diff --git a/erpnext/assets/doctype/asset/asset.py b/erpnext/assets/doctype/asset/asset.py index b5b7ba88f5..6001254762 100644 --- a/erpnext/assets/doctype/asset/asset.py +++ b/erpnext/assets/doctype/asset/asset.py @@ -8,16 +8,12 @@ import math import frappe from frappe import _ from frappe.utils import ( - add_months, cint, - date_diff, flt, get_datetime, get_last_day, get_link_to_form, getdate, - is_last_day_of_the_month, - month_diff, nowdate, today, ) @@ -239,30 +235,6 @@ class Asset(AccountsController): self.get_depreciation_rate(d, on_validate=True), d.precision("rate_of_depreciation") ) - # if it returns True, depreciation_amount will not be equal for the first and last rows - def check_is_pro_rata(self, row): - has_pro_rata = False - - # if not existing asset, from_date = available_for_use_date - # otherwise, if number_of_depreciations_booked = 2, available_for_use_date = 01/01/2020 and frequency_of_depreciation = 12 - # from_date = 01/01/2022 - from_date = self.get_modified_available_for_use_date(row) - days = date_diff(row.depreciation_start_date, from_date) + 1 - - # if frequency_of_depreciation is 12 months, total_days = 365 - total_days = get_total_days(row.depreciation_start_date, row.frequency_of_depreciation) - - if days < total_days: - has_pro_rata = True - - return has_pro_rata - - def get_modified_available_for_use_date(self, row): - return add_months( - self.available_for_use_date, - (self.number_of_depreciations_booked * row.frequency_of_depreciation), - ) - def validate_asset_finance_books(self, row): if flt(row.expected_value_after_useful_life) >= flt(self.gross_purchase_amount): frappe.throw( @@ -471,29 +443,6 @@ class Asset(AccountsController): return records - @erpnext.allow_regional - def get_depreciation_amount(self, depreciable_value, fb_row): - if fb_row.depreciation_method in ("Straight Line", "Manual"): - # if the Depreciation Schedule is being modified after Asset Repair due to increase in asset life and value - if self.flags.increase_in_asset_life: - depreciation_amount = ( - flt(fb_row.value_after_depreciation) - flt(fb_row.expected_value_after_useful_life) - ) / (date_diff(self.to_date, self.available_for_use_date) / 365) - # if the Depreciation Schedule is being modified after Asset Repair due to increase in asset value - elif self.flags.increase_in_asset_value_due_to_repair: - depreciation_amount = ( - flt(fb_row.value_after_depreciation) - flt(fb_row.expected_value_after_useful_life) - ) / flt(fb_row.total_number_of_depreciations) - # if the Depreciation Schedule is being prepared for the first time - else: - depreciation_amount = ( - flt(self.gross_purchase_amount) - flt(fb_row.expected_value_after_useful_life) - ) / flt(fb_row.total_number_of_depreciations) - else: - depreciation_amount = flt(depreciable_value * (flt(fb_row.rate_of_depreciation) / 100)) - - return depreciation_amount - def validate_make_gl_entry(self): purchase_document = self.get_purchase_document() if not purchase_document: @@ -618,7 +567,12 @@ class Asset(AccountsController): float_precision = cint(frappe.db.get_default("float_precision")) or 2 if args.get("depreciation_method") == "Double Declining Balance": - return 200.0 / args.get("total_number_of_depreciations") + return 200.0 / ( + ( + flt(args.get("total_number_of_depreciations"), 2) * flt(args.get("frequency_of_depreciation")) + ) + / 12 + ) if args.get("depreciation_method") == "Written Down Value": if ( @@ -635,17 +589,20 @@ class Asset(AccountsController): else: value = flt(args.get("expected_value_after_useful_life")) / flt(self.gross_purchase_amount) - depreciation_rate = math.pow(value, 1.0 / flt(args.get("total_number_of_depreciations"), 2)) + depreciation_rate = math.pow( + value, + 1.0 + / ( + ( + flt(args.get("total_number_of_depreciations"), 2) + * flt(args.get("frequency_of_depreciation")) + ) + / 12 + ), + ) return flt((100 * (1 - depreciation_rate)), float_precision) - def get_pro_rata_amt(self, row, depreciation_amount, from_date, to_date): - days = date_diff(to_date, from_date) - months = month_diff(to_date, from_date) - total_days = get_total_days(to_date, row.frequency_of_depreciation) - - return (depreciation_amount * flt(days)) / flt(total_days), days, months - def update_maintenance_status(): assets = frappe.get_all( @@ -889,15 +846,6 @@ def get_asset_value_after_depreciation(asset_name, finance_book=None): return asset.get_value_after_depreciation(finance_book) -def get_total_days(date, frequency): - period_start_date = add_months(date, cint(frequency) * -1) - - if is_last_day_of_the_month(date): - period_start_date = get_last_day(period_start_date) - - return date_diff(date, period_start_date) - - @frappe.whitelist() def split_asset(asset_name, split_qty): asset = frappe.get_doc("Asset", asset_name) diff --git a/erpnext/assets/doctype/asset/test_asset.py b/erpnext/assets/doctype/asset/test_asset.py index 2c9772d12a..cde02809f1 100644 --- a/erpnext/assets/doctype/asset/test_asset.py +++ b/erpnext/assets/doctype/asset/test_asset.py @@ -29,8 +29,11 @@ from erpnext.assets.doctype.asset.depreciation import ( scrap_asset, ) from erpnext.assets.doctype.asset_depreciation_schedule.asset_depreciation_schedule import ( + _check_is_pro_rata, + _get_pro_rata_amt, get_asset_depr_schedule_doc, get_depr_schedule, + get_depreciation_amount, ) from erpnext.stock.doctype.purchase_receipt.purchase_receipt import ( make_purchase_invoice as make_invoice, @@ -234,7 +237,7 @@ class TestAsset(AssetSetup): asset.gross_purchase_amount - asset.finance_books[0].value_after_depreciation, asset.precision("gross_purchase_amount"), ) - pro_rata_amount, _, _ = asset.get_pro_rata_amt( + pro_rata_amount, _, _ = _get_pro_rata_amt( asset.finance_books[0], 9000, get_last_day(add_months(purchase_date, 1)), date ) pro_rata_amount = flt(pro_rata_amount, asset.precision("gross_purchase_amount")) @@ -321,7 +324,7 @@ class TestAsset(AssetSetup): self.assertEquals(second_asset_depr_schedule.status, "Active") self.assertEquals(first_asset_depr_schedule.status, "Cancelled") - pro_rata_amount, _, _ = asset.get_pro_rata_amt( + pro_rata_amount, _, _ = _get_pro_rata_amt( asset.finance_books[0], 9000, get_last_day(add_months(purchase_date, 1)), date ) pro_rata_amount = flt(pro_rata_amount, asset.precision("gross_purchase_amount")) @@ -857,12 +860,12 @@ class TestDepreciationMethods(AssetSetup): ) expected_schedules = [ - ["2022-02-28", 647.25, 647.25], - ["2022-03-31", 1210.71, 1857.96], - ["2022-04-30", 1053.99, 2911.95], - ["2022-05-31", 917.55, 3829.5], - ["2022-06-30", 798.77, 4628.27], - ["2022-07-15", 371.73, 5000.0], + ["2022-02-28", 310.89, 310.89], + ["2022-03-31", 654.45, 965.34], + ["2022-04-30", 654.45, 1619.79], + ["2022-05-31", 654.45, 2274.24], + ["2022-06-30", 654.45, 2928.69], + ["2022-07-15", 2071.31, 5000.0], ] schedules = [ @@ -938,7 +941,7 @@ class TestDepreciationBasics(AssetSetup): }, ) - depreciation_amount = asset.get_depreciation_amount(100000, asset.finance_books[0]) + depreciation_amount = get_depreciation_amount(asset, 100000, asset.finance_books[0]) self.assertEqual(depreciation_amount, 30000) def test_make_depr_schedule(self): @@ -997,7 +1000,7 @@ class TestDepreciationBasics(AssetSetup): }, ) - has_pro_rata = asset.check_is_pro_rata(asset.finance_books[0]) + has_pro_rata = _check_is_pro_rata(asset, asset.finance_books[0]) self.assertFalse(has_pro_rata) asset.finance_books = [] @@ -1012,7 +1015,7 @@ class TestDepreciationBasics(AssetSetup): }, ) - has_pro_rata = asset.check_is_pro_rata(asset.finance_books[0]) + has_pro_rata = _check_is_pro_rata(asset, asset.finance_books[0]) self.assertTrue(has_pro_rata) def test_expected_value_after_useful_life_greater_than_purchase_amount(self): diff --git a/erpnext/assets/doctype/asset_depreciation_schedule/asset_depreciation_schedule.py b/erpnext/assets/doctype/asset_depreciation_schedule/asset_depreciation_schedule.py index d23edfa4a1..116593ad9e 100644 --- a/erpnext/assets/doctype/asset_depreciation_schedule/asset_depreciation_schedule.py +++ b/erpnext/assets/doctype/asset_depreciation_schedule/asset_depreciation_schedule.py @@ -8,12 +8,16 @@ from frappe.utils import ( add_days, add_months, cint, + date_diff, flt, get_last_day, getdate, is_last_day_of_the_month, + month_diff, ) +import erpnext + class AssetDepreciationSchedule(Document): def before_save(self): @@ -185,7 +189,7 @@ class AssetDepreciationSchedule(Document): ): asset_doc.validate_asset_finance_books(row) - value_after_depreciation = self._get_value_after_depreciation_for_making_schedule(asset_doc, row) + value_after_depreciation = _get_value_after_depreciation_for_making_schedule(asset_doc, row) row.value_after_depreciation = value_after_depreciation if update_asset_finance_book_row: @@ -195,21 +199,46 @@ class AssetDepreciationSchedule(Document): self.number_of_depreciations_booked ) - has_pro_rata = asset_doc.check_is_pro_rata(row) + has_pro_rata = _check_is_pro_rata(asset_doc, row) if has_pro_rata: number_of_pending_depreciations += 1 + has_wdv_or_dd_non_yearly_pro_rata = False + if ( + row.depreciation_method in ("Written Down Value", "Double Declining Balance") + and cint(row.frequency_of_depreciation) != 12 + ): + has_wdv_or_dd_non_yearly_pro_rata = _check_is_pro_rata( + asset_doc, row, wdv_or_dd_non_yearly=True + ) + skip_row = False should_get_last_day = is_last_day_of_the_month(row.depreciation_start_date) + depreciation_amount = 0 + for n in range(start, number_of_pending_depreciations): # If depreciation is already completed (for double declining balance) if skip_row: continue - depreciation_amount = asset_doc.get_depreciation_amount(value_after_depreciation, row) + if n > 0 and len(self.get("depreciation_schedule")) > n - 1: + prev_depreciation_amount = self.get("depreciation_schedule")[n - 1].depreciation_amount + else: + prev_depreciation_amount = 0 - if not has_pro_rata or n < cint(number_of_pending_depreciations) - 1: + depreciation_amount = get_depreciation_amount( + asset_doc, + value_after_depreciation, + row, + n, + prev_depreciation_amount, + has_wdv_or_dd_non_yearly_pro_rata, + ) + + if not has_pro_rata or ( + n < (cint(number_of_pending_depreciations) - 1) or number_of_pending_depreciations == 2 + ): schedule_date = add_months( row.depreciation_start_date, n * cint(row.frequency_of_depreciation) ) @@ -227,8 +256,11 @@ class AssetDepreciationSchedule(Document): if self.depreciation_schedule: from_date = self.depreciation_schedule[-1].schedule_date - depreciation_amount, days, months = asset_doc.get_pro_rata_amt( - row, depreciation_amount, from_date, date_of_disposal + depreciation_amount, days, months = _get_pro_rata_amt( + row, + depreciation_amount, + from_date, + date_of_disposal, ) if depreciation_amount > 0: @@ -240,12 +272,20 @@ class AssetDepreciationSchedule(Document): break # For first row - if has_pro_rata and not self.opening_accumulated_depreciation and n == 0: + if ( + (has_pro_rata or has_wdv_or_dd_non_yearly_pro_rata) + and not self.opening_accumulated_depreciation + and n == 0 + ): from_date = add_days( asset_doc.available_for_use_date, -1 ) # needed to calc depr amount for available_for_use_date too - depreciation_amount, days, months = asset_doc.get_pro_rata_amt( - row, depreciation_amount, from_date, row.depreciation_start_date + depreciation_amount, days, months = _get_pro_rata_amt( + row, + depreciation_amount, + from_date, + row.depreciation_start_date, + has_wdv_or_dd_non_yearly_pro_rata, ) # For first depr schedule date will be the start date @@ -264,8 +304,12 @@ class AssetDepreciationSchedule(Document): depreciation_amount_without_pro_rata = depreciation_amount - depreciation_amount, days, months = asset_doc.get_pro_rata_amt( - row, depreciation_amount, schedule_date, asset_doc.to_date + depreciation_amount, days, months = _get_pro_rata_amt( + row, + depreciation_amount, + schedule_date, + asset_doc.to_date, + has_wdv_or_dd_non_yearly_pro_rata, ) depreciation_amount = self.get_adjusted_depreciation_amount( @@ -373,15 +417,142 @@ class AssetDepreciationSchedule(Document): accumulated_depreciation, d.precision("accumulated_depreciation_amount") ) - def _get_value_after_depreciation_for_making_schedule(self, asset_doc, fb_row): - if asset_doc.docstatus == 1 and fb_row.value_after_depreciation: - value_after_depreciation = flt(fb_row.value_after_depreciation) - else: - value_after_depreciation = flt(self.gross_purchase_amount) - flt( - self.opening_accumulated_depreciation - ) - return value_after_depreciation +def _get_value_after_depreciation_for_making_schedule(asset_doc, fb_row): + if asset_doc.docstatus == 1 and fb_row.value_after_depreciation: + value_after_depreciation = flt(fb_row.value_after_depreciation) + else: + value_after_depreciation = flt(asset_doc.gross_purchase_amount) - flt( + asset_doc.opening_accumulated_depreciation + ) + + return value_after_depreciation + + +# if it returns True, depreciation_amount will not be equal for the first and last rows +def _check_is_pro_rata(asset_doc, row, wdv_or_dd_non_yearly=False): + has_pro_rata = False + + # if not existing asset, from_date = available_for_use_date + # otherwise, if number_of_depreciations_booked = 2, available_for_use_date = 01/01/2020 and frequency_of_depreciation = 12 + # from_date = 01/01/2022 + from_date = _get_modified_available_for_use_date(asset_doc, row, wdv_or_dd_non_yearly) + days = date_diff(row.depreciation_start_date, from_date) + 1 + + if wdv_or_dd_non_yearly: + total_days = get_total_days(row.depreciation_start_date, 12) + else: + # if frequency_of_depreciation is 12 months, total_days = 365 + total_days = get_total_days(row.depreciation_start_date, row.frequency_of_depreciation) + + if days < total_days: + has_pro_rata = True + + return has_pro_rata + + +def _get_modified_available_for_use_date(asset_doc, row, wdv_or_dd_non_yearly=False): + if wdv_or_dd_non_yearly: + return add_months( + asset_doc.available_for_use_date, + (asset_doc.number_of_depreciations_booked * 12), + ) + else: + return add_months( + asset_doc.available_for_use_date, + (asset_doc.number_of_depreciations_booked * row.frequency_of_depreciation), + ) + + +def _get_pro_rata_amt( + row, depreciation_amount, from_date, to_date, has_wdv_or_dd_non_yearly_pro_rata=False +): + days = date_diff(to_date, from_date) + months = month_diff(to_date, from_date) + if has_wdv_or_dd_non_yearly_pro_rata: + total_days = get_total_days(to_date, 12) + else: + total_days = get_total_days(to_date, row.frequency_of_depreciation) + + return (depreciation_amount * flt(days)) / flt(total_days), days, months + + +def get_total_days(date, frequency): + period_start_date = add_months(date, cint(frequency) * -1) + + if is_last_day_of_the_month(date): + period_start_date = get_last_day(period_start_date) + + return date_diff(date, period_start_date) + + +@erpnext.allow_regional +def get_depreciation_amount( + asset, + depreciable_value, + row, + schedule_idx=0, + prev_depreciation_amount=0, + has_wdv_or_dd_non_yearly_pro_rata=False, +): + if row.depreciation_method in ("Straight Line", "Manual"): + return get_straight_line_or_manual_depr_amount(asset, row) + else: + return get_wdv_or_dd_depr_amount( + depreciable_value, + row.rate_of_depreciation, + row.frequency_of_depreciation, + schedule_idx, + prev_depreciation_amount, + has_wdv_or_dd_non_yearly_pro_rata, + ) + + +def get_straight_line_or_manual_depr_amount(asset, row): + # if the Depreciation Schedule is being modified after Asset Repair due to increase in asset life and value + if asset.flags.increase_in_asset_life: + return (flt(row.value_after_depreciation) - flt(row.expected_value_after_useful_life)) / ( + date_diff(asset.to_date, asset.available_for_use_date) / 365 + ) + # if the Depreciation Schedule is being modified after Asset Repair due to increase in asset value + elif asset.flags.increase_in_asset_value_due_to_repair: + return (flt(row.value_after_depreciation) - flt(row.expected_value_after_useful_life)) / flt( + row.total_number_of_depreciations + ) + # if the Depreciation Schedule is being prepared for the first time + else: + return (flt(asset.gross_purchase_amount) - flt(row.expected_value_after_useful_life)) / flt( + row.total_number_of_depreciations + ) + + +def get_wdv_or_dd_depr_amount( + depreciable_value, + rate_of_depreciation, + frequency_of_depreciation, + schedule_idx, + prev_depreciation_amount, + has_wdv_or_dd_non_yearly_pro_rata, +): + if cint(frequency_of_depreciation) == 12: + return flt(depreciable_value) * (flt(rate_of_depreciation) / 100) + else: + if has_wdv_or_dd_non_yearly_pro_rata: + if schedule_idx == 0: + return flt(depreciable_value) * (flt(rate_of_depreciation) / 100) + elif schedule_idx % (12 / cint(frequency_of_depreciation)) == 1: + return ( + flt(depreciable_value) * flt(frequency_of_depreciation) * (flt(rate_of_depreciation) / 1200) + ) + else: + return prev_depreciation_amount + else: + if schedule_idx % (12 / cint(frequency_of_depreciation)) == 0: + return ( + flt(depreciable_value) * flt(frequency_of_depreciation) * (flt(rate_of_depreciation) / 1200) + ) + else: + return prev_depreciation_amount def make_draft_asset_depr_schedules_if_not_present(asset_doc):