drop redundant/quasi-conflicting summary line items from construction cash flow

Author: softwareengineerprogrammer

src/geophires_x/EconomicsSamPreRevenue.py

@@ -97,12 +97,17 @@ def _calculate_pre_revenue_costs_and_cashflow(
     debt_fraction: float,
     debt_financing_start_year: int,
     logger: logging.Logger,
+    include_summary_line_items: bool = False,
 ) -> PreRevenueCostsAndCashflow:
     """
     Calculates the true capitalized cost and interest during pre-revenue years (exploration/permitting/appraisal,
     construction) by simulating a year-by-year phased expenditure with inflation.
 
-    Also builds a pre-revenue cash flow profile for constructionrevenue years.
+    Also builds a pre-revenue cash flow profile for construction revenue years.
+
+    :param include_summary_line_items: Include cash flow from investment and financing activities and pre-tax returns
+    in the summary line items. Disabled by default since they are redundant with other construction line items and
+    confusing to reconcile with their non-construction equivalents.
     """
 
     logger.info(f"Using Phased CAPEX Schedule: {phased_capex_schedule}")
@@ -167,11 +172,13 @@ def _append_row(row_name: str, row_vals: list[float | str]) -> None:
 
     # --- Investing Activities ---
     _append_row(f'Purchase of property ($)', [-x for x in capex_spend_vec])
-    _append_row(
-        f'Cash flow from investing activities ($)',
-        # 'CAPEX spend ($)'
-        [-x for x in capex_spend_vec],
-    )
+
+    if include_summary_line_items:
+        _append_row(
+            f'Cash flow from investing activities ($)',
+            # 'CAPEX spend ($)'
+            [-x for x in capex_spend_vec],
+        )
 
     pre_revenue_cf_profile.append(blank_row.copy())
 
@@ -196,21 +203,26 @@ def _append_row(row_name: str, row_vals: list[float | str]) -> None:
 
     _append_row(_IDC_CASH_FLOW_ROW_NAME, interest_accrued_vec)
 
-    _append_row(f'Cash flow from financing activities ($)', [e + d for e, d in zip(equity_spend_vec, debt_draw_vec)])
+    if include_summary_line_items:
+        _append_row(
+            f'Cash flow from financing activities ($)', [e + d for e, d in zip(equity_spend_vec, debt_draw_vec)]
+        )
 
     pre_revenue_cf_profile.append(blank_row.copy())
 
     # --- Returns ---
     equity_cash_flow_usd = [-x for x in equity_spend_vec]
-    _append_row(f'Total pre-tax returns ($)', equity_cash_flow_usd)
+
+    if include_summary_line_items:
+        _append_row(f'Total pre-tax returns ($)', equity_cash_flow_usd)
+
     _append_row(_TOTAL_AFTER_TAX_RETURNS_CASH_FLOW_ROW_NAME, equity_cash_flow_usd)
 
     return PreRevenueCostsAndCashflow(
         total_installed_cost_usd=total_capitalized_cost_usd,
         construction_financing_cost_usd=total_interest_accrued_usd,
         debt_balance_usd=current_debt_balance_usd,
         inflation_cost_usd=total_inflation_cost_usd,
-        # pre_revenue_cash_flow_profile_dict=pre_revenue_cf_profile_dict,
         pre_revenue_cash_flow_profile=pre_revenue_cf_profile,
     )