fix: Filter out cancelled and non-depreciable Assets in Asset Value Adjustment (#28443)

diff --git a/erpnext/assets/doctype/asset_value_adjustment/asset_value_adjustment.js b/erpnext/assets/doctype/asset_value_adjustment/asset_value_adjustment.js
index 79c8861..36f510b 100644
--- a/erpnext/assets/doctype/asset_value_adjustment/asset_value_adjustment.js
+++ b/erpnext/assets/doctype/asset_value_adjustment/asset_value_adjustment.js
@@ -14,6 +14,14 @@
 				}
 			}
 		});
+		frm.set_query('asset', function() {
+			return {
+				filters: {
+					calculate_depreciation: 1,
+					docstatus: 1
+				}
+			};
+		});
 	},
 
 	onload: function(frm) {
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 b93f474..0b646ed 100644
--- a/erpnext/assets/doctype/asset_value_adjustment/asset_value_adjustment.py
+++ b/erpnext/assets/doctype/asset_value_adjustment/asset_value_adjustment.py
@@ -10,7 +10,11 @@
 from erpnext.accounts.doctype.accounting_dimension.accounting_dimension import (
 	get_checks_for_pl_and_bs_accounts,
 )
+from erpnext.assets.doctype.asset.asset import get_depreciation_amount
 from erpnext.assets.doctype.asset.depreciation import get_depreciation_accounts
+from erpnext.regional.india.utils import (
+	get_depreciation_amount as get_depreciation_amount_for_india,
+)
 
 
 class AssetValueAdjustment(Document):
@@ -90,6 +94,7 @@
 
 	def reschedule_depreciations(self, asset_value):
 		asset = frappe.get_doc('Asset', self.asset)
+		country = frappe.get_value('Company', self.company, 'country')
 
 		for d in asset.finance_books:
 			d.value_after_depreciation = asset_value
@@ -111,8 +116,10 @@
 						depreciation_amount = days * rate_per_day
 						from_date = data.schedule_date
 					else:
-						depreciation_amount = asset.get_depreciation_amount(value_after_depreciation,
-							no_of_depreciations, d)
+						if country == "India":
+							depreciation_amount = get_depreciation_amount_for_india(asset, value_after_depreciation, d)
+						else:
+							depreciation_amount = get_depreciation_amount(asset, value_after_depreciation, d)
 
 					if depreciation_amount:
 						value_after_depreciation -= flt(depreciation_amount)