664 lines
19 KiB
Python
664 lines
19 KiB
Python
import frappe
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from frappe import _
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from frappe.email import sendmail_to_system_managers
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from frappe.utils import (
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add_days,
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add_months,
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cint,
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date_diff,
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flt,
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get_first_day,
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get_last_day,
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get_link_to_form,
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getdate,
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rounded,
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today,
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)
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from erpnext.accounts.doctype.accounting_dimension.accounting_dimension import (
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get_accounting_dimensions,
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)
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from erpnext.accounts.utils import get_account_currency
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def validate_service_stop_date(doc):
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"""Validates service_stop_date for Purchase Invoice and Sales Invoice"""
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enable_check = (
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"enable_deferred_revenue" if doc.doctype == "Sales Invoice" else "enable_deferred_expense"
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)
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old_stop_dates = {}
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old_doc = frappe.db.get_all(
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"{0} Item".format(doc.doctype), {"parent": doc.name}, ["name", "service_stop_date"]
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)
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for d in old_doc:
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old_stop_dates[d.name] = d.service_stop_date or ""
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for item in doc.items:
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if not item.get(enable_check):
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continue
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if item.service_stop_date:
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if date_diff(item.service_stop_date, item.service_start_date) < 0:
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frappe.throw(_("Service Stop Date cannot be before Service Start Date"))
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if date_diff(item.service_stop_date, item.service_end_date) > 0:
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frappe.throw(_("Service Stop Date cannot be after Service End Date"))
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if (
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old_stop_dates
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and old_stop_dates.get(item.name)
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and item.service_stop_date != old_stop_dates.get(item.name)
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):
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frappe.throw(_("Cannot change Service Stop Date for item in row {0}").format(item.idx))
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def build_conditions(process_type, account, company):
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conditions = ""
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deferred_account = (
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"item.deferred_revenue_account" if process_type == "Income" else "item.deferred_expense_account"
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)
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if account:
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conditions += "AND %s='%s'" % (deferred_account, account)
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elif company:
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conditions += f"AND p.company = {frappe.db.escape(company)}"
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return conditions
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def convert_deferred_expense_to_expense(
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deferred_process, start_date=None, end_date=None, conditions=""
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):
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# book the expense/income on the last day, but it will be trigger on the 1st of month at 12:00 AM
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if not start_date:
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start_date = add_months(today(), -1)
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if not end_date:
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end_date = add_days(today(), -1)
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# check for the purchase invoice for which GL entries has to be done
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invoices = frappe.db.sql_list(
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"""
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select distinct item.parent
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from `tabPurchase Invoice Item` item, `tabPurchase Invoice` p
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where item.service_start_date<=%s and item.service_end_date>=%s
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and item.enable_deferred_expense = 1 and item.parent=p.name
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and item.docstatus = 1 and ifnull(item.amount, 0) > 0
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{0}
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""".format(
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conditions
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),
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(end_date, start_date),
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) # nosec
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# For each invoice, book deferred expense
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for invoice in invoices:
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doc = frappe.get_doc("Purchase Invoice", invoice)
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book_deferred_income_or_expense(doc, deferred_process, end_date)
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if frappe.flags.deferred_accounting_error:
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send_mail(deferred_process)
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def convert_deferred_revenue_to_income(
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deferred_process, start_date=None, end_date=None, conditions=""
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):
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# book the expense/income on the last day, but it will be trigger on the 1st of month at 12:00 AM
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if not start_date:
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start_date = add_months(today(), -1)
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if not end_date:
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end_date = add_days(today(), -1)
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# check for the sales invoice for which GL entries has to be done
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invoices = frappe.db.sql_list(
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"""
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select distinct item.parent
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from `tabSales Invoice Item` item, `tabSales Invoice` p
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where item.service_start_date<=%s and item.service_end_date>=%s
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and item.enable_deferred_revenue = 1 and item.parent=p.name
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and item.docstatus = 1 and ifnull(item.amount, 0) > 0
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{0}
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""".format(
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conditions
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),
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(end_date, start_date),
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) # nosec
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for invoice in invoices:
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doc = frappe.get_doc("Sales Invoice", invoice)
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book_deferred_income_or_expense(doc, deferred_process, end_date)
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if frappe.flags.deferred_accounting_error:
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send_mail(deferred_process)
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def get_booking_dates(doc, item, posting_date=None):
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if not posting_date:
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posting_date = add_days(today(), -1)
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last_gl_entry = False
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deferred_account = (
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"deferred_revenue_account" if doc.doctype == "Sales Invoice" else "deferred_expense_account"
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)
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prev_gl_entry = frappe.db.sql(
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"""
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select name, posting_date from `tabGL Entry` where company=%s and account=%s and
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voucher_type=%s and voucher_no=%s and voucher_detail_no=%s
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and is_cancelled = 0
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order by posting_date desc limit 1
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""",
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(doc.company, item.get(deferred_account), doc.doctype, doc.name, item.name),
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as_dict=True,
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)
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prev_gl_via_je = frappe.db.sql(
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"""
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SELECT p.name, p.posting_date FROM `tabJournal Entry` p, `tabJournal Entry Account` c
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WHERE p.name = c.parent and p.company=%s and c.account=%s
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and c.reference_type=%s and c.reference_name=%s
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and c.reference_detail_no=%s and c.docstatus < 2 order by posting_date desc limit 1
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""",
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(doc.company, item.get(deferred_account), doc.doctype, doc.name, item.name),
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as_dict=True,
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)
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if prev_gl_via_je:
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if (not prev_gl_entry) or (
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prev_gl_entry and prev_gl_entry[0].posting_date < prev_gl_via_je[0].posting_date
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):
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prev_gl_entry = prev_gl_via_je
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if prev_gl_entry:
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start_date = getdate(add_days(prev_gl_entry[0].posting_date, 1))
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else:
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start_date = item.service_start_date
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end_date = get_last_day(start_date)
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if end_date >= item.service_end_date:
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end_date = item.service_end_date
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last_gl_entry = True
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elif item.service_stop_date and end_date >= item.service_stop_date:
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end_date = item.service_stop_date
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last_gl_entry = True
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if end_date > getdate(posting_date):
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end_date = posting_date
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if getdate(start_date) <= getdate(end_date):
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return start_date, end_date, last_gl_entry
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else:
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return None, None, None
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def calculate_monthly_amount(
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doc, item, last_gl_entry, start_date, end_date, total_days, total_booking_days, account_currency
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):
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amount, base_amount = 0, 0
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if not last_gl_entry:
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total_months = (
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(item.service_end_date.year - item.service_start_date.year) * 12
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+ (item.service_end_date.month - item.service_start_date.month)
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+ 1
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)
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prorate_factor = flt(date_diff(item.service_end_date, item.service_start_date)) / flt(
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date_diff(get_last_day(item.service_end_date), get_first_day(item.service_start_date))
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)
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actual_months = rounded(total_months * prorate_factor, 1)
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already_booked_amount, already_booked_amount_in_account_currency = get_already_booked_amount(
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doc, item
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)
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base_amount = flt(item.base_net_amount / actual_months, item.precision("base_net_amount"))
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if base_amount + already_booked_amount > item.base_net_amount:
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base_amount = item.base_net_amount - already_booked_amount
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if account_currency == doc.company_currency:
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amount = base_amount
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else:
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amount = flt(item.net_amount / actual_months, item.precision("net_amount"))
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if amount + already_booked_amount_in_account_currency > item.net_amount:
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amount = item.net_amount - already_booked_amount_in_account_currency
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if not (get_first_day(start_date) == start_date and get_last_day(end_date) == end_date):
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partial_month = flt(date_diff(end_date, start_date)) / flt(
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date_diff(get_last_day(end_date), get_first_day(start_date))
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)
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base_amount = rounded(partial_month, 1) * base_amount
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amount = rounded(partial_month, 1) * amount
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else:
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already_booked_amount, already_booked_amount_in_account_currency = get_already_booked_amount(
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doc, item
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)
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base_amount = flt(
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item.base_net_amount - already_booked_amount, item.precision("base_net_amount")
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)
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if account_currency == doc.company_currency:
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amount = base_amount
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else:
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amount = flt(
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item.net_amount - already_booked_amount_in_account_currency, item.precision("net_amount")
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)
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return amount, base_amount
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def calculate_amount(doc, item, last_gl_entry, total_days, total_booking_days, account_currency):
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amount, base_amount = 0, 0
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if not last_gl_entry:
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base_amount = flt(
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item.base_net_amount * total_booking_days / flt(total_days), item.precision("base_net_amount")
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)
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if account_currency == doc.company_currency:
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amount = base_amount
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else:
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amount = flt(
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item.net_amount * total_booking_days / flt(total_days), item.precision("net_amount")
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)
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else:
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already_booked_amount, already_booked_amount_in_account_currency = get_already_booked_amount(
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doc, item
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)
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base_amount = flt(
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item.base_net_amount - already_booked_amount, item.precision("base_net_amount")
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)
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if account_currency == doc.company_currency:
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amount = base_amount
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else:
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amount = flt(
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item.net_amount - already_booked_amount_in_account_currency, item.precision("net_amount")
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)
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return amount, base_amount
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def get_already_booked_amount(doc, item):
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if doc.doctype == "Sales Invoice":
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total_credit_debit, total_credit_debit_currency = "debit", "debit_in_account_currency"
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deferred_account = "deferred_revenue_account"
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else:
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total_credit_debit, total_credit_debit_currency = "credit", "credit_in_account_currency"
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deferred_account = "deferred_expense_account"
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gl_entries_details = frappe.db.sql(
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"""
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select sum({0}) as total_credit, sum({1}) as total_credit_in_account_currency, voucher_detail_no
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from `tabGL Entry` where company=%s and account=%s and voucher_type=%s and voucher_no=%s and voucher_detail_no=%s
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and is_cancelled = 0
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group by voucher_detail_no
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""".format(
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total_credit_debit, total_credit_debit_currency
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),
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(doc.company, item.get(deferred_account), doc.doctype, doc.name, item.name),
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as_dict=True,
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)
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journal_entry_details = frappe.db.sql(
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"""
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SELECT sum(c.{0}) as total_credit, sum(c.{1}) as total_credit_in_account_currency, reference_detail_no
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FROM `tabJournal Entry` p , `tabJournal Entry Account` c WHERE p.name = c.parent and
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p.company = %s and c.account=%s and c.reference_type=%s and c.reference_name=%s and c.reference_detail_no=%s
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and p.docstatus < 2 group by reference_detail_no
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""".format(
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total_credit_debit, total_credit_debit_currency
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),
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(doc.company, item.get(deferred_account), doc.doctype, doc.name, item.name),
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as_dict=True,
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)
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already_booked_amount = gl_entries_details[0].total_credit if gl_entries_details else 0
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already_booked_amount += journal_entry_details[0].total_credit if journal_entry_details else 0
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if doc.currency == doc.company_currency:
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already_booked_amount_in_account_currency = already_booked_amount
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else:
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already_booked_amount_in_account_currency = (
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gl_entries_details[0].total_credit_in_account_currency if gl_entries_details else 0
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)
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already_booked_amount_in_account_currency += (
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journal_entry_details[0].total_credit_in_account_currency if journal_entry_details else 0
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)
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return already_booked_amount, already_booked_amount_in_account_currency
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def book_deferred_income_or_expense(doc, deferred_process, posting_date=None):
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enable_check = (
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"enable_deferred_revenue" if doc.doctype == "Sales Invoice" else "enable_deferred_expense"
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)
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accounts_frozen_upto = frappe.get_cached_value("Accounts Settings", "None", "acc_frozen_upto")
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def _book_deferred_revenue_or_expense(
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item, via_journal_entry, submit_journal_entry, book_deferred_entries_based_on
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):
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start_date, end_date, last_gl_entry = get_booking_dates(doc, item, posting_date=posting_date)
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if not (start_date and end_date):
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return
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account_currency = get_account_currency(item.expense_account or item.income_account)
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if doc.doctype == "Sales Invoice":
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against, project = doc.customer, doc.project
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credit_account, debit_account = item.income_account, item.deferred_revenue_account
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else:
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against, project = doc.supplier, item.project
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credit_account, debit_account = item.deferred_expense_account, item.expense_account
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total_days = date_diff(item.service_end_date, item.service_start_date) + 1
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total_booking_days = date_diff(end_date, start_date) + 1
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if book_deferred_entries_based_on == "Months":
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amount, base_amount = calculate_monthly_amount(
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doc,
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item,
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last_gl_entry,
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start_date,
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end_date,
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total_days,
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total_booking_days,
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account_currency,
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)
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else:
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amount, base_amount = calculate_amount(
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doc, item, last_gl_entry, total_days, total_booking_days, account_currency
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)
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if not amount:
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return
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|
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# check if books nor frozen till endate:
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if accounts_frozen_upto and (end_date) <= getdate(accounts_frozen_upto):
|
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end_date = get_last_day(add_days(accounts_frozen_upto, 1))
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if via_journal_entry:
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book_revenue_via_journal_entry(
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doc,
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credit_account,
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debit_account,
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against,
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amount,
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base_amount,
|
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end_date,
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project,
|
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account_currency,
|
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item.cost_center,
|
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item,
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deferred_process,
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submit_journal_entry,
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)
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else:
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make_gl_entries(
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doc,
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credit_account,
|
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debit_account,
|
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against,
|
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amount,
|
|
base_amount,
|
|
end_date,
|
|
project,
|
|
account_currency,
|
|
item.cost_center,
|
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item,
|
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deferred_process,
|
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)
|
|
|
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# Returned in case of any errors because it tries to submit the same record again and again in case of errors
|
|
if frappe.flags.deferred_accounting_error:
|
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return
|
|
|
|
if getdate(end_date) < getdate(posting_date) and not last_gl_entry:
|
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_book_deferred_revenue_or_expense(
|
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item, via_journal_entry, submit_journal_entry, book_deferred_entries_based_on
|
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)
|
|
|
|
via_journal_entry = cint(
|
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frappe.db.get_singles_value("Accounts Settings", "book_deferred_entries_via_journal_entry")
|
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)
|
|
submit_journal_entry = cint(
|
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frappe.db.get_singles_value("Accounts Settings", "submit_journal_entries")
|
|
)
|
|
book_deferred_entries_based_on = frappe.db.get_singles_value(
|
|
"Accounts Settings", "book_deferred_entries_based_on"
|
|
)
|
|
|
|
for item in doc.get("items"):
|
|
if item.get(enable_check):
|
|
_book_deferred_revenue_or_expense(
|
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item, via_journal_entry, submit_journal_entry, book_deferred_entries_based_on
|
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)
|
|
|
|
|
|
def process_deferred_accounting(posting_date=None):
|
|
"""Converts deferred income/expense into income/expense
|
|
Executed via background jobs on every month end"""
|
|
|
|
if not posting_date:
|
|
posting_date = today()
|
|
|
|
if not cint(
|
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frappe.db.get_singles_value(
|
|
"Accounts Settings", "automatically_process_deferred_accounting_entry"
|
|
)
|
|
):
|
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return
|
|
|
|
start_date = add_months(today(), -1)
|
|
end_date = add_days(today(), -1)
|
|
|
|
companies = frappe.get_all("Company")
|
|
|
|
for company in companies:
|
|
for record_type in ("Income", "Expense"):
|
|
doc = frappe.get_doc(
|
|
dict(
|
|
doctype="Process Deferred Accounting",
|
|
company=company.name,
|
|
posting_date=posting_date,
|
|
start_date=start_date,
|
|
end_date=end_date,
|
|
type=record_type,
|
|
)
|
|
)
|
|
|
|
doc.insert()
|
|
doc.submit()
|
|
|
|
|
|
def make_gl_entries(
|
|
doc,
|
|
credit_account,
|
|
debit_account,
|
|
against,
|
|
amount,
|
|
base_amount,
|
|
posting_date,
|
|
project,
|
|
account_currency,
|
|
cost_center,
|
|
item,
|
|
deferred_process=None,
|
|
):
|
|
# GL Entry for crediting the amount in the deferred expense
|
|
from erpnext.accounts.general_ledger import make_gl_entries
|
|
|
|
if amount == 0:
|
|
return
|
|
|
|
gl_entries = []
|
|
gl_entries.append(
|
|
doc.get_gl_dict(
|
|
{
|
|
"account": credit_account,
|
|
"against": against,
|
|
"credit": base_amount,
|
|
"credit_in_account_currency": amount,
|
|
"cost_center": cost_center,
|
|
"voucher_detail_no": item.name,
|
|
"posting_date": posting_date,
|
|
"project": project,
|
|
"against_voucher_type": "Process Deferred Accounting",
|
|
"against_voucher": deferred_process,
|
|
},
|
|
account_currency,
|
|
item=item,
|
|
)
|
|
)
|
|
# GL Entry to debit the amount from the expense
|
|
gl_entries.append(
|
|
doc.get_gl_dict(
|
|
{
|
|
"account": debit_account,
|
|
"against": against,
|
|
"debit": base_amount,
|
|
"debit_in_account_currency": amount,
|
|
"cost_center": cost_center,
|
|
"voucher_detail_no": item.name,
|
|
"posting_date": posting_date,
|
|
"project": project,
|
|
"against_voucher_type": "Process Deferred Accounting",
|
|
"against_voucher": deferred_process,
|
|
},
|
|
account_currency,
|
|
item=item,
|
|
)
|
|
)
|
|
|
|
if gl_entries:
|
|
try:
|
|
make_gl_entries(gl_entries, cancel=(doc.docstatus == 2), merge_entries=True)
|
|
frappe.db.commit()
|
|
except Exception as e:
|
|
if frappe.flags.in_test:
|
|
traceback = frappe.get_traceback()
|
|
frappe.log_error(
|
|
title=_("Error while processing deferred accounting for Invoice {0}").format(doc.name),
|
|
message=traceback,
|
|
)
|
|
raise e
|
|
else:
|
|
frappe.db.rollback()
|
|
traceback = frappe.get_traceback()
|
|
frappe.log_error(
|
|
title=_("Error while processing deferred accounting for Invoice {0}").format(doc.name),
|
|
message=traceback,
|
|
)
|
|
frappe.flags.deferred_accounting_error = True
|
|
|
|
|
|
def send_mail(deferred_process):
|
|
title = _("Error while processing deferred accounting for {0}").format(deferred_process)
|
|
link = get_link_to_form("Process Deferred Accounting", deferred_process)
|
|
content = _("Deferred accounting failed for some invoices:") + "\n"
|
|
content += _(
|
|
"Please check Process Deferred Accounting {0} and submit manually after resolving errors."
|
|
).format(link)
|
|
sendmail_to_system_managers(title, content)
|
|
|
|
|
|
def book_revenue_via_journal_entry(
|
|
doc,
|
|
credit_account,
|
|
debit_account,
|
|
against,
|
|
amount,
|
|
base_amount,
|
|
posting_date,
|
|
project,
|
|
account_currency,
|
|
cost_center,
|
|
item,
|
|
deferred_process=None,
|
|
submit="No",
|
|
):
|
|
|
|
if amount == 0:
|
|
return
|
|
|
|
journal_entry = frappe.new_doc("Journal Entry")
|
|
journal_entry.posting_date = posting_date
|
|
journal_entry.company = doc.company
|
|
journal_entry.voucher_type = (
|
|
"Deferred Revenue" if doc.doctype == "Sales Invoice" else "Deferred Expense"
|
|
)
|
|
|
|
debit_entry = {
|
|
"account": credit_account,
|
|
"credit": base_amount,
|
|
"credit_in_account_currency": amount,
|
|
"account_currency": account_currency,
|
|
"reference_name": doc.name,
|
|
"reference_type": doc.doctype,
|
|
"reference_detail_no": item.name,
|
|
"cost_center": cost_center,
|
|
"project": project,
|
|
}
|
|
|
|
credit_entry = {
|
|
"account": debit_account,
|
|
"debit": base_amount,
|
|
"debit_in_account_currency": amount,
|
|
"account_currency": account_currency,
|
|
"reference_name": doc.name,
|
|
"reference_type": doc.doctype,
|
|
"reference_detail_no": item.name,
|
|
"cost_center": cost_center,
|
|
"project": project,
|
|
}
|
|
|
|
for dimension in get_accounting_dimensions():
|
|
debit_entry.update({dimension: item.get(dimension)})
|
|
|
|
credit_entry.update({dimension: item.get(dimension)})
|
|
|
|
journal_entry.append("accounts", debit_entry)
|
|
journal_entry.append("accounts", credit_entry)
|
|
|
|
try:
|
|
journal_entry.save()
|
|
|
|
if submit:
|
|
journal_entry.submit()
|
|
|
|
frappe.db.commit()
|
|
except Exception:
|
|
frappe.db.rollback()
|
|
traceback = frappe.get_traceback()
|
|
frappe.log_error(
|
|
title=_("Error while processing deferred accounting for Invoice {0}").format(doc.name),
|
|
message=traceback,
|
|
)
|
|
|
|
frappe.flags.deferred_accounting_error = True
|
|
|
|
|
|
def get_deferred_booking_accounts(doctype, voucher_detail_no, dr_or_cr):
|
|
|
|
if doctype == "Sales Invoice":
|
|
credit_account, debit_account = frappe.db.get_value(
|
|
"Sales Invoice Item",
|
|
{"name": voucher_detail_no},
|
|
["income_account", "deferred_revenue_account"],
|
|
)
|
|
else:
|
|
credit_account, debit_account = frappe.db.get_value(
|
|
"Purchase Invoice Item",
|
|
{"name": voucher_detail_no},
|
|
["deferred_expense_account", "expense_account"],
|
|
)
|
|
|
|
if dr_or_cr == "Debit":
|
|
return debit_account
|
|
else:
|
|
return credit_account
|