diff --git a/erpnext/accounts/report/asset_depreciation_ledger/asset_depreciation_ledger.py b/erpnext/accounts/report/asset_depreciation_ledger/asset_depreciation_ledger.py
index ed132d942ba..79873bc6e12 100644
--- a/erpnext/accounts/report/asset_depreciation_ledger/asset_depreciation_ledger.py
+++ b/erpnext/accounts/report/asset_depreciation_ledger/asset_depreciation_ledger.py
@@ -15,10 +15,7 @@ def execute(filters=None):
 
 def get_data(filters):
 	data = []
-	depreciation_accounts = frappe.db.sql_list(
-		""" select name from tabAccount
-		where ifnull(account_type, '') = 'Depreciation' """
-	)
+	depreciation_accounts = frappe.get_all("Account", filters={"account_type": "Depreciation"}, pluck="name")
 
 	filters_data = [
 		["company", "=", filters.get("company")],
@@ -33,10 +30,8 @@ def get_data(filters):
 		filters_data.append(["against_voucher", "=", filters.get("asset")])
 
 	if filters.get("asset_category"):
-		assets = frappe.db.sql_list(
-			"""select name from tabAsset
-			where asset_category = %s and docstatus=1""",
-			filters.get("asset_category"),
+		assets = frappe.get_all(
+			"Asset", filters={"asset_category": filters.get("asset_category"), "docstatus": 1}, pluck="name"
 		)
 
 		filters_data.append(["against_voucher", "in", assets])
diff --git a/erpnext/accounts/report/asset_depreciation_ledger/test_asset_depreciation_ledger.py b/erpnext/accounts/report/asset_depreciation_ledger/test_asset_depreciation_ledger.py
new file mode 100644
index 00000000000..a64c96a0174
--- /dev/null
+++ b/erpnext/accounts/report/asset_depreciation_ledger/test_asset_depreciation_ledger.py
@@ -0,0 +1,18 @@
+# Copyright (c) 2024, Frappe Technologies Pvt. Ltd. and contributors
+# For license information, please see license.txt
+
+import frappe
+
+from erpnext.accounts.report.asset_depreciation_ledger.asset_depreciation_ledger import execute
+from erpnext.tests.utils import ERPNextTestSuite
+
+
+class TestAssetDepreciationLedger(ERPNextTestSuite):
+	def test_report_executes(self):
+		# Smoke-guards the raw-SQL -> query-builder port: the report query must compile and run on
+		# both MariaDB and postgres.
+		company = frappe.db.get_value("Company", {}, "name")
+		columns, *_rest = execute(
+			frappe._dict({"company": company, "from_date": "2020-01-01", "to_date": "2030-12-31"})
+		)
+		self.assertTrue(columns)