GL Entries on sale of an asset (#11538)

erpnext/accounts/doctype/asset/depreciation.py

@@ -151,11 +151,14 @@ def restore_asset(asset_name):
 	asset.set_status()
 
 @frappe.whitelist()
-def get_gl_entries_on_asset_disposal(asset, selling_amount=0):
+def get_gl_entries_on_asset_disposal(asset, is_sale=False):
 	fixed_asset_account, accumulated_depr_account, depr_expense_account = get_depreciation_accounts(asset)
-	disposal_account, depreciation_cost_center = get_disposal_account_and_cost_center(asset.company)
 	accumulated_depr_amount = flt(asset.gross_purchase_amount) - flt(asset.value_after_depreciation)
 
+	expense_account, cost_center = get_disposal_account_and_cost_center(asset.company)
+	if is_sale:
+		expense_account = depr_expense_account
+
 	gl_entries = [
 		{
 			"account": fixed_asset_account,
@@ -169,14 +172,12 @@ def get_gl_entries_on_asset_disposal(asset, selling_amount=0):
 		}
 	]
 
-	profit_amount = flt(selling_amount) - flt(asset.value_after_depreciation)
+	if flt(asset.value_after_depreciation):
-	if flt(asset.value_after_depreciation) and profit_amount:
-		debit_or_credit = "debit" if profit_amount < 0 else "credit"
 		gl_entries.append({
-			"account": disposal_account,
+			"account": expense_account,
-			"cost_center": depreciation_cost_center,
+			"cost_center": cost_center,
-			debit_or_credit: abs(profit_amount),
+			"debit": flt(asset.value_after_depreciation),
-			debit_or_credit + "_in_account_currency": abs(profit_amount)
+			"debit_in_account_currency": flt(asset.value_after_depreciation)
 		})
 
 	return gl_entries

erpnext/accounts/doctype/asset/test_asset.py

@@ -189,7 +189,6 @@ class TestAsset(unittest.TestCase):
 		depr_entry = asset.get("schedules")[0].journal_entry
 		self.assertFalse(depr_entry)
 
-
 	def test_scrap_asset(self):
 		asset = frappe.get_doc("Asset", "Macbook Pro 1")
 		asset.submit()
@@ -234,8 +233,9 @@ class TestAsset(unittest.TestCase):
 
 		expected_gle = (
 			("_Test Accumulated Depreciations - _TC", 30000.0, 0.0),
+			("_Test Depreciations - _TC", 70000.0, 0.0),
 			("_Test Fixed Asset - _TC", 0.0, 100000.0),
-			("_Test Gain/Loss on Asset Disposal - _TC", 45000.0, 0.0),
+			("_Test Gain/Loss on Asset Disposal - _TC", 0.0, 25000.0),
 			("Debtors - _TC", 25000.0, 0.0)
 		)
 

erpnext/accounts/doctype/sales_invoice/sales_invoice.py

@@ -670,17 +670,6 @@ class SalesInvoice(SellingController):
 		# income account gl entries
 		for item in self.get("items"):
 			if flt(item.base_net_amount):
-				if item.is_fixed_asset:
-					asset = frappe.get_doc("Asset", item.asset)
-
-					fixed_asset_gl_entries = get_gl_entries_on_asset_disposal(asset, item.base_net_amount)
-					for gle in fixed_asset_gl_entries:
-						gle["against"] = self.customer
-						gl_entries.append(self.get_gl_dict(gle))
-
-					asset.db_set("disposal_date", self.posting_date)
-					asset.set_status("Sold" if self.docstatus==1 else None)
-				else:
 				account_currency = get_account_currency(item.income_account)
 				gl_entries.append(
 					self.get_gl_dict({
@@ -693,6 +682,17 @@ class SalesInvoice(SellingController):
 					}, account_currency)
 				)
 
+				if item.is_fixed_asset:
+					asset = frappe.get_doc("Asset", item.asset)
+
+					fixed_asset_gl_entries = get_gl_entries_on_asset_disposal(asset, is_sale=True)
+					for gle in fixed_asset_gl_entries:
+						gle["against"] = self.customer
+						gl_entries.append(self.get_gl_dict(gle))
+
+					asset.db_set("disposal_date", self.posting_date)
+					asset.set_status("Sold" if self.docstatus==1 else None)
+
 		# expense account gl entries
 		if cint(self.update_stock) and \
 			erpnext.is_perpetual_inventory_enabled(self.company):

erpnext/accounts/party.py

@@ -177,7 +177,7 @@ def get_party_account(party_type, party, company):
 		frappe.throw(_("Please select a Company"))
 
 	if not party:
-		frappe.throw(_("Please select a Party"))
+		return
 
 	account = frappe.db.get_value("Party Account",
 		{"parenttype": party_type, "parent": party, "company": company}, "account")