test(Asset Capitalization): unit tests
diff --git a/erpnext/assets/doctype/asset/test_asset.py b/erpnext/assets/doctype/asset/test_asset.py
index 4cc9be5..2bb5a09 100644
--- a/erpnext/assets/doctype/asset/test_asset.py
+++ b/erpnext/assets/doctype/asset/test_asset.py
@@ -702,9 +702,9 @@
"company": args.company or"_Test Company",
"purchase_date": "2015-01-01",
"calculate_depreciation": args.calculate_depreciation or 0,
- "gross_purchase_amount": 100000,
- "purchase_receipt_amount": 100000,
- "expected_value_after_useful_life": 10000,
+ "gross_purchase_amount": args.asset_value or 100000,
+ "purchase_receipt_amount": args.asset_value or 100000,
+ "expected_value_after_useful_life": args.asset_value or 10000,
"warehouse": args.warehouse or "_Test Warehouse - _TC",
"available_for_use_date": "2020-06-06",
"location": "Test Location",
diff --git a/erpnext/assets/doctype/asset_capitalization/test_asset_capitalization.py b/erpnext/assets/doctype/asset_capitalization/test_asset_capitalization.py
index da12846..9bfc88b 100644
--- a/erpnext/assets/doctype/asset_capitalization/test_asset_capitalization.py
+++ b/erpnext/assets/doctype/asset_capitalization/test_asset_capitalization.py
@@ -1,9 +1,334 @@
# Copyright (c) 2021, Frappe Technologies Pvt. Ltd. and Contributors
# See license.txt
-# import frappe
import unittest
+import frappe
+from frappe.utils import cint, flt, getdate, now_datetime
+
+from erpnext.assets.doctype.asset.depreciation import post_depreciation_entries
+from erpnext.assets.doctype.asset.test_asset import (
+ create_asset,
+ create_asset_data,
+ set_depreciation_settings_in_company,
+)
+from erpnext.stock.doctype.item.test_item import create_item
+
class TestAssetCapitalization(unittest.TestCase):
- pass
+ def setUp(self):
+ set_depreciation_settings_in_company()
+ create_asset_data()
+ create_asset_capitalization_data()
+ frappe.db.sql("delete from `tabTax Rule`")
+
+ def test_capitalization(self):
+ # Variables
+ consumed_asset_value = 100_000
+
+ stock_rate = 1000
+ stock_qty = 2
+ stock_amount = 2000
+
+ service_rate = 500
+ service_qty = 2
+ service_amount = 1000
+
+ total_amount = 103_000
+
+ # Create assets
+ target_asset = create_asset(asset_name='Asset Capitalization Target Asset', submit=1)
+ consumed_asset = create_asset(asset_name='Asset Capitalization Consumable Asset', asset_value=consumed_asset_value,
+ submit=1)
+
+ # Create and submit Asset Captitalization
+ asset_capitalization = create_asset_capitalization(target_asset=target_asset.name,
+ stock_qty=stock_qty, stock_rate=stock_rate,
+ consumed_asset=consumed_asset.name,
+ service_qty=service_qty, service_rate=service_rate,
+ service_expense_account='Expenses Included In Asset Valuation - _TC',
+ submit=1)
+
+ # Test Asset Capitalization values
+ self.assertEqual(asset_capitalization.entry_type, 'Capitalization')
+ self.assertEqual(asset_capitalization.target_qty, 1)
+
+ self.assertEqual(asset_capitalization.stock_items[0].valuation_rate, stock_rate)
+ self.assertEqual(asset_capitalization.stock_items[0].amount, stock_amount)
+ self.assertEqual(asset_capitalization.stock_items_total, stock_amount)
+
+ self.assertEqual(asset_capitalization.asset_items[0].asset_value, consumed_asset_value)
+ self.assertEqual(asset_capitalization.asset_items_total, consumed_asset_value)
+
+ self.assertEqual(asset_capitalization.service_items[0].amount, service_amount)
+ self.assertEqual(asset_capitalization.service_items_total, service_amount)
+
+ self.assertEqual(asset_capitalization.total_value, total_amount)
+ self.assertEqual(asset_capitalization.target_incoming_rate, total_amount)
+
+ # Test Target Asset values
+ target_asset.reload()
+ self.assertEqual(target_asset.gross_purchase_amount, total_amount)
+ self.assertEqual(target_asset.purchase_receipt_amount, total_amount)
+
+ # Test Consumed Asset values
+ self.assertEqual(consumed_asset.db_get('status'), 'Capitalized')
+
+ # Test General Ledger Entries
+ expected_gle = {
+ '_Test Fixed Asset - _TC': 3000,
+ 'Expenses Included In Asset Valuation - _TC': -1000,
+ 'Stock In Hand - _TC' : -2000
+ }
+ actual_gle = get_actual_gle_dict(asset_capitalization.name)
+
+ self.assertEqual(actual_gle, expected_gle)
+
+ # Test Stock Ledger Entries
+ expected_sle = {
+ ('Capitalization Source Stock Item', '_Test Warehouse - _TC'): {
+ 'actual_qty': -stock_qty, 'stock_value_difference': -stock_amount
+ }
+ }
+ actual_sle = get_actual_sle_dict(asset_capitalization.name)
+
+ self.assertEqual(actual_sle, expected_sle)
+
+ # Cancel Asset Capitalization and make test entries and status are reversed
+ asset_capitalization.cancel()
+ self.assertEqual(consumed_asset.db_get('status'), 'Submitted')
+ self.assertFalse(get_actual_gle_dict(asset_capitalization.name))
+ self.assertFalse(get_actual_sle_dict(asset_capitalization.name))
+
+ def test_decapitalization_with_depreciation(self):
+ # Variables
+ purchase_date = '2020-01-01'
+ depreciation_start_date = '2020-12-31'
+ capitalization_date = '2021-06-30'
+
+ total_number_of_depreciations = 3
+ expected_value_after_useful_life = 10_000
+ consumed_asset_purchase_value = 100_000
+ consumed_asset_current_value = 70_000
+ consumed_asset_value_before_disposal = 55_000
+
+ target_qty = 10
+ target_incoming_rate = 5500
+
+ depreciation_before_disposal_amount = 15_000
+ accumulated_depreciation = 45_000
+
+ # to accomodate for depreciation on disposal calculation bugs TODO remove this when bug is fixed
+ consumed_asset_value_before_disposal = 60_082.19
+ target_incoming_rate = 6008.219
+ depreciation_before_disposal_amount = 9917.81
+ accumulated_depreciation = 39_917.81
+
+ # Create assets
+ consumed_asset = create_depreciation_asset(
+ asset_name='Asset Capitalization Consumable Asset',
+ asset_value=consumed_asset_purchase_value,
+ purchase_date=purchase_date,
+ depreciation_start_date=depreciation_start_date,
+ depreciation_method='Straight Line',
+ total_number_of_depreciations=total_number_of_depreciations,
+ frequency_of_depreciation=12,
+ expected_value_after_useful_life=expected_value_after_useful_life,
+ submit=1)
+
+ # Create and submit Asset Captitalization
+ asset_capitalization = create_asset_capitalization(
+ posting_date=capitalization_date, # half a year
+ target_item_code="Capitalization Target Stock Item",
+ target_qty=target_qty,
+ consumed_asset=consumed_asset.name,
+ submit=1)
+
+ # Test Asset Capitalization values
+ self.assertEqual(asset_capitalization.entry_type, 'Decapitalization')
+
+ self.assertEqual(asset_capitalization.asset_items[0].current_asset_value, consumed_asset_current_value)
+ self.assertEqual(asset_capitalization.asset_items[0].asset_value, consumed_asset_value_before_disposal)
+ self.assertEqual(asset_capitalization.asset_items_total, consumed_asset_value_before_disposal)
+
+ self.assertEqual(asset_capitalization.total_value, consumed_asset_value_before_disposal)
+ self.assertEqual(asset_capitalization.target_incoming_rate, target_incoming_rate)
+
+ # Test Consumed Asset values
+ consumed_asset.reload()
+ self.assertEqual(consumed_asset.status, 'Decapitalized')
+
+ consumed_depreciation_schedule = [d for d in consumed_asset.schedules
+ if getdate(d.schedule_date) == getdate(capitalization_date)]
+ self.assertTrue(consumed_depreciation_schedule and consumed_depreciation_schedule[0].journal_entry)
+ self.assertEqual(consumed_depreciation_schedule[0].depreciation_amount, depreciation_before_disposal_amount)
+
+ # Test General Ledger Entries
+ expected_gle = {
+ 'Stock In Hand - _TC': consumed_asset_value_before_disposal,
+ '_Test Accumulated Depreciations - _TC': accumulated_depreciation,
+ '_Test Fixed Asset - _TC': -consumed_asset_purchase_value,
+ }
+ actual_gle = get_actual_gle_dict(asset_capitalization.name)
+
+ self.assertEqual(actual_gle, expected_gle)
+
+ # Cancel Asset Capitalization and make test entries and status are reversed
+ asset_capitalization.cancel()
+ self.assertEqual(consumed_asset.db_get('status'), 'Partially Depreciated')
+ self.assertFalse(get_actual_gle_dict(asset_capitalization.name))
+ self.assertFalse(get_actual_sle_dict(asset_capitalization.name))
+
+
+def create_asset_capitalization_data():
+ create_item("Capitalization Target Stock Item",
+ is_stock_item=1, is_fixed_asset=0, is_purchase_item=0)
+ create_item("Capitalization Source Stock Item",
+ is_stock_item=1, is_fixed_asset=0, is_purchase_item=0)
+ create_item("Capitalization Source Service Item",
+ is_stock_item=0, is_fixed_asset=0, is_purchase_item=0)
+
+
+def create_asset_capitalization(**args):
+ from erpnext.stock.doctype.warehouse.test_warehouse import create_warehouse
+
+ args = frappe._dict(args)
+
+ now = now_datetime()
+ target_asset = frappe.get_doc("Asset", args.target_asset) if args.target_asset else frappe._dict()
+ target_item_code = target_asset.item_code or args.target_item_code
+ company = target_asset.company or args.company or "_Test Company"
+ warehouse = args.warehouse or create_warehouse("_Test Warehouse", company=company)
+ target_warehouse = args.target_warehouse or warehouse
+ source_warehouse = args.source_warehouse or warehouse
+
+ asset_capitalization = frappe.new_doc("Asset Capitalization")
+ asset_capitalization.update({
+ "company": company,
+ "posting_date": args.posting_date or now.strftime('%Y-%m-%d'),
+ "posting_time": args.posting_time or now.strftime('%H:%M:%S.%f'),
+ "target_item_code": target_item_code,
+ "target_asset": target_asset.name,
+ "target_warehouse": target_warehouse,
+ "target_qty": flt(args.target_qty) or 1,
+ "target_batch_no": args.target_batch_no,
+ "target_serial_no": args.target_serial_no,
+ "finance_book": args.finance_book
+ })
+
+ if args.posting_date or args.posting_time:
+ asset_capitalization.set_posting_time = 1
+
+ if flt(args.stock_rate):
+ asset_capitalization.append("stock_items", {
+ "item_code": args.stock_item or "Capitalization Source Stock Item",
+ "warehouse": source_warehouse,
+ "stock_qty": flt(args.stock_qty) or 1,
+ "batch_no": args.stock_batch_no,
+ "serial_no": args.stock_serial_no,
+ })
+
+ if args.consumed_asset:
+ asset_capitalization.append("asset_items", {
+ "asset": args.consumed_asset,
+ })
+
+ if flt(args.service_rate):
+ asset_capitalization.append("service_items", {
+ "item_code": args.service_item or "Capitalization Source Service Item",
+ "expense_account": args.service_expense_account,
+ "qty": flt(args.service_qty) or 1,
+ "rate": flt(args.service_rate)
+ })
+
+ if args.submit:
+ create_stock_reconciliation(asset_capitalization, stock_rate=args.stock_rate)
+
+ asset_capitalization.insert()
+
+ if args.submit:
+ asset_capitalization.submit()
+
+ return asset_capitalization
+
+
+def create_stock_reconciliation(asset_capitalization, stock_rate=0):
+ from erpnext.stock.doctype.stock_reconciliation.test_stock_reconciliation import (
+ create_stock_reconciliation,
+ )
+ if not asset_capitalization.get('stock_items'):
+ return
+
+ return create_stock_reconciliation(
+ item_code=asset_capitalization.stock_items[0].item_code,
+ warehouse=asset_capitalization.stock_items[0].warehouse,
+ qty=flt(asset_capitalization.stock_items[0].stock_qty),
+ rate=flt(stock_rate),
+ company=asset_capitalization.company)
+
+
+def create_depreciation_asset(**args):
+ args = frappe._dict(args)
+
+ asset = frappe.new_doc("Asset")
+ asset.is_existing_asset = 1
+ asset.calculate_depreciation = 1
+ asset.asset_owner = "Company"
+
+ asset.company = args.company or "_Test Company"
+ asset.item_code = args.item_code or "Macbook Pro"
+ asset.asset_name = args.asset_name or asset.item_code
+ asset.location = args.location or "Test Location"
+
+ asset.purchase_date = args.purchase_date or '2020-01-01'
+ asset.available_for_use_date = args.available_for_use_date or asset.purchase_date
+
+ asset.gross_purchase_amount = args.asset_value or 100000
+ asset.purchase_receipt_amount = asset.gross_purchase_amount
+
+ finance_book = asset.append('finance_books')
+ finance_book.depreciation_start_date = args.depreciation_start_date or '2020-12-31'
+ finance_book.depreciation_method = args.depreciation_method or 'Straight Line'
+ finance_book.total_number_of_depreciations = cint(args.total_number_of_depreciations) or 3
+ finance_book.frequency_of_depreciation = cint(args.frequency_of_depreciation) or 12
+ finance_book.expected_value_after_useful_life = flt(args.expected_value_after_useful_life)
+
+ if args.submit:
+ asset.submit()
+
+ frappe.db.set_value("Company", "_Test Company", "series_for_depreciation_entry", "DEPR-")
+ post_depreciation_entries(date=finance_book.depreciation_start_date)
+ asset.load_from_db()
+
+ return asset
+
+
+def get_actual_gle_dict(name):
+ return dict(frappe.db.sql("""
+ select account, sum(debit-credit) as diff
+ from `tabGL Entry`
+ where voucher_type = 'Asset Capitalization' and voucher_no = %s
+ group by account
+ having diff != 0
+ """, name))
+
+
+def get_actual_sle_dict(name):
+ sles = frappe.db.sql("""
+ select
+ item_code, warehouse,
+ sum(actual_qty) as actual_qty,
+ sum(stock_value_difference) as stock_value_difference
+ from `tabStock Ledger Entry`
+ where voucher_type = 'Asset Capitalization' and voucher_no = %s
+ group by item_code, warehouse
+ having actual_qty != 0
+ """, name, as_dict=1)
+
+ sle_dict = {}
+ for d in sles:
+ sle_dict[(d.item_code, d.warehouse)] = {
+ 'actual_qty': d.actual_qty, 'stock_value_difference': d.stock_value_difference
+ }
+
+ return sle_dict