fix: don't add GL Entry for Acc. Depr. while scrapping non-depreciable assets (backport #35714) (#35715)

fix: don't add GL Entry for Acc. Depr. while scrapping non-depreciable assets (#35714)

fix: on asset scrap, don't add gl entry for acc. depr. if no acc. depr.
(cherry picked from commit bb39a2cac7)

Co-authored-by: Anand Baburajan <anandbaburajan@gmail.com>

erpnext/assets/doctype/asset/depreciation.py

@@ -483,6 +483,10 @@ def get_gl_entries_on_asset_disposal(
 			},
 			item=asset,
 		),
+	]
+
+	if accumulated_depr_amount:
+		gl_entries.append(
 			asset.get_gl_dict(
 				{
 					"account": accumulated_depr_account,
@@ -493,7 +497,7 @@ def get_gl_entries_on_asset_disposal(
 				},
 				item=asset,
 			),
-	]
+		)
 
 	profit_amount = flt(selling_amount) - flt(value_after_depreciation)
 	if profit_amount: