From edb7b0db8f65a2bcb38196c9dd5c259fb020d15a Mon Sep 17 00:00:00 2001 From: Anand Baburajan Date: Wed, 24 May 2023 12:29:46 +0530 Subject: [PATCH] fix: incorrect depr schedule and posting dates on selling of existing assets [dev] (#35398) * fix: calc depr amount properly on selling of existing assets and fix incorrect posting dates * chore: get number_of_depreciations_booked properly * chore: fix test_gle_made_by_asset_sale_for_existing_asset --- .../doctype/sales_invoice/sales_invoice.py | 14 +++- erpnext/assets/doctype/asset/depreciation.py | 31 +++++--- erpnext/assets/doctype/asset/test_asset.py | 77 +++++++++++++++++++ .../asset_capitalization.py | 1 + .../asset_depreciation_schedule.py | 5 +- 5 files changed, 114 insertions(+), 14 deletions(-) diff --git a/erpnext/accounts/doctype/sales_invoice/sales_invoice.py b/erpnext/accounts/doctype/sales_invoice/sales_invoice.py index e16b1b1195b..7454332cd3d 100644 --- a/erpnext/accounts/doctype/sales_invoice/sales_invoice.py +++ b/erpnext/accounts/doctype/sales_invoice/sales_invoice.py @@ -1180,7 +1180,12 @@ class SalesInvoice(SellingController): 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") + asset, + item.base_net_amount, + item.finance_book, + self.get("doctype"), + self.get("name"), + self.get("posting_date"), ) asset.db_set("disposal_date", None) @@ -1208,7 +1213,12 @@ class SalesInvoice(SellingController): 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") + 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) diff --git a/erpnext/assets/doctype/asset/depreciation.py b/erpnext/assets/doctype/asset/depreciation.py index f23ae2f1656..c64b917e18d 100644 --- a/erpnext/assets/doctype/asset/depreciation.py +++ b/erpnext/assets/doctype/asset/depreciation.py @@ -307,7 +307,7 @@ def scrap_asset(asset_name): je.company = asset.company je.remark = "Scrap Entry for asset {0}".format(asset_name) - for entry in get_gl_entries_on_asset_disposal(asset): + for entry in get_gl_entries_on_asset_disposal(asset, date): entry.update({"reference_type": "Asset", "reference_name": asset_name}) je.append("accounts", entry) @@ -434,8 +434,11 @@ def disposal_happens_in_the_future(posting_date_of_disposal): def get_gl_entries_on_asset_regain( - asset, selling_amount=0, finance_book=None, voucher_type=None, voucher_no=None + asset, selling_amount=0, finance_book=None, voucher_type=None, voucher_no=None, date=None ): + if not date: + date = getdate() + ( fixed_asset_account, asset, @@ -453,7 +456,7 @@ def get_gl_entries_on_asset_regain( "debit_in_account_currency": asset.gross_purchase_amount, "debit": asset.gross_purchase_amount, "cost_center": depreciation_cost_center, - "posting_date": getdate(), + "posting_date": date, }, item=asset, ), @@ -463,7 +466,7 @@ def get_gl_entries_on_asset_regain( "credit_in_account_currency": accumulated_depr_amount, "credit": accumulated_depr_amount, "cost_center": depreciation_cost_center, - "posting_date": getdate(), + "posting_date": date, }, item=asset, ), @@ -472,7 +475,7 @@ def get_gl_entries_on_asset_regain( profit_amount = abs(flt(value_after_depreciation)) - abs(flt(selling_amount)) if profit_amount: get_profit_gl_entries( - asset, profit_amount, gl_entries, disposal_account, depreciation_cost_center + asset, profit_amount, gl_entries, disposal_account, depreciation_cost_center, date ) if voucher_type and voucher_no: @@ -484,8 +487,11 @@ def get_gl_entries_on_asset_regain( def get_gl_entries_on_asset_disposal( - asset, selling_amount=0, finance_book=None, voucher_type=None, voucher_no=None + asset, selling_amount=0, finance_book=None, voucher_type=None, voucher_no=None, date=None ): + if not date: + date = getdate() + ( fixed_asset_account, asset, @@ -503,7 +509,7 @@ def get_gl_entries_on_asset_disposal( "credit_in_account_currency": asset.gross_purchase_amount, "credit": asset.gross_purchase_amount, "cost_center": depreciation_cost_center, - "posting_date": getdate(), + "posting_date": date, }, item=asset, ), @@ -513,7 +519,7 @@ def get_gl_entries_on_asset_disposal( "debit_in_account_currency": accumulated_depr_amount, "debit": accumulated_depr_amount, "cost_center": depreciation_cost_center, - "posting_date": getdate(), + "posting_date": date, }, item=asset, ), @@ -522,7 +528,7 @@ def get_gl_entries_on_asset_disposal( profit_amount = flt(selling_amount) - flt(value_after_depreciation) if profit_amount: get_profit_gl_entries( - asset, profit_amount, gl_entries, disposal_account, depreciation_cost_center + asset, profit_amount, gl_entries, disposal_account, depreciation_cost_center, date ) if voucher_type and voucher_no: @@ -556,8 +562,11 @@ def get_asset_details(asset, finance_book=None): def get_profit_gl_entries( - asset, profit_amount, gl_entries, disposal_account, depreciation_cost_center + asset, profit_amount, gl_entries, disposal_account, depreciation_cost_center, date=None ): + if not date: + date = getdate() + debit_or_credit = "debit" if profit_amount < 0 else "credit" gl_entries.append( asset.get_gl_dict( @@ -566,7 +575,7 @@ def get_profit_gl_entries( "cost_center": depreciation_cost_center, debit_or_credit: abs(profit_amount), debit_or_credit + "_in_account_currency": abs(profit_amount), - "posting_date": getdate(), + "posting_date": date, }, item=asset, ) diff --git a/erpnext/assets/doctype/asset/test_asset.py b/erpnext/assets/doctype/asset/test_asset.py index f3a9ba09488..c64f29699d2 100644 --- a/erpnext/assets/doctype/asset/test_asset.py +++ b/erpnext/assets/doctype/asset/test_asset.py @@ -356,6 +356,83 @@ class TestAsset(AssetSetup): si.cancel() self.assertEqual(frappe.db.get_value("Asset", asset.name, "status"), "Partially Depreciated") + def test_gle_made_by_asset_sale_for_existing_asset(self): + from erpnext.accounts.doctype.sales_invoice.test_sales_invoice import create_sales_invoice + + asset = create_asset( + calculate_depreciation=1, + available_for_use_date="2020-04-01", + purchase_date="2020-04-01", + expected_value_after_useful_life=0, + total_number_of_depreciations=5, + number_of_depreciations_booked=2, + frequency_of_depreciation=12, + depreciation_start_date="2023-03-31", + opening_accumulated_depreciation=24000, + gross_purchase_amount=60000, + submit=1, + ) + + expected_depr_values = [ + ["2023-03-31", 12000, 36000], + ["2024-03-31", 12000, 48000], + ["2025-03-31", 12000, 60000], + ] + + first_asset_depr_schedule = get_depr_schedule(asset.name, "Active") + + for i, schedule in enumerate(first_asset_depr_schedule): + self.assertEqual(getdate(expected_depr_values[i][0]), schedule.schedule_date) + self.assertEqual(expected_depr_values[i][1], schedule.depreciation_amount) + self.assertEqual(expected_depr_values[i][2], schedule.accumulated_depreciation_amount) + + post_depreciation_entries(date="2023-03-31") + + si = create_sales_invoice( + item_code="Macbook Pro", asset=asset.name, qty=1, rate=40000, posting_date=getdate("2023-05-23") + ) + asset.load_from_db() + + self.assertEqual(frappe.db.get_value("Asset", asset.name, "status"), "Sold") + + expected_values = [["2023-03-31", 12000, 36000], ["2023-05-23", 1742.47, 37742.47]] + + second_asset_depr_schedule = get_depr_schedule(asset.name, "Active") + + for i, schedule in enumerate(second_asset_depr_schedule): + 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.assertTrue(schedule.journal_entry) + + expected_gle = ( + ( + "_Test Accumulated Depreciations - _TC", + 37742.47, + 0.0, + ), + ( + "_Test Fixed Asset - _TC", + 0.0, + 60000.0, + ), + ( + "_Test Gain/Loss on Asset Disposal - _TC", + 0.0, + 17742.47, + ), + ("Debtors - _TC", 40000.0, 0.0), + ) + + gle = frappe.db.sql( + """select account, debit, credit from `tabGL Entry` + where voucher_type='Sales Invoice' and voucher_no = %s + order by account""", + si.name, + ) + + self.assertSequenceEqual(gle, expected_gle) + def test_asset_with_maintenance_required_status_after_sale(self): asset = create_asset( calculate_depreciation=1, diff --git a/erpnext/assets/doctype/asset_capitalization/asset_capitalization.py b/erpnext/assets/doctype/asset_capitalization/asset_capitalization.py index 5b910dbb2e6..789ca6c5eec 100644 --- a/erpnext/assets/doctype/asset_capitalization/asset_capitalization.py +++ b/erpnext/assets/doctype/asset_capitalization/asset_capitalization.py @@ -443,6 +443,7 @@ class AssetCapitalization(StockController): item.get("finance_book") or self.get("finance_book"), self.get("doctype"), self.get("name"), + self.get("posting_date"), ) asset.db_set("disposal_date", self.posting_date) diff --git a/erpnext/assets/doctype/asset_depreciation_schedule/asset_depreciation_schedule.py b/erpnext/assets/doctype/asset_depreciation_schedule/asset_depreciation_schedule.py index ad5ec3d6edb..8b359cd800d 100644 --- a/erpnext/assets/doctype/asset_depreciation_schedule/asset_depreciation_schedule.py +++ b/erpnext/assets/doctype/asset_depreciation_schedule/asset_depreciation_schedule.py @@ -252,7 +252,10 @@ class AssetDepreciationSchedule(Document): # if asset is being sold or scrapped if date_of_disposal: - from_date = asset_doc.available_for_use_date + from_date = add_months( + getdate(asset_doc.available_for_use_date), + (asset_doc.number_of_depreciations_booked * row.frequency_of_depreciation), + ) if self.depreciation_schedule: from_date = self.depreciation_schedule[-1].schedule_date