100% test coverage in domain folder

domain/src/Aggregates/SharePoolingAsset/Entities/SharePoolingAssetAcquisition.php

@@ -42,7 +42,7 @@ protected static function newFactory(): SharePoolingAssetAcquisitionFactory
         return SharePoolingAssetAcquisitionFactory::new();
     }
 
-    public function averageCostBasisPerUnit(): ?FiatAmount
+    public function averageCostBasisPerUnit(): FiatAmount
     {
         return $this->costBasis->dividedBy($this->quantity);
     }

domain/src/Aggregates/SharePoolingAsset/Entities/SharePoolingAssetTransactions.php

@@ -24,7 +24,11 @@ public static function make(SharePoolingAssetTransaction ...$transactions): self
         return new self(array_values($transactions));
     }
 
-    /** @return Traversable<int, SharePoolingAssetTransaction> */
+    /**
+     * @return Traversable<int, SharePoolingAssetTransaction>
+     *
+     * @codeCoverageIgnore
+     */
     public function getIterator(): Traversable
     {
         return new ArrayIterator($this->transactions);

domain/src/Aggregates/SharePoolingAsset/Services/DisposalProcessor/DisposalProcessor.php

@@ -166,9 +166,7 @@ private static function processAcquisitionsWithinThirtyDays(
 
             $averageCostBasisPerUnit = $acquisition->averageCostBasisPerUnit();
 
-            $costBasis = $averageCostBasisPerUnit
-                ? $costBasis->plus($averageCostBasisPerUnit->multipliedBy($thirtyDayQuantityToApply))
-                : $costBasis;
+            $costBasis = $costBasis->plus($averageCostBasisPerUnit->multipliedBy($thirtyDayQuantityToApply));
 
             $thirtyDayQuantityAllocation->allocateQuantity($thirtyDayQuantityToApply, $acquisition);
             $acquisition->increaseThirtyDayQuantity($thirtyDayQuantityToApply);

domain/src/Aggregates/TaxYear/Projections/TaxYearSummary.php

@@ -4,7 +4,6 @@
 
 namespace Domain\Aggregates\TaxYear\Projections;
 
-use Domain\Aggregates\TaxYear\Projections\Exceptions\TaxYearSummaryException;
 use Domain\Enums\FiatCurrency;
 use Domain\Aggregates\TaxYear\ValueObjects\TaxYearId;
 use Domain\Aggregates\TaxYear\ValueObjects\CapitalGain;
@@ -63,16 +62,14 @@ protected function currency(): Attribute
         );
     }
 
-    /** @throws TaxYearSummaryException */
+    /** @codeCoverageIgnore */
     protected function capitalGain(): Attribute
     {
         return Attribute::make(
             get: function (?string $value) {
                 $values = is_null($value) ? [] : json_decode($value, true);
 
-                if (! is_array($values)) {
-                    throw TaxYearSummaryException::invalidCapitalGainValues($value);
-                }
+                assert(is_array($values));
 
                 return new CapitalGain(
                     costBasis: new FiatAmount($values['cost_basis'] ?? '0', $this->currency),

domain/src/Services/Math/Math.php

@@ -41,7 +41,7 @@ public static function add(string ...$operands): string
      */
     public static function sub(string ...$operands): string
     {
-        if (is_null($initial = array_shift($operands))) {
+        if (strlen($initial = (string) array_shift($operands)) === 0) {
             return '0';
         }
 

domain/src/Services/TransactionDispatcher/Handlers/TransferHandler.php

@@ -6,7 +6,6 @@
 
 use Domain\Aggregates\TaxYear\Actions\UpdateNonAttributableAllowableCost;
 use Domain\Services\ActionRunner\ActionRunner;
-use Domain\Services\TransactionDispatcher\Handlers\Exceptions\TransferHandlerException;
 use Domain\ValueObjects\Transactions\Transfer;
 
 class TransferHandler
@@ -15,7 +14,6 @@ public function __construct(private readonly ActionRunner $runner)
     {
     }
 
-    /** @throws TransferHandlerException */
     public function handle(Transfer $transaction): void
     {
         if (is_null($transaction->fee)) {

domain/src/ValueObjects/Fee.php

@@ -22,6 +22,6 @@ public function isFiat(): bool
 
     public function __toString(): string
     {
-        return sprintf('%s %s', (string) $this->currency, $this->quantity);
+        return sprintf('%s %s (market value: %s)', $this->currency, $this->quantity, $this->marketValue);
     }
 }

domain/src/ValueObjects/FiatAmount.php

@@ -126,6 +126,6 @@ private function assertCurrenciesMatch(FiatAmount ...$fiatAmounts): void
 
     public function __toString(): string
     {
-        return sprintf('%s%s', $this->currency->symbol(), (string) $this->quantity);
+        return sprintf('%s%s', $this->currency->symbol(), $this->quantity);
     }
 }

domain/src/ValueObjects/Transactions/Acquisition.php

@@ -16,13 +16,15 @@
 {
     /** @throws AcquisitionException */
     public function __construct(
-        public LocalDate $date,
+        LocalDate $date,
         public Asset $asset,
         public Quantity $quantity,
         public FiatAmount $marketValue,
-        public ?Fee $fee = null,
+        ?Fee $fee = null,
         public bool $isIncome = false,
     ) {
+        parent::__construct($date, $fee);
+
         ! $asset->isFiat() || throw AcquisitionException::isFiat($this);
     }
 
@@ -45,13 +47,13 @@ public function __toString(): string
     {
         return sprintf(
             '%s | acquired: %s | non-fungible asset: %s | quantity: %s | cost basis: %s | income: %s | Fee: %s',
-            (string) $this->date,
-            (string) $this->asset,
+            $this->date,
+            $this->asset,
             $this->asset->isNonFungible ? 'yes' : 'no',
-            (string) $this->quantity,
+            $this->quantity,
             (string) $this->marketValue ?: 'N/A',
             $this->isIncome ? 'yes' : 'no',
-            (string) $this->fee ?: 'N/A',
+            $this->fee ?: 'N/A',
         );
     }
 }

domain/src/ValueObjects/Transactions/Disposal.php

@@ -16,12 +16,14 @@
 {
     /** @throws DisposalException */
     public function __construct(
-        public LocalDate $date,
+        LocalDate $date,
         public Asset $asset,
         public Quantity $quantity,
         public FiatAmount $marketValue,
-        public ?Fee $fee = null,
+        ?Fee $fee = null,
     ) {
+        parent::__construct($date, $fee);
+
         ! $asset->isFiat() || throw DisposalException::isFiat($this);
     }
 
@@ -44,12 +46,12 @@ public function __toString(): string
     {
         return sprintf(
             '%s | disposed of: %s | non-fungible asset: %s | quantity: %s | cost basis: %s | Fee: %s',
-            (string) $this->date,
-            (string) $this->asset,
+            $this->date,
+            $this->asset,
             $this->asset->isNonFungible ? 'yes' : 'no',
-            (string) $this->quantity,
+            $this->quantity,
             (string) $this->marketValue ?: 'N/A',
-            (string) $this->fee ?: 'N/A',
+            $this->fee ?: 'N/A',
         );
     }
 }

domain/src/ValueObjects/Transactions/Swap.php

@@ -16,14 +16,16 @@
 {
     /** @throws SwapException */
     public function __construct(
-        public LocalDate $date,
+        LocalDate $date,
         public Asset $disposedOfAsset,
         public Quantity $disposedOfQuantity,
         public Asset $acquiredAsset,
         public Quantity $acquiredQuantity,
         public FiatAmount $marketValue,
-        public ?Fee $fee = null,
+        ?Fee $fee = null,
     ) {
+        parent::__construct($date, $fee);
+
         ! $disposedOfAsset->isFiat() || ! $acquiredAsset->isFiat() || throw SwapException::bothSidesAreFiat($this);
     }
 
@@ -61,15 +63,15 @@ public function __toString(): string
     {
         return sprintf(
             '%s | disposed of: %s | non-fungible asset: %s | quantity: %s | acquired: %s | non-fungible asset: %s | quantity: %s | cost basis: %s | Fee: %s',
-            (string) $this->date,
-            (string) $this->disposedOfAsset,
+            $this->date,
+            $this->disposedOfAsset,
             $this->disposedOfAsset->isNonFungible ? 'yes' : 'no',
-            (string) $this->disposedOfQuantity,
-            (string) $this->acquiredAsset,
+            $this->disposedOfQuantity,
+            $this->acquiredAsset,
             $this->acquiredAsset->isNonFungible ? 'yes' : 'no',
-            (string) $this->acquiredQuantity,
+            $this->acquiredQuantity,
             (string) $this->marketValue ?: 'N/A',
-            (string) $this->fee ?: 'N/A',
+            $this->fee ?: 'N/A',
         );
     }
 }

domain/src/ValueObjects/Transactions/Transfer.php

@@ -13,11 +13,12 @@
 final readonly class Transfer extends Transaction
 {
     public function __construct(
-        public LocalDate $date,
+        LocalDate $date,
         public Asset $asset,
         public Quantity $quantity,
-        public ?Fee $fee = null,
+        ?Fee $fee = null,
     ) {
+        parent::__construct($date, $fee);
     }
 
     protected static function newFactory(): TransferFactory
@@ -39,11 +40,11 @@ public function __toString(): string
     {
         return sprintf(
             '%s | transferred: %s | non-fungible asset: %s | quantity: %s | Fee: %s',
-            (string) $this->date,
-            (string) $this->asset,
+            $this->date,
+            $this->asset,
             $this->asset->isNonFungible ? 'yes' : 'no',
-            (string) $this->quantity,
-            (string) $this->fee ?: 'N/A',
+            $this->quantity,
+            $this->fee ?: 'N/A',
         );
     }
 }

domain/tests/Aggregates/SharePoolingAsset/Entities/SharePoolingAssetAcquisitionTest.php

@@ -167,3 +167,14 @@
 
     expect((string) $acquisition->thirtyDayQuantity())->toBe('50');
 });
+
+it('can return an acquisition as a string', function () {
+    /** @var SharePoolingAssetAcquisition */
+    $acquisition = SharePoolingAssetAcquisition::factory()->make([
+        'date' => LocalDate::parse('2015-10-21'),
+        'quantity' => new Quantity('100'),
+        'costBasis' => FiatAmount::GBP('100'),
+    ]);
+
+    expect((string) $acquisition)->toBe('2015-10-21: acquired 100 tokens for £100');
+});

domain/tests/Aggregates/SharePoolingAsset/Entities/SharePoolingAssetAcquisitionsTest.php

@@ -68,7 +68,7 @@
     'scenario 3' => [['1.12345678', '1.123456789'], '2.246913569'],
 ]);
 
-it('can return the cost basis of a collection of acquisitions', function (array $costBases, string $total) {
+it('can return the cost basis of a collection of acquisitions', function (array $costBases, ?string $total) {
     $acquisitions = [];
 
     foreach ($costBases as $costBasis) {
@@ -80,12 +80,13 @@
     $acquisitions = SharePoolingAssetAcquisitions::make(...$acquisitions);
 
     expect($acquisitions->costBasis())
-        ->toBeInstanceOf(FiatAmount::class)
-        ->toEqual(FiatAmount::GBP($total));
+        ->when(empty($costBases), fn ($costBasis) => $costBasis->toBeNull())
+        ->unless(empty($costBases), fn ($costBasis) => $costBasis->toBeInstanceOf(FiatAmount::class)->toEqual(FiatAmount::GBP($total)));
 })->with([
     'scenario 1' => [['10'], '10'],
     'scenario 2' => [['4', '10', '11'], '25'],
     'scenario 3' => [['1.12345678', '1.123456789'], '2.246913569'],
+    'scenario 4' => [[], null],
 ]);
 
 it('can return the average cost basis per unit of a collection of acquisitions', function (array $costBases, string $average) {
@@ -171,6 +172,27 @@
         ->toEqual(FiatAmount::GBP('160'));
 });
 
+it('can return the section 104 pool cost basis of an empty collection of acquisitions', function () {
+    expect(SharePoolingAssetAcquisitions::make()->section104PoolCostBasis())->toBeNull();
+});
+
+it('can return the section 104 pool cost basis of a collection of acquisitions with no section 104 pool quantity', function () {
+    /** @var list<SharePoolingAssetAcquisition> */
+    $items = [
+        SharePoolingAssetAcquisition::factory()->make([
+            'costBasis' => FiatAmount::GBP('100'),
+            'quantity' => new Quantity('100'),
+            'sameDayQuantity' => new Quantity('100'),
+        ]),
+    ];
+
+    $acquisitions = SharePoolingAssetAcquisitions::make(...$items);
+
+    expect($acquisitions->section104PoolCostBasis())
+        ->toBeInstanceOf(FiatAmount::class)
+        ->toEqual(FiatAmount::GBP('0'));
+});
+
 it('can return the average section 104 pool cost basis per unit of a collection of acquisitions', function () {
     /** @var list<SharePoolingAssetAcquisition> */
     $items = [

domain/tests/Aggregates/SharePoolingAsset/Entities/SharePoolingAssetDisposalTest.php

@@ -119,3 +119,15 @@
     expect($disposal->hasThirtyDayQuantityAllocatedTo($qux))->toBeFalse();
     expect((string) $disposal->thirtyDayQuantityAllocatedTo($qux))->toBe('0');
 });
+
+it('can return a disposal as a string', function () {
+    /** @var SharePoolingAssetDisposal */
+    $acquisition = SharePoolingAssetDisposal::factory()->make([
+        'date' => LocalDate::parse('2015-10-21'),
+        'quantity' => new Quantity('100'),
+        'proceeds' => FiatAmount::GBP('150'),
+        'costBasis' => FiatAmount::GBP('100'),
+    ]);
+
+    expect((string) $acquisition)->toBe('2015-10-21: disposed of 100 tokens for £150 (cost basis: £100)');
+});

domain/tests/Aggregates/SharePoolingAsset/Entities/SharePoolingAssetTransactionsTest.php

@@ -203,6 +203,7 @@
     'scenario 4' => ['2015-10-24', '2015-10-25', 2],
     'scenario 5' => ['2015-10-25', '2015-10-21', 6],
     'scenario 6' => ['2015-10-26', '2015-10-27', 0],
+    'scenario 7' => ['2015-10-21', '2015-10-21', 2],
 ]);
 
 it('can return a collection of acquisitions that happened between two dates', function (string $date1, string $date2, int $count) {