
+    it('47. formFields for C-S Lite has boxes 1-6 (IRAS spec)', () => {
+        const r = computeFormCs(makeInput({ revenue: 100_000 }));
+        expect(r.formType).toBe('C-S Lite');
+        const boxes = r.formFields.map(f => f.box).sort((a, b) => a - b);
+        expect(boxes).toEqual([1, 2, 3, 4, 5, 6]);
+    });
+    it('48. workings is a non-empty string', () => {
+        const r = computeFormCs(makeInput());
+        expect(typeof r.workings).toBe('string');
+        expect(r.workings.length).toBeGreaterThan(0);
+        expect(r.workings).toContain('TAX COMPUTATION');
+        expect(r.workings).toContain('NET TAX PAYABLE');
+    });
+    it('49. type is sg-form-cs', () => {
+        const r = computeFormCs(makeInput());
+        expect(r.type).toBe('sg-form-cs');
+    });
+});
+// ── Rounding ────────────────────────────────────────────────────
+describe('Rounding', () => {
+    it('50. all amounts rounded to 2dp', () => {
+        const round2 = (n) => Math.round(n * 100) / 100;
+        // Use a scenario that produces fractional values
+        const input = makeInput({
+            accountingProfit: 33_333,
+            ya: 2025,
+        });
+        const r = computeFormCs(input);
+        expect(round2(r.accountingProfit)).toBe(r.accountingProfit);
+        expect(round2(r.totalAddBacks)).toBe(r.totalAddBacks);
+        expect(round2(r.totalDeductions)).toBe(r.totalDeductions);
+        expect(round2(r.adjustedProfit)).toBe(r.adjustedProfit);
+        expect(round2(r.capitalAllowanceClaim)).toBe(r.capitalAllowanceClaim);
+        expect(round2(r.enhancedDeductionTotal)).toBe(r.enhancedDeductionTotal);
+        expect(round2(r.chargeableIncomeBeforeLosses)).toBe(r.chargeableIncomeBeforeLosses);
+        expect(round2(r.lossRelief)).toBe(r.lossRelief);
+        expect(round2(r.donationRelief)).toBe(r.donationRelief);
+        expect(round2(r.chargeableIncome)).toBe(r.chargeableIncome);
+        expect(round2(r.exemptAmount)).toBe(r.exemptAmount);
+        expect(round2(r.taxableIncome)).toBe(r.taxableIncome);
+        expect(round2(r.grossTax)).toBe(r.grossTax);
+        expect(round2(r.citRebate)).toBe(r.citRebate);
+        expect(round2(r.netTaxPayable)).toBe(r.netTaxPayable);
+        expect(round2(r.unabsorbedLosses)).toBe(r.unabsorbedLosses);
+        expect(round2(r.unabsorbedCapitalAllowances)).toBe(r.unabsorbedCapitalAllowances);
+        expect(round2(r.unabsorbedDonations)).toBe(r.unabsorbedDonations);
+    });
+});