diff --git a/erpnext/assets/doctype/asset/depreciation.py b/erpnext/assets/doctype/asset/depreciation.py
index df4593b..191675c 100644
--- a/erpnext/assets/doctype/asset/depreciation.py
+++ b/erpnext/assets/doctype/asset/depreciation.py
@@ -561,15 +561,14 @@
 def reverse_depreciation_entry_made_after_disposal(asset, date):
 	for row in asset.get("finance_books"):
 		asset_depr_schedule_doc = get_asset_depr_schedule_doc(asset.name, "Active", row.finance_book)
-		if not asset_depr_schedule_doc:
+		if not asset_depr_schedule_doc or not asset_depr_schedule_doc.get("depreciation_schedule"):
 			continue
 
 		for schedule_idx, schedule in enumerate(asset_depr_schedule_doc.get("depreciation_schedule")):
-			if schedule.schedule_date == date:
+			if schedule.schedule_date == date and schedule.journal_entry:
 				if not disposal_was_made_on_original_schedule_date(
 					schedule_idx, row, date
 				) or disposal_happens_in_the_future(date):
-
 					reverse_journal_entry = make_reverse_journal_entry(schedule.journal_entry)
 					reverse_journal_entry.posting_date = nowdate()
 
diff --git a/erpnext/assets/doctype/asset_capitalization/asset_capitalization.js b/erpnext/assets/doctype/asset_capitalization/asset_capitalization.js
index 2f0de97..110f2c4 100644
--- a/erpnext/assets/doctype/asset_capitalization/asset_capitalization.js
+++ b/erpnext/assets/doctype/asset_capitalization/asset_capitalization.js
@@ -6,7 +6,7 @@
 
 erpnext.assets.AssetCapitalization = class AssetCapitalization extends erpnext.stock.StockController {
 	setup() {
-		this.frm.ignore_doctypes_on_cancel_all = ['Serial and Batch Bundle'];
+		this.frm.ignore_doctypes_on_cancel_all = ['Serial and Batch Bundle', 'Asset Movement'];
 		this.setup_posting_date_time_check();
 	}
 
diff --git a/erpnext/assets/doctype/asset_capitalization/asset_capitalization.py b/erpnext/assets/doctype/asset_capitalization/asset_capitalization.py
index c9ed806..e27a492 100644
--- a/erpnext/assets/doctype/asset_capitalization/asset_capitalization.py
+++ b/erpnext/assets/doctype/asset_capitalization/asset_capitalization.py
@@ -138,6 +138,7 @@
 			"Repost Item Valuation",
 			"Serial and Batch Bundle",
 			"Asset",
+			"Asset Movement",
 		)
 		self.cancel_target_asset()
 		self.update_stock_ledger()
@@ -147,7 +148,7 @@
 	def cancel_target_asset(self):
 		if self.entry_type == "Capitalization" and self.target_asset:
 			asset_doc = frappe.get_doc("Asset", self.target_asset)
-			frappe.db.set_value("Asset", self.target_asset, "capitalized_in", None)
+			asset_doc.db_set("capitalized_in", None)
 			if asset_doc.docstatus == 1:
 				asset_doc.cancel()
 
diff --git a/erpnext/assets/doctype/asset_depreciation_schedule/asset_depreciation_schedule.py b/erpnext/assets/doctype/asset_depreciation_schedule/asset_depreciation_schedule.py
index 146c03e..77469df 100644
--- a/erpnext/assets/doctype/asset_depreciation_schedule/asset_depreciation_schedule.py
+++ b/erpnext/assets/doctype/asset_depreciation_schedule/asset_depreciation_schedule.py
@@ -418,14 +418,13 @@
 			)
 
 			# Adjust depreciation amount in the last period based on the expected value after useful life
-			if row.expected_value_after_useful_life and (
-				(
-					n == cint(final_number_of_depreciations) - 1
-					and value_after_depreciation != row.expected_value_after_useful_life
+			if (
+				n == cint(final_number_of_depreciations) - 1
+				and flt(value_after_depreciation) != flt(row.expected_value_after_useful_life)
+			) or flt(value_after_depreciation) < flt(row.expected_value_after_useful_life):
+				depreciation_amount += flt(value_after_depreciation) - flt(
+					row.expected_value_after_useful_life
 				)
-				or value_after_depreciation < row.expected_value_after_useful_life
-			):
-				depreciation_amount += value_after_depreciation - row.expected_value_after_useful_life
 				skip_row = True
 
 			if flt(depreciation_amount, asset_doc.precision("gross_purchase_amount")) > 0:
@@ -813,15 +812,11 @@
 	asset_depr_schedules_names = []
 
 	for row in asset_doc.get("finance_books"):
-		draft_asset_depr_schedule_name = get_asset_depr_schedule_name(
-			asset_doc.name, "Draft", row.finance_book
+		asset_depr_schedule = get_asset_depr_schedule_name(
+			asset_doc.name, ["Draft", "Active"], row.finance_book
 		)
 
-		active_asset_depr_schedule_name = get_asset_depr_schedule_name(
-			asset_doc.name, "Active", row.finance_book
-		)
-
-		if not draft_asset_depr_schedule_name and not active_asset_depr_schedule_name:
+		if not asset_depr_schedule:
 			name = make_draft_asset_depr_schedule(asset_doc, row)
 			asset_depr_schedules_names.append(name)
 
@@ -997,16 +992,20 @@
 
 
 def get_asset_depr_schedule_name(asset_name, status, finance_book=None):
-	finance_book_filter = ["finance_book", "is", "not set"]
-	if finance_book:
+	if finance_book is None:
+		finance_book_filter = ["finance_book", "is", "not set"]
+	else:
 		finance_book_filter = ["finance_book", "=", finance_book]
 
+	if isinstance(status, str):
+		status = [status]
+
 	return frappe.db.get_value(
 		doctype="Asset Depreciation Schedule",
 		filters=[
 			["asset", "=", asset_name],
 			finance_book_filter,
-			["status", "=", status],
+			["status", "in", status],
 		],
 	)
 
diff --git a/erpnext/controllers/buying_controller.py b/erpnext/controllers/buying_controller.py
index 27ac9d5..91ee53a 100644
--- a/erpnext/controllers/buying_controller.py
+++ b/erpnext/controllers/buying_controller.py
@@ -824,7 +824,8 @@
 		if self.doctype == "Purchase Invoice" and not self.get("update_stock"):
 			return
 
-		frappe.db.sql("delete from `tabAsset Movement` where reference_name=%s", self.name)
+		asset_movement = frappe.db.get_value("Asset Movement", {"reference_name": self.name}, "name")
+		frappe.delete_doc("Asset Movement", asset_movement, force=1)
 
 	def validate_schedule_date(self):
 		if not self.get("items"):
diff --git a/erpnext/manufacturing/report/completed_work_orders/completed_work_orders.json b/erpnext/manufacturing/report/completed_work_orders/completed_work_orders.json
index be50e93..7925b8a 100644
--- a/erpnext/manufacturing/report/completed_work_orders/completed_work_orders.json
+++ b/erpnext/manufacturing/report/completed_work_orders/completed_work_orders.json
@@ -1,25 +1,28 @@
 {
- "add_total_row": 0, 
- "apply_user_permissions": 1, 
- "creation": "2013-08-12 12:44:27", 
- "disabled": 0, 
- "docstatus": 0, 
- "doctype": "Report", 
- "idx": 3, 
- "is_standard": "Yes", 
- "modified": "2018-02-13 04:58:51.549413", 
- "modified_by": "Administrator", 
- "module": "Manufacturing", 
- "name": "Completed Work Orders", 
- "owner": "Administrator", 
- "query": "SELECT\n  `tabWork Order`.name as \"Work Order:Link/Work Order:200\",\n  `tabWork Order`.creation as \"Date:Date:120\",\n  `tabWork Order`.production_item as \"Item:Link/Item:150\",\n  `tabWork Order`.qty as \"To Produce:Int:100\",\n  `tabWork Order`.produced_qty as \"Produced:Int:100\",\n  `tabWork Order`.company as \"Company:Link/Company:\"\nFROM\n  `tabWork Order`\nWHERE\n  `tabWork Order`.docstatus=1\n  AND ifnull(`tabWork Order`.produced_qty,0) = `tabWork Order`.qty", 
- "ref_doctype": "Work Order", 
- "report_name": "Completed Work Orders", 
- "report_type": "Query Report", 
+ "add_total_row": 0,
+ "columns": [],
+ "creation": "2013-08-12 12:44:27",
+ "disabled": 0,
+ "docstatus": 0,
+ "doctype": "Report",
+ "filters": [],
+ "idx": 3,
+ "is_standard": "Yes",
+ "letterhead": null,
+ "modified": "2024-02-21 14:35:14.301848",
+ "modified_by": "Administrator",
+ "module": "Manufacturing",
+ "name": "Completed Work Orders",
+ "owner": "Administrator",
+ "prepared_report": 0,
+ "query": "SELECT\n  `tabWork Order`.name as \"Work Order:Link/Work Order:200\",\n  `tabWork Order`.creation as \"Date:Date:120\",\n  `tabWork Order`.production_item as \"Item:Link/Item:150\",\n  `tabWork Order`.qty as \"To Produce:Int:100\",\n  `tabWork Order`.produced_qty as \"Produced:Int:100\",\n  `tabWork Order`.company as \"Company:Link/Company:\"\nFROM\n  `tabWork Order`\nWHERE\n  `tabWork Order`.docstatus=1\n  AND ifnull(`tabWork Order`.produced_qty,0) >= `tabWork Order`.qty",
+ "ref_doctype": "Work Order",
+ "report_name": "Completed Work Orders",
+ "report_type": "Query Report",
  "roles": [
   {
    "role": "Manufacturing User"
-  }, 
+  },
   {
    "role": "Stock User"
   }
diff --git a/erpnext/patches.txt b/erpnext/patches.txt
index 1f47ad5..1b0699c 100644
--- a/erpnext/patches.txt
+++ b/erpnext/patches.txt
@@ -358,3 +358,4 @@
 erpnext.patches.v14_0.migrate_gl_to_payment_ledger
 erpnext.stock.doctype.delivery_note.patches.drop_unused_return_against_index # 2023-12-20
 erpnext.patches.v14_0.set_maintain_stock_for_bom_item
+erpnext.patches.v15_0.delete_orphaned_asset_movement_item_records
\ No newline at end of file
diff --git a/erpnext/patches/v15_0/delete_orphaned_asset_movement_item_records.py b/erpnext/patches/v15_0/delete_orphaned_asset_movement_item_records.py
new file mode 100644
index 0000000..a1d7dc9
--- /dev/null
+++ b/erpnext/patches/v15_0/delete_orphaned_asset_movement_item_records.py
@@ -0,0 +1,11 @@
+import frappe
+
+
+def execute():
+	# nosemgrep
+	frappe.db.sql(
+		"""
+		DELETE FROM `tabAsset Movement Item`
+		WHERE parent NOT IN (SELECT name FROM `tabAsset Movement`)
+		"""
+	)