20260416 fix(#31) count all rows in Puerto Rico report

src/model/gains.rs

@@ -613,33 +613,19 @@ impl CapGainsWorksheet {
 
         for row in &self.worksheet {
             for detail in &row.trade_details {
-                let (is_long, basis_date) = match &detail.net_gain {
-                    GainTerm::LongUs(p) | GainTerm::LongBonaFide(p) => (true, p.basis_date),
-                    GainTerm::Long { us, .. } => (true, us.basis_date),
-                    GainTerm::ShortUs(p) | GainTerm::ShortBonaFide(p) => (false, p.basis_date),
-                    GainTerm::Short { us, .. } => (false, us.basis_date),
-                };
-
-                if is_long {
-                    dates.lt_earliest_acquired = Some(match dates.lt_earliest_acquired {
-                        Some(existing) => existing.min(basis_date),
-                        None => basis_date,
-                    });
-                    dates.lt_latest_sold = Some(match dates.lt_latest_sold {
-                        Some(existing) => existing.max(row.event_date),
-                        None => row.event_date,
-                    });
-                } else {
-                    dates.st_earliest_acquired = Some(match dates.st_earliest_acquired {
-                        Some(existing) => existing.min(basis_date),
-                        None => basis_date,
-                    });
-                    dates.st_latest_sold = Some(match dates.st_latest_sold {
-                        Some(existing) => existing.max(row.event_date),
-                        None => row.event_date,
-                    });
+                dates.update(&detail.net_gain, row.event_date);
+            }
+            for fee in &row.tx_fees {
+                dates.update(&fee.net_loss, row.event_date);
+            }
+            for detail in &row.position_details {
+                if detail.proceeds_bona_fide.is_some() {
+                    dates.update_short(row.event_date, row.event_date);
                 }
             }
+            for fee in &row.position_fees {
+                dates.update(&fee.net_loss, row.event_date);
+            }
         }
 
         dates
@@ -967,6 +953,41 @@ pub struct PrStatement24Dates {
     pub st_latest_sold: Option<DateTime<Utc>>,
 }
 
+impl PrStatement24Dates {
+    fn update(&mut self, gain_term: &GainTerm, event_date: DateTime<Utc>) {
+        let (is_long, basis_date) = match gain_term {
+            GainTerm::LongUs(p) | GainTerm::LongBonaFide(p) => (true, p.basis_date),
+            GainTerm::Long { us, .. } => (true, us.basis_date),
+            GainTerm::ShortUs(p) | GainTerm::ShortBonaFide(p) => (false, p.basis_date),
+            GainTerm::Short { us, .. } => (false, us.basis_date),
+        };
+
+        if is_long {
+            self.lt_earliest_acquired = Some(match self.lt_earliest_acquired {
+                Some(existing) => existing.min(basis_date),
+                None => basis_date,
+            });
+            self.lt_latest_sold = Some(match self.lt_latest_sold {
+                Some(existing) => existing.max(event_date),
+                None => event_date,
+            });
+        } else {
+            self.update_short(basis_date, event_date);
+        }
+    }
+
+    fn update_short(&mut self, basis_date: DateTime<Utc>, event_date: DateTime<Utc>) {
+        self.st_earliest_acquired = Some(match self.st_earliest_acquired {
+            Some(existing) => existing.min(basis_date),
+            None => basis_date,
+        });
+        self.st_latest_sold = Some(match self.st_latest_sold {
+            Some(existing) => existing.max(event_date),
+            None => event_date,
+        });
+    }
+}
+
 /// One row of PR Statement-24 (F1 Part III statement 24 :: capital gains).
 #[derive(Debug)]
 struct PrStatement24Row {

src/model/gains/tests.rs

@@ -1,10 +1,53 @@
 use super::*;
+use crate::model::kraken_amount::{BitcoinAmount, KrakenAmount};
 use chrono::TimeZone;
 
 fn usd(n: i64) -> UsdAmount {
     UsdAmount::from_int(n)
 }
 
+/// Regression test for issue #3: pr_statement24_dates() must collect dates from
+/// tx_fees, not only trade_details. A worksheet with fee-only bona fide activity
+/// must still produce dates for the PR Statement-24 row.
+#[test]
+fn pr_statement24_dates_from_fees_only() {
+    let basis_date = Utc.with_ymd_and_hms(2024, 6, 1, 0, 0, 0).unwrap();
+    let event_date = Utc.with_ymd_and_hms(2024, 12, 1, 0, 0, 0).unwrap();
+
+    let worksheet = CapGainsWorksheet {
+        worksheet: vec![CapGainsWorksheetRow {
+            event_date,
+            internal_account: String::new(),
+            ledger_row_id: String::new(),
+            event_subtype: EventSubType::Trade,
+            event_name: String::new(),
+            asset_out_exchange_rate: String::new(),
+            asset_in_exchange_rate: String::new(),
+            proceeds: usd(0),
+            trade_details: vec![],
+            income_details: vec![],
+            position_details: vec![],
+            tx_fees: vec![EventFee {
+                asset_fee: KrakenAmount::Btc(BitcoinAmount::default()),
+                net_loss: GainTerm::ShortBonaFide(GainPortion {
+                    basis: usd(5000),
+                    basis_date,
+                    basis_synthetic_id: String::new(),
+                    net_gain: usd(-5000),
+                }),
+            }],
+            position_fees: vec![],
+        }],
+    };
+
+    let dates = worksheet.pr_statement24_dates();
+
+    assert_eq!(dates.st_earliest_acquired, Some(basis_date));
+    assert_eq!(dates.st_latest_sold, Some(event_date));
+    assert_eq!(dates.lt_earliest_acquired, None);
+    assert_eq!(dates.lt_latest_sold, None);
+}
+
 #[test]
 fn pr_statement24_from_sums() {
     let sums = Sums {