fix: don't add GL Entry for Acc. Depr. while scrapping non-depreciabl…

…e assets (backport #35714) (#35715)

fix: don't add GL Entry for Acc. Depr. while scrapping non-depreciable assets (#35714)

fix: on asset scrap, don't add gl entry for acc. depr. if no acc. depr.
(cherry picked from commit bb39a2c)

Co-authored-by: Anand Baburajan <anandbaburajan@gmail.com>

erpnext/assets/doctype/asset/depreciation.py

@@ -483,18 +483,22 @@ def get_gl_entries_on_asset_disposal(
 			},
 			item=asset,
 		),
-		asset.get_gl_dict(
-			{
-				"account": accumulated_depr_account,
-				"debit_in_account_currency": accumulated_depr_amount,
-				"debit": accumulated_depr_amount,
-				"cost_center": depreciation_cost_center,
-				"posting_date": date,
-			},
-			item=asset,
-		),
 	]
 
+	if accumulated_depr_amount:
+		gl_entries.append(
+			asset.get_gl_dict(
+				{
+					"account": accumulated_depr_account,
+					"debit_in_account_currency": accumulated_depr_amount,
+					"debit": accumulated_depr_amount,
+					"cost_center": depreciation_cost_center,
+					"posting_date": date,
+				},
+				item=asset,
+			),
+		)
+
 	profit_amount = flt(selling_amount) - flt(value_after_depreciation)
 	if profit_amount:
 		get_profit_gl_entries(