Introduce new subsidiary 'Apple Services Pte. Ltd.'

apple.py

@@ -25,8 +25,30 @@
 # VAT ID of Apple's EU subsidiary
 vat_id_europe = 'IE9700053D'
 
-# List of countries handled by Apple Inc. and each of Apple's (currently five) foreign subsidiaries.
-# Information is taken from Schedule 2, Exhibit A of Apple's "iOS / macOS Paid Applications" contract as effective of August, 2023.
+# List of countries handled by Apple Inc. and each of Apple's (currently six) foreign subsidiaries.
+# Information is taken from Schedule 2, Exhibit A of Apple's "iOS / macOS Paid Applications" contract as effective of October 26, 2024.
+
+apac = {
+'BT': 'Bhutan',
+'BN': 'Brunei',
+'KH': 'Cambodia',
+'FM': 'Federal States of Micronesia',
+'FJ': 'Fiji',
+'KR': 'Korea',
+'LA': 'Laos',
+'MO': 'Macao',
+'MV': 'Maldives',
+'MN': 'Mongolia',
+'MM': 'Myanmar',
+'NR': 'Nauru',
+'NP': 'Nepal',
+'PW': 'Palau',
+'PG': 'Papua New Guinea',
+'SB': 'Solomon Islands',
+'LK': 'Sri Lanka',
+'TO': 'Tonga',
+'VU': 'Vanuatu'
+}
 
 australia = {
 'AU': 'Australia',
@@ -49,13 +71,10 @@
 'BY': 'Belarus',
 'BE': 'Belgium',
 'BJ': 'Benin',
-'BT': 'Bhutan',
 'BA': 'Bosnia and Herzegovina',
 'BW': 'Botswana',
-'BN': 'Brunei',
 'BG': 'Bulgaria',
 'BF': 'Burkina-Faso',
-'KH': 'Cambodia',
 'CM': 'Cameroon',
 'CV': 'Cape Verde',
 'TD': 'Chad',
@@ -69,7 +88,6 @@
 'DK': 'Denmark',
 'EG': 'Egypt',
 'EE': 'Estonia',
-'FJ': 'Fiji',
 'FI': 'Finland',
 'FR': 'France',
 'GA': 'Gabon',
@@ -91,45 +109,34 @@
 'JO': 'Jordan',
 'KZ': 'Kazakhstan',
 'KE': 'Kenya',
-'KR': 'Korea',
 'XK': 'Kosovo',
 'KW': 'Kuwait',
 'KG': 'Kyrgyzstan',
-'LA': 'Laos',
 'LV': 'Latvia',
 'LB': 'Lebanon',
 'LR': 'Liberia',
 'LY': 'Libya',
 'LT': 'Lithuania',
 'LU': 'Luxembourg',
-'MO': 'Macao',
 'MK': 'Macedonia',
 'MG': 'Madagascar',
 'MW': 'Malawi',
 'MY': 'Malaysia',
-'MV': 'Maldives',
 'ML': 'Mali',
 'MT': 'Republic of Malta',
 'MR': 'Mauritania',
 'MU': 'Mauritius',
-'FM': 'Federal States of Micronesia',
 'MD': 'Moldova',
-'MN': 'Mongolia',
 'ME': 'Montenegro',
 'MA': 'Morocco',
 'MZ': 'Mozambique',
-'MM': 'Myanmar',
 'NA': 'Namibia',
-'NR': 'Nauru',
-'NP': 'Nepal',
 'NL': 'Netherlands',
 'NE': 'Niger',
 'NG': 'Nigeria',
 'NO': 'Norway',
 'OM': 'Oman',
 'PK': 'Pakistan',
-'PW': 'Palau',
-'PG': 'Papua New Guinea',
 'PH': 'Philippines',
 'PL': 'Poland',
 'PT': 'Portugal',
@@ -146,18 +153,15 @@
 'SG': 'Singapore',
 'SK': 'Slovakia',
 'SI': 'Slovenia',
-'SB': 'Solomon Islands',
 'ZA': 'South Africa',
 'ES': 'Spain',
-'LK': 'Sri Lanka',
 'SZ': 'Swaziland',
 'SE': 'Sweden',
 'CH': 'Switzerland',
 'TW': 'Taiwan',
 'TJ': 'Tajikistan',
 'TZ': 'Tanzania',
 'TH': 'Thailand',
-'TO': 'Tonga',
 'TN': 'Tunisia',
 'TR': 'Türkiye',
 'TM': 'Turkmenistan',
@@ -166,7 +170,6 @@
 'UA': 'Ukraine',
 'GB': 'United Kingdom',
 'UZ': 'Uzbekistan',
-'VU': 'Vanuatu',
 'VN': 'Vietnam',
 'YE': 'Yemen',
 'ZM': 'Zambia',
@@ -221,10 +224,11 @@
 'US': 'United States'
 }
 
-corporations = [australia, canada, europe, japan, latam, us]
+corporations = [apac, australia, canada, europe, japan, latam, us]
 
 def corporation(cc):
     """Get Apple subsidiary handling sales of the given country"""
+    if cc in apac: return 'AP'
     if cc in australia: return 'AU'
     if cc in canada: return 'CA'
     if cc in europe: return 'EU'
@@ -242,11 +246,16 @@ def countryname(cc):
 
 def address(corporation):
     """Get billing address of Apple subsidiary with given handle"""
-    if corporation == 'AU':
+    if corporation == 'AP':
+        return """Apple Services Pte. Ltd.
+7 Ang Mo Kio Street 64
+Singapore 569086
+Singapore"""
+    elif corporation == 'AU':
         return """Apple Pty Limited
 Level 3
 20 Martin Place
-Sydney South 2000
+Sydney NSW 2000
 Australia"""
     elif corporation == 'CA':
         return """Apple Canada Inc.

slicer.py

@@ -47,6 +47,17 @@
 
 # -------------------------------------------------------------------------------------------------------------------------------------
 
+# US dollars may occur multiple times in financial_report.csv due to different exchange rates for each world region they're
+# used in: Care must be taken to distinguish between USD for purchases made in the region "Americas" (the default), or in
+# regions "South Asia and Pacific", "Latin America and the Caribbean" and "Rest of World", as Apple calls it.
+# Unfortunately, Apple decided to localize these strings, so they need to be looked up in the following spelling table.
+# Luckily, localized report files currently seem to be generated only for French, German, Italian and Spanish locale settings.
+usd_regions_localizations = {
+    'AP': ['Pacif', 'Pacíf', 'Pazif'], # South Asia and Pacific
+    'LL': ['Latin', 'Latein'], # Latin America and the Caribbean
+    'WW': ['of World', 'du monde', 'der Welt', 'del mondo', 'del mundo'] # Rest of World
+}
+
 def format_date(date_str):
     """Formats an US-style date string according to the default format of the current locale."""
     return datetime.strptime(date_str,"%m/%d/%Y").strftime('%x')
@@ -131,21 +142,13 @@ def parse_currency_data(filename):
             sys.exit(1)
         currency = r.group(1)
 
-        # USD can occur thrice in the file: We must take special care to distinguish between USD (and their corresponding exchange
-        # rate) for purchases made in "Americas", "Latin America and the Caribbean" and in "Rest of World", as Apple calls it.
-        # Unfortunately, Apple decided to localize the aforementioned strings so they need to be looked up in a translation table.
-        # Luckily, localized report files currently seem to be generated only for French, German, Italian and Spanish locale settings.
-        localizations_LATAM = ["Latein", "Latin"]
-        localizations_RoW = ["of World", "du monde", "der Welt", "del mondo", "del mundo"]
+        # for any region of the world in which Apple bills in USD, a distinct exchange rate may have been used
         if currency == 'USD':
-            for localization in localizations_LATAM:
-                if localization.lower() in fields[0].lower():
-                    currency = 'USD - LATAM'
-
-            for localization in localizations_RoW:
-                if localization.lower() in fields[0].lower():
-                    currency = 'USD - RoW'
-
+            for region, localized_region_spellings in usd_regions_localizations.items():
+                if any(spelling.lower() in fields[0].lower() for spelling in localized_region_spellings):
+                    currency = 'USD' + region # should serve as a unique key for the current region's USD variety
+                    break
+
         amount_pre_tax = Decimal(fields[column_index_amount_pre_tax].replace(',', ''))
         amount_after_tax = Decimal(fields[column_index_amount_after_tax].replace(',', ''))
         earnings = Decimal(fields[column_index_earnings].replace(',', ''))
@@ -210,15 +213,13 @@ def parse_financial_reports(workingdir):
             # remember currency of current line's country
             currencies[countrycode] = currency
 
-            # special case affecting countries Apple put in the "Rest of World" group: currency for those is listed as "USD"
-            # in the sales reports but the corresponding exchange rate is keyed "USD - RoW" - a pragmatic way of identifying
-            # those "RoW" countries is to inspect the filename of the sales report
-            if "_WW." in filename and currency == "USD":
-              currencies[countrycode] = "USD - RoW"
-
-            # same for the "Latin America and the Caribbean" group
-            if "_LL." in filename and currency == "USD":
-              currencies[countrycode] = "USD - LATAM"
+            # if the current country uses USD, identify which world region's USD exchange rate
+            # applies – a pragmatic way to do this is to inspect the filename of its sales report
+            if currency == 'USD':
+                for region in usd_regions_localizations.keys():
+                    if f'_{region}.' in filename:
+                        currencies[countrycode] = 'USD' + region
+                        break
 
         f.close()
 
@@ -350,7 +351,7 @@ def steuerapp_esl_import(eu_sales_amount, date_range):
 if __name__ == '__main__':
     parser = argparse.ArgumentParser(description='Tool for splitting App Store Connect financial reports by Apple legal entities')
 
-    parser.add_argument('-l', choices=['AU', 'CA', 'EU', 'JP', 'LL', 'US'], nargs='+', dest='selected_corporations', help='limit output to sales of the specified Apple legal entities (Australia, Canada, Europe, Japan, Latin America, United States)')
+    parser.add_argument('-l', choices=['AP', 'AU', 'CA', 'EU', 'JP', 'LL', 'US'], nargs='+', dest='selected_corporations', help='limit output to sales of the specified Apple legal entities (South Asia and Pacific, Australia, Canada, Europe, Japan, Latin America, United States)')
     subtotals_group = parser.add_mutually_exclusive_group(required=False)
     subtotals_group.add_argument('--no-subtotals', action='store_true', help='omit printing of subtotal for each country')
     subtotals_group.add_argument('--only-subtotals', action='store_true', help='only print subtotal for each country (i.e. skip per-product Euro conversion)')