업종 간 내용연수·상각 비교

Instructions

Implementation Reference

• src/utils/compareIndustry.ts:21-63 (handler)

  Core handler function that compares useful life and depreciation across industries. Iterates over industry_codes, resolves useful life via resolveUsefulLife, computes depreciation schedule via calcDepreciationSchedule, and returns 1st-year and 5-year cumulative depreciation for each industry.

  export function compareIndustryLifeCore(input: {
    asset_type: AssetType;
    cost: number;
    industry_codes: KsicCode[];
    method?: DepreciationMethod;
  }): IndustryComparisonOutput {
    const { asset_type, cost, industry_codes, method } = input;
    if (industry_codes.length === 0) {
      throw new Error("industry_codes에 최소 1개 업종코드가 필요합니다.");
    }
    const comparison: IndustryComparisonOutput["comparison"] = [];
  
    for (const industry_code of industry_codes) {
      const resolved = resolveUsefulLife({ asset_type, industry_code });
      let m: DepreciationMethod = method ?? resolved.default_method;
      if (m === "declining" && getDecliningRate(resolved.standard_life) == null) {
        m = "straight";
      }
      const schedule = calcDepreciationSchedule({
        asset_name: "comparison",
        cost,
        acquired_date: "2026-01-01",
        method: m,
        useful_life_years: resolved.standard_life,
      });
      const y1 = schedule.annual_schedule.find((r) => r.year === 2026)?.depreciation ?? 0;
      let total5 = 0;
      for (let y = 2026; y <= 2030; y++) {
        total5 += schedule.annual_schedule.find((r) => r.year === y)?.depreciation ?? 0;
      }
      comparison.push({
        industry_code,
        industry_name: KSIC_NAMES[industry_code] ?? industry_code,
        useful_life: resolved.standard_life,
        method: m,
        annual_depreciation_yr1: Math.round(y1 * 1e6) / 1e6,
        total_5yr_depreciation: Math.round(total5 * 1e6) / 1e6,
        applicable_table: resolved.applicable_table,
      });
    }
  
    return { asset_type, cost, comparison };
  }

• src/utils/compareIndustry.ts:7-19 (schema)

  Output type definition IndustryComparisonOutput: includes asset_type, cost, and an array of per-industry comparison items (industry_code, industry_name, useful_life, method, annual_depreciation_yr1, total_5yr_depreciation, applicable_table).

  export interface IndustryComparisonOutput {
    asset_type: AssetType;
    cost: number;
    comparison: {
      industry_code: KsicCode;
      industry_name: string;
      useful_life: number;
      method: DepreciationMethod;
      annual_depreciation_yr1: number;
      total_5yr_depreciation: number;
      applicable_table: "annex5" | "annex6";
    }[];
  }

• src/index.ts:245-274 (registration)

  Registers the 'compare_industry_life' tool on the McpServer with inputSchema (asset_type, cost, industry_codes, optional method) and a handler that validates codes then delegates to compareIndustryLifeCore.

  server.registerTool(
    "compare_industry_life",
    {
      title: "업종 간 내용연수·상각 비교",
      description: "동일 자산·취득가에 대해 업종별 표준 내용연수 및 1년차·5년 누적 상각(비교용)",
      inputSchema: {
        asset_type: z.enum(ASSET_ENUM),
        cost: z.number(),
        industry_codes: z.array(z.string()).min(1),
        method: z.enum(METHOD_ENUM).optional(),
      },
    },
    async (input) => {
      try {
        const codes = input.industry_codes.filter(isKsicCode);
        if (codes.length !== input.industry_codes.length) {
          return toolError(`industry_codes 검증 실패. 사용 가능: ${listKsicCodes().join(", ")}`);
        }
        const out = compareIndustryLifeCore({
          asset_type: input.asset_type as AssetType,
          cost: input.cost,
          industry_codes: codes,
          method: input.method as DepreciationMethod | undefined,
        });
        return { content: [{ type: "text", text: jsonText(out) }] };
      } catch (e) {
        return toolError(e instanceof Error ? e.message : String(e));
      }
    },
  );

• src/index.ts:250-255 (schema)

  Input schema definition for the tool using Zod: asset_type (enum), cost (number), industry_codes (array of strings, min 1), optional method (enum).

  inputSchema: {
    asset_type: z.enum(ASSET_ENUM),
    cost: z.number(),
    industry_codes: z.array(z.string()).min(1),
    method: z.enum(METHOD_ENUM).optional(),
  },

• src/utils/compareIndustry.ts:1-20 (helper)

  Imports used by compareIndustryLifeCore: resolveUsefulLife, calcDepreciationSchedule, types, KSIC_NAMES mapping, and getDecliningRate.

  import { resolveUsefulLife } from "./resolveUsefulLife.js";
  import { calcDepreciationSchedule } from "./schedule.js";
  import type { AssetType, DepreciationMethod, KsicCode } from "../types/index.js";
  import { KSIC_NAMES } from "../data/ksicMapping.js";
  import { getDecliningRate } from "../data/decliningRates.js";
  
  export interface IndustryComparisonOutput {
    asset_type: AssetType;
    cost: number;
    comparison: {
      industry_code: KsicCode;
      industry_name: string;
      useful_life: number;
      method: DepreciationMethod;
      annual_depreciation_yr1: number;
      total_5yr_depreciation: number;
      applicable_table: "annex5" | "annex6";
    }[];
  }