test: add coverage for Fixed Asset Register report

The Fixed Asset Register report had no test file. Add tests for asset value
(net purchase amount, reduced by opening accumulated depreciation), the
status (In Location) and asset category filters, and group-by-asset-category
value totals.

erpnext/assets/report/fixed_asset_register/test_fixed_asset_register.py

@@ -0,0 +1,72 @@
+# Copyright (c) 2026, Frappe Technologies Pvt. Ltd. and Contributors
+# See license.txt
+
+import frappe
+
+from erpnext.assets.doctype.asset.test_asset import create_asset, set_depreciation_settings_in_company
+from erpnext.assets.report.fixed_asset_register.fixed_asset_register import execute
+from erpnext.tests.utils import ERPNextTestSuite
+
+
+class TestFixedAssetRegister(ERPNextTestSuite):
+	def setUp(self):
+		set_depreciation_settings_in_company()
+
+	def run_report(self, **extra):
+		filters = frappe._dict(company="_Test Company", **extra)
+		return execute(filters)[1]
+
+	def test_asset_appears_with_purchase_value(self):
+		asset = create_asset(
+			item_code="Macbook Pro", net_purchase_amount=100000, purchase_amount=100000, submit=True
+		)
+
+		row = next(row for row in self.run_report() if row["asset_id"] == asset.name)
+		self.assertEqual(row["net_purchase_amount"], 100000)
+		self.assertEqual(row["asset_value"], 100000)  # no depreciation yet
+		self.assertEqual(row["asset_category"], "Computers")
+
+	def test_asset_value_reduced_by_opening_depreciation(self):
+		asset = create_asset(
+			item_code="Macbook Pro",
+			net_purchase_amount=100000,
+			purchase_amount=100000,
+			opening_accumulated_depreciation=20000,
+			opening_number_of_booked_depreciations=2,
+			submit=True,
+		)
+
+		row = next(row for row in self.run_report() if row["asset_id"] == asset.name)
+		self.assertEqual(row["opening_accumulated_depreciation"], 20000)
+		self.assertEqual(row["asset_value"], 80000)  # 100000 - 20000
+
+	def test_status_in_location_filter_shows_active_asset(self):
+		asset = create_asset(
+			item_code="Macbook Pro", net_purchase_amount=100000, purchase_amount=100000, submit=True
+		)
+
+		ids = {row["asset_id"] for row in self.run_report(status="In Location")}
+		self.assertIn(asset.name, ids)
+
+	def test_asset_category_filter(self):
+		asset = create_asset(
+			item_code="Macbook Pro", net_purchase_amount=100000, purchase_amount=100000, submit=True
+		)
+
+		ids = {row["asset_id"] for row in self.run_report(asset_category="Computers")}
+		self.assertIn(asset.name, ids)
+
+	def test_group_by_asset_category_sums_values(self):
+		create_asset(item_code="Macbook Pro", net_purchase_amount=100000, purchase_amount=100000, submit=True)
+		create_asset(
+			item_code="Macbook Pro",
+			asset_name="Macbook Pro 2",
+			net_purchase_amount=50000,
+			purchase_amount=50000,
+			submit=True,
+		)
+
+		rows = self.run_report(group_by="Asset Category")
+		computers = next(row for row in rows if row["asset_category"] == "Computers")
+		self.assertEqual(computers["net_purchase_amount"], 150000)
+		self.assertEqual(computers["asset_value"], 150000)