Merge pull request #32226 from AnandBaburajan/fix_asset_scrap_and_sale_dep
fix: calculate depreciation properly on asset sale entry and scrap entry
This commit is contained in:
Nabin Hait
GitHub
commit
dde8b2afff
@ -22,9 +22,12 @@ from erpnext.accounts.general_ledger import get_round_off_account_and_cost_cente
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from erpnext.accounts.party import get_due_date, get_party_account, get_party_details
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from erpnext.accounts.utils import get_account_currency
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from erpnext.assets.doctype.asset.depreciation import (
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depreciate_asset,
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get_disposal_account_and_cost_center,
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get_gl_entries_on_asset_disposal,
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get_gl_entries_on_asset_regain,
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reset_depreciation_schedule,
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reverse_depreciation_entry_made_after_disposal,
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)
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from erpnext.controllers.accounts_controller import validate_account_head
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from erpnext.controllers.selling_controller import SellingController
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@ -1086,18 +1089,20 @@ class SalesInvoice(SellingController):
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asset.db_set("disposal_date", None)
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if asset.calculate_depreciation:
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self.reverse_depreciation_entry_made_after_disposal(asset)
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self.reset_depreciation_schedule(asset)
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posting_date = frappe.db.get_value("Sales Invoice", self.return_against, "posting_date")
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reverse_depreciation_entry_made_after_disposal(asset, posting_date)
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reset_depreciation_schedule(asset, self.posting_date)
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else:
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if asset.calculate_depreciation:
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depreciate_asset(asset, self.posting_date)
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asset.reload()
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fixed_asset_gl_entries = get_gl_entries_on_asset_disposal(
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asset, item.base_net_amount, item.finance_book, self.get("doctype"), self.get("name")
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)
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asset.db_set("disposal_date", self.posting_date)
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if asset.calculate_depreciation:
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self.depreciate_asset(asset)
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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, item=item))
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@ -4,11 +4,12 @@
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import frappe
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from frappe import _
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from frappe.utils import cint, flt, getdate, today
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from frappe.utils import add_months, cint, flt, getdate, nowdate, today
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from erpnext.accounts.doctype.accounting_dimension.accounting_dimension import (
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get_checks_for_pl_and_bs_accounts,
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)
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from erpnext.accounts.doctype.journal_entry.journal_entry import make_reverse_journal_entry
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def post_depreciation_entries(date=None, commit=True):
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@ -196,6 +197,11 @@ def scrap_asset(asset_name):
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_("Asset {0} cannot be scrapped, as it is already {1}").format(asset.name, asset.status)
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)
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date = today()
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depreciate_asset(asset, date)
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asset.reload()
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depreciation_series = frappe.get_cached_value(
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"Company", asset.company, "series_for_depreciation_entry"
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)
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@ -203,7 +209,7 @@ def scrap_asset(asset_name):
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je = frappe.new_doc("Journal Entry")
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je.voucher_type = "Journal Entry"
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je.naming_series = depreciation_series
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je.posting_date = today()
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je.posting_date = date
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je.company = asset.company
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je.remark = "Scrap Entry for asset {0}".format(asset_name)
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@ -214,7 +220,7 @@ 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, "disposal_date", date)
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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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@ -225,6 +231,9 @@ def scrap_asset(asset_name):
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def restore_asset(asset_name):
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asset = frappe.get_doc("Asset", asset_name)
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reverse_depreciation_entry_made_after_disposal(asset, asset.disposal_date)
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reset_depreciation_schedule(asset, asset.disposal_date)
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je = asset.journal_entry_for_scrap
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asset.db_set("disposal_date", None)
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@ -235,6 +244,91 @@ def restore_asset(asset_name):
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asset.set_status()
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def depreciate_asset(asset, date):
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asset.flags.ignore_validate_update_after_submit = True
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asset.prepare_depreciation_data(date_of_disposal=date)
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asset.save()
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make_depreciation_entry(asset.name, date)
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def reset_depreciation_schedule(asset, date):
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asset.flags.ignore_validate_update_after_submit = True
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# recreate original depreciation schedule of the asset
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asset.prepare_depreciation_data(date_of_return=date)
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modify_depreciation_schedule_for_asset_repairs(asset)
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asset.save()
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def modify_depreciation_schedule_for_asset_repairs(asset):
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asset_repairs = frappe.get_all(
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"Asset Repair", filters={"asset": asset.name}, fields=["name", "increase_in_asset_life"]
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)
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for repair in asset_repairs:
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if repair.increase_in_asset_life:
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asset_repair = frappe.get_doc("Asset Repair", repair.name)
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asset_repair.modify_depreciation_schedule()
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asset.prepare_depreciation_data()
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def reverse_depreciation_entry_made_after_disposal(asset, date):
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row = -1
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finance_book = asset.get("schedules")[0].get("finance_book")
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for schedule in asset.get("schedules"):
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if schedule.finance_book != finance_book:
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row = 0
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finance_book = schedule.finance_book
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else:
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row += 1
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if schedule.schedule_date == date:
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if not disposal_was_made_on_original_schedule_date(
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asset, schedule, row, date
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) or disposal_happens_in_the_future(date):
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reverse_journal_entry = make_reverse_journal_entry(schedule.journal_entry)
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reverse_journal_entry.posting_date = nowdate()
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frappe.flags.is_reverse_depr_entry = True
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reverse_journal_entry.submit()
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frappe.flags.is_reverse_depr_entry = False
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asset.flags.ignore_validate_update_after_submit = True
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schedule.journal_entry = None
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depreciation_amount = get_depreciation_amount_in_je(reverse_journal_entry)
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asset.finance_books[0].value_after_depreciation += depreciation_amount
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asset.save()
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def get_depreciation_amount_in_je(journal_entry):
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if journal_entry.accounts[0].debit_in_account_currency:
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return journal_entry.accounts[0].debit_in_account_currency
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else:
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return journal_entry.accounts[0].credit_in_account_currency
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# if the invoice had been posted on the date the depreciation was initially supposed to happen, the depreciation shouldn't be undone
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def disposal_was_made_on_original_schedule_date(asset, schedule, row, posting_date_of_disposal):
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for finance_book in asset.get("finance_books"):
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if schedule.finance_book == finance_book.finance_book:
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orginal_schedule_date = add_months(
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finance_book.depreciation_start_date, row * cint(finance_book.frequency_of_depreciation)
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)
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if orginal_schedule_date == posting_date_of_disposal:
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return True
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return False
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def disposal_happens_in_the_future(posting_date_of_disposal):
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if posting_date_of_disposal > getdate():
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return True
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return False
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def get_gl_entries_on_asset_regain(
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asset, selling_amount=0, finance_book=None, voucher_type=None, voucher_no=None
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):
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@ -4,7 +4,16 @@
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import unittest
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import frappe
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from frappe.utils import add_days, add_months, cstr, flt, get_last_day, getdate, nowdate
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from frappe.utils import (
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add_days,
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add_months,
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cstr,
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flt,
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get_first_day,
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get_last_day,
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getdate,
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nowdate,
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)
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from erpnext.accounts.doctype.purchase_invoice.test_purchase_invoice import make_purchase_invoice
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from erpnext.assets.doctype.asset.asset import make_sales_invoice, split_asset
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@ -178,28 +187,48 @@ class TestAsset(AssetSetup):
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self.assertEqual(doc.items[0].is_fixed_asset, 1)
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def test_scrap_asset(self):
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date = nowdate()
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purchase_date = add_months(get_first_day(date), -2)
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asset = create_asset(
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calculate_depreciation=1,
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available_for_use_date="2020-01-01",
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purchase_date="2020-01-01",
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available_for_use_date=purchase_date,
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purchase_date=purchase_date,
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expected_value_after_useful_life=10000,
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total_number_of_depreciations=10,
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frequency_of_depreciation=1,
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submit=1,
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)
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post_depreciation_entries(date=add_months("2020-01-01", 4))
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post_depreciation_entries(date=add_months(purchase_date, 2))
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asset.load_from_db()
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accumulated_depr_amount = flt(
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asset.gross_purchase_amount - asset.finance_books[0].value_after_depreciation,
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asset.precision("gross_purchase_amount"),
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)
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self.assertEquals(accumulated_depr_amount, 18000.0)
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scrap_asset(asset.name)
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asset.load_from_db()
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accumulated_depr_amount = flt(
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asset.gross_purchase_amount - asset.finance_books[0].value_after_depreciation,
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asset.precision("gross_purchase_amount"),
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)
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pro_rata_amount, _, _ = asset.get_pro_rata_amt(
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asset.finance_books[0], 9000, add_months(get_last_day(purchase_date), 1), date
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)
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pro_rata_amount = flt(pro_rata_amount, asset.precision("gross_purchase_amount"))
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self.assertEquals(accumulated_depr_amount, 18000.00 + pro_rata_amount)
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self.assertEqual(asset.status, "Scrapped")
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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", 36000.0, 0.0),
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("_Test Accumulated Depreciations - _TC", 18000.0 + pro_rata_amount, 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", 64000.0, 0.0),
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("_Test Gain/Loss on Asset Disposal - _TC", 82000.0 - pro_rata_amount, 0.0),
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)
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gle = frappe.db.sql(
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@ -216,19 +245,27 @@ class TestAsset(AssetSetup):
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self.assertFalse(asset.journal_entry_for_scrap)
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self.assertEqual(asset.status, "Partially Depreciated")
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accumulated_depr_amount = flt(
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asset.gross_purchase_amount - asset.finance_books[0].value_after_depreciation,
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asset.precision("gross_purchase_amount"),
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)
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self.assertEquals(accumulated_depr_amount, 18000.0)
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def test_gle_made_by_asset_sale(self):
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date = nowdate()
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purchase_date = add_months(get_first_day(date), -2)
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asset = create_asset(
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calculate_depreciation=1,
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available_for_use_date="2020-06-06",
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purchase_date="2020-01-01",
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available_for_use_date=purchase_date,
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purchase_date=purchase_date,
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expected_value_after_useful_life=10000,
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total_number_of_depreciations=3,
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frequency_of_depreciation=10,
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depreciation_start_date="2020-12-31",
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total_number_of_depreciations=10,
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frequency_of_depreciation=1,
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submit=1,
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)
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post_depreciation_entries(date="2021-01-01")
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post_depreciation_entries(date=add_months(purchase_date, 2))
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si = make_sales_invoice(asset=asset.name, item_code="Macbook Pro", company="_Test Company")
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si.customer = "_Test Customer"
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@ -239,10 +276,15 @@ class TestAsset(AssetSetup):
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self.assertEqual(frappe.db.get_value("Asset", asset.name, "status"), "Sold")
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pro_rata_amount, _, _ = asset.get_pro_rata_amt(
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asset.finance_books[0], 9000, add_months(get_last_day(purchase_date), 1), date
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)
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pro_rata_amount = flt(pro_rata_amount, asset.precision("gross_purchase_amount"))
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expected_gle = (
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("_Test Accumulated Depreciations - _TC", 20490.2, 0.0),
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("_Test Accumulated Depreciations - _TC", 18000.0 + pro_rata_amount, 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", 54509.8, 0.0),
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("_Test Gain/Loss on Asset Disposal - _TC", 57000.0 - pro_rata_amount, 0.0),
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("Debtors - _TC", 25000.0, 0.0),
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)
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@ -12,8 +12,11 @@ from six import string_types
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import erpnext
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from erpnext.assets.doctype.asset.depreciation import (
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depreciate_asset,
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get_gl_entries_on_asset_disposal,
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get_value_after_depreciation_on_disposal_date,
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reset_depreciation_schedule,
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reverse_depreciation_entry_made_after_disposal,
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)
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from erpnext.assets.doctype.asset_category.asset_category import get_asset_category_account
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from erpnext.assets.doctype.asset_value_adjustment.asset_value_adjustment import (
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@ -424,7 +427,7 @@ class AssetCapitalization(StockController):
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asset = self.get_asset(item)
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if asset.calculate_depreciation:
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self.depreciate_asset(asset)
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depreciate_asset(asset, self.posting_date)
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asset.reload()
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fixed_asset_gl_entries = get_gl_entries_on_asset_disposal(
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@ -520,8 +523,8 @@ class AssetCapitalization(StockController):
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self.set_consumed_asset_status(asset)
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if asset.calculate_depreciation:
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self.reverse_depreciation_entry_made_after_disposal(asset)
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self.reset_depreciation_schedule(asset)
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reverse_depreciation_entry_made_after_disposal(asset, self.posting_date)
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reset_depreciation_schedule(asset, self.posting_date)
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def get_asset(self, item):
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asset = frappe.get_doc("Asset", item.asset)
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@ -38,7 +38,6 @@ from erpnext.accounts.party import (
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validate_party_frozen_disabled,
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)
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from erpnext.accounts.utils import get_account_currency, get_fiscal_years, validate_fiscal_year
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from erpnext.assets.doctype.asset.depreciation import make_depreciation_entry
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from erpnext.buying.utils import update_last_purchase_rate
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from erpnext.controllers.print_settings import (
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set_print_templates_for_item_table,
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@ -1891,88 +1890,6 @@ class AccountsController(TransactionBase):
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_("Select finance book for the item {0} at row {1}").format(item.item_code, item.idx)
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)
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def depreciate_asset(self, asset):
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asset.flags.ignore_validate_update_after_submit = True
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asset.prepare_depreciation_data(date_of_disposal=self.posting_date)
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asset.save()
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make_depreciation_entry(asset.name, self.posting_date)
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def reset_depreciation_schedule(self, asset):
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asset.flags.ignore_validate_update_after_submit = True
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# recreate original depreciation schedule of the asset
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asset.prepare_depreciation_data(date_of_return=self.posting_date)
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self.modify_depreciation_schedule_for_asset_repairs(asset)
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asset.save()
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def modify_depreciation_schedule_for_asset_repairs(self, asset):
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asset_repairs = frappe.get_all(
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"Asset Repair", filters={"asset": asset.name}, fields=["name", "increase_in_asset_life"]
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)
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for repair in asset_repairs:
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if repair.increase_in_asset_life:
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asset_repair = frappe.get_doc("Asset Repair", repair.name)
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asset_repair.modify_depreciation_schedule()
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asset.prepare_depreciation_data()
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def reverse_depreciation_entry_made_after_disposal(self, asset):
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from erpnext.accounts.doctype.journal_entry.journal_entry import make_reverse_journal_entry
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posting_date_of_original_disposal = self.get_posting_date_of_disposal_entry()
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row = -1
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finance_book = asset.get("schedules")[0].get("finance_book")
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for schedule in asset.get("schedules"):
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if schedule.finance_book != finance_book:
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row = 0
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finance_book = schedule.finance_book
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else:
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row += 1
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if schedule.schedule_date == posting_date_of_original_disposal:
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if not self.disposal_was_made_on_original_schedule_date(
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asset, schedule, row, posting_date_of_original_disposal
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) or self.disposal_happens_in_the_future(posting_date_of_original_disposal):
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reverse_journal_entry = make_reverse_journal_entry(schedule.journal_entry)
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reverse_journal_entry.posting_date = nowdate()
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frappe.flags.is_reverse_depr_entry = True
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reverse_journal_entry.submit()
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frappe.flags.is_reverse_depr_entry = False
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asset.flags.ignore_validate_update_after_submit = True
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schedule.journal_entry = None
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asset.save()
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def get_posting_date_of_disposal_entry(self):
|
||||
if self.doctype == "Sales Invoice" and self.return_against:
|
||||
return frappe.db.get_value("Sales Invoice", self.return_against, "posting_date")
|
||||
else:
|
||||
return self.posting_date
|
||||
|
||||
# if the invoice had been posted on the date the depreciation was initially supposed to happen, the depreciation shouldn't be undone
|
||||
def disposal_was_made_on_original_schedule_date(
|
||||
self, asset, schedule, row, posting_date_of_disposal
|
||||
):
|
||||
for finance_book in asset.get("finance_books"):
|
||||
if schedule.finance_book == finance_book.finance_book:
|
||||
orginal_schedule_date = add_months(
|
||||
finance_book.depreciation_start_date, row * cint(finance_book.frequency_of_depreciation)
|
||||
)
|
||||
|
||||
if orginal_schedule_date == posting_date_of_disposal:
|
||||
return True
|
||||
return False
|
||||
|
||||
def disposal_happens_in_the_future(self, posting_date_of_disposal):
|
||||
if posting_date_of_disposal > getdate():
|
||||
return True
|
||||
|
||||
return False
|
||||
|
||||
|
||||
@frappe.whitelist()
|
||||
def get_tax_rate(account_head):
|
||||
|
||||
Loading…
x
Reference in New Issue
Block a user