Amortization::AMORLINC() - Code Metrics - Inspection of "Phpstan Level 9 - Part 5 of Many" - PHPOffice/PhpSpreadsheet - Measure and Improve Code Quality continuously with Scrutinizer

Failed Conditions

Pull Request — master (#4420)

by Owen

created 2025-03-23 19:33 UTC

Amortization::AMORLINC() C

↳ Parent: Amortization

Complexity

Conditions	12
Paths	48

Size

Total Lines	66
Code Lines	42

Duplication

Lines	0
Ratio	0 %

Code Coverage

Tests	39
CRAP Score	12.0022

Importance

Changes

Metric	Value
eloc	42
dl	0
loc	66
ccs	39
cts	40
cp	0.975
rs	6.9666
c	0
b	0
f	0
cc	12
nc	48
nop	7
crap	12.0022

How to fix Long Method Complexity

<?php

namespace PhpOffice\PhpSpreadsheet\Calculation\Financial;

use PhpOffice\PhpSpreadsheet\Calculation\DateTimeExcel;
use PhpOffice\PhpSpreadsheet\Calculation\Exception;
use PhpOffice\PhpSpreadsheet\Calculation\Financial\Constants as FinancialConstants;
use PhpOffice\PhpSpreadsheet\Calculation\Functions;

class Amortization
{
    /**
     * AMORDEGRC.
     *
     * Returns the depreciation for each accounting period.
     * This function is provided for the French accounting system. If an asset is purchased in
     * the middle of the accounting period, the prorated depreciation is taken into account.
     * The function is similar to AMORLINC, except that a depreciation coefficient is applied in
     * the calculation depending on the life of the assets.
     * This function will return the depreciation until the last period of the life of the assets
     * or until the cumulated value of depreciation is greater than the cost of the assets minus
     * the salvage value.
     *
     * Excel Function:
     *        AMORDEGRC(cost,purchased,firstPeriod,salvage,period,rate[,basis])
     *
     * @param mixed $cost The float cost of the asset
     * @param mixed $purchased Date of the purchase of the asset
     * @param mixed $firstPeriod Date of the end of the first period
     * @param mixed $salvage The salvage value at the end of the life of the asset
     * @param mixed $period the period (float)
     * @param mixed $rate rate of depreciation (float)
     * @param mixed $basis The type of day count to use (int).
     *                         0 or omitted    US (NASD) 30/360
     *                         1               Actual/actual
     *                         2               Actual/360
     *                         3               Actual/365
     *                         4               European 30/360
     *
     * @return float|string (string containing the error type if there is an error)
     */
    public static function AMORDEGRC(
        mixed $cost,
        mixed $purchased,
        mixed $firstPeriod,
        mixed $salvage,
        mixed $period,
        mixed $rate,
        mixed $basis = FinancialConstants::BASIS_DAYS_PER_YEAR_NASD
    ): string|float {
        $cost = Functions::flattenSingleValue($cost);
        $purchased = Functions::flattenSingleValue($purchased);
        $firstPeriod = Functions::flattenSingleValue($firstPeriod);
        $salvage = Functions::flattenSingleValue($salvage);
        $period = Functions::flattenSingleValue($period);
        $rate = Functions::flattenSingleValue($rate);
        $basis = ($basis === null)
            ? FinancialConstants::BASIS_DAYS_PER_YEAR_NASD
            : Functions::flattenSingleValue($basis);

        try {
            $cost = FinancialValidations::validateFloat($cost);
            $purchased = FinancialValidations::validateDate($purchased);
            $firstPeriod = FinancialValidations::validateDate($firstPeriod);
            $salvage = FinancialValidations::validateFloat($salvage);
            $period = FinancialValidations::validateInt($period);
            $rate = FinancialValidations::validateFloat($rate);
            $basis = FinancialValidations::validateBasis($basis);
        } catch (Exception $e) {
            return $e->getMessage();
        }

        $yearFracx = DateTimeExcel\YearFrac::fraction($purchased, $firstPeriod, $basis);
        if (is_string($yearFracx)) {
            return $yearFracx;
        }
        /** @var float $yearFrac */
        $yearFrac = $yearFracx;

        $amortiseCoeff = self::getAmortizationCoefficient($rate);

        $rate *= $amortiseCoeff;
        $rate = (float) (string) $rate; // ugly way to avoid rounding problem
        $fNRate = round($yearFrac * $rate * $cost, 0);
        $cost -= $fNRate;
        $fRest = $cost - $salvage;

        for ($n = 0; $n < $period; ++$n) {
            $fNRate = round($rate * $cost, 0);
            $fRest -= $fNRate;

            if ($fRest < 0.0) {
                return match ($period - $n) {
                    1 => round($cost * 0.5, 0),
                    default => 0.0,
                };
            }
            $cost -= $fNRate;
        }

        return $fNRate;
    }

    /**
     * AMORLINC.
     *
     * Returns the depreciation for each accounting period.
     * This function is provided for the French accounting system. If an asset is purchased in
     * the middle of the accounting period, the prorated depreciation is taken into account.
     *
     * Excel Function:
     *        AMORLINC(cost,purchased,firstPeriod,salvage,period,rate[,basis])
     *
     * @param mixed $cost The cost of the asset as a float
     * @param mixed $purchased Date of the purchase of the asset
     * @param mixed $firstPeriod Date of the end of the first period
     * @param mixed $salvage The salvage value at the end of the life of the asset
     * @param mixed $period The period as a float
     * @param mixed $rate Rate of depreciation as  float
     * @param mixed $basis Integer indicating the type of day count to use.
     *                             0 or omitted    US (NASD) 30/360
     *                             1               Actual/actual
     *                             2               Actual/360
     *                             3               Actual/365
     *                             4               European 30/360
     *
     * @return float|string (string containing the error type if there is an error)
     */
    public static function AMORLINC(
        mixed $cost,
        mixed $purchased,
        mixed $firstPeriod,
        mixed $salvage,
        mixed $period,
        mixed $rate,
        mixed $basis = FinancialConstants::BASIS_DAYS_PER_YEAR_NASD
    ): string|float {
        $cost = Functions::flattenSingleValue($cost);
        $purchased = Functions::flattenSingleValue($purchased);
        $firstPeriod = Functions::flattenSingleValue($firstPeriod);
        $salvage = Functions::flattenSingleValue($salvage);
        $period = Functions::flattenSingleValue($period);
        $rate = Functions::flattenSingleValue($rate);
        $basis = ($basis === null)
            ? FinancialConstants::BASIS_DAYS_PER_YEAR_NASD
            : Functions::flattenSingleValue($basis);

        try {
            $cost = FinancialValidations::validateFloat($cost);
            $purchased = FinancialValidations::validateDate($purchased);
            $firstPeriod = FinancialValidations::validateDate($firstPeriod);
            $salvage = FinancialValidations::validateFloat($salvage);
            $period = FinancialValidations::validateFloat($period);
            $rate = FinancialValidations::validateFloat($rate);
            $basis = FinancialValidations::validateBasis($basis);
        } catch (Exception $e) {
            return $e->getMessage();
        }

        $fOneRate = $cost * $rate;
        $fCostDelta = $cost - $salvage;
        //    Note, quirky variation for leap years on the YEARFRAC for this function
        $purchasedYear = DateTimeExcel\DateParts::year($purchased);
        $yearFracx = DateTimeExcel\YearFrac::fraction($purchased, $firstPeriod, $basis);
        if (is_string($yearFracx)) {
            return $yearFracx;
        }
        /** @var float $yearFrac */
        $yearFrac = $yearFracx;

        if (
            $basis == FinancialConstants::BASIS_DAYS_PER_YEAR_ACTUAL
            && $yearFrac < 1
        ) {
            $temp = Functions::scalar($purchasedYear);
            if (is_int($temp) || is_string($temp)) {
                if (DateTimeExcel\Helpers::isLeapYear($temp)) {
                    $yearFrac *= 365 / 366;
                }
            }
        }

        $f0Rate = $yearFrac * $rate * $cost;
        $nNumOfFullPeriods = (int) (($cost - $salvage - $f0Rate) / $fOneRate);

        if ($period == 0) {
            return $f0Rate;
        } elseif ($period <= $nNumOfFullPeriods) {
            return $fOneRate;
        } elseif ($period == ($nNumOfFullPeriods + 1)) {
            return $fCostDelta - $fOneRate * $nNumOfFullPeriods - $f0Rate;
        }

        return 0.0;
    }

    private static function getAmortizationCoefficient(float $rate): float
    {
        //    The depreciation coefficients are:
        //    Life of assets (1/rate)        Depreciation coefficient
        //    Less than 3 years            1
        //    Between 3 and 4 years        1.5
        //    Between 5 and 6 years        2
        //    More than 6 years            2.5
        $fUsePer = 1.0 / $rate;

        if ($fUsePer < 3.0) {
            return 1.0;
        } elseif ($fUsePer < 4.0) {
            return 1.5;
        } elseif ($fUsePer <= 6.0) {
            return 2.0;
        }

        return 2.5;
    }
}


1		<?php
2
3		namespace PhpOffice\PhpSpreadsheet\Calculation\Financial;
4
5		use PhpOffice\PhpSpreadsheet\Calculation\DateTimeExcel;
6		use PhpOffice\PhpSpreadsheet\Calculation\Exception;
7		use PhpOffice\PhpSpreadsheet\Calculation\Financial\Constants as FinancialConstants;
8		use PhpOffice\PhpSpreadsheet\Calculation\Functions;
9
10		class Amortization
11		{
12		/**
13		* AMORDEGRC.
14		*
15		* Returns the depreciation for each accounting period.
16		* This function is provided for the French accounting system. If an asset is purchased in
17		* the middle of the accounting period, the prorated depreciation is taken into account.
18		* The function is similar to AMORLINC, except that a depreciation coefficient is applied in
19		* the calculation depending on the life of the assets.
20		* This function will return the depreciation until the last period of the life of the assets
21		* or until the cumulated value of depreciation is greater than the cost of the assets minus
22		* the salvage value.
23		*
24		* Excel Function:
25		* AMORDEGRC(cost,purchased,firstPeriod,salvage,period,rate[,basis])
26		*
27		* @param mixed $cost The float cost of the asset
28		* @param mixed $purchased Date of the purchase of the asset
29		* @param mixed $firstPeriod Date of the end of the first period
30		* @param mixed $salvage The salvage value at the end of the life of the asset
31		* @param mixed $period the period (float)
32		* @param mixed $rate rate of depreciation (float)
33		* @param mixed $basis The type of day count to use (int).
34		* 0 or omitted US (NASD) 30/360
35		* 1 Actual/actual
36		* 2 Actual/360
37		* 3 Actual/365
38		* 4 European 30/360
39		*
40		* @return float\|string (string containing the error type if there is an error)
41		*/
42	24	public static function AMORDEGRC(
43		mixed $cost,
44		mixed $purchased,
45		mixed $firstPeriod,
46		mixed $salvage,
47		mixed $period,
48		mixed $rate,
49		mixed $basis = FinancialConstants::BASIS_DAYS_PER_YEAR_NASD
50		): string\|float {
51	24	$cost = Functions::flattenSingleValue($cost);
52	24	$purchased = Functions::flattenSingleValue($purchased);
53	24	$firstPeriod = Functions::flattenSingleValue($firstPeriod);
54	24	$salvage = Functions::flattenSingleValue($salvage);
55	24	$period = Functions::flattenSingleValue($period);
56	24	$rate = Functions::flattenSingleValue($rate);
57	24	$basis = ($basis === null)
58	1	? FinancialConstants::BASIS_DAYS_PER_YEAR_NASD
59	23	: Functions::flattenSingleValue($basis);
60
61		try {
62	24	$cost = FinancialValidations::validateFloat($cost);
63	23	$purchased = FinancialValidations::validateDate($purchased);
64	22	$firstPeriod = FinancialValidations::validateDate($firstPeriod);
65	21	$salvage = FinancialValidations::validateFloat($salvage);
66	20	$period = FinancialValidations::validateInt($period);
67	19	$rate = FinancialValidations::validateFloat($rate);
68	18	$basis = FinancialValidations::validateBasis($basis);
69	8	} catch (Exception $e) {
70	8	return $e->getMessage();
71		}
72
73	16	$yearFracx = DateTimeExcel\YearFrac::fraction($purchased, $firstPeriod, $basis);
74	16	if (is_string($yearFracx)) {
75		return $yearFracx;
76		}
77		/** @var float $yearFrac */
78	16	$yearFrac = $yearFracx;
79
80	16	$amortiseCoeff = self::getAmortizationCoefficient($rate);
81
82	16	$rate *= $amortiseCoeff;
83	16	$rate = (float) (string) $rate; // ugly way to avoid rounding problem
84	16	$fNRate = round($yearFrac * $rate * $cost, 0);
85	16	$cost -= $fNRate;
86	16	$fRest = $cost - $salvage;
87
88	16	for ($n = 0; $n < $period; ++$n) {
89	16	$fNRate = round($rate * $cost, 0);
90	16	$fRest -= $fNRate;
91
92	16	if ($fRest < 0.0) {
93	1	return match ($period - $n) {
94	1	1 => round($cost * 0.5, 0),
95	1	default => 0.0,
96	1	};
97		}
98	15	$cost -= $fNRate;
99		}
100
101	15	return $fNRate;
102		}
103
104		/**
105		* AMORLINC.
106		*
107		* Returns the depreciation for each accounting period.
108		* This function is provided for the French accounting system. If an asset is purchased in
109		* the middle of the accounting period, the prorated depreciation is taken into account.
110		*
111		* Excel Function:
112		* AMORLINC(cost,purchased,firstPeriod,salvage,period,rate[,basis])
113		*
114		* @param mixed $cost The cost of the asset as a float
115		* @param mixed $purchased Date of the purchase of the asset
116		* @param mixed $firstPeriod Date of the end of the first period
117		* @param mixed $salvage The salvage value at the end of the life of the asset
118		* @param mixed $period The period as a float
119		* @param mixed $rate Rate of depreciation as float
120		* @param mixed $basis Integer indicating the type of day count to use.
121		* 0 or omitted US (NASD) 30/360
122		* 1 Actual/actual
123		* 2 Actual/360
124		* 3 Actual/365
125		* 4 European 30/360
126		*
127		* @return float\|string (string containing the error type if there is an error)
128		*/
129	17	public static function AMORLINC(
130		mixed $cost,
131		mixed $purchased,
132		mixed $firstPeriod,
133		mixed $salvage,
134		mixed $period,
135		mixed $rate,
136		mixed $basis = FinancialConstants::BASIS_DAYS_PER_YEAR_NASD
137		): string\|float {
138	17	$cost = Functions::flattenSingleValue($cost);
139	17	$purchased = Functions::flattenSingleValue($purchased);
140	17	$firstPeriod = Functions::flattenSingleValue($firstPeriod);
141	17	$salvage = Functions::flattenSingleValue($salvage);
142	17	$period = Functions::flattenSingleValue($period);
143	17	$rate = Functions::flattenSingleValue($rate);
144	17	$basis = ($basis === null)
145	1	? FinancialConstants::BASIS_DAYS_PER_YEAR_NASD
146	16	: Functions::flattenSingleValue($basis);
147
148		try {
149	17	$cost = FinancialValidations::validateFloat($cost);
150	16	$purchased = FinancialValidations::validateDate($purchased);
151	15	$firstPeriod = FinancialValidations::validateDate($firstPeriod);
152	14	$salvage = FinancialValidations::validateFloat($salvage);
153	13	$period = FinancialValidations::validateFloat($period);
154	12	$rate = FinancialValidations::validateFloat($rate);
155	11	$basis = FinancialValidations::validateBasis($basis);
156	8	} catch (Exception $e) {
157	8	return $e->getMessage();
158		}
159
160	9	$fOneRate = $cost * $rate;
161	9	$fCostDelta = $cost - $salvage;
162		// Note, quirky variation for leap years on the YEARFRAC for this function
163	9	$purchasedYear = DateTimeExcel\DateParts::year($purchased);
164	9	$yearFracx = DateTimeExcel\YearFrac::fraction($purchased, $firstPeriod, $basis);
165	9	if (is_string($yearFracx)) {
166		return $yearFracx;
167		}
168		/** @var float $yearFrac */
169	9	$yearFrac = $yearFracx;
170
171		if (
172	9	$basis == FinancialConstants::BASIS_DAYS_PER_YEAR_ACTUAL
173	9	&& $yearFrac < 1
174	9	) {
175		$temp = Functions::scalar($purchasedYear);
176	2	if (is_int($temp) \|\| is_string($temp)) {
177		if (DateTimeExcel\Helpers::isLeapYear($temp)) {
178		$yearFrac *= 365 / 366;
179	9	}
180	9	}
181		}
182	9
183	1	$f0Rate = $yearFrac * $rate * $cost;
184	8	$nNumOfFullPeriods = (int) (($cost - $salvage - $f0Rate) / $fOneRate);
185	6
186	2	if ($period == 0) {
187	1	return $f0Rate;
188		} elseif ($period <= $nNumOfFullPeriods) {
189		return $fOneRate;
190	1	} elseif ($period == ($nNumOfFullPeriods + 1)) {
191		return $fCostDelta - $fOneRate * $nNumOfFullPeriods - $f0Rate;
192		}
193	16
194		return 0.0;
195		}
196
197		private static function getAmortizationCoefficient(float $rate): float
198		{
199		// The depreciation coefficients are:
200		// Life of assets (1/rate) Depreciation coefficient
201	16	// Less than 3 years 1
202		// Between 3 and 4 years 1.5
203	16	// Between 5 and 6 years 2
204	1	// More than 6 years 2.5
205	15	$fUsePer = 1.0 / $rate;
206	3
207	12	if ($fUsePer < 3.0) {
208	8	return 1.0;
209		} elseif ($fUsePer < 4.0) {
210		return 1.5;
211	4	} elseif ($fUsePer <= 6.0) {
212		return 2.0;
213		}
214
215		return 2.5;
216		}
217		}
218

PHPOffice / PhpSpreadsheet

Pull Request — master (#4420)

Amortization::AMORLINC() C

Complexity

Size

Duplication

Code Coverage

Importance

How to fix Long Method Complexity

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