fix: Calculate depreciation_amount accurately (#27585)
This commit is contained in:
Saqib
GitHub
commit
ec0a72423a
@ -58,7 +58,8 @@ class GLEntry(Document):
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# Update outstanding amt on against voucher
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if (self.against_voucher_type in ['Journal Entry', 'Sales Invoice', 'Purchase Invoice', 'Fees']
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and self.against_voucher and self.flags.update_outstanding == 'Yes'):
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and self.against_voucher and self.flags.update_outstanding == 'Yes'
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and not frappe.flags.is_reverse_depr_entry):
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update_outstanding_amt(self.account, self.party_type, self.party, self.against_voucher_type,
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self.against_voucher)
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@ -58,7 +58,10 @@ class JournalEntry(AccountsController):
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if not frappe.flags.in_import:
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self.validate_total_debit_and_credit()
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self.validate_against_jv()
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if not frappe.flags.is_reverse_depr_entry:
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self.validate_against_jv()
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self.validate_stock_accounts()
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self.validate_reference_doc()
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if self.docstatus == 0:
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self.set_against_account()
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@ -69,7 +72,6 @@ class JournalEntry(AccountsController):
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self.validate_empty_accounts_table()
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self.set_account_and_party_balance()
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self.validate_inter_company_accounts()
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self.validate_stock_accounts()
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if self.docstatus == 0:
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self.apply_tax_withholding()
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@ -37,7 +37,7 @@ from erpnext.assets.doctype.asset.depreciation import (
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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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post_depreciation_entries,
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make_depreciation_entry,
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)
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from erpnext.controllers.selling_controller import SellingController
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from erpnext.projects.doctype.timesheet.timesheet import get_projectwise_timesheet_data
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@ -934,6 +934,7 @@ 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_sale(asset)
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self.reset_depreciation_schedule(asset)
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else:
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@ -997,22 +998,20 @@ class SalesInvoice(SellingController):
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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(self.posting_date)
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asset.prepare_depreciation_data(date_of_sale=self.posting_date)
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asset.save()
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post_depreciation_entries(self.posting_date)
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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()
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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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self.delete_depreciation_entry_made_after_sale(asset)
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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',
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@ -1026,7 +1025,7 @@ class SalesInvoice(SellingController):
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asset_repair.modify_depreciation_schedule()
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asset.prepare_depreciation_data()
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def delete_depreciation_entry_made_after_sale(self, asset):
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def reverse_depreciation_entry_made_after_sale(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_invoice = self.get_posting_date_of_sales_invoice()
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@ -1041,11 +1040,19 @@ class SalesInvoice(SellingController):
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row += 1
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if schedule.schedule_date == posting_date_of_original_invoice:
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if not self.sale_was_made_on_original_schedule_date(asset, schedule, row, posting_date_of_original_invoice):
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if not self.sale_was_made_on_original_schedule_date(asset, schedule, row, posting_date_of_original_invoice) \
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or self.sale_happens_in_the_future(posting_date_of_original_invoice):
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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_sales_invoice(self):
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return frappe.db.get_value('Sales Invoice', self.return_against, 'posting_date')
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@ -1060,6 +1067,12 @@ class SalesInvoice(SellingController):
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return True
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return False
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def sale_happens_in_the_future(self, posting_date_of_original_invoice):
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if posting_date_of_original_invoice > getdate():
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return True
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return False
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@property
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def enable_discount_accounting(self):
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if not hasattr(self, "_enable_discount_accounting"):
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@ -2237,9 +2237,9 @@ class TestSalesInvoice(unittest.TestCase):
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check_gl_entries(self, si.name, expected_gle, add_days(nowdate(), -1))
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enable_discount_accounting(enable=0)
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def test_asset_depreciation_on_sale(self):
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def test_asset_depreciation_on_sale_with_pro_rata(self):
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"""
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Tests if an Asset set to depreciate yearly on June 30, that gets sold on Sept 30, creates an additional depreciation entry on Sept 30.
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Tests if an Asset set to depreciate yearly on June 30, that gets sold on Sept 30, creates an additional depreciation entry on its date of sale.
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"""
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create_asset_data()
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@ -2252,7 +2252,7 @@ class TestSalesInvoice(unittest.TestCase):
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expected_values = [
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["2020-06-30", 1311.48, 1311.48],
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["2021-06-30", 20000.0, 21311.48],
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["2021-09-30", 3966.76, 25278.24]
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["2021-09-30", 5041.1, 26352.58]
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]
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for i, schedule in enumerate(asset.schedules):
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@ -2261,6 +2261,59 @@ class TestSalesInvoice(unittest.TestCase):
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self.assertEqual(expected_values[i][2], schedule.accumulated_depreciation_amount)
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self.assertTrue(schedule.journal_entry)
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def test_asset_depreciation_on_sale_without_pro_rata(self):
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"""
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Tests if an Asset set to depreciate yearly on Dec 31, that gets sold on Dec 31 after two years, created an additional depreciation entry on its date of sale.
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"""
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create_asset_data()
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asset = create_asset(item_code="Macbook Pro", calculate_depreciation=1,
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available_for_use_date=getdate("2019-12-31"), total_number_of_depreciations=3,
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expected_value_after_useful_life=10000, depreciation_start_date=getdate("2020-12-31"), submit=1)
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post_depreciation_entries(getdate("2021-09-30"))
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create_sales_invoice(item_code="Macbook Pro", asset=asset.name, qty=1, rate=90000, posting_date=getdate("2021-12-31"))
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asset.load_from_db()
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expected_values = [
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["2020-12-31", 30000, 30000],
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["2021-12-31", 30000, 60000]
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]
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for i, schedule in enumerate(asset.schedules):
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self.assertEqual(getdate(expected_values[i][0]), schedule.schedule_date)
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self.assertEqual(expected_values[i][1], schedule.depreciation_amount)
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self.assertEqual(expected_values[i][2], schedule.accumulated_depreciation_amount)
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self.assertTrue(schedule.journal_entry)
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def test_depreciation_on_return_of_sold_asset(self):
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from erpnext.controllers.sales_and_purchase_return import make_return_doc
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create_asset_data()
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asset = create_asset(item_code="Macbook Pro", calculate_depreciation=1, submit=1)
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post_depreciation_entries(getdate("2021-09-30"))
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si = create_sales_invoice(item_code="Macbook Pro", asset=asset.name, qty=1, rate=90000, posting_date=getdate("2021-09-30"))
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return_si = make_return_doc("Sales Invoice", si.name)
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return_si.submit()
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asset.load_from_db()
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expected_values = [
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["2020-06-30", 1311.48, 1311.48, True],
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["2021-06-30", 20000.0, 21311.48, True],
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["2022-06-30", 20000.0, 41311.48, False],
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["2023-06-30", 20000.0, 61311.48, False],
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["2024-06-30", 20000.0, 81311.48, False],
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["2025-06-06", 18688.52, 100000.0, False]
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]
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for i, schedule in enumerate(asset.schedules):
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self.assertEqual(getdate(expected_values[i][0]), schedule.schedule_date)
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self.assertEqual(expected_values[i][1], schedule.depreciation_amount)
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self.assertEqual(expected_values[i][2], schedule.accumulated_depreciation_amount)
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self.assertEqual(schedule.journal_entry, schedule.journal_entry)
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def test_sales_invoice_against_supplier(self):
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from erpnext.accounts.doctype.opening_invoice_creation_tool.test_opening_invoice_creation_tool import (
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make_customer,
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@ -75,12 +75,12 @@ class Asset(AccountsController):
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if self.is_existing_asset and self.purchase_invoice:
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frappe.throw(_("Purchase Invoice cannot be made against an existing asset {0}").format(self.name))
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def prepare_depreciation_data(self, date_of_sale=None):
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def prepare_depreciation_data(self, date_of_sale=None, date_of_return=None):
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if self.calculate_depreciation:
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self.value_after_depreciation = 0
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self.set_depreciation_rate()
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self.make_depreciation_schedule(date_of_sale)
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self.set_accumulated_depreciation(date_of_sale)
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self.set_accumulated_depreciation(date_of_sale, date_of_return)
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else:
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self.finance_books = []
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self.value_after_depreciation = (flt(self.gross_purchase_amount) -
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@ -182,7 +182,7 @@ class Asset(AccountsController):
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d.precision("rate_of_depreciation"))
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def make_depreciation_schedule(self, date_of_sale):
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if 'Manual' not in [d.depreciation_method for d in self.finance_books] and not self.schedules:
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if 'Manual' not in [d.depreciation_method for d in self.finance_books] and not self.get('schedules'):
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self.schedules = []
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if not self.available_for_use_date:
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@ -232,13 +232,15 @@ class Asset(AccountsController):
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depreciation_amount, days, months = self.get_pro_rata_amt(d, depreciation_amount,
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from_date, date_of_sale)
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self.append("schedules", {
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"schedule_date": date_of_sale,
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"depreciation_amount": depreciation_amount,
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"depreciation_method": d.depreciation_method,
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"finance_book": d.finance_book,
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"finance_book_id": d.idx
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})
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if depreciation_amount > 0:
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self.append("schedules", {
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"schedule_date": date_of_sale,
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"depreciation_amount": depreciation_amount,
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"depreciation_method": d.depreciation_method,
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"finance_book": d.finance_book,
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"finance_book_id": d.idx
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})
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break
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# For first row
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@ -257,11 +259,15 @@ class Asset(AccountsController):
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self.to_date = add_months(self.available_for_use_date,
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n * cint(d.frequency_of_depreciation))
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depreciation_amount_without_pro_rata = depreciation_amount
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depreciation_amount, days, months = self.get_pro_rata_amt(d,
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depreciation_amount, schedule_date, self.to_date)
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monthly_schedule_date = add_months(schedule_date, 1)
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depreciation_amount = self.get_adjusted_depreciation_amount(depreciation_amount_without_pro_rata,
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depreciation_amount, d.finance_book)
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monthly_schedule_date = add_months(schedule_date, 1)
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schedule_date = add_days(schedule_date, days)
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last_schedule_date = schedule_date
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@ -397,7 +403,28 @@ class Asset(AccountsController):
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frappe.throw(_("Depreciation Row {0}: Next Depreciation Date cannot be before Available-for-use Date")
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.format(row.idx))
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def set_accumulated_depreciation(self, date_of_sale=None, ignore_booked_entry = False):
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# to ensure that final accumulated depreciation amount is accurate
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def get_adjusted_depreciation_amount(self, depreciation_amount_without_pro_rata, depreciation_amount_for_last_row, finance_book):
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depreciation_amount_for_first_row = self.get_depreciation_amount_for_first_row(finance_book)
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if depreciation_amount_for_first_row + depreciation_amount_for_last_row != depreciation_amount_without_pro_rata:
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depreciation_amount_for_last_row = depreciation_amount_without_pro_rata - depreciation_amount_for_first_row
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return depreciation_amount_for_last_row
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def get_depreciation_amount_for_first_row(self, finance_book):
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if self.has_only_one_finance_book():
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return self.schedules[0].depreciation_amount
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else:
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for schedule in self.schedules:
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if schedule.finance_book == finance_book:
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return schedule.depreciation_amount
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def has_only_one_finance_book(self):
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if len(self.finance_books) == 1:
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return True
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def set_accumulated_depreciation(self, date_of_sale=None, date_of_return=None, ignore_booked_entry = False):
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straight_line_idx = [d.idx for d in self.get("schedules") if d.depreciation_method == 'Straight Line']
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finance_books = []
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@ -414,7 +441,7 @@ class Asset(AccountsController):
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value_after_depreciation -= flt(depreciation_amount)
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# for the last row, if depreciation method = Straight Line
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if straight_line_idx and i == max(straight_line_idx) - 1 and not date_of_sale:
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if straight_line_idx and i == max(straight_line_idx) - 1 and not date_of_sale and not date_of_return:
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book = self.get('finance_books')[cint(d.finance_book_id) - 1]
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depreciation_amount += flt(value_after_depreciation -
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flt(book.expected_value_after_useful_life), d.precision("depreciation_amount"))
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@ -833,7 +860,7 @@ def get_depreciation_amount(asset, depreciable_value, row):
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if row.depreciation_method in ("Straight Line", "Manual"):
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# if the Depreciation Schedule is being prepared for the first time
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if not asset.flags.increase_in_asset_life:
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depreciation_amount = (flt(row.value_after_depreciation) -
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depreciation_amount = (flt(asset.gross_purchase_amount) - flt(asset.opening_accumulated_depreciation) -
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flt(row.expected_value_after_useful_life)) / depreciation_left
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# if the Depreciation Schedule is being modified after Asset Repair
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File diff suppressed because it is too large
Load Diff
@ -855,7 +855,7 @@ def get_depreciation_amount(asset, depreciable_value, row):
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if row.depreciation_method in ("Straight Line", "Manual"):
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# if the Depreciation Schedule is being prepared for the first time
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if not asset.flags.increase_in_asset_life:
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depreciation_amount = (flt(row.value_after_depreciation) -
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depreciation_amount = (flt(asset.gross_purchase_amount) - flt(asset.opening_accumulated_depreciation) -
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flt(row.expected_value_after_useful_life)) / depreciation_left
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# if the Depreciation Schedule is being modified after Asset Repair
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