fix: incorrect value booked in the accumulated depreciation account on sell of the asset
This commit is contained in:
Rohit Waghchaure
parent
42c8a4baa0
commit
8847ecfe25
@ -768,7 +768,14 @@ class SalesInvoice(SellingController):
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if item.is_fixed_asset:
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asset = frappe.get_doc("Asset", item.asset)
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fixed_asset_gl_entries = get_gl_entries_on_asset_disposal(asset, item.base_net_amount)
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if (len(asset.finance_books) > 1 and not item.finance_book
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and asset.finance_books[0].finance_book):
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frappe.throw(_("Select finance book for the item {0} at row {1}")
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.format(item.item_code, item.idx))
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fixed_asset_gl_entries = get_gl_entries_on_asset_disposal(asset,
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item.base_net_amount, item.finance_book)
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for gle in fixed_asset_gl_entries:
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gle["against"] = self.customer
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gl_entries.append(self.get_gl_dict(gle))
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@ -57,6 +57,7 @@
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"income_account",
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"is_fixed_asset",
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"asset",
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"finance_book",
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"col_break4",
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"expense_account",
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"deferred_revenue",
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@ -770,11 +771,18 @@
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{
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"fieldname": "dimension_col_break",
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"fieldtype": "Column Break"
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},
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{
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"depends_on": "asset",
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"fieldname": "finance_book",
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"fieldtype": "Link",
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"label": "Finance Book",
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"options": "Finance Book"
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}
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],
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"idx": 1,
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"istable": 1,
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"modified": "2019-05-25 22:05:59.971263",
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"modified": "2019-06-28 17:30:12.156086",
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"modified_by": "Administrator",
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"module": "Accounts",
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"name": "Sales Invoice Item",
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@ -36,7 +36,7 @@ def make_depreciation_entry(asset_name, date=None):
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fixed_asset_account, accumulated_depreciation_account, depreciation_expense_account = \
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get_depreciation_accounts(asset)
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depreciation_cost_center, depreciation_series = frappe.get_cached_value('Company', asset.company,
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depreciation_cost_center, depreciation_series = frappe.get_cached_value('Company', asset.company,
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["depreciation_cost_center", "series_for_depreciation_entry"])
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depreciation_cost_center = asset.cost_center or depreciation_cost_center
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@ -70,7 +70,7 @@ def make_depreciation_entry(asset_name, date=None):
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je.submit()
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d.db_set("journal_entry", je.name)
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idx = cint(d.finance_book_id)
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finance_books = asset.get('finance_books')[idx - 1]
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finance_books.value_after_depreciation -= d.depreciation_amount
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@ -88,15 +88,15 @@ def get_depreciation_accounts(asset):
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fieldname = ['fixed_asset_account', 'accumulated_depreciation_account',
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'depreciation_expense_account'], as_dict=1)
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if accounts:
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if accounts:
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fixed_asset_account = accounts.fixed_asset_account
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accumulated_depreciation_account = accounts.accumulated_depreciation_account
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depreciation_expense_account = accounts.depreciation_expense_account
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if not accumulated_depreciation_account or not depreciation_expense_account:
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accounts = frappe.get_cached_value('Company', asset.company,
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accounts = frappe.get_cached_value('Company', asset.company,
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["accumulated_depreciation_account", "depreciation_expense_account"])
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if not accumulated_depreciation_account:
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accumulated_depreciation_account = accounts[0]
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if not depreciation_expense_account:
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@ -135,11 +135,11 @@ def scrap_asset(asset_name):
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je.flags.ignore_permissions = True
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je.submit()
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frappe.db.set_value("Asset", asset_name, "disposal_date", today())
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frappe.db.set_value("Asset", asset_name, "journal_entry_for_scrap", je.name)
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asset.set_status("Scrapped")
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frappe.msgprint(_("Asset scrapped via Journal Entry {0}").format(je.name))
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@frappe.whitelist()
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@ -147,21 +147,29 @@ def restore_asset(asset_name):
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asset = frappe.get_doc("Asset", asset_name)
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je = asset.journal_entry_for_scrap
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asset.db_set("disposal_date", None)
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asset.db_set("journal_entry_for_scrap", None)
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frappe.get_doc("Journal Entry", je).cancel()
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asset.set_status()
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@frappe.whitelist()
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def get_gl_entries_on_asset_disposal(asset, selling_amount=0):
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def get_gl_entries_on_asset_disposal(asset, selling_amount=0, finance_book=None):
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fixed_asset_account, accumulated_depr_account, depr_expense_account = get_depreciation_accounts(asset)
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disposal_account, depreciation_cost_center = get_disposal_account_and_cost_center(asset.company)
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depreciation_cost_center = asset.cost_center or depreciation_cost_center
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accumulated_depr_amount = flt(asset.gross_purchase_amount) - flt(asset.value_after_depreciation)
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idx = 1
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if finance_book:
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for d in asset.finance_books:
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if d.finance_book == finance_book:
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idx = d.idx
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break
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value_after_depreciation = asset.finance_books[idx - 1].value_after_depreciation
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accumulated_depr_amount = flt(asset.gross_purchase_amount) - flt(value_after_depreciation)
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gl_entries = [
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{
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@ -176,7 +184,7 @@ def get_gl_entries_on_asset_disposal(asset, selling_amount=0):
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}
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]
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profit_amount = flt(selling_amount) - flt(asset.value_after_depreciation)
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profit_amount = flt(selling_amount) - flt(value_after_depreciation)
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if profit_amount:
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debit_or_credit = "debit" if profit_amount < 0 else "credit"
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gl_entries.append({
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@ -190,7 +198,7 @@ def get_gl_entries_on_asset_disposal(asset, selling_amount=0):
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@frappe.whitelist()
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def get_disposal_account_and_cost_center(company):
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disposal_account, depreciation_cost_center = frappe.get_cached_value('Company', company,
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disposal_account, depreciation_cost_center = frappe.get_cached_value('Company', company,
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["disposal_account", "depreciation_cost_center"])
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if not disposal_account:
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@ -366,8 +366,9 @@ class TestAsset(unittest.TestCase):
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self.assertTrue(asset.journal_entry_for_scrap)
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expected_gle = (
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("_Test Accumulated Depreciations - _TC", 100000.0, 0.0),
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("_Test Fixed Asset - _TC", 0.0, 100000.0)
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("_Test Accumulated Depreciations - _TC", 147.54, 0.0),
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("_Test Fixed Asset - _TC", 0.0, 100000.0),
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("_Test Gain/Loss on Asset Disposal - _TC", 99852.46, 0.0)
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)
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gle = frappe.db.sql("""select account, debit, credit from `tabGL Entry`
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@ -411,9 +412,9 @@ class TestAsset(unittest.TestCase):
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self.assertEqual(frappe.db.get_value("Asset", asset.name, "status"), "Sold")
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expected_gle = (
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("_Test Accumulated Depreciations - _TC", 100000.0, 0.0),
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("_Test Accumulated Depreciations - _TC", 23051.47, 0.0),
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("_Test Fixed Asset - _TC", 0.0, 100000.0),
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("_Test Gain/Loss on Asset Disposal - _TC", 0, 25000.0),
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("_Test Gain/Loss on Asset Disposal - _TC", 51948.53, 0.0),
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("Debtors - _TC", 25000.0, 0.0)
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)
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