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Merge pull request #42525 from khushi8112/depreciation-adjustment-for-existing-asset

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fix: Adjust initial month's depreciation to end of depreciation period
This commit is contained in:
Khushi Rawat
2024-07-30 19:04:26 +05:30
committed by GitHub
parent 1c7f7c8d1a f0768010d9
commit 0e5e503b42
3 changed files with 135 additions and 17 deletions
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4
erpnext/assets/doctype/asset/test_asset.py
View File

@@ -740,7 +740,7 @@ class TestDepreciationMethods(AssetSetup):
available_for_use_date="2030-06-06",
is_existing_asset=1,
opening_number_of_booked_depreciations=2,
opening_accumulated_depreciation=47095.89,
opening_accumulated_depreciation=47178.08,
expected_value_after_useful_life=10000,
depreciation_start_date="2032-12-31",
total_number_of_depreciations=3,
@@ -748,7 +748,7 @@ class TestDepreciationMethods(AssetSetup):
)
self.assertEqual(asset.status, "Draft")
expected_schedules = [["2032-12-31", 42904.11, 90000.0]]
expected_schedules = [["2032-12-31", 30000.0, 77178.08], ["2033-06-06", 12821.92, 90000.0]]
schedules = [
[cstr(d.schedule_date), flt(d.depreciation_amount, 2), d.accumulated_depreciation_amount]
for d in get_depr_schedule(asset.name, "Draft")

38
erpnext/assets/doctype/asset_depreciation_schedule/asset_depreciation_schedule.py
View File

@@ -552,9 +552,18 @@ def _check_is_pro_rata(asset_doc, row, wdv_or_dd_non_yearly=False):
# if not existing asset, from_date = available_for_use_date
# otherwise, if opening_number_of_booked_depreciations = 2, available_for_use_date = 01/01/2020 and frequency_of_depreciation = 12
# from_date = 01/01/2022
from_date = _get_modified_available_for_use_date(asset_doc, row, wdv_or_dd_non_yearly=False)
days = date_diff(row.depreciation_start_date, from_date) + 1
total_days = get_total_days(row.depreciation_start_date, row.frequency_of_depreciation)
if row.depreciation_method in ("Straight Line", "Manual"):
prev_depreciation_start_date = add_months(
row.depreciation_start_date,
(row.frequency_of_depreciation * -1) * asset_doc.opening_number_of_booked_depreciations,
)
from_date = asset_doc.available_for_use_date
days = date_diff(prev_depreciation_start_date, from_date) + 1
total_days = get_total_days(prev_depreciation_start_date, row.frequency_of_depreciation)
else:
from_date = _get_modified_available_for_use_date(asset_doc, row, wdv_or_dd_non_yearly=False)
days = date_diff(row.depreciation_start_date, from_date) + 1
total_days = get_total_days(row.depreciation_start_date, row.frequency_of_depreciation)
if days <= 0:
frappe.throw(
_(
@@ -682,20 +691,15 @@ def get_straight_line_or_manual_depr_amount(
# if the Depreciation Schedule is being prepared for the first time
else:
if row.daily_prorata_based:
amount = (
flt(asset.gross_purchase_amount)
- flt(asset.opening_accumulated_depreciation)
- flt(row.expected_value_after_useful_life)
)
amount = flt(asset.gross_purchase_amount) - flt(row.expected_value_after_useful_life)
return get_daily_prorata_based_straight_line_depr(
asset, row, schedule_idx, number_of_pending_depreciations, amount
)
else:
return (
flt(asset.gross_purchase_amount)
- flt(asset.opening_accumulated_depreciation)
- flt(row.expected_value_after_useful_life)
) / flt(row.total_number_of_depreciations - asset.opening_number_of_booked_depreciations)
depreciation_amount = (
flt(asset.gross_purchase_amount) - flt(row.expected_value_after_useful_life)
) / flt(row.total_number_of_depreciations)
return depreciation_amount
def get_daily_prorata_based_straight_line_depr(
@@ -725,7 +729,11 @@ def get_daily_depr_amount(asset, row, schedule_idx, amount):
)
),
add_days(
get_last_day(add_months(row.depreciation_start_date, -1 * row.frequency_of_depreciation)),
add_months(
row.depreciation_start_date,
(row.frequency_of_depreciation * (asset.opening_number_of_booked_depreciations + 1))
* -1,
),
1,
),
)
@@ -904,7 +912,7 @@ def _get_daily_prorata_based_default_wdv_or_dd_depr_amount(
def get_monthly_depr_amount(fb_row, schedule_idx, depreciable_value):
""" "
"""
Returns monthly depreciation amount when year changes
1. Calculate per day depr based on new year
2. Calculate monthly amount based on new per day amount

110
erpnext/assets/doctype/asset_depreciation_schedule/test_asset_depreciation_schedule.py
View File

@@ -75,6 +75,116 @@ class TestAssetDepreciationSchedule(FrappeTestCase):
]
self.assertEqual(schedules, expected_schedules)
def test_schedule_for_slm_for_existing_asset_daily_pro_rata_enabled(self):
frappe.db.set_single_value("Accounts Settings", "calculate_depr_using_total_days", 1)
asset = create_asset(
calculate_depreciation=1,
depreciation_method="Straight Line",
available_for_use_date="2023-10-10",
is_existing_asset=1,
opening_number_of_booked_depreciations=9,
opening_accumulated_depreciation=265,
depreciation_start_date="2024-07-31",
total_number_of_depreciations=24,
frequency_of_depreciation=1,
gross_purchase_amount=731,
daily_prorata_based=1,
)
expected_schedules = [
["2024-07-31", 31.0, 296.0],
["2024-08-31", 31.0, 327.0],
["2024-09-30", 30.0, 357.0],
["2024-10-31", 31.0, 388.0],
["2024-11-30", 30.0, 418.0],
["2024-12-31", 31.0, 449.0],
["2025-01-31", 31.0, 480.0],
["2025-02-28", 28.0, 508.0],
["2025-03-31", 31.0, 539.0],
["2025-04-30", 30.0, 569.0],
["2025-05-31", 31.0, 600.0],
["2025-06-30", 30.0, 630.0],
["2025-07-31", 31.0, 661.0],
["2025-08-31", 31.0, 692.0],
["2025-09-30", 30.0, 722.0],
["2025-10-10", 9.0, 731.0],
]
schedules = [
[cstr(d.schedule_date), flt(d.depreciation_amount, 2), d.accumulated_depreciation_amount]
for d in get_depr_schedule(asset.name, "Draft")
]
self.assertEqual(schedules, expected_schedules)
frappe.db.set_single_value("Accounts Settings", "calculate_depr_using_total_days", 0)
def test_schedule_for_slm_for_existing_asset(self):
asset = create_asset(
calculate_depreciation=1,
depreciation_method="Straight Line",
available_for_use_date="2023-10-10",
is_existing_asset=1,
opening_number_of_booked_depreciations=9,
opening_accumulated_depreciation=265.30,
depreciation_start_date="2024-07-31",
total_number_of_depreciations=24,
frequency_of_depreciation=1,
gross_purchase_amount=731,
)
expected_schedules = [
["2024-07-31", 30.46, 295.76],
["2024-08-31", 30.46, 326.22],
["2024-09-30", 30.46, 356.68],
["2024-10-31", 30.46, 387.14],
["2024-11-30", 30.46, 417.6],
["2024-12-31", 30.46, 448.06],
["2025-01-31", 30.46, 478.52],
["2025-02-28", 30.46, 508.98],
["2025-03-31", 30.46, 539.44],
["2025-04-30", 30.46, 569.9],
["2025-05-31", 30.46, 600.36],
["2025-06-30", 30.46, 630.82],
["2025-07-31", 30.46, 661.28],
["2025-08-31", 30.46, 691.74],
["2025-09-30", 30.46, 722.2],
["2025-10-10", 8.8, 731.0],
]
schedules = [
[cstr(d.schedule_date), flt(d.depreciation_amount, 2), d.accumulated_depreciation_amount]
for d in get_depr_schedule(asset.name, "Draft")
]
self.assertEqual(schedules, expected_schedules)
def test_schedule_sl_method_for_existing_asset_with_frequency_of_3_months(self):
asset = create_asset(
calculate_depreciation=1,
depreciation_method="Straight Line",
available_for_use_date="2023-11-01",
is_existing_asset=1,
opening_number_of_booked_depreciations=4,
opening_accumulated_depreciation=223.15,
depreciation_start_date="2024-12-31",
total_number_of_depreciations=12,
frequency_of_depreciation=3,
gross_purchase_amount=731,
)
expected_schedules = [
["2024-12-31", 60.92, 284.07],
["2025-03-31", 60.92, 344.99],
["2025-06-30", 60.92, 405.91],
["2025-09-30", 60.92, 466.83],
["2025-12-31", 60.92, 527.75],
["2026-03-31", 60.92, 588.67],
["2026-06-30", 60.92, 649.59],
["2026-09-30", 60.92, 710.51],
["2026-11-01", 20.49, 731.0],
]
schedules = [
[cstr(d.schedule_date), flt(d.depreciation_amount, 2), d.accumulated_depreciation_amount]
for d in get_depr_schedule(asset.name, "Draft")
]
self.assertEqual(schedules, expected_schedules)
# Enable Checkbox to Calculate depreciation using total days in depreciation period
def test_daily_prorata_based_depr_after_enabling_configuration(self):
frappe.db.set_single_value("Accounts Settings", "calculate_depr_using_total_days", 1)