fix: incorrect depr schedule and posting dates on selling of existing assets [dev] (#35398)
* 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
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@ -1180,7 +1180,12 @@ class SalesInvoice(SellingController):
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if self.is_return:
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if self.is_return:
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fixed_asset_gl_entries = get_gl_entries_on_asset_regain(
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fixed_asset_gl_entries = get_gl_entries_on_asset_regain(
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asset, item.base_net_amount, item.finance_book, self.get("doctype"), self.get("name")
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asset,
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item.base_net_amount,
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item.finance_book,
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self.get("doctype"),
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self.get("name"),
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self.get("posting_date"),
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)
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)
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asset.db_set("disposal_date", None)
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asset.db_set("disposal_date", None)
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@ -1208,7 +1213,12 @@ class SalesInvoice(SellingController):
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asset.reload()
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asset.reload()
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fixed_asset_gl_entries = get_gl_entries_on_asset_disposal(
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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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asset,
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item.base_net_amount,
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item.finance_book,
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self.get("doctype"),
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self.get("name"),
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self.get("posting_date"),
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)
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)
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asset.db_set("disposal_date", self.posting_date)
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asset.db_set("disposal_date", self.posting_date)
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@ -307,7 +307,7 @@ def scrap_asset(asset_name):
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je.company = asset.company
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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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je.remark = "Scrap Entry for asset {0}".format(asset_name)
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for entry in get_gl_entries_on_asset_disposal(asset):
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for entry in get_gl_entries_on_asset_disposal(asset, date):
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entry.update({"reference_type": "Asset", "reference_name": asset_name})
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entry.update({"reference_type": "Asset", "reference_name": asset_name})
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je.append("accounts", entry)
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je.append("accounts", entry)
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@ -434,8 +434,11 @@ def disposal_happens_in_the_future(posting_date_of_disposal):
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def get_gl_entries_on_asset_regain(
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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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asset, selling_amount=0, finance_book=None, voucher_type=None, voucher_no=None, date=None
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):
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):
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if not date:
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date = getdate()
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(
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(
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fixed_asset_account,
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fixed_asset_account,
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asset,
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asset,
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@ -453,7 +456,7 @@ def get_gl_entries_on_asset_regain(
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"debit_in_account_currency": asset.gross_purchase_amount,
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"debit_in_account_currency": asset.gross_purchase_amount,
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"debit": asset.gross_purchase_amount,
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"debit": asset.gross_purchase_amount,
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"cost_center": depreciation_cost_center,
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"cost_center": depreciation_cost_center,
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"posting_date": getdate(),
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"posting_date": date,
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},
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},
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item=asset,
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item=asset,
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),
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),
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@ -463,7 +466,7 @@ def get_gl_entries_on_asset_regain(
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"credit_in_account_currency": accumulated_depr_amount,
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"credit_in_account_currency": accumulated_depr_amount,
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"credit": accumulated_depr_amount,
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"credit": accumulated_depr_amount,
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"cost_center": depreciation_cost_center,
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"cost_center": depreciation_cost_center,
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"posting_date": getdate(),
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"posting_date": date,
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},
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},
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item=asset,
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item=asset,
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),
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),
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@ -472,7 +475,7 @@ def get_gl_entries_on_asset_regain(
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profit_amount = abs(flt(value_after_depreciation)) - abs(flt(selling_amount))
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profit_amount = abs(flt(value_after_depreciation)) - abs(flt(selling_amount))
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if profit_amount:
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if profit_amount:
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get_profit_gl_entries(
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get_profit_gl_entries(
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asset, profit_amount, gl_entries, disposal_account, depreciation_cost_center
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asset, profit_amount, gl_entries, disposal_account, depreciation_cost_center, date
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)
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)
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if voucher_type and voucher_no:
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if voucher_type and voucher_no:
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@ -484,8 +487,11 @@ def get_gl_entries_on_asset_regain(
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def get_gl_entries_on_asset_disposal(
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def get_gl_entries_on_asset_disposal(
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asset, selling_amount=0, finance_book=None, voucher_type=None, voucher_no=None
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asset, selling_amount=0, finance_book=None, voucher_type=None, voucher_no=None, date=None
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):
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):
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if not date:
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date = getdate()
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(
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(
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fixed_asset_account,
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fixed_asset_account,
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asset,
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asset,
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@ -503,7 +509,7 @@ def get_gl_entries_on_asset_disposal(
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"credit_in_account_currency": asset.gross_purchase_amount,
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"credit_in_account_currency": asset.gross_purchase_amount,
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"credit": asset.gross_purchase_amount,
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"credit": asset.gross_purchase_amount,
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"cost_center": depreciation_cost_center,
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"cost_center": depreciation_cost_center,
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"posting_date": getdate(),
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"posting_date": date,
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},
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},
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item=asset,
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item=asset,
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),
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),
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@ -513,7 +519,7 @@ def get_gl_entries_on_asset_disposal(
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"debit_in_account_currency": accumulated_depr_amount,
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"debit_in_account_currency": accumulated_depr_amount,
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"debit": accumulated_depr_amount,
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"debit": accumulated_depr_amount,
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"cost_center": depreciation_cost_center,
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"cost_center": depreciation_cost_center,
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"posting_date": getdate(),
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"posting_date": date,
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},
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},
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item=asset,
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item=asset,
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),
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),
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@ -522,7 +528,7 @@ def get_gl_entries_on_asset_disposal(
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profit_amount = flt(selling_amount) - flt(value_after_depreciation)
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profit_amount = flt(selling_amount) - flt(value_after_depreciation)
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if profit_amount:
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if profit_amount:
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get_profit_gl_entries(
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get_profit_gl_entries(
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asset, profit_amount, gl_entries, disposal_account, depreciation_cost_center
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asset, profit_amount, gl_entries, disposal_account, depreciation_cost_center, date
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)
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)
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if voucher_type and voucher_no:
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if voucher_type and voucher_no:
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@ -556,8 +562,11 @@ def get_asset_details(asset, finance_book=None):
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def get_profit_gl_entries(
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def get_profit_gl_entries(
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asset, profit_amount, gl_entries, disposal_account, depreciation_cost_center
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asset, profit_amount, gl_entries, disposal_account, depreciation_cost_center, date=None
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):
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):
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if not date:
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date = getdate()
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debit_or_credit = "debit" if profit_amount < 0 else "credit"
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debit_or_credit = "debit" if profit_amount < 0 else "credit"
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gl_entries.append(
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gl_entries.append(
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asset.get_gl_dict(
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asset.get_gl_dict(
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@ -566,7 +575,7 @@ def get_profit_gl_entries(
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"cost_center": depreciation_cost_center,
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"cost_center": depreciation_cost_center,
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debit_or_credit: abs(profit_amount),
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debit_or_credit: abs(profit_amount),
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debit_or_credit + "_in_account_currency": abs(profit_amount),
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debit_or_credit + "_in_account_currency": abs(profit_amount),
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"posting_date": getdate(),
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"posting_date": date,
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},
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},
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item=asset,
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item=asset,
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)
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)
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@ -356,6 +356,83 @@ class TestAsset(AssetSetup):
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si.cancel()
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si.cancel()
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self.assertEqual(frappe.db.get_value("Asset", asset.name, "status"), "Partially Depreciated")
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self.assertEqual(frappe.db.get_value("Asset", asset.name, "status"), "Partially Depreciated")
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def test_gle_made_by_asset_sale_for_existing_asset(self):
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from erpnext.accounts.doctype.sales_invoice.test_sales_invoice import create_sales_invoice
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asset = create_asset(
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calculate_depreciation=1,
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available_for_use_date="2020-04-01",
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purchase_date="2020-04-01",
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expected_value_after_useful_life=0,
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total_number_of_depreciations=5,
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number_of_depreciations_booked=2,
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frequency_of_depreciation=12,
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depreciation_start_date="2023-03-31",
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opening_accumulated_depreciation=24000,
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gross_purchase_amount=60000,
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submit=1,
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)
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expected_depr_values = [
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["2023-03-31", 12000, 36000],
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["2024-03-31", 12000, 48000],
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["2025-03-31", 12000, 60000],
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]
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first_asset_depr_schedule = get_depr_schedule(asset.name, "Active")
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for i, schedule in enumerate(first_asset_depr_schedule):
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self.assertEqual(getdate(expected_depr_values[i][0]), schedule.schedule_date)
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self.assertEqual(expected_depr_values[i][1], schedule.depreciation_amount)
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self.assertEqual(expected_depr_values[i][2], schedule.accumulated_depreciation_amount)
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post_depreciation_entries(date="2023-03-31")
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si = create_sales_invoice(
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item_code="Macbook Pro", asset=asset.name, qty=1, rate=40000, posting_date=getdate("2023-05-23")
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)
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asset.load_from_db()
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self.assertEqual(frappe.db.get_value("Asset", asset.name, "status"), "Sold")
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expected_values = [["2023-03-31", 12000, 36000], ["2023-05-23", 1742.47, 37742.47]]
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second_asset_depr_schedule = get_depr_schedule(asset.name, "Active")
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for i, schedule in enumerate(second_asset_depr_schedule):
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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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expected_gle = (
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(
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"_Test Accumulated Depreciations - _TC",
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37742.47,
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0.0,
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),
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(
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"_Test Fixed Asset - _TC",
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0.0,
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60000.0,
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),
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(
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"_Test Gain/Loss on Asset Disposal - _TC",
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0.0,
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17742.47,
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),
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("Debtors - _TC", 40000.0, 0.0),
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)
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gle = frappe.db.sql(
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"""select account, debit, credit from `tabGL Entry`
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where voucher_type='Sales Invoice' and voucher_no = %s
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order by account""",
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si.name,
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)
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self.assertSequenceEqual(gle, expected_gle)
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def test_asset_with_maintenance_required_status_after_sale(self):
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def test_asset_with_maintenance_required_status_after_sale(self):
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asset = create_asset(
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asset = create_asset(
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calculate_depreciation=1,
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calculate_depreciation=1,
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@ -443,6 +443,7 @@ class AssetCapitalization(StockController):
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item.get("finance_book") or self.get("finance_book"),
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item.get("finance_book") or self.get("finance_book"),
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self.get("doctype"),
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self.get("doctype"),
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self.get("name"),
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self.get("name"),
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self.get("posting_date"),
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)
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)
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asset.db_set("disposal_date", self.posting_date)
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asset.db_set("disposal_date", self.posting_date)
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@ -252,7 +252,10 @@ class AssetDepreciationSchedule(Document):
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# if asset is being sold or scrapped
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# if asset is being sold or scrapped
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if date_of_disposal:
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if date_of_disposal:
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from_date = asset_doc.available_for_use_date
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from_date = add_months(
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getdate(asset_doc.available_for_use_date),
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(asset_doc.number_of_depreciations_booked * row.frequency_of_depreciation),
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)
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if self.depreciation_schedule:
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if self.depreciation_schedule:
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from_date = self.depreciation_schedule[-1].schedule_date
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from_date = self.depreciation_schedule[-1].schedule_date
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