feat: expenditure_concept = direct|total in cog_spending()

total adds an intergovernmental leg (M = to local, L = to state) as a UNION ALL over new ig_annotated views. The IG leg deliberately skips NOT is_aggregate -- legacy IG lives almost entirely on aggregate rows, and the aggregate codes are year-disjoint from their modern leaf components, so nothing double-counts. L-- (the IG-to-state family total) is excluded. direct is the default and is numerically unchanged.
2026-07-27 09:28:17 -04:00
parent 7ed1da9b79
commit fefd4fe969
8 changed files with 208 additions and 8 deletions
@@ -12,3 +12,76 @@ test_that("the corpus contains no K-prefix rows, so the Direct leg omits K", {
                 label = paste(f, "must not reference the inert K prefix"))
  }
 })
+
+test_that("expenditure_concept defaults to direct and preserves today's numbers", {
+  gov <- "010000226085"                      # Alabama state government
+  base <- cog_spending(gov, years = 2019, category = "Police")
+  expl <- cog_spending(gov, years = 2019, category = "Police",
+                       expenditure_concept = "direct")
+  expect_equal(base$amt_nominal, expl$amt_nominal)
+  expect_false("intergovernmental" %in% base$spend_subtype)
+})
+
+test_that("expenditure_concept = 'total' adds an intergovernmental subtype", {
+  gov <- "010000226085"
+  d <- cog_spending(gov, years = 2019, category = "Police",
+                    expenditure_concept = "direct")
+  t <- cog_spending(gov, years = 2019, category = "Police",
+                    expenditure_concept = "total")
+  expect_true("intergovernmental" %in% t$spend_subtype)
+  # Direct rows are untouched; Total only ever ADDS.
+  dt <- t[t$spend_subtype != "intergovernmental", ]
+  expect_equal(sort(dt$amt_nominal), sort(d$amt_nominal))
+  expect_gt(sum(t$amt_nominal), sum(d$amt_nominal))
+})
+
+test_that("legacy-era Total does not collapse to Direct (the is_aggregate trap)", {
+  # In the wide era the IG dollars live almost entirely on aggregate-flagged
+  # rows. A Total leg that inherited the Direct leg's NOT is_aggregate filter
+  # would silently return Total == Direct here.
+  gov <- "010000226085"
+  d <- cog_spending(gov, years = 2011, category = "Education K-12",
+                    expenditure_concept = "direct")
+  t <- cog_spending(gov, years = 2011, category = "Education K-12",
+                    expenditure_concept = "total")
+  expect_true("intergovernmental" %in% t$spend_subtype)
+  ig <- sum(t$amt_nominal[t$spend_subtype == "intergovernmental"])
+  expect_gt(ig, 0)
+  expect_gt(sum(t$amt_nominal), sum(d$amt_nominal))
+})
+
+test_that("the IG leg never includes the L-- family total", {
+  con <- .ensure_session()
+  codes <- DBI::dbGetQuery(con,
+    "SELECT DISTINCT item_code FROM ig_long")$item_code
+  expect_false(any(grepl("--$", codes)))
+  expect_true(all(substr(codes, 1, 1) %in% c("M", "L")))
+})
+
+test_that("expenditure_concept rejects unknown values", {
+  expect_error(
+    cog_spending("010000226085", years = 2019, expenditure_concept = "gross"),
+    class = "rlang_error"
+  )
+})
+
+test_that("total composes with basis = 'raw' and basis = 'harmonized'", {
+  gov <- "010000226085"
+  h <- cog_spending(gov, years = 2011, category = "Education K-12",
+                    expenditure_concept = "total", basis = "harmonized")
+  r <- cog_spending(gov, years = 2011, category = "Education K-12",
+                    expenditure_concept = "total", basis = "raw")
+  ig_h <- sum(h$amt_nominal[h$spend_subtype == "intergovernmental"])
+  ig_r <- sum(r$amt_nominal[r$spend_subtype == "intergovernmental"])
+  # The only IG harmonization rule is M38 -> M36 (year-disjoint), so the IG
+  # total must agree between bases even though the code labels may differ.
+  expect_equal(ig_h, ig_r)
+})
+
+test_that("recipe = and expenditure_concept = 'total' together aborts", {
+  expect_error(
+    cog_spending("121011212191", 2020L, recipe = "corrections_combined",
+                expenditure_concept = "total"),
+    class = "uscogdata_recipe_concept_conflict"
+  )
+})