fix: handle expected_value_after_useful_life properly in asset value adjustment (backport #35117) (#35119)

fix: handle expected_value_after_useful_life properly in asset value adjustment (#35117)

(cherry picked from commit 80230fec3ef079b75825447a61836f8a9ce64f57)

Co-authored-by: Anand Baburajan <anandbaburajan@gmail.com>
diff --git a/erpnext/assets/doctype/asset_value_adjustment/asset_value_adjustment.py b/erpnext/assets/doctype/asset_value_adjustment/asset_value_adjustment.py
index 0213328..8426ed4 100644
--- a/erpnext/assets/doctype/asset_value_adjustment/asset_value_adjustment.py
+++ b/erpnext/assets/doctype/asset_value_adjustment/asset_value_adjustment.py
@@ -150,7 +150,9 @@
 			if d.depreciation_method in ("Straight Line", "Manual"):
 				end_date = max(s.schedule_date for s in depr_schedule)
 				total_days = date_diff(end_date, self.date)
-				rate_per_day = flt(d.value_after_depreciation) / flt(total_days)
+				rate_per_day = flt(d.value_after_depreciation - d.expected_value_after_useful_life) / flt(
+					total_days
+				)
 				from_date = self.date
 			else:
 				no_of_depreciations = len([s.name for s in depr_schedule if not s.journal_entry])