feat(Cost Center): Distributed Cost Center (#21531)

* feat: Distributed Cost Center

Squashed commit of the following:

commit 274236eb92dfddfd015583ee1e6b5e1937366d28
Author: Vignesh <kaviya.3111999@gmail.com>
Date:   Mon Mar 23 18:32:26 2020 +0530

    Fix: Indentation

commit beae0b9849f333dd1d9f29c27192ea7de2e4e809
Author: Vignesh <kaviya.3111999@gmail.com>
Date:   Mon Mar 23 18:26:50 2020 +0530

    The validations are added to distributed cost center.

commit 3f66943adacb5797338ef3510251bf6633be3dba
Author: Vignesh <kaviya.3111999@gmail.com>
Date:   Thu Mar 19 22:17:25 2020 +0530

    The distributed cost centers are shown with the percentage allocation in the reports

commit 1ac11df522096fa187d2f5863b4c970e18b37fac
Author: Vignesh <kaviya.3111999@gmail.com>
Date:   Thu Mar 19 13:36:04 2020 +0530

    The child table distributed cost center are added to cost center doctype and then validate percentage allocation.

* fix(Distributed Cost Center): validation and filters

* fix(Distributed Cost Center): financial statement query

* fix(Distributed Cost Center): add test cases

Co-authored-by: Vignesh S <svignesh0308@gmail.com>

* fix(Distributed Cost Center): budget variance, general ledger, profitability analysis reports.

* Merge branch 'develop' into develop-distributed-cost-center

* fix(Distributed Cost Center): Added DCC reflection in actual amount column of Budget Variance Report.

* Update creation field in general ledger report

Co-authored-by: Nabin Hait <nabinhait@gmail.com>

* creation field updated in gl_entries query

Co-authored-by: Nabin Hait <nabinhait@gmail.com>

Co-authored-by: KaviyaPeriyasamy <kaviya.3111999@gmail.com>
Co-authored-by: Vignesh S <svignesh0308@gmail.com>
Co-authored-by: KaviyaPeriyasamy <kaviyaperiyasamy22@gmail.com>
Co-authored-by: Kaviya Periyasamy <36359901+KaviyaPeriyasamy@users.noreply.github.com>
Co-authored-by: Nabin Hait <nabinhait@gmail.com>

erpnext/accounts/doctype/cost_center/cost_center.js

@@ -14,7 +14,18 @@ frappe.ui.form.on('Cost Center', {
 					is_group: 1
 				}
 			}
-		})
+		});
+
+		frm.set_query("cost_center", "distributed_cost_center", function() {
+			return {
+				filters: {
+					company: frm.doc.company,
+					is_group: 0,
+					enable_distributed_cost_center: 0,
+					name: ['!=', frm.doc.name]
+				}
+			};
+		});
 	},
 	refresh: function(frm) {
 		if (!frm.is_new()) {

erpnext/accounts/doctype/cost_center/cost_center.json

@@ -16,6 +16,9 @@
   "cb0",
   "is_group",
   "disabled",
+  "section_break_9",
+  "enable_distributed_cost_center",
+  "distributed_cost_center",
   "lft",
   "rgt",
   "old_parent"
@@ -119,6 +122,24 @@
    "fieldname": "disabled",
    "fieldtype": "Check",
    "label": "Disabled"
+  },
+  {
+   "default": "0",
+   "fieldname": "enable_distributed_cost_center",
+   "fieldtype": "Check",
+   "label": "Enable Distributed Cost Center"
+  },
+  {
+   "depends_on": "eval:doc.is_group==0",
+   "fieldname": "section_break_9",
+   "fieldtype": "Section Break"
+  },
+  {
+   "depends_on": "enable_distributed_cost_center",
+   "fieldname": "distributed_cost_center",
+   "fieldtype": "Table",
+   "label": "Distributed Cost Center",
+   "options": "Distributed Cost Center"
   }
  ],
  "icon": "fa fa-money",

erpnext/accounts/doctype/cost_center/cost_center.py

@@ -19,6 +19,24 @@ class CostCenter(NestedSet):
 	def validate(self):
 		self.validate_mandatory()
 		self.validate_parent_cost_center()
+		self.validate_distributed_cost_center()
+
+	def validate_distributed_cost_center(self):
+		if cint(self.enable_distributed_cost_center):
+			if not self.distributed_cost_center:
+				frappe.throw(_("Please enter distributed cost center"))
+			if sum(x.percentage_allocation for x in self.distributed_cost_center) != 100:
+				frappe.throw(_("Total percentage allocation for distributed cost center should be equal to 100"))
+			if not self.get('__islocal'):
+				if not cint(frappe.get_cached_value("Cost Center", {"name": self.name}, "enable_distributed_cost_center")) \
+					and self.check_if_part_of_distributed_cost_center():
+					frappe.throw(_("Cannot enable Distributed Cost Center for a Cost Center already allocated in another Distributed Cost Center"))
+				if next((True for x in self.distributed_cost_center if x.cost_center == x.parent), False):
+					frappe.throw(_("Parent Cost Center cannot be added in Distributed Cost Center"))
+			if check_if_distributed_cost_center_enabled(list(x.cost_center for x in self.distributed_cost_center)):
+				frappe.throw(_("A Distributed Cost Center cannot be added in the Distributed Cost Center allocation table."))
+		else:
+			self.distributed_cost_center = []
 
 	def validate_mandatory(self):
 		if self.cost_center_name != self.company and not self.parent_cost_center:
@@ -43,9 +61,12 @@ class CostCenter(NestedSet):
 			return 1
 
 	def convert_ledger_to_group(self):
+		if cint(self.enable_distributed_cost_center):
+			frappe.throw(_("Cost Center with enabled distributed cost center can not be converted to group"))
+		if self.check_if_part_of_distributed_cost_center():
+			frappe.throw(_("Cost Center Already Allocated in a Distributed Cost Center cannot be converted to group"))
 		if self.check_gle_exists():
 			frappe.throw(_("Cost Center with existing transactions can not be converted to group"))
-		else:
 		self.is_group = 1
 		self.save()
 		return 1
@@ -57,6 +78,9 @@ class CostCenter(NestedSet):
 		return frappe.db.sql("select name from `tabCost Center` where \
 			parent_cost_center = %s and docstatus != 2", self.name)
 
+	def check_if_part_of_distributed_cost_center(self):
+		return frappe.db.get_value("Distributed Cost Center", {"cost_center": self.name})
+
 	def before_rename(self, olddn, newdn, merge=False):
 		# Add company abbr if not provided
 		from erpnext.setup.doctype.company.company import get_name_with_abbr
@@ -100,3 +124,7 @@ def get_name_with_number(new_account, account_number):
 	if account_number and not new_account[0].isdigit():
 		new_account = account_number + " - " + new_account
 	return new_account
+
+def check_if_distributed_cost_center_enabled(cost_center_list):
+	value_list = frappe.get_list("Cost Center", {"name": ["in", cost_center_list]}, "enable_distributed_cost_center", as_list=1)
+	return next((True for x in value_list if x[0]), False)

erpnext/accounts/doctype/cost_center/test_cost_center.py

@@ -22,6 +22,33 @@ class TestCostCenter(unittest.TestCase):
 
 		self.assertRaises(frappe.ValidationError, cost_center.save)
 
+	def test_validate_distributed_cost_center(self):
+
+		if not frappe.db.get_value('Cost Center', {'name': '_Test Cost Center - _TC'}):
+			frappe.get_doc(test_records[0]).insert()
+
+		if not frappe.db.get_value('Cost Center', {'name': '_Test Cost Center 2 - _TC'}):
+			frappe.get_doc(test_records[1]).insert()
+
+		invalid_distributed_cost_center = frappe.get_doc({
+			"company": "_Test Company",
+			"cost_center_name": "_Test Distributed Cost Center",
+			"doctype": "Cost Center",
+			"is_group": 0,
+			"parent_cost_center": "_Test Company - _TC",
+			"enable_distributed_cost_center": 1,
+			"distributed_cost_center": [{
+				"cost_center": "_Test Cost Center - _TC",
+				"percentage_allocation": 40
+				}, {
+				"cost_center": "_Test Cost Center 2 - _TC",
+				"percentage_allocation": 50
+				}
+			]
+		})
+
+		self.assertRaises(frappe.ValidationError, invalid_distributed_cost_center.save)
+
 def create_cost_center(**args):
 	args = frappe._dict(args)
 	if args.cost_center_name:

erpnext/accounts/doctype/distributed_cost_center/distributed_cost_center.json

@@ -0,0 +1,40 @@
+{
+ "actions": [],
+ "creation": "2020-03-19 12:34:01.500390",
+ "doctype": "DocType",
+ "editable_grid": 1,
+ "engine": "InnoDB",
+ "field_order": [
+  "cost_center",
+  "percentage_allocation"
+ ],
+ "fields": [
+  {
+   "fieldname": "cost_center",
+   "fieldtype": "Link",
+   "in_list_view": 1,
+   "label": "Cost Center",
+   "options": "Cost Center",
+   "reqd": 1
+  },
+  {
+   "fieldname": "percentage_allocation",
+   "fieldtype": "Float",
+   "in_list_view": 1,
+   "label": "Percentage Allocation",
+   "reqd": 1
+  }
+ ],
+ "istable": 1,
+ "links": [],
+ "modified": "2020-03-19 12:54:43.674655",
+ "modified_by": "Administrator",
+ "module": "Accounts",
+ "name": "Distributed Cost Center",
+ "owner": "Administrator",
+ "permissions": [],
+ "quick_entry": 1,
+ "sort_field": "modified",
+ "sort_order": "DESC",
+ "track_changes": 1
+}

erpnext/accounts/doctype/distributed_cost_center/distributed_cost_center.py

@@ -0,0 +1,10 @@
+# -*- coding: utf-8 -*-
+# Copyright (c) 2020, Frappe Technologies Pvt. Ltd. and contributors
+# For license information, please see license.txt
+
+from __future__ import unicode_literals
+# import frappe
+from frappe.model.document import Document
+
+class DistributedCostCenter(Document):
+	pass

erpnext/accounts/report/budget_variance_report/budget_variance_report.py

@@ -29,6 +29,26 @@ def execute(filters=None):
 	for dimension in dimensions:
 		dimension_items = cam_map.get(dimension)
 		if dimension_items:
+			data = get_final_data(dimension, dimension_items, filters, period_month_ranges, data, 0)
+		else:
+			DCC_allocation = frappe.db.sql('''SELECT parent, sum(percentage_allocation) as percentage_allocation
+				FROM `tabDistributed Cost Center`
+				WHERE cost_center IN %(dimension)s
+				AND parent NOT IN %(dimension)s
+				GROUP BY parent''',{'dimension':[dimension]})
+			if DCC_allocation:
+				filters['budget_against_filter'] = [DCC_allocation[0][0]]
+				cam_map = get_dimension_account_month_map(filters)
+				dimension_items = cam_map.get(DCC_allocation[0][0])
+				if dimension_items:
+					data = get_final_data(dimension, dimension_items, filters, period_month_ranges, data, DCC_allocation[0][1])
+
+	chart = get_chart_data(filters, columns, data)
+
+	return columns, data, None, chart
+
+def get_final_data(dimension, dimension_items, filters, period_month_ranges, data, DCC_allocation):
+
 	for account, monthwise_data in iteritems(dimension_items):
 		row = [dimension, account]
 		totals = [0, 0, 0]
@@ -46,19 +66,22 @@ def execute(filters=None):
 
 				period_data[0] += last_total
 
-						if filters.get("show_cumulative"):
+				if DCC_allocation:
+					period_data[0] = period_data[0]*(DCC_allocation/100)
+					period_data[1] = period_data[1]*(DCC_allocation/100)
+
+				if(filters.get("show_cumulative")):
 					last_total = period_data[0] - period_data[1]
 
 				period_data[2] = period_data[0] - period_data[1]
 				row += period_data
 		totals[2] = totals[0] - totals[1]
-				if filters["period"] != "Yearly":
+		if filters["period"] != "Yearly" :
 			row += totals
 		data.append(row)
 		
-	chart = get_chart_data(filters, columns, data)
+	return data
 
-	return columns, data, None, chart
 
 def get_columns(filters):
 	columns = [

erpnext/accounts/report/financial_statements.py

@@ -387,11 +387,41 @@ def set_gl_entries_by_account(
 					key: value
 				})
 
+		distributed_cost_center_query = ""
+		if filters and filters.get('cost_center'):
+			distributed_cost_center_query = """
+			UNION ALL
+			SELECT posting_date,
+				account,
+				debit*(DCC_allocation.percentage_allocation/100) as debit,
+				credit*(DCC_allocation.percentage_allocation/100) as credit,
+				is_opening,
+				fiscal_year,
+				debit_in_account_currency*(DCC_allocation.percentage_allocation/100) as debit_in_account_currency,
+				credit_in_account_currency*(DCC_allocation.percentage_allocation/100) as credit_in_account_currency,
+				account_currency
+			FROM `tabGL Entry`,
+			(
+				SELECT parent, sum(percentage_allocation) as percentage_allocation
+				FROM `tabDistributed Cost Center`
+				WHERE cost_center IN %(cost_center)s
+				AND parent NOT IN %(cost_center)s
+				GROUP BY parent
+			) as DCC_allocation
+			WHERE company=%(company)s
+			{additional_conditions}
+			AND posting_date <= %(to_date)s
+			AND cost_center = DCC_allocation.parent
+			""".format(additional_conditions=additional_conditions.replace("and cost_center in %(cost_center)s ", ''))
+
 		gl_entries = frappe.db.sql("""select posting_date, account, debit, credit, is_opening, fiscal_year, debit_in_account_currency, credit_in_account_currency, account_currency from `tabGL Entry`
 			where company=%(company)s
 			{additional_conditions}
 			and posting_date <= %(to_date)s
-			order by account, posting_date""".format(additional_conditions=additional_conditions), gl_filters, as_dict=True) #nosec
+			{distributed_cost_center_query}
+			order by account, posting_date""".format(
+				additional_conditions=additional_conditions,
+				distributed_cost_center_query=distributed_cost_center_query), gl_filters, as_dict=True) #nosec
 
 		if filters and filters.get('presentation_currency'):
 			convert_to_presentation_currency(gl_entries, get_currency(filters))

erpnext/accounts/report/general_ledger/general_ledger.py

@@ -128,18 +128,53 @@ def get_gl_entries(filters):
 		filters['company_fb'] = frappe.db.get_value("Company",
 			filters.get("company"), 'default_finance_book')
 
+	distributed_cost_center_query = ""
+	if filters and filters.get('cost_center'):
+		select_fields_with_percentage = """, debit*(DCC_allocation.percentage_allocation/100) as debit, credit*(DCC_allocation.percentage_allocation/100) as credit, debit_in_account_currency*(DCC_allocation.percentage_allocation/100) as debit_in_account_currency,
+		credit_in_account_currency*(DCC_allocation.percentage_allocation/100) as credit_in_account_currency """
+		
+		distributed_cost_center_query = """
+		UNION ALL
+		SELECT name as gl_entry,
+			posting_date,
+			account,
+			party_type,
+			party,
+			voucher_type,
+			voucher_no,
+			cost_center, project,
+			against_voucher_type,
+			against_voucher,
+			account_currency,
+			remarks, against, 
+			is_opening, `tabGL Entry`.creation {select_fields_with_percentage}
+		FROM `tabGL Entry`,
+		(
+			SELECT parent, sum(percentage_allocation) as percentage_allocation
+			FROM `tabDistributed Cost Center`
+			WHERE cost_center IN %(cost_center)s
+			AND parent NOT IN %(cost_center)s
+			GROUP BY parent
+		) as DCC_allocation
+		WHERE company=%(company)s
+		{conditions}
+		AND posting_date <= %(to_date)s
+		AND cost_center = DCC_allocation.parent
+		""".format(select_fields_with_percentage=select_fields_with_percentage, conditions=get_conditions(filters).replace("and cost_center in %(cost_center)s ", ''))
+
 	gl_entries = frappe.db.sql(
 		"""
 		select
 			name as gl_entry, posting_date, account, party_type, party,
 			voucher_type, voucher_no, cost_center, project,
 			against_voucher_type, against_voucher, account_currency,
-			remarks, against, is_opening {select_fields}
+			remarks, against, is_opening, creation {select_fields}
 		from `tabGL Entry`
 		where company=%(company)s {conditions}
+		{distributed_cost_center_query}
 		{order_by_statement}
 		""".format(
-			select_fields=select_fields, conditions=get_conditions(filters),
+			select_fields=select_fields, conditions=get_conditions(filters), distributed_cost_center_query=distributed_cost_center_query,
 			order_by_statement=order_by_statement
 		),
 		filters, as_dict=1)

erpnext/accounts/report/profitability_analysis/profitability_analysis.py

@@ -105,6 +105,7 @@ def accumulate_values_into_parents(accounts, accounts_by_name):
 
 def prepare_data(accounts, filters, total_row, parent_children_map, based_on):
 	data = []
+	new_accounts = accounts
 	company_currency = frappe.get_cached_value('Company',  filters.get("company"),  "default_currency")
 
 	for d in accounts:
@@ -118,6 +119,19 @@ def prepare_data(accounts, filters, total_row, parent_children_map, based_on):
 			"currency": company_currency,
 			"based_on": based_on
 		}
+		if based_on == 'cost_center':
+			cost_center_doc = frappe.get_doc("Cost Center",d.name)
+			if not cost_center_doc.enable_distributed_cost_center:
+				DCC_allocation = frappe.db.sql("""SELECT parent, sum(percentage_allocation) as percentage_allocation
+					FROM `tabDistributed Cost Center`
+					WHERE cost_center IN %(cost_center)s
+					AND parent NOT IN %(cost_center)s
+					GROUP BY parent""",{'cost_center': [d.name]})
+				if DCC_allocation:
+					for account in new_accounts:
+						if account['name'] == DCC_allocation[0][0]:
+							for value in value_fields:
+								d[value] += account[value]*(DCC_allocation[0][1]/100)
 
 		for key in value_fields:
 			row[key] = flt(d.get(key, 0.0), 3)