diff --git a/erpnext/accounts/doctype/sales_invoice/sales_invoice.py b/erpnext/accounts/doctype/sales_invoice/sales_invoice.py index 9e295d5ae54..88c4e7ec498 100644 --- a/erpnext/accounts/doctype/sales_invoice/sales_invoice.py +++ b/erpnext/accounts/doctype/sales_invoice/sales_invoice.py @@ -13,7 +13,7 @@ from erpnext.accounts.utils import get_account_currency from erpnext.stock.doctype.delivery_note.delivery_note import update_billed_amount_based_on_so from erpnext.projects.doctype.timesheet.timesheet import get_projectwise_timesheet_data from erpnext.assets.doctype.asset.depreciation \ - import get_disposal_account_and_cost_center, get_gl_entries_on_asset_disposal + import get_disposal_account_and_cost_center, get_gl_entries_on_asset_disposal, get_gl_entries_on_asset_regain from erpnext.stock.doctype.batch.batch import set_batch_nos from erpnext.stock.doctype.serial_no.serial_no import get_serial_nos, get_delivery_note_serial_no from erpnext.setup.doctype.company.company import update_company_current_month_sales @@ -149,7 +149,7 @@ class SalesInvoice(SellingController): if self.update_stock: frappe.throw(_("'Update Stock' cannot be checked for fixed asset sale")) - elif asset.status in ("Scrapped", "Cancelled", "Sold"): + elif asset.status in ("Scrapped", "Cancelled") or (asset.status == "Sold" and not self.is_return): frappe.throw(_("Row #{0}: Asset {1} cannot be submitted, it is already {2}").format(d.idx, d.asset, asset.status)) def validate_item_cost_centers(self): @@ -925,22 +925,33 @@ class SalesInvoice(SellingController): for item in self.get("items"): if flt(item.base_net_amount, item.precision("base_net_amount")): if item.is_fixed_asset: - asset = frappe.get_doc("Asset", item.asset) - + if item.get('asset'): + asset = frappe.get_doc("Asset", item.asset) + else: + frappe.throw(_( + "Row #{0}: You must select an Asset for Item {1}.").format(item.idx, item.item_name), + title=_("Missing Asset") + ) 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) + if self.is_return: + fixed_asset_gl_entries = get_gl_entries_on_asset_regain(asset, + item.base_net_amount, item.finance_book) + asset.db_set("disposal_date", None) + else: + fixed_asset_gl_entries = get_gl_entries_on_asset_disposal(asset, + item.base_net_amount, item.finance_book) + asset.db_set("disposal_date", self.posting_date) for gle in fixed_asset_gl_entries: gle["against"] = self.customer gl_entries.append(self.get_gl_dict(gle, item=item)) - asset.db_set("disposal_date", self.posting_date) - asset.set_status("Sold" if self.docstatus==1 else None) + self.set_asset_status(asset) + else: # Do not book income for transfer within same company if not self.is_internal_transfer(): diff --git a/erpnext/accounts/doctype/sales_invoice/test_sales_invoice.py b/erpnext/accounts/doctype/sales_invoice/test_sales_invoice.py index 30e0db31f6c..30eca90a6a6 100644 --- a/erpnext/accounts/doctype/sales_invoice/test_sales_invoice.py +++ b/erpnext/accounts/doctype/sales_invoice/test_sales_invoice.py @@ -10,6 +10,7 @@ from frappe.model.dynamic_links import get_dynamic_link_map from erpnext.stock.doctype.stock_entry.test_stock_entry import make_stock_entry, get_qty_after_transaction from erpnext.accounts.doctype.purchase_invoice.test_purchase_invoice import unlink_payment_on_cancel_of_invoice from erpnext.accounts.doctype.pos_profile.test_pos_profile import make_pos_profile +from erpnext.assets.doctype.asset.test_asset import create_asset, create_asset_data from erpnext.exceptions import InvalidAccountCurrency, InvalidCurrency from erpnext.stock.doctype.serial_no.serial_no import SerialNoWarehouseError from frappe.model.naming import make_autoname @@ -1106,6 +1107,45 @@ class TestSalesInvoice(unittest.TestCase): self.assertFalse(si1.outstanding_amount) self.assertEqual(frappe.db.get_value("Sales Invoice", si.name, "outstanding_amount"), 1500) + def test_gle_made_when_asset_is_returned(self): + create_asset_data() + + pi = frappe.new_doc('Purchase Invoice') + pi.supplier = '_Test Supplier' + pi.append('items', { + 'item_code': 'Macbook Pro', + 'qty': 1 + }) + pi.set_missing_values() + + asset = create_asset(item_code="Macbook Pro") + + si = create_sales_invoice(item_code="Macbook Pro", asset=asset.name, qty=1, rate=90000) + return_si = create_sales_invoice(is_return=1, return_against=si.name, item_code="Macbook Pro", asset=asset.name, qty=-1, rate=90000) + + disposal_account = frappe.get_cached_value("Company", "_Test Company", "disposal_account") + + # Asset value is 100,000 but it was sold for 90,000, so there should be a loss of 10,000 + loss_for_si = frappe.get_all( + "GL Entry", + filters = { + "voucher_no": si.name, + "account": disposal_account + }, + fields = ["credit", "debit"] + )[0] + + loss_for_return_si = frappe.get_all( + "GL Entry", + filters = { + "voucher_no": return_si.name, + "account": disposal_account + }, + fields = ["credit", "debit"] + )[0] + + self.assertEqual(loss_for_si['credit'], loss_for_return_si['debit']) + self.assertEqual(loss_for_si['debit'], loss_for_return_si['credit']) def test_incoming_rate_for_stand_alone_credit_note(self): return_si = create_sales_invoice(is_return=1, update_stock=1, qty=-1, rate=90000, incoming_rate=10, @@ -2360,6 +2400,7 @@ def create_sales_invoice(**args): "price_list_rate": args.price_list_rate if args.get("price_list_rate") is not None else 100, "income_account": args.income_account or "Sales - _TC", "expense_account": args.expense_account or "Cost of Goods Sold - _TC", + "asset": args.asset or None, "discount_account": args.discount_account or None, "discount_amount": args.discount_amount or 0, "cost_center": args.cost_center or "_Test Cost Center - _TC", diff --git a/erpnext/assets/doctype/asset/depreciation.py b/erpnext/assets/doctype/asset/depreciation.py index 251fe3fa493..9a61b79ed35 100644 --- a/erpnext/assets/doctype/asset/depreciation.py +++ b/erpnext/assets/doctype/asset/depreciation.py @@ -176,22 +176,34 @@ def restore_asset(asset_name): asset.set_status() -@frappe.whitelist() +def get_gl_entries_on_asset_regain(asset, selling_amount=0, finance_book=None): + fixed_asset_account, asset, depreciation_cost_center, accumulated_depr_account, accumulated_depr_amount, disposal_account, value_after_depreciation = \ + get_asset_details(asset, finance_book) + + gl_entries = [ + { + "account": fixed_asset_account, + "debit_in_account_currency": asset.gross_purchase_amount, + "debit": asset.gross_purchase_amount, + "cost_center": depreciation_cost_center + }, + { + "account": accumulated_depr_account, + "credit_in_account_currency": accumulated_depr_amount, + "credit": accumulated_depr_amount, + "cost_center": depreciation_cost_center + } + ] + + profit_amount = abs(flt(value_after_depreciation)) - abs(flt(selling_amount)) + if profit_amount: + get_profit_gl_entries(profit_amount, gl_entries, disposal_account, depreciation_cost_center) + + return gl_entries + 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 - - 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 - if asset.calculate_depreciation else asset.value_after_depreciation) - accumulated_depr_amount = flt(asset.gross_purchase_amount) - flt(value_after_depreciation) + fixed_asset_account, asset, depreciation_cost_center, accumulated_depr_account, accumulated_depr_amount, disposal_account, value_after_depreciation = \ + get_asset_details(asset, finance_book) gl_entries = [ { @@ -210,16 +222,37 @@ def get_gl_entries_on_asset_disposal(asset, selling_amount=0, finance_book=None) 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({ - "account": disposal_account, - "cost_center": depreciation_cost_center, - debit_or_credit: abs(profit_amount), - debit_or_credit + "_in_account_currency": abs(profit_amount) - }) + get_profit_gl_entries(profit_amount, gl_entries, disposal_account, depreciation_cost_center) return gl_entries +def get_asset_details(asset, 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 + + 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 + if asset.calculate_depreciation else asset.value_after_depreciation) + accumulated_depr_amount = flt(asset.gross_purchase_amount) - flt(value_after_depreciation) + + return fixed_asset_account, asset, depreciation_cost_center, accumulated_depr_account, accumulated_depr_amount, disposal_account, value_after_depreciation + +def get_profit_gl_entries(profit_amount, gl_entries, disposal_account, depreciation_cost_center): + debit_or_credit = "debit" if profit_amount < 0 else "credit" + gl_entries.append({ + "account": disposal_account, + "cost_center": depreciation_cost_center, + debit_or_credit: abs(profit_amount), + debit_or_credit + "_in_account_currency": abs(profit_amount) + }) + @frappe.whitelist() def get_disposal_account_and_cost_center(company): disposal_account, depreciation_cost_center = frappe.get_cached_value('Company', company, diff --git a/erpnext/stock/doctype/item/test_item.py b/erpnext/stock/doctype/item/test_item.py index 9ec44d2e2e4..7a9985d7f07 100644 --- a/erpnext/stock/doctype/item/test_item.py +++ b/erpnext/stock/doctype/item/test_item.py @@ -590,8 +590,8 @@ def make_item_variant(): test_records = frappe.get_test_records('Item') def create_item(item_code, is_stock_item=1, valuation_rate=0, warehouse="_Test Warehouse - _TC", - is_customer_provided_item=None, customer=None, is_purchase_item=None, opening_stock=0, - company="_Test Company"): + is_customer_provided_item=None, customer=None, is_purchase_item=None, opening_stock=0, is_fixed_asset=0, + asset_category=None, company="_Test Company"): if not frappe.db.exists("Item", item_code): item = frappe.new_doc("Item") item.item_code = item_code @@ -599,6 +599,8 @@ def create_item(item_code, is_stock_item=1, valuation_rate=0, warehouse="_Test W item.description = item_code item.item_group = "All Item Groups" item.is_stock_item = is_stock_item + item.is_fixed_asset = is_fixed_asset + item.asset_category = asset_category item.opening_stock = opening_stock item.valuation_rate = valuation_rate item.is_purchase_item = is_purchase_item