feat: daily asset depreciation method [dev] (#36588)
feat: daily asset depreciation method
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@ -754,6 +754,40 @@ class TestDepreciationMethods(AssetSetup):
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self.assertEqual(schedules, expected_schedules)
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def test_schedule_for_straight_line_method_with_daily_depreciation(self):
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asset = create_asset(
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calculate_depreciation=1,
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available_for_use_date="2023-01-01",
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purchase_date="2023-01-01",
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gross_purchase_amount=12000,
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depreciation_start_date="2023-01-31",
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total_number_of_depreciations=12,
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frequency_of_depreciation=1,
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daily_depreciation=1,
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)
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expected_schedules = [
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["2023-01-31", 1019.18, 1019.18],
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["2023-02-28", 920.55, 1939.73],
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["2023-03-31", 1019.18, 2958.91],
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["2023-04-30", 986.3, 3945.21],
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["2023-05-31", 1019.18, 4964.39],
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["2023-06-30", 986.3, 5950.69],
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["2023-07-31", 1019.18, 6969.87],
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["2023-08-31", 1019.18, 7989.05],
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["2023-09-30", 986.3, 8975.35],
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["2023-10-31", 1019.18, 9994.53],
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["2023-11-30", 986.3, 10980.83],
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["2023-12-31", 1019.17, 12000.0],
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]
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schedules = [
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[cstr(d.schedule_date), d.depreciation_amount, d.accumulated_depreciation_amount]
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for d in get_depr_schedule(asset.name, "Draft")
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]
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self.assertEqual(schedules, expected_schedules)
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def test_schedule_for_straight_line_method_for_existing_asset(self):
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asset = create_asset(
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calculate_depreciation=1,
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@ -1724,6 +1758,7 @@ def create_asset(**args):
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"total_number_of_depreciations": args.total_number_of_depreciations or 5,
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"expected_value_after_useful_life": args.expected_value_after_useful_life or 0,
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"depreciation_start_date": args.depreciation_start_date,
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"daily_depreciation": args.daily_depreciation or 0,
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},
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)
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@ -19,6 +19,7 @@
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"depreciation_method",
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"total_number_of_depreciations",
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"rate_of_depreciation",
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"daily_depreciation",
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"column_break_8",
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"frequency_of_depreciation",
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"expected_value_after_useful_life",
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@ -174,12 +175,21 @@
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"label": "Number of Depreciations Booked",
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"print_hide": 1,
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"read_only": 1
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},
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{
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"default": "0",
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"depends_on": "eval:doc.depreciation_method == \"Straight Line\" || doc.depreciation_method == \"Manual\"",
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"fieldname": "daily_depreciation",
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"fieldtype": "Check",
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"label": "Daily Depreciation",
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"print_hide": 1,
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"read_only": 1
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}
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],
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"index_web_pages_for_search": 1,
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"is_submittable": 1,
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"links": [],
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"modified": "2023-02-26 16:37:23.734806",
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"modified": "2023-08-10 22:22:09.722968",
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"modified_by": "Administrator",
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"module": "Assets",
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"name": "Asset Depreciation Schedule",
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@ -153,6 +153,7 @@ class AssetDepreciationSchedule(Document):
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self.frequency_of_depreciation = row.frequency_of_depreciation
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self.rate_of_depreciation = row.rate_of_depreciation
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self.expected_value_after_useful_life = row.expected_value_after_useful_life
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self.daily_depreciation = row.daily_depreciation
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self.status = "Draft"
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def make_depr_schedule(
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@ -499,29 +500,36 @@ def get_total_days(date, frequency):
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return date_diff(date, period_start_date)
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@erpnext.allow_regional
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def get_depreciation_amount(
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asset,
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depreciable_value,
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row,
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fb_row,
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schedule_idx=0,
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prev_depreciation_amount=0,
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has_wdv_or_dd_non_yearly_pro_rata=False,
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):
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if row.depreciation_method in ("Straight Line", "Manual"):
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return get_straight_line_or_manual_depr_amount(asset, row)
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if fb_row.depreciation_method in ("Straight Line", "Manual"):
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return get_straight_line_or_manual_depr_amount(asset, fb_row, schedule_idx)
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else:
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rate_of_depreciation = get_updated_rate_of_depreciation_for_wdv_and_dd(
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asset, depreciable_value, fb_row
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)
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return get_wdv_or_dd_depr_amount(
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depreciable_value,
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row.rate_of_depreciation,
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row.frequency_of_depreciation,
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rate_of_depreciation,
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fb_row.frequency_of_depreciation,
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schedule_idx,
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prev_depreciation_amount,
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has_wdv_or_dd_non_yearly_pro_rata,
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)
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def get_straight_line_or_manual_depr_amount(asset, row):
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@erpnext.allow_regional
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def get_updated_rate_of_depreciation_for_wdv_and_dd(asset, depreciable_value, fb_row):
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return fb_row.rate_of_depreciation
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def get_straight_line_or_manual_depr_amount(asset, row, schedule_idx):
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# if the Depreciation Schedule is being modified after Asset Repair due to increase in asset life and value
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if asset.flags.increase_in_asset_life:
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return (flt(row.value_after_depreciation) - flt(row.expected_value_after_useful_life)) / (
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@ -534,11 +542,30 @@ def get_straight_line_or_manual_depr_amount(asset, row):
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)
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# if the Depreciation Schedule is being prepared for the first time
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else:
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return (
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flt(asset.gross_purchase_amount)
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- flt(asset.opening_accumulated_depreciation)
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- flt(row.expected_value_after_useful_life)
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) / flt(row.total_number_of_depreciations - asset.number_of_depreciations_booked)
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if row.daily_depreciation:
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daily_depr_amount = (
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flt(asset.gross_purchase_amount)
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- flt(asset.opening_accumulated_depreciation)
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- flt(row.expected_value_after_useful_life)
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) / date_diff(
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add_months(
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row.depreciation_start_date,
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flt(row.total_number_of_depreciations - asset.number_of_depreciations_booked)
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* row.frequency_of_depreciation,
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),
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row.depreciation_start_date,
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)
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to_date = add_months(row.depreciation_start_date, schedule_idx * row.frequency_of_depreciation)
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from_date = add_months(
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row.depreciation_start_date, (schedule_idx - 1) * row.frequency_of_depreciation
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)
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return daily_depr_amount * date_diff(to_date, from_date)
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else:
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return (
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flt(asset.gross_purchase_amount)
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- flt(asset.opening_accumulated_depreciation)
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- flt(row.expected_value_after_useful_life)
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) / flt(row.total_number_of_depreciations - asset.number_of_depreciations_booked)
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def get_wdv_or_dd_depr_amount(
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@ -8,6 +8,7 @@
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"finance_book",
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"depreciation_method",
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"total_number_of_depreciations",
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"daily_depreciation",
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"column_break_5",
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"frequency_of_depreciation",
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"depreciation_start_date",
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@ -17,6 +18,7 @@
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],
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"fields": [
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{
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"columns": 2,
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"fieldname": "finance_book",
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"fieldtype": "Link",
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"in_list_view": 1,
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@ -32,6 +34,7 @@
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"reqd": 1
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},
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{
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"columns": 2,
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"fieldname": "total_number_of_depreciations",
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"fieldtype": "Int",
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"in_list_view": 1,
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@ -43,6 +46,7 @@
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"fieldtype": "Column Break"
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},
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{
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"columns": 2,
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"fieldname": "frequency_of_depreciation",
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"fieldtype": "Int",
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"in_list_view": 1,
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@ -57,6 +61,7 @@
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"mandatory_depends_on": "eval:parent.doctype == 'Asset'"
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},
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{
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"columns": 1,
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"default": "0",
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"depends_on": "eval:parent.doctype == 'Asset'",
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"fieldname": "expected_value_after_useful_life",
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@ -79,12 +84,19 @@
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"fieldname": "rate_of_depreciation",
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"fieldtype": "Percent",
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"label": "Rate of Depreciation"
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},
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{
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"default": "0",
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"depends_on": "eval:doc.depreciation_method == \"Straight Line\" || doc.depreciation_method == \"Manual\"",
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"fieldname": "daily_depreciation",
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"fieldtype": "Check",
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"label": "Daily Depreciation"
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}
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],
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"index_web_pages_for_search": 1,
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"istable": 1,
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"links": [],
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"modified": "2021-06-17 12:59:05.743683",
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"modified": "2023-08-10 22:10:36.576199",
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"modified_by": "Administrator",
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"module": "Assets",
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"name": "Asset Finance Book",
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@ -93,5 +105,6 @@
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"quick_entry": 1,
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"sort_field": "modified",
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"sort_order": "DESC",
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"states": [],
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"track_changes": 1
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}
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