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fix: Create Depreciation Schedules for existing Assets accurately (backport #28675)

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Saqib
2021-12-06 16:44:38 +05:30
committed by GitHub
parent 334f22f453 a9bcc869b9
commit ef65774b77
3 changed files with 25 additions and 22 deletions
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24
erpnext/assets/doctype/asset/asset.py
View File

@@ -193,8 +193,7 @@ class Asset(AccountsController):
# value_after_depreciation - current Asset value # value_after_depreciation - current Asset value
if self.docstatus == 1 and d.value_after_depreciation: if self.docstatus == 1 and d.value_after_depreciation:
value_after_depreciation = (flt(d.value_after_depreciation) - value_after_depreciation = flt(d.value_after_depreciation)
flt(self.opening_accumulated_depreciation))
else: else:
value_after_depreciation = (flt(self.gross_purchase_amount) - value_after_depreciation = (flt(self.gross_purchase_amount) -
flt(self.opening_accumulated_depreciation)) flt(self.opening_accumulated_depreciation))
@@ -242,7 +241,7 @@ class Asset(AccountsController):
break break
# For first row # For first row
if has_pro_rata and n==0: if has_pro_rata and not self.opening_accumulated_depreciation and n==0:
depreciation_amount, days, months = self.get_pro_rata_amt(d, depreciation_amount, depreciation_amount, days, months = self.get_pro_rata_amt(d, depreciation_amount,
self.available_for_use_date, d.depreciation_start_date) self.available_for_use_date, d.depreciation_start_date)
@@ -255,7 +254,7 @@ class Asset(AccountsController):
if not self.flags.increase_in_asset_life: 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 # In case of increase_in_asset_life, the self.to_date is already set on asset_repair submission
self.to_date = add_months(self.available_for_use_date, self.to_date = add_months(self.available_for_use_date,
n * cint(d.frequency_of_depreciation)) (n + self.number_of_depreciations_booked) * cint(d.frequency_of_depreciation))
depreciation_amount_without_pro_rata = depreciation_amount depreciation_amount_without_pro_rata = depreciation_amount
@@ -355,7 +354,12 @@ class Asset(AccountsController):
# if it returns True, depreciation_amount will not be equal for the first and last rows # if it returns True, depreciation_amount will not be equal for the first and last rows
def check_is_pro_rata(self, row): def check_is_pro_rata(self, row):
has_pro_rata = False has_pro_rata = False
days = date_diff(row.depreciation_start_date, self.available_for_use_date) + 1
# if not existing asset, from_date = available_for_use_date
# otherwise, if number_of_depreciations_booked = 2, available_for_use_date = 01/01/2020 and frequency_of_depreciation = 12
# from_date = 01/01/2022
from_date = self.get_modified_available_for_use_date(row)
days = date_diff(row.depreciation_start_date, from_date) + 1
# if frequency_of_depreciation is 12 months, total_days = 365 # if frequency_of_depreciation is 12 months, total_days = 365
total_days = get_total_days(row.depreciation_start_date, row.frequency_of_depreciation) total_days = get_total_days(row.depreciation_start_date, row.frequency_of_depreciation)
@@ -365,6 +369,9 @@ class Asset(AccountsController):
return has_pro_rata return has_pro_rata
def get_modified_available_for_use_date(self, row):
return add_months(self.available_for_use_date, (self.number_of_depreciations_booked * row.frequency_of_depreciation))
def validate_asset_finance_books(self, row): def validate_asset_finance_books(self, row):
if flt(row.expected_value_after_useful_life) >= flt(self.gross_purchase_amount): if flt(row.expected_value_after_useful_life) >= flt(self.gross_purchase_amount):
frappe.throw(_("Row {0}: Expected Value After Useful Life must be less than Gross Purchase Amount") frappe.throw(_("Row {0}: Expected Value After Useful Life must be less than Gross Purchase Amount")
@@ -403,6 +410,7 @@ class Asset(AccountsController):
# to ensure that final accumulated depreciation amount is accurate # to ensure that final accumulated depreciation amount is accurate
def get_adjusted_depreciation_amount(self, depreciation_amount_without_pro_rata, depreciation_amount_for_last_row, finance_book): def get_adjusted_depreciation_amount(self, depreciation_amount_without_pro_rata, depreciation_amount_for_last_row, finance_book):
if not self.opening_accumulated_depreciation:
depreciation_amount_for_first_row = self.get_depreciation_amount_for_first_row(finance_book) depreciation_amount_for_first_row = self.get_depreciation_amount_for_first_row(finance_book)
if depreciation_amount_for_first_row + depreciation_amount_for_last_row != depreciation_amount_without_pro_rata: if depreciation_amount_for_first_row + depreciation_amount_for_last_row != depreciation_amount_without_pro_rata:
@@ -853,13 +861,11 @@ def get_total_days(date, frequency):
@erpnext.allow_regional @erpnext.allow_regional
def get_depreciation_amount(asset, depreciable_value, row): def get_depreciation_amount(asset, depreciable_value, row):
depreciation_left = flt(row.total_number_of_depreciations) - flt(asset.number_of_depreciations_booked)
if row.depreciation_method in ("Straight Line", "Manual"): if row.depreciation_method in ("Straight Line", "Manual"):
# if the Depreciation Schedule is being prepared for the first time # if the Depreciation Schedule is being prepared for the first time
if not asset.flags.increase_in_asset_life: if not asset.flags.increase_in_asset_life:
depreciation_amount = (flt(asset.gross_purchase_amount) - flt(asset.opening_accumulated_depreciation) - depreciation_amount = (flt(asset.gross_purchase_amount) -
flt(row.expected_value_after_useful_life)) / depreciation_left flt(row.expected_value_after_useful_life)) / flt(row.total_number_of_depreciations)
# if the Depreciation Schedule is being modified after Asset Repair # if the Depreciation Schedule is being modified after Asset Repair
else: else:

11
erpnext/assets/doctype/asset/test_asset.py
View File

@@ -409,19 +409,18 @@ class TestDepreciationMethods(AssetSetup):
calculate_depreciation = 1, calculate_depreciation = 1,
available_for_use_date = "2030-06-06", available_for_use_date = "2030-06-06",
is_existing_asset = 1, is_existing_asset = 1,
number_of_depreciations_booked = 1, number_of_depreciations_booked = 2,
opening_accumulated_depreciation = 40000, opening_accumulated_depreciation = 47095.89,
expected_value_after_useful_life = 10000, expected_value_after_useful_life = 10000,
depreciation_start_date = "2030-12-31", depreciation_start_date = "2032-12-31",
total_number_of_depreciations = 3, total_number_of_depreciations = 3,
frequency_of_depreciation = 12 frequency_of_depreciation = 12
) )
self.assertEqual(asset.status, "Draft") self.assertEqual(asset.status, "Draft")
expected_schedules = [ expected_schedules = [
["2030-12-31", 14246.58, 54246.58], ["2032-12-31", 30000.0, 77095.89],
["2031-12-31", 25000.00, 79246.58], ["2033-06-06", 12904.11, 90000.0]
["2032-06-06", 10753.42, 90000.00]
] ]
schedules = [[cstr(d.schedule_date), flt(d.depreciation_amount, 2), d.accumulated_depreciation_amount] schedules = [[cstr(d.schedule_date), flt(d.depreciation_amount, 2), d.accumulated_depreciation_amount]
for d in asset.get("schedules")] for d in asset.get("schedules")]

6
erpnext/regional/india/utils.py
View File

@@ -838,13 +838,11 @@ def update_taxable_values(doc, method):
doc.get('items')[item_count - 1].taxable_value += diff doc.get('items')[item_count - 1].taxable_value += diff
def get_depreciation_amount(asset, depreciable_value, row): def get_depreciation_amount(asset, depreciable_value, row):
depreciation_left = flt(row.total_number_of_depreciations) - flt(asset.number_of_depreciations_booked)
if row.depreciation_method in ("Straight Line", "Manual"): if row.depreciation_method in ("Straight Line", "Manual"):
# if the Depreciation Schedule is being prepared for the first time # if the Depreciation Schedule is being prepared for the first time
if not asset.flags.increase_in_asset_life: if not asset.flags.increase_in_asset_life:
depreciation_amount = (flt(asset.gross_purchase_amount) - flt(asset.opening_accumulated_depreciation) - depreciation_amount = (flt(asset.gross_purchase_amount) -
flt(row.expected_value_after_useful_life)) / depreciation_left flt(row.expected_value_after_useful_life)) / flt(row.total_number_of_depreciations)
# if the Depreciation Schedule is being modified after Asset Repair # if the Depreciation Schedule is being modified after Asset Repair
else: else: