Skip to content

Commit

Permalink
fix: depreciation schedule for existing assets [v14] (#35255)
Browse files Browse the repository at this point in the history 
* fix: depreciation schedule for existing assets

* chore: correct logic for existing assets and fix test

(cherry picked from commit 0a080ef)

# Conflicts:
#	erpnext/assets/doctype/asset/asset.py
  • Loading branch information
@anandbaburajan @mergify
anandbaburajan authored and mergify[bot] committed May 17, 2023
1 parent 387f8b9 commit 81a3441
Show file tree
Hide file tree
Showing 2 changed files with 195 additions and 4 deletions.
197 changes: 194 additions & 3 deletions erpnext/assets/doctype/asset/asset.py
View file
Original file line number Diff line number Diff line change
Expand Up @@ -447,6 +447,195 @@ def make_depreciation_schedule(self, date_of_disposal):
if len(self.get("finance_books")) > 1 and any(start):
self.sort_depreciation_schedule()

<<<<<<< HEAD
=======
def _make_depreciation_schedule(self, finance_book, start, date_of_disposal):
self.validate_asset_finance_books(finance_book)

value_after_depreciation = self._get_value_after_depreciation_for_making_schedule(finance_book)
finance_book.value_after_depreciation = value_after_depreciation

number_of_pending_depreciations = cint(finance_book.total_number_of_depreciations) - cint(
self.number_of_depreciations_booked
)

has_pro_rata = self.check_is_pro_rata(finance_book)
if has_pro_rata:
number_of_pending_depreciations += 1

has_wdv_or_dd_non_yearly_pro_rata = False
if (
finance_book.depreciation_method in ("Written Down Value", "Double Declining Balance")
and cint(finance_book.frequency_of_depreciation) != 12
):
has_wdv_or_dd_non_yearly_pro_rata = self.check_is_pro_rata(
finance_book, wdv_or_dd_non_yearly=True
)

skip_row = False
should_get_last_day = is_last_day_of_the_month(finance_book.depreciation_start_date)

depreciation_amount = 0

for n in range(start[finance_book.idx - 1], number_of_pending_depreciations):
# If depreciation is already completed (for double declining balance)
if skip_row:
continue

if n > 0 and len(self.get("schedules")) > n - 1:
prev_depreciation_amount = self.get("schedules")[n - 1].depreciation_amount
else:
prev_depreciation_amount = 0

depreciation_amount = get_depreciation_amount(
self,
value_after_depreciation,
finance_book,
n,
prev_depreciation_amount,
has_wdv_or_dd_non_yearly_pro_rata,
)

if not has_pro_rata or (
n < (cint(number_of_pending_depreciations) - 1) or number_of_pending_depreciations == 2
):
schedule_date = add_months(
finance_book.depreciation_start_date, n * cint(finance_book.frequency_of_depreciation)
)

if should_get_last_day:
schedule_date = get_last_day(schedule_date)

# schedule date will be a year later from start date
# so monthly schedule date is calculated by removing 11 months from it
monthly_schedule_date = add_months(schedule_date, -finance_book.frequency_of_depreciation + 1)

# if asset is being sold
if date_of_disposal:
from_date = self.get_from_date(finance_book.finance_book)
depreciation_amount, days, months = self.get_pro_rata_amt(
finance_book,
depreciation_amount,
from_date,
date_of_disposal,
)

if depreciation_amount > 0:
self._add_depreciation_row(
date_of_disposal,
depreciation_amount,
finance_book.depreciation_method,
finance_book.finance_book,
finance_book.idx,
)

break

# For first row
if (
(has_pro_rata or has_wdv_or_dd_non_yearly_pro_rata)
and not self.opening_accumulated_depreciation
and n == 0
):
from_date = add_days(
self.available_for_use_date, -1
) # needed to calc depr amount for available_for_use_date too
depreciation_amount, days, months = self.get_pro_rata_amt(
finance_book,
depreciation_amount,
from_date,
finance_book.depreciation_start_date,
has_wdv_or_dd_non_yearly_pro_rata,
)

# For first depr schedule date will be the start date
# so monthly schedule date is calculated by removing month difference between use date and start date
monthly_schedule_date = add_months(finance_book.depreciation_start_date, -months + 1)

# For last row
elif has_pro_rata and n == cint(number_of_pending_depreciations) - 1:
if not self.flags.increase_in_asset_life:
# In case of increase_in_asset_life, the self.to_date is already set on asset_repair submission
self.to_date = add_months(
self.available_for_use_date,
(n + self.number_of_depreciations_booked) * cint(finance_book.frequency_of_depreciation),
)

depreciation_amount_without_pro_rata = depreciation_amount

depreciation_amount, days, months = self.get_pro_rata_amt(
finance_book,
depreciation_amount,
schedule_date,
self.to_date,
has_wdv_or_dd_non_yearly_pro_rata,
)

depreciation_amount = self.get_adjusted_depreciation_amount(
depreciation_amount_without_pro_rata, depreciation_amount, finance_book.finance_book
)

monthly_schedule_date = add_months(schedule_date, 1)
schedule_date = add_days(schedule_date, days)
last_schedule_date = schedule_date

if not depreciation_amount:
continue
value_after_depreciation -= flt(depreciation_amount, self.precision("gross_purchase_amount"))

# Adjust depreciation amount in the last period based on the expected value after useful life
if finance_book.expected_value_after_useful_life and (
(
n == cint(number_of_pending_depreciations) - 1
and value_after_depreciation != finance_book.expected_value_after_useful_life
)
or value_after_depreciation < finance_book.expected_value_after_useful_life
):
depreciation_amount += value_after_depreciation - finance_book.expected_value_after_useful_life
skip_row = True

if flt(depreciation_amount, self.precision("gross_purchase_amount")) > 0:
self._add_depreciation_row(
schedule_date,
depreciation_amount,
finance_book.depreciation_method,
finance_book.finance_book,
finance_book.idx,
)

def _add_depreciation_row(
self, schedule_date, depreciation_amount, depreciation_method, finance_book, finance_book_id
):
self.append(
"schedules",
{
"schedule_date": schedule_date,
"depreciation_amount": depreciation_amount,
"depreciation_method": depreciation_method,
"finance_book": finance_book,
"finance_book_id": finance_book_id,
},
)

def sort_depreciation_schedule(self):
self.schedules = sorted(
self.schedules, key=lambda s: (int(s.finance_book_id), getdate(s.schedule_date))
)

for idx, s in enumerate(self.schedules, 1):
s.idx = idx

def _get_value_after_depreciation_for_making_schedule(self, finance_book):
if self.docstatus == 1 and finance_book.value_after_depreciation:
value_after_depreciation = flt(finance_book.value_after_depreciation)
else:
value_after_depreciation = flt(self.gross_purchase_amount) - flt(
self.opening_accumulated_depreciation
)

return value_after_depreciation

>>>>>>> 0a080efce2 (fix: depreciation schedule for existing assets [v14] (#35255))
# depreciation schedules need to be cleared before modification due to increase in asset life/asset sales
# JE: Journal Entry, FB: Finance Book
def clear_depreciation_schedule(self):
Expand Down Expand Up @@ -1281,9 +1470,11 @@ def get_straight_line_or_manual_depr_amount(asset, row):
)
# if the Depreciation Schedule is being prepared for the first time
else:
return (flt(asset.gross_purchase_amount) - flt(row.expected_value_after_useful_life)) / flt(
row.total_number_of_depreciations
)
return (
flt(asset.gross_purchase_amount)
- flt(asset.opening_accumulated_depreciation)
- flt(row.expected_value_after_useful_life)
) / flt(row.total_number_of_depreciations - asset.number_of_depreciations_booked)


def get_wdv_or_dd_depr_amount(
Expand Down
2 changes: 1 addition & 1 deletion erpnext/assets/doctype/asset/test_asset.py
View file
Original file line number Diff line number Diff line change
Expand Up @@ -569,7 +569,7 @@ def test_schedule_for_straight_line_method_for_existing_asset(self):
)

self.assertEqual(asset.status, "Draft")
expected_schedules = [["2032-12-31", 30000.0, 77095.89], ["2033-06-06", 12904.11, 90000.0]]
expected_schedules = [["2032-12-31", 42904.11, 90000.0]]
schedules = [
[cstr(d.schedule_date), flt(d.depreciation_amount, 2), d.accumulated_depreciation_amount]
for d in asset.get("schedules")
Expand Down

0 comments on commit 81a3441

Please sign in to comment.