fix: Add tests for depreciation
diff --git a/erpnext/assets/doctype/asset/test_asset.py b/erpnext/assets/doctype/asset/test_asset.py
index b4e891e..e747204 100644
--- a/erpnext/assets/doctype/asset/test_asset.py
+++ b/erpnext/assets/doctype/asset/test_asset.py
@@ -276,6 +276,7 @@
self.assertEqual(gle, expected_gle)
self.assertEqual(asset.get("value_after_depreciation"), 0)
+ # WDV: Written Down Value
def test_depreciation_entry_for_wdv_without_pro_rata(self):
pr = make_purchase_receipt(item_code="Macbook Pro",
qty=1, rate=8000.0, location="Test Location")
@@ -479,6 +480,7 @@
self.assertTrue(asset.finance_books[0].expected_value_after_useful_life >= asset_value_after_full_schedule)
+ # CWIP: Capital Work In Progress
def test_cwip_accounting(self):
pr = make_purchase_receipt(item_code="Macbook Pro",
qty=1, rate=5000, do_not_submit=True, location="Test Location")
@@ -676,6 +678,249 @@
# reset indian company
frappe.flags.company = company_flag
+ def test_depreciation_without_pro_rata(self):
+ asset = create_asset(item_code="Macbook Pro", calculate_depreciation=1,
+ available_for_use_date=getdate("2019-12-31"), total_number_of_depreciations=3,
+ expected_value_after_useful_life=10000, depreciation_start_date=getdate("2020-12-31"), submit=1)
+
+ expected_values = [
+ ["2020-12-31", 30000, 30000],
+ ["2021-12-31", 30000, 60000],
+ ["2022-12-31", 30000, 90000]
+ ]
+
+ for i, schedule in enumerate(asset.schedules):
+ 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)
+
+ def test_depreciation_with_pro_rata(self):
+ asset = create_asset(item_code="Macbook Pro", calculate_depreciation=1,
+ available_for_use_date=getdate("2019-12-31"), total_number_of_depreciations=3,
+ expected_value_after_useful_life=10000, depreciation_start_date=getdate("2020-07-01"), submit=1)
+
+ expected_values = [
+ ["2020-07-01", 15000, 15000],
+ ["2021-07-01", 30000, 45000],
+ ["2022-07-01", 30000, 75000],
+ ["2022-12-31", 15000, 90000]
+ ]
+
+ for i, schedule in enumerate(asset.schedules):
+ 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)
+
+ def test_get_depreciation_amount(self):
+ """Tests if get_depreciation_amount() returns the right value."""
+
+ from erpnext.assets.doctype.asset.asset import get_depreciation_amount
+
+ asset = create_asset(item_code="Macbook Pro", calculate_depreciation=1,
+ available_for_use_date=getdate("2019-12-31"))
+
+ asset.finance_books = []
+ asset.append("finance_books", {
+ "depreciation_method": "Straight Line",
+ "frequency_of_depreciation": 12,
+ "total_number_of_depreciations": 3,
+ "expected_value_after_useful_life": 10000,
+ "depreciation_start_date": getdate("2020-12-31")
+ })
+
+ depreciation_amount = get_depreciation_amount(asset, 100000, asset.finance_books[0])
+ self.assertEqual(depreciation_amount, 30000)
+
+ def test_make_depreciation_schedule(self):
+ """Tests if make_depreciation_schedule() returns the right values."""
+
+ asset = create_asset(item_code="Macbook Pro", calculate_depreciation=1,
+ available_for_use_date=getdate("2019-12-31"), do_not_save=1)
+
+ asset.finance_books = []
+ asset.append("finance_books", {
+ "depreciation_method": "Straight Line",
+ "frequency_of_depreciation": 12,
+ "total_number_of_depreciations": 3,
+ "expected_value_after_useful_life": 10000,
+ "depreciation_start_date": getdate("2020-12-31")
+ })
+
+ asset.make_depreciation_schedule(date_of_sale=None)
+
+ expected_values = [
+ ['2020-12-31', 30000.0],
+ ['2021-12-31', 30000.0],
+ ['2022-12-31', 30000.0]
+ ]
+
+ for i, schedule in enumerate(asset.schedules):
+ self.assertEqual(getdate(expected_values[i][0]), schedule.schedule_date)
+ self.assertEqual(expected_values[i][1], schedule.depreciation_amount)
+
+ def test_set_accumulated_depreciation(self):
+ """Tests if set_accumulated_depreciation() returns the right values."""
+
+ asset = create_asset(item_code="Macbook Pro", calculate_depreciation=1,
+ available_for_use_date=getdate("2019-12-31"), do_not_save=1)
+
+ asset.finance_books = []
+ asset.append("finance_books", {
+ "depreciation_method": "Straight Line",
+ "frequency_of_depreciation": 12,
+ "total_number_of_depreciations": 3,
+ "expected_value_after_useful_life": 10000,
+ "depreciation_start_date": getdate("2020-12-31")
+ })
+
+ asset.make_depreciation_schedule(date_of_sale=None)
+ asset.set_accumulated_depreciation()
+
+ expected_values = [30000.0, 60000.0, 90000.0]
+
+ for i, schedule in enumerate(asset.schedules):
+ self.assertEqual(expected_values[i], schedule.accumulated_depreciation_amount)
+
+ def test_check_is_pro_rata(self):
+ """Tests if check_is_pro_rata() returns the right value(i.e. checks if has_pro_rata is accurate)."""
+
+ asset = create_asset(item_code="Macbook Pro", calculate_depreciation=1,
+ available_for_use_date=getdate("2019-12-31"), do_not_save=1)
+
+ asset.finance_books = []
+ asset.append("finance_books", {
+ "depreciation_method": "Straight Line",
+ "frequency_of_depreciation": 12,
+ "total_number_of_depreciations": 3,
+ "expected_value_after_useful_life": 10000,
+ "depreciation_start_date": getdate("2020-12-31")
+ })
+
+ has_pro_rata = asset.check_is_pro_rata(asset.finance_books[0])
+ self.assertFalse(has_pro_rata)
+
+ asset.finance_books = []
+ asset.append("finance_books", {
+ "depreciation_method": "Straight Line",
+ "frequency_of_depreciation": 12,
+ "total_number_of_depreciations": 3,
+ "expected_value_after_useful_life": 10000,
+ "depreciation_start_date": getdate("2020-07-01")
+ })
+
+ has_pro_rata = asset.check_is_pro_rata(asset.finance_books[0])
+ self.assertTrue(has_pro_rata)
+
+ def test_expected_value_after_useful_life(self):
+ """Tests if an error is raised when expected_value_after_useful_life(110,000) > gross_purchase_amount(100,000)."""
+
+ asset = create_asset(item_code="Macbook Pro", calculate_depreciation=1,
+ available_for_use_date=getdate("2019-12-31"), total_number_of_depreciations=3,
+ expected_value_after_useful_life=110000, depreciation_start_date=getdate("2020-07-01"), do_not_save=1)
+
+ self.assertRaises(frappe.ValidationError, asset.save)
+
+ def test_depreciation_start_date(self):
+ """Tests if an error is raised when neither depreciation_start_date nor available_for_use_date are specified."""
+
+ asset = create_asset(item_code="Macbook Pro", calculate_depreciation=1,
+ total_number_of_depreciations=3, expected_value_after_useful_life=110000, do_not_save=1)
+
+ self.assertRaises(frappe.ValidationError, asset.save)
+
+ def test_opening_accumulated_depreciation(self):
+ """Tests if an error is raised when opening_accumulated_depreciation > (gross_purchase_amount - expected_value_after_useful_life)."""
+
+ asset = create_asset(item_code="Macbook Pro", calculate_depreciation=1,
+ available_for_use_date=getdate("2019-12-31"), total_number_of_depreciations=3,
+ expected_value_after_useful_life=10000, depreciation_start_date=getdate("2020-07-01"),
+ opening_accumulated_depreciation=100000, do_not_save=1)
+
+ self.assertRaises(frappe.ValidationError, asset.save)
+
+ def test_number_of_depreciations_booked(self):
+ """Tests if an error is raised when number_of_depreciations_booked is not specified when opening_accumulated_depreciation is."""
+
+ asset = create_asset(item_code="Macbook Pro", calculate_depreciation=1,
+ available_for_use_date=getdate("2019-12-31"), total_number_of_depreciations=3,
+ expected_value_after_useful_life=10000, depreciation_start_date=getdate("2020-07-01"),
+ opening_accumulated_depreciation=10000, do_not_save=1)
+
+ self.assertRaises(frappe.ValidationError, asset.save)
+
+ def test_number_of_depreciations(self):
+ """Tests if an error is raised when number_of_depreciations_booked > total_number_of_depreciations."""
+
+ asset = create_asset(item_code="Macbook Pro", calculate_depreciation=1,
+ available_for_use_date=getdate("2019-12-31"), total_number_of_depreciations=3,
+ expected_value_after_useful_life=10000, depreciation_start_date=getdate("2020-07-01"),
+ opening_accumulated_depreciation=10000, number_of_depreciations_booked=5,
+ do_not_save=1)
+
+ self.assertRaises(frappe.ValidationError, asset.save)
+
+ def test_depreciation_start_date_is_before_purchase_date(self):
+ asset = create_asset(item_code="Macbook Pro", calculate_depreciation=1,
+ available_for_use_date=getdate("2019-12-31"), total_number_of_depreciations=3,
+ expected_value_after_useful_life=10000, depreciation_start_date=getdate("2014-07-01"),
+ do_not_save=1)
+
+ self.assertRaises(frappe.ValidationError, asset.save)
+
+ def test_depreciation_start_date_is_before_available_for_use_date(self):
+ asset = create_asset(item_code="Macbook Pro", calculate_depreciation=1,
+ available_for_use_date=getdate("2019-12-31"), total_number_of_depreciations=3,
+ expected_value_after_useful_life=10000, depreciation_start_date=getdate("2018-07-01"),
+ do_not_save=1)
+
+ self.assertRaises(frappe.ValidationError, asset.save)
+
+ def test_post_depreciation_entries(self):
+ """Tests if post_depreciation_entries() works as expected."""
+
+ asset = create_asset(item_code="Macbook Pro", calculate_depreciation=1,
+ available_for_use_date=getdate("2019-12-31"), do_not_save=1)
+
+ asset.finance_books = []
+ asset.append("finance_books", {
+ "depreciation_method": "Straight Line",
+ "frequency_of_depreciation": 12,
+ "total_number_of_depreciations": 3,
+ "expected_value_after_useful_life": 10000,
+ "depreciation_start_date": getdate("2020-12-31")
+ })
+ asset.submit()
+
+ post_depreciation_entries(date="2021-06-01")
+ asset.load_from_db()
+
+ self.assertTrue(asset.schedules[0].journal_entry)
+ self.assertFalse(asset.schedules[1].journal_entry)
+ self.assertFalse(asset.schedules[2].journal_entry)
+
+ def test_clear_depreciation_schedule(self):
+ """Tests if clear_depreciation_schedule() works as expected."""
+
+ asset = create_asset(item_code="Macbook Pro", calculate_depreciation=1,
+ available_for_use_date=getdate("2019-12-31"), do_not_save=1)
+
+ asset.finance_books = []
+ asset.append("finance_books", {
+ "depreciation_method": "Straight Line",
+ "frequency_of_depreciation": 12,
+ "total_number_of_depreciations": 3,
+ "expected_value_after_useful_life": 10000,
+ "depreciation_start_date": getdate("2020-12-31")
+ })
+ asset.submit()
+
+ post_depreciation_entries(date="2021-06-01")
+ asset.load_from_db()
+
+ asset.clear_depreciation_schedule()
+
+ self.assertEqual(len(asset.schedules), 1)
+
def create_asset_data():
if not frappe.db.exists("Asset Category", "Computers"):
create_asset_category()
@@ -702,6 +947,8 @@
"company": args.company or"_Test Company",
"purchase_date": "2015-01-01",
"calculate_depreciation": args.calculate_depreciation or 0,
+ "opening_accumulated_depreciation": args.opening_accumulated_depreciation or 0,
+ "number_of_depreciations_booked": args.number_of_depreciations_booked or 0,
"gross_purchase_amount": 100000,
"purchase_receipt_amount": 100000,
"warehouse": args.warehouse or "_Test Warehouse - _TC",
@@ -720,10 +967,11 @@
"depreciation_start_date": args.depreciation_start_date
})
- try:
- asset.save()
- except frappe.DuplicateEntryError:
- pass
+ if not args.do_not_save:
+ try:
+ asset.save()
+ except frappe.DuplicateEntryError:
+ pass
if args.submit:
asset.submit()