refactor: Asset module code for better readability

refactor: Asset module code for better readability

erpnext/accounts/doctype/journal_entry/journal_entry.json

@@ -89,7 +89,7 @@
    "label": "Entry Type",
    "oldfieldname": "voucher_type",
    "oldfieldtype": "Select",
-   "options": "Journal Entry\nInter Company Journal Entry\nBank Entry\nCash Entry\nCredit Card Entry\nDebit Note\nCredit Note\nContra Entry\nExcise Entry\nWrite Off Entry\nOpening Entry\nDepreciation Entry\nExchange Rate Revaluation\nExchange Gain Or Loss\nDeferred Revenue\nDeferred Expense",
+   "options": "Journal Entry\nInter Company Journal Entry\nBank Entry\nCash Entry\nCredit Card Entry\nDebit Note\nCredit Note\nContra Entry\nExcise Entry\nWrite Off Entry\nOpening Entry\nDepreciation Entry\nAsset Disposal\nExchange Rate Revaluation\nExchange Gain Or Loss\nDeferred Revenue\nDeferred Expense",
    "reqd": 1,
    "search_index": 1
   },
@@ -557,7 +557,7 @@
    "table_fieldname": "payment_entries"
   }
  ],
- "modified": "2024-07-18 15:32:29.413598",
+ "modified": "2024-12-26 15:32:20.730666",
  "modified_by": "Administrator",
  "module": "Accounts",
  "name": "Journal Entry",

erpnext/accounts/doctype/journal_entry/journal_entry.py

@@ -100,6 +100,7 @@ class JournalEntry(AccountsController):
 			"Write Off Entry",
 			"Opening Entry",
 			"Depreciation Entry",
+			"Asset Disposal",
 			"Exchange Rate Revaluation",
 			"Exchange Gain Or Loss",
 			"Deferred Revenue",
@@ -140,7 +141,7 @@ class JournalEntry(AccountsController):
 		self.validate_credit_debit_note()
 		self.validate_empty_accounts_table()
 		self.validate_inter_company_accounts()
-		self.validate_depr_entry_voucher_type()
+		self.validate_depr_account_and_depr_entry_voucher_type()
 		self.validate_company_in_accounting_dimension()
 		self.validate_advance_accounts()
 
@@ -196,7 +197,6 @@ class JournalEntry(AccountsController):
 		self.update_asset_value()
 		self.update_inter_company_jv()
 		self.update_invoice_discounting()
-		self.update_booked_depreciation()
 
 	def on_update_after_submit(self):
 		# Flag will be set on Reconciliation
@@ -232,7 +232,6 @@ class JournalEntry(AccountsController):
 		self.unlink_inter_company_jv()
 		self.unlink_asset_adjustment_entry()
 		self.update_invoice_discounting()
-		self.update_booked_depreciation(1)
 
 	def get_title(self):
 		return self.pay_to_recd_from or self.accounts[0].account
@@ -269,12 +268,16 @@ class JournalEntry(AccountsController):
 				):
 					frappe.throw(_("Total Credit/ Debit Amount should be same as linked Journal Entry"))
 
-	def validate_depr_entry_voucher_type(self):
-		if (
-			any(d.account_type == "Depreciation" for d in self.get("accounts"))
-			and self.voucher_type != "Depreciation Entry"
-		):
-			frappe.throw(_("Journal Entry type should be set as Depreciation Entry for asset depreciation"))
+	def validate_depr_account_and_depr_entry_voucher_type(self):
+		for d in self.get("accounts"):
+			if d.account_type == "Depreciation":
+				if self.voucher_type != "Depreciation Entry":
+					frappe.throw(
+						_("Journal Entry type should be set as Depreciation Entry for asset depreciation")
+					)
+
+				if frappe.get_cached_value("Account", d.account, "root_type") != "Expense":
+					frappe.throw(_("Account {0} should be of type Expense").format(d.account))
 
 	def validate_stock_accounts(self):
 		stock_accounts = get_stock_accounts(self.company, accounts=self.accounts)
@@ -379,7 +382,11 @@ class JournalEntry(AccountsController):
 			self.remove(d)
 
 	def update_asset_value(self):
-		if self.flags.planned_depr_entry or self.voucher_type != "Depreciation Entry":
+		self.update_asset_on_depreciation()
+		self.update_asset_on_disposal()
+
+	def update_asset_on_depreciation(self):
+		if self.voucher_type != "Depreciation Entry":
 			return
 
 		for d in self.get("accounts"):
@@ -389,22 +396,59 @@ class JournalEntry(AccountsController):
 				and d.account_type == "Depreciation"
 				and d.debit
 			):
-				asset = frappe.get_doc("Asset", d.reference_name)
+				asset = frappe.get_cached_doc("Asset", d.reference_name)
 
 				if asset.calculate_depreciation:
-					fb_idx = 1
-					if self.finance_book:
-						for fb_row in asset.get("finance_books"):
-							if fb_row.finance_book == self.finance_book:
-								fb_idx = fb_row.idx
-								break
-					fb_row = asset.get("finance_books")[fb_idx - 1]
-					fb_row.value_after_depreciation -= d.debit
-					fb_row.db_update()
-				else:
-					asset.db_set("value_after_depreciation", asset.value_after_depreciation - d.debit)
+					self.update_journal_entry_link_on_depr_schedule(asset, d)
+					self.update_value_after_depreciation(asset, d.debit)
 
+				asset.db_set("value_after_depreciation", asset.value_after_depreciation - d.debit)
 				asset.set_status()
+				asset.set_total_booked_depreciations()
+
+	def update_value_after_depreciation(self, asset, depr_amount):
+		fb_idx = 1
+		if self.finance_book:
+			for fb_row in asset.get("finance_books"):
+				if fb_row.finance_book == self.finance_book:
+					fb_idx = fb_row.idx
+					break
+		fb_row = asset.get("finance_books")[fb_idx - 1]
+		fb_row.value_after_depreciation -= depr_amount
+		frappe.db.set_value(
+			"Asset Finance Book", fb_row.name, "value_after_depreciation", fb_row.value_after_depreciation
+		)
+
+	def update_journal_entry_link_on_depr_schedule(self, asset, je_row):
+		depr_schedule = get_depr_schedule(asset.name, "Active", self.finance_book)
+		for d in depr_schedule or []:
+			if (
+				d.schedule_date == self.posting_date
+				and not d.journal_entry
+				and d.depreciation_amount == flt(je_row.debit)
+			):
+				frappe.db.set_value("Depreciation Schedule", d.name, "journal_entry", self.name)
+
+	def update_asset_on_disposal(self):
+		if self.voucher_type == "Asset Disposal":
+			disposed_assets = []
+			for d in self.get("accounts"):
+				if (
+					d.reference_type == "Asset"
+					and d.reference_name
+					and d.reference_name not in disposed_assets
+				):
+					frappe.db.set_value(
+						"Asset",
+						d.reference_name,
+						{
+							"disposal_date": self.posting_date,
+							"journal_entry_for_scrap": self.name,
+						},
+					)
+					asset_doc = frappe.get_doc("Asset", d.reference_name)
+					asset_doc.set_status()
+					disposed_assets.append(d.reference_name)
 
 	def update_inter_company_jv(self):
 		if self.voucher_type == "Inter Company Journal Entry" and self.inter_company_journal_entry_reference:
@@ -459,25 +503,6 @@ class JournalEntry(AccountsController):
 			if status:
 				inv_disc_doc.set_status(status=status)
 
-	def update_booked_depreciation(self, cancel=0):
-		for d in self.get("accounts"):
-			if (
-				self.voucher_type == "Depreciation Entry"
-				and d.reference_type == "Asset"
-				and d.reference_name
-				and frappe.get_cached_value("Account", d.account, "root_type") == "Expense"
-				and d.debit
-			):
-				asset = frappe.get_doc("Asset", d.reference_name)
-				for fb_row in asset.get("finance_books"):
-					if fb_row.finance_book == self.finance_book:
-						if cancel:
-							fb_row.total_number_of_booked_depreciations -= 1
-						else:
-							fb_row.total_number_of_booked_depreciations += 1
-						fb_row.db_update()
-						break
-
 	def unlink_advance_entry_reference(self):
 		for d in self.get("accounts"):
 			if d.is_advance == "Yes" and d.reference_type in ("Sales Invoice", "Purchase Invoice"):
@@ -527,9 +552,9 @@ class JournalEntry(AccountsController):
 						fb_row = asset.get("finance_books")[fb_idx - 1]
 						fb_row.value_after_depreciation += d.debit
 						fb_row.db_update()
-				else:
-					asset.db_set("value_after_depreciation", asset.value_after_depreciation + d.debit)
+				asset.db_set("value_after_depreciation", asset.value_after_depreciation + d.debit)
 				asset.set_status()
+				asset.set_total_booked_depreciations()
 			elif self.voucher_type == "Journal Entry" and d.reference_type == "Asset" and d.reference_name:
 				journal_entry_for_scrap = frappe.db.get_value(
 					"Asset", d.reference_name, "journal_entry_for_scrap"

erpnext/accounts/doctype/sales_invoice/sales_invoice.py

@@ -39,7 +39,7 @@ from erpnext.assets.doctype.asset.depreciation import (
 	get_gl_entries_on_asset_disposal,
 	get_gl_entries_on_asset_regain,
 	reset_depreciation_schedule,
-	reverse_depreciation_entry_made_after_disposal,
+	reverse_depreciation_entry_made_on_disposal,
 )
 from erpnext.assets.doctype.asset_activity.asset_activity import add_asset_activity
 from erpnext.controllers.accounts_controller import validate_account_head
@@ -368,21 +368,34 @@ class SalesInvoice(SellingController):
 		validate_docs_for_deferred_accounting([self.name], [])
 
 	def validate_fixed_asset(self):
-		for d in self.get("items"):
-			if d.is_fixed_asset and d.meta.get_field("asset") and d.asset:
-				asset = frappe.get_doc("Asset", d.asset)
-				if self.doctype == "Sales Invoice" and self.docstatus == 1:
-					if self.update_stock:
-						frappe.throw(_("'Update Stock' cannot be checked for fixed asset sale"))
+		if self.doctype != "Sales Invoice":
+			return
 
-					elif asset.status in ("Scrapped", "Cancelled", "Capitalized") or (
-						asset.status == "Sold" and not self.is_return
-					):
-						frappe.throw(
-							_("Row #{0}: Asset {1} cannot be submitted, it is already {2}").format(
-								d.idx, d.asset, asset.status
+		for d in self.get("items"):
+			if d.is_fixed_asset:
+				if d.asset:
+					if not self.is_return:
+						asset_status = frappe.db.get_value("Asset", d.asset, "status")
+						if self.update_stock:
+							frappe.throw(_("'Update Stock' cannot be checked for fixed asset sale"))
+
+						elif asset_status in ("Scrapped", "Cancelled", "Capitalized"):
+							frappe.throw(
+								_("Row #{0}: Asset {1} cannot be sold, it is already {2}").format(
+									d.idx, d.asset, asset_status
+								)
 							)
+						elif asset_status == "Sold" and not self.is_return:
+							frappe.throw(_("Row #{0}: Asset {1} is already sold").format(d.idx, d.asset))
+					elif not self.return_against:
+						frappe.throw(
+							_("Row #{0}: Return Against is required for returning asset").format(d.idx)
 						)
+				else:
+					frappe.throw(
+						_("Row #{0}: You must select an Asset for Item {1}.").format(d.idx, d.item_code),
+						title=_("Missing Asset"),
+					)
 
 	def validate_item_cost_centers(self):
 		for item in self.items:
@@ -464,6 +477,8 @@ class SalesInvoice(SellingController):
 			self.update_stock_reservation_entries()
 			self.update_stock_ledger()
 
+		self.process_asset_depreciation()
+
 		# this sequence because outstanding may get -ve
 		self.make_gl_entries()
 
@@ -583,6 +598,8 @@ class SalesInvoice(SellingController):
 		if self.update_stock == 1:
 			self.update_stock_ledger()
 
+		self.process_asset_depreciation()
+
 		self.make_gl_entries_on_cancel()
 
 		if self.update_stock == 1:
@@ -1253,6 +1270,90 @@ class SalesInvoice(SellingController):
 			):
 				throw(_("Delivery Note {0} is not submitted").format(d.delivery_note))
 
+	def process_asset_depreciation(self):
+		if (self.is_return and self.docstatus == 2) or (not self.is_return and self.docstatus == 1):
+			self.depreciate_asset_on_sale()
+		else:
+			self.restore_asset()
+
+		self.update_asset()
+
+	def depreciate_asset_on_sale(self):
+		"""
+		Depreciate asset on sale or cancellation of return sales invoice
+		"""
+		disposal_date = self.get_disposal_date()
+		for d in self.get("items"):
+			if d.asset:
+				asset = frappe.get_doc("Asset", d.asset)
+				if asset.calculate_depreciation and asset.status != "Fully Depreciated":
+					depreciate_asset(asset, disposal_date, self.get_note_for_asset_sale(asset))
+
+	def get_note_for_asset_sale(self, asset):
+		return _("This schedule was created when Asset {0} was {1} through Sales Invoice {2}.").format(
+			get_link_to_form(asset.doctype, asset.name),
+			_("returned") if self.is_return else _("sold"),
+			get_link_to_form(self.doctype, self.get("name")),
+		)
+
+	def restore_asset(self):
+		"""
+		Restore asset on return or cancellation of original sales invoice
+		"""
+
+		for d in self.get("items"):
+			if d.asset:
+				asset = frappe.get_cached_doc("Asset", d.asset)
+				if asset.calculate_depreciation:
+					reverse_depreciation_entry_made_on_disposal(asset)
+
+					note = self.get_note_for_asset_return(asset)
+					reset_depreciation_schedule(asset, note)
+
+	def get_note_for_asset_return(self, asset):
+		asset_link = get_link_to_form(asset.doctype, asset.name)
+		invoice_link = get_link_to_form(self.doctype, self.get("name"))
+		if self.is_return:
+			return _(
+				"This schedule was created when Asset {0} was returned through Sales Invoice {1}."
+			).format(asset_link, invoice_link)
+		else:
+			return _(
+				"This schedule was created when Asset {0} was restored due to Sales Invoice {1} cancellation."
+			).format(asset_link, invoice_link)
+
+	def update_asset(self):
+		"""
+		Update asset status, disposal date and asset activity on sale or return sales invoice
+		"""
+
+		def _update_asset(asset, disposal_date, note, asset_status=None):
+			frappe.db.set_value("Asset", d.asset, "disposal_date", disposal_date)
+			add_asset_activity(asset.name, note)
+			asset.set_status(asset_status)
+
+		disposal_date = self.get_disposal_date()
+		for d in self.get("items"):
+			if d.asset:
+				asset = frappe.get_cached_doc("Asset", d.asset)
+
+				if (self.is_return and self.docstatus == 1) or (not self.is_return and self.docstatus == 2):
+					note = _("Asset returned") if self.is_return else _("Asset sold")
+					asset_status, disposal_date = None, None
+				else:
+					note = _("Asset sold") if not self.is_return else _("Return invoice of asset cancelled")
+					asset_status = "Sold"
+
+				_update_asset(asset, disposal_date, note, asset_status)
+
+	def get_disposal_date(self):
+		if self.is_return:
+			disposal_date = frappe.db.get_value("Sales Invoice", self.return_against, "posting_date")
+		else:
+			disposal_date = self.posting_date
+
+		return disposal_date
+
 	def make_gl_entries(self, gl_entries=None, from_repost=False):
 		from erpnext.accounts.general_ledger import make_gl_entries, make_reverse_gl_entries
 
@@ -1426,64 +1527,8 @@ class SalesInvoice(SellingController):
 				if self.is_internal_transfer():
 					continue
 
-				if item.is_fixed_asset:
-					asset = self.get_asset(item)
-
-					if self.is_return:
-						fixed_asset_gl_entries = get_gl_entries_on_asset_regain(
-							asset,
-							item.base_net_amount,
-							item.finance_book,
-							self.get("doctype"),
-							self.get("name"),
-							self.get("posting_date"),
-						)
-						asset.db_set("disposal_date", None)
-						add_asset_activity(asset.name, _("Asset returned"))
-
-						if asset.calculate_depreciation:
-							posting_date = frappe.db.get_value(
-								"Sales Invoice", self.return_against, "posting_date"
-							)
-							reverse_depreciation_entry_made_after_disposal(asset, posting_date)
-							notes = _(
-								"This schedule was created when Asset {0} was returned through Sales Invoice {1}."
-							).format(
-								get_link_to_form(asset.doctype, asset.name),
-								get_link_to_form(self.doctype, self.get("name")),
-							)
-							reset_depreciation_schedule(asset, self.posting_date, notes)
-							asset.reload()
-
-					else:
-						if asset.calculate_depreciation:
-							if not asset.status == "Fully Depreciated":
-								notes = _(
-									"This schedule was created when Asset {0} was sold through Sales Invoice {1}."
-								).format(
-									get_link_to_form(asset.doctype, asset.name),
-									get_link_to_form(self.doctype, self.get("name")),
-								)
-								depreciate_asset(asset, self.posting_date, notes)
-								asset.reload()
-
-						fixed_asset_gl_entries = get_gl_entries_on_asset_disposal(
-							asset,
-							item.base_net_amount,
-							item.finance_book,
-							self.get("doctype"),
-							self.get("name"),
-							self.get("posting_date"),
-						)
-						asset.db_set("disposal_date", self.posting_date)
-						add_asset_activity(asset.name, _("Asset sold"))
-
-					for gle in fixed_asset_gl_entries:
-						gle["against"] = self.customer
-						gl_entries.append(self.get_gl_dict(gle, item=item))
-
-					self.set_asset_status(asset)
-
+				if item.is_fixed_asset and item.asset:
+					self.get_gl_entries_for_fixed_asset(item, gl_entries)
 				else:
 					income_account = (
 						item.income_account
@@ -1518,17 +1563,31 @@ class SalesInvoice(SellingController):
 		if cint(self.update_stock) and erpnext.is_perpetual_inventory_enabled(self.company):
 			gl_entries += super().get_gl_entries()
 
-	def get_asset(self, item):
-		if item.get("asset"):
-			asset = frappe.get_doc("Asset", item.asset)
+	def get_gl_entries_for_fixed_asset(self, item, gl_entries):
+		asset = frappe.get_cached_doc("Asset", item.asset)
+
+		if self.is_return:
+			fixed_asset_gl_entries = get_gl_entries_on_asset_regain(
+				asset,
+				item.base_net_amount,
+				item.finance_book,
+				self.get("doctype"),
+				self.get("name"),
+				self.get("posting_date"),
+			)
 		else:
-			frappe.throw(
-				_("Row #{0}: You must select an Asset for Item {1}.").format(item.idx, item.item_name),
-				title=_("Missing Asset"),
+			fixed_asset_gl_entries = get_gl_entries_on_asset_disposal(
+				asset,
+				item.base_net_amount,
+				item.finance_book,
+				self.get("doctype"),
+				self.get("name"),
+				self.get("posting_date"),
 			)
 
-		self.check_finance_books(item, asset)
-		return asset
+		for gle in fixed_asset_gl_entries:
+			gle["against"] = self.customer
+			gl_entries.append(self.get_gl_dict(gle, item=item))
 
 	@property
 	def enable_discount_accounting(self):
@@ -1539,12 +1598,6 @@ class SalesInvoice(SellingController):
 
 		return self._enable_discount_accounting
 
-	def set_asset_status(self, asset):
-		if self.is_return:
-			asset.set_status()
-		else:
-			asset.set_status("Sold" if self.docstatus == 1 else None)
-
 	def make_loyalty_point_redemption_gle(self, gl_entries):
 		if cint(self.redeem_loyalty_points and self.loyalty_points and not self.is_consolidated):
 			gl_entries.append(

erpnext/accounts/doctype/sales_invoice/test_sales_invoice.py

@@ -2979,7 +2979,7 @@ class TestSalesInvoice(ERPNextTestSuite):
 		expected_values = [
 			["2020-06-30", 1366.12, 1366.12],
 			["2021-06-30", 20000.0, 21366.12],
-			["2021-09-30", 5041.1, 26407.22],
+			["2021-09-30", 5041.34, 26407.46],
 		]
 
 		for i, schedule in enumerate(get_depr_schedule(asset.name, "Active")):
@@ -3011,7 +3011,7 @@ class TestSalesInvoice(ERPNextTestSuite):
 		)
 		asset.load_from_db()
 
-		expected_values = [["2020-12-31", 30000, 30000], ["2021-12-31", 30000, 60000]]
+		expected_values = [["2020-12-31", 30000, 30000], ["2021-12-31", 30041.15, 60041.15]]
 
 		for i, schedule in enumerate(get_depr_schedule(asset.name, "Active")):
 			self.assertEqual(getdate(expected_values[i][0]), schedule.schedule_date)
@@ -3019,35 +3019,6 @@ class TestSalesInvoice(ERPNextTestSuite):
 			self.assertEqual(expected_values[i][2], schedule.accumulated_depreciation_amount)
 			self.assertTrue(schedule.journal_entry)
 
-	def test_depreciation_on_return_of_sold_asset(self):
-		from erpnext.controllers.sales_and_purchase_return import make_return_doc
-
-		create_asset_data()
-		asset = create_asset(item_code="Macbook Pro", calculate_depreciation=1, submit=1)
-		post_depreciation_entries(getdate("2021-09-30"))
-
-		si = create_sales_invoice(
-			item_code="Macbook Pro", asset=asset.name, qty=1, rate=90000, posting_date=getdate("2021-09-30")
-		)
-		return_si = make_return_doc("Sales Invoice", si.name)
-		return_si.submit()
-		asset.load_from_db()
-
-		expected_values = [
-			["2020-06-30", 1366.12, 1366.12, True],
-			["2021-06-30", 20000.0, 21366.12, True],
-			["2022-06-30", 20000.0, 41366.12, False],
-			["2023-06-30", 20000.0, 61366.12, False],
-			["2024-06-30", 20000.0, 81366.12, False],
-			["2025-06-06", 18633.88, 100000.0, False],
-		]
-
-		for i, schedule in enumerate(get_depr_schedule(asset.name, "Active")):
-			self.assertEqual(getdate(expected_values[i][0]), schedule.schedule_date)
-			self.assertEqual(expected_values[i][1], schedule.depreciation_amount)
-			self.assertEqual(expected_values[i][2], schedule.accumulated_depreciation_amount)
-			self.assertEqual(schedule.journal_entry, schedule.journal_entry)
-
 	def test_sales_invoice_against_supplier(self):
 		from erpnext.accounts.doctype.opening_invoice_creation_tool.test_opening_invoice_creation_tool import (
 			make_customer,

erpnext/assets/doctype/asset/asset.js

@@ -103,14 +103,26 @@ frappe.ui.form.on("Asset", {
 					},
 					__("Manage")
 				);
-			} else if (frm.doc.status == "Scrapped") {
+
 				frm.add_custom_button(
-					__("Restore Asset"),
+					__("Repair Asset"),
 					function () {
-						erpnext.asset.restore_asset(frm);
+						frm.trigger("create_asset_repair");
 					},
 					__("Manage")
 				);
+
+				frm.add_custom_button(
+					__("Split Asset"),
+					function () {
+						frm.trigger("split_asset");
+					},
+					__("Manage")
+				);
+			} else if (frm.doc.status == "Scrapped") {
+				frm.add_custom_button(__("Restore Asset"), function () {
+					erpnext.asset.restore_asset(frm);
+				}).addClass("btn-primary");
 			}
 
 			if (frm.doc.maintenance_required && !frm.doc.maintenance_schedule) {
@@ -123,23 +135,7 @@ frappe.ui.form.on("Asset", {
 				);
 			}
 
-			frm.add_custom_button(
-				__("Repair Asset"),
-				function () {
-					frm.trigger("create_asset_repair");
-				},
-				__("Manage")
-			);
-
-			frm.add_custom_button(
-				__("Split Asset"),
-				function () {
-					frm.trigger("split_asset");
-				},
-				__("Manage")
-			);
-
-			if (frm.doc.status != "Fully Depreciated") {
+			if (["Submitted", "Partially Depreciated"].includes(frm.doc.status)) {
 				frm.add_custom_button(
 					__("Adjust Asset Value"),
 					function () {

erpnext/assets/doctype/asset/asset.json

@@ -405,7 +405,6 @@
    "read_only": 1
   },
   {
-   "collapsible": 1,
    "collapsible_depends_on": "is_existing_asset",
    "fieldname": "purchase_details_section",
    "fieldtype": "Section Break",
@@ -429,6 +428,7 @@
    "fieldname": "split_from",
    "fieldtype": "Link",
    "label": "Split From",
+   "no_copy": 1,
    "options": "Asset",
    "read_only": 1
   },
@@ -483,6 +483,7 @@
    "read_only": 1
   },
   {
+   "default": "0",
    "depends_on": "eval:doc.docstatus > 0",
    "fieldname": "additional_asset_cost",
    "fieldtype": "Currency",

erpnext/assets/doctype/asset/asset.py

@@ -33,9 +33,6 @@ from erpnext.assets.doctype.asset_depreciation_schedule.asset_depreciation_sched
 	convert_draft_asset_depr_schedules_into_active,
 	get_asset_depr_schedule_doc,
 	get_depr_schedule,
-	make_draft_asset_depr_schedules,
-	make_draft_asset_depr_schedules_if_not_present,
-	update_draft_asset_depr_schedules,
 )
 from erpnext.controllers.accounts_controller import AccountsController
 
@@ -131,29 +128,60 @@ class Asset(AccountsController):
 		self.set_missing_values()
 		self.validate_gross_and_purchase_amount()
 		self.validate_finance_books()
+		self.total_asset_cost = self.gross_purchase_amount + self.additional_asset_cost
+		self.status = self.get_status()
 
-		if not self.split_from:
-			self.prepare_depreciation_data()
+	def create_asset_depreciation_schedule(self):
+		self.set_depr_rate_and_value_after_depreciation()
 
-			if self.calculate_depreciation:
-				update_draft_asset_depr_schedules(self)
+		if self.split_from or not self.calculate_depreciation:
+			return
 
-				if frappe.db.exists("Asset", self.name):
-					asset_depr_schedules_names = make_draft_asset_depr_schedules_if_not_present(self)
+		schedules = []
+		for row in self.get("finance_books"):
+			self.validate_asset_finance_books(row)
+			if not row.rate_of_depreciation:
+				row.rate_of_depreciation = self.get_depreciation_rate(row, on_validate=True)
 
-					if asset_depr_schedules_names:
-						asset_depr_schedules_links = get_comma_separated_links(
-							asset_depr_schedules_names, "Asset Depreciation Schedule"
-						)
-						frappe.msgprint(
-							_(
-								"Asset Depreciation Schedules created:<br>{0}<br><br>Please check, edit if needed, and submit the Asset."
-							).format(asset_depr_schedules_links)
-						)
+			schedule_doc = get_asset_depr_schedule_doc(self.name, "Draft", row.finance_book)
+			if not schedule_doc:
+				schedule_doc = frappe.new_doc("Asset Depreciation Schedule")
+				schedule_doc.asset = self.name
+			schedule_doc.create_depreciation_schedule(row)
+			schedule_doc.save()
+			schedules.append(schedule_doc.name)
+
+		self.show_schedule_creation_message(schedules)
+
+	def set_depr_rate_and_value_after_depreciation(self):
+		if self.split_from:
+			return
+
+		self.value_after_depreciation = (
+			flt(self.gross_purchase_amount)
+			- flt(self.opening_accumulated_depreciation)
+			+ flt(self.additional_asset_cost)
+		)
+		if self.calculate_depreciation:
+			self.set_depreciation_rate()
+			for d in self.finance_books:
+				d.db_set("value_after_depreciation", self.value_after_depreciation)
+		else:
+			self.finance_books = []
+
+	def show_schedule_creation_message(self, schedules):
+		if schedules:
+			asset_depr_schedules_links = get_comma_separated_links(schedules, "Asset Depreciation Schedule")
+			frappe.msgprint(
+				_(
+					"Asset Depreciation Schedules created/updated:<br>{0}<br><br>Please check, edit if needed, and submit the Asset."
+				).format(asset_depr_schedules_links)
+			)
+
+	def on_update(self):
+		self.create_asset_depreciation_schedule()
 		self.validate_expected_value_after_useful_life()
 		self.set_total_booked_depreciations()
-		self.total_asset_cost = self.gross_purchase_amount
-		self.status = self.get_status()
 
 	def on_submit(self):
 		self.validate_in_use_date()
@@ -179,16 +207,6 @@ class Asset(AccountsController):
 		add_asset_activity(self.name, _("Asset cancelled"))
 
 	def after_insert(self):
-		if self.calculate_depreciation and not self.split_from:
-			asset_depr_schedules_names = make_draft_asset_depr_schedules(self)
-			asset_depr_schedules_links = get_comma_separated_links(
-				asset_depr_schedules_names, "Asset Depreciation Schedule"
-			)
-			frappe.msgprint(
-				_(
-					"Asset Depreciation Schedules created:<br>{0}<br><br>Please check, edit if needed, and submit the Asset."
-				).format(asset_depr_schedules_links)
-			)
 		if (
 			not frappe.db.exists(
 				{
@@ -250,16 +268,6 @@ class Asset(AccountsController):
 		if self.is_existing_asset and self.purchase_invoice:
 			frappe.throw(_("Purchase Invoice cannot be made against an existing asset {0}").format(self.name))
 
-	def prepare_depreciation_data(self):
-		if self.calculate_depreciation:
-			self.value_after_depreciation = 0
-			self.set_depreciation_rate()
-		else:
-			self.finance_books = []
-			self.value_after_depreciation = flt(self.gross_purchase_amount) - flt(
-				self.opening_accumulated_depreciation
-			)
-
 	def validate_item(self):
 		item = frappe.get_cached_value(
 			"Item", self.item_code, ["is_fixed_asset", "is_stock_item", "disabled"], as_dict=1
@@ -456,61 +464,65 @@ class Asset(AccountsController):
 			frappe.throw(
 				_("Row {0}: Expected Value After Useful Life must be less than Gross Purchase Amount").format(
 					row.idx
-				),
-				title=_("Invalid Schedule"),
+				)
 			)
 
 		if not row.depreciation_start_date:
-			if not self.available_for_use_date:
-				frappe.throw(
-					_("Row {0}: Depreciation Start Date is required").format(row.idx),
-					title=_("Invalid Schedule"),
-				)
 			row.depreciation_start_date = get_last_day(self.available_for_use_date)
+		self.validate_depreciation_start_date(row)
 
 		if not self.is_existing_asset:
 			self.opening_accumulated_depreciation = 0
 			self.opening_number_of_booked_depreciations = 0
 		else:
-			depreciable_amount = flt(
-				flt(self.gross_purchase_amount) - flt(row.expected_value_after_useful_life),
-				self.precision("gross_purchase_amount"),
-			)
-			if flt(self.opening_accumulated_depreciation) > depreciable_amount:
-				frappe.throw(
-					_("Opening Accumulated Depreciation must be less than or equal to {0}").format(
-						depreciable_amount
-					)
-				)
+			self.validate_opening_depreciation_values(row)
 
-			if self.opening_accumulated_depreciation:
-				if not self.opening_number_of_booked_depreciations:
-					frappe.throw(_("Please set Opening Number of Booked Depreciations"))
-			else:
-				self.opening_number_of_booked_depreciations = 0
-
-			if flt(row.total_number_of_depreciations) <= cint(self.opening_number_of_booked_depreciations):
-				frappe.throw(
-					_(
-						"Row {0}: Total Number of Depreciations cannot be less than or equal to Opening Number of Booked Depreciations"
-					).format(row.idx),
-					title=_("Invalid Schedule"),
-				)
-
-		if row.depreciation_start_date and getdate(row.depreciation_start_date) < getdate(self.purchase_date):
+	def validate_opening_depreciation_values(self, row):
+		row.expected_value_after_useful_life = flt(
+			row.expected_value_after_useful_life, self.precision("gross_purchase_amount")
+		)
+		depreciable_amount = flt(
+			flt(self.gross_purchase_amount) - flt(row.expected_value_after_useful_life),
+			self.precision("gross_purchase_amount"),
+		)
+		if flt(self.opening_accumulated_depreciation) > depreciable_amount:
 			frappe.throw(
-				_("Depreciation Row {0}: Next Depreciation Date cannot be before Purchase Date").format(
-					row.idx
+				_("Row #{0}: Opening Accumulated Depreciation must be less than or equal to {1}").format(
+					row.idx, depreciable_amount
 				)
 			)
 
-		if row.depreciation_start_date and getdate(row.depreciation_start_date) < getdate(
-			self.available_for_use_date
-		):
+		if self.opening_accumulated_depreciation:
+			if not self.opening_number_of_booked_depreciations:
+				frappe.throw(_("Please set opening number of booked depreciations"))
+		else:
+			self.opening_number_of_booked_depreciations = 0
+
+		if flt(row.total_number_of_depreciations) <= cint(self.opening_number_of_booked_depreciations):
 			frappe.throw(
 				_(
-					"Depreciation Row {0}: Next Depreciation Date cannot be before Available-for-use Date"
-				).format(row.idx)
+					"Row #{0}: Total Number of Depreciations cannot be less than or equal to Opening Number of Booked Depreciations"
+				).format(row.idx),
+				title=_("Invalid Schedule"),
+			)
+
+	def validate_depreciation_start_date(self, row):
+		if row.depreciation_start_date:
+			if getdate(row.depreciation_start_date) < getdate(self.purchase_date):
+				frappe.throw(
+					_("Row #{0}: Next Depreciation Date cannot be before Purchase Date").format(row.idx)
+				)
+
+			if getdate(row.depreciation_start_date) < getdate(self.available_for_use_date):
+				frappe.throw(
+					_("Row #{0}: Next Depreciation Date cannot be before Available-for-use Date").format(
+						row.idx
+					)
+				)
+		else:
+			frappe.throw(
+				_("Row #{0}: Depreciation Start Date is required").format(row.idx),
+				title=_("Invalid Schedule"),
 			)
 
 	def set_total_booked_depreciations(self):
@@ -530,15 +542,11 @@ class Asset(AccountsController):
 			if not depr_schedule:
 				continue
 
-			accumulated_depreciation_after_full_schedule = [
-				d.accumulated_depreciation_amount for d in depr_schedule
-			]
+			accumulated_depreciation_after_full_schedule = max(
+				[d.accumulated_depreciation_amount for d in depr_schedule]
+			)
 
 			if accumulated_depreciation_after_full_schedule:
-				accumulated_depreciation_after_full_schedule = max(
-					accumulated_depreciation_after_full_schedule
-				)
-
 				asset_value_after_full_schedule = flt(
 					flt(self.gross_purchase_amount) - flt(accumulated_depreciation_after_full_schedule),
 					self.precision("gross_purchase_amount"),
@@ -607,7 +615,10 @@ class Asset(AccountsController):
 	def get_status(self):
 		"""Returns status based on whether it is draft, submitted, scrapped or depreciated"""
 		if self.docstatus == 0:
-			status = "Draft"
+			if self.is_composite_asset:
+				status = "Work In Progress"
+			else:
+				status = "Draft"
 		elif self.docstatus == 1:
 			status = "Submitted"
 
@@ -624,13 +635,13 @@ class Asset(AccountsController):
 					].expected_value_after_useful_life
 					value_after_depreciation = self.finance_books[idx].value_after_depreciation
 
-				if (
-					flt(value_after_depreciation) <= expected_value_after_useful_life
-					or self.is_fully_depreciated
-				):
-					status = "Fully Depreciated"
-				elif flt(value_after_depreciation) < flt(self.gross_purchase_amount):
-					status = "Partially Depreciated"
+					if (
+						flt(value_after_depreciation) <= expected_value_after_useful_life
+						or self.is_fully_depreciated
+					):
+						status = "Fully Depreciated"
+					elif flt(value_after_depreciation) < flt(self.gross_purchase_amount):
+						status = "Partially Depreciated"
 		elif self.docstatus == 2:
 			status = "Cancelled"
 		return status
@@ -820,53 +831,52 @@ class Asset(AccountsController):
 		if isinstance(args, str):
 			args = json.loads(args)
 
-		float_precision = cint(frappe.db.get_default("float_precision")) or 2
+		rate_field_precision = frappe.get_precision(args.doctype, "rate_of_depreciation") or 2
 
 		if args.get("depreciation_method") == "Double Declining Balance":
-			return 200.0 / (
+			return self.get_double_declining_balance_rate(args, rate_field_precision)
+		elif args.get("depreciation_method") == "Written Down Value":
+			return self.get_written_down_value_rate(args, rate_field_precision, on_validate)
+
+	def get_double_declining_balance_rate(self, args, rate_field_precision):
+		return flt(
+			200.0
+			/ (
 				(
 					flt(args.get("total_number_of_depreciations"), 2)
 					* flt(args.get("frequency_of_depreciation"))
 				)
 				/ 12
-			)
+			),
+			rate_field_precision,
+		)
 
-		if args.get("depreciation_method") == "Written Down Value":
-			if (
-				args.get("rate_of_depreciation")
-				and on_validate
-				and not self.flags.increase_in_asset_value_due_to_repair
-			):
-				return args.get("rate_of_depreciation")
+	def get_written_down_value_rate(self, args, rate_field_precision, on_validate):
+		if args.get("rate_of_depreciation") and on_validate:
+			return args.get("rate_of_depreciation")
 
-			if args.get("rate_of_depreciation") and not flt(args.get("expected_value_after_useful_life")):
-				return args.get("rate_of_depreciation")
+		if args.get("rate_of_depreciation") and not flt(args.get("expected_value_after_useful_life")):
+			return args.get("rate_of_depreciation")
 
-			if self.flags.increase_in_asset_value_due_to_repair:
-				value = flt(args.get("expected_value_after_useful_life")) / flt(
-					args.get("value_after_depreciation")
-				)
-			else:
-				value = flt(args.get("expected_value_after_useful_life")) / (
-					flt(self.gross_purchase_amount) - flt(self.opening_accumulated_depreciation)
-				)
+		if flt(args.get("value_after_depreciation")):
+			current_asset_value = flt(args.get("value_after_depreciation"))
+		else:
+			current_asset_value = flt(self.gross_purchase_amount) - flt(self.opening_accumulated_depreciation)
 
-			depreciation_rate = math.pow(
-				value,
-				1.0
-				/ (
-					(
-						(
-							flt(args.get("total_number_of_depreciations"), 2)
-							- flt(self.opening_number_of_booked_depreciations)
-						)
-						* flt(args.get("frequency_of_depreciation"))
-					)
-					/ 12
-				),
-			)
+		value = flt(args.get("expected_value_after_useful_life")) / current_asset_value
 
-			return flt((100 * (1 - depreciation_rate)), float_precision)
+		pending_number_of_depreciations = (
+			flt(args.get("total_number_of_depreciations"), 2)
+			- flt(self.opening_number_of_booked_depreciations)
+			- flt(args.get("total_number_of_booked_depreciations"))
+		)
+		pending_years = (
+			pending_number_of_depreciations * flt(args.get("frequency_of_depreciation"))
+			+ cint(args.get("increase_in_asset_life"))
+		) / 12
+
+		depreciation_rate = 100 * (1 - math.pow(value, 1.0 / pending_years))
+		return flt(depreciation_rate, rate_field_precision)
 
 
 def has_gl_entries(doctype, docname, target_account):
@@ -923,7 +933,7 @@ def get_asset_naming_series():
 
 
 @frappe.whitelist()
-def make_sales_invoice(asset, item_code, company, serial_no=None):
+def make_sales_invoice(asset, item_code, company, serial_no=None, posting_date=None):
 	asset_doc = frappe.get_doc("Asset", asset)
 	si = frappe.new_doc("Sales Invoice")
 	si.company = company
@@ -1185,166 +1195,203 @@ def get_values_from_purchase_doc(purchase_doc_name, item_code, doctype):
 
 @frappe.whitelist()
 def split_asset(asset_name, split_qty):
-	asset = frappe.get_doc("Asset", asset_name)
+	"""Split an asset into two based on the given quantity."""
+	existing_asset = frappe.get_doc("Asset", asset_name)
 	split_qty = cint(split_qty)
 
-	if split_qty >= asset.asset_quantity:
-		frappe.throw(_("Split qty cannot be grater than or equal to asset qty"))
+	validate_split_quantity(existing_asset, split_qty)
+	remaining_qty = existing_asset.asset_quantity - split_qty
 
-	remaining_qty = asset.asset_quantity - split_qty
+	# Create new asset and update existing one
+	splitted_asset = create_new_asset_from_split(existing_asset, split_qty)
+	update_existing_asset_after_split(existing_asset, remaining_qty, splitted_asset)
 
-	new_asset = create_new_asset_after_split(asset, split_qty)
-	update_existing_asset(asset, remaining_qty, new_asset.name)
+	return splitted_asset
 
+
+def validate_split_quantity(existing_asset, split_qty):
+	if split_qty >= existing_asset.asset_quantity:
+		frappe.throw(_("Split Quantity must be less than Asset Quantity"))
+
+
+def create_new_asset_from_split(existing_asset, split_qty):
+	"""Create a new asset from the split quantity."""
+	return process_asset_split(existing_asset, split_qty, is_new_asset=True)
+
+
+def update_existing_asset_after_split(existing_asset, remaining_qty, splitted_asset):
+	"""Update the existing asset with the remaining quantity."""
+	process_asset_split(existing_asset, remaining_qty, splitted_asset=splitted_asset)
+
+
+def process_asset_split(existing_asset, split_qty, splitted_asset=None, is_new_asset=False):
+	"""Handle asset creation or update during the split."""
+	scaling_factor = flt(split_qty) / flt(existing_asset.asset_quantity)
+	new_asset = frappe.copy_doc(existing_asset) if is_new_asset else splitted_asset
+	asset_doc = new_asset if is_new_asset else existing_asset
+
+	set_split_asset_values(asset_doc, scaling_factor, split_qty, existing_asset, is_new_asset)
+	log_asset_activity(existing_asset, asset_doc, splitted_asset, is_new_asset)
+
+	# Update finance books and depreciation schedules
+	update_finance_books(asset_doc, existing_asset, new_asset, scaling_factor, is_new_asset)
 	return new_asset
 
 
-def update_existing_asset(asset, remaining_qty, new_asset_name):
-	remaining_gross_purchase_amount = flt(
-		(asset.gross_purchase_amount * remaining_qty) / asset.asset_quantity
-	)
-	opening_accumulated_depreciation = flt(
-		(asset.opening_accumulated_depreciation * remaining_qty) / asset.asset_quantity
+def set_split_asset_values(asset_doc, scaling_factor, split_qty, existing_asset, is_new_asset):
+	asset_doc.gross_purchase_amount = existing_asset.gross_purchase_amount * scaling_factor
+	asset_doc.purchase_amount = existing_asset.gross_purchase_amount
+	asset_doc.additional_asset_cost = existing_asset.additional_asset_cost * scaling_factor
+	asset_doc.total_asset_cost = asset_doc.gross_purchase_amount + asset_doc.additional_asset_cost
+	asset_doc.opening_accumulated_depreciation = (
+		existing_asset.opening_accumulated_depreciation * scaling_factor
 	)
+	asset_doc.value_after_depreciation = existing_asset.value_after_depreciation * scaling_factor
+	asset_doc.asset_quantity = split_qty
+	asset_doc.split_from = existing_asset.name if is_new_asset else None
 
-	frappe.db.set_value(
-		"Asset",
-		asset.name,
-		{
-			"opening_accumulated_depreciation": opening_accumulated_depreciation,
-			"gross_purchase_amount": remaining_gross_purchase_amount,
-			"asset_quantity": remaining_qty,
-		},
-	)
+	for row in asset_doc.get("finance_books"):
+		row.value_after_depreciation = row.value_after_depreciation * scaling_factor
+		row.expected_value_after_useful_life = row.expected_value_after_useful_life * scaling_factor
 
-	add_asset_activity(
-		asset.name,
-		_("Asset updated after being split into Asset {0}").format(get_link_to_form("Asset", new_asset_name)),
-	)
+	if not is_new_asset:
+		asset_doc.flags.ignore_validate_update_after_submit = True
+		asset_doc.save()
 
-	for row in asset.get("finance_books"):
-		value_after_depreciation = flt((row.value_after_depreciation * remaining_qty) / asset.asset_quantity)
-		expected_value_after_useful_life = flt(
-			(row.expected_value_after_useful_life * remaining_qty) / asset.asset_quantity
+
+def log_asset_activity(existing_asset, asset_doc, splitted_asset, is_new_asset):
+	if is_new_asset:
+		asset_doc.insert()
+		add_asset_activity(
+			asset_doc.name,
+			_("Asset created after being split from Asset {0}").format(
+				get_link_to_form("Asset", existing_asset.name)
+			),
 		)
-		frappe.db.set_value(
-			"Asset Finance Book", row.name, "value_after_depreciation", value_after_depreciation
-		)
-		frappe.db.set_value(
-			"Asset Finance Book",
-			row.name,
-			"expected_value_after_useful_life",
-			expected_value_after_useful_life,
+		asset_doc.submit()
+		asset_doc.set_status()
+	else:
+		add_asset_activity(
+			existing_asset.name,
+			_("Asset updated after being split into Asset {0}").format(
+				get_link_to_form("Asset", splitted_asset.name)
+			),
 		)
 
-		current_asset_depr_schedule_doc = get_asset_depr_schedule_doc(asset.name, "Active", row.finance_book)
-		new_asset_depr_schedule_doc = frappe.copy_doc(current_asset_depr_schedule_doc)
 
-		new_asset_depr_schedule_doc.set_draft_asset_depr_schedule_details(asset, row)
+def update_finance_books(asset_doc, existing_asset, new_asset, scaling_factor, is_new_asset):
+	"""Update finance books and depreciation schedules for the asset."""
+	for fb_row in asset_doc.get("finance_books"):
+		reschedule_depr_for_updated_asset(existing_asset, new_asset, fb_row, scaling_factor, is_new_asset)
 
-		accumulated_depreciation = 0
-
-		for term in new_asset_depr_schedule_doc.get("depreciation_schedule"):
-			depreciation_amount = flt((term.depreciation_amount * remaining_qty) / asset.asset_quantity)
-			term.depreciation_amount = depreciation_amount
-			accumulated_depreciation += depreciation_amount
-			term.accumulated_depreciation_amount = accumulated_depreciation
-
-		notes = _(
-			"This schedule was created when Asset {0} was updated after being split into new Asset {1}."
-		).format(get_link_to_form(asset.doctype, asset.name), get_link_to_form(asset.doctype, new_asset_name))
-		new_asset_depr_schedule_doc.notes = notes
-
-		current_asset_depr_schedule_doc.flags.should_not_cancel_depreciation_entries = True
-		current_asset_depr_schedule_doc.cancel()
-
-		new_asset_depr_schedule_doc.submit()
+	# Add references in journal entries for new asset
+	if is_new_asset:
+		for row in new_asset.get("finance_books"):
+			depr_schedule_doc = get_depr_schedule(new_asset.name, "Active", row.finance_book)
+			for schedule in depr_schedule_doc:
+				if schedule.journal_entry:
+					add_reference_in_jv_on_split(
+						schedule.journal_entry,
+						new_asset.name,
+						existing_asset.name,
+						schedule.depreciation_amount,
+					)
 
 
-def create_new_asset_after_split(asset, split_qty):
-	new_asset = frappe.copy_doc(asset)
-	new_gross_purchase_amount = flt((asset.gross_purchase_amount * split_qty) / asset.asset_quantity)
-	opening_accumulated_depreciation = flt(
-		(asset.opening_accumulated_depreciation * split_qty) / asset.asset_quantity
+def reschedule_depr_for_updated_asset(existing_asset, new_asset, fb_row, scaling_factor, is_new_asset):
+	"""Reschedule depreciation for an asset after a split."""
+	current_depr_schedule_doc = get_asset_depr_schedule_doc(
+		existing_asset.name, "Active", fb_row.finance_book
+	)
+	if not current_depr_schedule_doc:
+		return
+
+	# Create a new depreciation schedule based on the current one
+	new_depr_schedule_doc = create_new_depr_schedule(
+		current_depr_schedule_doc, existing_asset, new_asset, is_new_asset, fb_row
 	)
 
-	new_asset.gross_purchase_amount = new_gross_purchase_amount
-	if asset.purchase_amount:
-		new_asset.purchase_amount = new_gross_purchase_amount
-	new_asset.opening_accumulated_depreciation = opening_accumulated_depreciation
-	new_asset.asset_quantity = split_qty
-	new_asset.split_from = asset.name
+	update_depreciation_terms(new_depr_schedule_doc, scaling_factor)
+	add_depr_schedule_notes(new_depr_schedule_doc, existing_asset, new_asset, is_new_asset)
 
-	for row in new_asset.get("finance_books"):
-		row.value_after_depreciation = flt((row.value_after_depreciation * split_qty) / asset.asset_quantity)
-		row.expected_value_after_useful_life = flt(
-			(row.expected_value_after_useful_life * split_qty) / asset.asset_quantity
+	if not is_new_asset:
+		current_depr_schedule_doc.flags.should_not_cancel_depreciation_entries = True
+		current_depr_schedule_doc.cancel()
+
+	new_depr_schedule_doc.submit()
+
+
+def create_new_depr_schedule(current_depr_schedule_doc, existing_asset, new_asset, is_new_asset, fb_row):
+	"""Create a new depreciation schedule based on the current one."""
+	new_depr_schedule_doc = frappe.copy_doc(current_depr_schedule_doc)
+	new_depr_schedule_doc.asset_doc = new_asset if is_new_asset else existing_asset
+	new_depr_schedule_doc.fb_row = fb_row
+	new_depr_schedule_doc.fetch_asset_details()
+	return new_depr_schedule_doc
+
+
+def update_depreciation_terms(new_depr_schedule_doc, scaling_factor):
+	"""Update depreciation terms with scaled amounts."""
+	accumulated_depreciation = 0
+	for term in new_depr_schedule_doc.get("depreciation_schedule"):
+		depreciation_amount = flt(
+			term.depreciation_amount * scaling_factor, term.precision("depreciation_amount")
 		)
+		term.depreciation_amount = depreciation_amount
+		accumulated_depreciation = flt(
+			accumulated_depreciation + depreciation_amount, term.precision("depreciation_amount")
+		)
+		term.accumulated_depreciation_amount = accumulated_depreciation
 
-	new_asset.insert()
 
-	add_asset_activity(
-		new_asset.name,
-		_("Asset created after being split from Asset {0}").format(get_link_to_form("Asset", asset.name)),
+def add_depr_schedule_notes(new_depr_schedule_doc, existing_asset, new_asset, is_new_asset):
+	notes = _("This schedule was created when Asset {0} was {1} into new Asset {2}.").format(
+		get_link_to_form(existing_asset.doctype, existing_asset.name),
+		"split" if is_new_asset else "updated after being split",
+		get_link_to_form(new_asset.doctype, new_asset.name),
 	)
-
-	new_asset.submit()
-	new_asset.set_status()
-
-	for row in new_asset.get("finance_books"):
-		current_asset_depr_schedule_doc = get_asset_depr_schedule_doc(asset.name, "Active", row.finance_book)
-		if not current_asset_depr_schedule_doc:
-			continue
-		new_asset_depr_schedule_doc = frappe.copy_doc(current_asset_depr_schedule_doc)
-
-		new_asset_depr_schedule_doc.set_draft_asset_depr_schedule_details(new_asset, row)
-
-		accumulated_depreciation = 0
-
-		for term in new_asset_depr_schedule_doc.get("depreciation_schedule"):
-			depreciation_amount = flt((term.depreciation_amount * split_qty) / asset.asset_quantity)
-			term.depreciation_amount = depreciation_amount
-			accumulated_depreciation += depreciation_amount
-			term.accumulated_depreciation_amount = accumulated_depreciation
-
-		notes = _("This schedule was created when new Asset {0} was split from Asset {1}.").format(
-			get_link_to_form(new_asset.doctype, new_asset.name), get_link_to_form(asset.doctype, asset.name)
-		)
-		new_asset_depr_schedule_doc.notes = notes
-
-		new_asset_depr_schedule_doc.submit()
-
-	for row in new_asset.get("finance_books"):
-		depr_schedule = get_depr_schedule(new_asset.name, "Active", row.finance_book)
-		for term in depr_schedule:
-			# Update references in JV
-			if term.journal_entry:
-				add_reference_in_jv_on_split(
-					term.journal_entry, new_asset.name, asset.name, term.depreciation_amount
-				)
-
-	return new_asset
+	new_depr_schedule_doc.notes = notes
 
 
 def add_reference_in_jv_on_split(entry_name, new_asset_name, old_asset_name, depreciation_amount):
+	"""Add a reference to a new asset in a journal entry after a split."""
 	journal_entry = frappe.get_doc("Journal Entry", entry_name)
 	entries_to_add = []
-	idx = len(journal_entry.get("accounts")) + 1
 
+	adjust_existing_accounts(journal_entry, old_asset_name, depreciation_amount, entries_to_add)
+	add_new_entries(journal_entry, entries_to_add, new_asset_name, depreciation_amount)
+
+	# Save and repost the journal entry
+	journal_entry.flags.ignore_validate_update_after_submit = True
+	journal_entry.save()
+
+	journal_entry.docstatus = 2
+	journal_entry.make_gl_entries(1)
+	journal_entry.docstatus = 1
+	journal_entry.make_gl_entries()
+
+
+def adjust_existing_accounts(journal_entry, old_asset_name, depreciation_amount, entries_to_add):
+	"""Adjust existing accounts and prepare new entries for the new asset."""
 	for account in journal_entry.get("accounts"):
 		if account.reference_name == old_asset_name:
 			entries_to_add.append(frappe.copy_doc(account).as_dict())
-			if account.credit:
-				account.credit = account.credit - depreciation_amount
-				account.credit_in_account_currency = (
-					account.credit_in_account_currency - account.exchange_rate * depreciation_amount
-				)
-			elif account.debit:
-				account.debit = account.debit - depreciation_amount
-				account.debit_in_account_currency = (
-					account.debit_in_account_currency - account.exchange_rate * depreciation_amount
-				)
+			adjust_account_balance(account, depreciation_amount)
 
+
+def adjust_account_balance(account, depreciation_amount):
+	"""Adjust the balance of an account based on the depreciation amount."""
+	if account.credit:
+		account.credit -= depreciation_amount
+		account.credit_in_account_currency -= account.exchange_rate * depreciation_amount
+	elif account.debit:
+		account.debit -= depreciation_amount
+		account.debit_in_account_currency -= account.exchange_rate * depreciation_amount
+
+
+def add_new_entries(journal_entry, entries_to_add, new_asset_name, depreciation_amount):
+	"""Add new entries for the new asset to the journal entry."""
+	idx = len(journal_entry.get("accounts")) + 1
 	for entry in entries_to_add:
 		entry.reference_name = new_asset_name
 		if entry.credit:
@@ -1353,17 +1400,6 @@ def add_reference_in_jv_on_split(entry_name, new_asset_name, old_asset_name, dep
 		elif entry.debit:
 			entry.debit = depreciation_amount
 			entry.debit_in_account_currency = entry.exchange_rate * depreciation_amount
-
 		entry.idx = idx
 		idx += 1
-
 		journal_entry.append("accounts", entry)
-
-	journal_entry.flags.ignore_validate_update_after_submit = True
-	journal_entry.save()
-
-	# Repost GL Entries
-	journal_entry.docstatus = 2
-	journal_entry.make_gl_entries(1)
-	journal_entry.docstatus = 1
-	journal_entry.make_gl_entries()

erpnext/assets/doctype/asset/depreciation.py

@@ -28,8 +28,8 @@ from erpnext.assets.doctype.asset_activity.asset_activity import add_asset_activ
 from erpnext.assets.doctype.asset_depreciation_schedule.asset_depreciation_schedule import (
 	get_asset_depr_schedule_doc,
 	get_asset_depr_schedule_name,
-	get_temp_asset_depr_schedule_doc,
-	make_new_active_asset_depr_schedules_and_cancel_current_ones,
+	get_temp_depr_schedule_doc,
+	reschedule_depreciation,
 )
 
 
@@ -40,72 +40,43 @@ def post_depreciation_entries(date=None):
 	):
 		return
 
-	if not date:
-		date = today()
+	date = date or today()
+	book_depreciation_entries(date)
 
-	failed_asset_names = []
-	error_log_names = []
 
-	depreciable_asset_depr_schedules_data = get_depreciable_asset_depr_schedules_data(date)
-
-	credit_and_debit_accounts_for_asset_category_and_company = {}
-	depreciation_cost_center_and_depreciation_series_for_company = (
-		get_depreciation_cost_center_and_depreciation_series_for_company()
-	)
+def book_depreciation_entries(date):
+	# Process depreciation entries for all depreciable assets
+	failed_assets, error_logs = [], []
 
+	depreciable_assets_data = get_depreciable_assets_data(date)
 	accounting_dimensions = get_checks_for_pl_and_bs_accounts()
 
-	for asset_depr_schedule_data in depreciable_asset_depr_schedules_data:
-		(
-			asset_depr_schedule_name,
-			asset_name,
-			asset_category,
-			asset_company,
-			sch_start_idx,
-			sch_end_idx,
-		) = asset_depr_schedule_data
-
-		if (
-			asset_category,
-			asset_company,
-		) not in credit_and_debit_accounts_for_asset_category_and_company:
-			credit_and_debit_accounts_for_asset_category_and_company.update(
-				{
-					(
-						asset_category,
-						asset_company,
-					): get_credit_and_debit_accounts_for_asset_category_and_company(
-						asset_category, asset_company
-					),
-				}
-			)
+	for data in depreciable_assets_data:
+		(depr_schedule_name, asset_name, sch_start_idx, sch_end_idx) = data
 
 		try:
 			make_depreciation_entry(
-				asset_depr_schedule_name,
+				depr_schedule_name,
 				date,
 				sch_start_idx,
 				sch_end_idx,
-				credit_and_debit_accounts_for_asset_category_and_company[(asset_category, asset_company)],
-				depreciation_cost_center_and_depreciation_series_for_company[asset_company],
 				accounting_dimensions,
 			)
 
 			frappe.db.commit()
 		except Exception as e:
 			frappe.db.rollback()
-			failed_asset_names.append(asset_name)
+			failed_assets.append(asset_name)
 			error_log = frappe.log_error(e)
-			error_log_names.append(error_log.name)
-
-	if failed_asset_names:
-		set_depr_entry_posting_status_for_failed_assets(failed_asset_names)
-		notify_depr_entry_posting_error(failed_asset_names, error_log_names)
+			error_logs.append(error_log.name)
 
+	if failed_assets:
+		set_depr_entry_posting_status_for_failed_assets(failed_assets)
+		notify_depr_entry_posting_error(failed_assets, error_logs)
 	frappe.db.commit()
 
 
-def get_depreciable_asset_depr_schedules_data(date):
+def get_depreciable_assets_data(date):
 	a = frappe.qb.DocType("Asset")
 	ads = frappe.qb.DocType("Asset Depreciation Schedule")
 	ds = frappe.qb.DocType("Depreciation Schedule")
@@ -116,7 +87,7 @@ def get_depreciable_asset_depr_schedules_data(date):
 		.on(ads.asset == a.name)
 		.join(ds)
 		.on(ads.name == ds.parent)
-		.select(ads.name, a.name, a.asset_category, a.company, Min(ds.idx) - 1, Max(ds.idx))
+		.select(ads.name, a.name, Min(ds.idx) - 1, Max(ds.idx))
 		.where(a.calculate_depreciation == 1)
 		.where(a.docstatus == 1)
 		.where(ads.docstatus == 1)
@@ -136,10 +107,10 @@ def get_depreciable_asset_depr_schedules_data(date):
 	return res
 
 
-def make_depreciation_entry_for_all_asset_depr_schedules(asset_doc, date=None):
+def make_depreciation_entry_on_disposal(asset_doc, disposal_date=None):
 	for row in asset_doc.get("finance_books"):
-		asset_depr_schedule_name = get_asset_depr_schedule_name(asset_doc.name, "Active", row.finance_book)
-		make_depreciation_entry(asset_depr_schedule_name, date)
+		depr_schedule_name = get_asset_depr_schedule_name(asset_doc.name, "Active", row.finance_book)
+		make_depreciation_entry(depr_schedule_name, disposal_date)
 
 
 def get_acc_frozen_upto():
@@ -156,21 +127,26 @@ def get_acc_frozen_upto():
 	return
 
 
-def get_credit_and_debit_accounts_for_asset_category_and_company(asset_category, company):
-	(
-		_,
-		accumulated_depreciation_account,
-		depreciation_expense_account,
-	) = get_depreciation_accounts(asset_category, company)
+def get_credit_debit_accounts_for_asset(asset_category, company):
+	# Returns credit and debit accounts for the given asset category and company.
+	(_, accumulated_depr_account, depr_expense_account) = get_depreciation_accounts(asset_category, company)
 
 	credit_account, debit_account = get_credit_and_debit_accounts(
-		accumulated_depreciation_account, depreciation_expense_account
+		accumulated_depr_account, depr_expense_account
 	)
 
 	return (credit_account, debit_account)
 
 
-def get_depreciation_cost_center_and_depreciation_series_for_company():
+def get_depreciation_cost_center_and_series(asset):
+	depreciation_cost_center, depreciation_series = frappe.get_cached_value(
+		"Company", asset.company, ["depreciation_cost_center", "series_for_depreciation_entry"]
+	)
+	depreciation_cost_center = asset.cost_center or depreciation_cost_center
+	return depreciation_cost_center, depreciation_series
+
+
+def get_depr_cost_center_and_series():
 	company_names = frappe.db.get_all("Company", pluck="name")
 
 	res = {}
@@ -179,89 +155,70 @@ def get_depreciation_cost_center_and_depreciation_series_for_company():
 		depreciation_cost_center, depreciation_series = frappe.get_cached_value(
 			"Company", company_name, ["depreciation_cost_center", "series_for_depreciation_entry"]
 		)
-		res.update({company_name: (depreciation_cost_center, depreciation_series)})
+		res.setdefault(company_name, (depreciation_cost_center, depreciation_series))
 
 	return res
 
 
 @frappe.whitelist()
 def make_depreciation_entry(
-	asset_depr_schedule_name,
+	depr_schedule_name,
 	date=None,
 	sch_start_idx=None,
 	sch_end_idx=None,
-	credit_and_debit_accounts=None,
-	depreciation_cost_center_and_depreciation_series=None,
 	accounting_dimensions=None,
 ):
 	frappe.has_permission("Journal Entry", throw=True)
+	date = date or today()
 
-	if not date:
-		date = today()
+	depr_schedule_doc = frappe.get_doc("Asset Depreciation Schedule", depr_schedule_name)
+	asset = frappe.get_doc("Asset", depr_schedule_doc.asset)
 
-	asset_depr_schedule_doc = frappe.get_doc("Asset Depreciation Schedule", asset_depr_schedule_name)
+	credit_account, debit_account = get_credit_debit_accounts_for_asset(asset.asset_category, asset.company)
+	depr_cost_center, depr_series = get_depreciation_cost_center_and_series(asset)
+	accounting_dimensions = accounting_dimensions or get_checks_for_pl_and_bs_accounts()
+	depr_posting_error = None
 
-	asset = frappe.get_doc("Asset", asset_depr_schedule_doc.asset)
-
-	if credit_and_debit_accounts:
-		credit_account, debit_account = credit_and_debit_accounts
-	else:
-		credit_account, debit_account = get_credit_and_debit_accounts_for_asset_category_and_company(
-			asset.asset_category, asset.company
-		)
-
-	if depreciation_cost_center_and_depreciation_series:
-		depreciation_cost_center, depreciation_series = depreciation_cost_center_and_depreciation_series
-	else:
-		depreciation_cost_center, depreciation_series = frappe.get_cached_value(
-			"Company", asset.company, ["depreciation_cost_center", "series_for_depreciation_entry"]
-		)
-
-	depreciation_cost_center = asset.cost_center or depreciation_cost_center
-
-	if not accounting_dimensions:
-		accounting_dimensions = get_checks_for_pl_and_bs_accounts()
-
-	depreciation_posting_error = None
-
-	for d in asset_depr_schedule_doc.get("depreciation_schedule")[
-		sch_start_idx or 0 : sch_end_idx or len(asset_depr_schedule_doc.get("depreciation_schedule"))
+	for d in depr_schedule_doc.get("depreciation_schedule")[
+		(sch_start_idx or 0) : (sch_end_idx or len(depr_schedule_doc.get("depreciation_schedule")))
 	]:
 		try:
 			_make_journal_entry_for_depreciation(
-				asset_depr_schedule_doc,
+				depr_schedule_doc,
 				asset,
 				date,
 				d,
 				sch_start_idx,
 				sch_end_idx,
-				depreciation_cost_center,
-				depreciation_series,
+				depr_cost_center,
+				depr_series,
 				credit_account,
 				debit_account,
 				accounting_dimensions,
 			)
 		except Exception as e:
-			depreciation_posting_error = e
+			depr_posting_error = e
 
+	asset.reload()
 	asset.set_status()
 
-	if not depreciation_posting_error:
+	if not depr_posting_error:
 		asset.db_set("depr_entry_posting_status", "Successful")
-		return asset_depr_schedule_doc
+		depr_schedule_doc.reload()
+		return depr_schedule_doc
 
-	raise depreciation_posting_error
+	raise depr_posting_error
 
 
 def _make_journal_entry_for_depreciation(
-	asset_depr_schedule_doc,
+	depr_schedule_doc,
 	asset,
 	date,
 	depr_schedule,
 	sch_start_idx,
 	sch_end_idx,
-	depreciation_cost_center,
-	depreciation_series,
+	depr_cost_center,
+	depr_series,
 	credit_account,
 	debit_account,
 	accounting_dimensions,
@@ -272,19 +229,40 @@ def _make_journal_entry_for_depreciation(
 		return
 
 	je = frappe.new_doc("Journal Entry")
+	setup_journal_entry_metadata(je, depr_schedule_doc, depr_series, depr_schedule, asset)
+
+	credit_entry, debit_entry = get_credit_and_debit_entry(
+		credit_account, depr_schedule, asset, depr_cost_center, debit_account, accounting_dimensions
+	)
+
+	je.append("accounts", credit_entry)
+	je.append("accounts", debit_entry)
+
+	je.flags.ignore_permissions = True
+	je.save()
+
+	if not je.meta.get_workflow():
+		je.submit()
+
+
+def setup_journal_entry_metadata(je, depr_schedule_doc, depr_series, depr_schedule, asset):
 	je.voucher_type = "Depreciation Entry"
-	je.naming_series = depreciation_series
+	je.naming_series = depr_series
 	je.posting_date = depr_schedule.schedule_date
 	je.company = asset.company
-	je.finance_book = asset_depr_schedule_doc.finance_book
+	je.finance_book = depr_schedule_doc.finance_book
 	je.remark = f"Depreciation Entry against {asset.name} worth {depr_schedule.depreciation_amount}"
 
+
+def get_credit_and_debit_entry(
+	credit_account, depr_schedule, asset, depr_cost_center, debit_account, dimensions
+):
 	credit_entry = {
 		"account": credit_account,
 		"credit_in_account_currency": depr_schedule.depreciation_amount,
 		"reference_type": "Asset",
 		"reference_name": asset.name,
-		"cost_center": depreciation_cost_center,
+		"cost_center": depr_cost_center,
 	}
 
 	debit_entry = {
@@ -292,42 +270,20 @@ def _make_journal_entry_for_depreciation(
 		"debit_in_account_currency": depr_schedule.depreciation_amount,
 		"reference_type": "Asset",
 		"reference_name": asset.name,
-		"cost_center": depreciation_cost_center,
+		"cost_center": depr_cost_center,
 	}
 
-	for dimension in accounting_dimensions:
+	for dimension in dimensions:
 		if asset.get(dimension["fieldname"]) or dimension.get("mandatory_for_bs"):
-			credit_entry.update(
-				{
-					dimension["fieldname"]: asset.get(dimension["fieldname"])
-					or dimension.get("default_dimension")
-				}
+			credit_entry[dimension["fieldname"]] = asset.get(dimension["fieldname"]) or dimension.get(
+				"default_dimension"
 			)
 
 		if asset.get(dimension["fieldname"]) or dimension.get("mandatory_for_pl"):
-			debit_entry.update(
-				{
-					dimension["fieldname"]: asset.get(dimension["fieldname"])
-					or dimension.get("default_dimension")
-				}
+			debit_entry[dimension["fieldname"]] = asset.get(dimension["fieldname"]) or dimension.get(
+				"default_dimension"
 			)
-
-	je.append("accounts", credit_entry)
-	je.append("accounts", debit_entry)
-
-	je.flags.ignore_permissions = True
-	je.flags.planned_depr_entry = True
-	je.save()
-
-	depr_schedule.db_set("journal_entry", je.name)
-
-	if not je.meta.get_workflow():
-		je.submit()
-		asset.reload()
-		idx = cint(asset_depr_schedule_doc.finance_book_id)
-		row = asset.get("finance_books")[idx - 1]
-		row.value_after_depreciation -= depr_schedule.depreciation_amount
-		row.db_update()
+	return credit_entry, debit_entry
 
 
 def get_depreciation_accounts(asset_category, company):
@@ -400,21 +356,7 @@ def notify_depr_entry_posting_error(failed_asset_names, error_log_names):
 	asset_links = get_comma_separated_links(failed_asset_names, "Asset")
 	error_log_links = get_comma_separated_links(error_log_names, "Error Log")
 
-	message = (
-		_("Hello,")
-		+ "<br><br>"
-		+ _("The following assets have failed to automatically post depreciation entries: {0}").format(
-			asset_links
-		)
-		+ "."
-		+ "<br><br>"
-		+ _("Here are the error logs for the aforementioned failed depreciation entries: {0}").format(
-			error_log_links
-		)
-		+ "."
-		+ "<br><br>"
-		+ _("Please share this email with your support team so that they can find and fix the issue.")
-	)
+	message = get_message_for_depr_entry_posting_error(asset_links, error_log_links)
 
 	frappe.sendmail(recipients=recipients, subject=subject, message=message)
 
@@ -430,197 +372,184 @@ def get_comma_separated_links(names, doctype):
 	return links
 
 
+def get_message_for_depr_entry_posting_error(asset_links, error_log_links):
+	return (
+		_("Hello,")
+		+ "<br><br>"
+		+ _("The following assets have failed to automatically post depreciation entries: {0}").format(
+			asset_links
+		)
+		+ "."
+		+ "<br><br>"
+		+ _("Here are the error logs for the aforementioned failed depreciation entries: {0}").format(
+			error_log_links
+		)
+		+ "."
+		+ "<br><br>"
+		+ _("Please share this email with your support team so that they can find and fix the issue.")
+	)
+
+
 @frappe.whitelist()
 def scrap_asset(asset_name, scrap_date=None):
 	asset = frappe.get_doc("Asset", asset_name)
+	scrap_date = getdate(scrap_date) or getdate(today())
+	asset.db_set("disposal_date", scrap_date)
+	validate_asset_for_scrap(asset, scrap_date)
 
+	depreciate_asset(asset, scrap_date, get_note_for_scrap(asset))
+	asset.reload()
+
+	create_journal_entry_for_scrap(asset, scrap_date)
+
+
+def validate_asset_for_scrap(asset, scrap_date):
 	if asset.docstatus != 1:
 		frappe.throw(_("Asset {0} must be submitted").format(asset.name))
 	elif asset.status in ("Cancelled", "Sold", "Scrapped", "Capitalized"):
 		frappe.throw(_("Asset {0} cannot be scrapped, as it is already {1}").format(asset.name, asset.status))
 
-	today_date = getdate(today())
-	date = getdate(scrap_date) or today_date
-	purchase_date = getdate(asset.purchase_date)
+	validate_scrap_date(asset, scrap_date)
 
-	validate_scrap_date(date, today_date, purchase_date, asset.calculate_depreciation, asset_name)
 
-	notes = _("This schedule was created when Asset {0} was scrapped.").format(
+def validate_scrap_date(asset, scrap_date):
+	if scrap_date > getdate():
+		frappe.throw(_("Future date is not allowed"))
+	elif scrap_date < getdate(asset.purchase_date):
+		frappe.throw(_("Scrap date cannot be before purchase date"))
+
+	if asset.calculate_depreciation:
+		last_booked_depreciation_date = get_last_depreciation_date(asset.name)
+		if (
+			last_booked_depreciation_date
+			and scrap_date < last_booked_depreciation_date
+			and scrap_date > getdate(asset.purchase_date)
+		):
+			frappe.throw(_("Asset cannot be scrapped before the last depreciation entry."))
+
+
+def get_last_depreciation_date(asset_name):
+	depreciation = frappe.qb.DocType("Asset Depreciation Schedule")
+	depreciation_schedule = frappe.qb.DocType("Depreciation Schedule")
+
+	last_depreciation_date = (
+		frappe.qb.from_(depreciation)
+		.join(depreciation_schedule)
+		.on(depreciation.name == depreciation_schedule.parent)
+		.select(depreciation_schedule.schedule_date)
+		.where(depreciation.asset == asset_name)
+		.where(depreciation.docstatus == 1)
+		.where(depreciation_schedule.journal_entry != "")
+		.orderby(depreciation_schedule.schedule_date, order=Order.desc)
+		.limit(1)
+		.run()
+	)
+
+	return last_depreciation_date[0][0] if last_depreciation_date else None
+
+
+def get_note_for_scrap(asset):
+	return _("This schedule was created when Asset {0} was scrapped.").format(
 		get_link_to_form(asset.doctype, asset.name)
 	)
-	if asset.status != "Fully Depreciated":
-		depreciate_asset(asset, date, notes)
-		asset.reload()
 
+
+def create_journal_entry_for_scrap(asset, scrap_date):
 	depreciation_series = frappe.get_cached_value("Company", asset.company, "series_for_depreciation_entry")
 
 	je = frappe.new_doc("Journal Entry")
-	je.voucher_type = "Journal Entry"
+	je.voucher_type = "Asset Disposal"
 	je.naming_series = depreciation_series
-	je.posting_date = date
+	je.posting_date = scrap_date
 	je.company = asset.company
-	je.remark = f"Scrap Entry for asset {asset_name}"
+	je.remark = f"Scrap Entry for asset {asset.name}"
 
-	for entry in get_gl_entries_on_asset_disposal(asset, date):
-		entry.update({"reference_type": "Asset", "reference_name": asset_name})
+	for entry in get_gl_entries_on_asset_disposal(asset, scrap_date):
+		entry.update({"reference_type": "Asset", "reference_name": asset.name})
 		je.append("accounts", entry)
 
 	je.flags.ignore_permissions = True
-	je.submit()
+	je.save()
+	if not je.meta.get_workflow():
+		je.submit()
 
-	frappe.db.set_value("Asset", asset_name, "disposal_date", date)
-	frappe.db.set_value("Asset", asset_name, "journal_entry_for_scrap", je.name)
-	asset.set_status("Scrapped")
-
-	add_asset_activity(asset_name, _("Asset scrapped"))
-
-	frappe.msgprint(_("Asset scrapped via Journal Entry {0}").format(je.name))
-
-
-def validate_scrap_date(scrap_date, today_date, purchase_date, calculate_depreciation, asset_name):
-	if scrap_date > today_date:
-		frappe.throw(_("Future date is not allowed"))
-	elif scrap_date < purchase_date:
-		frappe.throw(_("Scrap date cannot be before purchase date"))
-
-	if calculate_depreciation:
-		asset_depreciation_schedules = frappe.db.get_all(
-			"Asset Depreciation Schedule", filters={"asset": asset_name, "docstatus": 1}, fields=["name"]
-		)
-
-		for depreciation_schedule in asset_depreciation_schedules:
-			last_booked_depreciation_date = frappe.db.get_value(
-				"Depreciation Schedule",
-				{
-					"parent": depreciation_schedule["name"],
-					"docstatus": 1,
-					"journal_entry": ["!=", ""],
-				},
-				"schedule_date",
-				order_by="schedule_date desc",
-			)
-			if (
-				last_booked_depreciation_date
-				and scrap_date < last_booked_depreciation_date
-				and scrap_date > purchase_date
-			):
-				frappe.throw(_("Asset cannot be scrapped before the last depreciation entry."))
+	add_asset_activity(asset.name, _("Asset scrapped"))
+	frappe.msgprint(
+		_("Asset scrapped via Journal Entry {0}").format(get_link_to_form("Journal Entry", je.name))
+	)
 
 
 @frappe.whitelist()
 def restore_asset(asset_name):
 	asset = frappe.get_doc("Asset", asset_name)
+	reverse_depreciation_entry_made_on_disposal(asset)
+	reset_depreciation_schedule(asset, get_note_for_restore(asset))
+	cancel_journal_entry_for_scrap(asset)
+	asset.set_status()
+	add_asset_activity(asset_name, _("Asset restored"))
 
-	reverse_depreciation_entry_made_after_disposal(asset, asset.disposal_date)
 
-	je = asset.journal_entry_for_scrap
-
-	notes = _("This schedule was created when Asset {0} was restored.").format(
+def get_note_for_restore(asset):
+	return _("This schedule was created when Asset {0} was restored.").format(
 		get_link_to_form(asset.doctype, asset.name)
 	)
 
-	reset_depreciation_schedule(asset, asset.disposal_date, notes)
 
-	asset.db_set("disposal_date", None)
-	asset.db_set("journal_entry_for_scrap", None)
-
-	frappe.get_doc("Journal Entry", je).cancel()
-
-	asset.set_status()
-
-	add_asset_activity(asset_name, _("Asset restored"))
+def cancel_journal_entry_for_scrap(asset):
+	if asset.journal_entry_for_scrap:
+		je = asset.journal_entry_for_scrap
+		asset.db_set("disposal_date", None)
+		asset.db_set("journal_entry_for_scrap", None)
+		frappe.get_doc("Journal Entry", je).cancel()
 
 
 def depreciate_asset(asset_doc, date, notes):
 	if not asset_doc.calculate_depreciation:
 		return
 
-	asset_doc.flags.ignore_validate_update_after_submit = True
-
-	make_new_active_asset_depr_schedules_and_cancel_current_ones(asset_doc, notes, date_of_disposal=date)
-
-	asset_doc.save()
-
-	make_depreciation_entry_for_all_asset_depr_schedules(asset_doc, date)
+	reschedule_depreciation(asset_doc, notes, disposal_date=date)
+	make_depreciation_entry_on_disposal(asset_doc, date)
 
+	# As per Income Tax Act (India), the asset should not be depreciated
+	# in the financial year in which it is sold/scraped
 	asset_doc.reload()
 	cancel_depreciation_entries(asset_doc, date)
 
 
 @erpnext.allow_regional
 def cancel_depreciation_entries(asset_doc, date):
+	# Cancel all depreciation entries for the current financial year
+	# if the asset is sold/scraped in the current financial year
+	# Overwritten via India Compliance app
 	pass
 
 
-def reset_depreciation_schedule(asset_doc, date, notes):
-	if not asset_doc.calculate_depreciation:
-		return
-
-	asset_doc.flags.ignore_validate_update_after_submit = True
-
-	make_new_active_asset_depr_schedules_and_cancel_current_ones(asset_doc, notes, date_of_return=date)
-
-	modify_depreciation_schedule_for_asset_repairs(asset_doc, notes)
-
-	asset_doc.save()
+def reset_depreciation_schedule(asset_doc, notes):
+	if asset_doc.calculate_depreciation:
+		reschedule_depreciation(asset_doc, notes)
+		asset_doc.set_total_booked_depreciations()
 
 
-def modify_depreciation_schedule_for_asset_repairs(asset, notes):
-	asset_repairs = frappe.get_all(
-		"Asset Repair", filters={"asset": asset.name}, fields=["name", "increase_in_asset_life"]
-	)
-
-	for repair in asset_repairs:
-		if repair.increase_in_asset_life:
-			asset_repair = frappe.get_doc("Asset Repair", repair.name)
-			asset_repair.modify_depreciation_schedule()
-			make_new_active_asset_depr_schedules_and_cancel_current_ones(asset, notes)
-
-
-def reverse_depreciation_entry_made_after_disposal(asset, date):
+def reverse_depreciation_entry_made_on_disposal(asset):
 	for row in asset.get("finance_books"):
-		asset_depr_schedule_doc = get_asset_depr_schedule_doc(asset.name, "Active", row.finance_book)
-		if not asset_depr_schedule_doc or not asset_depr_schedule_doc.get("depreciation_schedule"):
+		schedule_doc = get_asset_depr_schedule_doc(asset.name, "Active", row.finance_book)
+		if not schedule_doc or not schedule_doc.get("depreciation_schedule"):
 			continue
 
-		for schedule_idx, schedule in enumerate(asset_depr_schedule_doc.get("depreciation_schedule")):
-			if schedule.schedule_date == date and schedule.journal_entry:
+		for schedule_idx, schedule in enumerate(schedule_doc.get("depreciation_schedule")):
+			if schedule.schedule_date == asset.disposal_date and schedule.journal_entry:
 				if not disposal_was_made_on_original_schedule_date(
-					schedule_idx, row, date
-				) or disposal_happens_in_the_future(date):
-					reverse_journal_entry = make_reverse_journal_entry(schedule.journal_entry)
-					reverse_journal_entry.posting_date = nowdate()
-
-					for account in reverse_journal_entry.accounts:
-						account.update(
-							{
-								"reference_type": "Asset",
-								"reference_name": asset.name,
-							}
-						)
-
-					frappe.flags.is_reverse_depr_entry = True
-					reverse_journal_entry.submit()
-
-					frappe.flags.is_reverse_depr_entry = False
-					asset_depr_schedule_doc.flags.ignore_validate_update_after_submit = True
-					asset.flags.ignore_validate_update_after_submit = True
-					schedule.journal_entry = None
-					depreciation_amount = get_depreciation_amount_in_je(reverse_journal_entry)
-					row.value_after_depreciation += depreciation_amount
-					asset_depr_schedule_doc.save()
-					asset.save()
+					schedule_idx, row, asset.disposal_date
+				) or disposal_happens_in_the_future(asset.disposal_date):
+					je = create_reverse_depreciation_entry(asset.name, schedule.journal_entry)
+					update_value_after_depreciation_on_asset_restore(schedule, row, je)
 
 
-def get_depreciation_amount_in_je(journal_entry):
-	if journal_entry.accounts[0].debit_in_account_currency:
-		return journal_entry.accounts[0].debit_in_account_currency
-	else:
-		return journal_entry.accounts[0].credit_in_account_currency
-
-
-# if the invoice had been posted on the date the depreciation was initially supposed to happen, the depreciation shouldn't be undone
-def disposal_was_made_on_original_schedule_date(schedule_idx, row, posting_date_of_disposal):
+def disposal_was_made_on_original_schedule_date(schedule_idx, row, disposal_date):
+	"""
+	If asset is scrapped or sold on original schedule date,
+	then the depreciation entry should not be reversed.
+	"""
 	orginal_schedule_date = add_months(
 		row.depreciation_start_date, schedule_idx * cint(row.frequency_of_depreciation)
 	)
@@ -628,19 +557,57 @@ def disposal_was_made_on_original_schedule_date(schedule_idx, row, posting_date_
 	if is_last_day_of_the_month(row.depreciation_start_date):
 		orginal_schedule_date = get_last_day(orginal_schedule_date)
 
-	if orginal_schedule_date == posting_date_of_disposal:
+	if orginal_schedule_date == disposal_date:
 		return True
 
 	return False
 
 
-def disposal_happens_in_the_future(posting_date_of_disposal):
-	if posting_date_of_disposal > getdate():
+def disposal_happens_in_the_future(disposal_date):
+	if disposal_date > getdate():
 		return True
 
 	return False
 
 
+def create_reverse_depreciation_entry(asset_name, journal_entry):
+	reverse_journal_entry = make_reverse_journal_entry(journal_entry)
+	reverse_journal_entry.posting_date = nowdate()
+
+	for account in reverse_journal_entry.accounts:
+		account.update(
+			{
+				"reference_type": "Asset",
+				"reference_name": asset_name,
+			}
+		)
+
+	frappe.flags.is_reverse_depr_entry = True
+	if not reverse_journal_entry.meta.get_workflow():
+		reverse_journal_entry.submit()
+		return reverse_journal_entry
+	else:
+		frappe.throw(
+			_("Please disable workflow temporarily for Journal Entry {0}").format(reverse_journal_entry.name)
+		)
+
+
+def update_value_after_depreciation_on_asset_restore(schedule, row, journal_entry):
+	frappe.db.set_value("Depreciation Schedule", schedule.name, "journal_entry", None, update_modified=False)
+	depreciation_amount = get_depreciation_amount_in_je(journal_entry)
+	value_after_depreciation = flt(
+		row.value_after_depreciation + depreciation_amount, row.precision("value_after_depreciation")
+	)
+	row.db_set("value_after_depreciation", value_after_depreciation)
+
+
+def get_depreciation_amount_in_je(journal_entry):
+	if journal_entry.accounts[0].debit_in_account_currency:
+		return journal_entry.accounts[0].debit_in_account_currency
+	else:
+		return journal_entry.accounts[0].credit_in_account_currency
+
+
 def get_gl_entries_on_asset_regain(
 	asset, selling_amount=0, finance_book=None, voucher_type=None, voucher_no=None, date=None
 ):
@@ -874,9 +841,7 @@ def get_value_after_depreciation_on_disposal_date(asset, disposal_date, finance_
 
 	row = asset_doc.finance_books[idx - 1]
 
-	temp_asset_depreciation_schedule = get_temp_asset_depr_schedule_doc(
-		asset_doc, row, getdate(disposal_date)
-	)
+	temp_asset_depreciation_schedule = get_temp_depr_schedule_doc(asset_doc, row, getdate(disposal_date))
 
 	accumulated_depr_amount = temp_asset_depreciation_schedule.get("depreciation_schedule")[
 		-1

erpnext/assets/doctype/asset/test_asset.py

@@ -30,11 +30,8 @@ from erpnext.assets.doctype.asset.depreciation import (
 	scrap_asset,
 )
 from erpnext.assets.doctype.asset_depreciation_schedule.asset_depreciation_schedule import (
-	_check_is_pro_rata,
-	_get_pro_rata_amt,
 	get_asset_depr_schedule_doc,
 	get_depr_schedule,
-	get_depreciation_amount,
 )
 from erpnext.stock.doctype.purchase_receipt.purchase_receipt import (
 	make_purchase_invoice as make_invoice,
@@ -196,7 +193,7 @@ class TestAsset(AssetSetup):
 		self.assertEqual(doc.items[0].is_fixed_asset, 1)
 
 	def test_scrap_asset(self):
-		date = nowdate()
+		date = "2025-05-05"
 		purchase_date = add_months(get_first_day(date), -2)
 
 		asset = create_asset(
@@ -246,7 +243,7 @@ class TestAsset(AssetSetup):
 			frappe.ValidationError, scrap_asset, asset.name, scrap_date=before_last_booked_depreciation_date
 		)
 
-		scrap_asset(asset.name)
+		scrap_asset(asset.name, date)
 		asset.load_from_db()
 		first_asset_depr_schedule.load_from_db()
 
@@ -258,12 +255,16 @@ class TestAsset(AssetSetup):
 			asset.gross_purchase_amount - asset.finance_books[0].value_after_depreciation,
 			asset.precision("gross_purchase_amount"),
 		)
-		pro_rata_amount, _, _ = _get_pro_rata_amt(
-			asset.finance_books[0],
-			9000,
+
+		second_asset_depr_schedule.depreciation_amount = 9006.17
+		second_asset_depr_schedule.asset_doc = asset
+		second_asset_depr_schedule.get_finance_book_row()
+		second_asset_depr_schedule.fetch_asset_details()
+
+		pro_rata_amount, _, _ = second_asset_depr_schedule._get_pro_rata_amt(
 			add_days(get_last_day(add_months(purchase_date, 1)), 1),
 			date,
-			original_schedule_date=get_last_day(nowdate()),
+			original_schedule_date=get_last_day(date),
 		)
 		pro_rata_amount = flt(pro_rata_amount, asset.precision("gross_purchase_amount"))
 		self.assertEqual(
@@ -331,7 +332,7 @@ class TestAsset(AssetSetup):
 
 		si = make_sales_invoice(asset=asset.name, item_code="Macbook Pro", company="_Test Company")
 		si.customer = "_Test Customer"
-		si.due_date = nowdate()
+		si.due_date = date
 		si.get("items")[0].rate = 25000
 		si.insert()
 		si.submit()
@@ -344,19 +345,17 @@ class TestAsset(AssetSetup):
 		self.assertEqual(second_asset_depr_schedule.status, "Active")
 		self.assertEqual(first_asset_depr_schedule.status, "Cancelled")
 
-		pro_rata_amount, _, _ = _get_pro_rata_amt(
-			asset.finance_books[0],
-			9000,
-			add_days(get_last_day(add_months(purchase_date, 1)), 1),
-			date,
-			original_schedule_date=get_last_day(nowdate()),
+		asset.load_from_db()
+		accumulated_depr_amount = flt(
+			asset.gross_purchase_amount - asset.finance_books[0].value_after_depreciation,
+			asset.precision("gross_purchase_amount"),
 		)
-		pro_rata_amount = flt(pro_rata_amount, asset.precision("gross_purchase_amount"))
+		pro_rata_amount = flt(accumulated_depr_amount - 18000)
 
 		expected_gle = (
 			(
 				"_Test Accumulated Depreciations - _TC",
-				flt(18000.0 + pro_rata_amount, asset.precision("gross_purchase_amount")),
+				flt(accumulated_depr_amount, asset.precision("gross_purchase_amount")),
 				0.0,
 			),
 			("_Test Fixed Asset - _TC", 0.0, 100000.0),
@@ -476,26 +475,26 @@ class TestAsset(AssetSetup):
 		asset = create_asset(
 			calculate_depreciation=1,
 			asset_quantity=10,
-			available_for_use_date="2020-01-01",
-			purchase_date="2020-01-01",
+			available_for_use_date="2023-01-01",
+			purchase_date="2023-01-01",
 			expected_value_after_useful_life=0,
 			total_number_of_depreciations=6,
 			opening_number_of_booked_depreciations=1,
-			frequency_of_depreciation=10,
-			depreciation_start_date="2021-01-01",
-			opening_accumulated_depreciation=20000,
-			gross_purchase_amount=120000,
+			frequency_of_depreciation=12,
+			depreciation_start_date="2024-03-31",
+			opening_accumulated_depreciation=493.15,
+			gross_purchase_amount=12000,
 			submit=1,
 		)
 
 		first_asset_depr_schedule = get_asset_depr_schedule_doc(asset.name, "Active")
 		self.assertEqual(first_asset_depr_schedule.status, "Active")
 
-		post_depreciation_entries(date="2021-01-01")
+		post_depreciation_entries(date="2024-03-31")
 
 		self.assertEqual(asset.asset_quantity, 10)
-		self.assertEqual(asset.gross_purchase_amount, 120000)
-		self.assertEqual(asset.opening_accumulated_depreciation, 20000)
+		self.assertEqual(asset.gross_purchase_amount, 12000)
+		self.assertEqual(asset.opening_accumulated_depreciation, 493.15)
 
 		new_asset = split_asset(asset.name, 2)
 		asset.load_from_db()
@@ -511,25 +510,25 @@ class TestAsset(AssetSetup):
 		depr_schedule_of_new_asset = first_asset_depr_schedule_of_new_asset.get("depreciation_schedule")
 
 		self.assertEqual(new_asset.asset_quantity, 2)
-		self.assertEqual(new_asset.gross_purchase_amount, 24000)
-		self.assertEqual(new_asset.opening_accumulated_depreciation, 4000)
+		self.assertEqual(new_asset.gross_purchase_amount, 2400)
+		self.assertEqual(new_asset.opening_accumulated_depreciation, 98.63)
 		self.assertEqual(new_asset.split_from, asset.name)
-		self.assertEqual(depr_schedule_of_new_asset[0].depreciation_amount, 4000)
-		self.assertEqual(depr_schedule_of_new_asset[1].depreciation_amount, 4000)
+		self.assertEqual(depr_schedule_of_new_asset[0].depreciation_amount, 400)
+		self.assertEqual(depr_schedule_of_new_asset[1].depreciation_amount, 400)
 
 		self.assertEqual(asset.asset_quantity, 8)
-		self.assertEqual(asset.gross_purchase_amount, 96000)
-		self.assertEqual(asset.opening_accumulated_depreciation, 16000)
-		self.assertEqual(depr_schedule_of_asset[0].depreciation_amount, 16000)
-		self.assertEqual(depr_schedule_of_asset[1].depreciation_amount, 16000)
+		self.assertEqual(asset.gross_purchase_amount, 9600)
+		self.assertEqual(asset.opening_accumulated_depreciation, 394.52)
+		self.assertEqual(depr_schedule_of_asset[0].depreciation_amount, 1600)
+		self.assertEqual(depr_schedule_of_asset[1].depreciation_amount, 1600)
 
 		journal_entry = depr_schedule_of_asset[0].journal_entry
 
 		jv = frappe.get_doc("Journal Entry", journal_entry)
-		self.assertEqual(jv.accounts[0].credit_in_account_currency, 16000)
-		self.assertEqual(jv.accounts[1].debit_in_account_currency, 16000)
-		self.assertEqual(jv.accounts[2].credit_in_account_currency, 4000)
-		self.assertEqual(jv.accounts[3].debit_in_account_currency, 4000)
+		self.assertEqual(jv.accounts[0].credit_in_account_currency, 1600)
+		self.assertEqual(jv.accounts[1].debit_in_account_currency, 1600)
+		self.assertEqual(jv.accounts[2].credit_in_account_currency, 400)
+		self.assertEqual(jv.accounts[3].debit_in_account_currency, 400)
 
 		self.assertEqual(jv.accounts[0].reference_name, asset.name)
 		self.assertEqual(jv.accounts[1].reference_name, asset.name)
@@ -944,12 +943,12 @@ class TestDepreciationMethods(AssetSetup):
 		)
 
 		expected_schedules = [
-			["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],
+			["2022-02-28", 337.72, 337.72],
+			["2022-03-31", 675.45, 1013.17],
+			["2022-04-30", 675.45, 1688.62],
+			["2022-05-31", 675.45, 2364.07],
+			["2022-06-30", 675.45, 3039.52],
+			["2022-07-15", 1960.48, 5000.0],
 		]
 
 		schedules = [
@@ -1024,12 +1023,17 @@ class TestDepreciationBasics(AssetSetup):
 				"depreciation_start_date": "2020-12-31",
 			},
 		)
+		asset.submit()
 
 		asset_depr_schedule_doc = get_asset_depr_schedule_doc(asset.name, "Active")
+		asset_depr_schedule_doc.asset_doc = asset
+		asset_depr_schedule_doc.get_finance_book_row()
+		asset_depr_schedule_doc.fetch_asset_details()
+		asset_depr_schedule_doc.clear()
+		asset_depr_schedule_doc._check_is_pro_rata()
+		asset_depr_schedule_doc.initialize_variables()
 
-		depreciation_amount, prev_per_day_depr = get_depreciation_amount(
-			asset_depr_schedule_doc, asset, 100000, 100000, asset.finance_books[0]
-		)
+		depreciation_amount = asset_depr_schedule_doc.get_depreciation_amount(0)
 		self.assertEqual(depreciation_amount, 30000)
 
 	def test_make_depr_schedule(self):
@@ -1074,7 +1078,7 @@ class TestDepreciationBasics(AssetSetup):
 	def test_check_is_pro_rata(self):
 		"""Tests if check_is_pro_rata() returns the right value(i.e. checks if has_pro_rata is accurate)."""
 
-		asset = create_asset(item_code="Macbook Pro", available_for_use_date="2019-12-31", do_not_save=1)
+		asset = create_asset(item_code="Macbook Pro", available_for_use_date="2019-12-31")
 
 		asset.calculate_depreciation = 1
 		asset.append(
@@ -1087,9 +1091,15 @@ class TestDepreciationBasics(AssetSetup):
 				"depreciation_start_date": "2020-12-31",
 			},
 		)
+		asset.save()
 
-		has_pro_rata = _check_is_pro_rata(asset, asset.finance_books[0])
-		self.assertFalse(has_pro_rata)
+		depr_schedule_doc = get_asset_depr_schedule_doc(asset.name, "Draft")
+		depr_schedule_doc.asset_doc = asset
+		depr_schedule_doc.get_finance_book_row()
+		depr_schedule_doc.fetch_asset_details()
+		depr_schedule_doc._check_is_pro_rata()
+
+		self.assertFalse(depr_schedule_doc.has_pro_rata)
 
 		asset.finance_books = []
 		asset.append(
@@ -1102,9 +1112,15 @@ class TestDepreciationBasics(AssetSetup):
 				"depreciation_start_date": "2020-07-01",
 			},
 		)
+		asset.save()
 
-		has_pro_rata = _check_is_pro_rata(asset, asset.finance_books[0])
-		self.assertTrue(has_pro_rata)
+		depr_schedule_doc = get_asset_depr_schedule_doc(asset.name, "Draft")
+		depr_schedule_doc.asset_doc = asset
+		depr_schedule_doc.get_finance_book_row()
+		depr_schedule_doc.fetch_asset_details()
+		depr_schedule_doc._check_is_pro_rata()
+
+		self.assertTrue(depr_schedule_doc.has_pro_rata)
 
 	def test_expected_value_after_useful_life_greater_than_purchase_amount(self):
 		"""Tests if an error is raised when expected_value_after_useful_life(110,000) > gross_purchase_amount(100,000)."""
@@ -1285,8 +1301,6 @@ class TestDepreciationBasics(AssetSetup):
 				self.assertFalse(entry["debit"])
 
 	def test_depr_entry_posting_when_depr_expense_account_is_an_income_account(self):
-		"""Tests if the Depreciation Expense Account gets credited and the Accumulated Depreciation Account gets debited when the former's an Income Account."""
-
 		depr_expense_account = frappe.get_doc("Account", "_Test Depreciations - _TC")
 		depr_expense_account.root_type = "Income"
 		depr_expense_account.parent_account = "Income - _TC"
@@ -1303,26 +1317,20 @@ class TestDepreciationBasics(AssetSetup):
 			submit=1,
 		)
 
-		post_depreciation_entries(date="2021-06-01")
-		asset.load_from_db()
+		jv = make_journal_entry(
+			"_Test Depreciations - _TC",
+			"_Test Accumulated Depreciations - _TC",
+			100,
+			posting_date="2020-01-15",
+			save=False,
+		)
+		for d in jv.accounts:
+			d.reference_type = "Asset"
+			d.reference_name = asset.name
+		jv.voucher_type = "Depreciation Entry"
 
-		je = frappe.get_doc("Journal Entry", get_depr_schedule(asset.name, "Active")[0].journal_entry)
-		accounting_entries = [
-			{"account": entry.account, "debit": entry.debit, "credit": entry.credit} for entry in je.accounts
-		]
-
-		for entry in accounting_entries:
-			if entry["account"] == "_Test Depreciations - _TC":
-				self.assertTrue(entry["credit"])
-				self.assertFalse(entry["debit"])
-			else:
-				self.assertTrue(entry["debit"])
-				self.assertFalse(entry["credit"])
-
-		# resetting
-		depr_expense_account.root_type = "Expense"
-		depr_expense_account.parent_account = "Expenses - _TC"
-		depr_expense_account.save()
+		with self.assertRaises(frappe.ValidationError):
+			jv.insert()
 
 	def test_clear_depr_schedule(self):
 		"""Tests if clear_depr_schedule() works as expected."""
@@ -1343,7 +1351,7 @@ class TestDepreciationBasics(AssetSetup):
 
 		asset_depr_schedule_doc = get_asset_depr_schedule_doc(asset.name, "Active")
 
-		asset_depr_schedule_doc.clear_depr_schedule()
+		asset_depr_schedule_doc.clear()
 
 		self.assertEqual(len(asset_depr_schedule_doc.get("depreciation_schedule")), 1)
 
@@ -1390,15 +1398,15 @@ class TestDepreciationBasics(AssetSetup):
 		asset.load_from_db()
 
 		asset_depr_schedule_doc_1 = get_asset_depr_schedule_doc(asset.name, "Active", "Test Finance Book 1")
-		asset_depr_schedule_doc_1.clear_depr_schedule()
+		asset_depr_schedule_doc_1.clear()
 		self.assertEqual(len(asset_depr_schedule_doc_1.get("depreciation_schedule")), 3)
 
 		asset_depr_schedule_doc_2 = get_asset_depr_schedule_doc(asset.name, "Active", "Test Finance Book 2")
-		asset_depr_schedule_doc_2.clear_depr_schedule()
+		asset_depr_schedule_doc_2.clear()
 		self.assertEqual(len(asset_depr_schedule_doc_2.get("depreciation_schedule")), 3)
 
 		asset_depr_schedule_doc_3 = get_asset_depr_schedule_doc(asset.name, "Active", "Test Finance Book 3")
-		asset_depr_schedule_doc_3.clear_depr_schedule()
+		asset_depr_schedule_doc_3.clear()
 		self.assertEqual(len(asset_depr_schedule_doc_3.get("depreciation_schedule")), 0)
 
 	def test_depreciation_schedules_are_set_up_for_multiple_finance_books(self):
@@ -1448,6 +1456,11 @@ class TestDepreciationBasics(AssetSetup):
 			submit=1,
 		)
 
+		depr_expense_account = frappe.get_doc("Account", "_Test Depreciations - _TC")
+		depr_expense_account.root_type = "Expense"
+		depr_expense_account.parent_account = "Expenses - _TC"
+		depr_expense_account.save()
+
 		post_depreciation_entries(date="2021-01-01")
 
 		asset.load_from_db()
@@ -1519,7 +1532,7 @@ class TestDepreciationBasics(AssetSetup):
 		)
 
 		self.assertSequenceEqual(gle, expected_gle)
-		self.assertEqual(asset.get("value_after_depreciation"), 0)
+		self.assertEqual(asset.get("value_after_depreciation"), 70000)
 
 	def test_expected_value_change(self):
 		"""
@@ -1616,6 +1629,10 @@ class TestDepreciationBasics(AssetSetup):
 			frequency_of_depreciation=1,
 			submit=1,
 		)
+		depr_expense_account = frappe.get_doc("Account", "_Test Depreciations - _TC")
+		depr_expense_account.root_type = "Expense"
+		depr_expense_account.parent_account = "Expenses - _TC"
+		depr_expense_account.save()
 
 		self.assertEqual(asset.status, "Submitted")
 		self.assertEqual(asset.get_value_after_depreciation(), 100000)

erpnext/assets/doctype/asset_capitalization/asset_capitalization.py

@@ -16,7 +16,7 @@ from erpnext.assets.doctype.asset.depreciation import (
 	get_gl_entries_on_asset_disposal,
 	get_value_after_depreciation_on_disposal_date,
 	reset_depreciation_schedule,
-	reverse_depreciation_entry_made_after_disposal,
+	reverse_depreciation_entry_made_on_disposal,
 )
 from erpnext.assets.doctype.asset_activity.asset_activity import add_asset_activity
 from erpnext.assets.doctype.asset_category.asset_category import get_asset_category_account
@@ -140,6 +140,7 @@ class AssetCapitalization(StockController):
 		self.make_gl_entries()
 		self.repost_future_sle_and_gle()
 		self.restore_consumed_asset_items()
+		self.update_target_asset()
 
 	def set_title(self):
 		self.title = self.target_asset_name or self.target_item_name or self.target_item_code
@@ -602,13 +603,18 @@ class AssetCapitalization(StockController):
 			return
 
 		total_target_asset_value = flt(self.total_value, self.precision("total_value"))
-
 		asset_doc = frappe.get_doc("Asset", self.target_asset)
-		asset_doc.gross_purchase_amount += total_target_asset_value
-		asset_doc.purchase_amount += total_target_asset_value
-		asset_doc.set_status("Work In Progress")
-		asset_doc.flags.ignore_validate = True
-		asset_doc.save()
+
+		if self.docstatus == 2:
+			gross_purchase_amount = asset_doc.gross_purchase_amount - total_target_asset_value
+			purchase_amount = asset_doc.purchase_amount - total_target_asset_value
+			asset_doc.db_set("total_asset_cost", asset_doc.total_asset_cost - total_target_asset_value)
+		else:
+			gross_purchase_amount = asset_doc.gross_purchase_amount + total_target_asset_value
+			purchase_amount = asset_doc.purchase_amount + total_target_asset_value
+
+		asset_doc.db_set("gross_purchase_amount", gross_purchase_amount)
+		asset_doc.db_set("purchase_amount", purchase_amount)
 
 		frappe.msgprint(
 			_("Asset {0} has been updated. Please set the depreciation details if any and submit it.").format(
@@ -619,17 +625,17 @@ class AssetCapitalization(StockController):
 	def restore_consumed_asset_items(self):
 		for item in self.asset_items:
 			asset = frappe.get_doc("Asset", item.asset)
-			asset.db_set("disposal_date", None)
 			self.set_consumed_asset_status(asset)
 
 			if asset.calculate_depreciation:
-				reverse_depreciation_entry_made_after_disposal(asset, self.posting_date)
+				reverse_depreciation_entry_made_on_disposal(asset)
 				notes = _(
 					"This schedule was created when Asset {0} was restored on Asset Capitalization {1}'s cancellation."
 				).format(
 					get_link_to_form(asset.doctype, asset.name), get_link_to_form(self.doctype, self.name)
 				)
-				reset_depreciation_schedule(asset, self.posting_date, notes)
+				reset_depreciation_schedule(asset, notes)
+			asset.db_set("disposal_date", None)
 
 	def set_consumed_asset_status(self, asset):
 		if self.docstatus == 1:

erpnext/assets/doctype/asset_depreciation_schedule/asset_depreciation_schedule.js

@@ -31,7 +31,7 @@ frappe.ui.form.on("Depreciation Schedule", {
 			frappe.call({
 				method: "erpnext.assets.doctype.asset.depreciation.make_depreciation_entry",
 				args: {
-					asset_depr_schedule_name: frm.doc.name,
+					depr_schedule_name: frm.doc.name,
 					date: row.schedule_date,
 				},
 				debounce: 1000,

erpnext/assets/doctype/asset_depreciation_schedule/asset_depreciation_schedule.json

@@ -25,6 +25,7 @@
   "column_break_8",
   "frequency_of_depreciation",
   "expected_value_after_useful_life",
+  "value_after_depreciation",
   "depreciation_schedule_section",
   "depreciation_schedule",
   "details_section",
@@ -38,6 +39,7 @@
    "fieldtype": "Link",
    "in_list_view": 1,
    "label": "Asset",
+   "link_filters": "[[\"Asset\",\"docstatus\",\"<\",\"2\"],[\"Asset\",\"company\",\"=\",\"eval:doc.company\"]]",
    "options": "Asset",
    "reqd": 1
   },
@@ -202,12 +204,18 @@
    "label": "Company",
    "options": "Company",
    "read_only": 1
+  },
+  {
+   "fieldname": "value_after_depreciation",
+   "fieldtype": "Currency",
+   "label": "Value After Depreciation",
+   "read_only": 1
   }
  ],
  "index_web_pages_for_search": 1,
  "is_submittable": 1,
  "links": [],
- "modified": "2024-03-27 13:06:34.135004",
+ "modified": "2024-12-02 17:54:20.635668",
  "modified_by": "Administrator",
  "module": "Assets",
  "name": "Asset Depreciation Schedule",

erpnext/assets/doctype/asset_depreciation_schedule/deppreciation_schedule_controller.py

@@ -0,0 +1,459 @@
+import frappe
+from frappe import _
+from frappe.utils import (
+	add_days,
+	add_months,
+	add_years,
+	cint,
+	date_diff,
+	flt,
+	get_last_day,
+	getdate,
+	is_last_day_of_the_month,
+	month_diff,
+	nowdate,
+)
+
+import erpnext
+from erpnext.accounts.utils import get_fiscal_year
+from erpnext.assets.doctype.asset_depreciation_schedule.depreciation_methods import (
+	StraightLineMethod,
+	WDVMethod,
+)
+
+
+class DepreciationScheduleController(StraightLineMethod, WDVMethod):
+	def __init__(self, *args, **kwargs):
+		super().__init__(*args, **kwargs)
+
+	def create_depreciation_schedule(self, fb_row=None, disposal_date=None):
+		self.disposal_date = disposal_date
+		self.asset_doc = frappe.get_doc("Asset", self.asset)
+
+		self.get_finance_book_row(fb_row)
+		self.fetch_asset_details()
+		self.clear()
+		self.create()
+		self.set_accumulated_depreciation()
+
+	def clear(self):
+		self.first_non_depreciated_row_idx = 0
+		num_of_depreciations_completed = 0
+		depr_schedule = []
+
+		self.schedules_before_clearing = self.get("depreciation_schedule")
+		for schedule in self.get("depreciation_schedule"):
+			if schedule.journal_entry:
+				num_of_depreciations_completed += 1
+				depr_schedule.append(schedule)
+			else:
+				self.first_non_depreciated_row_idx = num_of_depreciations_completed
+				break
+
+		self.depreciation_schedule = depr_schedule
+
+	def create(self):
+		self.initialize_variables()
+		for row_idx in range(self.first_non_depreciated_row_idx, self.final_number_of_depreciations):
+			# If depreciation is already completed (for double declining balance)
+			if self.skip_row:
+				continue
+
+			self.has_fiscal_year_changed(row_idx)
+			if self.fiscal_year_changed:
+				self.yearly_opening_wdv = self.pending_depreciation_amount
+
+			self.get_prev_depreciation_amount(row_idx)
+
+			self.schedule_date = self.get_next_schedule_date(row_idx)
+
+			self.depreciation_amount = self.get_depreciation_amount(row_idx)
+
+			# if asset is being sold or scrapped
+			if self.disposal_date and getdate(self.schedule_date) >= getdate(self.disposal_date):
+				self.set_depreciation_amount_for_disposal(row_idx)
+				break
+
+			if row_idx == 0:
+				self.set_depreciation_amount_for_first_row(row_idx)
+			elif (
+				self.has_pro_rata and row_idx == cint(self.final_number_of_depreciations) - 1
+			):  # for the last row
+				self.set_depreciation_amount_for_last_row(row_idx)
+
+			self.depreciation_amount = flt(
+				self.depreciation_amount, self.asset_doc.precision("gross_purchase_amount")
+			)
+			if not self.depreciation_amount:
+				break
+
+			self.pending_depreciation_amount = flt(
+				self.pending_depreciation_amount - self.depreciation_amount,
+				self.asset_doc.precision("gross_purchase_amount"),
+			)
+
+			self.adjust_depr_amount_for_salvage_value(row_idx)
+
+			if flt(self.depreciation_amount, self.asset_doc.precision("gross_purchase_amount")) > 0:
+				self.add_depr_schedule_row(row_idx)
+
+	def initialize_variables(self):
+		self.pending_depreciation_amount = self.fb_row.value_after_depreciation
+		self.should_get_last_day = is_last_day_of_the_month(self.fb_row.depreciation_start_date)
+		self.skip_row = False
+		self.depreciation_amount = 0
+		self.prev_per_day_depr = True
+		self.prev_depreciation_amount = 0
+		self.current_fiscal_year_end_date = None
+		self.yearly_opening_wdv = self.pending_depreciation_amount
+		self.get_number_of_pending_months()
+		self.get_final_number_of_depreciations()
+		self.is_wdv_or_dd_non_yearly_pro_rata()
+		self.get_total_pending_days_or_years()
+
+	def get_final_number_of_depreciations(self):
+		self.final_number_of_depreciations = cint(self.fb_row.total_number_of_depreciations) - cint(
+			self.opening_number_of_booked_depreciations
+		)
+
+		self._check_is_pro_rata()
+		if self.has_pro_rata:
+			self.final_number_of_depreciations += 1
+
+		self.set_final_number_of_depreciations_considering_increase_in_asset_life()
+
+	def set_final_number_of_depreciations_considering_increase_in_asset_life(self):
+		# final schedule date after increasing asset life
+		self.final_schedule_date = add_months(
+			self.asset_doc.available_for_use_date,
+			(self.fb_row.total_number_of_depreciations * cint(self.fb_row.frequency_of_depreciation))
+			+ cint(self.fb_row.increase_in_asset_life),
+		)
+
+		number_of_pending_depreciations = cint(self.fb_row.total_number_of_depreciations) - cint(
+			self.asset_doc.opening_number_of_booked_depreciations
+		)
+		schedule_date = add_months(
+			self.fb_row.depreciation_start_date,
+			number_of_pending_depreciations * cint(self.fb_row.frequency_of_depreciation),
+		)
+
+		if self.final_schedule_date > getdate(schedule_date):
+			months = month_diff(self.final_schedule_date, schedule_date)
+			self.final_number_of_depreciations += months // cint(self.fb_row.frequency_of_depreciation) + 1
+
+	def is_wdv_or_dd_non_yearly_pro_rata(self):
+		if (
+			self.fb_row.depreciation_method in ("Written Down Value", "Double Declining Balance")
+			and cint(self.fb_row.frequency_of_depreciation) != 12
+		):
+			self._check_is_pro_rata()
+
+	def _check_is_pro_rata(self):
+		self.has_pro_rata = 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
+		if self.fb_row.depreciation_method in ("Straight Line", "Manual"):
+			prev_depreciation_start_date = get_last_day(
+				add_months(
+					self.fb_row.depreciation_start_date,
+					(self.fb_row.frequency_of_depreciation * -1)
+					* self.asset_doc.opening_number_of_booked_depreciations,
+				)
+			)
+			from_date = self.asset_doc.available_for_use_date
+			days = date_diff(prev_depreciation_start_date, from_date) + 1
+			total_days = self.get_total_days(prev_depreciation_start_date)
+		else:
+			from_date = self._get_modified_available_for_use_date_for_existing_assets()
+			days = date_diff(self.fb_row.depreciation_start_date, from_date) + 1
+			total_days = self.get_total_days(self.fb_row.depreciation_start_date)
+
+		if days <= 0:
+			frappe.throw(
+				_(
+					"""Error: This asset already has {0} depreciation periods booked.
+					The `depreciation start` date must be at least {1} periods after the `available for use` date.
+					Please correct the dates accordingly."""
+				).format(
+					self.asset_doc.opening_number_of_booked_depreciations,
+					self.asset_doc.opening_number_of_booked_depreciations,
+				)
+			)
+		if days < total_days:
+			self.has_pro_rata = True
+			self.has_wdv_or_dd_non_yearly_pro_rata = True
+
+	def _get_modified_available_for_use_date_for_existing_assets(self):
+		"""
+		if Asset has opening booked depreciations = 3,
+		frequency of depreciation = 3,
+		available for use date = 17-07-2023,
+		depreciation start date = 30-06-2024
+		then from date should be 01-04-2024
+		"""
+		if self.asset_doc.opening_number_of_booked_depreciations > 0:
+			from_date = add_days(
+				add_months(self.fb_row.depreciation_start_date, (self.fb_row.frequency_of_depreciation * -1)),
+				1,
+			)
+			return from_date
+		else:
+			return self.asset_doc.available_for_use_date
+
+	def get_total_days(self, date):
+		period_start_date = add_months(date, cint(self.fb_row.frequency_of_depreciation) * -1)
+		if is_last_day_of_the_month(date):
+			period_start_date = get_last_day(period_start_date)
+		return date_diff(date, period_start_date)
+
+	def _get_pro_rata_amt(self, from_date, to_date, original_schedule_date=None):
+		days = date_diff(to_date, from_date) + 1
+		months = month_diff(to_date, from_date)
+		total_days = self.get_total_days(original_schedule_date or to_date)
+		return (self.depreciation_amount * flt(days)) / flt(total_days), days, months
+
+	def get_number_of_pending_months(self):
+		total_months = cint(self.fb_row.total_number_of_depreciations) * cint(
+			self.fb_row.frequency_of_depreciation
+		) + cint(self.fb_row.increase_in_asset_life)
+		last_depr_date = self.get_last_booked_depreciation_date()
+		depr_booked_for_months = self.get_booked_depr_for_months_count(last_depr_date)
+
+		self.pending_months = total_months - depr_booked_for_months
+
+	def get_last_booked_depreciation_date(self):
+		last_depr_date = None
+		if self.first_non_depreciated_row_idx > 0:
+			last_depr_date = self.depreciation_schedule[self.first_non_depreciated_row_idx - 1].schedule_date
+		elif self.asset_doc.opening_number_of_booked_depreciations > 0:
+			last_depr_date = add_months(
+				self.fb_row.depreciation_start_date, -1 * self.fb_row.frequency_of_depreciation
+			)
+		return last_depr_date
+
+	def get_booked_depr_for_months_count(self, last_depr_date):
+		depr_booked_for_months = 0
+		if last_depr_date:
+			asset_used_for_months = self.fb_row.frequency_of_depreciation * (
+				1 + self.asset_doc.opening_number_of_booked_depreciations
+			)
+			computed_available_for_use_date = add_days(
+				add_months(self.fb_row.depreciation_start_date, -1 * asset_used_for_months), 1
+			)
+			if getdate(computed_available_for_use_date) < getdate(self.asset_doc.available_for_use_date):
+				computed_available_for_use_date = self.asset_doc.available_for_use_date
+			depr_booked_for_months = (date_diff(last_depr_date, computed_available_for_use_date) + 1) / (
+				365 / 12
+			)
+		return depr_booked_for_months
+
+	def get_total_pending_days_or_years(self):
+		if cint(frappe.db.get_single_value("Accounts Settings", "calculate_depr_using_total_days")):
+			last_depr_date = self.get_last_booked_depreciation_date()
+			if last_depr_date:
+				self.total_pending_days = date_diff(self.final_schedule_date, last_depr_date) - 1
+			else:
+				self.total_pending_days = date_diff(
+					self.final_schedule_date, self.asset_doc.available_for_use_date
+				)
+		else:
+			self.total_pending_years = self.pending_months / 12
+
+	def has_fiscal_year_changed(self, row_idx):
+		self.fiscal_year_changed = False
+
+		schedule_date = get_last_day(
+			add_months(
+				self.fb_row.depreciation_start_date, row_idx * cint(self.fb_row.frequency_of_depreciation)
+			)
+		)
+
+		if not self.current_fiscal_year_end_date:
+			self.current_fiscal_year_end_date = get_fiscal_year(self.fb_row.depreciation_start_date)[2]
+			self.fiscal_year_changed = True
+		elif getdate(schedule_date) > getdate(self.current_fiscal_year_end_date):
+			self.current_fiscal_year_end_date = add_years(self.current_fiscal_year_end_date, 1)
+			self.fiscal_year_changed = True
+
+	def get_prev_depreciation_amount(self, row_idx):
+		if row_idx > 1:
+			self.prev_depreciation_amount = 0
+			if len(self.get("depreciation_schedule")) > row_idx - 1:
+				self.prev_depreciation_amount = self.get("depreciation_schedule")[
+					row_idx - 1
+				].depreciation_amount
+
+	def get_next_schedule_date(self, row_idx):
+		schedule_date = add_months(
+			self.fb_row.depreciation_start_date, row_idx * cint(self.fb_row.frequency_of_depreciation)
+		)
+		if self.should_get_last_day:
+			schedule_date = get_last_day(schedule_date)
+
+		return schedule_date
+
+	def set_depreciation_amount_for_disposal(self, row_idx):
+		if self.depreciation_schedule:  # if there are already booked depreciations
+			from_date = add_days(self.depreciation_schedule[-1].schedule_date, 1)
+		else:
+			from_date = self._get_modified_available_for_use_date_for_existing_assets()
+			if is_last_day_of_the_month(getdate(self.asset_doc.available_for_use_date)):
+				from_date = get_last_day(from_date)
+
+		self.depreciation_amount, days, months = self._get_pro_rata_amt(
+			from_date,
+			self.disposal_date,
+			original_schedule_date=self.schedule_date,
+		)
+
+		self.depreciation_amount = flt(
+			self.depreciation_amount, self.asset_doc.precision("gross_purchase_amount")
+		)
+		if self.depreciation_amount > 0:
+			self.schedule_date = self.disposal_date
+			self.add_depr_schedule_row(row_idx)
+
+	def set_depreciation_amount_for_first_row(self, row_idx):
+		"""
+		For the first row, if available for use date is mid of the month, then pro rata amount is needed
+		"""
+		pro_rata_amount_applicable = False
+		if (
+			self.has_pro_rata
+			and not self.opening_accumulated_depreciation
+			and not self.flags.wdv_it_act_applied
+		):  # if not existing asset
+			from_date = self.asset_doc.available_for_use_date
+			pro_rata_amount_applicable = True
+		elif self.has_pro_rata and self.opening_accumulated_depreciation:  # if existing asset
+			from_date = self._get_modified_available_for_use_date_for_existing_assets()
+			pro_rata_amount_applicable = True
+
+		if pro_rata_amount_applicable:
+			self.depreciation_amount, days, months = self._get_pro_rata_amt(
+				from_date,
+				self.fb_row.depreciation_start_date,
+			)
+
+			self.validate_depreciation_amount_for_low_value_assets()
+
+	def set_depreciation_amount_for_last_row(self, row_idx):
+		if not self.fb_row.increase_in_asset_life:
+			self.final_schedule_date = add_months(
+				self.asset_doc.available_for_use_date,
+				(row_idx + self.opening_number_of_booked_depreciations)
+				* cint(self.fb_row.frequency_of_depreciation),
+			)
+			if is_last_day_of_the_month(getdate(self.asset_doc.available_for_use_date)):
+				self.final_schedule_date = get_last_day(self.final_schedule_date)
+
+		if self.opening_accumulated_depreciation:
+			self.depreciation_amount, days, months = self._get_pro_rata_amt(
+				self.schedule_date,
+				self.final_schedule_date,
+			)
+		else:
+			if not self.fb_row.increase_in_asset_life:
+				self.depreciation_amount -= self.get("depreciation_schedule")[0].depreciation_amount
+			days = date_diff(self.final_schedule_date, self.schedule_date) + 1
+
+		self.schedule_date = add_days(self.schedule_date, days - 1)
+
+	def adjust_depr_amount_for_salvage_value(self, row_idx):
+		"""
+		Adjust depreciation amount in the last period based on the expected value after useful life
+		"""
+		if (
+			row_idx == cint(self.final_number_of_depreciations) - 1
+			and flt(self.pending_depreciation_amount) != flt(self.fb_row.expected_value_after_useful_life)
+		) or flt(self.pending_depreciation_amount) < flt(self.fb_row.expected_value_after_useful_life):
+			self.depreciation_amount += flt(self.pending_depreciation_amount) - flt(
+				self.fb_row.expected_value_after_useful_life
+			)
+			self.depreciation_amount = flt(
+				self.depreciation_amount, self.precision("value_after_depreciation")
+			)
+			self.skip_row = True
+
+	def validate_depreciation_amount_for_low_value_assets(self):
+		"""
+		If gross purchase amount is too low, then depreciation amount
+		can come zero sometimes based on the frequency and number of depreciations.
+		"""
+		if flt(self.depreciation_amount, self.asset_doc.precision("gross_purchase_amount")) <= 0:
+			frappe.throw(
+				_("Gross Purchase Amount {0} cannot be depreciated over {1} cycles.").format(
+					frappe.bold(self.asset_doc.gross_purchase_amount),
+					frappe.bold(self.fb_row.total_number_of_depreciations),
+				)
+			)
+
+	def add_depr_schedule_row(self, row_idx):
+		shift = None
+		if self.shift_based:
+			shift = (
+				self.schedules_before_clearing[row_idx].shift
+				if (self.schedules_before_clearing and len(self.schedules_before_clearing) > row_idx)
+				else frappe.get_cached_value("Asset Shift Factor", {"default": 1}, "shift_name")
+			)
+
+		self.append(
+			"depreciation_schedule",
+			{
+				"schedule_date": self.schedule_date,
+				"depreciation_amount": self.depreciation_amount,
+				"shift": shift,
+			},
+		)
+
+	def set_accumulated_depreciation(self):
+		accumulated_depreciation = flt(self.opening_accumulated_depreciation)
+		for d in self.get("depreciation_schedule"):
+			if d.journal_entry:
+				accumulated_depreciation = d.accumulated_depreciation_amount
+				continue
+
+			accumulated_depreciation += d.depreciation_amount
+			d.accumulated_depreciation_amount = flt(
+				accumulated_depreciation, d.precision("accumulated_depreciation_amount")
+			)
+
+	def get_depreciation_amount(self, row_idx):
+		if self.fb_row.depreciation_method in ("Straight Line", "Manual"):
+			return self.get_straight_line_depr_amount(row_idx)
+		else:
+			return self.get_wdv_or_dd_depr_amount(row_idx)
+
+	def _get_total_days(self, depreciation_start_date, row_idx):
+		from_date = add_months(depreciation_start_date, (row_idx - 1) * self.frequency_of_depreciation)
+		to_date = add_months(from_date, self.frequency_of_depreciation)
+		if is_last_day_of_the_month(depreciation_start_date):
+			to_date = get_last_day(to_date)
+			from_date = add_days(get_last_day(from_date), 1)
+		return from_date, date_diff(to_date, from_date) + 1
+
+	def get_total_days_in_current_depr_year(self):
+		fy_start_date, fy_end_date = self.get_fiscal_year(self.schedule_date)
+		return date_diff(fy_end_date, fy_start_date) + 1
+
+	def get_fiscal_year(self, date):
+		fy = get_fiscal_year(date, as_dict=True, raise_on_missing=False)
+		if fy:
+			fy_start_date = fy.year_start_date
+			fy_end_date = fy.year_end_date
+		else:
+			current_fy = get_fiscal_year(nowdate(), as_dict=True)
+			# get fiscal year start date of the year in which the schedule date falls
+			months = month_diff(date, current_fy.year_start_date)
+			if months % 12:
+				years = months // 12
+			else:
+				years = months // 12 - 1
+
+			fy_start_date = add_years(current_fy.year_start_date, years)
+			fy_end_date = add_days(add_years(fy_start_date, 1), -1)
+
+		return fy_start_date, fy_end_date

erpnext/assets/doctype/asset_depreciation_schedule/depreciation_methods.py

@@ -0,0 +1,121 @@
+import frappe
+from frappe.model.document import Document
+from frappe.utils import (
+	cint,
+	flt,
+)
+
+import erpnext
+from erpnext.accounts.utils import get_fiscal_year
+
+# from erpnext.assets.doctype.asset_depreciation_schedule.deppreciation_schedule_controller import (
+#     _get_total_days,
+# )
+
+
+class StraightLineMethod(Document):
+	def get_straight_line_depr_amount(self, row_idx):
+		self.depreciable_value = flt(self.fb_row.value_after_depreciation) - flt(
+			self.fb_row.expected_value_after_useful_life
+		)
+
+		if self.fb_row.shift_based:
+			return self.get_shift_depr_amount(row_idx)
+
+		if self.fb_row.daily_prorata_based:
+			return self.get_daily_prorata_based_depr_amount(row_idx)
+		else:
+			return self.get_fixed_depr_amount()
+
+	def get_fixed_depr_amount(self):
+		pending_periods = flt(self.pending_months) / flt(self.fb_row.frequency_of_depreciation)
+		return self.depreciable_value / pending_periods
+
+	def get_daily_prorata_based_depr_amount(self, row_idx):
+		daily_depr_amount = self.get_daily_depr_amount()
+
+		from_date, total_depreciable_days = self._get_total_days(self.fb_row.depreciation_start_date, row_idx)
+		return daily_depr_amount * total_depreciable_days
+
+	def get_daily_depr_amount(self):
+		if cint(frappe.db.get_single_value("Accounts Settings", "calculate_depr_using_total_days")):
+			return self.depreciable_value / self.total_pending_days
+		else:
+			yearly_depr_amount = self.depreciable_value / self.total_pending_years
+			total_days_in_current_depr_year = self.get_total_days_in_current_depr_year()
+			return yearly_depr_amount / total_days_in_current_depr_year
+
+	def get_shift_depr_amount(self, row_idx):
+		if not self.schedules_before_clearing:
+			pending_periods = flt(self.pending_months) / flt(self.fb_row.frequency_of_depreciation)
+			return self.depreciable_value / pending_periods
+
+		asset_shift_factors_map = self.get_asset_shift_factors_map()
+
+		if self.schedules_before_clearing:
+			shift = (
+				self.schedules_before_clearing[row_idx].shift
+				if len(self.schedules_before_clearing) > row_idx
+				else None
+			)
+
+		shift_factor = asset_shift_factors_map.get(shift, 0)
+		shift_factors_sum = sum(
+			[
+				flt(asset_shift_factors_map.get(d.shift))
+				for d in self.schedules_before_clearing
+				if not d.journal_entry
+			]
+		)
+
+		return (self.depreciable_value / shift_factors_sum) * shift_factor
+
+	def get_asset_shift_factors_map(self):
+		return dict(frappe.db.get_all("Asset Shift Factor", ["shift_name", "shift_factor"], as_list=True))
+
+
+class WDVMethod(Document):
+	@erpnext.allow_regional
+	def get_wdv_or_dd_depr_amount(self, row_idx):
+		return WDVMethod.calculate_wdv_or_dd_based_depreciation_amount(self, row_idx)
+
+	@staticmethod
+	def calculate_wdv_or_dd_based_depreciation_amount(self, row_idx):
+		if self.fb_row.daily_prorata_based:
+			return self.get_daily_prorata_based_wdv_depr_amount(row_idx)
+		else:
+			return self.get_wdv_depr_amount()
+
+	def get_wdv_depr_amount(self):
+		if self.is_fiscal_year_changed():
+			yearly_amount = (
+				flt(self.pending_depreciation_amount) * flt(self.fb_row.rate_of_depreciation) / 100
+			)
+
+			depreciation_amount = (yearly_amount * self.fb_row.frequency_of_depreciation) / 12
+			self.prev_depreciation_amount = depreciation_amount
+
+			return depreciation_amount
+		else:
+			return self.prev_depreciation_amount
+
+	def is_fiscal_year_changed(self):
+		fy_start_date, fy_end_date = self.get_fiscal_year(self.schedule_date)
+		if fy_start_date != self.get("prev_fy_start_date"):
+			self.prev_fy_start_date = fy_start_date
+			return True
+
+	def get_daily_prorata_based_wdv_depr_amount(self, row_idx):
+		daily_depr_amount = self.get_daily_wdv_depr_amount()
+
+		from_date, total_depreciable_days = self._get_total_days(self.fb_row.depreciation_start_date, row_idx)
+		return daily_depr_amount * total_depreciable_days
+
+	def get_daily_wdv_depr_amount(self):
+		if self.is_fiscal_year_changed():
+			self.yearly_wdv_depr_amount = (
+				self.pending_depreciation_amount * self.fb_row.rate_of_depreciation / 100
+			)
+
+		total_days_in_current_depr_year = self.get_total_days_in_current_depr_year()
+		return self.yearly_wdv_depr_amount / total_days_in_current_depr_year

erpnext/assets/doctype/asset_depreciation_schedule/test_asset_depreciation_schedule.py

@@ -3,8 +3,9 @@
 
 import frappe
 from frappe.tests import IntegrationTestCase, UnitTestCase
-from frappe.utils import cstr, flt
+from frappe.utils import cstr, date_diff, flt, getdate
 
+from erpnext.accounts.doctype.sales_invoice.test_sales_invoice import create_sales_invoice
 from erpnext.assets.doctype.asset.depreciation import (
 	post_depreciation_entries,
 )
@@ -13,6 +14,10 @@ from erpnext.assets.doctype.asset_depreciation_schedule.asset_depreciation_sched
 	get_asset_depr_schedule_doc,
 	get_depr_schedule,
 )
+from erpnext.assets.doctype.asset_repair.test_asset_repair import create_asset_repair
+from erpnext.assets.doctype.asset_value_adjustment.test_asset_value_adjustment import (
+	make_asset_value_adjustment,
+)
 
 
 class UnitTestAssetDepreciationSchedule(UnitTestCase):
@@ -41,6 +46,7 @@ class TestAssetDepreciationSchedule(IntegrationTestCase):
 		self.assertRaises(frappe.ValidationError, second_asset_depr_schedule.insert)
 
 	def test_daily_prorata_based_depr_on_sl_method(self):
+		frappe.db.set_single_value("Accounts Settings", "calculate_depr_using_total_days", 0)
 		asset = create_asset(
 			calculate_depreciation=1,
 			depreciation_method="Straight Line",
@@ -178,15 +184,15 @@ class TestAssetDepreciationSchedule(IntegrationTestCase):
 		)
 
 		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],
+			["2024-12-31", 60.98, 284.13],
+			["2025-03-31", 60.98, 345.11],
+			["2025-06-30", 60.98, 406.09],
+			["2025-09-30", 60.98, 467.07],
+			["2025-12-31", 60.98, 528.05],
+			["2026-03-31", 60.98, 589.03],
+			["2026-06-30", 60.98, 650.01],
+			["2026-09-30", 60.98, 710.99],
+			["2026-11-01", 20.01, 731.0],
 		]
 		schedules = [
 			[cstr(d.schedule_date), flt(d.depreciation_amount, 2), d.accumulated_depreciation_amount]
@@ -273,12 +279,12 @@ class TestAssetDepreciationSchedule(IntegrationTestCase):
 
 		expected_schedules = [
 			["2021-03-31", 4383.56, 4383.56],
-			["2021-06-30", 9535.45, 13919.01],
-			["2021-09-30", 9640.23, 23559.24],
-			["2021-12-31", 9640.23, 33199.47],
-			["2022-03-31", 9430.66, 42630.13],
-			["2022-06-30", 5721.27, 48351.4],
-			["2022-08-20", 51648.6, 100000.0],
+			["2021-06-30", 9972.6, 14356.16],
+			["2021-09-30", 10082.19, 24438.35],
+			["2021-12-31", 10082.19, 34520.54],
+			["2022-03-31", 6458.25, 40978.79],
+			["2022-06-30", 6530.01, 47508.8],
+			["2022-08-20", 52491.2, 100000.0],
 		]
 
 		schedules = [
@@ -302,13 +308,13 @@ class TestAssetDepreciationSchedule(IntegrationTestCase):
 		)
 
 		expected_schedules = [
-			["2020-02-29", 1092.90, 1092.90],
-			["2020-08-31", 19944.01, 21036.91],
-			["2021-02-28", 19618.83, 40655.74],
-			["2021-08-31", 11966.4, 52622.14],
-			["2022-02-28", 11771.3, 64393.44],
-			["2022-08-31", 7179.84, 71573.28],
-			["2023-02-20", 28426.72, 100000.0],
+			["2020-02-29", 1092.9, 1092.9],
+			["2020-08-31", 20109.29, 21202.19],
+			["2021-02-28", 15630.03, 36832.22],
+			["2021-08-31", 15889.09, 52721.31],
+			["2022-02-28", 9378.02, 62099.33],
+			["2022-08-31", 9533.46, 71632.79],
+			["2023-02-20", 28367.21, 100000.0],
 		]
 
 		schedules = [
@@ -377,36 +383,790 @@ class TestAssetDepreciationSchedule(IntegrationTestCase):
 
 		self.assertEqual(asset.finance_books[0].total_number_of_booked_depreciations, 14)
 
-	def test_schedule_for_wdv_method_for_existing_asset(self):
+	def test_depreciation_schedule_after_cancelling_asset_repair(self):
 		asset = create_asset(
+			item_code="Macbook Pro",
+			gross_purchase_amount=500,
 			calculate_depreciation=1,
-			depreciation_method="Written Down Value",
-			available_for_use_date="2020-07-17",
-			is_existing_asset=1,
-			opening_number_of_booked_depreciations=2,
-			opening_accumulated_depreciation=11666.67,
-			depreciation_start_date="2021-04-30",
+			depreciation_method="Straight Line",
+			available_for_use_date="2023-01-01",
+			depreciation_start_date="2023-01-31",
+			frequency_of_depreciation=1,
 			total_number_of_depreciations=12,
-			frequency_of_depreciation=3,
-			gross_purchase_amount=50000,
-			rate_of_depreciation=40,
+			submit=1,
 		)
 
-		self.assertEqual(asset.status, "Draft")
-		expected_schedules = [
-			["2021-04-30", 3833.33, 15500.0],
-			["2021-07-31", 3833.33, 19333.33],
-			["2021-10-31", 3833.33, 23166.66],
-			["2022-01-31", 3833.33, 26999.99],
-			["2022-04-30", 2300.0, 29299.99],
-			["2022-07-31", 2300.0, 31599.99],
-			["2022-10-31", 2300.0, 33899.99],
-			["2023-01-31", 2300.0, 36199.99],
-			["2023-04-30", 1380.0, 37579.99],
-			["2023-07-31", 12420.01, 50000.0],
+		expected_depreciation_before_repair = [
+			["2023-01-31", 41.67, 41.67],
+			["2023-02-28", 41.67, 83.34],
+			["2023-03-31", 41.67, 125.01],
+			["2023-04-30", 41.67, 166.68],
+			["2023-05-31", 41.67, 208.35],
+			["2023-06-30", 41.67, 250.02],
+			["2023-07-31", 41.67, 291.69],
+			["2023-08-31", 41.67, 333.36],
+			["2023-09-30", 41.67, 375.03],
+			["2023-10-31", 41.67, 416.7],
+			["2023-11-30", 41.67, 458.37],
+			["2023-12-31", 41.63, 500.0],
+		]
+
+		schedules = [
+			[cstr(d.schedule_date), d.depreciation_amount, d.accumulated_depreciation_amount]
+			for d in get_depr_schedule(asset.name, "Active")
+		]
+		self.assertEqual(schedules, expected_depreciation_before_repair)
+		self.assertEqual(asset.finance_books[0].value_after_depreciation, 500)
+
+		asset_repair = create_asset_repair(
+			asset=asset,
+			capitalize_repair_cost=1,
+			item="_Test Non Stock Item",
+			failure_date="2023-04-01",
+			pi_repair_cost1=60,
+			pi_repair_cost2=40,
+			increase_in_asset_life=0,
+			submit=1,
+		)
+		self.assertEqual(asset_repair.total_repair_cost, 100)
+
+		expected_depreciation_after_repair = [
+			["2023-01-31", 50.0, 50.0],
+			["2023-02-28", 50.0, 100.0],
+			["2023-03-31", 50.0, 150.0],
+			["2023-04-30", 50.0, 200.0],
+			["2023-05-31", 50.0, 250.0],
+			["2023-06-30", 50.0, 300.0],
+			["2023-07-31", 50.0, 350.0],
+			["2023-08-31", 50.0, 400.0],
+			["2023-09-30", 50.0, 450.0],
+			["2023-10-31", 50.0, 500.0],
+			["2023-11-30", 50.0, 550.0],
+			["2023-12-31", 50.0, 600.0],
+		]
+
+		schedules = [
+			[cstr(d.schedule_date), d.depreciation_amount, d.accumulated_depreciation_amount]
+			for d in get_depr_schedule(asset.name, "Active")
+		]
+		self.assertEqual(schedules, expected_depreciation_after_repair)
+		asset.reload()
+		self.assertEqual(asset.finance_books[0].value_after_depreciation, 600)
+
+		asset_repair.cancel()
+
+		schedules = [
+			[cstr(d.schedule_date), d.depreciation_amount, d.accumulated_depreciation_amount]
+			for d in get_depr_schedule(asset.name, "Active")
+		]
+		self.assertEqual(schedules, expected_depreciation_before_repair)
+		asset.reload()
+		self.assertEqual(asset.finance_books[0].value_after_depreciation, 500)
+
+	def test_depreciation_schedule_after_cancelling_asset_repair_for_6_months_frequency(self):
+		asset = create_asset(
+			item_code="Macbook Pro",
+			gross_purchase_amount=500,
+			calculate_depreciation=1,
+			depreciation_method="Straight Line",
+			available_for_use_date="2023-01-01",
+			depreciation_start_date="2023-06-30",
+			frequency_of_depreciation=6,
+			total_number_of_depreciations=4,
+			submit=1,
+		)
+
+		expected_depreciation_before_repair = [
+			["2023-06-30", 125.0, 125.0],
+			["2023-12-31", 125.0, 250.0],
+			["2024-06-30", 125.0, 375.0],
+			["2024-12-31", 125.0, 500.0],
+		]
+
+		schedules = [
+			[cstr(d.schedule_date), d.depreciation_amount, d.accumulated_depreciation_amount]
+			for d in get_depr_schedule(asset.name, "Active")
+		]
+
+		self.assertEqual(schedules, expected_depreciation_before_repair)
+
+		asset_repair = create_asset_repair(
+			asset=asset,
+			capitalize_repair_cost=1,
+			item="_Test Non Stock Item",
+			failure_date="2023-04-01",
+			pi_repair_cost1=60,
+			pi_repair_cost2=40,
+			increase_in_asset_life=0,
+			submit=1,
+		)
+		self.assertEqual(asset_repair.total_repair_cost, 100)
+
+		expected_depreciation_after_repair = [
+			["2023-06-30", 150.0, 150.0],
+			["2023-12-31", 150.0, 300.0],
+			["2024-06-30", 150.0, 450.0],
+			["2024-12-31", 150.0, 600.0],
+		]
+
+		schedules = [
+			[cstr(d.schedule_date), d.depreciation_amount, d.accumulated_depreciation_amount]
+			for d in get_depr_schedule(asset.name, "Active")
+		]
+
+		self.assertEqual(schedules, expected_depreciation_after_repair)
+		asset.reload()
+		self.assertEqual(asset.finance_books[0].value_after_depreciation, 600)
+
+		asset_repair.cancel()
+
+		schedules = [
+			[cstr(d.schedule_date), d.depreciation_amount, d.accumulated_depreciation_amount]
+			for d in get_depr_schedule(asset.name, "Active")
+		]
+		self.assertEqual(schedules, expected_depreciation_before_repair)
+		asset.reload()
+		self.assertEqual(asset.finance_books[0].value_after_depreciation, 500)
+
+	def test_depreciation_schedule_after_cancelling_asset_repair_for_existing_asset(self):
+		asset = create_asset(
+			item_code="Macbook Pro",
+			gross_purchase_amount=500,
+			calculate_depreciation=1,
+			depreciation_method="Straight Line",
+			available_for_use_date="2023-01-15",
+			depreciation_start_date="2023-03-31",
+			frequency_of_depreciation=1,
+			total_number_of_depreciations=12,
+			is_existing_asset=1,
+			opening_accumulated_depreciation=64.52,
+			opening_number_of_booked_depreciations=2,
+			submit=1,
+		)
+
+		expected_depreciation_before_repair = [
+			["2023-03-31", 41.39, 105.91],
+			["2023-04-30", 41.39, 147.3],
+			["2023-05-31", 41.39, 188.69],
+			["2023-06-30", 41.39, 230.08],
+			["2023-07-31", 41.39, 271.47],
+			["2023-08-31", 41.39, 312.86],
+			["2023-09-30", 41.39, 354.25],
+			["2023-10-31", 41.39, 395.64],
+			["2023-11-30", 41.39, 437.03],
+			["2023-12-31", 41.39, 478.42],
+			["2024-01-15", 21.58, 500.0],
+		]
+
+		schedules = [
+			[cstr(d.schedule_date), d.depreciation_amount, d.accumulated_depreciation_amount]
+			for d in get_depr_schedule(asset.name, "Active")
+		]
+		self.assertEqual(schedules, expected_depreciation_before_repair)
+
+		asset_repair = create_asset_repair(
+			asset=asset,
+			capitalize_repair_cost=1,
+			item="_Test Non Stock Item",
+			failure_date="2023-04-01",
+			pi_repair_cost1=60,
+			pi_repair_cost2=40,
+			increase_in_asset_life=0,
+			submit=1,
+		)
+		self.assertEqual(asset_repair.total_repair_cost, 100)
+
+		expected_depreciation_after_repair = [
+			["2023-03-31", 50.9, 115.42],
+			["2023-04-30", 50.9, 166.32],
+			["2023-05-31", 50.9, 217.22],
+			["2023-06-30", 50.9, 268.12],
+			["2023-07-31", 50.9, 319.02],
+			["2023-08-31", 50.9, 369.92],
+			["2023-09-30", 50.9, 420.82],
+			["2023-10-31", 50.9, 471.72],
+			["2023-11-30", 50.9, 522.62],
+			["2023-12-31", 50.9, 573.52],
+			["2024-01-15", 26.48, 600.0],
+		]
+
+		schedules = [
+			[cstr(d.schedule_date), d.depreciation_amount, d.accumulated_depreciation_amount]
+			for d in get_depr_schedule(asset.name, "Active")
+		]
+		self.assertEqual(schedules, expected_depreciation_after_repair)
+
+		asset_repair.cancel()
+
+		schedules = [
+			[cstr(d.schedule_date), d.depreciation_amount, d.accumulated_depreciation_amount]
+			for d in get_depr_schedule(asset.name, "Active")
+		]
+
+		self.assertEqual(schedules, expected_depreciation_before_repair)
+		asset.reload()
+		self.assertEqual(asset.finance_books[0].value_after_depreciation, 435.48)
+
+	def test_wdv_depreciation_schedule_after_cancelling_asset_repair(self):
+		asset = create_asset(
+			item_code="Macbook Pro",
+			gross_purchase_amount=500,
+			calculate_depreciation=1,
+			depreciation_method="Written Down Value",
+			available_for_use_date="2023-04-01",
+			depreciation_start_date="2023-12-31",
+			frequency_of_depreciation=12,
+			total_number_of_depreciations=4,
+			rate_of_depreciation=40,
+			submit=1,
+		)
+
+		expected_depreciation_before_repair = [
+			["2023-12-31", 150.68, 150.68],
+			["2024-12-31", 139.73, 290.41],
+			["2025-12-31", 83.84, 374.25],
+			["2026-12-31", 50.3, 424.55],
+			["2027-04-01", 75.45, 500.0],
+		]
+
+		schedules = [
+			[cstr(d.schedule_date), d.depreciation_amount, d.accumulated_depreciation_amount]
+			for d in get_depr_schedule(asset.name, "Active")
+		]
+		self.assertEqual(schedules, expected_depreciation_before_repair)
+
+		asset_repair = create_asset_repair(
+			asset=asset,
+			capitalize_repair_cost=1,
+			item="_Test Non Stock Item",
+			failure_date="2024-01-01",
+			pi_repair_cost1=60,
+			pi_repair_cost2=40,
+			increase_in_asset_life=0,
+			submit=1,
+		)
+
+		expected_depreciation_after_repair = [
+			["2023-12-31", 180.82, 180.82],
+			["2024-12-31", 167.67, 348.49],
+			["2025-12-31", 100.6, 449.09],
+			["2026-12-31", 60.36, 509.45],
+			["2027-04-01", 90.55, 600.0],
+		]
+
+		schedules = [
+			[cstr(d.schedule_date), d.depreciation_amount, d.accumulated_depreciation_amount]
+			for d in get_depr_schedule(asset.name, "Active")
+		]
+		self.assertEqual(schedules, expected_depreciation_after_repair)
+
+		asset_repair.cancel()
+		schedules = [
+			[cstr(d.schedule_date), d.depreciation_amount, d.accumulated_depreciation_amount]
+			for d in get_depr_schedule(asset.name, "Active")
+		]
+
+		self.assertEqual(schedules, expected_depreciation_before_repair)
+
+	def test_daily_prorata_based_depreciation_schedule_after_cancelling_asset_repair_for(self):
+		asset = create_asset(
+			item_code="Macbook Pro",
+			gross_purchase_amount=500,
+			calculate_depreciation=1,
+			depreciation_method="Straight Line",
+			available_for_use_date="2023-01-01",
+			depreciation_start_date="2023-01-31",
+			daily_prorata_based=1,
+			frequency_of_depreciation=1,
+			total_number_of_depreciations=12,
+			submit=1,
+		)
+
+		expected_depreciation_before_repair = [
+			["2023-01-31", 42.47, 42.47],
+			["2023-02-28", 38.36, 80.83],
+			["2023-03-31", 42.47, 123.3],
+			["2023-04-30", 41.1, 164.4],
+			["2023-05-31", 42.47, 206.87],
+			["2023-06-30", 41.1, 247.97],
+			["2023-07-31", 42.47, 290.44],
+			["2023-08-31", 42.47, 332.91],
+			["2023-09-30", 41.1, 374.01],
+			["2023-10-31", 42.47, 416.48],
+			["2023-11-30", 41.1, 457.58],
+			["2023-12-31", 42.42, 500.0],
+		]
+
+		schedules = [
+			[cstr(d.schedule_date), d.depreciation_amount, d.accumulated_depreciation_amount]
+			for d in get_depr_schedule(asset.name, "Active")
+		]
+		self.assertEqual(schedules, expected_depreciation_before_repair)
+
+		asset_repair = create_asset_repair(
+			asset=asset,
+			capitalize_repair_cost=1,
+			item="_Test Non Stock Item",
+			failure_date="2023-04-01",
+			pi_repair_cost1=60,
+			pi_repair_cost2=40,
+			increase_in_asset_life=0,
+			submit=1,
+		)
+		self.assertEqual(asset_repair.total_repair_cost, 100)
+
+		expected_depreciation_after_repair = [
+			["2023-01-31", 50.96, 50.96],
+			["2023-02-28", 46.03, 96.99],
+			["2023-03-31", 50.96, 147.95],
+			["2023-04-30", 49.32, 197.27],
+			["2023-05-31", 50.96, 248.23],
+			["2023-06-30", 49.32, 297.55],
+			["2023-07-31", 50.96, 348.51],
+			["2023-08-31", 50.96, 399.47],
+			["2023-09-30", 49.32, 448.79],
+			["2023-10-31", 50.96, 499.75],
+			["2023-11-30", 49.32, 549.07],
+			["2023-12-31", 50.93, 600.0],
+		]
+
+		schedules = [
+			[cstr(d.schedule_date), d.depreciation_amount, d.accumulated_depreciation_amount]
+			for d in get_depr_schedule(asset.name, "Active")
+		]
+		self.assertEqual(schedules, expected_depreciation_after_repair)
+		asset.reload()
+		self.assertEqual(asset.finance_books[0].value_after_depreciation, 600)
+
+		asset_repair.cancel()
+
+		schedules = [
+			[cstr(d.schedule_date), d.depreciation_amount, d.accumulated_depreciation_amount]
+			for d in get_depr_schedule(asset.name, "Active")
+		]
+		self.assertEqual(schedules, expected_depreciation_before_repair)
+		asset.reload()
+		self.assertEqual(asset.finance_books[0].value_after_depreciation, 500)
+
+	def test_depreciation_schedule_after_cancelling_asset_value_adjustent(self):
+		asset = create_asset(
+			item_code="Macbook Pro",
+			gross_purchase_amount=1000,
+			calculate_depreciation=1,
+			depreciation_method="Straight Line",
+			available_for_use_date="2023-01-01",
+			depreciation_start_date="2023-01-31",
+			frequency_of_depreciation=1,
+			total_number_of_depreciations=12,
+			submit=1,
+		)
+
+		expected_depreciation_before_adjustment = [
+			["2023-01-31", 83.33, 83.33],
+			["2023-02-28", 83.33, 166.66],
+			["2023-03-31", 83.33, 249.99],
+			["2023-04-30", 83.33, 333.32],
+			["2023-05-31", 83.33, 416.65],
+			["2023-06-30", 83.33, 499.98],
+			["2023-07-31", 83.33, 583.31],
+			["2023-08-31", 83.33, 666.64],
+			["2023-09-30", 83.33, 749.97],
+			["2023-10-31", 83.33, 833.3],
+			["2023-11-30", 83.33, 916.63],
+			["2023-12-31", 83.37, 1000.0],
 		]
 		schedules = [
-			[cstr(d.schedule_date), flt(d.depreciation_amount, 2), d.accumulated_depreciation_amount]
-			for d in get_depr_schedule(asset.name, "Draft")
+			[cstr(d.schedule_date), d.depreciation_amount, d.accumulated_depreciation_amount]
+			for d in get_depr_schedule(asset.name, "Active")
 		]
-		self.assertEqual(schedules, expected_schedules)
+		self.assertEqual(schedules, expected_depreciation_before_adjustment)
+
+		current_asset_value = asset.finance_books[0].value_after_depreciation
+		asset_value_adjustment = make_asset_value_adjustment(
+			asset=asset,
+			date="2023-04-01",
+			current_asset_value=current_asset_value,
+			new_asset_value=1200,
+		)
+		asset_value_adjustment.submit()
+
+		expected_depreciation_after_adjustment = [
+			["2023-01-31", 100.0, 100.0],
+			["2023-02-28", 100.0, 200.0],
+			["2023-03-31", 100.0, 300.0],
+			["2023-04-30", 100.0, 400.0],
+			["2023-05-31", 100.0, 500.0],
+			["2023-06-30", 100.0, 600.0],
+			["2023-07-31", 100.0, 700.0],
+			["2023-08-31", 100.0, 800.0],
+			["2023-09-30", 100.0, 900.0],
+			["2023-10-31", 100.0, 1000.0],
+			["2023-11-30", 100.0, 1100.0],
+			["2023-12-31", 100.0, 1200.0],
+		]
+
+		schedules = [
+			[cstr(d.schedule_date), d.depreciation_amount, d.accumulated_depreciation_amount]
+			for d in get_depr_schedule(asset.name, "Active")
+		]
+		self.assertEqual(schedules, expected_depreciation_after_adjustment)
+
+		asset_value_adjustment.cancel()
+		asset.reload()
+		self.assertEqual(asset.finance_books[0].value_after_depreciation, 1000)
+
+		schedules = [
+			[cstr(d.schedule_date), d.depreciation_amount, d.accumulated_depreciation_amount]
+			for d in get_depr_schedule(asset.name, "Active")
+		]
+		self.assertEqual(schedules, expected_depreciation_before_adjustment)
+
+	def test_depreciation_on_return_of_sold_asset(self):
+		from erpnext.controllers.sales_and_purchase_return import make_return_doc
+
+		create_asset_data()
+		asset = create_asset(item_code="Macbook Pro", calculate_depreciation=1, submit=1)
+		post_depreciation_entries(getdate("2021-09-30"))
+
+		si = create_sales_invoice(
+			item_code="Macbook Pro", asset=asset.name, qty=1, rate=90000, posting_date=getdate("2021-09-30")
+		)
+		return_si = make_return_doc("Sales Invoice", si.name)
+		return_si.submit()
+		asset.load_from_db()
+
+		expected_values = [
+			["2020-06-30", 1366.12, 1366.12, True],
+			["2021-06-30", 20000.0, 21366.12, True],
+			["2022-06-30", 20000.95, 41367.07, False],
+			["2023-06-30", 20000.95, 61368.02, False],
+			["2024-06-30", 20000.95, 81368.97, False],
+			["2025-06-06", 18631.03, 100000.0, False],
+		]
+
+		for i, schedule in enumerate(get_depr_schedule(asset.name, "Active")):
+			self.assertEqual(getdate(expected_values[i][0]), schedule.schedule_date)
+			self.assertEqual(expected_values[i][1], schedule.depreciation_amount)
+			self.assertEqual(expected_values[i][2], schedule.accumulated_depreciation_amount)
+			self.assertEqual(schedule.journal_entry, schedule.journal_entry)
+
+	def test_depreciation_schedule_after_cancelling_asset_value_adjustent_for_existing_asset(self):
+		asset = create_asset(
+			item_code="Macbook Pro",
+			gross_purchase_amount=500,
+			calculate_depreciation=1,
+			depreciation_method="Straight Line",
+			available_for_use_date="2023-01-15",
+			depreciation_start_date="2023-03-31",
+			frequency_of_depreciation=1,
+			total_number_of_depreciations=12,
+			is_existing_asset=1,
+			opening_accumulated_depreciation=64.52,
+			opening_number_of_booked_depreciations=2,
+			submit=1,
+		)
+
+		expected_depreciation_before_adjustment = [
+			["2023-03-31", 41.39, 105.91],
+			["2023-04-30", 41.39, 147.3],
+			["2023-05-31", 41.39, 188.69],
+			["2023-06-30", 41.39, 230.08],
+			["2023-07-31", 41.39, 271.47],
+			["2023-08-31", 41.39, 312.86],
+			["2023-09-30", 41.39, 354.25],
+			["2023-10-31", 41.39, 395.64],
+			["2023-11-30", 41.39, 437.03],
+			["2023-12-31", 41.39, 478.42],
+			["2024-01-15", 21.58, 500.0],
+		]
+
+		schedules = [
+			[cstr(d.schedule_date), d.depreciation_amount, d.accumulated_depreciation_amount]
+			for d in get_depr_schedule(asset.name, "Active")
+		]
+		self.assertEqual(schedules, expected_depreciation_before_adjustment)
+
+		current_asset_value = asset.finance_books[0].value_after_depreciation
+		asset_value_adjustment = make_asset_value_adjustment(
+			asset=asset,
+			date="2023-04-01",
+			current_asset_value=current_asset_value,
+			new_asset_value=600,
+		)
+		asset_value_adjustment.submit()
+
+		expected_depreciation_after_adjustment = [
+			["2023-03-31", 57.03, 121.55],
+			["2023-04-30", 57.03, 178.58],
+			["2023-05-31", 57.03, 235.61],
+			["2023-06-30", 57.03, 292.64],
+			["2023-07-31", 57.03, 349.67],
+			["2023-08-31", 57.03, 406.7],
+			["2023-09-30", 57.03, 463.73],
+			["2023-10-31", 57.03, 520.76],
+			["2023-11-30", 57.03, 577.79],
+			["2023-12-31", 57.03, 634.82],
+			["2024-01-15", 29.7, 664.52],
+		]
+
+		schedules = [
+			[cstr(d.schedule_date), d.depreciation_amount, d.accumulated_depreciation_amount]
+			for d in get_depr_schedule(asset.name, "Active")
+		]
+		self.assertEqual(schedules, expected_depreciation_after_adjustment)
+
+		asset_value_adjustment.cancel()
+
+		schedules = [
+			[cstr(d.schedule_date), d.depreciation_amount, d.accumulated_depreciation_amount]
+			for d in get_depr_schedule(asset.name, "Active")
+		]
+
+		self.assertEqual(schedules, expected_depreciation_before_adjustment)
+
+	def test_depreciation_schedule_for_parallel_adjustment_and_repair(self):
+		asset = create_asset(
+			item_code="Macbook Pro",
+			gross_purchase_amount=600,
+			calculate_depreciation=1,
+			depreciation_method="Straight Line",
+			available_for_use_date="2021-01-01",
+			depreciation_start_date="2021-12-31",
+			frequency_of_depreciation=12,
+			total_number_of_depreciations=3,
+			is_existing_asset=1,
+			submit=1,
+		)
+		post_depreciation_entries(date="2021-12-31")
+		asset.reload()
+
+		expected_depreciation_before_adjustment = [
+			["2021-12-31", 200, 200],
+			["2022-12-31", 200, 400],
+			["2023-12-31", 200, 600],
+		]
+
+		schedules = [
+			[cstr(d.schedule_date), d.depreciation_amount, d.accumulated_depreciation_amount]
+			for d in get_depr_schedule(asset.name, "Active")
+		]
+		self.assertEqual(schedules, expected_depreciation_before_adjustment)
+
+		current_asset_value = asset.finance_books[0].value_after_depreciation
+		asset_value_adjustment = make_asset_value_adjustment(
+			asset=asset,
+			date="2022-01-15",
+			current_asset_value=current_asset_value,
+			new_asset_value=500,
+		)
+		asset_value_adjustment.submit()
+
+		expected_depreciation_after_adjustment = [
+			["2021-12-31", 200, 200],
+			["2022-12-31", 250, 450],
+			["2023-12-31", 250, 700],
+		]
+
+		schedules = [
+			[cstr(d.schedule_date), d.depreciation_amount, d.accumulated_depreciation_amount]
+			for d in get_depr_schedule(asset.name, "Active")
+		]
+		self.assertEqual(schedules, expected_depreciation_after_adjustment)
+
+		asset_repair = create_asset_repair(
+			asset=asset,
+			capitalize_repair_cost=1,
+			item="_Test Non Stock Item",
+			failure_date="2022-01-20",
+			pi_repair_cost1=60,
+			pi_repair_cost2=40,
+			increase_in_asset_life=0,
+			submit=1,
+		)
+		self.assertEqual(asset_repair.total_repair_cost, 100)
+
+		expected_depreciation_after_repair = [
+			["2021-12-31", 200, 200],
+			["2022-12-31", 300, 500],
+			["2023-12-31", 300, 800],
+		]
+
+		schedules = [
+			[cstr(d.schedule_date), d.depreciation_amount, d.accumulated_depreciation_amount]
+			for d in get_depr_schedule(asset.name, "Active")
+		]
+		self.assertEqual(schedules, expected_depreciation_after_repair)
+		asset.reload()
+
+		asset_value_adjustment.cancel()
+
+		expected_depreciation_after_cancelling_adjustment = [
+			["2021-12-31", 200, 200],
+			["2022-12-31", 250, 450],
+			["2023-12-31", 250, 700],
+		]
+
+		schedules = [
+			[cstr(d.schedule_date), d.depreciation_amount, d.accumulated_depreciation_amount]
+			for d in get_depr_schedule(asset.name, "Active")
+		]
+
+		self.assertEqual(schedules, expected_depreciation_after_cancelling_adjustment)
+
+	def test_depreciation_schedule_after_sale_of_asset(self):
+		asset = create_asset(
+			item_code="Macbook Pro",
+			gross_purchase_amount=600,
+			calculate_depreciation=1,
+			depreciation_method="Straight Line",
+			available_for_use_date="2021-01-01",
+			depreciation_start_date="2021-12-31",
+			frequency_of_depreciation=12,
+			total_number_of_depreciations=3,
+			is_existing_asset=1,
+			submit=1,
+		)
+		post_depreciation_entries(date="2021-12-31")
+		asset.reload()
+
+		expected_depreciation_before_adjustment = [
+			["2021-12-31", 200, 200],
+			["2022-12-31", 200, 400],
+			["2023-12-31", 200, 600],
+		]
+
+		schedules = [
+			[cstr(d.schedule_date), d.depreciation_amount, d.accumulated_depreciation_amount]
+			for d in get_depr_schedule(asset.name, "Active")
+		]
+		self.assertEqual(schedules, expected_depreciation_before_adjustment)
+
+		current_asset_value = asset.finance_books[0].value_after_depreciation
+		asset_value_adjustment = make_asset_value_adjustment(
+			asset=asset,
+			date="2022-01-15",
+			current_asset_value=current_asset_value,
+			new_asset_value=500,
+		)
+		asset_value_adjustment.submit()
+
+		expected_depreciation_after_adjustment = [
+			["2021-12-31", 200, 200],
+			["2022-12-31", 250, 450],
+			["2023-12-31", 250, 700],
+		]
+
+		schedules = [
+			[cstr(d.schedule_date), d.depreciation_amount, d.accumulated_depreciation_amount]
+			for d in get_depr_schedule(asset.name, "Active")
+		]
+		self.assertEqual(schedules, expected_depreciation_after_adjustment)
+
+		si = create_sales_invoice(
+			item_code="Macbook Pro", asset=asset.name, qty=1, rate=300, posting_date=getdate("2022-04-01")
+		)
+		asset.load_from_db()
+
+		self.assertEqual(frappe.db.get_value("Asset", asset.name, "status"), "Sold")
+
+		expected_depreciation_after_sale = [
+			["2021-12-31", 200.0, 200.0],
+			["2022-04-01", 62.33, 262.33],
+		]
+
+		schedules = [
+			[cstr(d.schedule_date), d.depreciation_amount, d.accumulated_depreciation_amount]
+			for d in get_depr_schedule(asset.name, "Active")
+		]
+		self.assertEqual(schedules, expected_depreciation_after_sale)
+
+		si.cancel()
+		asset.reload()
+
+		self.assertEqual(frappe.db.get_value("Asset", asset.name, "status"), "Partially Depreciated")
+
+		schedules = [
+			[cstr(d.schedule_date), d.depreciation_amount, d.accumulated_depreciation_amount]
+			for d in get_depr_schedule(asset.name, "Active")
+		]
+		self.assertEqual(schedules, expected_depreciation_after_adjustment)
+
+	def test_depreciation_schedule_after_sale_of_asset_wdv_method(self):
+		asset = create_asset(
+			item_code="Macbook Pro",
+			gross_purchase_amount=500,
+			calculate_depreciation=1,
+			depreciation_method="Written Down Value",
+			available_for_use_date="2021-01-01",
+			depreciation_start_date="2021-12-31",
+			rate_of_depreciation=50,
+			frequency_of_depreciation=12,
+			total_number_of_depreciations=3,
+			is_existing_asset=1,
+			submit=1,
+		)
+		post_depreciation_entries(date="2021-12-31")
+		asset.reload()
+
+		expected_depreciation_before_repair = [
+			["2021-12-31", 250.0, 250.0],
+			["2022-12-31", 125.0, 375.0],
+			["2023-12-31", 125.0, 500.0],
+		]
+
+		schedules = [
+			[cstr(d.schedule_date), d.depreciation_amount, d.accumulated_depreciation_amount]
+			for d in get_depr_schedule(asset.name, "Active")
+		]
+		self.assertEqual(schedules, expected_depreciation_before_repair)
+
+		create_asset_repair(
+			asset=asset,
+			capitalize_repair_cost=1,
+			item="_Test Non Stock Item",
+			failure_date="2022-03-01",
+			pi_repair_cost1=60,
+			pi_repair_cost2=40,
+			increase_in_asset_life=0,
+			submit=1,
+		)
+
+		expected_depreciation_after_repair = [
+			["2021-12-31", 250.0, 250.0],
+			["2022-12-31", 175.0, 425.0],
+			["2023-12-31", 175.0, 600.0],
+		]
+
+		schedules = [
+			[cstr(d.schedule_date), d.depreciation_amount, d.accumulated_depreciation_amount]
+			for d in get_depr_schedule(asset.name, "Active")
+		]
+		self.assertEqual(schedules, expected_depreciation_after_repair)
+
+		si = create_sales_invoice(
+			item_code="Macbook Pro", asset=asset.name, qty=1, rate=300, posting_date=getdate("2022-04-01")
+		)
+		asset.load_from_db()
+
+		self.assertEqual(frappe.db.get_value("Asset", asset.name, "status"), "Sold")
+
+		expected_depreciation_after_sale = [
+			["2021-12-31", 250.0, 250.0],
+			["2022-04-01", 43.63, 293.63],
+		]
+
+		schedules = [
+			[cstr(d.schedule_date), d.depreciation_amount, d.accumulated_depreciation_amount]
+			for d in get_depr_schedule(asset.name, "Active")
+		]
+		self.assertEqual(schedules, expected_depreciation_after_sale)
+
+		si.cancel()
+		asset.reload()
+		self.assertEqual(frappe.db.get_value("Asset", asset.name, "status"), "Partially Depreciated")
+
+		schedules = [
+			[cstr(d.schedule_date), d.depreciation_amount, d.accumulated_depreciation_amount]
+			for d in get_depr_schedule(asset.name, "Active")
+		]
+		self.assertEqual(schedules, expected_depreciation_after_repair)

erpnext/assets/doctype/asset_finance_book/asset_finance_book.json

@@ -9,6 +9,7 @@
   "depreciation_method",
   "frequency_of_depreciation",
   "total_number_of_depreciations",
+  "increase_in_asset_life",
   "depreciation_start_date",
   "column_break_5",
   "salvage_value_percentage",
@@ -89,7 +90,8 @@
    "fieldname": "rate_of_depreciation",
    "fieldtype": "Percent",
    "label": "Rate of Depreciation (%)",
-   "mandatory_depends_on": "eval:doc.depreciation_method == 'Written Down Value'"
+   "mandatory_depends_on": "eval:doc.depreciation_method == 'Written Down Value'",
+   "no_copy": 1
   },
   {
    "fieldname": "salvage_value_percentage",
@@ -115,6 +117,7 @@
    "fieldname": "total_number_of_booked_depreciations",
    "fieldtype": "Int",
    "label": "Total Number of Booked Depreciations ",
+   "no_copy": 1,
    "read_only": 1
   },
   {
@@ -124,12 +127,20 @@
   {
    "fieldname": "column_break_sigk",
    "fieldtype": "Column Break"
+  },
+  {
+   "description": "via Asset Repair",
+   "fieldname": "increase_in_asset_life",
+   "fieldtype": "Int",
+   "label": "Increase In Asset Life (Months)",
+   "no_copy": 1,
+   "read_only": 1
   }
  ],
  "index_web_pages_for_search": 1,
  "istable": 1,
  "links": [],
- "modified": "2024-12-13 12:11:03.743209",
+ "modified": "2025-01-06 17:14:51.836803",
  "modified_by": "Administrator",
  "module": "Assets",
  "name": "Asset Finance Book",

erpnext/assets/doctype/asset_finance_book/asset_finance_book.py

@@ -22,6 +22,7 @@ class AssetFinanceBook(Document):
 		expected_value_after_useful_life: DF.Currency
 		finance_book: DF.Link | None
 		frequency_of_depreciation: DF.Int
+		increase_in_asset_life: DF.Int
 		parent: DF.Data
 		parentfield: DF.Data
 		parenttype: DF.Data

erpnext/assets/doctype/asset_repair/asset_repair.js

@@ -34,7 +34,16 @@ frappe.ui.form.on("Asset Repair", {
 				query: "erpnext.assets.doctype.asset_repair.asset_repair.get_purchase_invoice",
 				filters: {
 					company: frm.doc.company,
-					docstatus: 1,
+				},
+			};
+		});
+
+		frm.set_query("expense_account", "invoices", function (doc, cdt, cdn) {
+			let row = locals[cdt][cdn];
+			return {
+				query: "erpnext.assets.doctype.asset_repair.asset_repair.get_expense_accounts",
+				filters: {
+					purchase_invoice: row.purchase_invoice,
 				},
 			};
 		});
@@ -59,16 +68,6 @@ frappe.ui.form.on("Asset Repair", {
 				},
 			};
 		});
-
-		frm.set_query("expense_account", "invoices", function () {
-			return {
-				filters: {
-					company: frm.doc.company,
-					is_group: ["=", 0],
-					report_type: ["=", "Profit and Loss"],
-				},
-			};
-		});
 	},
 
 	refresh: function (frm) {

erpnext/assets/doctype/asset_repair/asset_repair.json

@@ -7,40 +7,42 @@
  "editable_grid": 1,
  "engine": "InnoDB",
  "field_order": [
+  "naming_series",
   "asset",
+  "asset_name",
   "company",
   "column_break_2",
-  "asset_name",
-  "naming_series",
-  "section_break_5",
-  "failure_date",
   "repair_status",
-  "column_break_6",
+  "failure_date",
   "completion_date",
-  "accounting_dimensions_section",
-  "cost_center",
-  "column_break_14",
-  "project",
-  "accounting_details",
-  "invoices",
-  "section_break_y7cc",
-  "capitalize_repair_cost",
-  "stock_consumption",
-  "column_break_8",
-  "repair_cost",
-  "stock_consumption_details_section",
-  "stock_items",
-  "total_repair_cost",
-  "asset_depreciation_details_section",
-  "increase_in_asset_life",
+  "downtime",
+  "amended_from",
   "section_break_9",
   "description",
   "column_break_9",
   "actions_performed",
-  "section_break_23",
-  "downtime",
-  "column_break_19",
-  "amended_from"
+  "accounting_details",
+  "invoices",
+  "section_break_muyc",
+  "column_break_ajbh",
+  "column_break_hkem",
+  "repair_cost",
+  "accounting_dimensions_section",
+  "cost_center",
+  "column_break_14",
+  "project",
+  "stock_consumption_details_section",
+  "stock_items",
+  "section_break_ltbb",
+  "column_break_ewor",
+  "column_break_ceuc",
+  "consumed_items_cost",
+  "capitalizations_section",
+  "column_break_spre",
+  "capitalize_repair_cost",
+  "increase_in_asset_life",
+  "column_break_xebe",
+  "total_repair_cost"
  ],
  "fields": [
   {
@@ -54,11 +56,6 @@
    "fieldname": "column_break_2",
    "fieldtype": "Column Break"
   },
-  {
-   "fieldname": "section_break_5",
-   "fieldtype": "Section Break",
-   "label": "Repair Details"
-  },
   {
    "columns": 1,
    "fieldname": "failure_date",
@@ -67,11 +64,7 @@
    "reqd": 1
   },
   {
-   "fieldname": "column_break_6",
-   "fieldtype": "Column Break"
-  },
-  {
-   "depends_on": "eval:!doc.__islocal",
+   "depends_on": "eval:doc.repair_status==\"Completed\"",
    "fieldname": "completion_date",
    "fieldtype": "Datetime",
    "label": "Completion Date",
@@ -79,7 +72,6 @@
   },
   {
    "default": "Pending",
-   "depends_on": "eval:!doc.__islocal",
    "fieldname": "repair_status",
    "fieldtype": "Select",
    "label": "Repair Status",
@@ -113,10 +105,6 @@
    "label": "Downtime",
    "read_only": 1
   },
-  {
-   "fieldname": "column_break_19",
-   "fieldtype": "Column Break"
-  },
   {
    "default": "0",
    "fieldname": "repair_cost",
@@ -148,10 +136,6 @@
    "fieldtype": "Read Only",
    "label": "Asset Name"
   },
-  {
-   "fieldname": "column_break_8",
-   "fieldtype": "Column Break"
-  },
   {
    "default": "0",
    "depends_on": "eval:!doc.__islocal",
@@ -162,7 +146,8 @@
   {
    "fieldname": "accounting_details",
    "fieldtype": "Section Break",
-   "label": "Accounting Details"
+   "hide_border": 1,
+   "label": "Repair Purchase Invoices"
   },
   {
    "fieldname": "stock_items",
@@ -172,16 +157,7 @@
    "options": "Asset Repair Consumed Item"
   },
   {
-   "fieldname": "section_break_23",
-   "fieldtype": "Section Break"
-  },
-  {
-   "collapsible": 1,
-   "fieldname": "accounting_dimensions_section",
-   "fieldtype": "Section Break",
-   "label": "Accounting Dimensions"
-  },
-  {
+   "fetch_from": "company.cost_center",
    "fieldname": "cost_center",
    "fieldtype": "Link",
    "label": "Cost Center",
@@ -198,21 +174,13 @@
    "fieldtype": "Column Break"
   },
   {
-   "default": "0",
-   "depends_on": "eval:!doc.__islocal",
-   "fieldname": "stock_consumption",
-   "fieldtype": "Check",
-   "label": "Stock Consumed During Repair"
-  },
-  {
-   "depends_on": "stock_consumption",
+   "collapsible_depends_on": "stock_items",
    "fieldname": "stock_consumption_details_section",
    "fieldtype": "Section Break",
-   "label": "Stock Consumption Details"
+   "hide_border": 1,
+   "label": "Consumed Stock Items"
   },
   {
-   "depends_on": "eval: doc.stock_consumption && doc.total_repair_cost > 0",
-   "description": "Sum of Repair Cost and Value of Consumed Stock Items.",
    "fieldname": "total_repair_cost",
    "fieldtype": "Currency",
    "label": "Total Repair Cost",
@@ -220,11 +188,6 @@
   },
   {
    "depends_on": "capitalize_repair_cost",
-   "fieldname": "asset_depreciation_details_section",
-   "fieldtype": "Section Break",
-   "label": "Asset Depreciation Details"
-  },
-  {
    "fieldname": "increase_in_asset_life",
    "fieldtype": "Int",
    "label": "Increase In Asset Life(Months)",
@@ -240,20 +203,63 @@
   {
    "fieldname": "invoices",
    "fieldtype": "Table",
-   "label": "Asset Repair Purchase Invoices",
    "mandatory_depends_on": "eval: doc.repair_status == 'Completed' && doc.repair_cost > 0;",
    "no_copy": 1,
    "options": "Asset Repair Purchase Invoice"
   },
   {
-   "fieldname": "section_break_y7cc",
+   "fieldname": "section_break_muyc",
    "fieldtype": "Section Break"
+  },
+  {
+   "fieldname": "column_break_hkem",
+   "fieldtype": "Column Break"
+  },
+  {
+   "fieldname": "capitalizations_section",
+   "fieldtype": "Section Break",
+   "label": "Totals"
+  },
+  {
+   "fieldname": "column_break_spre",
+   "fieldtype": "Column Break"
+  },
+  {
+   "fieldname": "column_break_ajbh",
+   "fieldtype": "Column Break"
+  },
+  {
+   "fieldname": "section_break_ltbb",
+   "fieldtype": "Section Break"
+  },
+  {
+   "fieldname": "column_break_ewor",
+   "fieldtype": "Column Break"
+  },
+  {
+   "fieldname": "column_break_ceuc",
+   "fieldtype": "Column Break"
+  },
+  {
+   "fieldname": "consumed_items_cost",
+   "fieldtype": "Currency",
+   "label": "Consumed Items Cost"
+  },
+  {
+   "fieldname": "column_break_xebe",
+   "fieldtype": "Column Break"
+  },
+  {
+   "depends_on": "capitalize_repair_cost",
+   "fieldname": "accounting_dimensions_section",
+   "fieldtype": "Section Break",
+   "label": "Accounting Dimensions"
   }
  ],
  "index_web_pages_for_search": 1,
  "is_submittable": 1,
  "links": [],
- "modified": "2024-09-30 13:02:06.931188",
+ "modified": "2024-12-27 18:11:40.548727",
  "modified_by": "Administrator",
  "module": "Assets",
  "name": "Asset Repair",

erpnext/assets/doctype/asset_repair/asset_repair.py

@@ -4,7 +4,7 @@
 import frappe
 from frappe import _
 from frappe.query_builder import DocType
-from frappe.utils import add_months, cint, flt, get_link_to_form, getdate, time_diff_in_hours
+from frappe.utils import cint, flt, get_link_to_form, getdate, time_diff_in_hours
 
 import erpnext
 from erpnext.accounts.general_ledger import make_gl_entries
@@ -12,7 +12,7 @@ from erpnext.assets.doctype.asset.asset import get_asset_account
 from erpnext.assets.doctype.asset_activity.asset_activity import add_asset_activity
 from erpnext.assets.doctype.asset_depreciation_schedule.asset_depreciation_schedule import (
 	get_depr_schedule,
-	make_new_active_asset_depr_schedules_and_cancel_current_ones,
+	reschedule_depreciation,
 )
 from erpnext.controllers.accounts_controller import AccountsController
 
@@ -40,6 +40,7 @@ class AssetRepair(AccountsController):
 		capitalize_repair_cost: DF.Check
 		company: DF.Link | None
 		completion_date: DF.Datetime | None
+		consumed_items_cost: DF.Currency
 		cost_center: DF.Link | None
 		description: DF.LongText | None
 		downtime: DF.Data | None
@@ -50,7 +51,6 @@ class AssetRepair(AccountsController):
 		project: DF.Link | None
 		repair_cost: DF.Currency
 		repair_status: DF.Literal["Pending", "Completed", "Cancelled"]
-		stock_consumption: DF.Check
 		stock_items: DF.Table[AssetRepairConsumedItem]
 		total_repair_cost: DF.Currency
 	# end: auto-generated types
@@ -58,16 +58,12 @@ class AssetRepair(AccountsController):
 	def validate(self):
 		self.asset_doc = frappe.get_doc("Asset", self.asset)
 		self.validate_dates()
-		self.validate_purchase_invoice()
-		self.validate_purchase_invoice_repair_cost()
-		self.validate_purchase_invoice_expense_account()
+		self.validate_purchase_invoices()
 		self.update_status()
-
-		if self.get("stock_items"):
-			self.set_stock_items_cost()
-
+		self.calculate_consumed_items_cost()
 		self.calculate_repair_cost()
 		self.calculate_total_repair_cost()
+		self.check_repair_status()
 
 	def validate_dates(self):
 		if self.completion_date and (self.failure_date > self.completion_date):
@@ -75,36 +71,58 @@ class AssetRepair(AccountsController):
 				_("Completion Date can not be before Failure Date. Please adjust the dates accordingly.")
 			)
 
-	def validate_purchase_invoice(self):
-		query = expense_item_pi_query(self.company)
-		purchase_invoice_list = [item[0] for item in query.run()]
-		for pi in self.invoices:
-			if pi.purchase_invoice not in purchase_invoice_list:
-				frappe.throw(_("Expense item not present in Purchase Invoice"))
+	def validate_purchase_invoices(self):
+		for d in self.invoices:
+			invoice_items = self.get_invoice_items(d.purchase_invoice)
+			self.validate_service_purchase_invoice(d.purchase_invoice, invoice_items)
+			self.validate_expense_account(d, invoice_items)
+			self.validate_purchase_invoice_repair_cost(d, invoice_items)
 
-	def validate_purchase_invoice_repair_cost(self):
-		for pi in self.invoices:
-			if flt(pi.repair_cost) > frappe.db.get_value(
-				"Purchase Invoice", pi.purchase_invoice, "base_net_total"
-			):
-				frappe.throw(_("Repair cost cannot be greater than purchase invoice base net total"))
+	def get_invoice_items(self, pi):
+		invoice_items = frappe.get_all(
+			"Purchase Invoice Item",
+			filters={"parent": pi},
+			fields=["item_code", "expense_account", "base_net_amount"],
+		)
 
-	def validate_purchase_invoice_expense_account(self):
-		for pi in self.invoices:
-			if pi.expense_account not in frappe.db.get_all(
-				"Purchase Invoice Item", {"parent": pi.purchase_invoice}, pluck="expense_account"
-			):
-				frappe.throw(
-					_("Expense account not present in Purchase Invoice {0}").format(
-						get_link_to_form("Purchase Invoice", pi.purchase_invoice)
-					)
+		return invoice_items
+
+	def validate_service_purchase_invoice(self, purchase_invoice, invoice_items):
+		service_item_exists = False
+		for item in invoice_items:
+			if frappe.db.get_value("Item", item.item_code, "is_stock_item") == 0:
+				service_item_exists = True
+				break
+
+		if not service_item_exists:
+			frappe.throw(
+				_("Service item not present in Purchase Invoice {0}").format(
+					get_link_to_form("Purchase Invoice", purchase_invoice)
 				)
+			)
+
+	def validate_expense_account(self, row, invoice_items):
+		pi_expense_accounts = set([item.expense_account for item in invoice_items])
+		if row.expense_account not in pi_expense_accounts:
+			frappe.throw(
+				_("Expense account {0} not present in Purchase Invoice {1}").format(
+					row.expense_account, get_link_to_form("Purchase Invoice", row.purchase_invoice)
+				)
+			)
+
+	def validate_purchase_invoice_repair_cost(self, row, invoice_items):
+		pi_net_total = sum([flt(item.base_net_amount) for item in invoice_items])
+		if flt(row.repair_cost) > pi_net_total:
+			frappe.throw(
+				_("Repair cost cannot be greater than purchase invoice base net total {0}").format(
+					pi_net_total
+				)
+			)
 
 	def update_status(self):
 		if self.repair_status == "Pending" and self.asset_doc.status != "Out of Order":
 			frappe.db.set_value("Asset", self.asset, "status", "Out of Order")
-			add_asset_activity(
-				self.asset,
+			self.add_asset_activity(
 				_("Asset out of order due to Asset Repair {0}").format(
 					get_link_to_form("Asset Repair", self.name)
 				),
@@ -112,147 +130,78 @@ class AssetRepair(AccountsController):
 		else:
 			self.asset_doc.set_status()
 
-	def set_stock_items_cost(self):
+	def calculate_consumed_items_cost(self):
+		consumed_items_cost = 0.0
 		for item in self.get("stock_items"):
 			item.total_value = flt(item.valuation_rate) * flt(item.consumed_quantity)
+			consumed_items_cost += item.total_value
+		self.consumed_items_cost = consumed_items_cost
 
 	def calculate_repair_cost(self):
 		self.repair_cost = sum(flt(pi.repair_cost) for pi in self.invoices)
 
 	def calculate_total_repair_cost(self):
-		self.total_repair_cost = flt(self.repair_cost)
+		self.total_repair_cost = flt(self.repair_cost) + flt(self.consumed_items_cost)
 
-		total_value_of_stock_consumed = self.get_total_value_of_stock_consumed()
-		self.total_repair_cost += total_value_of_stock_consumed
+	def on_submit(self):
+		self.decrease_stock_quantity()
 
-	def before_submit(self):
-		self.check_repair_status()
+		if self.get("capitalize_repair_cost"):
+			self.update_asset_value()
+			self.set_increase_in_asset_life()
 
-		self.asset_doc.flags.increase_in_asset_value_due_to_repair = False
+			depreciation_note = self.get_depreciation_note()
+			reschedule_depreciation(self.asset_doc, depreciation_note)
+			self.add_asset_activity()
 
-		if self.get("stock_consumption") or self.get("capitalize_repair_cost"):
-			self.asset_doc.flags.increase_in_asset_value_due_to_repair = True
+			self.make_gl_entries()
 
-			self.increase_asset_value()
-
-			total_repair_cost = self.get_total_value_of_stock_consumed()
-			if self.capitalize_repair_cost:
-				total_repair_cost += self.repair_cost
-			self.asset_doc.total_asset_cost += total_repair_cost
-			self.asset_doc.additional_asset_cost += total_repair_cost
-
-			if self.get("stock_consumption"):
-				self.check_for_stock_items_and_warehouse()
-				self.decrease_stock_quantity()
-			if self.get("capitalize_repair_cost"):
-				self.make_gl_entries()
-				if self.asset_doc.calculate_depreciation and self.increase_in_asset_life:
-					self.modify_depreciation_schedule()
-
-				notes = _(
-					"This schedule was created when Asset {0} was repaired through Asset Repair {1}."
-				).format(
-					get_link_to_form(self.asset_doc.doctype, self.asset_doc.name),
-					get_link_to_form(self.doctype, self.name),
-				)
-				self.asset_doc.flags.ignore_validate_update_after_submit = True
-				make_new_active_asset_depr_schedules_and_cancel_current_ones(
-					self.asset_doc, notes, ignore_booked_entry=True
-				)
-				self.asset_doc.save()
-
-				add_asset_activity(
-					self.asset,
-					_("Asset updated after completion of Asset Repair {0}").format(
-						get_link_to_form("Asset Repair", self.name)
-					),
-				)
-
-	def before_cancel(self):
+	def on_cancel(self):
 		self.asset_doc = frappe.get_doc("Asset", self.asset)
+		if self.get("capitalize_repair_cost"):
+			self.update_asset_value()
+			self.make_gl_entries(cancel=True)
+			self.set_increase_in_asset_life()
 
-		self.asset_doc.flags.increase_in_asset_value_due_to_repair = False
-
-		if self.get("stock_consumption") or self.get("capitalize_repair_cost"):
-			self.asset_doc.flags.increase_in_asset_value_due_to_repair = True
-
-			self.decrease_asset_value()
-
-			total_repair_cost = self.get_total_value_of_stock_consumed()
-			if self.capitalize_repair_cost:
-				total_repair_cost += self.repair_cost
-			self.asset_doc.total_asset_cost -= total_repair_cost
-			self.asset_doc.additional_asset_cost -= total_repair_cost
-
-			if self.get("capitalize_repair_cost"):
-				self.ignore_linked_doctypes = ("GL Entry", "Stock Ledger Entry")
-				self.make_gl_entries(cancel=True)
-				if self.asset_doc.calculate_depreciation and self.increase_in_asset_life:
-					self.revert_depreciation_schedule_on_cancellation()
-
-				notes = _(
-					"This schedule was created when Asset {0}'s Asset Repair {1} was cancelled."
-				).format(
-					get_link_to_form(self.asset_doc.doctype, self.asset_doc.name),
-					get_link_to_form(self.doctype, self.name),
-				)
-				self.asset_doc.flags.ignore_validate_update_after_submit = True
-				make_new_active_asset_depr_schedules_and_cancel_current_ones(
-					self.asset_doc, notes, ignore_booked_entry=True
-				)
-				self.asset_doc.save()
-
-				add_asset_activity(
-					self.asset,
-					_("Asset updated after cancellation of Asset Repair {0}").format(
-						get_link_to_form("Asset Repair", self.name)
-					),
-				)
+			depreciation_note = self.get_depreciation_note()
+			reschedule_depreciation(self.asset_doc, depreciation_note)
+			self.add_asset_activity()
 
 	def after_delete(self):
 		frappe.get_doc("Asset", self.asset).set_status()
 
 	def check_repair_status(self):
-		if self.repair_status == "Pending":
+		if self.repair_status == "Pending" and self.docstatus == 1:
 			frappe.throw(_("Please update Repair Status."))
 
-	def check_for_stock_items_and_warehouse(self):
-		if not self.get("stock_items"):
-			frappe.throw(_("Please enter Stock Items consumed during the Repair."), title=_("Missing Items"))
+	def update_asset_value(self):
+		total_repair_cost = self.total_repair_cost if self.docstatus == 1 else -1 * self.total_repair_cost
 
-	def increase_asset_value(self):
-		total_value_of_stock_consumed = self.get_total_value_of_stock_consumed()
+		self.asset_doc.total_asset_cost += flt(total_repair_cost)
+		self.asset_doc.additional_asset_cost += flt(total_repair_cost)
 
 		if self.asset_doc.calculate_depreciation:
 			for row in self.asset_doc.finance_books:
-				row.value_after_depreciation += total_value_of_stock_consumed
+				row.value_after_depreciation += flt(total_repair_cost)
 
-				if self.capitalize_repair_cost:
-					row.value_after_depreciation += self.repair_cost
-
-	def decrease_asset_value(self):
-		total_value_of_stock_consumed = self.get_total_value_of_stock_consumed()
-
-		if self.asset_doc.calculate_depreciation:
-			for row in self.asset_doc.finance_books:
-				row.value_after_depreciation -= total_value_of_stock_consumed
-
-				if self.capitalize_repair_cost:
-					row.value_after_depreciation -= self.repair_cost
+		self.asset_doc.flags.ignore_validate_update_after_submit = True
+		self.asset_doc.save()
 
 	def get_total_value_of_stock_consumed(self):
-		total_value_of_stock_consumed = 0
-		if self.get("stock_consumption"):
-			for item in self.get("stock_items"):
-				total_value_of_stock_consumed += item.total_value
-
-		return total_value_of_stock_consumed
+		return sum([flt(item.total_value) for item in self.get("stock_items")])
 
 	def decrease_stock_quantity(self):
+		if not self.get("stock_items"):
+			return
+
 		stock_entry = frappe.get_doc(
-			{"doctype": "Stock Entry", "stock_entry_type": "Material Issue", "company": self.company}
+			{
+				"doctype": "Stock Entry",
+				"stock_entry_type": "Material Issue",
+				"company": self.company,
+				"asset_repair": self.name,
+			}
 		)
-		stock_entry.asset_repair = self.name
 
 		for stock_item in self.get("stock_items"):
 			self.validate_serial_no(stock_item)
@@ -278,7 +227,7 @@ class AssetRepair(AccountsController):
 			"Item", stock_item.item_code, "has_serial_no"
 		):
 			msg = f"Serial No Bundle is mandatory for Item {stock_item.item_code}"
-			frappe.throw(msg, title=_("Missing Serial No Bundle"))
+			frappe.throw(_(msg), title=_("Missing Serial No Bundle"))
 
 		if stock_item.serial_and_batch_bundle:
 			values_to_update = {
@@ -291,6 +240,9 @@ class AssetRepair(AccountsController):
 			)
 
 	def make_gl_entries(self, cancel=False):
+		if cancel:
+			self.ignore_linked_doctypes = ("GL Entry", "Stock Ledger Entry")
+
 		if flt(self.total_repair_cost) > 0:
 			gl_entries = self.get_gl_entries()
 			make_gl_entries(gl_entries, cancel)
@@ -348,7 +300,7 @@ class AssetRepair(AccountsController):
 		)
 
 	def get_gl_entries_for_consumed_items(self, gl_entries, fixed_asset_account):
-		if not (self.get("stock_consumption") and self.get("stock_items")):
+		if not self.get("stock_items"):
 			return
 
 		# creating GL Entries for each row in Stock Items based on the Stock Entry created for it
@@ -400,72 +352,28 @@ class AssetRepair(AccountsController):
 					)
 				)
 
-	def modify_depreciation_schedule(self):
-		for row in self.asset_doc.finance_books:
-			row.total_number_of_depreciations += self.increase_in_asset_life / row.frequency_of_depreciation
+	def set_increase_in_asset_life(self):
+		if self.asset_doc.calculate_depreciation and cint(self.increase_in_asset_life) > 0:
+			for row in self.asset_doc.finance_books:
+				row.increase_in_asset_life = cint(row.increase_in_asset_life) + (
+					cint(self.increase_in_asset_life) * (1 if self.docstatus == 1 else -1)
+				)
+				row.db_update()
 
-			self.asset_doc.flags.increase_in_asset_life = False
-			extra_months = self.increase_in_asset_life % row.frequency_of_depreciation
-			if extra_months != 0:
-				self.calculate_last_schedule_date(self.asset_doc, row, extra_months)
-
-	# to help modify depreciation schedule when increase_in_asset_life is not a multiple of frequency_of_depreciation
-	def calculate_last_schedule_date(self, asset, row, extra_months):
-		asset.flags.increase_in_asset_life = True
-		number_of_pending_depreciations = cint(row.total_number_of_depreciations) - cint(
-			asset.opening_number_of_booked_depreciations
+	def get_depreciation_note(self):
+		return _("This schedule was created when Asset {0} was repaired through Asset Repair {1}.").format(
+			get_link_to_form(self.asset_doc.doctype, self.asset_doc.name),
+			get_link_to_form(self.doctype, self.name),
 		)
 
-		depr_schedule = get_depr_schedule(asset.name, "Active", row.finance_book)
+	def add_asset_activity(self, subject=None):
+		if not subject:
+			subject = _("Asset updated due to Asset Repair {0} {1}.").format(
+				get_link_to_form(self.doctype, self.name),
+				"submission" if self.docstatus == 1 else "cancellation",
+			)
 
-		# the Schedule Date in the final row of the old Depreciation Schedule
-		last_schedule_date = depr_schedule[len(depr_schedule) - 1].schedule_date
-
-		# the Schedule Date in the final row of the new Depreciation Schedule
-		asset.to_date = add_months(last_schedule_date, extra_months)
-
-		# the latest possible date at which the depreciation can occur, without increasing the Total Number of Depreciations
-		# if depreciations happen yearly and the Depreciation Posting Date is 01-01-2020, this could be 01-01-2021, 01-01-2022...
-		schedule_date = add_months(
-			row.depreciation_start_date,
-			number_of_pending_depreciations * cint(row.frequency_of_depreciation),
-		)
-
-		if asset.to_date > schedule_date:
-			row.total_number_of_depreciations += 1
-
-	def revert_depreciation_schedule_on_cancellation(self):
-		for row in self.asset_doc.finance_books:
-			row.total_number_of_depreciations -= self.increase_in_asset_life / row.frequency_of_depreciation
-
-			self.asset_doc.flags.increase_in_asset_life = False
-			extra_months = self.increase_in_asset_life % row.frequency_of_depreciation
-			if extra_months != 0:
-				self.calculate_last_schedule_date_before_modification(self.asset_doc, row, extra_months)
-
-	def calculate_last_schedule_date_before_modification(self, asset, row, extra_months):
-		asset.flags.increase_in_asset_life = True
-		number_of_pending_depreciations = cint(row.total_number_of_depreciations) - cint(
-			asset.opening_number_of_booked_depreciations
-		)
-
-		depr_schedule = get_depr_schedule(asset.name, "Active", row.finance_book)
-
-		# the Schedule Date in the final row of the modified Depreciation Schedule
-		last_schedule_date = depr_schedule[len(depr_schedule) - 1].schedule_date
-
-		# the Schedule Date in the final row of the original Depreciation Schedule
-		asset.to_date = add_months(last_schedule_date, -extra_months)
-
-		# the latest possible date at which the depreciation can occur, without decreasing the Total Number of Depreciations
-		# if depreciations happen yearly and the Depreciation Posting Date is 01-01-2020, this could be 01-01-2021, 01-01-2022...
-		schedule_date = add_months(
-			row.depreciation_start_date,
-			(number_of_pending_depreciations - 1) * cint(row.frequency_of_depreciation),
-		)
-
-		if asset.to_date < schedule_date:
-			row.total_number_of_depreciations -= 1
+		add_asset_activity(self.asset, subject)
 
 
 @frappe.whitelist()
@@ -476,16 +384,11 @@ def get_downtime(failure_date, completion_date):
 
 @frappe.whitelist()
 def get_purchase_invoice(doctype, txt, searchfield, start, page_len, filters):
-	query = expense_item_pi_query(filters.get("company"))
-	return query.run(as_list=1)
-
-
-def expense_item_pi_query(company):
 	PurchaseInvoice = DocType("Purchase Invoice")
 	PurchaseInvoiceItem = DocType("Purchase Invoice Item")
 	Item = DocType("Item")
 
-	query = (
+	return (
 		frappe.qb.from_(PurchaseInvoice)
 		.join(PurchaseInvoiceItem)
 		.on(PurchaseInvoiceItem.parent == PurchaseInvoice.name)
@@ -495,8 +398,18 @@ def expense_item_pi_query(company):
 		.where(
 			(Item.is_stock_item == 0)
 			& (Item.is_fixed_asset == 0)
-			& (PurchaseInvoice.company == company)
+			& (PurchaseInvoice.company == filters.get("company"))
 			& (PurchaseInvoice.docstatus == 1)
 		)
-	)
-	return query
+	).run(as_list=1)
+
+
+@frappe.whitelist()
+def get_expense_accounts(doctype, txt, searchfield, start, page_len, filters):
+	PurchaseInvoiceItem = DocType("Purchase Invoice Item")
+	return (
+		frappe.qb.from_(PurchaseInvoiceItem)
+		.select(PurchaseInvoiceItem.expense_account)
+		.distinct()
+		.where(PurchaseInvoiceItem.parent == filters.get("purchase_invoice"))
+	).run(as_list=1)

erpnext/assets/doctype/asset_repair/test_asset_repair.py

@@ -128,7 +128,11 @@ class TestAssetRepair(IntegrationTestCase):
 		asset = create_asset(calculate_depreciation=1, submit=1)
 		initial_asset_value = get_asset_value_after_depreciation(asset.name)
 		asset_repair = create_asset_repair(
-			asset=asset, capitalize_repair_cost=1, item="_Test Non Stock Item", submit=1
+			asset=asset,
+			capitalize_repair_cost=1,
+			item="_Test Non Stock Item",
+			submit=1,
+			increase_in_asset_value=1,
 		)
 		asset.reload()
 
@@ -136,7 +140,9 @@ class TestAssetRepair(IntegrationTestCase):
 		self.assertEqual(asset_repair.repair_cost, increase_in_asset_value)
 
 	def test_purchase_invoice(self):
-		asset_repair = create_asset_repair(capitalize_repair_cost=1, item="_Test Non Stock Item", submit=1)
+		asset_repair = create_asset_repair(
+			capitalize_repair_cost=1, item="_Test Non Stock Item", submit=1, increase_in_asset_value=1
+		)
 		self.assertTrue(asset_repair.invoices)
 
 	def test_gl_entries_with_perpetual_inventory(self):
@@ -163,6 +169,7 @@ class TestAssetRepair(IntegrationTestCase):
 			pi_expense_account1="Administrative Expenses - TCP1",
 			pi_expense_account2="Legal Expenses - TCP1",
 			item="_Test Non Stock Item",
+			increase_in_asset_life=1,
 			submit=1,
 		)
 
@@ -210,6 +217,7 @@ class TestAssetRepair(IntegrationTestCase):
 		asset_repair = create_asset_repair(
 			capitalize_repair_cost=1,
 			stock_consumption=1,
+			increase_in_asset_life=1,
 			item="_Test Non Stock Item",
 			submit=1,
 		)
@@ -259,7 +267,13 @@ class TestAssetRepair(IntegrationTestCase):
 		self.assertEqual(first_asset_depr_schedule.status, "Active")
 
 		initial_num_of_depreciations = num_of_depreciations(asset)
-		create_asset_repair(asset=asset, capitalize_repair_cost=1, item="_Test Non Stock Item", submit=1)
+		create_asset_repair(
+			asset=asset,
+			capitalize_repair_cost=1,
+			item="_Test Non Stock Item",
+			submit=1,
+			increase_in_asset_life=1,
+		)
 
 		asset.reload()
 		first_asset_depr_schedule.load_from_db()
@@ -282,7 +296,9 @@ class TestAssetRepair(IntegrationTestCase):
 
 
 def num_of_depreciations(asset):
-	return asset.finance_books[0].total_number_of_depreciations
+	return asset.finance_books[0].total_number_of_depreciations + (
+		asset.finance_books[0].increase_in_asset_life / 12
+	)
 
 
 def create_asset_repair(**args):
@@ -300,7 +316,7 @@ def create_asset_repair(**args):
 		{
 			"asset": asset.name,
 			"asset_name": asset.asset_name,
-			"failure_date": nowdate(),
+			"failure_date": args.failure_date or nowdate(),
 			"description": "Test Description",
 			"company": asset.company,
 		}
@@ -364,7 +380,7 @@ def create_asset_repair(**args):
 
 		if args.capitalize_repair_cost:
 			asset_repair.capitalize_repair_cost = 1
-			if asset.calculate_depreciation:
+			if asset.calculate_depreciation and args.increase_in_asset_life:
 				asset_repair.increase_in_asset_life = 12
 			pi1 = make_purchase_invoice(
 				company=asset.company,

erpnext/assets/doctype/asset_shift_allocation/asset_shift_allocation.js

@@ -2,6 +2,15 @@
 // For license information, please see license.txt
 frappe.ui.form.on("Asset Shift Allocation", {
 	onload: function (frm) {
+		frm.set_query("asset", function () {
+			return {
+				filters: {
+					company: frm.doc.company,
+					docstatus: 1,
+				},
+			};
+		});
+
 		frm.events.make_schedules_editable(frm);
 	},
 

erpnext/assets/doctype/asset_shift_allocation/asset_shift_allocation.json

@@ -12,6 +12,7 @@
   "finance_book",
   "amended_from",
   "depreciation_schedule_section",
+  "column_break_jomc",
   "depreciation_schedule"
  ],
  "fields": [
@@ -57,7 +58,9 @@
    "fieldname": "depreciation_schedule",
    "fieldtype": "Table",
    "label": "Depreciation Schedule",
-   "options": "Depreciation Schedule"
+   "no_copy": 1,
+   "options": "Depreciation Schedule",
+   "read_only": 1
   },
   {
    "fieldname": "naming_series",
@@ -65,12 +68,16 @@
    "label": "Naming Series",
    "options": "ACC-ASA-.YYYY.-",
    "reqd": 1
+  },
+  {
+   "fieldname": "column_break_jomc",
+   "fieldtype": "Column Break"
   }
  ],
  "index_web_pages_for_search": 1,
  "is_submittable": 1,
  "links": [],
- "modified": "2024-03-27 13:06:35.732191",
+ "modified": "2025-01-10 16:25:31.397325",
  "modified_by": "Administrator",
  "module": "Assets",
  "name": "Asset Shift Allocation",

erpnext/assets/doctype/asset_shift_allocation/asset_shift_allocation.py

@@ -17,7 +17,7 @@ from erpnext.assets.doctype.asset_activity.asset_activity import add_asset_activ
 from erpnext.assets.doctype.asset_depreciation_schedule.asset_depreciation_schedule import (
 	get_asset_depr_schedule_doc,
 	get_asset_shift_factors_map,
-	get_temp_asset_depr_schedule_doc,
+	get_temp_depr_schedule_doc,
 )
 
 
@@ -30,9 +30,7 @@ class AssetShiftAllocation(Document):
 	if TYPE_CHECKING:
 		from frappe.types import DF
 
-		from erpnext.assets.doctype.depreciation_schedule.depreciation_schedule import (
-			DepreciationSchedule,
-		)
+		from erpnext.assets.doctype.depreciation_schedule.depreciation_schedule import DepreciationSchedule
 
 		amended_from: DF.Link | None
 		asset: DF.Link
@@ -41,32 +39,138 @@ class AssetShiftAllocation(Document):
 		naming_series: DF.Literal["ACC-ASA-.YYYY.-"]
 	# end: auto-generated types
 
-	def after_insert(self):
-		self.fetch_and_set_depr_schedule()
-
 	def validate(self):
 		self.asset_depr_schedule_doc = get_asset_depr_schedule_doc(self.asset, "Active", self.finance_book)
+		if self.get("depreciation_schedule") and self.docstatus == 0:
+			self.validate_invalid_shift_change()
+			self.update_depr_schedule()
 
-		self.validate_invalid_shift_change()
-		self.update_depr_schedule()
+	def after_insert(self):
+		self.fetch_and_set_depr_schedule()
 
 	def on_submit(self):
 		self.create_new_asset_depr_schedule()
 
+	def validate_invalid_shift_change(self):
+		for i, sch in enumerate(self.depreciation_schedule):
+			if sch.journal_entry and self.asset_depr_schedule_doc.depreciation_schedule[i].shift != sch.shift:
+				frappe.throw(
+					_(
+						"Row {0}: Shift cannot be changed since the depreciation has already been processed"
+					).format(i)
+				)
+
+	def update_depr_schedule(self):
+		self.adjust_depr_shifts()
+
+		asset_doc = frappe.get_doc("Asset", self.asset)
+		fb_row = self.get_finance_book_row(asset_doc)
+
+		temp_depr_schedule_doc = get_temp_depr_schedule_doc(
+			asset_doc, fb_row, updated_depr_schedule=self.depreciation_schedule
+		)
+
+		# Update the depreciation schedule with the new shifts
+		self.depreciation_schedule = []
+		self.modify_depr_schedule(temp_depr_schedule_doc.get("depreciation_schedule"))
+
+	def adjust_depr_shifts(self):
+		"""
+		Adjust the shifts in the depreciation schedule based on the new shifts
+		"""
+		shift_factors_map = get_asset_shift_factors_map()
+		reverse_shift_factors_map = {v: k for k, v in shift_factors_map.items()}
+		factor_diff = self.calculate_shift_factor_diff(shift_factors_map)
+
+		# Case 1: Reduce shifts if there is an excess factor
+		if factor_diff > 0:
+			self.reduce_depr_shifts(factor_diff, shift_factors_map, reverse_shift_factors_map)
+
+		# Case 2: Add shifts if there is a missing factor
+		elif factor_diff < 0:
+			self.add_depr_shifts(factor_diff, shift_factors_map, reverse_shift_factors_map)
+
+	def calculate_shift_factor_diff(self, shift_factors_map):
+		original_shift_sum = sum(
+			shift_factors_map.get(schedule.shift, 0)
+			for schedule in self.asset_depr_schedule_doc.depreciation_schedule
+		)
+		new_shift_sum = sum(
+			shift_factors_map.get(schedule.shift, 0) for schedule in self.depreciation_schedule
+		)
+		return new_shift_sum - original_shift_sum
+
+	def reduce_depr_shifts(self, factor_diff, shift_factors_map, reverse_shift_factors_map):
+		for i, schedule in reversed(list(enumerate(self.depreciation_schedule))):
+			if factor_diff <= 0:
+				break
+
+			current_factor = shift_factors_map.get(schedule.shift, 0)
+			if current_factor <= factor_diff:
+				self.depreciation_schedule.pop(i)
+				factor_diff -= current_factor
+			else:
+				new_factor = current_factor - factor_diff
+				self.depreciation_schedule[i].shift = reverse_shift_factors_map.get(new_factor)
+				factor_diff = 0
+
+	def add_depr_shifts(self, factor_diff, shift_factors_map, reverse_shift_factors_map):
+		factor_diff = abs(factor_diff)
+		shift_factors = sorted(shift_factors_map.values(), reverse=True)
+
+		while factor_diff > 0:
+			for factor in shift_factors:
+				if factor <= factor_diff:
+					self.add_schedule_row(factor, reverse_shift_factors_map)
+					factor_diff -= factor
+					break
+			else:
+				frappe.throw(
+					_("Could not find a suitable shift to match the difference: {0}").format(factor_diff)
+				)
+
+	def add_schedule_row(self, factor, reverse_shift_factors_map):
+		schedule_date = add_months(
+			self.depreciation_schedule[-1].schedule_date,
+			cint(self.asset_depr_schedule_doc.frequency_of_depreciation),
+		)
+		if is_last_day_of_the_month(self.depreciation_schedule[-1].schedule_date):
+			schedule_date = get_last_day(schedule_date)
+
+		self.append(
+			"depreciation_schedule",
+			{
+				"schedule_date": schedule_date,
+				"shift": reverse_shift_factors_map.get(factor),
+			},
+		)
+
+	def get_finance_book_row(self, asset_doc):
+		idx = 0
+		for d in asset_doc.get("finance_books"):
+			if d.finance_book == self.finance_book:
+				idx = d.idx
+				break
+
+		return asset_doc.get("finance_books")[idx - 1]
+
+	def modify_depr_schedule(self, temp_depr_schedule):
+		for schedule in temp_depr_schedule:
+			self.append(
+				"depreciation_schedule",
+				{
+					"schedule_date": schedule.schedule_date,
+					"depreciation_amount": schedule.depreciation_amount,
+					"accumulated_depreciation_amount": schedule.accumulated_depreciation_amount,
+					"journal_entry": schedule.journal_entry,
+					"shift": schedule.shift,
+				},
+			)
+
 	def fetch_and_set_depr_schedule(self):
 		if self.asset_depr_schedule_doc:
 			if self.asset_depr_schedule_doc.shift_based:
-				for schedule in self.asset_depr_schedule_doc.get("depreciation_schedule"):
-					self.append(
-						"depreciation_schedule",
-						{
-							"schedule_date": schedule.schedule_date,
-							"depreciation_amount": schedule.depreciation_amount,
-							"accumulated_depreciation_amount": schedule.accumulated_depreciation_amount,
-							"journal_entry": schedule.journal_entry,
-							"shift": schedule.shift,
-						},
-					)
+				self.modify_depr_schedule(self.asset_depr_schedule_doc.depreciation_schedule)
 
 				self.flags.ignore_validate = True
 				self.save()
@@ -83,143 +187,6 @@ class AssetShiftAllocation(Document):
 				)
 			)
 
-	def validate_invalid_shift_change(self):
-		if not self.get("depreciation_schedule") or self.docstatus == 1:
-			return
-
-		for i, sch in enumerate(self.depreciation_schedule):
-			if sch.journal_entry and self.asset_depr_schedule_doc.depreciation_schedule[i].shift != sch.shift:
-				frappe.throw(
-					_(
-						"Row {0}: Shift cannot be changed since the depreciation has already been processed"
-					).format(i)
-				)
-
-	def update_depr_schedule(self):
-		if not self.get("depreciation_schedule") or self.docstatus == 1:
-			return
-
-		self.allocate_shift_diff_in_depr_schedule()
-
-		asset_doc = frappe.get_doc("Asset", self.asset)
-		fb_row = asset_doc.finance_books[self.asset_depr_schedule_doc.finance_book_id - 1]
-
-		asset_doc.flags.shift_allocation = True
-
-		temp_depr_schedule = get_temp_asset_depr_schedule_doc(
-			asset_doc, fb_row, new_depr_schedule=self.depreciation_schedule
-		).get("depreciation_schedule")
-
-		self.depreciation_schedule = []
-
-		for schedule in temp_depr_schedule:
-			self.append(
-				"depreciation_schedule",
-				{
-					"schedule_date": schedule.schedule_date,
-					"depreciation_amount": schedule.depreciation_amount,
-					"accumulated_depreciation_amount": schedule.accumulated_depreciation_amount,
-					"journal_entry": schedule.journal_entry,
-					"shift": schedule.shift,
-				},
-			)
-
-	def allocate_shift_diff_in_depr_schedule(self):
-		asset_shift_factors_map = get_asset_shift_factors_map()
-		reverse_asset_shift_factors_map = {asset_shift_factors_map[k]: k for k in asset_shift_factors_map}
-
-		original_shift_factors_sum = sum(
-			flt(asset_shift_factors_map.get(schedule.shift))
-			for schedule in self.asset_depr_schedule_doc.depreciation_schedule
-		)
-
-		new_shift_factors_sum = sum(
-			flt(asset_shift_factors_map.get(schedule.shift)) for schedule in self.depreciation_schedule
-		)
-
-		diff = new_shift_factors_sum - original_shift_factors_sum
-
-		if diff > 0:
-			for i, schedule in reversed(list(enumerate(self.depreciation_schedule))):
-				if diff <= 0:
-					break
-
-				shift_factor = flt(asset_shift_factors_map.get(schedule.shift))
-
-				if shift_factor <= diff:
-					self.depreciation_schedule.pop()
-					diff -= shift_factor
-				else:
-					try:
-						self.depreciation_schedule[i].shift = reverse_asset_shift_factors_map.get(
-							shift_factor - diff
-						)
-						diff = 0
-					except Exception:
-						frappe.throw(
-							_("Could not auto update shifts. Shift with shift factor {0} needed.")
-						).format(shift_factor - diff)
-		elif diff < 0:
-			shift_factors = list(asset_shift_factors_map.values())
-			desc_shift_factors = sorted(shift_factors, reverse=True)
-			depr_schedule_len_diff = self.asset_depr_schedule_doc.total_number_of_depreciations - len(
-				self.depreciation_schedule
-			)
-			subsets_result = []
-
-			if depr_schedule_len_diff > 0:
-				num_rows_to_add = depr_schedule_len_diff
-
-				while not subsets_result and num_rows_to_add > 0:
-					find_subsets_with_sum(shift_factors, num_rows_to_add, abs(diff), [], subsets_result)
-					if subsets_result:
-						break
-					num_rows_to_add -= 1
-
-				if subsets_result:
-					for i in range(num_rows_to_add):
-						schedule_date = add_months(
-							self.depreciation_schedule[-1].schedule_date,
-							cint(self.asset_depr_schedule_doc.frequency_of_depreciation),
-						)
-
-						if is_last_day_of_the_month(self.depreciation_schedule[-1].schedule_date):
-							schedule_date = get_last_day(schedule_date)
-
-						self.append(
-							"depreciation_schedule",
-							{
-								"schedule_date": schedule_date,
-								"shift": reverse_asset_shift_factors_map.get(subsets_result[0][i]),
-							},
-						)
-
-			if depr_schedule_len_diff <= 0 or not subsets_result:
-				for i, schedule in reversed(list(enumerate(self.depreciation_schedule))):
-					diff = abs(diff)
-
-					if diff <= 0:
-						break
-
-					shift_factor = flt(asset_shift_factors_map.get(schedule.shift))
-
-					if shift_factor <= diff:
-						for sf in desc_shift_factors:
-							if sf - shift_factor <= diff:
-								self.depreciation_schedule[i].shift = reverse_asset_shift_factors_map.get(sf)
-								diff -= sf - shift_factor
-								break
-					else:
-						try:
-							self.depreciation_schedule[i].shift = reverse_asset_shift_factors_map.get(
-								shift_factor + diff
-							)
-							diff = 0
-						except Exception:
-							frappe.throw(
-								_("Could not auto update shifts. Shift with shift factor {0} needed.")
-							).format(shift_factor + diff)
-
 	def create_new_asset_depr_schedule(self):
 		new_asset_depr_schedule_doc = frappe.copy_doc(self.asset_depr_schedule_doc)
 
@@ -257,17 +224,3 @@ class AssetShiftAllocation(Document):
 				get_link_to_form(self.doctype, self.name)
 			),
 		)
-
-
-def find_subsets_with_sum(numbers, k, target_sum, current_subset, result):
-	if k == 0 and target_sum == 0:
-		result.append(current_subset.copy())
-		return
-	if k <= 0 or target_sum <= 0 or not numbers:
-		return
-
-	# Include the current number in the subset
-	find_subsets_with_sum(numbers, k - 1, target_sum - numbers[0], [*current_subset, numbers[0]], result)
-
-	# Exclude the current number from the subset
-	find_subsets_with_sum(numbers[1:], k, target_sum, current_subset, result)

erpnext/assets/doctype/asset_value_adjustment/asset_value_adjustment.js

@@ -45,6 +45,9 @@ frappe.ui.form.on("Asset Value Adjustment", {
 
 	asset: function (frm) {
 		frm.trigger("set_acc_dimension");
+		if (frm.doc.asset) {
+			frm.trigger("set_current_asset_value");
+		}
 	},
 
 	finance_book: function (frm) {

erpnext/assets/doctype/asset_value_adjustment/asset_value_adjustment.json

@@ -54,8 +54,8 @@
    "fieldname": "journal_entry",
    "fieldtype": "Link",
    "label": "Journal Entry",
-   "options": "Journal Entry",
    "no_copy": 1,
+   "options": "Journal Entry",
    "read_only": 1
   },
   {
@@ -125,18 +125,18 @@
    "fieldtype": "Column Break"
   },
   {
-    "fieldname": "difference_account",
-    "fieldtype": "Link",
-    "label": "Difference Account",
-    "no_copy": 1,
-    "options": "Account",
-    "reqd": 1
+   "fieldname": "difference_account",
+   "fieldtype": "Link",
+   "label": "Difference Account",
+   "no_copy": 1,
+   "options": "Account",
+   "reqd": 1
   }
  ],
  "index_web_pages_for_search": 1,
  "is_submittable": 1,
  "links": [],
- "modified": "2024-08-13 16:21:18.639208",
+ "modified": "2024-12-18 15:04:18.726505",
  "modified_by": "Administrator",
  "module": "Assets",
  "name": "Asset Value Adjustment",
@@ -188,7 +188,6 @@
    "write": 1
   }
  ],
- "quick_entry": 1,
  "sort_field": "creation",
  "sort_order": "DESC",
  "states": [],

erpnext/assets/doctype/asset_value_adjustment/asset_value_adjustment.py

@@ -5,7 +5,7 @@
 import frappe
 from frappe import _
 from frappe.model.document import Document
-from frappe.utils import flt, formatdate, get_link_to_form, getdate
+from frappe.utils import cstr, flt, formatdate, get_link_to_form, getdate
 
 from erpnext.accounts.doctype.accounting_dimension.accounting_dimension import (
 	get_checks_for_pl_and_bs_accounts,
@@ -14,7 +14,7 @@ from erpnext.assets.doctype.asset.asset import get_asset_value_after_depreciatio
 from erpnext.assets.doctype.asset.depreciation import get_depreciation_accounts
 from erpnext.assets.doctype.asset_activity.asset_activity import add_asset_activity
 from erpnext.assets.doctype.asset_depreciation_schedule.asset_depreciation_schedule import (
-	make_new_active_asset_depr_schedules_and_cancel_current_ones,
+	reschedule_depreciation,
 )
 
 
@@ -46,10 +46,26 @@ class AssetValueAdjustment(Document):
 		self.set_current_asset_value()
 		self.set_difference_amount()
 
+	def validate_date(self):
+		asset_purchase_date = frappe.db.get_value("Asset", self.asset, "purchase_date")
+		if getdate(self.date) < getdate(asset_purchase_date):
+			frappe.throw(
+				_("Asset Value Adjustment cannot be posted before Asset's purchase date <b>{0}</b>.").format(
+					formatdate(asset_purchase_date)
+				),
+				title=_("Incorrect Date"),
+			)
+
+	def set_difference_amount(self):
+		self.difference_amount = flt(self.new_asset_value - self.current_asset_value)
+
+	def set_current_asset_value(self):
+		if not self.current_asset_value and self.asset:
+			self.current_asset_value = get_asset_value_after_depreciation(self.asset, self.finance_book)
+
 	def on_submit(self):
-		self.make_depreciation_entry()
-		self.set_value_after_depreciation()
-		self.update_asset(self.new_asset_value)
+		self.make_asset_revaluation_entry()
+		self.update_asset()
 		add_asset_activity(
 			self.asset,
 			_("Asset's value adjusted after submission of Asset Value Adjustment {0}").format(
@@ -67,27 +83,7 @@ class AssetValueAdjustment(Document):
 			),
 		)
 
-	def validate_date(self):
-		asset_purchase_date = frappe.db.get_value("Asset", self.asset, "purchase_date")
-		if getdate(self.date) < getdate(asset_purchase_date):
-			frappe.throw(
-				_("Asset Value Adjustment cannot be posted before Asset's purchase date <b>{0}</b>.").format(
-					formatdate(asset_purchase_date)
-				),
-				title=_("Incorrect Date"),
-			)
-
-	def set_difference_amount(self):
-		self.difference_amount = flt(self.new_asset_value - self.current_asset_value)
-
-	def set_value_after_depreciation(self):
-		frappe.db.set_value("Asset", self.asset, "value_after_depreciation", self.new_asset_value)
-
-	def set_current_asset_value(self):
-		if not self.current_asset_value and self.asset:
-			self.current_asset_value = get_asset_value_after_depreciation(self.asset, self.finance_book)
-
-	def make_depreciation_entry(self):
+	def make_asset_revaluation_entry(self):
 		asset = frappe.get_doc("Asset", self.asset)
 		(
 			fixed_asset_account,
@@ -114,46 +110,15 @@ class AssetValueAdjustment(Document):
 		}
 
 		if self.difference_amount < 0:
-			credit_entry = {
-				"account": fixed_asset_account,
-				"credit_in_account_currency": -self.difference_amount,
-				**entry_template,
-			}
-			debit_entry = {
-				"account": self.difference_account,
-				"debit_in_account_currency": -self.difference_amount,
-				**entry_template,
-			}
+			credit_entry, debit_entry = self.get_entry_for_asset_value_decrease(
+				fixed_asset_account, entry_template
+			)
 		elif self.difference_amount > 0:
-			credit_entry = {
-				"account": self.difference_account,
-				"credit_in_account_currency": self.difference_amount,
-				**entry_template,
-			}
-			debit_entry = {
-				"account": fixed_asset_account,
-				"debit_in_account_currency": self.difference_amount,
-				**entry_template,
-			}
+			credit_entry, debit_entry = self.get_entry_for_asset_value_increase(
+				fixed_asset_account, entry_template
+			)
 
-		accounting_dimensions = get_checks_for_pl_and_bs_accounts()
-
-		for dimension in accounting_dimensions:
-			if dimension.get("mandatory_for_bs"):
-				credit_entry.update(
-					{
-						dimension["fieldname"]: self.get(dimension["fieldname"])
-						or dimension.get("default_dimension")
-					}
-				)
-
-			if dimension.get("mandatory_for_pl"):
-				debit_entry.update(
-					{
-						dimension["fieldname"]: self.get(dimension["fieldname"])
-						or dimension.get("default_dimension")
-					}
-				)
+		self.update_accounting_dimensions(credit_entry, debit_entry)
 
 		je.append("accounts", credit_entry)
 		je.append("accounts", debit_entry)
@@ -163,40 +128,81 @@ class AssetValueAdjustment(Document):
 
 		self.db_set("journal_entry", je.name)
 
-	def update_asset(self, asset_value=None):
+	def get_entry_for_asset_value_decrease(self, fixed_asset_account, entry_template):
+		credit_entry = {
+			"account": fixed_asset_account,
+			"credit_in_account_currency": -self.difference_amount,
+			**entry_template,
+		}
+		debit_entry = {
+			"account": self.difference_account,
+			"debit_in_account_currency": -self.difference_amount,
+			**entry_template,
+		}
+
+		return credit_entry, debit_entry
+
+	def get_entry_for_asset_value_increase(self, fixed_asset_account, entry_template):
+		credit_entry = {
+			"account": self.difference_account,
+			"credit_in_account_currency": self.difference_amount,
+			**entry_template,
+		}
+		debit_entry = {
+			"account": fixed_asset_account,
+			"debit_in_account_currency": self.difference_amount,
+			**entry_template,
+		}
+
+		return credit_entry, debit_entry
+
+	def update_accounting_dimensions(self, credit_entry, debit_entry):
+		accounting_dimensions = get_checks_for_pl_and_bs_accounts()
+
+		for dimension in accounting_dimensions:
+			dimension_value = self.get(dimension["fieldname"]) or dimension.get("default_dimension")
+			if dimension.get("mandatory_for_bs"):
+				credit_entry.update({dimension["fieldname"]: dimension_value})
+
+			if dimension.get("mandatory_for_pl"):
+				debit_entry.update({dimension["fieldname"]: dimension_value})
+
+	def update_asset(self):
+		asset = self.update_asset_value_after_depreciation()
+		note = self.get_adjustment_note()
+		reschedule_depreciation(asset, note)
+
+	def update_asset_value_after_depreciation(self):
+		difference_amount = self.difference_amount if self.docstatus == 1 else -1 * self.difference_amount
+
 		asset = frappe.get_doc("Asset", self.asset)
+		if asset.calculate_depreciation:
+			for row in asset.finance_books:
+				if cstr(row.finance_book) == cstr(self.finance_book):
+					row.value_after_depreciation += flt(difference_amount)
+					row.db_update()
 
-		if not asset.calculate_depreciation:
-			asset.value_after_depreciation = asset_value
-			asset.save()
-			return
-
-		asset.flags.decrease_in_asset_value_due_to_value_adjustment = True
+		asset.value_after_depreciation += flt(difference_amount)
+		asset.db_update()
+		return asset
 
+	def get_adjustment_note(self):
 		if self.docstatus == 1:
 			notes = _(
 				"This schedule was created when Asset {0} was adjusted through Asset Value Adjustment {1}."
 			).format(
-				get_link_to_form("Asset", asset.name),
+				get_link_to_form("Asset", self.asset),
 				get_link_to_form(self.get("doctype"), self.get("name")),
 			)
 		elif self.docstatus == 2:
 			notes = _(
 				"This schedule was created when Asset {0}'s Asset Value Adjustment {1} was cancelled."
 			).format(
-				get_link_to_form("Asset", asset.name),
+				get_link_to_form("Asset", self.asset),
 				get_link_to_form(self.get("doctype"), self.get("name")),
 			)
 
-		make_new_active_asset_depr_schedules_and_cancel_current_ones(
-			asset,
-			notes,
-			value_after_depreciation=asset_value,
-			ignore_booked_entry=True,
-			difference_amount=self.difference_amount,
-		)
-		asset.flags.ignore_validate_update_after_submit = True
-		asset.save()
+		return notes
 
 
 @frappe.whitelist()

erpnext/assets/doctype/asset_value_adjustment/test_asset_value_adjustment.py

@@ -114,12 +114,12 @@ class TestAssetValueAdjustment(IntegrationTestCase):
 			["2023-05-31", 9983.33, 45408.05],
 			["2023-06-30", 9983.33, 55391.38],
 			["2023-07-31", 9983.33, 65374.71],
-			["2023-08-31", 8300.0, 73674.71],
-			["2023-09-30", 8300.0, 81974.71],
-			["2023-10-31", 8300.0, 90274.71],
-			["2023-11-30", 8300.0, 98574.71],
-			["2023-12-31", 8300.0, 106874.71],
-			["2024-01-15", 8300.0, 115174.71],
+			["2023-08-31", 9070.36, 74445.07],
+			["2023-09-30", 9070.36, 83515.43],
+			["2023-10-31", 9070.36, 92585.79],
+			["2023-11-30", 9070.36, 101656.15],
+			["2023-12-31", 9070.36, 110726.51],
+			["2024-01-15", 4448.2, 115174.71],
 		]
 
 		schedules = [
@@ -154,7 +154,11 @@ class TestAssetValueAdjustment(IntegrationTestCase):
 
 		# create asset repair
 		asset_repair = create_asset_repair(
-			asset=asset_doc, capitalize_repair_cost=1, item="_Test Non Stock Item", submit=1
+			asset=asset_doc,
+			capitalize_repair_cost=1,
+			item="_Test Non Stock Item",
+			submit=1,
+			increase_in_asset_life=1,
 		)
 
 		first_asset_depr_schedule = get_asset_depr_schedule_doc(asset_doc.name, "Active")
@@ -201,24 +205,24 @@ class TestAssetValueAdjustment(IntegrationTestCase):
 			["2023-05-31", 9983.33, 45408.05],
 			["2023-06-30", 9983.33, 55391.38],
 			["2023-07-31", 9983.33, 65374.71],
-			["2023-08-31", 2766.67, 68141.38],
-			["2023-09-30", 2766.67, 70908.05],
-			["2023-10-31", 2766.67, 73674.72],
-			["2023-11-30", 2766.67, 76441.39],
-			["2023-12-31", 2766.67, 79208.06],
-			["2024-01-31", 2766.67, 81974.73],
-			["2024-02-29", 2766.67, 84741.4],
-			["2024-03-31", 2766.67, 87508.07],
-			["2024-04-30", 2766.67, 90274.74],
-			["2024-05-31", 2766.67, 93041.41],
-			["2024-06-30", 2766.67, 95808.08],
-			["2024-07-31", 2766.67, 98574.75],
-			["2024-08-31", 2766.67, 101341.42],
-			["2024-09-30", 2766.67, 104108.09],
-			["2024-10-31", 2766.67, 106874.76],
-			["2024-11-30", 2766.67, 109641.43],
-			["2024-12-31", 2766.67, 112408.1],
-			["2025-01-15", 2766.61, 115174.71],
+			["2023-08-31", 2847.27, 68221.98],
+			["2023-09-30", 2847.27, 71069.25],
+			["2023-10-31", 2847.27, 73916.52],
+			["2023-11-30", 2847.27, 76763.79],
+			["2023-12-31", 2847.27, 79611.06],
+			["2024-01-31", 2847.27, 82458.33],
+			["2024-02-29", 2847.27, 85305.6],
+			["2024-03-31", 2847.27, 88152.87],
+			["2024-04-30", 2847.27, 91000.14],
+			["2024-05-31", 2847.27, 93847.41],
+			["2024-06-30", 2847.27, 96694.68],
+			["2024-07-31", 2847.27, 99541.95],
+			["2024-08-31", 2847.27, 102389.22],
+			["2024-09-30", 2847.27, 105236.49],
+			["2024-10-31", 2847.27, 108083.76],
+			["2024-11-30", 2847.27, 110931.03],
+			["2024-12-31", 2847.27, 113778.3],
+			["2025-01-31", 1396.41, 115174.71],
 		]
 
 		schedules = [
@@ -246,12 +250,12 @@ class TestAssetValueAdjustment(IntegrationTestCase):
 			["2023-05-31", 9983.33, 45408.05],
 			["2023-06-30", 9983.33, 55391.38],
 			["2023-07-31", 9983.33, 65374.71],
-			["2023-08-31", 8208.33, 73583.04],
-			["2023-09-30", 8208.33, 81791.37],
-			["2023-10-31", 8208.33, 89999.7],
-			["2023-11-30", 8208.33, 98208.03],
-			["2023-12-31", 8208.33, 106416.36],
-			["2024-01-15", 8208.35, 114624.71],
+			["2023-08-31", 8970.18, 74344.89],
+			["2023-09-30", 8970.18, 83315.07],
+			["2023-10-31", 8970.18, 92285.25],
+			["2023-11-30", 8970.18, 101255.43],
+			["2023-12-31", 8970.18, 110225.61],
+			["2024-01-15", 4399.1, 114624.71],
 		]
 
 		schedules = [
@@ -262,7 +266,7 @@ class TestAssetValueAdjustment(IntegrationTestCase):
 		self.assertEqual(schedules, expected_schedules)
 
 	def test_difference_amount(self):
-		pr = make_purchase_receipt(item_code="Macbook Pro", qty=1, rate=120000.0, location="Test Location")
+		pr = make_purchase_receipt(item_code="Macbook Pro", qty=1, rate=100000.0, location="Test Location")
 
 		asset_name = frappe.db.get_value("Asset", {"purchase_receipt": pr.name}, "name")
 		asset_doc = frappe.get_doc("Asset", asset_name)
@@ -282,17 +286,18 @@ class TestAssetValueAdjustment(IntegrationTestCase):
 		)
 		asset_doc.submit()
 
+		current_asset_value = get_asset_value_after_depreciation(asset_doc.name)
 		adj_doc = make_asset_value_adjustment(
 			asset=asset_doc.name,
-			current_asset_value=54000,
-			new_asset_value=50000.0,
+			current_asset_value=current_asset_value,
+			new_asset_value=40000,
 			date="2023-08-21",
 		)
 		adj_doc.submit()
 		difference_amount = adj_doc.new_asset_value - adj_doc.current_asset_value
-		self.assertEqual(difference_amount, -4000)
+		self.assertEqual(difference_amount, -60000)
 		asset_doc.load_from_db()
-		self.assertEqual(asset_doc.value_after_depreciation, 50000.0)
+		self.assertEqual(asset_doc.finance_books[0].value_after_depreciation, 40000.0)
 
 
 def make_asset_value_adjustment(**args):

erpnext/patches.txt

@@ -411,4 +411,5 @@ erpnext.patches.v15_0.update_payment_schedule_fields_in_invoices
 erpnext.patches.v15_0.rename_group_by_to_categorize_by
 execute:frappe.db.set_single_value("Accounts Settings", "receivable_payable_fetch_method", "Buffered Cursor")
 erpnext.patches.v14_0.set_update_price_list_based_on
+erpnext.patches.v15_0.update_journal_entry_type
 erpnext.patches.v15_0.set_grand_total_to_default_mop

erpnext/patches/v15_0/update_journal_entry_type.py

@@ -0,0 +1,19 @@
+import frappe
+
+
+def execute():
+	custom_je_type = frappe.db.get_value(
+		"Property Setter",
+		{"doc_type": "Journal Entry", "field_name": "voucher_type", "property": "options"},
+		["name", "value"],
+		as_dict=True,
+	)
+	if custom_je_type:
+		custom_je_type.value += "\nAsset Disposal"
+		frappe.db.set_value("Property Setter", custom_je_type.name, "value", custom_je_type.value)
+
+	scrapped_journal_entries = frappe.get_all(
+		"Asset", filters={"journal_entry_for_scrap": ["is", "not set"]}, fields=["name"]
+	)
+	for je in scrapped_journal_entries:
+		frappe.db.set_value("Journal Entry", je.name, "voucher_type", "Asset Disposal")