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fix: incorrect schedule in asset value adjustment (#36747)

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This commit is contained in:
Anand Baburajan 2023-08-22 12:36:09 +05:30 committed by GitHub
parent 4b75b6f309
commit 8f04945cef
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6 changed files with 159 additions and 103 deletions
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2
erpnext/assets/doctype/asset/asset.py
View File

@ -56,7 +56,6 @@ class Asset(AccountsController):
def on_submit(self):
self.validate_in_use_date()
self.set_status()
self.make_asset_movement()
if not self.booked_fixed_asset and self.validate_make_gl_entry():
self.make_gl_entries()
@ -72,6 +71,7 @@ class Asset(AccountsController):
"Asset Depreciation Schedules created:<br>{0}<br><br>Please check, edit if needed, and submit the Asset."
).format(asset_depr_schedules_links)
)
self.set_status()
add_asset_activity(self.name, _("Asset submitted"))
def on_cancel(self):

1
erpnext/assets/doctype/asset/test_asset.py
View File

@ -19,6 +19,7 @@ from frappe.utils import (
from erpnext.accounts.doctype.journal_entry.test_journal_entry import make_journal_entry
from erpnext.accounts.doctype.purchase_invoice.test_purchase_invoice import make_purchase_invoice
from erpnext.assets.doctype.asset.asset import (
get_asset_value_after_depreciation,
make_sales_invoice,
split_asset,
update_maintenance_status,

104
erpnext/assets/doctype/asset_depreciation_schedule/asset_depreciation_schedule.py
View File

@ -107,7 +107,7 @@ class AssetDepreciationSchedule(Document):
have_asset_details_been_modified, not_manual_depr_or_have_manual_depr_details_been_modified
):
self.make_depr_schedule(asset_doc, row, date_of_disposal, update_asset_finance_book_row)
self.set_accumulated_depreciation(row, date_of_disposal, date_of_return)
self.set_accumulated_depreciation(asset_doc, row, date_of_disposal, date_of_return)
def have_asset_details_been_modified(self, asset_doc):
return (
@ -157,7 +157,12 @@ class AssetDepreciationSchedule(Document):
self.status = "Draft"
def make_depr_schedule(
self, asset_doc, row, date_of_disposal, update_asset_finance_book_row=True
self,
asset_doc,
row,
date_of_disposal,
update_asset_finance_book_row=True,
value_after_depreciation=None,
):
if not self.get("depreciation_schedule"):
self.depreciation_schedule = []
@ -167,7 +172,9 @@ class AssetDepreciationSchedule(Document):
start = self.clear_depr_schedule()
self._make_depr_schedule(asset_doc, row, start, date_of_disposal, update_asset_finance_book_row)
self._make_depr_schedule(
asset_doc, row, start, date_of_disposal, update_asset_finance_book_row, value_after_depreciation
)
def clear_depr_schedule(self):
start = 0
@ -187,23 +194,30 @@ class AssetDepreciationSchedule(Document):
return start
def _make_depr_schedule(
self, asset_doc, row, start, date_of_disposal, update_asset_finance_book_row
self,
asset_doc,
row,
start,
date_of_disposal,
update_asset_finance_book_row,
value_after_depreciation,
):
asset_doc.validate_asset_finance_books(row)
value_after_depreciation = _get_value_after_depreciation_for_making_schedule(asset_doc, row)
if not value_after_depreciation:
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:
row.db_update()
number_of_pending_depreciations = cint(row.total_number_of_depreciations) - cint(
final_number_of_depreciations = cint(row.total_number_of_depreciations) - cint(
self.number_of_depreciations_booked
)
has_pro_rata = _check_is_pro_rata(asset_doc, row)
if has_pro_rata:
number_of_pending_depreciations += 1
final_number_of_depreciations += 1
has_wdv_or_dd_non_yearly_pro_rata = False
if (
@ -219,7 +233,9 @@ class AssetDepreciationSchedule(Document):
depreciation_amount = 0
for n in range(start, number_of_pending_depreciations):
number_of_pending_depreciations = final_number_of_depreciations - start
for n in range(start, final_number_of_depreciations):
# If depreciation is already completed (for double declining balance)
if skip_row:
continue
@ -236,10 +252,11 @@ class AssetDepreciationSchedule(Document):
n,
prev_depreciation_amount,
has_wdv_or_dd_non_yearly_pro_rata,
number_of_pending_depreciations,
)
if not has_pro_rata or (
n < (cint(number_of_pending_depreciations) - 1) or number_of_pending_depreciations == 2
n < (cint(final_number_of_depreciations) - 1) or final_number_of_depreciations == 2
):
schedule_date = add_months(
row.depreciation_start_date, n * cint(row.frequency_of_depreciation)
@ -310,7 +327,7 @@ class AssetDepreciationSchedule(Document):
)
# For last row
elif has_pro_rata and n == cint(number_of_pending_depreciations) - 1:
elif has_pro_rata and n == cint(final_number_of_depreciations) - 1:
if not asset_doc.flags.increase_in_asset_life:
# In case of increase_in_asset_life, the asset.to_date is already set on asset_repair submission
asset_doc.to_date = add_months(
@ -343,7 +360,7 @@ class AssetDepreciationSchedule(Document):
# Adjust depreciation amount in the last period based on the expected value after useful life
if row.expected_value_after_useful_life and (
(
n == cint(number_of_pending_depreciations) - 1
n == cint(final_number_of_depreciations) - 1
and value_after_depreciation != row.expected_value_after_useful_life
)
or value_after_depreciation < row.expected_value_after_useful_life
@ -392,6 +409,7 @@ class AssetDepreciationSchedule(Document):
def set_accumulated_depreciation(
self,
asset_doc,
row,
date_of_disposal=None,
date_of_return=None,
@ -403,13 +421,21 @@ class AssetDepreciationSchedule(Document):
if self.depreciation_method == "Straight Line" or self.depreciation_method == "Manual"
]
accumulated_depreciation = flt(self.opening_accumulated_depreciation)
accumulated_depreciation = None
value_after_depreciation = flt(row.value_after_depreciation)
for i, d in enumerate(self.get("depreciation_schedule")):
if ignore_booked_entry and d.journal_entry:
continue
if not accumulated_depreciation:
if i > 0 and asset_doc.flags.decrease_in_asset_value_due_to_value_adjustment:
accumulated_depreciation = self.get("depreciation_schedule")[
i - 1
].accumulated_depreciation_amount
else:
accumulated_depreciation = flt(self.opening_accumulated_depreciation)
depreciation_amount = flt(d.depreciation_amount, d.precision("depreciation_amount"))
value_after_depreciation -= flt(depreciation_amount)
@ -507,9 +533,12 @@ def get_depreciation_amount(
schedule_idx=0,
prev_depreciation_amount=0,
has_wdv_or_dd_non_yearly_pro_rata=False,
number_of_pending_depreciations=0,
):
if fb_row.depreciation_method in ("Straight Line", "Manual"):
return get_straight_line_or_manual_depr_amount(asset, fb_row, schedule_idx)
return get_straight_line_or_manual_depr_amount(
asset, fb_row, schedule_idx, number_of_pending_depreciations
)
else:
rate_of_depreciation = get_updated_rate_of_depreciation_for_wdv_and_dd(
asset, depreciable_value, fb_row
@ -529,7 +558,9 @@ def get_updated_rate_of_depreciation_for_wdv_and_dd(asset, depreciable_value, fb
return fb_row.rate_of_depreciation
def get_straight_line_or_manual_depr_amount(asset, row, schedule_idx):
def get_straight_line_or_manual_depr_amount(
asset, row, schedule_idx, number_of_pending_depreciations
):
# 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)) / (
@ -540,6 +571,36 @@ def get_straight_line_or_manual_depr_amount(asset, row, schedule_idx):
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 modified after Asset Value Adjustment due to decrease in asset value
elif asset.flags.decrease_in_asset_value_due_to_value_adjustment:
if row.daily_depreciation:
daily_depr_amount = (
flt(row.value_after_depreciation) - flt(row.expected_value_after_useful_life)
) / date_diff(
add_months(
row.depreciation_start_date,
flt(row.total_number_of_depreciations - asset.number_of_depreciations_booked)
* row.frequency_of_depreciation,
),
add_months(
row.depreciation_start_date,
flt(
row.total_number_of_depreciations
- asset.number_of_depreciations_booked
- number_of_pending_depreciations
)
* row.frequency_of_depreciation,
),
)
to_date = add_months(row.depreciation_start_date, schedule_idx * row.frequency_of_depreciation)
from_date = add_months(
row.depreciation_start_date, (schedule_idx - 1) * row.frequency_of_depreciation
)
return daily_depr_amount * date_diff(to_date, from_date)
else:
return (
flt(row.value_after_depreciation) - flt(row.expected_value_after_useful_life)
) / number_of_pending_depreciations
# if the Depreciation Schedule is being prepared for the first time
else:
if row.daily_depreciation:
@ -669,7 +730,12 @@ def cancel_asset_depr_schedules(asset_doc):
def make_new_active_asset_depr_schedules_and_cancel_current_ones(
asset_doc, notes, date_of_disposal=None, date_of_return=None
asset_doc,
notes,
date_of_disposal=None,
date_of_return=None,
value_after_depreciation=None,
ignore_booked_entry=False,
):
for row in asset_doc.get("finance_books"):
current_asset_depr_schedule_doc = get_asset_depr_schedule_doc(
@ -695,8 +761,12 @@ def make_new_active_asset_depr_schedules_and_cancel_current_ones(
row.rate_of_depreciation = new_rate_of_depreciation
new_asset_depr_schedule_doc.rate_of_depreciation = new_rate_of_depreciation
new_asset_depr_schedule_doc.make_depr_schedule(asset_doc, row, date_of_disposal)
new_asset_depr_schedule_doc.set_accumulated_depreciation(row, date_of_disposal, date_of_return)
new_asset_depr_schedule_doc.make_depr_schedule(
asset_doc, row, date_of_disposal, value_after_depreciation=value_after_depreciation
)
new_asset_depr_schedule_doc.set_accumulated_depreciation(
asset_doc, row, date_of_disposal, date_of_return, ignore_booked_entry
)
new_asset_depr_schedule_doc.notes = notes

99
erpnext/assets/doctype/asset_value_adjustment/asset_value_adjustment.py
View File

@ -5,7 +5,7 @@
import frappe
from frappe import _
from frappe.model.document import Document
from frappe.utils import date_diff, flt, formatdate, get_link_to_form, getdate
from frappe.utils import flt, formatdate, get_link_to_form, getdate
from erpnext.accounts.doctype.accounting_dimension.accounting_dimension import (
get_checks_for_pl_and_bs_accounts,
@ -14,8 +14,7 @@ from erpnext.assets.doctype.asset.asset import get_asset_value_after_depreciatio
from erpnext.assets.doctype.asset.depreciation import get_depreciation_accounts
from erpnext.assets.doctype.asset_activity.asset_activity import add_asset_activity
from erpnext.assets.doctype.asset_depreciation_schedule.asset_depreciation_schedule import (
get_asset_depr_schedule_doc,
get_depreciation_amount,
make_new_active_asset_depr_schedules_and_cancel_current_ones,
)
@ -27,7 +26,7 @@ class AssetValueAdjustment(Document):
def on_submit(self):
self.make_depreciation_entry()
self.reschedule_depreciations(self.new_asset_value)
self.update_asset(self.new_asset_value)
add_asset_activity(
self.asset,
_("Asset's value adjusted after submission of Asset Value Adjustment {0}").format(
@ -36,7 +35,7 @@ class AssetValueAdjustment(Document):
)
def on_cancel(self):
self.reschedule_depreciations(self.current_asset_value)
self.update_asset(self.current_asset_value)
add_asset_activity(
self.asset,
_("Asset's value adjusted after cancellation of Asset Value Adjustment {0}").format(
@ -124,73 +123,33 @@ class AssetValueAdjustment(Document):
self.db_set("journal_entry", je.name)
def reschedule_depreciations(self, asset_value):
def update_asset(self, asset_value):
asset = frappe.get_doc("Asset", self.asset)
country = frappe.get_value("Company", self.company, "country")
for d in asset.finance_books:
d.value_after_depreciation = asset_value
if not asset.calculate_depreciation:
asset.value_after_depreciation = asset_value
asset.save()
return
current_asset_depr_schedule_doc = get_asset_depr_schedule_doc(
asset.name, "Active", d.finance_book
asset.flags.decrease_in_asset_value_due_to_value_adjustment = True
if self.docstatus == 1:
notes = _(
"This schedule was created when Asset {0} was adjusted through Asset Value Adjustment {1}."
).format(
get_link_to_form("Asset", asset.name),
get_link_to_form(self.get("doctype"), self.get("name")),
)
elif self.docstatus == 2:
notes = _(
"This schedule was created when Asset {0}'s Asset Value Adjustment {1} was cancelled."
).format(
get_link_to_form("Asset", asset.name),
get_link_to_form(self.get("doctype"), self.get("name")),
)
new_asset_depr_schedule_doc = frappe.copy_doc(current_asset_depr_schedule_doc)
new_asset_depr_schedule_doc.status = "Draft"
new_asset_depr_schedule_doc.docstatus = 0
current_asset_depr_schedule_doc.flags.should_not_cancel_depreciation_entries = True
current_asset_depr_schedule_doc.cancel()
if self.docstatus == 1:
notes = _(
"This schedule was created when Asset {0} was adjusted through Asset Value Adjustment {1}."
).format(
get_link_to_form(asset.doctype, asset.name),
get_link_to_form(self.get("doctype"), self.get("name")),
)
elif self.docstatus == 2:
notes = _(
"This schedule was created when Asset {0}'s Asset Value Adjustment {1} was cancelled."
).format(
get_link_to_form(asset.doctype, asset.name),
get_link_to_form(self.get("doctype"), self.get("name")),
)
new_asset_depr_schedule_doc.notes = notes
new_asset_depr_schedule_doc.insert()
depr_schedule = new_asset_depr_schedule_doc.get("depreciation_schedule")
if d.depreciation_method in ("Straight Line", "Manual"):
end_date = max(s.schedule_date for s in depr_schedule)
total_days = date_diff(end_date, self.date)
rate_per_day = flt(d.value_after_depreciation - d.expected_value_after_useful_life) / flt(
total_days
)
from_date = self.date
else:
no_of_depreciations = len([s.name for s in depr_schedule if not s.journal_entry])
value_after_depreciation = d.value_after_depreciation
for data in depr_schedule:
if not data.journal_entry:
if d.depreciation_method in ("Straight Line", "Manual"):
days = date_diff(data.schedule_date, from_date)
depreciation_amount = days * rate_per_day
from_date = data.schedule_date
else:
depreciation_amount = get_depreciation_amount(asset, value_after_depreciation, d)
if depreciation_amount:
value_after_depreciation -= flt(depreciation_amount)
data.depreciation_amount = depreciation_amount
d.db_update()
new_asset_depr_schedule_doc.set_accumulated_depreciation(d, ignore_booked_entry=True)
for asset_data in depr_schedule:
if not asset_data.journal_entry:
asset_data.db_update()
new_asset_depr_schedule_doc.submit()
make_new_active_asset_depr_schedules_and_cancel_current_ones(
asset, notes, value_after_depreciation=asset_value, ignore_booked_entry=True
)
asset.flags.ignore_validate_update_after_submit = True
asset.save()

54
erpnext/assets/doctype/asset_value_adjustment/test_asset_value_adjustment.py
View File

@ -4,9 +4,10 @@
import unittest
import frappe
from frappe.utils import add_days, get_last_day, nowdate
from frappe.utils import add_days, cstr, get_last_day, getdate, nowdate
from erpnext.assets.doctype.asset.asset import get_asset_value_after_depreciation
from erpnext.assets.doctype.asset.depreciation import post_depreciation_entries
from erpnext.assets.doctype.asset.test_asset import create_asset_data
from erpnext.assets.doctype.asset_depreciation_schedule.asset_depreciation_schedule import (
get_asset_depr_schedule_doc,
@ -49,27 +50,23 @@ class TestAssetValueAdjustment(unittest.TestCase):
def test_asset_depreciation_value_adjustment(self):
pr = make_purchase_receipt(
item_code="Macbook Pro", qty=1, rate=100000.0, location="Test Location"
item_code="Macbook Pro", qty=1, rate=120000.0, location="Test Location"
)
asset_name = frappe.db.get_value("Asset", {"purchase_receipt": pr.name}, "name")
asset_doc = frappe.get_doc("Asset", asset_name)
asset_doc.calculate_depreciation = 1
asset_doc.available_for_use_date = "2023-01-15"
asset_doc.purchase_date = "2023-01-15"
month_end_date = get_last_day(nowdate())
purchase_date = nowdate() if nowdate() != month_end_date else add_days(nowdate(), -15)
asset_doc.available_for_use_date = purchase_date
asset_doc.purchase_date = purchase_date
asset_doc.calculate_depreciation = 1
asset_doc.append(
"finance_books",
{
"expected_value_after_useful_life": 200,
"depreciation_method": "Straight Line",
"total_number_of_depreciations": 3,
"frequency_of_depreciation": 10,
"depreciation_start_date": month_end_date,
"total_number_of_depreciations": 12,
"frequency_of_depreciation": 1,
"depreciation_start_date": "2023-01-31",
},
)
asset_doc.submit()
@ -77,9 +74,15 @@ class TestAssetValueAdjustment(unittest.TestCase):
first_asset_depr_schedule = get_asset_depr_schedule_doc(asset_doc.name, "Active")
self.assertEquals(first_asset_depr_schedule.status, "Active")
post_depreciation_entries(getdate("2023-08-21"))
current_value = get_asset_value_after_depreciation(asset_doc.name)
adj_doc = make_asset_value_adjustment(
asset=asset_doc.name, current_asset_value=current_value, new_asset_value=50000.0
asset=asset_doc.name,
current_asset_value=current_value,
new_asset_value=50000.0,
date="2023-08-21",
)
adj_doc.submit()
@ -90,8 +93,8 @@ class TestAssetValueAdjustment(unittest.TestCase):
self.assertEquals(first_asset_depr_schedule.status, "Cancelled")
expected_gle = (
("_Test Accumulated Depreciations - _TC", 0.0, 50000.0),
("_Test Depreciations - _TC", 50000.0, 0.0),
("_Test Accumulated Depreciations - _TC", 0.0, 4625.29),
("_Test Depreciations - _TC", 4625.29, 0.0),
)
gle = frappe.db.sql(
@ -103,6 +106,29 @@ class TestAssetValueAdjustment(unittest.TestCase):
self.assertSequenceEqual(gle, expected_gle)
expected_schedules = [
["2023-01-31", 5474.73, 5474.73],
["2023-02-28", 9983.33, 15458.06],
["2023-03-31", 9983.33, 25441.39],
["2023-04-30", 9983.33, 35424.72],
["2023-05-31", 9983.33, 45408.05],
["2023-06-30", 9983.33, 55391.38],
["2023-07-31", 9983.33, 65374.71],
["2023-08-31", 8300.0, 73674.71],
["2023-09-30", 8300.0, 81974.71],
["2023-10-31", 8300.0, 90274.71],
["2023-11-30", 8300.0, 98574.71],
["2023-12-31", 8300.0, 106874.71],
["2024-01-15", 8300.0, 115174.71],
]
schedules = [
[cstr(d.schedule_date), d.depreciation_amount, d.accumulated_depreciation_amount]
for d in second_asset_depr_schedule.get("depreciation_schedule")
]
self.assertEqual(schedules, expected_schedules)
def make_asset_value_adjustment(**args):
args = frappe._dict(args)

2
erpnext/controllers/buying_controller.py
View File

@ -759,7 +759,7 @@ class BuyingController(SubcontractingController):
"company": self.company,
"supplier": self.supplier,
"purchase_date": self.posting_date,
"calculate_depreciation": 1,
"calculate_depreciation": 0,
"purchase_receipt_amount": purchase_amount,
"gross_purchase_amount": purchase_amount,
"asset_quantity": row.qty if is_grouped_asset else 0,