fix: incorrect schedule in asset value adjustment (#36725)

* fix: incorrect schedule in asset value adjustment

* chore: remove unnecessary commented code

* test: check schedules in test

* test: improving the test

* chore: better function name

* chore: use None instead of 0 for default value after depr

* chore: typo

erpnext/assets/doctype/asset/asset.py

@@ -81,18 +81,27 @@ class Asset(AccountsController):
 				_("Purchase Invoice cannot be made against an existing asset {0}").format(self.name)
 			)
 
-	def prepare_depreciation_data(self, date_of_disposal=None, date_of_return=None):
+	def prepare_depreciation_data(
+		self,
+		date_of_disposal=None,
+		date_of_return=None,
+		value_after_depreciation=None,
+		ignore_booked_entry=False,
+	):
 		if self.calculate_depreciation:
 			self.value_after_depreciation = 0
 			self.set_depreciation_rate()
 			if self.should_prepare_depreciation_schedule():
-				self.make_depreciation_schedule(date_of_disposal)
+				self.make_depreciation_schedule(date_of_disposal, value_after_depreciation)
-				self.set_accumulated_depreciation(date_of_disposal, date_of_return)
+				self.set_accumulated_depreciation(date_of_disposal, date_of_return, ignore_booked_entry)
 		else:
 			self.finance_books = []
-			self.value_after_depreciation = flt(self.gross_purchase_amount) - flt(
+			if value_after_depreciation:
-				self.opening_accumulated_depreciation
+				self.value_after_depreciation = value_after_depreciation
-			)
+			else:
+				self.value_after_depreciation = flt(self.gross_purchase_amount) - flt(
+					self.opening_accumulated_depreciation
+				)
 
 	def should_prepare_depreciation_schedule(self):
 		if not self.get("schedules"):
@@ -285,7 +294,7 @@ class Asset(AccountsController):
 				self.get_depreciation_rate(d, on_validate=True), d.precision("rate_of_depreciation")
 			)
 
-	def make_depreciation_schedule(self, date_of_disposal):
+	def make_depreciation_schedule(self, date_of_disposal, value_after_depreciation=None):
 		if not self.get("schedules"):
 			self.schedules = []
 
@@ -295,24 +304,30 @@ class Asset(AccountsController):
 		start = self.clear_depreciation_schedule()
 
 		for finance_book in self.get("finance_books"):
-			self._make_depreciation_schedule(finance_book, start, date_of_disposal)
+			self._make_depreciation_schedule(
+				finance_book, start, date_of_disposal, value_after_depreciation
+			)
 
 		if len(self.get("finance_books")) > 1 and any(start):
 			self.sort_depreciation_schedule()
 
-	def _make_depreciation_schedule(self, finance_book, start, date_of_disposal):
+	def _make_depreciation_schedule(
+		self, finance_book, start, date_of_disposal, value_after_depreciation=None
+	):
 		self.validate_asset_finance_books(finance_book)
 
-		value_after_depreciation = self._get_value_after_depreciation_for_making_schedule(finance_book)
+		if not value_after_depreciation:
+			value_after_depreciation = self._get_value_after_depreciation_for_making_schedule(finance_book)
+
 		finance_book.value_after_depreciation = value_after_depreciation
 
-		number_of_pending_depreciations = cint(finance_book.total_number_of_depreciations) - cint(
+		final_number_of_depreciations = cint(finance_book.total_number_of_depreciations) - cint(
 			self.number_of_depreciations_booked
 		)
 
 		has_pro_rata = self.check_is_pro_rata(finance_book)
 		if has_pro_rata:
-			number_of_pending_depreciations += 1
+			final_number_of_depreciations += 1
 
 		has_wdv_or_dd_non_yearly_pro_rata = False
 		if (
@@ -328,7 +343,9 @@ class Asset(AccountsController):
 
 		depreciation_amount = 0
 
-		for n in range(start[finance_book.idx - 1], number_of_pending_depreciations):
+		number_of_pending_depreciations = final_number_of_depreciations - start[finance_book.idx - 1]
+
+		for n in range(start[finance_book.idx - 1], final_number_of_depreciations):
 			# If depreciation is already completed (for double declining balance)
 			if skip_row:
 				continue
@@ -345,10 +362,11 @@ class Asset(AccountsController):
 				n,
 				prev_depreciation_amount,
 				has_wdv_or_dd_non_yearly_pro_rata,
+				number_of_pending_depreciations,
 			)
 
 			if not has_pro_rata or (
-				n < (cint(number_of_pending_depreciations) - 1) or number_of_pending_depreciations == 2
+				n < (cint(final_number_of_depreciations) - 1) or final_number_of_depreciations == 2
 			):
 				schedule_date = add_months(
 					finance_book.depreciation_start_date, n * cint(finance_book.frequency_of_depreciation)
@@ -416,7 +434,7 @@ class Asset(AccountsController):
 				)
 
 			# For last row
-			elif has_pro_rata and n == cint(number_of_pending_depreciations) - 1:
+			elif has_pro_rata and n == cint(final_number_of_depreciations) - 1:
 				if not self.flags.increase_in_asset_life:
 					# In case of increase_in_asset_life, the self.to_date is already set on asset_repair submission
 					self.to_date = add_months(
@@ -447,7 +465,7 @@ class Asset(AccountsController):
 			# Adjust depreciation amount in the last period based on the expected value after useful life
 			if finance_book.expected_value_after_useful_life and (
 				(
-					n == cint(number_of_pending_depreciations) - 1
+					n == cint(final_number_of_depreciations) - 1
 					and value_after_depreciation != finance_book.expected_value_after_useful_life
 				)
 				or value_after_depreciation < finance_book.expected_value_after_useful_life
@@ -690,7 +708,10 @@ class Asset(AccountsController):
 					if s.finance_book_id == d.finance_book_id
 					and (s.depreciation_method == "Straight Line" or s.depreciation_method == "Manual")
 				]
-				accumulated_depreciation = flt(self.opening_accumulated_depreciation)
+				if i > 0 and self.flags.decrease_in_asset_value_due_to_value_adjustment:
+					accumulated_depreciation = self.get("schedules")[i - 1].accumulated_depreciation_amount
+				else:
+					accumulated_depreciation = flt(self.opening_accumulated_depreciation)
 				value_after_depreciation = flt(
 					self.get("finance_books")[cint(d.finance_book_id) - 1].value_after_depreciation
 				)
@@ -1296,11 +1317,14 @@ def get_depreciation_amount(
 	schedule_idx=0,
 	prev_depreciation_amount=0,
 	has_wdv_or_dd_non_yearly_pro_rata=False,
+	number_of_pending_depreciations=0,
 ):
 	frappe.flags.company = asset.company
 
 	if fb_row.depreciation_method in ("Straight Line", "Manual"):
-		return get_straight_line_or_manual_depr_amount(asset, fb_row, schedule_idx)
+		return get_straight_line_or_manual_depr_amount(
+			asset, fb_row, schedule_idx, number_of_pending_depreciations
+		)
 	else:
 		rate_of_depreciation = get_updated_rate_of_depreciation_for_wdv_and_dd(
 			asset, depreciable_value, fb_row
@@ -1320,7 +1344,9 @@ def get_updated_rate_of_depreciation_for_wdv_and_dd(asset, depreciable_value, fb
 	return fb_row.rate_of_depreciation
 
 
-def get_straight_line_or_manual_depr_amount(asset, row, schedule_idx):
+def get_straight_line_or_manual_depr_amount(
+	asset, row, schedule_idx, number_of_pending_depreciations
+):
 	# if the Depreciation Schedule is being modified after Asset Repair due to increase in asset life and value
 	if asset.flags.increase_in_asset_life:
 		return (flt(row.value_after_depreciation) - flt(row.expected_value_after_useful_life)) / (
@@ -1331,6 +1357,36 @@ def get_straight_line_or_manual_depr_amount(asset, row, schedule_idx):
 		return (flt(row.value_after_depreciation) - flt(row.expected_value_after_useful_life)) / flt(
 			row.total_number_of_depreciations
 		)
+	# if the Depreciation Schedule is being modified after Asset Value Adjustment due to decrease in asset value
+	elif asset.flags.decrease_in_asset_value_due_to_value_adjustment:
+		if row.daily_depreciation:
+			daily_depr_amount = (
+				flt(row.value_after_depreciation) - flt(row.expected_value_after_useful_life)
+			) / date_diff(
+				add_months(
+					row.depreciation_start_date,
+					flt(row.total_number_of_depreciations - asset.number_of_depreciations_booked)
+					* row.frequency_of_depreciation,
+				),
+				add_months(
+					row.depreciation_start_date,
+					flt(
+						row.total_number_of_depreciations
+						- asset.number_of_depreciations_booked
+						- number_of_pending_depreciations
+					)
+					* row.frequency_of_depreciation,
+				),
+			)
+			to_date = add_months(row.depreciation_start_date, schedule_idx * row.frequency_of_depreciation)
+			from_date = add_months(
+				row.depreciation_start_date, (schedule_idx - 1) * row.frequency_of_depreciation
+			)
+			return daily_depr_amount * date_diff(to_date, from_date)
+		else:
+			return (
+				flt(row.value_after_depreciation) - flt(row.expected_value_after_useful_life)
+			) / number_of_pending_depreciations
 	# if the Depreciation Schedule is being prepared for the first time
 	else:
 		if row.daily_depreciation:

erpnext/assets/doctype/asset_value_adjustment/asset_value_adjustment.py

@@ -5,15 +5,12 @@
 import frappe
 from frappe import _
 from frappe.model.document import Document
-from frappe.utils import cint, date_diff, flt, formatdate, getdate
+from frappe.utils import flt, formatdate, getdate
 
 from erpnext.accounts.doctype.accounting_dimension.accounting_dimension import (
 	get_checks_for_pl_and_bs_accounts,
 )
-from erpnext.assets.doctype.asset.asset import (
+from erpnext.assets.doctype.asset.asset import get_asset_value_after_depreciation
-	get_asset_value_after_depreciation,
-	get_depreciation_amount,
-)
 from erpnext.assets.doctype.asset.depreciation import get_depreciation_accounts
 
 
@@ -25,10 +22,10 @@ class AssetValueAdjustment(Document):
 
 	def on_submit(self):
 		self.make_depreciation_entry()
-		self.reschedule_depreciations(self.new_asset_value)
+		self.update_asset(self.new_asset_value)
 
 	def on_cancel(self):
-		self.reschedule_depreciations(self.current_asset_value)
+		self.update_asset(self.current_asset_value)
 
 	def validate_date(self):
 		asset_purchase_date = frappe.db.get_value("Asset", self.asset, "purchase_date")
@@ -71,12 +68,16 @@ class AssetValueAdjustment(Document):
 			"account": accumulated_depreciation_account,
 			"credit_in_account_currency": self.difference_amount,
 			"cost_center": depreciation_cost_center or self.cost_center,
+			"reference_type": "Asset",
+			"reference_name": asset.name,
 		}
 
 		debit_entry = {
 			"account": depreciation_expense_account,
 			"debit_in_account_currency": self.difference_amount,
 			"cost_center": depreciation_cost_center or self.cost_center,
+			"reference_type": "Asset",
+			"reference_name": asset.name,
 		}
 
 		accounting_dimensions = get_checks_for_pl_and_bs_accounts()
@@ -106,44 +107,11 @@ class AssetValueAdjustment(Document):
 
 		self.db_set("journal_entry", je.name)
 
-	def reschedule_depreciations(self, asset_value):
+	def update_asset(self, asset_value):
 		asset = frappe.get_doc("Asset", self.asset)
-		country = frappe.get_value("Company", self.company, "country")
 
-		for d in asset.finance_books:
+		asset.flags.decrease_in_asset_value_due_to_value_adjustment = True
-			d.value_after_depreciation = asset_value
 
-			if d.depreciation_method in ("Straight Line", "Manual"):
+		asset.prepare_depreciation_data(value_after_depreciation=asset_value, ignore_booked_entry=True)
-				end_date = max(s.schedule_date for s in asset.schedules if cint(s.finance_book_id) == d.idx)
+		asset.flags.ignore_validate_update_after_submit = True
-				total_days = date_diff(end_date, self.date)
+		asset.save()
-				rate_per_day = flt(d.value_after_depreciation - d.expected_value_after_useful_life) / flt(
-					total_days
-				)
-				from_date = self.date
-			else:
-				no_of_depreciations = len(
-					[
-						s.name for s in asset.schedules if (cint(s.finance_book_id) == d.idx and not s.journal_entry)
-					]
-				)
-
-			value_after_depreciation = d.value_after_depreciation
-			for data in asset.schedules:
-				if cint(data.finance_book_id) == d.idx and not data.journal_entry:
-					if d.depreciation_method in ("Straight Line", "Manual"):
-						days = date_diff(data.schedule_date, from_date)
-						depreciation_amount = days * rate_per_day
-						from_date = data.schedule_date
-					else:
-						depreciation_amount = get_depreciation_amount(asset, value_after_depreciation, d)
-
-					if depreciation_amount:
-						value_after_depreciation -= flt(depreciation_amount)
-						data.depreciation_amount = depreciation_amount
-
-			d.db_update()
-
-		asset.set_accumulated_depreciation(ignore_booked_entry=True)
-		for asset_data in asset.schedules:
-			if not asset_data.journal_entry:
-				asset_data.db_update()

erpnext/assets/doctype/asset_value_adjustment/test_asset_value_adjustment.py

@@ -4,9 +4,10 @@
 import unittest
 
 import frappe
-from frappe.utils import add_days, get_last_day, nowdate
+from frappe.utils import add_days, cstr, get_last_day, getdate, nowdate
 
 from erpnext.assets.doctype.asset.asset import get_asset_value_after_depreciation
+from erpnext.assets.doctype.asset.depreciation import post_depreciation_entries
 from erpnext.assets.doctype.asset.test_asset import create_asset_data
 from erpnext.stock.doctype.purchase_receipt.test_purchase_receipt import make_purchase_receipt
 
@@ -46,40 +47,44 @@ class TestAssetValueAdjustment(unittest.TestCase):
 
 	def test_asset_depreciation_value_adjustment(self):
 		pr = make_purchase_receipt(
-			item_code="Macbook Pro", qty=1, rate=100000.0, location="Test Location"
+			item_code="Macbook Pro", qty=1, rate=120000.0, location="Test Location"
 		)
 
 		asset_name = frappe.db.get_value("Asset", {"purchase_receipt": pr.name}, "name")
 		asset_doc = frappe.get_doc("Asset", asset_name)
 		asset_doc.calculate_depreciation = 1
 
-		month_end_date = get_last_day(nowdate())
+		asset_doc.available_for_use_date = "2023-01-15"
-		purchase_date = nowdate() if nowdate() != month_end_date else add_days(nowdate(), -15)
+		asset_doc.purchase_date = "2023-01-15"
-
-		asset_doc.available_for_use_date = purchase_date
-		asset_doc.purchase_date = purchase_date
 		asset_doc.calculate_depreciation = 1
 		asset_doc.append(
 			"finance_books",
 			{
 				"expected_value_after_useful_life": 200,
 				"depreciation_method": "Straight Line",
-				"total_number_of_depreciations": 3,
+				"total_number_of_depreciations": 12,
-				"frequency_of_depreciation": 10,
+				"frequency_of_depreciation": 1,
-				"depreciation_start_date": month_end_date,
+				"depreciation_start_date": "2023-01-31",
 			},
 		)
 		asset_doc.submit()
 
+		post_depreciation_entries(getdate("2023-08-21"))
+
 		current_value = get_asset_value_after_depreciation(asset_doc.name)
 		adj_doc = make_asset_value_adjustment(
-			asset=asset_doc.name, current_asset_value=current_value, new_asset_value=50000.0
+			asset=asset_doc.name,
+			current_asset_value=current_value,
+			new_asset_value=50000.0,
+			date="2023-08-21",
 		)
 		adj_doc.submit()
 
+		asset_doc.reload()
+
 		expected_gle = (
-			("_Test Accumulated Depreciations - _TC", 0.0, 50000.0),
+			("_Test Accumulated Depreciations - _TC", 0.0, 4625.29),
-			("_Test Depreciations - _TC", 50000.0, 0.0),
+			("_Test Depreciations - _TC", 4625.29, 0.0),
 		)
 
 		gle = frappe.db.sql(
@@ -91,6 +96,29 @@ class TestAssetValueAdjustment(unittest.TestCase):
 
 		self.assertSequenceEqual(gle, expected_gle)
 
+		expected_schedules = [
+			["2023-01-31", 5474.73, 5474.73],
+			["2023-02-28", 9983.33, 15458.06],
+			["2023-03-31", 9983.33, 25441.39],
+			["2023-04-30", 9983.33, 35424.72],
+			["2023-05-31", 9983.33, 45408.05],
+			["2023-06-30", 9983.33, 55391.38],
+			["2023-07-31", 9983.33, 65374.71],
+			["2023-08-31", 8300.0, 73674.71],
+			["2023-09-30", 8300.0, 81974.71],
+			["2023-10-31", 8300.0, 90274.71],
+			["2023-11-30", 8300.0, 98574.71],
+			["2023-12-31", 8300.0, 106874.71],
+			["2024-01-15", 8300.0, 115174.71],
+		]
+
+		schedules = [
+			[cstr(d.schedule_date), d.depreciation_amount, d.accumulated_depreciation_amount]
+			for d in asset_doc.get("schedules")
+		]
+
+		self.assertEqual(schedules, expected_schedules)
+
 
 def make_asset_value_adjustment(**args):
 	args = frappe._dict(args)