feat: daily asset depreciation method [dev] (#36588)
feat: daily asset depreciation method
diff --git a/erpnext/assets/doctype/asset/test_asset.py b/erpnext/assets/doctype/asset/test_asset.py
index 2a74f20..cd66f1d 100644
--- a/erpnext/assets/doctype/asset/test_asset.py
+++ b/erpnext/assets/doctype/asset/test_asset.py
@@ -754,6 +754,40 @@
self.assertEqual(schedules, expected_schedules)
+ def test_schedule_for_straight_line_method_with_daily_depreciation(self):
+ asset = create_asset(
+ calculate_depreciation=1,
+ available_for_use_date="2023-01-01",
+ purchase_date="2023-01-01",
+ gross_purchase_amount=12000,
+ depreciation_start_date="2023-01-31",
+ total_number_of_depreciations=12,
+ frequency_of_depreciation=1,
+ daily_depreciation=1,
+ )
+
+ expected_schedules = [
+ ["2023-01-31", 1019.18, 1019.18],
+ ["2023-02-28", 920.55, 1939.73],
+ ["2023-03-31", 1019.18, 2958.91],
+ ["2023-04-30", 986.3, 3945.21],
+ ["2023-05-31", 1019.18, 4964.39],
+ ["2023-06-30", 986.3, 5950.69],
+ ["2023-07-31", 1019.18, 6969.87],
+ ["2023-08-31", 1019.18, 7989.05],
+ ["2023-09-30", 986.3, 8975.35],
+ ["2023-10-31", 1019.18, 9994.53],
+ ["2023-11-30", 986.3, 10980.83],
+ ["2023-12-31", 1019.17, 12000.0],
+ ]
+
+ schedules = [
+ [cstr(d.schedule_date), d.depreciation_amount, d.accumulated_depreciation_amount]
+ for d in get_depr_schedule(asset.name, "Draft")
+ ]
+
+ self.assertEqual(schedules, expected_schedules)
+
def test_schedule_for_straight_line_method_for_existing_asset(self):
asset = create_asset(
calculate_depreciation=1,
@@ -1724,6 +1758,7 @@
"total_number_of_depreciations": args.total_number_of_depreciations or 5,
"expected_value_after_useful_life": args.expected_value_after_useful_life or 0,
"depreciation_start_date": args.depreciation_start_date,
+ "daily_depreciation": args.daily_depreciation or 0,
},
)
diff --git a/erpnext/assets/doctype/asset_depreciation_schedule/asset_depreciation_schedule.json b/erpnext/assets/doctype/asset_depreciation_schedule/asset_depreciation_schedule.json
index d38508d..3772ef4 100644
--- a/erpnext/assets/doctype/asset_depreciation_schedule/asset_depreciation_schedule.json
+++ b/erpnext/assets/doctype/asset_depreciation_schedule/asset_depreciation_schedule.json
@@ -19,6 +19,7 @@
"depreciation_method",
"total_number_of_depreciations",
"rate_of_depreciation",
+ "daily_depreciation",
"column_break_8",
"frequency_of_depreciation",
"expected_value_after_useful_life",
@@ -174,12 +175,21 @@
"label": "Number of Depreciations Booked",
"print_hide": 1,
"read_only": 1
+ },
+ {
+ "default": "0",
+ "depends_on": "eval:doc.depreciation_method == \"Straight Line\" || doc.depreciation_method == \"Manual\"",
+ "fieldname": "daily_depreciation",
+ "fieldtype": "Check",
+ "label": "Daily Depreciation",
+ "print_hide": 1,
+ "read_only": 1
}
],
"index_web_pages_for_search": 1,
"is_submittable": 1,
"links": [],
- "modified": "2023-02-26 16:37:23.734806",
+ "modified": "2023-08-10 22:22:09.722968",
"modified_by": "Administrator",
"module": "Assets",
"name": "Asset Depreciation Schedule",
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 e616665..39ebd4e 100644
--- a/erpnext/assets/doctype/asset_depreciation_schedule/asset_depreciation_schedule.py
+++ b/erpnext/assets/doctype/asset_depreciation_schedule/asset_depreciation_schedule.py
@@ -153,6 +153,7 @@
self.frequency_of_depreciation = row.frequency_of_depreciation
self.rate_of_depreciation = row.rate_of_depreciation
self.expected_value_after_useful_life = row.expected_value_after_useful_life
+ self.daily_depreciation = row.daily_depreciation
self.status = "Draft"
def make_depr_schedule(
@@ -499,29 +500,36 @@
return date_diff(date, period_start_date)
-@erpnext.allow_regional
def get_depreciation_amount(
asset,
depreciable_value,
- row,
+ fb_row,
schedule_idx=0,
prev_depreciation_amount=0,
has_wdv_or_dd_non_yearly_pro_rata=False,
):
- if row.depreciation_method in ("Straight Line", "Manual"):
- return get_straight_line_or_manual_depr_amount(asset, row)
+ if fb_row.depreciation_method in ("Straight Line", "Manual"):
+ return get_straight_line_or_manual_depr_amount(asset, fb_row, schedule_idx)
else:
+ rate_of_depreciation = get_updated_rate_of_depreciation_for_wdv_and_dd(
+ asset, depreciable_value, fb_row
+ )
return get_wdv_or_dd_depr_amount(
depreciable_value,
- row.rate_of_depreciation,
- row.frequency_of_depreciation,
+ rate_of_depreciation,
+ fb_row.frequency_of_depreciation,
schedule_idx,
prev_depreciation_amount,
has_wdv_or_dd_non_yearly_pro_rata,
)
-def get_straight_line_or_manual_depr_amount(asset, row):
+@erpnext.allow_regional
+def get_updated_rate_of_depreciation_for_wdv_and_dd(asset, depreciable_value, fb_row):
+ return fb_row.rate_of_depreciation
+
+
+def get_straight_line_or_manual_depr_amount(asset, row, schedule_idx):
# if the Depreciation Schedule is being modified after Asset Repair due to increase in asset life and value
if asset.flags.increase_in_asset_life:
return (flt(row.value_after_depreciation) - flt(row.expected_value_after_useful_life)) / (
@@ -534,11 +542,30 @@
)
# if the Depreciation Schedule is being prepared for the first time
else:
- return (
- flt(asset.gross_purchase_amount)
- - flt(asset.opening_accumulated_depreciation)
- - flt(row.expected_value_after_useful_life)
- ) / flt(row.total_number_of_depreciations - asset.number_of_depreciations_booked)
+ if row.daily_depreciation:
+ daily_depr_amount = (
+ flt(asset.gross_purchase_amount)
+ - flt(asset.opening_accumulated_depreciation)
+ - flt(row.expected_value_after_useful_life)
+ ) / date_diff(
+ add_months(
+ row.depreciation_start_date,
+ flt(row.total_number_of_depreciations - asset.number_of_depreciations_booked)
+ * row.frequency_of_depreciation,
+ ),
+ row.depreciation_start_date,
+ )
+ to_date = add_months(row.depreciation_start_date, schedule_idx * row.frequency_of_depreciation)
+ from_date = add_months(
+ row.depreciation_start_date, (schedule_idx - 1) * row.frequency_of_depreciation
+ )
+ return daily_depr_amount * date_diff(to_date, from_date)
+ else:
+ return (
+ flt(asset.gross_purchase_amount)
+ - flt(asset.opening_accumulated_depreciation)
+ - flt(row.expected_value_after_useful_life)
+ ) / flt(row.total_number_of_depreciations - asset.number_of_depreciations_booked)
def get_wdv_or_dd_depr_amount(
diff --git a/erpnext/assets/doctype/asset_finance_book/asset_finance_book.json b/erpnext/assets/doctype/asset_finance_book/asset_finance_book.json
index e5a5f19..4121302 100644
--- a/erpnext/assets/doctype/asset_finance_book/asset_finance_book.json
+++ b/erpnext/assets/doctype/asset_finance_book/asset_finance_book.json
@@ -8,6 +8,7 @@
"finance_book",
"depreciation_method",
"total_number_of_depreciations",
+ "daily_depreciation",
"column_break_5",
"frequency_of_depreciation",
"depreciation_start_date",
@@ -17,6 +18,7 @@
],
"fields": [
{
+ "columns": 2,
"fieldname": "finance_book",
"fieldtype": "Link",
"in_list_view": 1,
@@ -32,6 +34,7 @@
"reqd": 1
},
{
+ "columns": 2,
"fieldname": "total_number_of_depreciations",
"fieldtype": "Int",
"in_list_view": 1,
@@ -43,6 +46,7 @@
"fieldtype": "Column Break"
},
{
+ "columns": 2,
"fieldname": "frequency_of_depreciation",
"fieldtype": "Int",
"in_list_view": 1,
@@ -57,6 +61,7 @@
"mandatory_depends_on": "eval:parent.doctype == 'Asset'"
},
{
+ "columns": 1,
"default": "0",
"depends_on": "eval:parent.doctype == 'Asset'",
"fieldname": "expected_value_after_useful_life",
@@ -79,12 +84,19 @@
"fieldname": "rate_of_depreciation",
"fieldtype": "Percent",
"label": "Rate of Depreciation"
+ },
+ {
+ "default": "0",
+ "depends_on": "eval:doc.depreciation_method == \"Straight Line\" || doc.depreciation_method == \"Manual\"",
+ "fieldname": "daily_depreciation",
+ "fieldtype": "Check",
+ "label": "Daily Depreciation"
}
],
"index_web_pages_for_search": 1,
"istable": 1,
"links": [],
- "modified": "2021-06-17 12:59:05.743683",
+ "modified": "2023-08-10 22:10:36.576199",
"modified_by": "Administrator",
"module": "Assets",
"name": "Asset Finance Book",
@@ -93,5 +105,6 @@
"quick_entry": 1,
"sort_field": "modified",
"sort_order": "DESC",
+ "states": [],
"track_changes": 1
}
\ No newline at end of file