fix: pro rata based depreciation with opening accumulated depreciation

(cherry picked from commit c0c8c1bb02)
2024-05-07 11:15:49 +05:30
parent 12f383f252
commit 72f3fb2a2c
2 changed files with 58 additions and 50 deletions
--- a/erpnext/assets/doctype/asset_depreciation_schedule/asset_depreciation_schedule.py
+++ b/erpnext/assets/doctype/asset_depreciation_schedule/asset_depreciation_schedule.py
@@ -352,13 +352,6 @@ class AssetDepreciationSchedule(Document):
 				and (has_pro_rata or has_wdv_or_dd_non_yearly_pro_rata)
 				and not self.opening_accumulated_depreciation
 				and not self.flags.wdv_it_act_applied
-				and (
-					row.depreciation_method in ("Straight Line", "Manual")
-					or (
-						row.depreciation_method in ("Written Down Value", "Double Declining Balance")
-						and not row.daily_prorata_based
-					)
-				)
 			):
 				from_date = add_days(
 					asset_doc.available_for_use_date, -1
@@ -842,11 +835,7 @@ def _get_daily_prorata_based_default_wdv_or_dd_depr_amount(
 ):
 	if cint(fb_row.frequency_of_depreciation) == 12:
 		if schedule_idx == 0:
-			per_day_depr = get_per_day_depr(fb_row, depreciable_value, fb_row.depreciation_start_date)
-			from_date = asset.available_for_use_date
-			to_date = add_days(fb_row.depreciation_start_date, -1)
-			total_days = date_diff(to_date, from_date) + 1
-			return (per_day_depr * total_days), per_day_depr
+			return flt(depreciable_value) * (flt(fb_row.rate_of_depreciation) / 100), None
 		else:
 			from_date, days_in_month = _get_total_days(
 				fb_row.depreciation_start_date, schedule_idx, cint(fb_row.frequency_of_depreciation)
@@ -855,11 +844,7 @@ def _get_daily_prorata_based_default_wdv_or_dd_depr_amount(

 	if has_wdv_or_dd_non_yearly_pro_rata:
 		if schedule_idx == 0:
-			per_day_depr = get_per_day_depr(fb_row, depreciable_value, fb_row.depreciation_start_date)
-			from_date = asset.available_for_use_date
-			to_date = add_days(fb_row.depreciation_start_date, -1)
-			total_days = date_diff(to_date, from_date) + 1
-			return (per_day_depr * total_days), per_day_depr
+			return flt(depreciable_value) * (flt(fb_row.rate_of_depreciation) / 100), None

 		elif schedule_idx % (12 / cint(fb_row.frequency_of_depreciation)) == 1:
 			from_date, days_in_month = _get_total_days(
@@ -892,7 +877,7 @@ def get_per_day_depr(
 	depreciable_value,
 	from_date,
 ):
-	to_date = add_years(from_date, 1)
+	to_date = add_days(add_years(from_date, 1), -1)
 	total_days = date_diff(to_date, from_date) + 1
 	per_day_depr = (flt(depreciable_value) * (flt(fb_row.rate_of_depreciation) / 100)) / total_days
 	return per_day_depr
--- a/erpnext/assets/doctype/asset_depreciation_schedule/test_asset_depreciation_schedule.py
+++ b/erpnext/assets/doctype/asset_depreciation_schedule/test_asset_depreciation_schedule.py
@@ -72,8 +72,8 @@ class TestAssetDepreciationSchedule(FrappeTestCase):
 		]
 		self.assertEqual(schedules, expected_schedules)
 	# Test for Written Down Value Method
-	def test_daily_prorata_based_depreciation_for_wdv_method(self):
-		# Frequency of deprciation = 3
+	# Frequency of deprciation = 3
+	def test_for_daily_prorata_based_depreciation_wdv_method_frequency_3_months(self):
 		asset = create_asset(
 			item_code="Macbook Pro",
 			calculate_depreciation=1,
@@ -82,57 +82,80 @@ class TestAssetDepreciationSchedule(FrappeTestCase):
 			available_for_use_date="2021-02-20",
 			depreciation_start_date="2021-03-31",
 			frequency_of_depreciation=3,
-			total_number_of_depreciations=18,
+			total_number_of_depreciations=6,
 			rate_of_depreciation=40,
-			submit=1,
 		)
-		asset_depr_schedule = frappe.get_last_doc("Asset Depreciation Schedule", {"asset": asset.name})
-		self.assertEqual(asset_depr_schedule.depreciation_schedule[1].depreciation_amount, 9521.45)

-		# Frequency of deprciation = 6
+		expected_schedules = [
+			["2021-03-31", 4383.56, 4383.56],
+			["2021-06-30", 9535.45, 13919.01],
+			["2021-09-30", 9640.23, 23559.24],
+			["2021-12-31", 9640.23, 33199.47],
+			["2022-03-31", 9430.66, 42630.13],
+			["2022-06-30", 5721.27, 48351.4],
+			["2022-08-20", 51648.6, 100000.0],
+		]
+
+		schedules = [
+			[cstr(d.schedule_date), d.depreciation_amount, d.accumulated_depreciation_amount]
+			for d in get_depr_schedule(asset.name, "Draft")
+		]
+		self.assertEqual(schedules, expected_schedules)
+
+	# Frequency of deprciation = 6
+	def test_for_daily_prorata_based_depreciation_wdv_method_frequency_6_months(self):
 		asset = create_asset(
 			item_code="Macbook Pro",
 			calculate_depreciation=1,
 			depreciation_method="Written Down Value",
 			daily_prorata_based=1,
 			available_for_use_date="2020-02-20",
-			depreciation_start_date="2020-03-01",
+			depreciation_start_date="2020-02-29",
 			frequency_of_depreciation=6,
-			total_number_of_depreciations=18,
+			total_number_of_depreciations=6,
 			rate_of_depreciation=40,
-			submit=1,
 		)
-		asset_depr_schedule = frappe.get_last_doc("Asset Depreciation Schedule", {"asset": asset.name})
-		self.assertEqual(asset_depr_schedule.depreciation_schedule[1].depreciation_amount, 19889.52)

-		# Frequency of deprciation = 12
+		expected_schedules = [
+			["2020-02-29", 1092.90, 1092.90],
+			["2020-08-31", 19944.01, 21036.91],
+			["2021-02-28", 19618.83, 40655.74],
+			["2021-08-31", 11966.4, 52622.14],
+			["2022-02-28", 11771.3, 64393.44],
+			["2022-08-31", 7179.84, 71573.28],
+			["2023-02-20", 28426.72, 100000.0],
+		]
+
+		schedules = [
+			[cstr(d.schedule_date), d.depreciation_amount, d.accumulated_depreciation_amount]
+			for d in get_depr_schedule(asset.name, "Draft")
+		]
+		self.assertEqual(schedules, expected_schedules)
+
+	# Frequency of deprciation = 12
+	def test_for_daily_prorata_based_depreciation_wdv_method_frequency_12_months(self):
 		asset = create_asset(
 			item_code="Macbook Pro",
 			calculate_depreciation=1,
 			depreciation_method="Written Down Value",
 			daily_prorata_based=1,
 			available_for_use_date="2020-02-20",
-			depreciation_start_date="2020-03-01",
+			depreciation_start_date="2020-03-31",
 			frequency_of_depreciation=12,
 			total_number_of_depreciations=4,
 			rate_of_depreciation=40,
-			submit=1,
 		)
-		asset_depr_schedule = frappe.get_last_doc("Asset Depreciation Schedule", {"asset": asset.name})
-		self.assertEqual(asset_depr_schedule.depreciation_schedule[0].depreciation_amount, 1092.90)

-	# Test for Straight Line Method
-	def test_daily_prorata_based_depreciation_for_straight_line_method(self):
-		asset = create_asset(
-			item_code="Macbook Pro",
-			calculate_depreciation=1,
-			depreciation_method="Straight Line",
-			daily_prorata_based=0,
-			available_for_use_date="2020-02-20",
-			depreciation_start_date="2020-03-01",
-			frequency_of_depreciation=12,
-			total_number_of_depreciations=4,
-			submit=1,
-		)
-		asset_depr_schedule = frappe.get_last_doc("Asset Depreciation Schedule", {"asset": asset.name})
-		self.assertEqual(asset_depr_schedule.depreciation_schedule[0].depreciation_amount, 751.37)
+		expected_schedules = [
+			["2020-03-31", 4480.87, 4480.87],
+			["2021-03-31", 38207.65, 42688.52],
+			["2022-03-31", 22924.59, 65613.11],
+			["2023-03-31", 13754.76, 79367.87],
+			["2024-02-20", 20632.13, 100000],
+		]
+
+		schedules = [
+			[cstr(d.schedule_date), d.depreciation_amount, d.accumulated_depreciation_amount]
+			for d in get_depr_schedule(asset.name, "Draft")
+		]
+		self.assertEqual(schedules, expected_schedules)