Here we have some use cases to run the application with the expected input data and output data. The examples are in the folder: resources.
| Operation | Unit-cost | Quantity | Tax paid | Explanation |
|---|---|---|---|---|
| buy | 10.00 | 100 | 0 | Buying shares does not pay tax |
| sell | 15.00 | 50 | 0 | Total value less than R$20,000 |
| sell | 15.00 | 50 | 0 | Total value less than R$20,000 |
Input:
[{"operation":"buy", "unit-cost":10.00, "quantity": 100}, {"operation":"sell", "unit-cost":15.00, "quantity": 50}, {"operation":"sell", "unit-cost":15.00, "quantity": 50}]Output:
[{"tax": 0},{"tax": 0},{"tax": 0}]| Operation | Unit-cost | Quantity | Tax paid | Explanation |
|---|---|---|---|---|
| buy | 10.00 | 10000 | 0 | Buying shares does not pay tax |
| sell | 20.00 | 5000 | 10000 | Profit of R$50,000: 20% of the profit corresponds to R$10,000 and has no previous loss |
| sell | 5.00 | 5000 | 0 | Loss of R$25,000: no tax paid |
Input:
[{"operation":"buy", "unit-cost":10.00, "quantity": 10000}, {"operation":"sell", "unit-cost":20.00, "quantity": 5000}, {"operation":"sell", "unit-cost":5.00, "quantity": 5000}]Output:
[{"tax": 0.00},{"tax": 10000.00},{"tax": 0.00}]In this use case we are running use cases 1 and 2 in the same file. Resulting in a return of two lists.
Input:
[{"operation":"buy", "unit-cost":10.00, "quantity": 100}, {"operation":"sell", "unit-cost":15.00, "quantity": 50},{"operation":"sell", "unit-cost":15.00, "quantity": 50}]
[{"operation":"buy", "unit-cost":10.00, "quantity": 10000}, {"operation":"sell", "unit-cost":20.00, "quantity": 5000}, {"operation":"sell", "unit-cost":5.00, "quantity": 5000}]Output:
[{"tax": 0.00},{"tax": 0.00},{"tax": 0.00}]
[{"tax": 0.00},{"tax": 10000.00},{"tax": 0.00}]| Operation | Unit-cost | Quantity | Tax paid | Explanation |
|---|---|---|---|---|
| buy | 10.00 | 10000 | 0 | Buying shares does not pay tax |
| sell | 5.00 | 5000 | 0 | Loss of R$25,000: no tax paid |
| sell | 20.00 | 3000 | 1000 | Profit of R$30,000: You must deduct a loss of R$25,000 and pay 20% of R$5,000 in tax (R$1,000) |
Input:
[{"operation":"buy", "unit-cost":10.00, "quantity": 10000}, {"operation":"sell", "unit-cost":5.00, "quantity": 5000}, {"operation":"sell", "unit-cost":20.00, "quantity": 3000}]Output:
[{"tax": 0.00},{"tax": 0.00},{"tax": 1000.00}]| Operation | Unit-cost | Quantity | Tax paid | Explanation |
|---|---|---|---|---|
| buy | 10.00 | 10000 | 0 | Buying shares does not pay tax |
| buy | 25.00 | 5000 | 0 | Buying shares does not pay tax |
| sell | 15.00 | 10000 | 0 | Considering a weighted average price of R$ 15 ((10×10000 + 25×5000) ÷ 15000) there was no profit or loss |
Input:
[{"operation":"buy", "unit-cost":10.00, "quantity": 100}, {"operation":"sell", "unit-cost":15.00, "quantity": 50}, {"operation":"sell", "unit-cost":15.00, "quantity": 50}]Output:
[{"tax": 0},{"tax": 0},{"tax": 0}]| Operation | Unit-cost | Quantity | Tax paid | Explanation |
|---|---|---|---|---|
| buy | 10.00 | 10000 | 0 | Buying shares does not pay tax |
| buy | 25.00 | 5000 | 0 | Total value less than R$20.000 |
| sell | 15.00 | 10000 | 0 | Considering a weighted average price of R$15, there was no profit or loss |
| sell | 25.00 | 5000 | 10000 | Considering a weighted average price of R$15 profit of R$50,000: pay 20% of R$50,000 in tax (R$10,000) |
Input:
[{"operation":"buy", "unit-cost":10.00, "quantity": 10000}, {"operation":"buy", "unit-cost":25.00, "quantity": 5000}, {"operation":"sell", "unit-cost":15.00, "quantity": 10000}, {"operation":"sell", "unit-cost":25.00, "quantity": 5000}]Output:
[{"tax": 0.00},{"tax": 0.00},{"tax": 0.00},{"tax": 10000.00}]| Operation | Unit-cost | Quantity | Tax paid | Explanation |
|---|---|---|---|---|
| buy | 10.00 | 10000 | 0 | Buying shares does not pay tax |
| sell | 2.00 | 5000 | 0 | Loss of R$40,000: total value is less than R$20,000, but we must deduct the loss regardless of this |
| sell | 20.00 | 2000 | 0 | Profit of R$20000: if you deduct the loss, your profit is R$0. You still have R$20000 of loss to deduct from your next profits |
| sell | 20.00 | 2000 | 0 | Profit of R$20,000: if you deduct the loss, your profit is R$0. Now there is no more loss to deduct from your next profits |
| sell | 25.00 | 1000 | 3000 | Profit of R$15,000 and no losses: pay 20% of R$15,000 in tax (R$3,000) |
Input:
[{"operation":"buy", "unit-cost":10.00, "quantity": 10000}, {"operation":"sell", "unit-cost":2.00, "quantity": 5000}, {"operation":"sell", "unit-cost":20.00, "quantity": 2000}, {"operation":"sell", "unit-cost":20.00, "quantity": 2000}, {"operation":"sell", "unit-cost":25.00, "quantity": 1000}]Output:
[{"tax": 0.00},{"tax": 0.00},{"tax": 0.00},{"tax": 0.00},{"tax": 3000.00}]| Operation | Unit-cost | Quantity | Tax paid | Explanation |
|---|---|---|---|---|
| buy | 10.00 | 10000 | 0 | Buying shares does not pay tax |
| sell | 2.00 | 5000 | 0 | Loss of R$40,000: total value is less than R$20,000, but we must deduct the loss regardless of this |
| sell | 20.00 | 2000 | 0 | Profit of R$20000: if you deduct the loss, your profit is R$0. You still have R$20000 of loss to deduct from your next profits |
| sell | 20.00 | 2000 | 0 | Profit of R$20,000: if you deduct the loss, your profit is R$0. Now there is no more loss to deduct from your next profits |
| sell | 25.00 | 1000 | 3000 | Profit of R$15,000 and no losses: pay 20% of R$15,000 in tax (R$3,000) |
| buy | 20.00 | 10000 | 0 | All previous shares were sold. Buying new shares changes the weighted average to the amount paid for them (R$20) |
| sell | 15.00 | 5000 | 0 | Loss of R$25,000 |
| sell | 30.00 | 4350 | 3700 | Profit of R$43,500: if you deduct the loss of R$25,000, you will be left with R$18,500 in profit. Pay 20% of R$18,500 in tax (R$3,700) |
| sell | 30.00 | 650 | 0 | Profit of R$6500, no loss to deduct, but the total value is less than R$20000, so no tax is paid |
Input:
[{"operation":"buy", "unit-cost":10.00, "quantity": 10000}, {"operation":"sell", "unit-cost":2.00, "quantity": 5000}, {"operation":"sell", "unit-cost":20.00, "quantity": 2000}, {"operation":"sell", "unit-cost":20.00, "quantity": 2000}, {"operation":"sell", "unit-cost":25.00, "quantity": 1000}, {"operation":"buy", "unit-cost":20.00, "quantity": 10000}, {"operation":"sell", "unit-cost":15.00, "quantity": 5000}, {"operation":"sell", "unit-cost":30.00, "quantity": 4350}, {"operation":"sell", "unit-cost":30.00, "quantity": 650}]Output:
[{"tax":0.00}, {"tax":0.00}, {"tax":0.00}, {"tax":0.00}, {"tax":3000.00}, {"tax":0.00}, {"tax":0.00}, {"tax":3700.00}, {"tax":0.00}]| Operation | Unit-cost | Quantity | Tax paid | Explanation |
|---|---|---|---|---|
| buy | 10.00 | 10000 | 0 | Buying shares does not pay tax |
| sell | 50.00 | 10000 | 80000 | Profit of R$400,000: pays 20% of R$400,000 in tax (R$80,000) |
| buy | 20.00 | 10000 | 0 | Buying shares does not pay tax |
| sell | 50.00 | 10000 | 60000 | Profit of R$300,000: pays 20% of R$300,000 in tax (R$60,000) |
Input:
[{"operation":"buy", "unit-cost":10.00, "quantity": 10000}, {"operation":"sell", "unit-cost":50.00, "quantity": 10000}, {"operation":"buy", "unit-cost":20.00, "quantity": 10000}, {"operation":"sell", "unit-cost":50.00, "quantity": 10000}]Output:
[{"tax":0.00},{"tax":80000.00},{"tax":0.00},{"tax":60000.00}]