Finance Tax Supporting Schedule Agent

import pandas as pd, csv

def extract_taxable_entries(gl_data):
    df = pd.DataFrame(gl_data)
    taxable = df[df['account_type'].isin(['revenue','expense'])]
    return taxable

def calculate_allowances(entries):
    depreciation = entries[entries['category']=='depreciation']['amount'].sum()
    capital_allow = entries[entries['category']=='capital_allowance']['amount'].sum()
    transfer_pricing = entries[entries['category']=='transfer_pricing']['amount'].sum()
    return {'depreciation':depreciation,'capital_allow':capital_allow,'transfer_pricing':transfer_pricing}

def generate_schedule(allowances):
    schedule = pd.DataFrame([{
        'category':'Depreciation','amount':allowances['depreciation'],'rate':0,'tax_impact':0
    },{
        'category':'Capital Allow','amount':allowances['capital_allow'],'rate':0,'tax_impact':0
    },{
        'category':'Transfer Pricing','amount':allowances['transfer_pricing'],'rate':0,'tax_impact':0
    }])
    return schedule

def export_csv(schedule, filename='tax_schedule.csv'):
    schedule.to_csv(filename, index=False)
    return filename

entries = extract_taxable_entries(gl_data)
allowances = calculate_allowances(entries)
schedule = generate_schedule(allowances)
export_csv(schedule)
print('Tax supporting schedules generated')