Merge branch 'develop' into depr-expense-account
diff --git a/erpnext/assets/doctype/asset/depreciation.py b/erpnext/assets/doctype/asset/depreciation.py
index ca10b1d..0c96b51 100644
--- a/erpnext/assets/doctype/asset/depreciation.py
+++ b/erpnext/assets/doctype/asset/depreciation.py
@@ -57,8 +57,10 @@
 			je.finance_book = d.finance_book
 			je.remark = "Depreciation Entry against {0} worth {1}".format(asset_name, d.depreciation_amount)
 
+			credit_account, debit_account = get_credit_and_debit_accounts(accumulated_depreciation_account, depreciation_expense_account)
+
 			credit_entry = {
-				"account": accumulated_depreciation_account,
+				"account": credit_account,
 				"credit_in_account_currency": d.depreciation_amount,
 				"reference_type": "Asset",
 				"reference_name": asset.name,
@@ -66,7 +68,7 @@
 			}
 
 			debit_entry = {
-				"account": depreciation_expense_account,
+				"account": debit_account,
 				"debit_in_account_currency": d.depreciation_amount,
 				"reference_type": "Asset",
 				"reference_name": asset.name,
@@ -132,6 +134,28 @@
 
 	return fixed_asset_account, accumulated_depreciation_account, depreciation_expense_account
 
+def get_credit_and_debit_accounts(accumulated_depreciation_account, depreciation_expense_account):
+	if is_income_or_expense_account(depreciation_expense_account) == "Expense":
+		credit_account = accumulated_depreciation_account
+		debit_account = depreciation_expense_account
+	else:
+		credit_account = depreciation_expense_account
+		debit_account = accumulated_depreciation_account
+
+	return credit_account, debit_account
+
+def is_income_or_expense_account(account):
+	from frappe.utils.nestedset import get_ancestors_of
+
+	ancestors = [ancestor.split(' - ')[0] for ancestor in get_ancestors_of("Account", account)]
+	if ancestors:
+		if "Expenses" in ancestors:
+			return "Expense"
+		elif "Income" in ancestors:
+			return "Income"
+
+	frappe.throw(_("Depreciation Expense Account should be an Income or Expense Account."))
+
 @frappe.whitelist()
 def scrap_asset(asset_name):
 	asset = frappe.get_doc("Asset", asset_name)
diff --git a/erpnext/assets/doctype/asset_category/asset_category.js b/erpnext/assets/doctype/asset_category/asset_category.js
index 51ce157..c702687 100644
--- a/erpnext/assets/doctype/asset_category/asset_category.js
+++ b/erpnext/assets/doctype/asset_category/asset_category.js
@@ -33,7 +33,7 @@
 			var d  = locals[cdt][cdn];
 			return {
 				"filters": {
-					"root_type": "Expense",
+					"root_type": ["in", ["Expense", "Income"]],
 					"is_group": 0,
 					"company": d.company_name
 				}
diff --git a/erpnext/assets/doctype/asset_category/asset_category.py b/erpnext/assets/doctype/asset_category/asset_category.py
index e2f3ca3..bd573bf 100644
--- a/erpnext/assets/doctype/asset_category/asset_category.py
+++ b/erpnext/assets/doctype/asset_category/asset_category.py
@@ -42,10 +42,10 @@
 
 	def validate_account_types(self):
 		account_type_map = {
-			'fixed_asset_account': { 'account_type': 'Fixed Asset' },
-			'accumulated_depreciation_account': { 'account_type': 'Accumulated Depreciation' },
-			'depreciation_expense_account': { 'root_type': 'Expense' },
-			'capital_work_in_progress_account': { 'account_type': 'Capital Work in Progress' }
+			'fixed_asset_account': {'account_type': ['Fixed Asset']},
+			'accumulated_depreciation_account': {'account_type': ['Accumulated Depreciation']},
+			'depreciation_expense_account': {'root_type': ['Expense', 'Income']},
+			'capital_work_in_progress_account': {'account_type': ['Capital Work in Progress']}
 		}
 		for d in self.accounts:
 			for fieldname in account_type_map.keys():
@@ -53,11 +53,11 @@
 					selected_account = d.get(fieldname)
 					key_to_match = next(iter(account_type_map.get(fieldname))) # acount_type or root_type
 					selected_key_type = frappe.db.get_value('Account', selected_account, key_to_match)
-					expected_key_type = account_type_map[fieldname][key_to_match]
+					expected_key_types = account_type_map[fieldname][key_to_match]
 
-					if selected_key_type != expected_key_type:
+					if selected_key_type not in expected_key_types:
 						frappe.throw(_("Row #{}: {} of {} should be {}. Please modify the account or select a different account.")
-							.format(d.idx, frappe.unscrub(key_to_match), frappe.bold(selected_account), frappe.bold(expected_key_type)),
+							.format(d.idx, frappe.unscrub(key_to_match), frappe.bold(selected_account), frappe.bold(expected_key_types)),
 							title=_("Invalid Account"))
 
 	def valide_cwip_account(self):