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Depreciation Schedule considering already booked depreciations for existing asset and testcases

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This commit is contained in:
Nabin Hait 2016-04-20 17:57:04 +05:30
parent 318fa287df
commit 85a2776e91
10 changed files with 132 additions and 49 deletions
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3
erpnext/accounts/doctype/asset/asset.js
View File

@ -60,7 +60,8 @@ erpnext.asset.make_purchase_invoice = function(frm) {
"asset": frm.doc.name,
"item_code": frm.doc.item_code,
"gross_purchase_amount": frm.doc.gross_purchase_amount,
"company": frm.doc.company
"company": frm.doc.company,
"posting_date": frm.doc.purchase_date
},
method: "erpnext.accounts.doctype.asset.asset.make_purchase_invoice",
callback: function(r) {

33
erpnext/accounts/doctype/asset/asset.json
View File

@ -398,14 +398,14 @@
"allow_on_submit": 0,
"bold": 0,
"collapsible": 0,
"fieldname": "number_of_depreciations",
"fieldname": "total_number_of_depreciations",
"fieldtype": "Int",
"hidden": 0,
"ignore_user_permissions": 0,
"ignore_xss_filter": 0,
"in_filter": 0,
"in_list_view": 0,
"label": "Number of Depreciations",
"label": "Total Number of Depreciations",
"length": 0,
"no_copy": 0,
"permlevel": 0,
@ -419,6 +419,32 @@
"set_only_once": 0,
"unique": 0
},
{
"allow_on_submit": 0,
"bold": 0,
"collapsible": 0,
"depends_on": "eval:(doc.is_existing_asset && doc.opening_accumulated_depreciation)",
"fieldname": "number_of_depreciations_booked",
"fieldtype": "Int",
"hidden": 0,
"ignore_user_permissions": 0,
"ignore_xss_filter": 0,
"in_filter": 0,
"in_list_view": 0,
"label": "Number of Depreciations Booked",
"length": 0,
"no_copy": 1,
"permlevel": 0,
"precision": "",
"print_hide": 0,
"print_hide_if_no_value": 0,
"read_only": 0,
"report_hide": 0,
"reqd": 0,
"search_index": 0,
"set_only_once": 0,
"unique": 0
},
{
"allow_on_submit": 0,
"bold": 0,
@ -686,7 +712,7 @@
"issingle": 0,
"istable": 0,
"max_attachments": 0,
"modified": "2016-04-08 18:42:52.810809",
"modified": "2016-04-20 15:46:49.479769",
"modified_by": "Administrator",
"module": "Accounts",
"name": "Asset",
@ -714,6 +740,7 @@
"write": 1
}
],
"quick_entry": 0,
"read_only": 0,
"read_only_onload": 1,
"sort_field": "modified",

65
erpnext/accounts/doctype/asset/asset.py
View File

@ -8,7 +8,8 @@ from frappe import _
from frappe.utils import flt, add_months, cint, nowdate, getdate
from frappe.model.document import Document
from erpnext.accounts.doctype.purchase_invoice.purchase_invoice import get_fixed_asset_account
from erpnext.accounts.doctype.asset.depreciation import get_disposal_account_and_cost_center
from erpnext.accounts.doctype.asset.depreciation \
import get_disposal_account_and_cost_center, get_depreciation_accounts
class Asset(Document):
def validate(self):
@ -17,7 +18,8 @@ class Asset(Document):
self.validate_asset_values()
self.set_depreciation_settings()
self.make_depreciation_schedule()
self.validate_depreciation_settings_in_company()
# Validate depreciation related accounts
get_depreciation_accounts(self)
def on_submit(self):
self.set_status()
@ -43,6 +45,7 @@ class Asset(Document):
if not self.is_existing_asset:
self.opening_accumulated_depreciation = 0
self.number_of_depreciations_booked = 0
if not self.next_depreciation_date:
frappe.throw(_("Next Depreciation Date is mandatory for new asset"))
else:
@ -51,14 +54,28 @@ class Asset(Document):
frappe.throw(_("Opening Accumulated Depreciation must be less than equal to {0}")
.format(depreciable_amount))
if self.opening_accumulated_depreciation:
if not self.number_of_depreciations_booked:
frappe.throw(_("Please set Number of Depreciations Booked"))
else:
self.number_of_depreciations_booked = 0
if cint(self.number_of_depreciations_booked) > cint(self.total_number_of_depreciations):
frappe.throw(_("Number of Depreciations Booked cannot be greater than Total Number of Depreciations"))
if self.next_depreciation_date and getdate(self.next_depreciation_date) < getdate(nowdate()):
frappe.throw(_("Next Depreciation Date must be on or after today"))
if (flt(self.value_after_depreciation) > flt(self.expected_value_after_useful_life)
and not self.next_depreciation_date):
frappe.throw(_("Please set Next Depreciation Date"))
def set_depreciation_settings(self):
asset_category = frappe.get_doc("Asset Category", self.asset_category)
for field in ("depreciation_method", "number_of_depreciations", "frequency_of_depreciation"):
for field in ("depreciation_method", "total_number_of_depreciations", "frequency_of_depreciation"):
if not self.get(field):
self.set(field, asset_category.get(field))
@ -67,27 +84,32 @@ class Asset(Document):
if not self.get("schedules") and self.next_depreciation_date:
accumulated_depreciation = flt(self.opening_accumulated_depreciation)
value_after_depreciation = flt(self.value_after_depreciation)
for n in xrange(self.number_of_depreciations):
schedule_date = add_months(self.next_depreciation_date,
n * cint(self.frequency_of_depreciation))
depreciation_amount = self.get_depreciation_amount(value_after_depreciation)
number_of_pending_depreciations = cint(self.total_number_of_depreciations) - \
cint(self.number_of_depreciations_booked)
if number_of_pending_depreciations:
for n in xrange(number_of_pending_depreciations):
schedule_date = add_months(self.next_depreciation_date,
n * cint(self.frequency_of_depreciation))
accumulated_depreciation += flt(depreciation_amount)
value_after_depreciation -= flt(depreciation_amount)
depreciation_amount = self.get_depreciation_amount(value_after_depreciation)
self.append("schedules", {
"schedule_date": schedule_date,
"depreciation_amount": depreciation_amount,
"accumulated_depreciation_amount": accumulated_depreciation
})
accumulated_depreciation += flt(depreciation_amount)
value_after_depreciation -= flt(depreciation_amount)
self.append("schedules", {
"schedule_date": schedule_date,
"depreciation_amount": depreciation_amount,
"accumulated_depreciation_amount": accumulated_depreciation
})
def get_depreciation_amount(self, depreciable_value):
if self.depreciation_method == "Straight Line":
depreciation_amount = (flt(self.value_after_depreciation) -
flt(self.expected_value_after_useful_life)) / cint(self.number_of_depreciations)
flt(self.expected_value_after_useful_life)) / (cint(self.total_number_of_depreciations) -
cint(self.number_of_depreciations_booked))
else:
factor = 200.0 / cint(self.number_of_depreciations)
factor = 200.0 / self.total_number_of_depreciations
depreciation_amount = flt(depreciable_value * factor / 100, 0)
value_after_depreciation = flt(depreciable_value) - depreciation_amount
@ -112,14 +134,6 @@ class Asset(Document):
self.db_set("value_after_depreciation",
(flt(self.gross_purchase_amount) - flt(self.opening_accumulated_depreciation)))
def validate_depreciation_settings_in_company(self):
company = frappe.get_doc("Company", self.company)
for field in ("accumulated_depreciation_account", "depreciation_expense_account",
"disposal_account", "depreciation_cost_center"):
if not company.get(field):
frappe.throw(_("Please set {0} in Company {1}")
.format(company.meta.get_label(field), self.company))
def set_status(self, status=None):
'''Get and update status'''
if not status:
@ -144,10 +158,11 @@ class Asset(Document):
return status
@frappe.whitelist()
def make_purchase_invoice(asset, item_code, gross_purchase_amount, company):
def make_purchase_invoice(asset, item_code, gross_purchase_amount, company, posting_date):
pi = frappe.new_doc("Purchase Invoice")
pi.company = company
pi.currency = frappe.db.get_value("Company", company, "default_currency")
pi.posting_date = posting_date
pi.append("items", {
"item_code": item_code,
"is_fixed_asset": 1,

45
erpnext/accounts/doctype/asset/test_asset.py
View File

@ -18,14 +18,15 @@ class TestAsset(unittest.TestCase):
asset = frappe.get_doc("Asset", "Macbook Pro 1")
asset.submit()
pi = make_purchase_invoice(asset.name, asset.item_code, asset.gross_purchase_amount, asset.company)
pi = make_purchase_invoice(asset.name, asset.item_code, asset.gross_purchase_amount,
asset.company, asset.purchase_date)
pi.supplier = "_Test Supplier"
pi.insert()
pi.submit()
asset.load_from_db()
self.assertEqual(asset.supplier, "_Test Supplier")
self.assertEqual(getdate(asset.purchase_date), getdate(nowdate()))
self.assertEqual(asset.purchase_date, getdate("2015-01-01"))
self.assertEqual(asset.purchase_invoice, pi.name)
expected_gle = (
@ -43,7 +44,6 @@ class TestAsset(unittest.TestCase):
asset.load_from_db()
self.assertEqual(asset.supplier, None)
self.assertEqual(asset.purchase_date, None)
self.assertEqual(asset.purchase_invoice, None)
self.assertFalse(frappe.db.get_value("GL Entry",
@ -66,6 +66,25 @@ class TestAsset(unittest.TestCase):
self.assertEqual(schedules, expected_schedules)
def test_schedule_for_straight_line_method_for_existing_asset(self):
asset = frappe.get_doc("Asset", "Macbook Pro 1")
asset.is_existing_asset = 1
asset.number_of_depreciations_booked = 1
asset.opening_accumulated_depreciation = 40000
asset.save()
self.assertEqual(asset.status, "Draft")
expected_schedules = [
["2020-12-31", 25000, 65000],
["2021-03-31", 25000, 90000]
]
schedules = [[cstr(d.schedule_date), d.depreciation_amount, d.accumulated_depreciation_amount]
for d in asset.get("schedules")]
self.assertEqual(schedules, expected_schedules)
def test_schedule_for_double_declining_method(self):
asset = frappe.get_doc("Asset", "Macbook Pro 1")
@ -83,6 +102,24 @@ class TestAsset(unittest.TestCase):
self.assertEqual(schedules, expected_schedules)
def test_schedule_for_double_declining_method_for_existing_asset(self):
asset = frappe.get_doc("Asset", "Macbook Pro 1")
asset.depreciation_method = "Double Declining Balance"
asset.is_existing_asset = 1
asset.number_of_depreciations_booked = 1
asset.opening_accumulated_depreciation = 50000
asset.save()
expected_schedules = [
["2020-12-31", 33333, 83333],
["2021-03-31", 6667, 90000]
]
schedules = [[cstr(d.schedule_date), d.depreciation_amount, d.accumulated_depreciation_amount]
for d in asset.get("schedules")]
self.assertEqual(schedules, expected_schedules)
def test_depreciation(self):
asset = frappe.get_doc("Asset", "Macbook Pro 1")
asset.submit()
@ -204,7 +241,7 @@ def create_asset():
def create_asset_category():
asset_category = frappe.new_doc("Asset Category")
asset_category.asset_category_name = "Computers"
asset_category.number_of_depreciations = 3
asset_category.total_number_of_depreciations = 3
asset_category.frequency_of_depreciation = 3
asset_category.append("accounts", {
"company_name": "_Test Company",

7
erpnext/accounts/doctype/asset_category/asset_category.json
View File

@ -89,14 +89,14 @@
"allow_on_submit": 0,
"bold": 0,
"collapsible": 0,
"fieldname": "number_of_depreciations",
"fieldname": "total_number_of_depreciations",
"fieldtype": "Int",
"hidden": 0,
"ignore_user_permissions": 0,
"ignore_xss_filter": 0,
"in_filter": 0,
"in_list_view": 0,
"label": "Number of Depreciations",
"label": "Total Number of Depreciations",
"length": 0,
"no_copy": 0,
"permlevel": 0,
@ -196,7 +196,7 @@
"issingle": 0,
"istable": 0,
"max_attachments": 0,
"modified": "2016-04-07 18:16:57.343260",
"modified": "2016-04-20 13:23:09.890324",
"modified_by": "Administrator",
"module": "Accounts",
"name": "Asset Category",
@ -244,6 +244,7 @@
"write": 1
}
],
"quick_entry": 0,
"read_only": 0,
"read_only_onload": 0,
"sort_field": "modified",

2
erpnext/accounts/doctype/asset_category/asset_category.py
View File

@ -10,6 +10,6 @@ from frappe.model.document import Document
class AssetCategory(Document):
def validate(self):
for field in ("number_of_depreciations", "frequency_of_depreciation"):
for field in ("total_number_of_depreciations", "frequency_of_depreciation"):
if cint(self.get(field))<1:
frappe.throw(_("{0} must be greater than 0").format(self.meta.get_label(field)), frappe.MandatoryError)

2
erpnext/accounts/doctype/asset_category/test_asset_category.py
View File

@ -13,7 +13,7 @@ class TestAssetCategory(unittest.TestCase):
self.assertRaises(frappe.MandatoryError, asset_category.insert)
asset_category.number_of_depreciations = 3
asset_category.total_number_of_depreciations = 3
asset_category.frequency_of_depreciation = 3
asset_category.append("accounts", {
"company_name": "_Test Company",

6
erpnext/accounts/doctype/depreciation_schedule/depreciation_schedule.json
View File

@ -146,15 +146,17 @@
"issingle": 0,
"istable": 1,
"max_attachments": 0,
"modified": "2016-03-09 12:21:27.938215",
"modified": "2016-04-20 16:43:21.407123",
"modified_by": "Administrator",
"module": "Accounts",
"name": "Depreciation Schedule",
"name_case": "",
"owner": "Administrator",
"permissions": [],
"quick_entry": 1,
"read_only": 0,
"read_only_onload": 0,
"sort_field": "modified",
"sort_order": "DESC"
"sort_order": "DESC",
"track_seen": 0
}

1
erpnext/accounts/doctype/purchase_invoice/purchase_invoice.py
View File

@ -322,7 +322,6 @@ class PurchaseInvoice(BuyingController):
asset.supplier = self.supplier
else:
asset.purchase_invoice = None
asset.purchase_date = None
asset.supplier = None
asset.flags.ignore_validate_update_after_submit = True

13
erpnext/accounts/report/asset_depreciations_and_balances/asset_depreciations_and_balances.py
View File

@ -29,13 +29,13 @@ def get_data(filters):
row.update(asset_depreciations.get(asset_category))
row.accumulated_depreciation_as_on_to_date = (flt(row.accumulated_depreciation_as_on_from_date) +
flt(row.depreciation_amount_during_the_period))
flt(row.depreciation_amount_during_the_period) - flt(row.depreciation_eliminated))
row.net_asset_value_as_on_from_date = (flt(row.cost_as_on_from_date) -
flt(row.accumulated_depreciation_as_on_from_date))
row.net_asset_value_as_on_to_date = (flt(row.cost_as_on_to_date) -
flt(row.accumulated_depreciation_as_on_to_date) - flt(row.depreciation_eliminated))
flt(row.accumulated_depreciation_as_on_to_date))
data.append(row)
@ -89,19 +89,20 @@ def get_accumulated_depreciations(assets, filters):
asset_depreciations.setdefault(d.asset_category, frappe._dict({
"accumulated_depreciation_as_on_from_date": asset.opening_accumulated_depreciation,
"depreciation_amount_during_the_period": 0,
"depreciation_eliminated": 0
"depreciation_eliminated_during_the_period": 0
}))
depr = asset_depreciations[d.asset_category]
for schedule in asset.get("schedules"):
if getdate(schedule.schedule_date) < getdate(filters.from_date):
depr.accumulated_depreciation_as_on_from_date += flt(schedule.depreciation_amount)
if not asset.disposal_date and getdate(asset.disposal_date) >= getdate(filters.from_date):
depr.accumulated_depreciation_as_on_from_date += flt(schedule.depreciation_amount)
elif getdate(schedule.schedule_date) <= getdate(filters.to_date):
depr.depreciation_amount_during_the_period += flt(schedule.depreciation_amount)
if asset.disposal_date and getdate(schedule.schedule_date) > getdate(asset.disposal_date):
depr.depreciation_eliminated += flt(schedule.depreciation_amount)
depr.depreciation_eliminated_during_the_period += flt(schedule.depreciation_amount)
return asset_depreciations
@ -158,7 +159,7 @@ def get_columns(filters):
},
{
"label": _("Depreciation Eliminated due to disposal of assets"),
"fieldname": "depreciation_eliminated",
"fieldname": "depreciation_eliminated_during_the_period",
"fieldtype": "Currency",
"width": 300
},