fix: correct accumulated depreciation calculation for disposed assets (#46660)
(cherry picked from commit eec2e7e833)
Co-authored-by: Khushi Rawat <142375893+khushi8112@users.noreply.github.com>
This commit is contained in:
mergify[bot]
@@ -145,6 +145,130 @@ def get_asset_categories_for_grouped_by_category(filters):
|
||||
)
|
||||
|
||||
|
||||
def get_assets_for_grouped_by_category(filters):
|
||||
condition = ""
|
||||
if filters.get("asset_category"):
|
||||
condition = f" and a.asset_category = '{filters.get('asset_category')}'"
|
||||
finance_book_filter = ""
|
||||
if filters.get("finance_book"):
|
||||
finance_book_filter += " and ifnull(gle.finance_book, '')=%(finance_book)s"
|
||||
condition += " and exists (select 1 from `tabAsset Depreciation Schedule` ads where ads.asset = a.name and ads.finance_book = %(finance_book)s)"
|
||||
|
||||
# nosemgrep
|
||||
return frappe.db.sql(
|
||||
f"""
|
||||
SELECT results.asset_category,
|
||||
sum(results.accumulated_depreciation_as_on_from_date) as accumulated_depreciation_as_on_from_date,
|
||||
sum(results.depreciation_eliminated_via_reversal) as depreciation_eliminated_via_reversal,
|
||||
sum(results.depreciation_eliminated_during_the_period) as depreciation_eliminated_during_the_period,
|
||||
sum(results.depreciation_amount_during_the_period) as depreciation_amount_during_the_period
|
||||
from (SELECT a.asset_category,
|
||||
ifnull(sum(case when gle.posting_date < %(from_date)s and (ifnull(a.disposal_date, 0) = 0 or a.disposal_date >= %(from_date)s) then
|
||||
gle.debit
|
||||
else
|
||||
0
|
||||
end), 0) as accumulated_depreciation_as_on_from_date,
|
||||
ifnull(sum(case when gle.posting_date <= %(to_date)s and ifnull(a.disposal_date, 0) = 0 then
|
||||
gle.credit
|
||||
else
|
||||
0
|
||||
end), 0) as depreciation_eliminated_via_reversal,
|
||||
ifnull(sum(case when ifnull(a.disposal_date, 0) != 0 and a.disposal_date >= %(from_date)s
|
||||
and a.disposal_date <= %(to_date)s and gle.posting_date <= a.disposal_date then
|
||||
gle.debit
|
||||
else
|
||||
0
|
||||
end), 0) as depreciation_eliminated_during_the_period,
|
||||
ifnull(sum(case when gle.posting_date >= %(from_date)s and gle.posting_date <= %(to_date)s
|
||||
and (ifnull(a.disposal_date, 0) = 0 or gle.posting_date <= a.disposal_date) then
|
||||
gle.debit
|
||||
else
|
||||
0
|
||||
end), 0) as depreciation_amount_during_the_period
|
||||
from `tabGL Entry` gle
|
||||
join `tabAsset` a on
|
||||
gle.against_voucher = a.name
|
||||
join `tabAsset Category Account` aca on
|
||||
aca.parent = a.asset_category and aca.company_name = %(company)s
|
||||
join `tabCompany` company on
|
||||
company.name = %(company)s
|
||||
where
|
||||
a.docstatus=1
|
||||
and a.company=%(company)s
|
||||
and a.purchase_date <= %(to_date)s
|
||||
and gle.is_cancelled = 0
|
||||
and gle.account = ifnull(aca.depreciation_expense_account, company.depreciation_expense_account)
|
||||
{condition} {finance_book_filter}
|
||||
group by a.asset_category
|
||||
union
|
||||
SELECT a.asset_category,
|
||||
ifnull(sum(case when ifnull(a.disposal_date, 0) != 0 and a.disposal_date < %(from_date)s then
|
||||
0
|
||||
else
|
||||
a.opening_accumulated_depreciation
|
||||
end), 0) as accumulated_depreciation_as_on_from_date,
|
||||
0 as depreciation_eliminated_via_reversal,
|
||||
ifnull(sum(case when a.disposal_date >= %(from_date)s and a.disposal_date <= %(to_date)s then
|
||||
a.opening_accumulated_depreciation
|
||||
else
|
||||
0
|
||||
end), 0) as depreciation_eliminated_during_the_period,
|
||||
0 as depreciation_amount_during_the_period
|
||||
from `tabAsset` a
|
||||
where a.docstatus=1 and a.company=%(company)s and a.purchase_date <= %(to_date)s {condition}
|
||||
group by a.asset_category) as results
|
||||
group by results.asset_category
|
||||
""",
|
||||
{
|
||||
"to_date": filters.to_date,
|
||||
"from_date": filters.from_date,
|
||||
"company": filters.company,
|
||||
"finance_book": filters.get("finance_book", ""),
|
||||
},
|
||||
as_dict=1,
|
||||
)
|
||||
|
||||
|
||||
def get_group_by_asset_data(filters):
|
||||
data = []
|
||||
|
||||
asset_details = get_asset_details_for_grouped_by_category(filters)
|
||||
assets = get_assets_for_grouped_by_asset(filters)
|
||||
|
||||
for asset_detail in asset_details:
|
||||
row = frappe._dict()
|
||||
row.update(asset_detail)
|
||||
|
||||
row.value_as_on_to_date = (
|
||||
flt(row.value_as_on_from_date)
|
||||
+ flt(row.value_of_new_purchase)
|
||||
- flt(row.value_of_sold_asset)
|
||||
- flt(row.value_of_scrapped_asset)
|
||||
- flt(row.value_of_capitalized_asset)
|
||||
)
|
||||
|
||||
row.update(next(asset for asset in assets if asset["asset"] == asset_detail.get("name", "")))
|
||||
|
||||
row.accumulated_depreciation_as_on_to_date = (
|
||||
flt(row.accumulated_depreciation_as_on_from_date)
|
||||
+ flt(row.depreciation_amount_during_the_period)
|
||||
- flt(row.depreciation_eliminated_during_the_period)
|
||||
- flt(row.depreciation_eliminated_via_reversal)
|
||||
)
|
||||
|
||||
row.net_asset_value_as_on_from_date = flt(row.value_as_on_from_date) - flt(
|
||||
row.accumulated_depreciation_as_on_from_date
|
||||
)
|
||||
|
||||
row.net_asset_value_as_on_to_date = flt(row.value_as_on_to_date) - flt(
|
||||
row.accumulated_depreciation_as_on_to_date
|
||||
)
|
||||
|
||||
data.append(row)
|
||||
|
||||
return data
|
||||
|
||||
|
||||
def get_asset_details_for_grouped_by_category(filters):
|
||||
condition = ""
|
||||
if filters.get("asset"):
|
||||
@@ -224,130 +348,6 @@ def get_asset_details_for_grouped_by_category(filters):
|
||||
)
|
||||
|
||||
|
||||
def get_group_by_asset_data(filters):
|
||||
data = []
|
||||
|
||||
asset_details = get_asset_details_for_grouped_by_category(filters)
|
||||
assets = get_assets_for_grouped_by_asset(filters)
|
||||
|
||||
for asset_detail in asset_details:
|
||||
row = frappe._dict()
|
||||
row.update(asset_detail)
|
||||
|
||||
row.value_as_on_to_date = (
|
||||
flt(row.value_as_on_from_date)
|
||||
+ flt(row.value_of_new_purchase)
|
||||
- flt(row.value_of_sold_asset)
|
||||
- flt(row.value_of_scrapped_asset)
|
||||
- flt(row.value_of_capitalized_asset)
|
||||
)
|
||||
|
||||
row.update(next(asset for asset in assets if asset["asset"] == asset_detail.get("name", "")))
|
||||
|
||||
row.accumulated_depreciation_as_on_to_date = (
|
||||
flt(row.accumulated_depreciation_as_on_from_date)
|
||||
+ flt(row.depreciation_amount_during_the_period)
|
||||
- flt(row.depreciation_eliminated_during_the_period)
|
||||
- flt(row.depreciation_eliminated_via_reversal)
|
||||
)
|
||||
|
||||
row.net_asset_value_as_on_from_date = flt(row.value_as_on_from_date) - flt(
|
||||
row.accumulated_depreciation_as_on_from_date
|
||||
)
|
||||
|
||||
row.net_asset_value_as_on_to_date = flt(row.value_as_on_to_date) - flt(
|
||||
row.accumulated_depreciation_as_on_to_date
|
||||
)
|
||||
|
||||
data.append(row)
|
||||
|
||||
return data
|
||||
|
||||
|
||||
def get_assets_for_grouped_by_category(filters):
|
||||
condition = ""
|
||||
if filters.get("asset_category"):
|
||||
condition = f" and a.asset_category = '{filters.get('asset_category')}'"
|
||||
finance_book_filter = ""
|
||||
if filters.get("finance_book"):
|
||||
finance_book_filter += " and ifnull(gle.finance_book, '')=%(finance_book)s"
|
||||
condition += " and exists (select 1 from `tabAsset Depreciation Schedule` ads where ads.asset = a.name and ads.finance_book = %(finance_book)s)"
|
||||
|
||||
# nosemgrep
|
||||
return frappe.db.sql(
|
||||
f"""
|
||||
SELECT results.asset_category,
|
||||
sum(results.accumulated_depreciation_as_on_from_date) as accumulated_depreciation_as_on_from_date,
|
||||
sum(results.depreciation_eliminated_via_reversal) as depreciation_eliminated_via_reversal,
|
||||
sum(results.depreciation_eliminated_during_the_period) as depreciation_eliminated_during_the_period,
|
||||
sum(results.depreciation_amount_during_the_period) as depreciation_amount_during_the_period
|
||||
from (SELECT a.asset_category,
|
||||
ifnull(sum(case when gle.posting_date < %(from_date)s and (ifnull(a.disposal_date, 0) = 0 or a.disposal_date >= %(from_date)s) then
|
||||
gle.debit
|
||||
else
|
||||
0
|
||||
end), 0) as accumulated_depreciation_as_on_from_date,
|
||||
ifnull(sum(case when gle.posting_date <= %(to_date)s and ifnull(a.disposal_date, 0) = 0 then
|
||||
gle.credit
|
||||
else
|
||||
0
|
||||
end), 0) as depreciation_eliminated_via_reversal,
|
||||
ifnull(sum(case when ifnull(a.disposal_date, 0) != 0 and a.disposal_date >= %(from_date)s
|
||||
and a.disposal_date <= %(to_date)s and gle.posting_date <= a.disposal_date then
|
||||
gle.debit
|
||||
else
|
||||
0
|
||||
end), 0) as depreciation_eliminated_during_the_period,
|
||||
ifnull(sum(case when gle.posting_date >= %(from_date)s and gle.posting_date <= %(to_date)s
|
||||
and (ifnull(a.disposal_date, 0) = 0 or gle.posting_date <= a.disposal_date) then
|
||||
gle.debit
|
||||
else
|
||||
0
|
||||
end), 0) as depreciation_amount_during_the_period
|
||||
from `tabGL Entry` gle
|
||||
join `tabAsset` a on
|
||||
gle.against_voucher = a.name
|
||||
join `tabAsset Category Account` aca on
|
||||
aca.parent = a.asset_category and aca.company_name = %(company)s
|
||||
join `tabCompany` company on
|
||||
company.name = %(company)s
|
||||
where
|
||||
a.docstatus=1
|
||||
and a.company=%(company)s
|
||||
and a.purchase_date <= %(to_date)s
|
||||
and gle.is_cancelled = 0
|
||||
and gle.account = ifnull(aca.depreciation_expense_account, company.depreciation_expense_account)
|
||||
{condition} {finance_book_filter}
|
||||
group by a.asset_category
|
||||
union
|
||||
SELECT a.asset_category,
|
||||
ifnull(sum(case when ifnull(a.disposal_date, 0) != 0 and (a.disposal_date < %(from_date)s or a.disposal_date > %(to_date)s) then
|
||||
0
|
||||
else
|
||||
a.opening_accumulated_depreciation
|
||||
end), 0) as accumulated_depreciation_as_on_from_date,
|
||||
0 as depreciation_eliminated_via_reversal,
|
||||
ifnull(sum(case when a.disposal_date >= %(from_date)s and a.disposal_date <= %(to_date)s then
|
||||
a.opening_accumulated_depreciation
|
||||
else
|
||||
0
|
||||
end), 0) as depreciation_eliminated_during_the_period,
|
||||
0 as depreciation_amount_during_the_period
|
||||
from `tabAsset` a
|
||||
where a.docstatus=1 and a.company=%(company)s and a.purchase_date <= %(to_date)s {condition}
|
||||
group by a.asset_category) as results
|
||||
group by results.asset_category
|
||||
""",
|
||||
{
|
||||
"to_date": filters.to_date,
|
||||
"from_date": filters.from_date,
|
||||
"company": filters.company,
|
||||
"finance_book": filters.get("finance_book", ""),
|
||||
},
|
||||
as_dict=1,
|
||||
)
|
||||
|
||||
|
||||
def get_assets_for_grouped_by_asset(filters):
|
||||
condition = ""
|
||||
if filters.get("asset"):
|
||||
@@ -405,7 +405,7 @@ def get_assets_for_grouped_by_asset(filters):
|
||||
group by a.name
|
||||
union
|
||||
SELECT a.name as name,
|
||||
ifnull(sum(case when ifnull(a.disposal_date, 0) != 0 and (a.disposal_date < %(from_date)s or a.disposal_date > %(to_date)s) then
|
||||
ifnull(sum(case when ifnull(a.disposal_date, 0) != 0 and a.disposal_date < %(from_date)s then
|
||||
0
|
||||
else
|
||||
a.opening_accumulated_depreciation
|
||||
|
||||
Reference in New Issue
Block a user