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fix: incorrect depr schedule and posting dates on selling of existing assets [dev] (#35398)

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* fix: calc depr amount properly on selling of existing assets and fix incorrect posting dates

* chore: get number_of_depreciations_booked properly

* chore: fix test_gle_made_by_asset_sale_for_existing_asset
This commit is contained in:
Anand Baburajan 2023-05-24 12:29:46 +05:30 committed by GitHub
parent b0eb72ffac
commit edb7b0db8f
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GPG Key ID: 4AEE18F83AFDEB23
5 changed files with 114 additions and 14 deletions
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14
erpnext/accounts/doctype/sales_invoice/sales_invoice.py
View File

@ -1180,7 +1180,12 @@ class SalesInvoice(SellingController):
if self.is_return:
fixed_asset_gl_entries = get_gl_entries_on_asset_regain(
asset, item.base_net_amount, item.finance_book, self.get("doctype"), self.get("name")
asset,
item.base_net_amount,
item.finance_book,
self.get("doctype"),
self.get("name"),
self.get("posting_date"),
)
asset.db_set("disposal_date", None)
@ -1208,7 +1213,12 @@ class SalesInvoice(SellingController):
asset.reload()
fixed_asset_gl_entries = get_gl_entries_on_asset_disposal(
asset, item.base_net_amount, item.finance_book, self.get("doctype"), self.get("name")
asset,
item.base_net_amount,
item.finance_book,
self.get("doctype"),
self.get("name"),
self.get("posting_date"),
)
asset.db_set("disposal_date", self.posting_date)

31
erpnext/assets/doctype/asset/depreciation.py
View File

@ -307,7 +307,7 @@ def scrap_asset(asset_name):
je.company = asset.company
je.remark = "Scrap Entry for asset {0}".format(asset_name)
for entry in get_gl_entries_on_asset_disposal(asset):
for entry in get_gl_entries_on_asset_disposal(asset, date):
entry.update({"reference_type": "Asset", "reference_name": asset_name})
je.append("accounts", entry)
@ -434,8 +434,11 @@ def disposal_happens_in_the_future(posting_date_of_disposal):
def get_gl_entries_on_asset_regain(
asset, selling_amount=0, finance_book=None, voucher_type=None, voucher_no=None
asset, selling_amount=0, finance_book=None, voucher_type=None, voucher_no=None, date=None
):
if not date:
date = getdate()
(
fixed_asset_account,
asset,
@ -453,7 +456,7 @@ def get_gl_entries_on_asset_regain(
"debit_in_account_currency": asset.gross_purchase_amount,
"debit": asset.gross_purchase_amount,
"cost_center": depreciation_cost_center,
"posting_date": getdate(),
"posting_date": date,
},
item=asset,
),
@ -463,7 +466,7 @@ def get_gl_entries_on_asset_regain(
"credit_in_account_currency": accumulated_depr_amount,
"credit": accumulated_depr_amount,
"cost_center": depreciation_cost_center,
"posting_date": getdate(),
"posting_date": date,
},
item=asset,
),
@ -472,7 +475,7 @@ def get_gl_entries_on_asset_regain(
profit_amount = abs(flt(value_after_depreciation)) - abs(flt(selling_amount))
if profit_amount:
get_profit_gl_entries(
asset, profit_amount, gl_entries, disposal_account, depreciation_cost_center
asset, profit_amount, gl_entries, disposal_account, depreciation_cost_center, date
)
if voucher_type and voucher_no:
@ -484,8 +487,11 @@ def get_gl_entries_on_asset_regain(
def get_gl_entries_on_asset_disposal(
asset, selling_amount=0, finance_book=None, voucher_type=None, voucher_no=None
asset, selling_amount=0, finance_book=None, voucher_type=None, voucher_no=None, date=None
):
if not date:
date = getdate()
(
fixed_asset_account,
asset,
@ -503,7 +509,7 @@ def get_gl_entries_on_asset_disposal(
"credit_in_account_currency": asset.gross_purchase_amount,
"credit": asset.gross_purchase_amount,
"cost_center": depreciation_cost_center,
"posting_date": getdate(),
"posting_date": date,
},
item=asset,
),
@ -513,7 +519,7 @@ def get_gl_entries_on_asset_disposal(
"debit_in_account_currency": accumulated_depr_amount,
"debit": accumulated_depr_amount,
"cost_center": depreciation_cost_center,
"posting_date": getdate(),
"posting_date": date,
},
item=asset,
),
@ -522,7 +528,7 @@ def get_gl_entries_on_asset_disposal(
profit_amount = flt(selling_amount) - flt(value_after_depreciation)
if profit_amount:
get_profit_gl_entries(
asset, profit_amount, gl_entries, disposal_account, depreciation_cost_center
asset, profit_amount, gl_entries, disposal_account, depreciation_cost_center, date
)
if voucher_type and voucher_no:
@ -556,8 +562,11 @@ def get_asset_details(asset, finance_book=None):
def get_profit_gl_entries(
asset, profit_amount, gl_entries, disposal_account, depreciation_cost_center
asset, profit_amount, gl_entries, disposal_account, depreciation_cost_center, date=None
):
if not date:
date = getdate()
debit_or_credit = "debit" if profit_amount < 0 else "credit"
gl_entries.append(
asset.get_gl_dict(
@ -566,7 +575,7 @@ def get_profit_gl_entries(
"cost_center": depreciation_cost_center,
debit_or_credit: abs(profit_amount),
debit_or_credit + "_in_account_currency": abs(profit_amount),
"posting_date": getdate(),
"posting_date": date,
},
item=asset,
)

77
erpnext/assets/doctype/asset/test_asset.py
View File

@ -356,6 +356,83 @@ class TestAsset(AssetSetup):
si.cancel()
self.assertEqual(frappe.db.get_value("Asset", asset.name, "status"), "Partially Depreciated")
def test_gle_made_by_asset_sale_for_existing_asset(self):
from erpnext.accounts.doctype.sales_invoice.test_sales_invoice import create_sales_invoice
asset = create_asset(
calculate_depreciation=1,
available_for_use_date="2020-04-01",
purchase_date="2020-04-01",
expected_value_after_useful_life=0,
total_number_of_depreciations=5,
number_of_depreciations_booked=2,
frequency_of_depreciation=12,
depreciation_start_date="2023-03-31",
opening_accumulated_depreciation=24000,
gross_purchase_amount=60000,
submit=1,
)
expected_depr_values = [
["2023-03-31", 12000, 36000],
["2024-03-31", 12000, 48000],
["2025-03-31", 12000, 60000],
]
first_asset_depr_schedule = get_depr_schedule(asset.name, "Active")
for i, schedule in enumerate(first_asset_depr_schedule):
self.assertEqual(getdate(expected_depr_values[i][0]), schedule.schedule_date)
self.assertEqual(expected_depr_values[i][1], schedule.depreciation_amount)
self.assertEqual(expected_depr_values[i][2], schedule.accumulated_depreciation_amount)
post_depreciation_entries(date="2023-03-31")
si = create_sales_invoice(
item_code="Macbook Pro", asset=asset.name, qty=1, rate=40000, posting_date=getdate("2023-05-23")
)
asset.load_from_db()
self.assertEqual(frappe.db.get_value("Asset", asset.name, "status"), "Sold")
expected_values = [["2023-03-31", 12000, 36000], ["2023-05-23", 1742.47, 37742.47]]
second_asset_depr_schedule = get_depr_schedule(asset.name, "Active")
for i, schedule in enumerate(second_asset_depr_schedule):
self.assertEqual(getdate(expected_values[i][0]), schedule.schedule_date)
self.assertEqual(expected_values[i][1], schedule.depreciation_amount)
self.assertEqual(expected_values[i][2], schedule.accumulated_depreciation_amount)
self.assertTrue(schedule.journal_entry)
expected_gle = (
(
"_Test Accumulated Depreciations - _TC",
37742.47,
0.0,
),
(
"_Test Fixed Asset - _TC",
0.0,
60000.0,
),
(
"_Test Gain/Loss on Asset Disposal - _TC",
0.0,
17742.47,
),
("Debtors - _TC", 40000.0, 0.0),
)
gle = frappe.db.sql(
"""select account, debit, credit from `tabGL Entry`
where voucher_type='Sales Invoice' and voucher_no = %s
order by account""",
si.name,
)
self.assertSequenceEqual(gle, expected_gle)
def test_asset_with_maintenance_required_status_after_sale(self):
asset = create_asset(
calculate_depreciation=1,

1
erpnext/assets/doctype/asset_capitalization/asset_capitalization.py
View File

@ -443,6 +443,7 @@ class AssetCapitalization(StockController):
item.get("finance_book") or self.get("finance_book"),
self.get("doctype"),
self.get("name"),
self.get("posting_date"),
)
asset.db_set("disposal_date", self.posting_date)

5
erpnext/assets/doctype/asset_depreciation_schedule/asset_depreciation_schedule.py
View File

@ -252,7 +252,10 @@ class AssetDepreciationSchedule(Document):
# if asset is being sold or scrapped
if date_of_disposal:
from_date = asset_doc.available_for_use_date
from_date = add_months(
getdate(asset_doc.available_for_use_date),
(asset_doc.number_of_depreciations_booked * row.frequency_of_depreciation),
)
if self.depreciation_schedule:
from_date = self.depreciation_schedule[-1].schedule_date