Merge pull request #37 from GiuseppeDM98/feature/cost-basis-tracking

GiuseppeDM98 · web-flow · commit e5b1e81a77de · 2025-11-17T14:51:54.000+01:00
Add cost basis and tax tracking for assets
diff --git a/README.md b/README.md
@@ -55,6 +55,11 @@ Built with Next.js, Firebase, and TypeScript. Designed to replace spreadsheet-ba
 - **Asset allocation tracking** with target vs current comparison and rebalancing recommendations
 - **Composite assets** for pension funds and mixed-allocation investments
 - **Liquidity tracking** to separate liquid and illiquid net worth
+- **Cost basis tracking** with unrealized gains and tax estimation
+  - Track average cost per share/unit for each asset
+  - Automatic calculation of unrealized gains (current value - cost basis)
+  - Estimated tax calculation based on configurable tax rates
+  - Gross and net net worth visualization (before/after taxes)
 
 ### 📈 **Historical Analysis**
 - **Automated monthly snapshots** via scheduled cron jobs
@@ -336,6 +341,21 @@ See [Infrastructure Alternatives](./SETUP.md#infrastructure-alternatives) for mi
 5. Compare current vs planned scenarios
 6. Track progress month-over-month with historical chart
 
+### Tracking Cost Basis and Taxes
+
+1. Navigate to **"Patrimonio"** (Assets)
+2. Click on an existing asset or create a new one
+3. Enable **"Tracciamento Cost Basis"** toggle
+4. Enter:
+   - **Costo Medio per Azione**: €85.50 (your average purchase price)
+   - **Aliquota Fiscale**: 26 (tax rate percentage)
+5. Save the asset
+6. View on Dashboard:
+   - **Patrimonio Totale Lordo/Netto**: Gross and net total worth
+   - **Patrimonio Liquido Lordo/Netto**: Gross and net liquid worth
+   - **Plusvalenze Non Realizzate**: Unrealized gains (green) or losses (red)
+   - **Tasse Stimate**: Estimated taxes on gains
+
 ---
 
 ## 🤝 Contributing
@@ -428,12 +448,12 @@ See the [LICENSE](./LICENSE) file for the full license text.
 - ✅ FIRE calculator and progress tracker
 - ✅ Hall of Fame personal financial rankings
 - ✅ Registration control system
+- ✅ Cost basis tracking with unrealized gains and tax estimation
 
 ### Future Enhancements (Planned 🔜)
 - 🔜 PDF export of portfolio reports
 - 🔜 Email notifications (monthly summary)
 - 🔜 Multi-currency full conversion support
-- 🔜 Cost basis tracking (average cost per share)
 - 🔜 Performance metrics (ROI, IRR, CAGR, Sharpe ratio)
 - 🔜 Internationalization (i18n) for multi-language support
 
diff --git a/app/dashboard/history/page.tsx b/app/dashboard/history/page.tsx
@@ -313,7 +313,7 @@ export default function HistoryPage() {
         <div>
           <h1 className="text-3xl font-bold text-gray-900">Storico</h1>
           <p className="mt-2 text-gray-600">
-            Analizza l'evoluzione del tuo patrimonio nel tempo
+            Analizza l'evoluzione del tuo patrimonio (lordo) nel tempo
           </p>
         </div>
         <div className="flex gap-2">
diff --git a/app/dashboard/page.tsx b/app/dashboard/page.tsx
@@ -8,6 +8,11 @@ import {
   calculateTotalValue,
   calculateLiquidNetWorth,
   calculateIlliquidNetWorth,
+  calculateTotalUnrealizedGains,
+  calculateTotalEstimatedTaxes,
+  calculateLiquidEstimatedTaxes,
+  calculateGrossTotal,
+  calculateNetTotal,
 } from '@/lib/services/assetService';
 import {
   formatCurrency,
@@ -213,6 +218,17 @@ export default function DashboardPage() {
   const illiquidNetWorth = calculateIlliquidNetWorth(assets);
   const assetCount = assets.length;
 
+  // Cost basis tracking calculations
+  const unrealizedGains = calculateTotalUnrealizedGains(assets);
+  const estimatedTaxes = calculateTotalEstimatedTaxes(assets);
+  const liquidEstimatedTaxes = calculateLiquidEstimatedTaxes(assets);
+  const grossTotal = calculateGrossTotal(assets);
+  const netTotal = calculateNetTotal(assets);
+  const liquidNetTotal = liquidNetWorth - liquidEstimatedTaxes;
+
+  // Check if any asset has cost basis tracking enabled
+  const hasCostBasisTracking = assets.some(a => (a.averageCost && a.averageCost > 0) || (a.taxRate && a.taxRate > 0));
+
   // Prepare chart data
   const assetClassData = prepareAssetClassDistributionData(assets);
   const assetData = prepareAssetDistributionData(assets);
@@ -263,7 +279,7 @@ export default function DashboardPage() {
       <div className="grid gap-6 md:grid-cols-2 lg:grid-cols-3">
         <Card>
           <CardHeader className="flex flex-row items-center justify-between space-y-0 pb-2">
-            <CardTitle className="text-sm font-medium">Patrimonio Totale</CardTitle>
+            <CardTitle className="text-sm font-medium">Patrimonio Totale Lordo</CardTitle>
             <DollarSign className="h-4 w-4 text-muted-foreground" />
           </CardHeader>
           <CardContent>
@@ -276,7 +292,7 @@ export default function DashboardPage() {
 
         <Card>
           <CardHeader className="flex flex-row items-center justify-between space-y-0 pb-2">
-            <CardTitle className="text-sm font-medium">Patrimonio Liquido</CardTitle>
+            <CardTitle className="text-sm font-medium">Patrimonio Liquido Lordo</CardTitle>
             <Wallet className="h-4 w-4 text-muted-foreground" />
           </CardHeader>
           <CardContent>
@@ -298,6 +314,79 @@ export default function DashboardPage() {
         </Card>
       </div>
 
+      {/* Cost Basis Cards - only show if any asset has cost basis tracking */}
+      {hasCostBasisTracking && (
+        <>
+          {/* Net Worth Cards */}
+          <div className="grid gap-6 md:grid-cols-2">
+            <Card>
+              <CardHeader className="flex flex-row items-center justify-between space-y-0 pb-2">
+                <CardTitle className="text-sm font-medium">Patrimonio Totale Netto</CardTitle>
+                <DollarSign className="h-4 w-4 text-muted-foreground" />
+              </CardHeader>
+              <CardContent>
+                <div className="text-2xl font-bold text-blue-600">
+                  {formatCurrency(netTotal)}
+                </div>
+                <p className="text-xs text-muted-foreground">
+                  Dopo tasse stimate
+                </p>
+              </CardContent>
+            </Card>
+
+            <Card>
+              <CardHeader className="flex flex-row items-center justify-between space-y-0 pb-2">
+                <CardTitle className="text-sm font-medium">Patrimonio Liquido Netto</CardTitle>
+                <Wallet className="h-4 w-4 text-muted-foreground" />
+              </CardHeader>
+              <CardContent>
+                <div className="text-2xl font-bold text-blue-600">
+                  {formatCurrency(liquidNetTotal)}
+                </div>
+                <p className="text-xs text-muted-foreground">
+                  Liquidità dopo tasse stimate
+                </p>
+              </CardContent>
+            </Card>
+          </div>
+
+          {/* Gains and Taxes Cards */}
+          <div className="grid gap-6 md:grid-cols-2">
+            <Card>
+              <CardHeader className="flex flex-row items-center justify-between space-y-0 pb-2">
+                <CardTitle className="text-sm font-medium">Plusvalenze Non Realizzate</CardTitle>
+                <TrendingUp className="h-4 w-4 text-muted-foreground" />
+              </CardHeader>
+              <CardContent>
+                <div className={`text-2xl font-bold ${
+                  unrealizedGains >= 0 ? 'text-green-600' : 'text-red-600'
+                }`}>
+                  {unrealizedGains >= 0 ? '+' : ''}{formatCurrency(unrealizedGains)}
+                </div>
+                <p className="text-xs text-muted-foreground">
+                  Guadagno/perdita rispetto al costo medio
+                </p>
+              </CardContent>
+            </Card>
+
+            <Card>
+              <CardHeader className="flex flex-row items-center justify-between space-y-0 pb-2">
+                <CardTitle className="text-sm font-medium">Tasse Stimate</CardTitle>
+                <Receipt className="h-4 w-4 text-muted-foreground" />
+              </CardHeader>
+              <CardContent>
+                <div className="text-2xl font-bold text-orange-600">
+                  {formatCurrency(estimatedTaxes)}
+                </div>
+                <p className="text-xs text-muted-foreground">
+                  Imposte su plusvalenze non realizzate
+                </p>
+              </CardContent>
+            </Card>
+          </div>
+        </>
+      )}
+
       {/* Variazioni Cards */}
       <div className="grid gap-6 md:grid-cols-2">
         <Card>
diff --git a/components/assets/AssetDialog.tsx b/components/assets/AssetDialog.tsx
@@ -54,6 +54,8 @@ const assetSchema = z.object({
   currency: z.string().min(1, 'Valuta è obbligatoria'),
   quantity: z.number().positive('Quantità deve essere positiva'),
   manualPrice: z.number().positive('Il prezzo deve essere positivo').optional().or(z.nan()),
+  averageCost: z.number().positive('Il costo medio deve essere positivo').optional().or(z.nan()),
+  taxRate: z.number().min(0, 'L\'aliquota fiscale deve essere almeno 0').max(100, 'L\'aliquota fiscale deve essere massimo 100').optional().or(z.nan()),
   isLiquid: z.boolean().optional(),
   autoUpdatePrice: z.boolean().optional(),
   isComposite: z.boolean().optional(),
@@ -98,6 +100,7 @@ export function AssetDialog({ open, onClose, asset }: AssetDialogProps) {
   const [composition, setComposition] = useState<AssetComposition[]>([]);
   const [isComposite, setIsComposite] = useState(false);
   const [hasOutstandingDebt, setHasOutstandingDebt] = useState(false);
+  const [showCostBasis, setShowCostBasis] = useState(false);
   const {
     register,
     handleSubmit,
@@ -190,6 +193,8 @@ export function AssetDialog({ open, onClose, asset }: AssetDialogProps) {
         currency: asset.currency,
         quantity: asset.quantity,
         manualPrice: asset.currentPrice > 0 ? asset.currentPrice : undefined,
+        averageCost: asset.averageCost || undefined,
+        taxRate: asset.taxRate || undefined,
         isLiquid: defaultIsLiquid,
         autoUpdatePrice: asset.autoUpdatePrice !== undefined ? asset.autoUpdatePrice : shouldUpdatePrice(asset.type, asset.subCategory),
         isComposite: !!(asset.composition && asset.composition.length > 0),
@@ -206,6 +211,9 @@ export function AssetDialog({ open, onClose, asset }: AssetDialogProps) {
 
       // Set hasOutstandingDebt state based on asset data
       setHasOutstandingDebt(!!(asset.outstandingDebt && asset.outstandingDebt > 0));
+
+      // Set showCostBasis state based on asset data
+      setShowCostBasis(!!((asset.averageCost && asset.averageCost > 0) || (asset.taxRate && asset.taxRate > 0)));
     } else {
       reset({
         ticker: '',
@@ -216,6 +224,8 @@ export function AssetDialog({ open, onClose, asset }: AssetDialogProps) {
         currency: 'EUR',
         quantity: 0,
         manualPrice: undefined,
+        averageCost: undefined,
+        taxRate: undefined,
         isLiquid: true,
         autoUpdatePrice: true,
         isComposite: false,
@@ -224,6 +234,7 @@ export function AssetDialog({ open, onClose, asset }: AssetDialogProps) {
       setComposition([]);
       setIsComposite(false);
       setHasOutstandingDebt(false);
+      setShowCostBasis(false);
     }
   }, [asset, reset]);
 
@@ -371,6 +382,8 @@ export function AssetDialog({ open, onClose, asset }: AssetDialogProps) {
         subCategory: data.subCategory || undefined,
         currency: data.currency,
         quantity: data.quantity,
+        averageCost: data.averageCost && !isNaN(data.averageCost) && data.averageCost > 0 ? data.averageCost : undefined,
+        taxRate: data.taxRate && !isNaN(data.taxRate) && data.taxRate >= 0 ? data.taxRate : undefined,
         currentPrice,
         isLiquid: data.isLiquid,
         autoUpdatePrice: data.autoUpdatePrice,
@@ -778,6 +791,71 @@ export function AssetDialog({ open, onClose, asset }: AssetDialogProps) {
             </div>
           )}
 
+          {/* Cost Basis Tracking */}
+          <div className="space-y-2 rounded-lg border p-4">
+            <div className="flex items-center justify-between">
+              <div className="space-y-0.5">
+                <Label htmlFor="showCostBasis">Tracciamento Cost Basis</Label>
+                <p className="text-xs text-gray-500">
+                  Abilita il calcolo di plusvalenze non realizzate e tasse stimate
+                </p>
+              </div>
+              <Switch
+                id="showCostBasis"
+                checked={showCostBasis}
+                onCheckedChange={(checked) => {
+                  setShowCostBasis(checked);
+                  if (!checked) {
+                    setValue('averageCost', undefined);
+                    setValue('taxRate', undefined);
+                  }
+                }}
+              />
+            </div>
+
+            {showCostBasis && (
+              <div className="mt-4 space-y-4">
+                <div className="grid grid-cols-2 gap-4">
+                  <div className="space-y-2">
+                    <Label htmlFor="averageCost">Costo Medio per Azione ({watch('currency')})</Label>
+                    <Input
+                      id="averageCost"
+                      type="number"
+                      step="0.01"
+                      min="0"
+                      {...register('averageCost', { valueAsNumber: true })}
+                      placeholder="es. 85.50"
+                    />
+                    {errors.averageCost && (
+                      <p className="text-sm text-red-500">{errors.averageCost.message}</p>
+                    )}
+                    <p className="text-xs text-gray-500">
+                      Il costo medio di acquisto per singola azione/unità
+                    </p>
+                  </div>
+                  <div className="space-y-2">
+                    <Label htmlFor="taxRate">Aliquota Fiscale (%)</Label>
+                    <Input
+                      id="taxRate"
+                      type="number"
+                      step="0.01"
+                      min="0"
+                      max="100"
+                      {...register('taxRate', { valueAsNumber: true })}
+                      placeholder="es. 26"
+                    />
+                    {errors.taxRate && (
+                      <p className="text-sm text-red-500">{errors.taxRate.message}</p>
+                    )}
+                    <p className="text-xs text-gray-500">
+                      Percentuale di tassazione sulle plusvalenze (es. 26 per 26%)
+                    </p>
+                  </div>
+                </div>
+              </div>
+            )}
+          </div>
+
           {shouldUpdatePrice(selectedType, selectedSubCategory) && (
             <div className="space-y-2">
               <Label htmlFor="manualPrice">Prezzo Manuale (opzionale)</Label>
diff --git a/lib/services/assetService.ts b/lib/services/assetService.ts
diff --git a/types/assets.ts b/types/assets.ts
