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fix: asset monthly WDV and DD schedule and refactor [develop] (#34646)

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* fix: monthly wdv and dd schedule

* chore: minor rename

* chore: fix tests
This commit is contained in:
Anand Baburajan 2023-04-05 11:46:31 +05:30 committed by GitHub
parent 12325cb685
commit 5cc3c08059
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GPG Key ID: 4AEE18F83AFDEB23
3 changed files with 221 additions and 99 deletions
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86
erpnext/assets/doctype/asset/asset.py
View File

@ -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)

25
erpnext/assets/doctype/asset/test_asset.py
View File

@ -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):

199
erpnext/assets/doctype/asset_depreciation_schedule/asset_depreciation_schedule.py
View File

@ -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(
@ -373,17 +417,144 @@ class AssetDepreciationSchedule(Document):
accumulated_depreciation, d.precision("accumulated_depreciation_amount")
)
def _get_value_after_depreciation_for_making_schedule(self, asset_doc, fb_row):
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(self.gross_purchase_amount) - flt(
self.opening_accumulated_depreciation
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):
for row in asset_doc.get("finance_books"):
draft_asset_depr_schedule_name = get_asset_depr_schedule_name(