Merge pull request #18104 from rohitwaghchaure/incorrect_value_of_accumualated_depreciation_in_the_sales_invoice_develop

fix: incorrect value booked in the accumulated depreciation account on sell of the asset

erpnext/accounts/doctype/sales_invoice/sales_invoice.py

@@ -768,7 +768,14 @@ class SalesInvoice(SellingController):
 				if item.is_fixed_asset:
 					asset = frappe.get_doc("Asset", item.asset)
 
-					fixed_asset_gl_entries = get_gl_entries_on_asset_disposal(asset, item.base_net_amount)
+					if (len(asset.finance_books) > 1 and not item.finance_book
+						and asset.finance_books[0].finance_book):
+						frappe.throw(_("Select finance book for the item {0} at row {1}")
+							.format(item.item_code, item.idx))
+
+					fixed_asset_gl_entries = get_gl_entries_on_asset_disposal(asset,
+						item.base_net_amount, item.finance_book)
+
 					for gle in fixed_asset_gl_entries:
 						gle["against"] = self.customer
 						gl_entries.append(self.get_gl_dict(gle))

erpnext/accounts/doctype/sales_invoice_item/sales_invoice_item.json

@@ -57,6 +57,7 @@
   "income_account",
   "is_fixed_asset",
   "asset",
+  "finance_book",
   "col_break4",
   "expense_account",
   "deferred_revenue",
@@ -770,11 +771,18 @@
   {
    "fieldname": "dimension_col_break",
    "fieldtype": "Column Break"
+  },
+  {
+   "depends_on": "asset",
+   "fieldname": "finance_book",
+   "fieldtype": "Link",
+   "label": "Finance Book",
+   "options": "Finance Book"
   }
  ],
  "idx": 1,
  "istable": 1,
- "modified": "2019-05-25 22:05:59.971263",
+ "modified": "2019-06-28 17:30:12.156086",
  "modified_by": "Administrator",
  "module": "Accounts",
  "name": "Sales Invoice Item",

erpnext/assets/doctype/asset/depreciation.py

@@ -156,12 +156,20 @@ def restore_asset(asset_name):
 	asset.set_status()
 
 @frappe.whitelist()
-def get_gl_entries_on_asset_disposal(asset, selling_amount=0):
+def get_gl_entries_on_asset_disposal(asset, selling_amount=0, finance_book=None):
 	fixed_asset_account, accumulated_depr_account, depr_expense_account = get_depreciation_accounts(asset)
 	disposal_account, depreciation_cost_center = get_disposal_account_and_cost_center(asset.company)
 	depreciation_cost_center = asset.cost_center or depreciation_cost_center
 
-	accumulated_depr_amount = flt(asset.gross_purchase_amount) - flt(asset.value_after_depreciation)
+	idx = 1
+	if finance_book:
+		for d in asset.finance_books:
+			if d.finance_book == finance_book:
+				idx = d.idx
+				break
+
+	value_after_depreciation = asset.finance_books[idx - 1].value_after_depreciation
+	accumulated_depr_amount = flt(asset.gross_purchase_amount) - flt(value_after_depreciation)
 
 	gl_entries = [
 		{
@@ -176,7 +184,7 @@ def get_gl_entries_on_asset_disposal(asset, selling_amount=0):
 		}
 	]
 
-	profit_amount = flt(selling_amount) - flt(asset.value_after_depreciation)
+	profit_amount = flt(selling_amount) - flt(value_after_depreciation)
 	if profit_amount:
 		debit_or_credit = "debit" if profit_amount < 0 else "credit"
 		gl_entries.append({

erpnext/assets/doctype/asset/test_asset.py

@@ -366,8 +366,9 @@ class TestAsset(unittest.TestCase):
 		self.assertTrue(asset.journal_entry_for_scrap)
 
 		expected_gle = (
-			("_Test Accumulated Depreciations - _TC", 100000.0, 0.0),
-			("_Test Fixed Asset - _TC", 0.0, 100000.0)
+			("_Test Accumulated Depreciations - _TC", 147.54, 0.0),
+			("_Test Fixed Asset - _TC", 0.0, 100000.0),
+			("_Test Gain/Loss on Asset Disposal - _TC", 99852.46, 0.0)
 		)
 
 		gle = frappe.db.sql("""select account, debit, credit from `tabGL Entry`
@@ -411,9 +412,9 @@ class TestAsset(unittest.TestCase):
 		self.assertEqual(frappe.db.get_value("Asset", asset.name, "status"), "Sold")
 
 		expected_gle = (
-			("_Test Accumulated Depreciations - _TC", 100000.0, 0.0),
+			("_Test Accumulated Depreciations - _TC", 23051.47, 0.0),
 			("_Test Fixed Asset - _TC", 0.0, 100000.0),
-			("_Test Gain/Loss on Asset Disposal - _TC", 0, 25000.0),
+			("_Test Gain/Loss on Asset Disposal - _TC", 51948.53, 0.0),
 			("Debtors - _TC", 25000.0, 0.0)
 		)