GL Entries on sale of an asset (#11538)
diff --git a/erpnext/accounts/doctype/asset/depreciation.py b/erpnext/accounts/doctype/asset/depreciation.py
index 495433a..c72cb96 100644
--- a/erpnext/accounts/doctype/asset/depreciation.py
+++ b/erpnext/accounts/doctype/asset/depreciation.py
@@ -151,11 +151,14 @@
asset.set_status()
@frappe.whitelist()
-def get_gl_entries_on_asset_disposal(asset, selling_amount=0):
+def get_gl_entries_on_asset_disposal(asset, is_sale=False):
fixed_asset_account, accumulated_depr_account, depr_expense_account = get_depreciation_accounts(asset)
- disposal_account, depreciation_cost_center = get_disposal_account_and_cost_center(asset.company)
accumulated_depr_amount = flt(asset.gross_purchase_amount) - flt(asset.value_after_depreciation)
+ expense_account, cost_center = get_disposal_account_and_cost_center(asset.company)
+ if is_sale:
+ expense_account = depr_expense_account
+
gl_entries = [
{
"account": fixed_asset_account,
@@ -169,14 +172,12 @@
}
]
- profit_amount = flt(selling_amount) - flt(asset.value_after_depreciation)
- if flt(asset.value_after_depreciation) and profit_amount:
- debit_or_credit = "debit" if profit_amount < 0 else "credit"
+ if flt(asset.value_after_depreciation):
gl_entries.append({
- "account": disposal_account,
- "cost_center": depreciation_cost_center,
- debit_or_credit: abs(profit_amount),
- debit_or_credit + "_in_account_currency": abs(profit_amount)
+ "account": expense_account,
+ "cost_center": cost_center,
+ "debit": flt(asset.value_after_depreciation),
+ "debit_in_account_currency": flt(asset.value_after_depreciation)
})
return gl_entries
diff --git a/erpnext/accounts/doctype/asset/test_asset.py b/erpnext/accounts/doctype/asset/test_asset.py
index 831373a..fd66d1f 100644
--- a/erpnext/accounts/doctype/asset/test_asset.py
+++ b/erpnext/accounts/doctype/asset/test_asset.py
@@ -188,7 +188,6 @@
asset.load_from_db()
depr_entry = asset.get("schedules")[0].journal_entry
self.assertFalse(depr_entry)
-
def test_scrap_asset(self):
asset = frappe.get_doc("Asset", "Macbook Pro 1")
@@ -234,8 +233,9 @@
expected_gle = (
("_Test Accumulated Depreciations - _TC", 30000.0, 0.0),
+ ("_Test Depreciations - _TC", 70000.0, 0.0),
("_Test Fixed Asset - _TC", 0.0, 100000.0),
- ("_Test Gain/Loss on Asset Disposal - _TC", 45000.0, 0.0),
+ ("_Test Gain/Loss on Asset Disposal - _TC", 0.0, 25000.0),
("Debtors - _TC", 25000.0, 0.0)
)
diff --git a/erpnext/accounts/doctype/sales_invoice/sales_invoice.py b/erpnext/accounts/doctype/sales_invoice/sales_invoice.py
index 995a333..db9969d 100644
--- a/erpnext/accounts/doctype/sales_invoice/sales_invoice.py
+++ b/erpnext/accounts/doctype/sales_invoice/sales_invoice.py
@@ -670,28 +670,28 @@
# income account gl entries
for item in self.get("items"):
if flt(item.base_net_amount):
+ account_currency = get_account_currency(item.income_account)
+ gl_entries.append(
+ self.get_gl_dict({
+ "account": item.income_account,
+ "against": self.customer,
+ "credit": item.base_net_amount,
+ "credit_in_account_currency": item.base_net_amount \
+ if account_currency==self.company_currency else item.net_amount,
+ "cost_center": item.cost_center
+ }, account_currency)
+ )
+
if item.is_fixed_asset:
asset = frappe.get_doc("Asset", item.asset)
- fixed_asset_gl_entries = get_gl_entries_on_asset_disposal(asset, item.base_net_amount)
+ fixed_asset_gl_entries = get_gl_entries_on_asset_disposal(asset, is_sale=True)
for gle in fixed_asset_gl_entries:
gle["against"] = self.customer
gl_entries.append(self.get_gl_dict(gle))
asset.db_set("disposal_date", self.posting_date)
asset.set_status("Sold" if self.docstatus==1 else None)
- else:
- account_currency = get_account_currency(item.income_account)
- gl_entries.append(
- self.get_gl_dict({
- "account": item.income_account,
- "against": self.customer,
- "credit": item.base_net_amount,
- "credit_in_account_currency": item.base_net_amount \
- if account_currency==self.company_currency else item.net_amount,
- "cost_center": item.cost_center
- }, account_currency)
- )
# expense account gl entries
if cint(self.update_stock) and \
diff --git a/erpnext/accounts/party.py b/erpnext/accounts/party.py
index 3a0b2d5..f655830 100644
--- a/erpnext/accounts/party.py
+++ b/erpnext/accounts/party.py
@@ -177,7 +177,7 @@
frappe.throw(_("Please select a Company"))
if not party:
- frappe.throw(_("Please select a Party"))
+ return
account = frappe.db.get_value("Party Account",
{"parenttype": party_type, "parent": party, "company": company}, "account")