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fix: correct accumulated depreciation calculation for disposed assets (#46660)
(cherry picked from commit eec2e7e833)
Co-authored-by: Khushi Rawat <142375893+khushi8112@users.noreply.github.com>
This commit is contained in:
mergify[bot]
@@ -145,6 +145,130 @@ def get_asset_categories_for_grouped_by_category(filters):
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)
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)
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def get_assets_for_grouped_by_category(filters):
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condition = ""
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if filters.get("asset_category"):
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condition = f" and a.asset_category = '{filters.get('asset_category')}'"
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finance_book_filter = ""
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if filters.get("finance_book"):
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finance_book_filter += " and ifnull(gle.finance_book, '')=%(finance_book)s"
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condition += " and exists (select 1 from `tabAsset Depreciation Schedule` ads where ads.asset = a.name and ads.finance_book = %(finance_book)s)"
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# nosemgrep
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return frappe.db.sql(
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f"""
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SELECT results.asset_category,
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sum(results.accumulated_depreciation_as_on_from_date) as accumulated_depreciation_as_on_from_date,
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sum(results.depreciation_eliminated_via_reversal) as depreciation_eliminated_via_reversal,
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sum(results.depreciation_eliminated_during_the_period) as depreciation_eliminated_during_the_period,
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sum(results.depreciation_amount_during_the_period) as depreciation_amount_during_the_period
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from (SELECT a.asset_category,
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ifnull(sum(case when gle.posting_date < %(from_date)s and (ifnull(a.disposal_date, 0) = 0 or a.disposal_date >= %(from_date)s) then
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gle.debit
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else
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0
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end), 0) as accumulated_depreciation_as_on_from_date,
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ifnull(sum(case when gle.posting_date <= %(to_date)s and ifnull(a.disposal_date, 0) = 0 then
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gle.credit
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else
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0
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end), 0) as depreciation_eliminated_via_reversal,
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ifnull(sum(case when ifnull(a.disposal_date, 0) != 0 and a.disposal_date >= %(from_date)s
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and a.disposal_date <= %(to_date)s and gle.posting_date <= a.disposal_date then
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gle.debit
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else
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0
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end), 0) as depreciation_eliminated_during_the_period,
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ifnull(sum(case when gle.posting_date >= %(from_date)s and gle.posting_date <= %(to_date)s
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and (ifnull(a.disposal_date, 0) = 0 or gle.posting_date <= a.disposal_date) then
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gle.debit
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else
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0
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end), 0) as depreciation_amount_during_the_period
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from `tabGL Entry` gle
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join `tabAsset` a on
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gle.against_voucher = a.name
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join `tabAsset Category Account` aca on
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aca.parent = a.asset_category and aca.company_name = %(company)s
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join `tabCompany` company on
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company.name = %(company)s
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where
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a.docstatus=1
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and a.company=%(company)s
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and a.purchase_date <= %(to_date)s
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and gle.is_cancelled = 0
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and gle.account = ifnull(aca.depreciation_expense_account, company.depreciation_expense_account)
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{condition} {finance_book_filter}
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group by a.asset_category
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union
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SELECT a.asset_category,
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ifnull(sum(case when ifnull(a.disposal_date, 0) != 0 and a.disposal_date < %(from_date)s then
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0
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else
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a.opening_accumulated_depreciation
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end), 0) as accumulated_depreciation_as_on_from_date,
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0 as depreciation_eliminated_via_reversal,
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ifnull(sum(case when a.disposal_date >= %(from_date)s and a.disposal_date <= %(to_date)s then
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a.opening_accumulated_depreciation
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else
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0
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end), 0) as depreciation_eliminated_during_the_period,
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0 as depreciation_amount_during_the_period
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from `tabAsset` a
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where a.docstatus=1 and a.company=%(company)s and a.purchase_date <= %(to_date)s {condition}
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group by a.asset_category) as results
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group by results.asset_category
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""",
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{
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"to_date": filters.to_date,
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"from_date": filters.from_date,
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"company": filters.company,
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"finance_book": filters.get("finance_book", ""),
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},
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as_dict=1,
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)
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def get_group_by_asset_data(filters):
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data = []
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asset_details = get_asset_details_for_grouped_by_category(filters)
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assets = get_assets_for_grouped_by_asset(filters)
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for asset_detail in asset_details:
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row = frappe._dict()
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row.update(asset_detail)
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row.value_as_on_to_date = (
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flt(row.value_as_on_from_date)
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+ flt(row.value_of_new_purchase)
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- flt(row.value_of_sold_asset)
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- flt(row.value_of_scrapped_asset)
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- flt(row.value_of_capitalized_asset)
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)
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row.update(next(asset for asset in assets if asset["asset"] == asset_detail.get("name", "")))
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row.accumulated_depreciation_as_on_to_date = (
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flt(row.accumulated_depreciation_as_on_from_date)
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+ flt(row.depreciation_amount_during_the_period)
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- flt(row.depreciation_eliminated_during_the_period)
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- flt(row.depreciation_eliminated_via_reversal)
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)
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row.net_asset_value_as_on_from_date = flt(row.value_as_on_from_date) - flt(
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row.accumulated_depreciation_as_on_from_date
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)
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row.net_asset_value_as_on_to_date = flt(row.value_as_on_to_date) - flt(
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row.accumulated_depreciation_as_on_to_date
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)
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data.append(row)
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return data
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def get_asset_details_for_grouped_by_category(filters):
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def get_asset_details_for_grouped_by_category(filters):
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condition = ""
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condition = ""
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if filters.get("asset"):
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if filters.get("asset"):
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@@ -224,130 +348,6 @@ def get_asset_details_for_grouped_by_category(filters):
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)
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)
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def get_group_by_asset_data(filters):
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data = []
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asset_details = get_asset_details_for_grouped_by_category(filters)
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assets = get_assets_for_grouped_by_asset(filters)
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for asset_detail in asset_details:
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row = frappe._dict()
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row.update(asset_detail)
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row.value_as_on_to_date = (
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flt(row.value_as_on_from_date)
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+ flt(row.value_of_new_purchase)
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- flt(row.value_of_sold_asset)
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- flt(row.value_of_scrapped_asset)
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- flt(row.value_of_capitalized_asset)
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)
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row.update(next(asset for asset in assets if asset["asset"] == asset_detail.get("name", "")))
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row.accumulated_depreciation_as_on_to_date = (
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flt(row.accumulated_depreciation_as_on_from_date)
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+ flt(row.depreciation_amount_during_the_period)
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- flt(row.depreciation_eliminated_during_the_period)
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- flt(row.depreciation_eliminated_via_reversal)
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)
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row.net_asset_value_as_on_from_date = flt(row.value_as_on_from_date) - flt(
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row.accumulated_depreciation_as_on_from_date
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)
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row.net_asset_value_as_on_to_date = flt(row.value_as_on_to_date) - flt(
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row.accumulated_depreciation_as_on_to_date
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)
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data.append(row)
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return data
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def get_assets_for_grouped_by_category(filters):
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condition = ""
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if filters.get("asset_category"):
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condition = f" and a.asset_category = '{filters.get('asset_category')}'"
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finance_book_filter = ""
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if filters.get("finance_book"):
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finance_book_filter += " and ifnull(gle.finance_book, '')=%(finance_book)s"
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condition += " and exists (select 1 from `tabAsset Depreciation Schedule` ads where ads.asset = a.name and ads.finance_book = %(finance_book)s)"
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# nosemgrep
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return frappe.db.sql(
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f"""
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SELECT results.asset_category,
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sum(results.accumulated_depreciation_as_on_from_date) as accumulated_depreciation_as_on_from_date,
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sum(results.depreciation_eliminated_via_reversal) as depreciation_eliminated_via_reversal,
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sum(results.depreciation_eliminated_during_the_period) as depreciation_eliminated_during_the_period,
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sum(results.depreciation_amount_during_the_period) as depreciation_amount_during_the_period
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from (SELECT a.asset_category,
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ifnull(sum(case when gle.posting_date < %(from_date)s and (ifnull(a.disposal_date, 0) = 0 or a.disposal_date >= %(from_date)s) then
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gle.debit
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else
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0
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end), 0) as accumulated_depreciation_as_on_from_date,
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ifnull(sum(case when gle.posting_date <= %(to_date)s and ifnull(a.disposal_date, 0) = 0 then
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gle.credit
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else
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0
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end), 0) as depreciation_eliminated_via_reversal,
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ifnull(sum(case when ifnull(a.disposal_date, 0) != 0 and a.disposal_date >= %(from_date)s
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and a.disposal_date <= %(to_date)s and gle.posting_date <= a.disposal_date then
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gle.debit
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else
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0
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end), 0) as depreciation_eliminated_during_the_period,
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ifnull(sum(case when gle.posting_date >= %(from_date)s and gle.posting_date <= %(to_date)s
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and (ifnull(a.disposal_date, 0) = 0 or gle.posting_date <= a.disposal_date) then
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gle.debit
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else
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0
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end), 0) as depreciation_amount_during_the_period
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from `tabGL Entry` gle
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join `tabAsset` a on
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gle.against_voucher = a.name
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join `tabAsset Category Account` aca on
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aca.parent = a.asset_category and aca.company_name = %(company)s
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join `tabCompany` company on
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company.name = %(company)s
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where
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a.docstatus=1
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and a.company=%(company)s
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and a.purchase_date <= %(to_date)s
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and gle.is_cancelled = 0
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and gle.account = ifnull(aca.depreciation_expense_account, company.depreciation_expense_account)
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{condition} {finance_book_filter}
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group by a.asset_category
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union
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SELECT a.asset_category,
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ifnull(sum(case when ifnull(a.disposal_date, 0) != 0 and (a.disposal_date < %(from_date)s or a.disposal_date > %(to_date)s) then
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0
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else
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a.opening_accumulated_depreciation
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end), 0) as accumulated_depreciation_as_on_from_date,
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0 as depreciation_eliminated_via_reversal,
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ifnull(sum(case when a.disposal_date >= %(from_date)s and a.disposal_date <= %(to_date)s then
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a.opening_accumulated_depreciation
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else
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0
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end), 0) as depreciation_eliminated_during_the_period,
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0 as depreciation_amount_during_the_period
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from `tabAsset` a
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where a.docstatus=1 and a.company=%(company)s and a.purchase_date <= %(to_date)s {condition}
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group by a.asset_category) as results
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group by results.asset_category
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""",
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{
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"to_date": filters.to_date,
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"from_date": filters.from_date,
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"company": filters.company,
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"finance_book": filters.get("finance_book", ""),
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},
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as_dict=1,
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)
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def get_assets_for_grouped_by_asset(filters):
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def get_assets_for_grouped_by_asset(filters):
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condition = ""
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condition = ""
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if filters.get("asset"):
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if filters.get("asset"):
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@@ -405,7 +405,7 @@ def get_assets_for_grouped_by_asset(filters):
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group by a.name
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group by a.name
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union
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union
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SELECT a.name as name,
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SELECT a.name as name,
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ifnull(sum(case when ifnull(a.disposal_date, 0) != 0 and (a.disposal_date < %(from_date)s or a.disposal_date > %(to_date)s) then
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ifnull(sum(case when ifnull(a.disposal_date, 0) != 0 and a.disposal_date < %(from_date)s then
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0
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0
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else
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else
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a.opening_accumulated_depreciation
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a.opening_accumulated_depreciation
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Block a user