fix(capitalization): debit cwip account instead of fixed asset account (

#42857)

* fix(capitalization): debit cwip account instead of fixed asset account

* fix: post entries for capitalized asset through background jobs

* chore: run pre-commit

* fix: correct GL entries posting for composite assets

* fix(minor): resolve failing check

* chore: update gl entry check logic

* chore: handle none values

(cherry picked from commit 5d99f17)

erpnext/assets/doctype/asset/asset.py

@@ -691,12 +691,17 @@ def get_cwip_account(self, cwip_enabled=False):
 		return cwip_account
 
 	def make_gl_entries(self):
+		if self.check_asset_capitalization_gl_entries():
+			return
+
 		gl_entries = []
 
 		purchase_document = self.get_purchase_document()
 		fixed_asset_account, cwip_account = self.get_fixed_asset_account(), self.get_cwip_account()
 
-		if purchase_document and self.purchase_amount and getdate(self.available_for_use_date) <= getdate():
+		if (self.is_composite_asset or (purchase_document and self.purchase_amount)) and getdate(
+			self.available_for_use_date
+		) <= getdate():
 			gl_entries.append(
 				self.get_gl_dict(
 					{
@@ -733,6 +738,24 @@ def make_gl_entries(self):
 			make_gl_entries(gl_entries)
 			self.db_set("booked_fixed_asset", 1)
 
+	def check_asset_capitalization_gl_entries(self):
+		if self.is_composite_asset:
+			result = frappe.db.get_value(
+				"Asset Capitalization",
+				{"target_asset": self.name, "docstatus": 1},
+				["name", "target_fixed_asset_account"],
+			)
+
+			if result:
+				asset_capitalization, target_fixed_asset_account = result
+				# Check GL entries for the retrieved Asset Capitalization and target fixed asset account
+				return has_gl_entries(
+					"Asset Capitalization", asset_capitalization, target_fixed_asset_account
+				)
+			# return if there are no submitted capitalization for given asset
+			return True
+		return False
+
 	@frappe.whitelist()
 	def get_depreciation_rate(self, args, on_validate=False):
 		if isinstance(args, str):
@@ -779,6 +802,22 @@ def get_depreciation_rate(self, args, on_validate=False):
 			return flt((100 * (1 - depreciation_rate)), float_precision)
 
 
+def has_gl_entries(doctype, docname, target_account):
+	gl_entry = frappe.qb.DocType("GL Entry")
+	gl_entries = (
+		frappe.qb.from_(gl_entry)
+		.select(gl_entry.account)
+		.where(
+			(gl_entry.voucher_type == doctype)
+			& (gl_entry.voucher_no == docname)
+			& (gl_entry.debit != 0)
+			& (gl_entry.account == target_account)
+		)
+		.run(as_dict=True)
+	)
+	return len(gl_entries) > 0
+
+
 def update_maintenance_status():
 	assets = frappe.get_all(
 		"Asset", filters={"docstatus": 1, "maintenance_required": 1, "disposal_date": ("is", "not set")}

erpnext/assets/doctype/asset_capitalization/asset_capitalization.py

@@ -469,13 +469,24 @@ def get_gl_entries(self, warehouse_account=None, default_expense_account=None, d
 		self.get_gl_entries_for_consumed_asset_items(gl_entries, target_account, target_against, precision)
 		self.get_gl_entries_for_consumed_service_items(gl_entries, target_account, target_against, precision)
 
-		self.get_gl_entries_for_target_item(gl_entries, target_against, precision)
+		self.get_gl_entries_for_target_item(gl_entries, target_account, target_against, precision)
 
 		return gl_entries
 
 	def get_target_account(self):
 		if self.target_is_fixed_asset:
-			return self.target_fixed_asset_account
+			from erpnext.assets.doctype.asset.asset import is_cwip_accounting_enabled
+
+			asset_category = frappe.get_cached_value("Asset", self.target_asset, "asset_category")
+			if is_cwip_accounting_enabled(asset_category):
+				target_account = get_asset_category_account(
+					"capital_work_in_progress_account",
+					asset_category=asset_category,
+					company=self.company,
+				)
+				return target_account if target_account else self.target_fixed_asset_account
+			else:
+				return self.target_fixed_asset_account
 		else:
 			return self.warehouse_account[self.target_warehouse]["account"]
 
@@ -563,13 +574,13 @@ def get_gl_entries_for_consumed_service_items(
 				)
 			)
 
-	def get_gl_entries_for_target_item(self, gl_entries, target_against, precision):
+	def get_gl_entries_for_target_item(self, gl_entries, target_account, target_against, precision):
 		if self.target_is_fixed_asset:
 			# Capitalization
 			gl_entries.append(
 				self.get_gl_dict(
 					{
-						"account": self.target_fixed_asset_account,
+						"account": target_account,
 						"against": ", ".join(target_against),
 						"remarks": self.get("remarks") or _("Accounting Entry for Asset"),
 						"debit": flt(self.total_value, precision),

erpnext/assets/doctype/asset_capitalization/test_asset_capitalization.py

@@ -187,9 +187,10 @@ def test_capitalization_with_periodical_inventory(self):
 		# Test General Ledger Entries
 		default_expense_account = frappe.db.get_value("Company", company, "default_expense_account")
 		expected_gle = {
-			"_Test Fixed Asset - _TC": 3000,
-			"Expenses Included In Asset Valuation - _TC": -1000,
-			default_expense_account: -2000,
+			"_Test Fixed Asset - _TC": -100000.0,
+			default_expense_account: -2000.0,
+			"CWIP Account - _TC": 103000.0,
+			"Expenses Included In Asset Valuation - _TC": -1000.0,
 		}
 		actual_gle = get_actual_gle_dict(asset_capitalization.name)
 
@@ -424,7 +425,7 @@ def test_capitalize_only_service_item(self):
 		self.assertEqual(target_asset.purchase_amount, total_amount)
 
 		expected_gle = {
-			"_Test Fixed Asset - _TC": 1000.0,
+			"CWIP Account - _TC": 1000.0,
 			"Expenses Included In Asset Valuation - _TC": -1000.0,
 		}