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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", available_for_use_date="2030-06-06",
is_existing_asset=1, is_existing_asset=1,
opening_number_of_booked_depreciations=2, opening_number_of_booked_depreciations=2,
opening_accumulated_depreciation=47095.89, opening_accumulated_depreciation=47178.08,
expected_value_after_useful_life=10000, expected_value_after_useful_life=10000,
depreciation_start_date="2032-12-31", depreciation_start_date="2032-12-31",
total_number_of_depreciations=3, total_number_of_depreciations=3,
@@ -748,7 +748,7 @@ class TestDepreciationMethods(AssetSetup):
) )
self.assertEqual(asset.status, "Draft") 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 = [ schedules = [
[cstr(d.schedule_date), flt(d.depreciation_amount, 2), d.accumulated_depreciation_amount] [cstr(d.schedule_date), flt(d.depreciation_amount, 2), d.accumulated_depreciation_amount]
for d in get_depr_schedule(asset.name, "Draft") 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 # 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 # 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 = 01/01/2022
from_date = _get_modified_available_for_use_date(asset_doc, row, wdv_or_dd_non_yearly=False) if row.depreciation_method in ("Straight Line", "Manual"):
days = date_diff(row.depreciation_start_date, from_date) + 1 prev_depreciation_start_date = add_months(
total_days = get_total_days(row.depreciation_start_date, row.frequency_of_depreciation) 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: if days <= 0:
frappe.throw( 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 # if the Depreciation Schedule is being prepared for the first time
else: else:
if row.daily_prorata_based: if row.daily_prorata_based:
amount = ( amount = flt(asset.gross_purchase_amount) - flt(row.expected_value_after_useful_life)
flt(asset.gross_purchase_amount)
- flt(asset.opening_accumulated_depreciation)
- flt(row.expected_value_after_useful_life)
)
return get_daily_prorata_based_straight_line_depr( return get_daily_prorata_based_straight_line_depr(
asset, row, schedule_idx, number_of_pending_depreciations, amount asset, row, schedule_idx, number_of_pending_depreciations, amount
) )
else: else:
return ( depreciation_amount = (
flt(asset.gross_purchase_amount) flt(asset.gross_purchase_amount) - flt(row.expected_value_after_useful_life)
- flt(asset.opening_accumulated_depreciation) ) / flt(row.total_number_of_depreciations)
- flt(row.expected_value_after_useful_life) return depreciation_amount
) / flt(row.total_number_of_depreciations - asset.opening_number_of_booked_depreciations)
def get_daily_prorata_based_straight_line_depr( def get_daily_prorata_based_straight_line_depr(
@@ -725,7 +729,11 @@ def get_daily_depr_amount(asset, row, schedule_idx, amount):
) )
), ),
add_days( 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, 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): def get_monthly_depr_amount(fb_row, schedule_idx, depreciable_value):
""" " """
Returns monthly depreciation amount when year changes Returns monthly depreciation amount when year changes
1. Calculate per day depr based on new year 1. Calculate per day depr based on new year
2. Calculate monthly amount based on new per day amount 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) 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 # Enable Checkbox to Calculate depreciation using total days in depreciation period
def test_daily_prorata_based_depr_after_enabling_configuration(self): def test_daily_prorata_based_depr_after_enabling_configuration(self):
frappe.db.set_single_value("Accounts Settings", "calculate_depr_using_total_days", 1) frappe.db.set_single_value("Accounts Settings", "calculate_depr_using_total_days", 1)