Merge pull request #56412 from frappe/chore/fixed-asset-register-test-coverage

test: Fixed Asset Register report coverage

erpnext/assets/report/fixed_asset_register/test_fixed_asset_register.py

@@ -3,11 +3,26 @@
 
 import frappe
 
+from erpnext.accounts.doctype.sales_invoice.test_sales_invoice import create_sales_invoice
+from erpnext.assets.doctype.asset.depreciation import post_depreciation_entries
 from erpnext.assets.doctype.asset.test_asset import AssetSetup, create_asset
+from erpnext.assets.doctype.asset_capitalization.test_asset_capitalization import (
+	create_asset_capitalization,
+)
+from erpnext.assets.doctype.asset_value_adjustment.test_asset_value_adjustment import (
+	make_asset_value_adjustment,
+)
 from erpnext.assets.report.fixed_asset_register.fixed_asset_register import execute
 
 
 class TestFixedAssetRegister(AssetSetup):
+	def run_report(self, **extra):
+		filters = frappe._dict(company="_Test Company", **extra)
+		return execute(filters)[1]
+
+	def report_row(self, asset_name, **extra):
+		return next(row for row in self.run_report(**extra) if row["asset_id"] == asset_name)
+
 	def test_report_lists_submitted_asset(self):
 		"""Exercises the report's converted queries -- including the depreciation aggregate that groups
 		by asset.name (must be valid on Postgres) -- by asserting a submitted asset is listed."""
@@ -18,16 +33,170 @@ class TestFixedAssetRegister(AssetSetup):
 			location="Test Location",
 			submit=1,
 		)
-		filters = frappe._dict(
-			{
-				"company": "_Test Company",
-				"status": "In Location",
-				"filter_based_on": "Date Range",
-				"from_date": "2020-01-01",
-				"to_date": "2030-12-31",
-				"date_based_on": "Purchase Date",
-			}
+		ids = {
+			row["asset_id"]
+			for row in self.run_report(
+				status="In Location",
+				filter_based_on="Date Range",
+				from_date="2020-01-01",
+				to_date="2030-12-31",
+				date_based_on="Purchase Date",
+			)
+		}
+		self.assertIn(asset.name, ids)
+
+	def test_asset_appears_with_purchase_value(self):
+		asset = create_asset(
+			item_code="Macbook Pro", net_purchase_amount=100000, purchase_amount=100000, submit=True
 		)
-		data = execute(filters)[1]
-		asset_ids = {row.get("asset_id") for row in data}
-		self.assertIn(asset.name, asset_ids)
+
+		row = self.report_row(asset.name)
+		self.assertEqual(row["net_purchase_amount"], 100000)
+		self.assertEqual(row["asset_value"], 100000)  # no depreciation yet
+		self.assertEqual(row["asset_category"], "Computers")
+
+	def test_asset_value_reduced_by_opening_depreciation(self):
+		asset = create_asset(
+			item_code="Macbook Pro",
+			net_purchase_amount=100000,
+			purchase_amount=100000,
+			opening_accumulated_depreciation=20000,
+			opening_number_of_booked_depreciations=2,
+			submit=True,
+		)
+
+		row = self.report_row(asset.name)
+		self.assertEqual(row["opening_accumulated_depreciation"], 20000)
+		self.assertEqual(row["asset_value"], 80000)  # 100000 - 20000
+
+	def test_status_in_location_filter_shows_active_asset(self):
+		asset = create_asset(
+			item_code="Macbook Pro", net_purchase_amount=100000, purchase_amount=100000, submit=True
+		)
+
+		ids = {row["asset_id"] for row in self.run_report(status="In Location")}
+		self.assertIn(asset.name, ids)
+
+	def test_asset_category_filter(self):
+		asset = create_asset(
+			item_code="Macbook Pro", net_purchase_amount=100000, purchase_amount=100000, submit=True
+		)
+
+		ids = {row["asset_id"] for row in self.run_report(asset_category="Computers")}
+		self.assertIn(asset.name, ids)
+
+	def test_group_by_asset_category_sums_values(self):
+		before_net, before_value = self.computers_group_totals()
+
+		create_asset(item_code="Macbook Pro", net_purchase_amount=100000, purchase_amount=100000, submit=True)
+		create_asset(
+			item_code="Macbook Pro",
+			asset_name="Macbook Pro 2",
+			net_purchase_amount=50000,
+			purchase_amount=50000,
+			submit=True,
+		)
+
+		after_net, after_value = self.computers_group_totals()
+		# assert on the delta so pre-existing Computers assets don't skew the totals
+		self.assertEqual(after_net - before_net, 150000)
+		self.assertEqual(after_value - before_value, 150000)
+
+	def computers_group_totals(self):
+		row = next(
+			(r for r in self.run_report(group_by="Asset Category") if r["asset_category"] == "Computers"),
+			None,
+		)
+		return (row["net_purchase_amount"], row["asset_value"]) if row else (0, 0)
+
+	def test_booked_depreciation_reduces_asset_value(self):
+		asset = create_asset(
+			item_code="Macbook Pro",
+			calculate_depreciation=1,
+			available_for_use_date="2019-12-31",
+			depreciation_start_date="2020-12-31",
+			frequency_of_depreciation=12,
+			total_number_of_depreciations=3,
+			expected_value_after_useful_life=10000,
+			net_purchase_amount=100000,
+			purchase_amount=100000,
+			submit=True,
+		)
+
+		# books one depreciation entry of (100000 - 10000) / 3 = 30000
+		post_depreciation_entries(date="2021-01-01")
+
+		row = self.report_row(asset.name)
+		self.assertEqual(row["depreciated_amount"], 30000)
+		self.assertEqual(row["asset_value"], 70000)  # 100000 - 30000
+
+	def test_revaluation_adjusts_asset_value(self):
+		asset = create_asset(
+			item_code="Macbook Pro", net_purchase_amount=100000, purchase_amount=100000, submit=True
+		)
+
+		# revalue the asset upwards by 20000
+		make_asset_value_adjustment(
+			asset=asset.name, current_asset_value=100000, new_asset_value=120000
+		).submit()
+
+		row = self.report_row(asset.name)
+		self.assertEqual(row["asset_value"], 120000)  # 100000 + 20000 revaluation
+
+	def test_depreciation_and_revaluation_together(self):
+		asset = create_asset(
+			item_code="Macbook Pro",
+			calculate_depreciation=1,
+			available_for_use_date="2019-12-31",
+			depreciation_start_date="2020-12-31",
+			frequency_of_depreciation=12,
+			total_number_of_depreciations=3,
+			expected_value_after_useful_life=10000,
+			net_purchase_amount=100000,
+			purchase_amount=100000,
+			submit=True,
+		)
+
+		# books one depreciation entry of (100000 - 10000) / 3 = 30000, leaving 70000
+		post_depreciation_entries(date="2021-01-01")
+
+		# revalue the depreciated asset down from 70000 to 60000
+		make_asset_value_adjustment(
+			asset=asset.name, current_asset_value=70000, new_asset_value=60000
+		).submit()
+
+		row = self.report_row(asset.name)
+		self.assertEqual(row["depreciated_amount"], 30000)
+		self.assertEqual(row["asset_value"], 60000)  # 100000 - 30000 depreciation - 10000 revaluation
+
+	def test_sold_asset_hidden_from_in_location_and_shown_in_disposed(self):
+		asset = create_asset(
+			item_code="Macbook Pro", net_purchase_amount=100000, purchase_amount=100000, submit=True
+		)
+
+		create_sales_invoice(item_code="Macbook Pro", asset=asset.name, qty=1, rate=80000)
+		self.assertEqual(frappe.db.get_value("Asset", asset.name, "status"), "Sold")
+
+		self.assertNotIn(asset.name, {row["asset_id"] for row in self.run_report(status="In Location")})
+		self.assertIn(asset.name, {row["asset_id"] for row in self.run_report(status="Disposed")})
+
+	def test_capitalized_asset_hidden_from_in_location_and_shown_in_disposed(self):
+		consumed_asset = create_asset(
+			asset_name="Consumed Asset",
+			net_purchase_amount=100000,
+			purchase_amount=100000,
+			submit=True,
+		)
+		composite_asset = create_asset(
+			asset_name="Composite Asset", asset_type="Composite Asset", submit=False
+		)
+
+		create_asset_capitalization(
+			target_asset=composite_asset.name, consumed_asset=consumed_asset.name, submit=1
+		)
+		self.assertEqual(frappe.db.get_value("Asset", consumed_asset.name, "status"), "Capitalized")
+
+		self.assertNotIn(
+			consumed_asset.name, {row["asset_id"] for row in self.run_report(status="In Location")}
+		)
+		self.assertIn(consumed_asset.name, {row["asset_id"] for row in self.run_report(status="Disposed")})