perf: asset depreciation entry posting [develop]

[anandbaburajan]

Same as #36461

[codecov]

Codecov Report

Merging #36555 (d2823a4) into develop (ecba6ee) will increase coverage by 0.06%.
Report is 7 commits behind head on develop.
The diff coverage is 92.85%.

Additional details and impacted files

@@             Coverage Diff             @@
##           develop   #36555      +/-   ##
===========================================
+ Coverage    64.65%   64.71%   +0.06%     
===========================================
  Files          789      791       +2     
  Lines        61463    61621     +158     
===========================================
+ Hits         39737    39880     +143     
- Misses       21726    21741      +15     

Files Changed	Coverage Δ
...ounts/doctype/purchase_invoice/purchase_invoice.py	84.19% <ø> (+0.03%)	⬆️
...xt/accounts/doctype/sales_invoice/sales_invoice.py	83.88% <ø> (+0.01%)	⬆️
erpnext/assets/doctype/asset/asset.py	79.57% <0.00%> (ø)
erpnext/hooks.py	100.00% <ø> (ø)
erpnext/assets/doctype/asset/depreciation.py	84.09% <92.85%> (+0.64%)	⬆️
...x_withholding_category/tax_withholding_category.py	85.49% <100.00%> (+0.16%)	⬆️
...e/asset_value_adjustment/asset_value_adjustment.py	87.36% <100.00%> (ø)
erpnext/controllers/accounts_controller.py	86.11% <100.00%> (+0.07%)	⬆️

... and 7 files with indirect coverage changes