test(Asset Capitalization): unit tests
This commit is contained in:
Saif Ur Rehman
parent
c311b8ea4f
commit
86a6293e62
@ -702,9 +702,9 @@ 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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"gross_purchase_amount": 100000,
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"purchase_receipt_amount": 100000,
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"expected_value_after_useful_life": 10000,
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"gross_purchase_amount": args.asset_value or 100000,
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"purchase_receipt_amount": args.asset_value or 100000,
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"expected_value_after_useful_life": args.asset_value or 10000,
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"warehouse": args.warehouse or "_Test Warehouse - _TC",
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"available_for_use_date": "2020-06-06",
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"location": "Test Location",
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@ -1,9 +1,334 @@
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# Copyright (c) 2021, Frappe Technologies Pvt. Ltd. and Contributors
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# See license.txt
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# import frappe
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import unittest
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import frappe
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from frappe.utils import cint, flt, getdate, now_datetime
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from erpnext.assets.doctype.asset.depreciation import post_depreciation_entries
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from erpnext.assets.doctype.asset.test_asset import (
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create_asset,
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create_asset_data,
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set_depreciation_settings_in_company,
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)
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from erpnext.stock.doctype.item.test_item import create_item
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class TestAssetCapitalization(unittest.TestCase):
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pass
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def setUp(self):
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set_depreciation_settings_in_company()
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create_asset_data()
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create_asset_capitalization_data()
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frappe.db.sql("delete from `tabTax Rule`")
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def test_capitalization(self):
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# Variables
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consumed_asset_value = 100_000
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stock_rate = 1000
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stock_qty = 2
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stock_amount = 2000
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service_rate = 500
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service_qty = 2
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service_amount = 1000
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total_amount = 103_000
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# Create assets
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target_asset = create_asset(asset_name='Asset Capitalization Target Asset', submit=1)
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consumed_asset = create_asset(asset_name='Asset Capitalization Consumable Asset', asset_value=consumed_asset_value,
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submit=1)
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# Create and submit Asset Captitalization
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asset_capitalization = create_asset_capitalization(target_asset=target_asset.name,
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stock_qty=stock_qty, stock_rate=stock_rate,
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consumed_asset=consumed_asset.name,
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service_qty=service_qty, service_rate=service_rate,
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service_expense_account='Expenses Included In Asset Valuation - _TC',
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submit=1)
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# Test Asset Capitalization values
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self.assertEqual(asset_capitalization.entry_type, 'Capitalization')
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self.assertEqual(asset_capitalization.target_qty, 1)
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self.assertEqual(asset_capitalization.stock_items[0].valuation_rate, stock_rate)
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self.assertEqual(asset_capitalization.stock_items[0].amount, stock_amount)
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self.assertEqual(asset_capitalization.stock_items_total, stock_amount)
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self.assertEqual(asset_capitalization.asset_items[0].asset_value, consumed_asset_value)
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self.assertEqual(asset_capitalization.asset_items_total, consumed_asset_value)
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self.assertEqual(asset_capitalization.service_items[0].amount, service_amount)
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self.assertEqual(asset_capitalization.service_items_total, service_amount)
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self.assertEqual(asset_capitalization.total_value, total_amount)
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self.assertEqual(asset_capitalization.target_incoming_rate, total_amount)
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# Test Target Asset values
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target_asset.reload()
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self.assertEqual(target_asset.gross_purchase_amount, total_amount)
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self.assertEqual(target_asset.purchase_receipt_amount, total_amount)
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# Test Consumed Asset values
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self.assertEqual(consumed_asset.db_get('status'), 'Capitalized')
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# Test General Ledger Entries
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expected_gle = {
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'_Test Fixed Asset - _TC': 3000,
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'Expenses Included In Asset Valuation - _TC': -1000,
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'Stock In Hand - _TC' : -2000
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}
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actual_gle = get_actual_gle_dict(asset_capitalization.name)
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self.assertEqual(actual_gle, expected_gle)
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# Test Stock Ledger Entries
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expected_sle = {
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('Capitalization Source Stock Item', '_Test Warehouse - _TC'): {
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'actual_qty': -stock_qty, 'stock_value_difference': -stock_amount
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}
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}
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actual_sle = get_actual_sle_dict(asset_capitalization.name)
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self.assertEqual(actual_sle, expected_sle)
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# Cancel Asset Capitalization and make test entries and status are reversed
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asset_capitalization.cancel()
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self.assertEqual(consumed_asset.db_get('status'), 'Submitted')
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self.assertFalse(get_actual_gle_dict(asset_capitalization.name))
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self.assertFalse(get_actual_sle_dict(asset_capitalization.name))
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def test_decapitalization_with_depreciation(self):
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# Variables
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purchase_date = '2020-01-01'
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depreciation_start_date = '2020-12-31'
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capitalization_date = '2021-06-30'
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total_number_of_depreciations = 3
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expected_value_after_useful_life = 10_000
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consumed_asset_purchase_value = 100_000
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consumed_asset_current_value = 70_000
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consumed_asset_value_before_disposal = 55_000
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target_qty = 10
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target_incoming_rate = 5500
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depreciation_before_disposal_amount = 15_000
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accumulated_depreciation = 45_000
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# to accomodate for depreciation on disposal calculation bugs TODO remove this when bug is fixed
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consumed_asset_value_before_disposal = 60_082.19
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target_incoming_rate = 6008.219
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depreciation_before_disposal_amount = 9917.81
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accumulated_depreciation = 39_917.81
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# Create assets
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consumed_asset = create_depreciation_asset(
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asset_name='Asset Capitalization Consumable Asset',
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asset_value=consumed_asset_purchase_value,
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purchase_date=purchase_date,
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depreciation_start_date=depreciation_start_date,
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depreciation_method='Straight Line',
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total_number_of_depreciations=total_number_of_depreciations,
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frequency_of_depreciation=12,
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expected_value_after_useful_life=expected_value_after_useful_life,
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submit=1)
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# Create and submit Asset Captitalization
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asset_capitalization = create_asset_capitalization(
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posting_date=capitalization_date, # half a year
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target_item_code="Capitalization Target Stock Item",
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target_qty=target_qty,
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consumed_asset=consumed_asset.name,
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submit=1)
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# Test Asset Capitalization values
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self.assertEqual(asset_capitalization.entry_type, 'Decapitalization')
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self.assertEqual(asset_capitalization.asset_items[0].current_asset_value, consumed_asset_current_value)
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self.assertEqual(asset_capitalization.asset_items[0].asset_value, consumed_asset_value_before_disposal)
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self.assertEqual(asset_capitalization.asset_items_total, consumed_asset_value_before_disposal)
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self.assertEqual(asset_capitalization.total_value, consumed_asset_value_before_disposal)
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self.assertEqual(asset_capitalization.target_incoming_rate, target_incoming_rate)
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# Test Consumed Asset values
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consumed_asset.reload()
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self.assertEqual(consumed_asset.status, 'Decapitalized')
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consumed_depreciation_schedule = [d for d in consumed_asset.schedules
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if getdate(d.schedule_date) == getdate(capitalization_date)]
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self.assertTrue(consumed_depreciation_schedule and consumed_depreciation_schedule[0].journal_entry)
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self.assertEqual(consumed_depreciation_schedule[0].depreciation_amount, depreciation_before_disposal_amount)
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# Test General Ledger Entries
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expected_gle = {
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'Stock In Hand - _TC': consumed_asset_value_before_disposal,
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'_Test Accumulated Depreciations - _TC': accumulated_depreciation,
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'_Test Fixed Asset - _TC': -consumed_asset_purchase_value,
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}
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actual_gle = get_actual_gle_dict(asset_capitalization.name)
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self.assertEqual(actual_gle, expected_gle)
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# Cancel Asset Capitalization and make test entries and status are reversed
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asset_capitalization.cancel()
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self.assertEqual(consumed_asset.db_get('status'), 'Partially Depreciated')
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self.assertFalse(get_actual_gle_dict(asset_capitalization.name))
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self.assertFalse(get_actual_sle_dict(asset_capitalization.name))
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def create_asset_capitalization_data():
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create_item("Capitalization Target Stock Item",
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is_stock_item=1, is_fixed_asset=0, is_purchase_item=0)
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create_item("Capitalization Source Stock Item",
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is_stock_item=1, is_fixed_asset=0, is_purchase_item=0)
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create_item("Capitalization Source Service Item",
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is_stock_item=0, is_fixed_asset=0, is_purchase_item=0)
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def create_asset_capitalization(**args):
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from erpnext.stock.doctype.warehouse.test_warehouse import create_warehouse
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args = frappe._dict(args)
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now = now_datetime()
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target_asset = frappe.get_doc("Asset", args.target_asset) if args.target_asset else frappe._dict()
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target_item_code = target_asset.item_code or args.target_item_code
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company = target_asset.company or args.company or "_Test Company"
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warehouse = args.warehouse or create_warehouse("_Test Warehouse", company=company)
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target_warehouse = args.target_warehouse or warehouse
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source_warehouse = args.source_warehouse or warehouse
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asset_capitalization = frappe.new_doc("Asset Capitalization")
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asset_capitalization.update({
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"company": company,
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"posting_date": args.posting_date or now.strftime('%Y-%m-%d'),
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"posting_time": args.posting_time or now.strftime('%H:%M:%S.%f'),
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"target_item_code": target_item_code,
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"target_asset": target_asset.name,
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"target_warehouse": target_warehouse,
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"target_qty": flt(args.target_qty) or 1,
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"target_batch_no": args.target_batch_no,
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"target_serial_no": args.target_serial_no,
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"finance_book": args.finance_book
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})
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if args.posting_date or args.posting_time:
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asset_capitalization.set_posting_time = 1
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if flt(args.stock_rate):
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asset_capitalization.append("stock_items", {
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"item_code": args.stock_item or "Capitalization Source Stock Item",
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"warehouse": source_warehouse,
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"stock_qty": flt(args.stock_qty) or 1,
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"batch_no": args.stock_batch_no,
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"serial_no": args.stock_serial_no,
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})
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if args.consumed_asset:
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asset_capitalization.append("asset_items", {
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"asset": args.consumed_asset,
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})
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if flt(args.service_rate):
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asset_capitalization.append("service_items", {
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"item_code": args.service_item or "Capitalization Source Service Item",
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"expense_account": args.service_expense_account,
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"qty": flt(args.service_qty) or 1,
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"rate": flt(args.service_rate)
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})
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if args.submit:
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create_stock_reconciliation(asset_capitalization, stock_rate=args.stock_rate)
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asset_capitalization.insert()
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if args.submit:
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asset_capitalization.submit()
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return asset_capitalization
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def create_stock_reconciliation(asset_capitalization, stock_rate=0):
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from erpnext.stock.doctype.stock_reconciliation.test_stock_reconciliation import (
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create_stock_reconciliation,
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)
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if not asset_capitalization.get('stock_items'):
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return
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return create_stock_reconciliation(
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item_code=asset_capitalization.stock_items[0].item_code,
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warehouse=asset_capitalization.stock_items[0].warehouse,
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qty=flt(asset_capitalization.stock_items[0].stock_qty),
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rate=flt(stock_rate),
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company=asset_capitalization.company)
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def create_depreciation_asset(**args):
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args = frappe._dict(args)
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asset = frappe.new_doc("Asset")
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asset.is_existing_asset = 1
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asset.calculate_depreciation = 1
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asset.asset_owner = "Company"
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asset.company = args.company or "_Test Company"
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asset.item_code = args.item_code or "Macbook Pro"
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asset.asset_name = args.asset_name or asset.item_code
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asset.location = args.location or "Test Location"
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asset.purchase_date = args.purchase_date or '2020-01-01'
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asset.available_for_use_date = args.available_for_use_date or asset.purchase_date
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asset.gross_purchase_amount = args.asset_value or 100000
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asset.purchase_receipt_amount = asset.gross_purchase_amount
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finance_book = asset.append('finance_books')
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finance_book.depreciation_start_date = args.depreciation_start_date or '2020-12-31'
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finance_book.depreciation_method = args.depreciation_method or 'Straight Line'
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finance_book.total_number_of_depreciations = cint(args.total_number_of_depreciations) or 3
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finance_book.frequency_of_depreciation = cint(args.frequency_of_depreciation) or 12
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finance_book.expected_value_after_useful_life = flt(args.expected_value_after_useful_life)
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if args.submit:
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asset.submit()
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frappe.db.set_value("Company", "_Test Company", "series_for_depreciation_entry", "DEPR-")
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post_depreciation_entries(date=finance_book.depreciation_start_date)
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asset.load_from_db()
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return asset
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def get_actual_gle_dict(name):
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return dict(frappe.db.sql("""
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select account, sum(debit-credit) as diff
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from `tabGL Entry`
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where voucher_type = 'Asset Capitalization' and voucher_no = %s
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group by account
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having diff != 0
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""", name))
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def get_actual_sle_dict(name):
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sles = frappe.db.sql("""
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select
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item_code, warehouse,
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sum(actual_qty) as actual_qty,
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sum(stock_value_difference) as stock_value_difference
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from `tabStock Ledger Entry`
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where voucher_type = 'Asset Capitalization' and voucher_no = %s
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group by item_code, warehouse
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having actual_qty != 0
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""", name, as_dict=1)
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sle_dict = {}
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for d in sles:
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sle_dict[(d.item_code, d.warehouse)] = {
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'actual_qty': d.actual_qty, 'stock_value_difference': d.stock_value_difference
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}
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return sle_dict
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