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fix: asset monthly WDV and DD schedule [v13] (#34645)

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fix: monthly wdv and dd schedule
This commit is contained in:
Anand Baburajan
2023-04-05 11:45:15 +05:30
committed by GitHub
parent 892c480408
commit fed43aeb85
3 changed files with 178 additions and 63 deletions
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188
erpnext/assets/doctype/asset/asset.py
View File

@@ -296,17 +296,42 @@ class Asset(AccountsController):
if has_pro_rata:
number_of_pending_depreciations += 1
has_wdv_or_dd_non_yearly_pro_rata = False
if (
finance_book.depreciation_method in ("Written Down Value", "Double Declining Balance")
and cint(finance_book.frequency_of_depreciation) != 12
):
has_wdv_or_dd_non_yearly_pro_rata = self.check_is_pro_rata(
finance_book, wdv_or_dd_non_yearly=True
)
skip_row = False
should_get_last_day = is_last_day_of_the_month(finance_book.depreciation_start_date)
depreciation_amount = 0
for n in range(start[finance_book.idx - 1], number_of_pending_depreciations):
# If depreciation is already completed (for double declining balance)
if skip_row:
continue
depreciation_amount = get_depreciation_amount(self, value_after_depreciation, finance_book)
if n > 0 and len(self.get("schedules")) > n - 1:
prev_depreciation_amount = self.get("schedules")[n - 1].depreciation_amount
else:
prev_depreciation_amount = 0
if not has_pro_rata or n < cint(number_of_pending_depreciations) - 1:
depreciation_amount = get_depreciation_amount(
self,
value_after_depreciation,
finance_book,
n,
prev_depreciation_amount,
has_wdv_or_dd_non_yearly_pro_rata,
)
if not has_pro_rata or (
n < (cint(number_of_pending_depreciations) - 1) or number_of_pending_depreciations == 2
):
schedule_date = add_months(
finance_book.depreciation_start_date, n * cint(finance_book.frequency_of_depreciation)
)
@@ -322,7 +347,10 @@ class Asset(AccountsController):
if date_of_disposal:
from_date = self.get_from_date(finance_book.finance_book)
depreciation_amount, days, months = self.get_pro_rata_amt(
finance_book, depreciation_amount, from_date, date_of_disposal
finance_book,
depreciation_amount,
from_date,
date_of_disposal,
)
if depreciation_amount > 0:
@@ -340,12 +368,20 @@ class Asset(AccountsController):
break
# For first row
if has_pro_rata and not self.opening_accumulated_depreciation and n == 0:
if (
(has_pro_rata or has_wdv_or_dd_non_yearly_pro_rata)
and not self.opening_accumulated_depreciation
and n == 0
):
from_date = add_days(
self.available_for_use_date, -1
) # needed to calc depr amount for available_for_use_date too
depreciation_amount, days, months = self.get_pro_rata_amt(
finance_book, depreciation_amount, from_date, finance_book.depreciation_start_date
finance_book,
depreciation_amount,
from_date,
finance_book.depreciation_start_date,
has_wdv_or_dd_non_yearly_pro_rata,
)
# For first depr schedule date will be the start date
@@ -364,7 +400,11 @@ class Asset(AccountsController):
depreciation_amount_without_pro_rata = depreciation_amount
depreciation_amount, days, months = self.get_pro_rata_amt(
finance_book, depreciation_amount, schedule_date, self.to_date
finance_book,
depreciation_amount,
schedule_date,
self.to_date,
has_wdv_or_dd_non_yearly_pro_rata,
)
depreciation_amount = self.get_adjusted_depreciation_amount(
@@ -469,28 +509,37 @@ class Asset(AccountsController):
return add_days(self.available_for_use_date, -1)
# 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, wdv_or_dd_non_yearly=False):
has_pro_rata = False
# 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)
from_date = self.get_modified_available_for_use_date(row, wdv_or_dd_non_yearly)
days = date_diff(row.depreciation_start_date, from_date) + 1
# if frequency_of_depreciation is 12 months, total_days = 365
total_days = get_total_days(row.depreciation_start_date, row.frequency_of_depreciation)
if wdv_or_dd_non_yearly:
total_days = get_total_days(row.depreciation_start_date, 12)
else:
# if frequency_of_depreciation is 12 months, total_days = 365
total_days = get_total_days(row.depreciation_start_date, row.frequency_of_depreciation)
if days < total_days:
has_pro_rata = True
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 get_modified_available_for_use_date(self, row, wdv_or_dd_non_yearly=False):
if wdv_or_dd_non_yearly:
return add_months(
self.available_for_use_date,
(self.number_of_depreciations_booked * 12),
)
else:
return add_months(
self.available_for_use_date,
(self.number_of_depreciations_booked * row.frequency_of_depreciation),
)
def validate_asset_finance_books(self, row):
if flt(row.expected_value_after_useful_life) >= flt(self.gross_purchase_amount):
@@ -893,7 +942,12 @@ class Asset(AccountsController):
float_precision = cint(frappe.db.get_default("float_precision")) or 2
if args.get("depreciation_method") == "Double Declining Balance":
return 200.0 / args.get("total_number_of_depreciations")
return 200.0 / (
(
flt(args.get("total_number_of_depreciations"), 2) * flt(args.get("frequency_of_depreciation"))
)
/ 12
)
if args.get("depreciation_method") == "Written Down Value":
if (
@@ -910,14 +964,29 @@ class Asset(AccountsController):
else:
value = flt(args.get("expected_value_after_useful_life")) / flt(self.gross_purchase_amount)
depreciation_rate = math.pow(value, 1.0 / flt(args.get("total_number_of_depreciations"), 2))
depreciation_rate = math.pow(
value,
1.0
/ (
(
flt(args.get("total_number_of_depreciations"), 2)
* flt(args.get("frequency_of_depreciation"))
)
/ 12
),
)
return flt((100 * (1 - depreciation_rate)), float_precision)
def get_pro_rata_amt(self, row, depreciation_amount, from_date, to_date):
def get_pro_rata_amt(
self, row, depreciation_amount, from_date, to_date, has_wdv_or_dd_non_yearly_pro_rata=False
):
days = date_diff(to_date, from_date)
months = month_diff(to_date, from_date)
total_days = get_total_days(to_date, row.frequency_of_depreciation)
if has_wdv_or_dd_non_yearly_pro_rata:
total_days = get_total_days(to_date, 12)
else:
total_days = get_total_days(to_date, row.frequency_of_depreciation)
return (depreciation_amount * flt(days)) / flt(total_days), days, months
@@ -1178,24 +1247,69 @@ def get_total_days(date, frequency):
@erpnext.allow_regional
def get_depreciation_amount(asset, depreciable_value, row):
def get_depreciation_amount(
asset,
depreciable_value,
row,
schedule_idx=0,
prev_depreciation_amount=0,
has_wdv_or_dd_non_yearly_pro_rata=False,
):
if row.depreciation_method in ("Straight Line", "Manual"):
# 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:
depreciation_amount = (
flt(row.value_after_depreciation) - flt(row.expected_value_after_useful_life)
) / (date_diff(asset.to_date, asset.available_for_use_date) / 365)
# if the Depreciation Schedule is being modified after Asset Repair due to increase in asset value
elif asset.flags.increase_in_asset_value_due_to_repair:
depreciation_amount = (
flt(row.value_after_depreciation) - flt(row.expected_value_after_useful_life)
) / flt(row.total_number_of_depreciations)
# if the Depreciation Schedule is being prepared for the first time
else:
depreciation_amount = (
flt(asset.gross_purchase_amount) - flt(row.expected_value_after_useful_life)
) / flt(row.total_number_of_depreciations)
return get_straight_line_or_manual_depr_amount(asset, row)
else:
depreciation_amount = flt(depreciable_value * (flt(row.rate_of_depreciation) / 100))
return get_wdv_or_dd_depr_amount(
depreciable_value,
row.rate_of_depreciation,
row.frequency_of_depreciation,
schedule_idx,
prev_depreciation_amount,
has_wdv_or_dd_non_yearly_pro_rata,
)
return depreciation_amount
def get_straight_line_or_manual_depr_amount(asset, row):
# 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)) / (
date_diff(asset.to_date, asset.available_for_use_date) / 365
)
# if the Depreciation Schedule is being modified after Asset Repair due to increase in asset value
elif asset.flags.increase_in_asset_value_due_to_repair:
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 prepared for the first time
else:
return (flt(asset.gross_purchase_amount) - flt(row.expected_value_after_useful_life)) / flt(
row.total_number_of_depreciations
)
def get_wdv_or_dd_depr_amount(
depreciable_value,
rate_of_depreciation,
frequency_of_depreciation,
schedule_idx,
prev_depreciation_amount,
has_wdv_or_dd_non_yearly_pro_rata,
):
if cint(frequency_of_depreciation) == 12:
return flt(depreciable_value) * (flt(rate_of_depreciation) / 100)
else:
if has_wdv_or_dd_non_yearly_pro_rata:
if schedule_idx == 0:
return flt(depreciable_value) * (flt(rate_of_depreciation) / 100)
elif schedule_idx % (12 / cint(frequency_of_depreciation)) == 1:
return (
flt(depreciable_value) * flt(frequency_of_depreciation) * (flt(rate_of_depreciation) / 1200)
)
else:
return prev_depreciation_amount
else:
if schedule_idx % (12 / cint(frequency_of_depreciation)) == 0:
return (
flt(depreciable_value) * flt(frequency_of_depreciation) * (flt(rate_of_depreciation) / 1200)
)
else:
return prev_depreciation_amount

12
erpnext/assets/doctype/asset/test_asset.py
View File

@@ -806,12 +806,12 @@ class TestDepreciationMethods(AssetSetup):
)
expected_schedules = [
["2022-02-28", 647.25, 647.25],
["2022-03-31", 1210.71, 1857.96],
["2022-04-30", 1053.99, 2911.95],
["2022-05-31", 917.55, 3829.5],
["2022-06-30", 798.77, 4628.27],
["2022-07-15", 371.73, 5000.0],
["2022-02-28", 310.89, 310.89],
["2022-03-31", 654.45, 965.34],
["2022-04-30", 654.45, 1619.79],
["2022-05-31", 654.45, 2274.24],
["2022-06-30", 654.45, 2928.69],
["2022-07-15", 2071.31, 5000.0],
]
schedules = [

41
erpnext/regional/india/utils.py
View File

@@ -17,6 +17,10 @@ from frappe.utils import (
)
from six import string_types
from erpnext.assets.doctype.asset.asset import (
get_straight_line_or_manual_depr_amount,
get_wdv_or_dd_depr_amount,
)
from erpnext.controllers.accounts_controller import get_taxes_and_charges
from erpnext.controllers.taxes_and_totals import get_itemised_tax, get_itemised_taxable_amount
from erpnext.hr.utils import get_salary_assignments
@@ -1099,23 +1103,16 @@ def update_taxable_values(doc, method):
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,
schedule_idx=0,
prev_depreciation_amount=0,
has_wdv_or_dd_non_yearly_pro_rata=False,
):
if row.depreciation_method in ("Straight Line", "Manual"):
# 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:
depreciation_amount = (
flt(row.value_after_depreciation) - flt(row.expected_value_after_useful_life)
) / (date_diff(asset.to_date, asset.available_for_use_date) / 365)
# if the Depreciation Schedule is being modified after Asset Repair due to increase in asset value
elif asset.flags.increase_in_asset_value_due_to_repair:
depreciation_amount = (
flt(row.value_after_depreciation) - flt(row.expected_value_after_useful_life)
) / flt(row.total_number_of_depreciations)
# if the Depreciation Schedule is being prepared for the first time
else:
depreciation_amount = (
flt(asset.gross_purchase_amount) - flt(row.expected_value_after_useful_life)
) / flt(row.total_number_of_depreciations)
return get_straight_line_or_manual_depr_amount(asset, row)
else:
rate_of_depreciation = row.rate_of_depreciation
# if its the first depreciation
@@ -1130,10 +1127,14 @@ def get_depreciation_amount(asset, depreciable_value, row):
"As per IT Act, the rate of depreciation for the first depreciation entry is reduced by 50%."
)
)
depreciation_amount = flt(depreciable_value * (flt(rate_of_depreciation) / 100))
return depreciation_amount
return get_wdv_or_dd_depr_amount(
depreciable_value,
rate_of_depreciation,
row.frequency_of_depreciation,
schedule_idx,
prev_depreciation_amount,
has_wdv_or_dd_non_yearly_pro_rata,
)
def set_item_tax_from_hsn_code(item):