fix: incorrect depr schedule and posting dates on selling of existing assets [dev] (#35398)
* fix: calc depr amount properly on selling of existing assets and fix incorrect posting dates
* chore: get number_of_depreciations_booked properly
* chore: fix test_gle_made_by_asset_sale_for_existing_asset
diff --git a/erpnext/accounts/doctype/sales_invoice/sales_invoice.py b/erpnext/accounts/doctype/sales_invoice/sales_invoice.py
index e16b1b1..7454332 100644
--- a/erpnext/accounts/doctype/sales_invoice/sales_invoice.py
+++ b/erpnext/accounts/doctype/sales_invoice/sales_invoice.py
@@ -1180,7 +1180,12 @@
if self.is_return:
fixed_asset_gl_entries = get_gl_entries_on_asset_regain(
- asset, item.base_net_amount, item.finance_book, self.get("doctype"), self.get("name")
+ asset,
+ item.base_net_amount,
+ item.finance_book,
+ self.get("doctype"),
+ self.get("name"),
+ self.get("posting_date"),
)
asset.db_set("disposal_date", None)
@@ -1208,7 +1213,12 @@
asset.reload()
fixed_asset_gl_entries = get_gl_entries_on_asset_disposal(
- asset, item.base_net_amount, item.finance_book, self.get("doctype"), self.get("name")
+ asset,
+ item.base_net_amount,
+ item.finance_book,
+ self.get("doctype"),
+ self.get("name"),
+ self.get("posting_date"),
)
asset.db_set("disposal_date", self.posting_date)
diff --git a/erpnext/assets/doctype/asset/depreciation.py b/erpnext/assets/doctype/asset/depreciation.py
index f23ae2f..c64b917 100644
--- a/erpnext/assets/doctype/asset/depreciation.py
+++ b/erpnext/assets/doctype/asset/depreciation.py
@@ -307,7 +307,7 @@
je.company = asset.company
je.remark = "Scrap Entry for asset {0}".format(asset_name)
- for entry in get_gl_entries_on_asset_disposal(asset):
+ for entry in get_gl_entries_on_asset_disposal(asset, date):
entry.update({"reference_type": "Asset", "reference_name": asset_name})
je.append("accounts", entry)
@@ -434,8 +434,11 @@
def get_gl_entries_on_asset_regain(
- asset, selling_amount=0, finance_book=None, voucher_type=None, voucher_no=None
+ asset, selling_amount=0, finance_book=None, voucher_type=None, voucher_no=None, date=None
):
+ if not date:
+ date = getdate()
+
(
fixed_asset_account,
asset,
@@ -453,7 +456,7 @@
"debit_in_account_currency": asset.gross_purchase_amount,
"debit": asset.gross_purchase_amount,
"cost_center": depreciation_cost_center,
- "posting_date": getdate(),
+ "posting_date": date,
},
item=asset,
),
@@ -463,7 +466,7 @@
"credit_in_account_currency": accumulated_depr_amount,
"credit": accumulated_depr_amount,
"cost_center": depreciation_cost_center,
- "posting_date": getdate(),
+ "posting_date": date,
},
item=asset,
),
@@ -472,7 +475,7 @@
profit_amount = abs(flt(value_after_depreciation)) - abs(flt(selling_amount))
if profit_amount:
get_profit_gl_entries(
- asset, profit_amount, gl_entries, disposal_account, depreciation_cost_center
+ asset, profit_amount, gl_entries, disposal_account, depreciation_cost_center, date
)
if voucher_type and voucher_no:
@@ -484,8 +487,11 @@
def get_gl_entries_on_asset_disposal(
- asset, selling_amount=0, finance_book=None, voucher_type=None, voucher_no=None
+ asset, selling_amount=0, finance_book=None, voucher_type=None, voucher_no=None, date=None
):
+ if not date:
+ date = getdate()
+
(
fixed_asset_account,
asset,
@@ -503,7 +509,7 @@
"credit_in_account_currency": asset.gross_purchase_amount,
"credit": asset.gross_purchase_amount,
"cost_center": depreciation_cost_center,
- "posting_date": getdate(),
+ "posting_date": date,
},
item=asset,
),
@@ -513,7 +519,7 @@
"debit_in_account_currency": accumulated_depr_amount,
"debit": accumulated_depr_amount,
"cost_center": depreciation_cost_center,
- "posting_date": getdate(),
+ "posting_date": date,
},
item=asset,
),
@@ -522,7 +528,7 @@
profit_amount = flt(selling_amount) - flt(value_after_depreciation)
if profit_amount:
get_profit_gl_entries(
- asset, profit_amount, gl_entries, disposal_account, depreciation_cost_center
+ asset, profit_amount, gl_entries, disposal_account, depreciation_cost_center, date
)
if voucher_type and voucher_no:
@@ -556,8 +562,11 @@
def get_profit_gl_entries(
- asset, profit_amount, gl_entries, disposal_account, depreciation_cost_center
+ asset, profit_amount, gl_entries, disposal_account, depreciation_cost_center, date=None
):
+ if not date:
+ date = getdate()
+
debit_or_credit = "debit" if profit_amount < 0 else "credit"
gl_entries.append(
asset.get_gl_dict(
@@ -566,7 +575,7 @@
"cost_center": depreciation_cost_center,
debit_or_credit: abs(profit_amount),
debit_or_credit + "_in_account_currency": abs(profit_amount),
- "posting_date": getdate(),
+ "posting_date": date,
},
item=asset,
)
diff --git a/erpnext/assets/doctype/asset/test_asset.py b/erpnext/assets/doctype/asset/test_asset.py
index f3a9ba0..c64f296 100644
--- a/erpnext/assets/doctype/asset/test_asset.py
+++ b/erpnext/assets/doctype/asset/test_asset.py
@@ -356,6 +356,83 @@
si.cancel()
self.assertEqual(frappe.db.get_value("Asset", asset.name, "status"), "Partially Depreciated")
+ def test_gle_made_by_asset_sale_for_existing_asset(self):
+ from erpnext.accounts.doctype.sales_invoice.test_sales_invoice import create_sales_invoice
+
+ asset = create_asset(
+ calculate_depreciation=1,
+ available_for_use_date="2020-04-01",
+ purchase_date="2020-04-01",
+ expected_value_after_useful_life=0,
+ total_number_of_depreciations=5,
+ number_of_depreciations_booked=2,
+ frequency_of_depreciation=12,
+ depreciation_start_date="2023-03-31",
+ opening_accumulated_depreciation=24000,
+ gross_purchase_amount=60000,
+ submit=1,
+ )
+
+ expected_depr_values = [
+ ["2023-03-31", 12000, 36000],
+ ["2024-03-31", 12000, 48000],
+ ["2025-03-31", 12000, 60000],
+ ]
+
+ first_asset_depr_schedule = get_depr_schedule(asset.name, "Active")
+
+ for i, schedule in enumerate(first_asset_depr_schedule):
+ self.assertEqual(getdate(expected_depr_values[i][0]), schedule.schedule_date)
+ self.assertEqual(expected_depr_values[i][1], schedule.depreciation_amount)
+ self.assertEqual(expected_depr_values[i][2], schedule.accumulated_depreciation_amount)
+
+ post_depreciation_entries(date="2023-03-31")
+
+ si = create_sales_invoice(
+ item_code="Macbook Pro", asset=asset.name, qty=1, rate=40000, posting_date=getdate("2023-05-23")
+ )
+ asset.load_from_db()
+
+ self.assertEqual(frappe.db.get_value("Asset", asset.name, "status"), "Sold")
+
+ expected_values = [["2023-03-31", 12000, 36000], ["2023-05-23", 1742.47, 37742.47]]
+
+ second_asset_depr_schedule = get_depr_schedule(asset.name, "Active")
+
+ for i, schedule in enumerate(second_asset_depr_schedule):
+ self.assertEqual(getdate(expected_values[i][0]), schedule.schedule_date)
+ self.assertEqual(expected_values[i][1], schedule.depreciation_amount)
+ self.assertEqual(expected_values[i][2], schedule.accumulated_depreciation_amount)
+ self.assertTrue(schedule.journal_entry)
+
+ expected_gle = (
+ (
+ "_Test Accumulated Depreciations - _TC",
+ 37742.47,
+ 0.0,
+ ),
+ (
+ "_Test Fixed Asset - _TC",
+ 0.0,
+ 60000.0,
+ ),
+ (
+ "_Test Gain/Loss on Asset Disposal - _TC",
+ 0.0,
+ 17742.47,
+ ),
+ ("Debtors - _TC", 40000.0, 0.0),
+ )
+
+ gle = frappe.db.sql(
+ """select account, debit, credit from `tabGL Entry`
+ where voucher_type='Sales Invoice' and voucher_no = %s
+ order by account""",
+ si.name,
+ )
+
+ self.assertSequenceEqual(gle, expected_gle)
+
def test_asset_with_maintenance_required_status_after_sale(self):
asset = create_asset(
calculate_depreciation=1,
diff --git a/erpnext/assets/doctype/asset_capitalization/asset_capitalization.py b/erpnext/assets/doctype/asset_capitalization/asset_capitalization.py
index 5b910db..789ca6c 100644
--- a/erpnext/assets/doctype/asset_capitalization/asset_capitalization.py
+++ b/erpnext/assets/doctype/asset_capitalization/asset_capitalization.py
@@ -443,6 +443,7 @@
item.get("finance_book") or self.get("finance_book"),
self.get("doctype"),
self.get("name"),
+ self.get("posting_date"),
)
asset.db_set("disposal_date", self.posting_date)
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 ad5ec3d..8b359cd 100644
--- a/erpnext/assets/doctype/asset_depreciation_schedule/asset_depreciation_schedule.py
+++ b/erpnext/assets/doctype/asset_depreciation_schedule/asset_depreciation_schedule.py
@@ -252,7 +252,10 @@
# if asset is being sold or scrapped
if date_of_disposal:
- from_date = asset_doc.available_for_use_date
+ from_date = add_months(
+ getdate(asset_doc.available_for_use_date),
+ (asset_doc.number_of_depreciations_booked * row.frequency_of_depreciation),
+ )
if self.depreciation_schedule:
from_date = self.depreciation_schedule[-1].schedule_date