fix: incorrect depr schedule and posting dates on selling of existing assets [v14] (#35396)

* fix: use date in asset get gl entries functions

* fix: calc depr amount properly on selling of existing assets

* fix: calc depr amount properly on selling of existing assets again

* chore: remove unnecessary line breaks

erpnext/accounts/doctype/sales_invoice/sales_invoice.py

@@ -1179,7 +1179,12 @@ class SalesInvoice(SellingController):
 
 					if self.is_return:
 						fixed_asset_gl_entries = get_gl_entries_on_asset_regain(
-							asset, item.base_net_amount, item.finance_book, self.get("doctype"), self.get("name")
+							asset,
+							item.base_net_amount,
+							item.finance_book,
+							self.get("doctype"),
+							self.get("name"),
+							self.get("posting_date"),
 						)
 						asset.db_set("disposal_date", None)
 
@@ -1194,7 +1199,12 @@ class SalesInvoice(SellingController):
 							asset.reload()
 
 						fixed_asset_gl_entries = get_gl_entries_on_asset_disposal(
-							asset, item.base_net_amount, item.finance_book, self.get("doctype"), self.get("name")
+							asset,
+							item.base_net_amount,
+							item.finance_book,
+							self.get("doctype"),
+							self.get("name"),
+							self.get("posting_date"),
 						)
 						asset.db_set("disposal_date", self.posting_date)
 

erpnext/assets/doctype/asset/asset.py

@@ -343,7 +343,7 @@ class Asset(AccountsController):
 
 			# if asset is being sold
 			if date_of_disposal:
-				from_date = self.get_from_date(finance_book.finance_book)
+				from_date = self.get_from_date_for_disposal(finance_book)
 				depreciation_amount, days, months = self.get_pro_rata_amt(
 					finance_book,
 					depreciation_amount,
@@ -500,16 +500,19 @@ class Asset(AccountsController):
 
 		return start
 
-	def get_from_date(self, finance_book):
+	def get_from_date_for_disposal(self, finance_book):
 		if not self.get("schedules"):
-			return self.available_for_use_date
+			return add_months(
+				getdate(self.available_for_use_date),
+				(self.number_of_depreciations_booked * finance_book.frequency_of_depreciation),
+			)
 
 		if len(self.finance_books) == 1:
 			return self.schedules[-1].schedule_date
 
 		from_date = ""
 		for schedule in self.get("schedules"):
-			if schedule.finance_book == finance_book:
+			if schedule.finance_book == finance_book.finance_book:
 				from_date = schedule.schedule_date
 
 		if from_date:

erpnext/assets/doctype/asset/depreciation.py

@@ -272,7 +272,7 @@ def scrap_asset(asset_name):
 	je.company = asset.company
 	je.remark = "Scrap Entry for asset {0}".format(asset_name)
 
-	for entry in get_gl_entries_on_asset_disposal(asset):
+	for entry in get_gl_entries_on_asset_disposal(asset, date):
 		entry.update({"reference_type": "Asset", "reference_name": asset_name})
 		je.append("accounts", entry)
 
@@ -395,8 +395,11 @@ def disposal_happens_in_the_future(posting_date_of_disposal):
 
 
 def get_gl_entries_on_asset_regain(
-	asset, selling_amount=0, finance_book=None, voucher_type=None, voucher_no=None
+	asset, selling_amount=0, finance_book=None, voucher_type=None, voucher_no=None, date=None
 ):
+	if not date:
+		date = getdate()
+
 	(
 		fixed_asset_account,
 		asset,
@@ -414,7 +417,7 @@ def get_gl_entries_on_asset_regain(
 				"debit_in_account_currency": asset.gross_purchase_amount,
 				"debit": asset.gross_purchase_amount,
 				"cost_center": depreciation_cost_center,
-				"posting_date": getdate(),
+				"posting_date": date,
 			},
 			item=asset,
 		),
@@ -424,7 +427,7 @@ def get_gl_entries_on_asset_regain(
 				"credit_in_account_currency": accumulated_depr_amount,
 				"credit": accumulated_depr_amount,
 				"cost_center": depreciation_cost_center,
-				"posting_date": getdate(),
+				"posting_date": date,
 			},
 			item=asset,
 		),
@@ -433,7 +436,7 @@ def get_gl_entries_on_asset_regain(
 	profit_amount = abs(flt(value_after_depreciation)) - abs(flt(selling_amount))
 	if profit_amount:
 		get_profit_gl_entries(
-			asset, profit_amount, gl_entries, disposal_account, depreciation_cost_center
+			asset, profit_amount, gl_entries, disposal_account, depreciation_cost_center, date
 		)
 
 	if voucher_type and voucher_no:
@@ -445,8 +448,11 @@ def get_gl_entries_on_asset_regain(
 
 
 def get_gl_entries_on_asset_disposal(
-	asset, selling_amount=0, finance_book=None, voucher_type=None, voucher_no=None
+	asset, selling_amount=0, finance_book=None, voucher_type=None, voucher_no=None, date=None
 ):
+	if not date:
+		date = getdate()
+
 	(
 		fixed_asset_account,
 		asset,
@@ -464,7 +470,7 @@ def get_gl_entries_on_asset_disposal(
 				"credit_in_account_currency": asset.gross_purchase_amount,
 				"credit": asset.gross_purchase_amount,
 				"cost_center": depreciation_cost_center,
-				"posting_date": getdate(),
+				"posting_date": date,
 			},
 			item=asset,
 		),
@@ -474,7 +480,7 @@ def get_gl_entries_on_asset_disposal(
 				"debit_in_account_currency": accumulated_depr_amount,
 				"debit": accumulated_depr_amount,
 				"cost_center": depreciation_cost_center,
-				"posting_date": getdate(),
+				"posting_date": date,
 			},
 			item=asset,
 		),
@@ -483,7 +489,7 @@ def get_gl_entries_on_asset_disposal(
 	profit_amount = flt(selling_amount) - flt(value_after_depreciation)
 	if profit_amount:
 		get_profit_gl_entries(
-			asset, profit_amount, gl_entries, disposal_account, depreciation_cost_center
+			asset, profit_amount, gl_entries, disposal_account, depreciation_cost_center, date
 		)
 
 	if voucher_type and voucher_no:
@@ -517,8 +523,12 @@ def get_asset_details(asset, finance_book=None):
 
 
 def get_profit_gl_entries(
-	asset, profit_amount, gl_entries, disposal_account, depreciation_cost_center
+	asset, profit_amount, gl_entries, disposal_account, depreciation_cost_center, date=None
 ):
+
+	if not date:
+		date = getdate()
+
 	debit_or_credit = "debit" if profit_amount < 0 else "credit"
 	gl_entries.append(
 		asset.get_gl_dict(
@@ -527,7 +537,7 @@ def get_profit_gl_entries(
 				"cost_center": depreciation_cost_center,
 				debit_or_credit: abs(profit_amount),
 				debit_or_credit + "_in_account_currency": abs(profit_amount),
-				"posting_date": getdate(),
+				"posting_date": date,
 			},
 			item=asset,
 		)

erpnext/assets/doctype/asset/test_asset.py

@@ -327,6 +327,79 @@ class TestAsset(AssetSetup):
 		si.cancel()
 		self.assertEqual(frappe.db.get_value("Asset", asset.name, "status"), "Partially Depreciated")
 
+	def test_gle_made_by_asset_sale_for_existing_asset(self):
+		from erpnext.accounts.doctype.sales_invoice.test_sales_invoice import create_sales_invoice
+
+		asset = create_asset(
+			calculate_depreciation=1,
+			available_for_use_date="2020-04-01",
+			purchase_date="2020-04-01",
+			expected_value_after_useful_life=0,
+			total_number_of_depreciations=5,
+			number_of_depreciations_booked=2,
+			frequency_of_depreciation=12,
+			depreciation_start_date="2023-03-31",
+			opening_accumulated_depreciation=24000,
+			gross_purchase_amount=60000,
+			submit=1,
+		)
+
+		expected_depr_values = [
+			["2023-03-31", 12000, 36000],
+			["2024-03-31", 12000, 48000],
+			["2025-03-31", 12000, 60000],
+		]
+
+		for i, schedule in enumerate(asset.schedules):
+			self.assertEqual(getdate(expected_depr_values[i][0]), schedule.schedule_date)
+			self.assertEqual(expected_depr_values[i][1], schedule.depreciation_amount)
+			self.assertEqual(expected_depr_values[i][2], schedule.accumulated_depreciation_amount)
+
+		post_depreciation_entries(date="2023-03-31")
+
+		si = create_sales_invoice(
+			item_code="Macbook Pro", asset=asset.name, qty=1, rate=40000, posting_date=getdate("2023-05-23")
+		)
+		asset.load_from_db()
+
+		self.assertEqual(frappe.db.get_value("Asset", asset.name, "status"), "Sold")
+
+		expected_values = [["2023-03-31", 12000, 36000], ["2023-05-23", 1742.47, 37742.47]]
+
+		for i, schedule in enumerate(asset.schedules):
+			self.assertEqual(getdate(expected_values[i][0]), schedule.schedule_date)
+			self.assertEqual(expected_values[i][1], schedule.depreciation_amount)
+			self.assertEqual(expected_values[i][2], schedule.accumulated_depreciation_amount)
+			self.assertTrue(schedule.journal_entry)
+
+		expected_gle = (
+			(
+				"_Test Accumulated Depreciations - _TC",
+				37742.47,
+				0.0,
+			),
+			(
+				"_Test Fixed Asset - _TC",
+				0.0,
+				60000.0,
+			),
+			(
+				"_Test Gain/Loss on Asset Disposal - _TC",
+				0.0,
+				17742.47,
+			),
+			("Debtors - _TC", 40000.0, 0.0),
+		)
+
+		gle = frappe.db.sql(
+			"""select account, debit, credit from `tabGL Entry`
+			where voucher_type='Sales Invoice' and voucher_no = %s
+			order by account""",
+			si.name,
+		)
+
+		self.assertSequenceEqual(gle, expected_gle)
+
 	def test_asset_with_maintenance_required_status_after_sale(self):
 		asset = create_asset(
 			calculate_depreciation=1,

erpnext/assets/doctype/asset_capitalization/asset_capitalization.py

@@ -436,6 +436,7 @@ class AssetCapitalization(StockController):
 				item.get("finance_book") or self.get("finance_book"),
 				self.get("doctype"),
 				self.get("name"),
+				self.get("posting_date"),
 			)
 
 			asset.db_set("disposal_date", self.posting_date)