fix: manual depr entry not updating asset value [v14] (#33788)

* fix: get value_after_depreciation functions and manual depr entry not updating asset value

* fix: reflect manual depr entry in chart and fixed asset register

* fix: add linked JEs in asset connections

* chore: add test

* chore: add patch and fix some things

* chore: get depreciation_expense_account properly

* chore: fix patch

* chore: fix patch

* chore: fix patch again

* chore: rename var in patch

* fix: filter assets with finance books properly

* chore: refactor get_value_after_depreciation

* chore: use dict format for filters in assets_linked_to_fb

* chore: refactor update_asset_value

* chore: sort manual depr entries

erpnext/accounts/doctype/journal_entry/journal_entry.py

@@ -81,6 +81,7 @@ class JournalEntry(AccountsController):
 		self.check_credit_limit()
 		self.make_gl_entries()
 		self.update_advance_paid()
+		self.update_asset_value()
 		self.update_inter_company_jv()
 		self.update_invoice_discounting()
 
@@ -225,6 +226,34 @@ class JournalEntry(AccountsController):
 		for d in to_remove:
 			self.remove(d)
 
+	def update_asset_value(self):
+		if self.voucher_type != "Depreciation Entry":
+			return
+
+		processed_assets = []
+
+		for d in self.get("accounts"):
+			if (
+				d.reference_type == "Asset" and d.reference_name and d.reference_name not in processed_assets
+			):
+				processed_assets.append(d.reference_name)
+
+				asset = frappe.db.get_value(
+					"Asset", d.reference_name, ["calculate_depreciation", "value_after_depreciation"], as_dict=1
+				)
+
+				if asset.calculate_depreciation:
+					continue
+
+				depr_value = d.debit or d.credit
+
+				frappe.db.set_value(
+					"Asset",
+					d.reference_name,
+					"value_after_depreciation",
+					asset.value_after_depreciation - depr_value,
+				)
+
 	def update_inter_company_jv(self):
 		if (
 			self.voucher_type == "Inter Company Journal Entry"
@@ -283,9 +312,20 @@ class JournalEntry(AccountsController):
 				d.db_update()
 
 	def unlink_asset_reference(self):
+		if self.voucher_type != "Depreciation Entry":
+			return
+
+		processed_assets = []
+
 		for d in self.get("accounts"):
-			if d.reference_type == "Asset" and d.reference_name:
+			if (
+				d.reference_type == "Asset" and d.reference_name and d.reference_name not in processed_assets
+			):
+				processed_assets.append(d.reference_name)
+
 				asset = frappe.get_doc("Asset", d.reference_name)
+
+				if asset.calculate_depreciation:
 					for s in asset.get("schedules"):
 						if s.journal_entry == self.name:
 							s.db_set("journal_entry", None)
@@ -296,6 +336,15 @@ class JournalEntry(AccountsController):
 							finance_books.db_update()
 
 							asset.set_status()
+				else:
+					depr_value = d.debit or d.credit
+
+					frappe.db.set_value(
+						"Asset",
+						d.reference_name,
+						"value_after_depreciation",
+						asset.value_after_depreciation + depr_value,
+					)
 
 	def unlink_inter_company_jv(self):
 		if (

erpnext/assets/doctype/asset/asset.js

@@ -205,7 +205,7 @@ frappe.ui.form.on('Asset', {
 		})
 	},
 
-	setup_chart: function(frm) {
+	setup_chart: async function(frm) {
 		if(frm.doc.finance_books.length > 1) {
 			return
 		}
@@ -223,6 +223,7 @@ frappe.ui.form.on('Asset', {
 				flt(frm.doc.opening_accumulated_depreciation));
 		}
 
+		if(frm.doc.calculate_depreciation) {
 			$.each(frm.doc.schedules || [], function(i, v) {
 				x_intervals.push(v.schedule_date);
 				var asset_value = flt(frm.doc.gross_purchase_amount) - flt(v.accumulated_depreciation_amount);
@@ -237,6 +238,19 @@ frappe.ui.form.on('Asset', {
 					}
 				}
 			});
+		} else {
+			let depr_entries = (await frappe.call({
+				method: "get_manual_depreciation_entries",
+				doc: frm.doc,
+			})).message;
+
+			$.each(depr_entries || [], function(i, v) {
+				x_intervals.push(v.posting_date);
+				last_depreciation_date = v.posting_date;
+				let last_asset_value = asset_values[asset_values.length - 1]
+				asset_values.push(last_asset_value - v.value);
+			});
+		}
 
 		if(in_list(["Scrapped", "Sold"], frm.doc.status)) {
 			x_intervals.push(frm.doc.disposal_date);

erpnext/assets/doctype/asset/asset.json

@@ -519,9 +519,15 @@
    "group": "Value",
    "link_doctype": "Asset Value Adjustment",
    "link_fieldname": "asset"
+  },
+  {
+   "group": "Journal Entry",
+   "link_doctype": "Journal Entry",
+   "link_fieldname": "reference_name",
+   "table_fieldname": "accounts"
   }
  ],
- "modified": "2023-01-16 23:35:37.423100",
+ "modified": "2023-01-25 17:45:48.649543",
  "modified_by": "Administrator",
  "module": "Assets",
  "name": "Asset",

erpnext/assets/doctype/asset/asset.py

@@ -244,7 +244,7 @@ class Asset(AccountsController):
 	def _make_depreciation_schedule(self, finance_book, start, date_of_disposal):
 		self.validate_asset_finance_books(finance_book)
 
-		value_after_depreciation = self._get_value_after_depreciation(finance_book)
+		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(
@@ -377,8 +377,7 @@ class Asset(AccountsController):
 		for idx, s in enumerate(self.schedules, 1):
 			s.idx = idx
 
-	def _get_value_after_depreciation(self, finance_book):
+	def _get_value_after_depreciation_for_making_schedule(self, finance_book):
-		# value_after_depreciation - current Asset value
 		if self.docstatus == 1 and finance_book.value_after_depreciation:
 			value_after_depreciation = flt(finance_book.value_after_depreciation)
 		else:
@@ -567,7 +566,9 @@ class Asset(AccountsController):
 
 			if int(d.finance_book_id) not in finance_books:
 				accumulated_depreciation = flt(self.opening_accumulated_depreciation)
-				value_after_depreciation = flt(self.get_value_after_depreciation(d.finance_book_id))
+				value_after_depreciation = flt(
+					self.get("finance_books")[cint(d.finance_book_id) - 1].value_after_depreciation
+				)
 				finance_books.append(int(d.finance_book_id))
 
 			depreciation_amount = flt(d.depreciation_amount, d.precision("depreciation_amount"))
@@ -592,9 +593,6 @@ class Asset(AccountsController):
 				accumulated_depreciation, d.precision("accumulated_depreciation_amount")
 			)
 
-	def get_value_after_depreciation(self, idx):
-		return flt(self.get("finance_books")[cint(idx) - 1].value_after_depreciation)
-
 	def validate_expected_value_after_useful_life(self):
 		for row in self.get("finance_books"):
 			accumulated_depreciation_after_full_schedule = [
@@ -649,10 +647,15 @@ class Asset(AccountsController):
 			movement.cancel()
 
 	def delete_depreciation_entries(self):
+		if self.calculate_depreciation:
 			for d in self.get("schedules"):
 				if d.journal_entry:
 					frappe.get_doc("Journal Entry", d.journal_entry).cancel()
-				d.db_set("journal_entry", None)
+		else:
+			depr_entries = self.get_manual_depreciation_entries()
+
+			for depr_entry in depr_entries or []:
+				frappe.get_doc("Journal Entry", depr_entry.name).cancel()
 
 			self.db_set(
 				"value_after_depreciation",
@@ -688,6 +691,17 @@ class Asset(AccountsController):
 			status = "Cancelled"
 		return status
 
+	def get_value_after_depreciation(self, finance_book=None):
+		if not self.calculate_depreciation:
+			return self.value_after_depreciation
+
+		if not finance_book:
+			return self.get("finance_books")[0].value_after_depreciation
+
+		for row in self.get("finance_books"):
+			if finance_book == row.finance_book:
+				return row.value_after_depreciation
+
 	def get_default_finance_book_idx(self):
 		if not self.get("default_finance_book") and self.company:
 			self.default_finance_book = erpnext.get_default_finance_book(self.company)
@@ -813,6 +827,24 @@ class Asset(AccountsController):
 			make_gl_entries(gl_entries)
 			self.db_set("booked_fixed_asset", 1)
 
+	@frappe.whitelist()
+	def get_manual_depreciation_entries(self):
+		(_, _, depreciation_expense_account) = get_depreciation_accounts(self)
+
+		gle = frappe.qb.DocType("GL Entry")
+
+		records = (
+			frappe.qb.from_(gle)
+			.select(gle.voucher_no.as_("name"), gle.debit.as_("value"), gle.posting_date)
+			.where(gle.against_voucher == self.name)
+			.where(gle.account == depreciation_expense_account)
+			.where(gle.debit != 0)
+			.where(gle.is_cancelled == 0)
+			.orderby(gle.posting_date)
+		).run(as_dict=True)
+
+		return records
+
 	@frappe.whitelist()
 	def get_depreciation_rate(self, args, on_validate=False):
 		if isinstance(args, str):
@@ -857,7 +889,6 @@ def update_maintenance_status():
 
 
 def make_post_gl_entry():
-
 	asset_categories = frappe.db.get_all("Asset Category", fields=["name", "enable_cwip_accounting"])
 
 	for asset_category in asset_categories:
@@ -1010,7 +1041,7 @@ def make_journal_entry(asset_name):
 		depreciation_expense_account,
 	) = get_depreciation_accounts(asset)
 
-	depreciation_cost_center, depreciation_series = frappe.db.get_value(
+	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
@@ -1075,6 +1106,13 @@ def is_cwip_accounting_enabled(asset_category):
 	return cint(frappe.db.get_value("Asset Category", asset_category, "enable_cwip_accounting"))
 
 
+@frappe.whitelist()
+def get_asset_value_after_depreciation(asset_name, finance_book=None):
+	asset = frappe.get_doc("Asset", asset_name)
+
+	return asset.get_value_after_depreciation(finance_book)
+
+
 def get_total_days(date, frequency):
 	period_start_date = add_months(date, cint(frequency) * -1)
 

erpnext/assets/doctype/asset/depreciation.py

@@ -494,18 +494,8 @@ def get_asset_details(asset, finance_book=None):
 	disposal_account, depreciation_cost_center = get_disposal_account_and_cost_center(asset.company)
 	depreciation_cost_center = asset.cost_center or depreciation_cost_center
 
-	idx = 1
+	value_after_depreciation = asset.get_value_after_depreciation(finance_book)
-	if finance_book:
-		for d in asset.finance_books:
-			if d.finance_book == finance_book:
-				idx = d.idx
-				break
 
-	value_after_depreciation = (
-		asset.finance_books[idx - 1].value_after_depreciation
-		if asset.calculate_depreciation
-		else asset.value_after_depreciation
-	)
 	accumulated_depr_amount = flt(asset.gross_purchase_amount) - flt(value_after_depreciation)
 
 	return (

erpnext/assets/doctype/asset/test_asset.py

@@ -15,6 +15,7 @@ from frappe.utils import (
 	nowdate,
 )
 
+from erpnext.accounts.doctype.journal_entry.test_journal_entry import make_journal_entry
 from erpnext.accounts.doctype.purchase_invoice.test_purchase_invoice import make_purchase_invoice
 from erpnext.assets.doctype.asset.asset import (
 	make_sales_invoice,
@@ -1442,6 +1443,36 @@ class TestDepreciationBasics(AssetSetup):
 		for i, schedule in enumerate(asset.schedules):
 			self.assertEqual(getdate(expected_dates[i]), getdate(schedule.schedule_date))
 
+	def test_manual_depreciation_for_existing_asset(self):
+		asset = create_asset(
+			item_code="Macbook Pro",
+			is_existing_asset=1,
+			purchase_date="2020-01-30",
+			available_for_use_date="2020-01-30",
+			submit=1,
+		)
+
+		self.assertEqual(asset.status, "Submitted")
+		self.assertEqual(asset.get("value_after_depreciation"), 100000)
+
+		jv = make_journal_entry(
+			"_Test Depreciations - _TC", "_Test Accumulated Depreciations - _TC", 100, save=False
+		)
+		for d in jv.accounts:
+			d.reference_type = "Asset"
+			d.reference_name = asset.name
+		jv.voucher_type = "Depreciation Entry"
+		jv.insert()
+		jv.submit()
+
+		asset.reload()
+		self.assertEqual(asset.get("value_after_depreciation"), 99900)
+
+		jv.cancel()
+
+		asset.reload()
+		self.assertEqual(asset.get("value_after_depreciation"), 100000)
+
 
 def create_asset_data():
 	if not frappe.db.exists("Asset Category", "Computers"):

erpnext/assets/doctype/asset_capitalization/asset_capitalization.py

@@ -11,6 +11,7 @@ from frappe.utils import cint, flt
 from six import string_types
 
 import erpnext
+from erpnext.assets.doctype.asset.asset import get_asset_value_after_depreciation
 from erpnext.assets.doctype.asset.depreciation import (
 	depreciate_asset,
 	get_gl_entries_on_asset_disposal,
@@ -19,9 +20,6 @@ from erpnext.assets.doctype.asset.depreciation import (
 	reverse_depreciation_entry_made_after_disposal,
 )
 from erpnext.assets.doctype.asset_category.asset_category import get_asset_category_account
-from erpnext.assets.doctype.asset_value_adjustment.asset_value_adjustment import (
-	get_current_asset_value,
-)
 from erpnext.controllers.stock_controller import StockController
 from erpnext.setup.doctype.brand.brand import get_brand_defaults
 from erpnext.setup.doctype.item_group.item_group import get_item_group_defaults
@@ -259,7 +257,9 @@ class AssetCapitalization(StockController):
 		for d in self.get("asset_items"):
 			if d.asset:
 				finance_book = d.get("finance_book") or self.get("finance_book")
-				d.current_asset_value = flt(get_current_asset_value(d.asset, finance_book=finance_book))
+				d.current_asset_value = flt(
+					get_asset_value_after_depreciation(d.asset, finance_book=finance_book)
+				)
 				d.asset_value = get_value_after_depreciation_on_disposal_date(
 					d.asset, self.posting_date, finance_book=finance_book
 				)
@@ -696,7 +696,7 @@ def get_consumed_asset_details(args):
 
 	if args.asset:
 		out.current_asset_value = flt(
-			get_current_asset_value(args.asset, finance_book=args.finance_book)
+			get_asset_value_after_depreciation(args.asset, finance_book=args.finance_book)
 		)
 		out.asset_value = get_value_after_depreciation_on_disposal_date(
 			args.asset, args.posting_date, finance_book=args.finance_book

erpnext/assets/doctype/asset_repair/test_asset_repair.py

@@ -6,7 +6,10 @@ import unittest
 import frappe
 from frappe.utils import flt, nowdate
 
-from erpnext.assets.doctype.asset.asset import get_asset_account
+from erpnext.assets.doctype.asset.asset import (
+	get_asset_account,
+	get_asset_value_after_depreciation,
+)
 from erpnext.assets.doctype.asset.test_asset import (
 	create_asset,
 	create_asset_data,
@@ -106,20 +109,20 @@ class TestAssetRepair(unittest.TestCase):
 
 	def test_increase_in_asset_value_due_to_stock_consumption(self):
 		asset = create_asset(calculate_depreciation=1, submit=1)
-		initial_asset_value = get_asset_value(asset)
+		initial_asset_value = get_asset_value_after_depreciation(asset.name)
 		asset_repair = create_asset_repair(asset=asset, stock_consumption=1, submit=1)
 		asset.reload()
 
-		increase_in_asset_value = get_asset_value(asset) - initial_asset_value
+		increase_in_asset_value = get_asset_value_after_depreciation(asset.name) - initial_asset_value
 		self.assertEqual(asset_repair.stock_items[0].total_value, increase_in_asset_value)
 
 	def test_increase_in_asset_value_due_to_repair_cost_capitalisation(self):
 		asset = create_asset(calculate_depreciation=1, submit=1)
-		initial_asset_value = get_asset_value(asset)
+		initial_asset_value = get_asset_value_after_depreciation(asset.name)
 		asset_repair = create_asset_repair(asset=asset, capitalize_repair_cost=1, submit=1)
 		asset.reload()
 
-		increase_in_asset_value = get_asset_value(asset) - initial_asset_value
+		increase_in_asset_value = get_asset_value_after_depreciation(asset.name) - initial_asset_value
 		self.assertEqual(asset_repair.repair_cost, increase_in_asset_value)
 
 	def test_purchase_invoice(self):
@@ -244,10 +247,6 @@ class TestAssetRepair(unittest.TestCase):
 		)
 
 
-def get_asset_value(asset):
-	return asset.finance_books[0].value_after_depreciation
-
-
 def num_of_depreciations(asset):
 	return asset.finance_books[0].total_number_of_depreciations
 

erpnext/assets/doctype/asset_value_adjustment/asset_value_adjustment.js

@@ -47,7 +47,7 @@ frappe.ui.form.on('Asset Value Adjustment', {
 	set_current_asset_value: function(frm) {
 		if (frm.doc.asset) {
 			frm.call({
-				method: "erpnext.assets.doctype.asset_value_adjustment.asset_value_adjustment.get_current_asset_value",
+				method: "erpnext.assets.doctype.asset.asset.get_asset_value_after_depreciation",
 				args: {
 					asset: frm.doc.asset,
 					finance_book: frm.doc.finance_book

erpnext/assets/doctype/asset_value_adjustment/asset_value_adjustment.py

@@ -10,7 +10,10 @@ from frappe.utils import cint, date_diff, 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 get_depreciation_amount
+from erpnext.assets.doctype.asset.asset import (
+	get_asset_value_after_depreciation,
+	get_depreciation_amount,
+)
 from erpnext.assets.doctype.asset.depreciation import get_depreciation_accounts
 
 
@@ -42,7 +45,7 @@ class AssetValueAdjustment(Document):
 
 	def set_current_asset_value(self):
 		if not self.current_asset_value and self.asset:
-			self.current_asset_value = get_current_asset_value(self.asset, self.finance_book)
+			self.current_asset_value = get_asset_value_after_depreciation(self.asset, self.finance_book)
 
 	def make_depreciation_entry(self):
 		asset = frappe.get_doc("Asset", self.asset)
@@ -142,12 +145,3 @@ class AssetValueAdjustment(Document):
 		for asset_data in asset.schedules:
 			if not asset_data.journal_entry:
 				asset_data.db_update()
-
-
-@frappe.whitelist()
-def get_current_asset_value(asset, finance_book=None):
-	cond = {"parent": asset, "parenttype": "Asset"}
-	if finance_book:
-		cond.update({"finance_book": finance_book})
-
-	return frappe.db.get_value("Asset Finance Book", cond, "value_after_depreciation")

erpnext/assets/doctype/asset_value_adjustment/test_asset_value_adjustment.py

@@ -6,10 +6,8 @@ import unittest
 import frappe
 from frappe.utils import add_days, get_last_day, nowdate
 
+from erpnext.assets.doctype.asset.asset import get_asset_value_after_depreciation
 from erpnext.assets.doctype.asset.test_asset import create_asset_data
-from erpnext.assets.doctype.asset_value_adjustment.asset_value_adjustment import (
-	get_current_asset_value,
-)
 from erpnext.stock.doctype.purchase_receipt.test_purchase_receipt import make_purchase_receipt
 
 
@@ -43,7 +41,7 @@ class TestAssetValueAdjustment(unittest.TestCase):
 		)
 		asset_doc.submit()
 
-		current_value = get_current_asset_value(asset_doc.name)
+		current_value = get_asset_value_after_depreciation(asset_doc.name)
 		self.assertEqual(current_value, 100000.0)
 
 	def test_asset_depreciation_value_adjustment(self):
@@ -73,7 +71,7 @@ class TestAssetValueAdjustment(unittest.TestCase):
 		)
 		asset_doc.submit()
 
-		current_value = get_current_asset_value(asset_doc.name)
+		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
 		)

erpnext/assets/report/fixed_asset_register/fixed_asset_register.py

@@ -4,13 +4,16 @@
 
 import frappe
 from frappe import _
-from frappe.utils import cstr, flt, formatdate, getdate
+from frappe.query_builder.functions import Sum
+from frappe.utils import cstr, formatdate, getdate
 
 from erpnext.accounts.report.financial_statements import (
 	get_fiscal_year_data,
 	get_period_list,
 	validate_fiscal_year,
 )
+from erpnext.assets.doctype.asset.asset import get_asset_value_after_depreciation
+from erpnext.assets.doctype.asset.depreciation import get_depreciation_accounts
 
 
 def execute(filters=None):
@@ -85,6 +88,7 @@ def get_data(filters):
 			"asset_name",
 			"status",
 			"department",
+			"company",
 			"cost_center",
 			"calculate_depreciation",
 			"purchase_receipt",
@@ -98,8 +102,25 @@ def get_data(filters):
 		]
 		assets_record = frappe.db.get_all("Asset", filters=conditions, fields=fields)
 
+	finance_book_filter = ("is", "not set")
+	if filters.finance_book:
+		finance_book_filter = ("=", filters.finance_book)
+
+	assets_linked_to_fb = frappe.db.get_all(
+		doctype="Asset Finance Book",
+		filters={"finance_book": finance_book_filter},
+		pluck="parent",
+	)
+
 	for asset in assets_record:
-		asset_value = get_asset_value(asset, filters.finance_book)
+		if filters.finance_book:
+			if asset.asset_id not in assets_linked_to_fb:
+				continue
+		else:
+			if asset.calculate_depreciation and asset.asset_id not in assets_linked_to_fb:
+				continue
+
+		asset_value = get_asset_value_after_depreciation(asset.asset_id, filters.finance_book)
 		row = {
 			"asset_id": asset.asset_id,
 			"asset_name": asset.asset_name,
@@ -110,7 +131,7 @@ def get_data(filters):
 			or pi_supplier_map.get(asset.purchase_invoice),
 			"gross_purchase_amount": asset.gross_purchase_amount,
 			"opening_accumulated_depreciation": asset.opening_accumulated_depreciation,
-			"depreciated_amount": depreciation_amount_map.get(asset.asset_id) or 0.0,
+			"depreciated_amount": get_depreciation_amount_of_asset(asset, depreciation_amount_map, filters),
 			"available_for_use_date": asset.available_for_use_date,
 			"location": asset.location,
 			"asset_category": asset.asset_category,
@@ -122,21 +143,6 @@ def get_data(filters):
 	return data
 
 
-def get_asset_value(asset, finance_book=None):
-	if not asset.calculate_depreciation:
-		return flt(asset.gross_purchase_amount) - flt(asset.opening_accumulated_depreciation)
-
-	finance_book_filter = ["finance_book", "is", "not set"]
-	if finance_book:
-		finance_book_filter = ["finance_book", "=", finance_book]
-
-	return frappe.db.get_value(
-		doctype="Asset Finance Book",
-		filters=[["parent", "=", asset.asset_id], finance_book_filter],
-		fieldname="value_after_depreciation",
-	)
-
-
 def prepare_chart_data(data, filters):
 	labels_values_map = {}
 	date_field = frappe.scrub(filters.date_based_on)
@@ -182,6 +188,15 @@ def prepare_chart_data(data, filters):
 	}
 
 
+def get_depreciation_amount_of_asset(asset, depreciation_amount_map, filters):
+	if asset.calculate_depreciation:
+		depr_amount = depreciation_amount_map.get(asset.asset_id) or 0.0
+	else:
+		depr_amount = get_manual_depreciation_amount_of_asset(asset, filters)
+
+	return depr_amount
+
+
 def get_finance_book_value_map(filters):
 	date = filters.to_date if filters.filter_based_on == "Date Range" else filters.year_end_date
 
@@ -201,6 +216,31 @@ def get_finance_book_value_map(filters):
 	)
 
 
+def get_manual_depreciation_amount_of_asset(asset, filters):
+	date = filters.to_date if filters.filter_based_on == "Date Range" else filters.year_end_date
+
+	(_, _, depreciation_expense_account) = get_depreciation_accounts(asset)
+
+	gle = frappe.qb.DocType("GL Entry")
+
+	result = (
+		frappe.qb.from_(gle)
+		.select(Sum(gle.debit))
+		.where(gle.against_voucher == asset.asset_id)
+		.where(gle.account == depreciation_expense_account)
+		.where(gle.debit != 0)
+		.where(gle.is_cancelled == 0)
+		.where(gle.posting_date <= date)
+	).run()
+
+	if result and result[0] and result[0][0]:
+		depr_amount = result[0][0]
+	else:
+		depr_amount = 0
+
+	return depr_amount
+
+
 def get_purchase_receipt_supplier_map():
 	return frappe._dict(
 		frappe.db.sql(

erpnext/patches.txt

@@ -325,3 +325,4 @@ erpnext.patches.v14_0.setup_clear_repost_logs
 erpnext.patches.v14_0.create_accounting_dimensions_for_payment_request
 erpnext.patches.v14_0.update_entry_type_for_journal_entry
 erpnext.patches.v14_0.change_autoname_for_tax_withheld_vouchers
+erpnext.patches.v14_0.update_asset_value_for_manual_depr_entries

erpnext/patches/v14_0/update_asset_value_for_manual_depr_entries.py

@@ -0,0 +1,38 @@
+import frappe
+from frappe.query_builder.functions import IfNull, Sum
+
+
+def execute():
+	asset = frappe.qb.DocType("Asset")
+	gle = frappe.qb.DocType("GL Entry")
+	aca = frappe.qb.DocType("Asset Category Account")
+	company = frappe.qb.DocType("Company")
+
+	asset_total_depr_value_map = (
+		frappe.qb.from_(gle)
+		.join(asset)
+		.on(gle.against_voucher == asset.name)
+		.join(aca)
+		.on((aca.parent == asset.asset_category) & (aca.company_name == asset.company))
+		.join(company)
+		.on(company.name == asset.company)
+		.select(Sum(gle.debit).as_("value"), asset.name.as_("asset_name"))
+		.where(
+			gle.account == IfNull(aca.depreciation_expense_account, company.depreciation_expense_account)
+		)
+		.where(gle.debit != 0)
+		.where(gle.is_cancelled == 0)
+		.where(asset.docstatus == 1)
+		.where(asset.calculate_depreciation == 0)
+		.groupby(asset.name)
+	)
+
+	frappe.qb.update(asset).join(asset_total_depr_value_map).on(
+		asset_total_depr_value_map.asset_name == asset.name
+	).set(
+		asset.value_after_depreciation, asset.value_after_depreciation - asset_total_depr_value_map.value
+	).where(
+		asset.docstatus == 1
+	).where(
+		asset.calculate_depreciation == 0
+	).run()