fix: Add tests for depreciation
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GangaManoj
parent
fdd9e6cc3c
commit
40ec2d622b
@ -276,6 +276,7 @@ class TestAsset(unittest.TestCase):
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self.assertEqual(gle, expected_gle)
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self.assertEqual(asset.get("value_after_depreciation"), 0)
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# WDV: Written Down Value
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def test_depreciation_entry_for_wdv_without_pro_rata(self):
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pr = make_purchase_receipt(item_code="Macbook Pro",
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qty=1, rate=8000.0, location="Test Location")
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@ -479,6 +480,7 @@ class TestAsset(unittest.TestCase):
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self.assertTrue(asset.finance_books[0].expected_value_after_useful_life >= asset_value_after_full_schedule)
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# CWIP: Capital Work In Progress
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def test_cwip_accounting(self):
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pr = make_purchase_receipt(item_code="Macbook Pro",
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qty=1, rate=5000, do_not_submit=True, location="Test Location")
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@ -676,6 +678,249 @@ class TestAsset(unittest.TestCase):
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# reset indian company
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frappe.flags.company = company_flag
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def test_depreciation_without_pro_rata(self):
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asset = create_asset(item_code="Macbook Pro", calculate_depreciation=1,
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available_for_use_date=getdate("2019-12-31"), total_number_of_depreciations=3,
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expected_value_after_useful_life=10000, depreciation_start_date=getdate("2020-12-31"), submit=1)
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expected_values = [
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["2020-12-31", 30000, 30000],
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["2021-12-31", 30000, 60000],
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["2022-12-31", 30000, 90000]
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]
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for i, schedule in enumerate(asset.schedules):
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self.assertEqual(getdate(expected_values[i][0]), schedule.schedule_date)
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self.assertEqual(expected_values[i][1], schedule.depreciation_amount)
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self.assertEqual(expected_values[i][2], schedule.accumulated_depreciation_amount)
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def test_depreciation_with_pro_rata(self):
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asset = create_asset(item_code="Macbook Pro", calculate_depreciation=1,
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available_for_use_date=getdate("2019-12-31"), total_number_of_depreciations=3,
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expected_value_after_useful_life=10000, depreciation_start_date=getdate("2020-07-01"), submit=1)
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expected_values = [
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["2020-07-01", 15000, 15000],
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["2021-07-01", 30000, 45000],
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["2022-07-01", 30000, 75000],
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["2022-12-31", 15000, 90000]
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]
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for i, schedule in enumerate(asset.schedules):
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self.assertEqual(getdate(expected_values[i][0]), schedule.schedule_date)
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self.assertEqual(expected_values[i][1], schedule.depreciation_amount)
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self.assertEqual(expected_values[i][2], schedule.accumulated_depreciation_amount)
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def test_get_depreciation_amount(self):
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"""Tests if get_depreciation_amount() returns the right value."""
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from erpnext.assets.doctype.asset.asset import get_depreciation_amount
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asset = create_asset(item_code="Macbook Pro", calculate_depreciation=1,
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available_for_use_date=getdate("2019-12-31"))
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asset.finance_books = []
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asset.append("finance_books", {
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"depreciation_method": "Straight Line",
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"frequency_of_depreciation": 12,
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"total_number_of_depreciations": 3,
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"expected_value_after_useful_life": 10000,
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"depreciation_start_date": getdate("2020-12-31")
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})
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depreciation_amount = get_depreciation_amount(asset, 100000, asset.finance_books[0])
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self.assertEqual(depreciation_amount, 30000)
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def test_make_depreciation_schedule(self):
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"""Tests if make_depreciation_schedule() returns the right values."""
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asset = create_asset(item_code="Macbook Pro", calculate_depreciation=1,
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available_for_use_date=getdate("2019-12-31"), do_not_save=1)
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asset.finance_books = []
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asset.append("finance_books", {
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"depreciation_method": "Straight Line",
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"frequency_of_depreciation": 12,
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"total_number_of_depreciations": 3,
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"expected_value_after_useful_life": 10000,
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"depreciation_start_date": getdate("2020-12-31")
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})
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asset.make_depreciation_schedule(date_of_sale=None)
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expected_values = [
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['2020-12-31', 30000.0],
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['2021-12-31', 30000.0],
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['2022-12-31', 30000.0]
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]
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for i, schedule in enumerate(asset.schedules):
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self.assertEqual(getdate(expected_values[i][0]), schedule.schedule_date)
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self.assertEqual(expected_values[i][1], schedule.depreciation_amount)
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def test_set_accumulated_depreciation(self):
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"""Tests if set_accumulated_depreciation() returns the right values."""
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asset = create_asset(item_code="Macbook Pro", calculate_depreciation=1,
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available_for_use_date=getdate("2019-12-31"), do_not_save=1)
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asset.finance_books = []
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asset.append("finance_books", {
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"depreciation_method": "Straight Line",
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"frequency_of_depreciation": 12,
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"total_number_of_depreciations": 3,
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"expected_value_after_useful_life": 10000,
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"depreciation_start_date": getdate("2020-12-31")
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})
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asset.make_depreciation_schedule(date_of_sale=None)
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asset.set_accumulated_depreciation()
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expected_values = [30000.0, 60000.0, 90000.0]
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for i, schedule in enumerate(asset.schedules):
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self.assertEqual(expected_values[i], schedule.accumulated_depreciation_amount)
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def test_check_is_pro_rata(self):
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"""Tests if check_is_pro_rata() returns the right value(i.e. checks if has_pro_rata is accurate)."""
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asset = create_asset(item_code="Macbook Pro", calculate_depreciation=1,
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available_for_use_date=getdate("2019-12-31"), do_not_save=1)
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asset.finance_books = []
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asset.append("finance_books", {
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"depreciation_method": "Straight Line",
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"frequency_of_depreciation": 12,
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"total_number_of_depreciations": 3,
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"expected_value_after_useful_life": 10000,
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"depreciation_start_date": getdate("2020-12-31")
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})
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has_pro_rata = asset.check_is_pro_rata(asset.finance_books[0])
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self.assertFalse(has_pro_rata)
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asset.finance_books = []
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asset.append("finance_books", {
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"depreciation_method": "Straight Line",
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"frequency_of_depreciation": 12,
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"total_number_of_depreciations": 3,
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"expected_value_after_useful_life": 10000,
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"depreciation_start_date": getdate("2020-07-01")
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})
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has_pro_rata = asset.check_is_pro_rata(asset.finance_books[0])
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self.assertTrue(has_pro_rata)
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def test_expected_value_after_useful_life(self):
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"""Tests if an error is raised when expected_value_after_useful_life(110,000) > gross_purchase_amount(100,000)."""
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asset = create_asset(item_code="Macbook Pro", calculate_depreciation=1,
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available_for_use_date=getdate("2019-12-31"), total_number_of_depreciations=3,
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expected_value_after_useful_life=110000, depreciation_start_date=getdate("2020-07-01"), do_not_save=1)
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self.assertRaises(frappe.ValidationError, asset.save)
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def test_depreciation_start_date(self):
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"""Tests if an error is raised when neither depreciation_start_date nor available_for_use_date are specified."""
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asset = create_asset(item_code="Macbook Pro", calculate_depreciation=1,
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total_number_of_depreciations=3, expected_value_after_useful_life=110000, do_not_save=1)
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self.assertRaises(frappe.ValidationError, asset.save)
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def test_opening_accumulated_depreciation(self):
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"""Tests if an error is raised when opening_accumulated_depreciation > (gross_purchase_amount - expected_value_after_useful_life)."""
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asset = create_asset(item_code="Macbook Pro", calculate_depreciation=1,
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available_for_use_date=getdate("2019-12-31"), total_number_of_depreciations=3,
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expected_value_after_useful_life=10000, depreciation_start_date=getdate("2020-07-01"),
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opening_accumulated_depreciation=100000, do_not_save=1)
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self.assertRaises(frappe.ValidationError, asset.save)
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def test_number_of_depreciations_booked(self):
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"""Tests if an error is raised when number_of_depreciations_booked is not specified when opening_accumulated_depreciation is."""
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asset = create_asset(item_code="Macbook Pro", calculate_depreciation=1,
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available_for_use_date=getdate("2019-12-31"), total_number_of_depreciations=3,
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expected_value_after_useful_life=10000, depreciation_start_date=getdate("2020-07-01"),
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opening_accumulated_depreciation=10000, do_not_save=1)
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self.assertRaises(frappe.ValidationError, asset.save)
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def test_number_of_depreciations(self):
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"""Tests if an error is raised when number_of_depreciations_booked > total_number_of_depreciations."""
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asset = create_asset(item_code="Macbook Pro", calculate_depreciation=1,
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available_for_use_date=getdate("2019-12-31"), total_number_of_depreciations=3,
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expected_value_after_useful_life=10000, depreciation_start_date=getdate("2020-07-01"),
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opening_accumulated_depreciation=10000, number_of_depreciations_booked=5,
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do_not_save=1)
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self.assertRaises(frappe.ValidationError, asset.save)
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def test_depreciation_start_date_is_before_purchase_date(self):
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asset = create_asset(item_code="Macbook Pro", calculate_depreciation=1,
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available_for_use_date=getdate("2019-12-31"), total_number_of_depreciations=3,
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expected_value_after_useful_life=10000, depreciation_start_date=getdate("2014-07-01"),
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do_not_save=1)
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self.assertRaises(frappe.ValidationError, asset.save)
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def test_depreciation_start_date_is_before_available_for_use_date(self):
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asset = create_asset(item_code="Macbook Pro", calculate_depreciation=1,
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available_for_use_date=getdate("2019-12-31"), total_number_of_depreciations=3,
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expected_value_after_useful_life=10000, depreciation_start_date=getdate("2018-07-01"),
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do_not_save=1)
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self.assertRaises(frappe.ValidationError, asset.save)
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def test_post_depreciation_entries(self):
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"""Tests if post_depreciation_entries() works as expected."""
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asset = create_asset(item_code="Macbook Pro", calculate_depreciation=1,
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available_for_use_date=getdate("2019-12-31"), do_not_save=1)
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asset.finance_books = []
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asset.append("finance_books", {
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"depreciation_method": "Straight Line",
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"frequency_of_depreciation": 12,
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"total_number_of_depreciations": 3,
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"expected_value_after_useful_life": 10000,
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"depreciation_start_date": getdate("2020-12-31")
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})
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asset.submit()
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post_depreciation_entries(date="2021-06-01")
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asset.load_from_db()
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self.assertTrue(asset.schedules[0].journal_entry)
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self.assertFalse(asset.schedules[1].journal_entry)
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self.assertFalse(asset.schedules[2].journal_entry)
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def test_clear_depreciation_schedule(self):
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"""Tests if clear_depreciation_schedule() works as expected."""
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asset = create_asset(item_code="Macbook Pro", calculate_depreciation=1,
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available_for_use_date=getdate("2019-12-31"), do_not_save=1)
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asset.finance_books = []
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asset.append("finance_books", {
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"depreciation_method": "Straight Line",
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"frequency_of_depreciation": 12,
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"total_number_of_depreciations": 3,
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"expected_value_after_useful_life": 10000,
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"depreciation_start_date": getdate("2020-12-31")
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})
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asset.submit()
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post_depreciation_entries(date="2021-06-01")
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asset.load_from_db()
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asset.clear_depreciation_schedule()
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self.assertEqual(len(asset.schedules), 1)
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def create_asset_data():
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if not frappe.db.exists("Asset Category", "Computers"):
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create_asset_category()
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@ -702,6 +947,8 @@ def create_asset(**args):
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"company": args.company or"_Test Company",
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"purchase_date": "2015-01-01",
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"calculate_depreciation": args.calculate_depreciation or 0,
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"opening_accumulated_depreciation": args.opening_accumulated_depreciation or 0,
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"number_of_depreciations_booked": args.number_of_depreciations_booked or 0,
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"gross_purchase_amount": 100000,
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"purchase_receipt_amount": 100000,
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"warehouse": args.warehouse or "_Test Warehouse - _TC",
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@ -720,10 +967,11 @@ def create_asset(**args):
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"depreciation_start_date": args.depreciation_start_date
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})
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try:
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asset.save()
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except frappe.DuplicateEntryError:
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pass
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if not args.do_not_save:
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try:
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asset.save()
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except frappe.DuplicateEntryError:
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pass
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if args.submit:
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asset.submit()
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