perf: asset depreciation entry posting [develop] (#36555)

* perf: optimise post_depreciation_entries and make_depreciation_entry

* chore: fixing minor mistake

* chore: fix asset_value_adjustment test

erpnext/assets/doctype/asset/asset.py

@@ -478,7 +478,9 @@ class Asset(AccountsController):
 
 	@frappe.whitelist()
 	def get_manual_depreciation_entries(self):
-		(_, _, depreciation_expense_account) = get_depreciation_accounts(self)
+		(_, _, depreciation_expense_account) = get_depreciation_accounts(
+			self.asset_category, self.company
+		)
 
 		gle = frappe.qb.DocType("GL Entry")
 
@@ -821,10 +823,10 @@ def get_asset_account(account_name, asset=None, asset_category=None, company=Non
 def make_journal_entry(asset_name):
 	asset = frappe.get_doc("Asset", asset_name)
 	(
-		fixed_asset_account,
+		_,
 		accumulated_depreciation_account,
 		depreciation_expense_account,
-	) = get_depreciation_accounts(asset)
+	) = get_depreciation_accounts(asset.asset_category, asset.company)
 
 	depreciation_cost_center, depreciation_series = frappe.get_cached_value(
 		"Company", asset.company, ["depreciation_cost_center", "series_for_depreciation_entry"]

erpnext/assets/doctype/asset/depreciation.py

@@ -4,6 +4,8 @@
 
 import frappe
 from frappe import _
+from frappe.query_builder import Order
+from frappe.query_builder.functions import Max, Min
 from frappe.utils import (
 	add_months,
 	cint,
@@ -43,11 +45,48 @@ def post_depreciation_entries(date=None):
 	failed_asset_names = []
 	error_log_names = []
 
-	for asset_name in get_depreciable_assets(date):
+	depreciable_asset_depr_schedules_data = get_depreciable_asset_depr_schedules_data(date)
-		asset_doc = frappe.get_doc("Asset", asset_name)
+
+	credit_and_debit_accounts_for_asset_category_and_company = {}
+	depreciation_cost_center_and_depreciation_series_for_company = (
+		get_depreciation_cost_center_and_depreciation_series_for_company()
+	)
+
+	accounting_dimensions = get_checks_for_pl_and_bs_accounts()
+
+	for asset_depr_schedule_data in depreciable_asset_depr_schedules_data:
+		(
+			asset_depr_schedule_name,
+			asset_name,
+			asset_category,
+			asset_company,
+			sch_start_idx,
+			sch_end_idx,
+		) = asset_depr_schedule_data
+
+		if (
+			asset_category,
+			asset_company,
+		) not in credit_and_debit_accounts_for_asset_category_and_company:
+			credit_and_debit_accounts_for_asset_category_and_company.update(
+				{
+					(asset_category, asset_company): get_credit_and_debit_accounts_for_asset_category_and_company(
+						asset_category, asset_company
+					),
+				}
+			)
 
 		try:
-			make_depreciation_entry_for_all_asset_depr_schedules(asset_doc, date)
+			make_depreciation_entry(
+				asset_depr_schedule_name,
+				date,
+				sch_start_idx,
+				sch_end_idx,
+				credit_and_debit_accounts_for_asset_category_and_company[(asset_category, asset_company)],
+				depreciation_cost_center_and_depreciation_series_for_company[asset_company],
+				accounting_dimensions,
+			)
+
 			frappe.db.commit()
 		except Exception as e:
 			frappe.db.rollback()
@@ -62,18 +101,36 @@ def post_depreciation_entries(date=None):
 	frappe.db.commit()
 
 
-def get_depreciable_assets(date):
+def get_depreciable_asset_depr_schedules_data(date):
-	return frappe.db.sql_list(
+	a = frappe.qb.DocType("Asset")
-		"""select distinct a.name
+	ads = frappe.qb.DocType("Asset Depreciation Schedule")
-		from tabAsset a, `tabAsset Depreciation Schedule` ads, `tabDepreciation Schedule` ds
+	ds = frappe.qb.DocType("Depreciation Schedule")
-		where a.name = ads.asset and ads.name = ds.parent and a.docstatus=1 and ads.docstatus=1
+
-			and a.status in ('Submitted', 'Partially Depreciated')
+	res = (
-			and a.calculate_depreciation = 1
+		frappe.qb.from_(ads)
-			and ds.schedule_date<=%s
+		.join(a)
-			and ifnull(ds.journal_entry, '')=''""",
+		.on(ads.asset == a.name)
-		date,
+		.join(ds)
+		.on(ads.name == ds.parent)
+		.select(ads.name, a.name, a.asset_category, a.company, Min(ds.idx) - 1, Max(ds.idx))
+		.where(a.calculate_depreciation == 1)
+		.where(a.docstatus == 1)
+		.where(ads.docstatus == 1)
+		.where(a.status.isin(["Submitted", "Partially Depreciated"]))
+		.where(ds.journal_entry.isnull())
+		.where(ds.schedule_date <= date)
+		.groupby(ads.name)
+		.orderby(a.creation, order=Order.desc)
 	)
 
+	acc_frozen_upto = get_acc_frozen_upto()
+	if acc_frozen_upto:
+		res = res.where(ds.schedule_date > acc_frozen_upto)
+
+	res = res.run()
+
+	return res
+
 
 def make_depreciation_entry_for_all_asset_depr_schedules(asset_doc, date=None):
 	for row in asset_doc.get("finance_books"):
@@ -83,8 +140,60 @@ def make_depreciation_entry_for_all_asset_depr_schedules(asset_doc, date=None):
 		make_depreciation_entry(asset_depr_schedule_name, date)
 
 
+def get_acc_frozen_upto():
+	acc_frozen_upto = frappe.db.get_single_value("Accounts Settings", "acc_frozen_upto")
+
+	if not acc_frozen_upto:
+		return
+
+	frozen_accounts_modifier = frappe.db.get_single_value(
+		"Accounts Settings", "frozen_accounts_modifier"
+	)
+
+	if frozen_accounts_modifier not in frappe.get_roles() or frappe.session.user == "Administrator":
+		return getdate(acc_frozen_upto)
+
+	return
+
+
+def get_credit_and_debit_accounts_for_asset_category_and_company(asset_category, company):
+	(
+		_,
+		accumulated_depreciation_account,
+		depreciation_expense_account,
+	) = get_depreciation_accounts(asset_category, company)
+
+	credit_account, debit_account = get_credit_and_debit_accounts(
+		accumulated_depreciation_account, depreciation_expense_account
+	)
+
+	return (credit_account, debit_account)
+
+
+def get_depreciation_cost_center_and_depreciation_series_for_company():
+	company_names = frappe.db.get_all("Company", pluck="name")
+
+	res = {}
+
+	for company_name in company_names:
+		depreciation_cost_center, depreciation_series = frappe.get_cached_value(
+			"Company", company_name, ["depreciation_cost_center", "series_for_depreciation_entry"]
+		)
+		res.update({company_name: (depreciation_cost_center, depreciation_series)})
+
+	return res
+
+
 @frappe.whitelist()
-def make_depreciation_entry(asset_depr_schedule_name, date=None):
+def make_depreciation_entry(
+	asset_depr_schedule_name,
+	date=None,
+	sch_start_idx=None,
+	sch_end_idx=None,
+	credit_and_debit_accounts=None,
+	depreciation_cost_center_and_depreciation_series=None,
+	accounting_dimensions=None,
+):
 	frappe.has_permission("Journal Entry", throw=True)
 
 	if not date:
@@ -92,40 +201,91 @@ def make_depreciation_entry(asset_depr_schedule_name, date=None):
 
 	asset_depr_schedule_doc = frappe.get_doc("Asset Depreciation Schedule", asset_depr_schedule_name)
 
-	asset_name = asset_depr_schedule_doc.asset
+	asset = frappe.get_doc("Asset", asset_depr_schedule_doc.asset)
 
-	asset = frappe.get_doc("Asset", asset_name)
+	if credit_and_debit_accounts:
-	(
+		credit_account, debit_account = credit_and_debit_accounts
-		fixed_asset_account,
+	else:
-		accumulated_depreciation_account,
+		credit_account, debit_account = get_credit_and_debit_accounts_for_asset_category_and_company(
-		depreciation_expense_account,
+			asset.asset_category, asset.company
-	) = get_depreciation_accounts(asset)
+		)
 
+	if depreciation_cost_center_and_depreciation_series:
+		depreciation_cost_center, depreciation_series = depreciation_cost_center_and_depreciation_series
+	else:
 		depreciation_cost_center, depreciation_series = frappe.get_cached_value(
 			"Company", asset.company, ["depreciation_cost_center", "series_for_depreciation_entry"]
 		)
 
 	depreciation_cost_center = asset.cost_center or depreciation_cost_center
 
+	if not accounting_dimensions:
 		accounting_dimensions = get_checks_for_pl_and_bs_accounts()
 
-	for d in asset_depr_schedule_doc.get("depreciation_schedule"):
+	depreciation_posting_error = None
-		if not d.journal_entry and getdate(d.schedule_date) <= getdate(date):
+
+	for d in asset_depr_schedule_doc.get("depreciation_schedule")[
+		sch_start_idx or 0 : sch_end_idx or len(asset_depr_schedule_doc.get("depreciation_schedule"))
+	]:
+		try:
+			_make_journal_entry_for_depreciation(
+				asset_depr_schedule_doc,
+				asset,
+				date,
+				d,
+				sch_start_idx,
+				sch_end_idx,
+				depreciation_cost_center,
+				depreciation_series,
+				credit_account,
+				debit_account,
+				accounting_dimensions,
+			)
+			frappe.db.commit()
+		except Exception as e:
+			frappe.db.rollback()
+			depreciation_posting_error = e
+
+	asset.set_status()
+
+	if not depreciation_posting_error:
+		asset.db_set("depr_entry_posting_status", "Successful")
+		return asset_depr_schedule_doc
+
+	raise depreciation_posting_error
+
+
+def _make_journal_entry_for_depreciation(
+	asset_depr_schedule_doc,
+	asset,
+	date,
+	depr_schedule,
+	sch_start_idx,
+	sch_end_idx,
+	depreciation_cost_center,
+	depreciation_series,
+	credit_account,
+	debit_account,
+	accounting_dimensions,
+):
+	if not (sch_start_idx and sch_end_idx) and not (
+		not depr_schedule.journal_entry and getdate(depr_schedule.schedule_date) <= getdate(date)
+	):
+		return
+
 	je = frappe.new_doc("Journal Entry")
 	je.voucher_type = "Depreciation Entry"
 	je.naming_series = depreciation_series
-			je.posting_date = d.schedule_date
+	je.posting_date = depr_schedule.schedule_date
 	je.company = asset.company
 	je.finance_book = asset_depr_schedule_doc.finance_book
-			je.remark = "Depreciation Entry against {0} worth {1}".format(asset_name, d.depreciation_amount)
+	je.remark = "Depreciation Entry against {0} worth {1}".format(
-
+		asset.name, depr_schedule.depreciation_amount
-			credit_account, debit_account = get_credit_and_debit_accounts(
-				accumulated_depreciation_account, depreciation_expense_account
 	)
 
 	credit_entry = {
 		"account": credit_account,
-				"credit_in_account_currency": d.depreciation_amount,
+		"credit_in_account_currency": depr_schedule.depreciation_amount,
 		"reference_type": "Asset",
 		"reference_name": asset.name,
 		"cost_center": depreciation_cost_center,
@@ -133,7 +293,7 @@ def make_depreciation_entry(asset_depr_schedule_name, date=None):
 
 	debit_entry = {
 		"account": debit_account,
-				"debit_in_account_currency": d.depreciation_amount,
+		"debit_in_account_currency": depr_schedule.depreciation_amount,
 		"reference_type": "Asset",
 		"reference_name": asset.name,
 		"cost_center": depreciation_cost_center,
@@ -157,35 +317,28 @@ def make_depreciation_entry(asset_depr_schedule_name, date=None):
 			)
 
 	je.append("accounts", credit_entry)
-
 	je.append("accounts", debit_entry)
 
 	je.flags.ignore_permissions = True
 	je.flags.planned_depr_entry = True
 	je.save()
 
-			d.db_set("journal_entry", je.name)
+	depr_schedule.db_set("journal_entry", je.name)
 
 	if not je.meta.get_workflow():
 		je.submit()
 		idx = cint(asset_depr_schedule_doc.finance_book_id)
 		row = asset.get("finance_books")[idx - 1]
-				row.value_after_depreciation -= d.depreciation_amount
+		row.value_after_depreciation -= depr_schedule.depreciation_amount
 		row.db_update()
 
-	asset.db_set("depr_entry_posting_status", "Successful")
 
-	asset.set_status()
+def get_depreciation_accounts(asset_category, company):
-
-	return asset_depr_schedule_doc
-
-
-def get_depreciation_accounts(asset):
 	fixed_asset_account = accumulated_depreciation_account = depreciation_expense_account = None
 
 	accounts = frappe.db.get_value(
 		"Asset Category Account",
-		filters={"parent": asset.asset_category, "company_name": asset.company},
+		filters={"parent": asset_category, "company_name": company},
 		fieldname=[
 			"fixed_asset_account",
 			"accumulated_depreciation_account",
@@ -201,7 +354,7 @@ def get_depreciation_accounts(asset):
 
 	if not accumulated_depreciation_account or not depreciation_expense_account:
 		accounts = frappe.get_cached_value(
-			"Company", asset.company, ["accumulated_depreciation_account", "depreciation_expense_account"]
+			"Company", company, ["accumulated_depreciation_account", "depreciation_expense_account"]
 		)
 
 		if not accumulated_depreciation_account:
@@ -216,7 +369,7 @@ def get_depreciation_accounts(asset):
 	):
 		frappe.throw(
 			_("Please set Depreciation related Accounts in Asset Category {0} or Company {1}").format(
-				asset.asset_category, asset.company
+				asset_category, company
 			)
 		)
 
@@ -565,8 +718,8 @@ def get_gl_entries_on_asset_disposal(
 
 
 def get_asset_details(asset, finance_book=None):
-	fixed_asset_account, accumulated_depr_account, depr_expense_account = get_depreciation_accounts(
+	fixed_asset_account, accumulated_depr_account, _ = get_depreciation_accounts(
-		asset
+		asset.asset_category, asset.company
 	)
 	disposal_account, depreciation_cost_center = get_disposal_account_and_cost_center(asset.company)
 	depreciation_cost_center = asset.cost_center or depreciation_cost_center

erpnext/assets/doctype/asset_value_adjustment/asset_value_adjustment.py

@@ -64,10 +64,10 @@ class AssetValueAdjustment(Document):
 	def make_depreciation_entry(self):
 		asset = frappe.get_doc("Asset", self.asset)
 		(
-			fixed_asset_account,
+			_,
 			accumulated_depreciation_account,
 			depreciation_expense_account,
-		) = get_depreciation_accounts(asset)
+		) = get_depreciation_accounts(asset.asset_category, asset.company)
 
 		depreciation_cost_center, depreciation_series = frappe.get_cached_value(
 			"Company", asset.company, ["depreciation_cost_center", "series_for_depreciation_entry"]
@@ -78,9 +78,7 @@ class AssetValueAdjustment(Document):
 		je.naming_series = depreciation_series
 		je.posting_date = self.date
 		je.company = self.company
-		je.remark = _("Depreciation Entry against {0} worth {1}").format(
+		je.remark = "Depreciation Entry against {0} worth {1}".format(self.asset, self.difference_amount)
-			self.asset, self.difference_amount
-		)
 		je.finance_book = self.finance_book
 
 		credit_entry = {

erpnext/hooks.py

@@ -429,7 +429,6 @@ scheduler_events = {
 		"erpnext.controllers.accounts_controller.update_invoice_status",
 		"erpnext.accounts.doctype.fiscal_year.fiscal_year.auto_create_fiscal_year",
 		"erpnext.projects.doctype.task.task.set_tasks_as_overdue",
-		"erpnext.assets.doctype.asset.depreciation.post_depreciation_entries",
 		"erpnext.stock.doctype.serial_no.serial_no.update_maintenance_status",
 		"erpnext.buying.doctype.supplier_scorecard.supplier_scorecard.refresh_scorecards",
 		"erpnext.setup.doctype.company.company.cache_companies_monthly_sales_history",
@@ -454,6 +453,7 @@ scheduler_events = {
 		"erpnext.setup.doctype.email_digest.email_digest.send",
 		"erpnext.manufacturing.doctype.bom_update_tool.bom_update_tool.auto_update_latest_price_in_all_boms",
 		"erpnext.crm.utils.open_leads_opportunities_based_on_todays_event",
+		"erpnext.assets.doctype.asset.depreciation.post_depreciation_entries",
 	],
 	"monthly_long": [
 		"erpnext.accounts.deferred_revenue.process_deferred_accounting",