feat: shift depreciation for assets (#38327)
* feat: shift depreciation for assets
* chore: create new asset depr schedule on shift change
* refactor: move create_depr_schedule to after_insert
* fix: args in get_depreciation_amount test
* refactor: rename shift adjustment to shift allocation
* chore: asset shift factor doctype and auto allocate shift diff
* chore: use check instead of depr type, and add tests
* chore: make linter happy
* chore: give permissions to accounts users
(cherry picked from commit fe5fc5bd3abfff57f85f62eac18f3ffc242baa4b)
Co-authored-by: Anand Baburajan <anandbaburajan@gmail.com>