depreciation.py

# Copyright (c) 2016, Frappe Technologies Pvt. Ltd. and contributors
# For license information, please see license.txt


import frappe
from frappe import _
from frappe.utils import (
	add_months,
	cint,
	flt,
	get_last_day,
	get_link_to_form,
	getdate,
	nowdate,
	today,
)
from frappe.utils.user import get_users_with_role

from erpnext.accounts.doctype.accounting_dimension.accounting_dimension import (
	get_checks_for_pl_and_bs_accounts,
)


def post_depreciation_entries(date=None):
	# Return if automatic booking of asset depreciation is disabled
	if not cint(
		frappe.db.get_value("Accounts Settings", None, "book_asset_depreciation_entry_automatically")
	):
		return

	if not date:
		date = today()

	failed_asset_names = []

	for asset_name in get_depreciable_assets(date):
		try:
			make_depreciation_entry(asset_name, date)
			frappe.db.commit()
		except Exception as e:
			frappe.db.rollback()
			failed_asset_names.append(asset_name)

	if failed_asset_names:
		set_depr_entry_posting_status_for_failed_assets(failed_asset_names)
		notify_depr_entry_posting_error(failed_asset_names)

	frappe.db.commit()


def get_depreciable_assets(date):
	return frappe.db.sql_list(
		"""select distinct a.name
		from tabAsset a, `tabDepreciation Schedule` ds
		where a.name = ds.parent and a.docstatus=1 and ds.schedule_date<=%s and a.calculate_depreciation = 1
			and a.status in ('Submitted', 'Partially Depreciated')
			and ifnull(ds.journal_entry, '')=''""",
		date,
	)


@frappe.whitelist()
def make_depreciation_entry(asset_name, date=None):
	frappe.has_permission("Journal Entry", throw=True)

	if not date:
		date = today()

	asset = frappe.get_doc("Asset", asset_name)
	(
		fixed_asset_account,
		accumulated_depreciation_account,
		depreciation_expense_account,
	) = get_depreciation_accounts(asset)

	depreciation_cost_center, depreciation_series = frappe.get_cached_value(
		"Company", asset.company, ["depreciation_cost_center", "series_for_depreciation_entry"]
	)

	depreciation_cost_center = asset.cost_center or depreciation_cost_center

	accounting_dimensions = get_checks_for_pl_and_bs_accounts()

	for d in asset.get("schedules"):
		if not d.journal_entry and getdate(d.schedule_date) <= getdate(date):
			je = frappe.new_doc("Journal Entry")
			je.voucher_type = "Depreciation Entry"
			je.naming_series = depreciation_series
			je.posting_date = d.schedule_date
			je.company = asset.company
			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": credit_account,
				"credit_in_account_currency": d.depreciation_amount,
				"reference_type": "Asset",
				"reference_name": asset.name,
				"cost_center": depreciation_cost_center,
			}

			debit_entry = {
				"account": debit_account,
				"debit_in_account_currency": d.depreciation_amount,
				"reference_type": "Asset",
				"reference_name": asset.name,
				"cost_center": depreciation_cost_center,
			}

			for dimension in accounting_dimensions:
				if asset.get(dimension["fieldname"]) or dimension.get("mandatory_for_bs"):
					credit_entry.update(
						{
							dimension["fieldname"]: asset.get(dimension["fieldname"])
							or dimension.get("default_dimension")
						}
					)

				if asset.get(dimension["fieldname"]) or dimension.get("mandatory_for_pl"):
					debit_entry.update(
						{
							dimension["fieldname"]: asset.get(dimension["fieldname"])
							or dimension.get("default_dimension")
						}
					)

			je.append("accounts", credit_entry)

			je.append("accounts", debit_entry)

			je.flags.ignore_permissions = True
			je.flags.planned_depr_entry = True
			je.save()
			if not je.meta.get_workflow():
				je.submit()

			d.db_set("journal_entry", je.name)

			idx = cint(d.finance_book_id)
			finance_books = asset.get("finance_books")[idx - 1]
			finance_books.value_after_depreciation -= d.depreciation_amount
			finance_books.db_update()

	asset.db_set("depr_entry_posting_status", "Successful")

	asset.set_status()

	return asset


def get_depreciation_accounts(asset):
	fixed_asset_account = accumulated_depreciation_account = depreciation_expense_account = None

	accounts = frappe.db.get_value(
		"Asset Category Account",
		filters={"parent": asset.asset_category, "company_name": asset.company},
		fieldname=[
			"fixed_asset_account",
			"accumulated_depreciation_account",
			"depreciation_expense_account",
		],
		as_dict=1,
	)

	if accounts:
		fixed_asset_account = accounts.fixed_asset_account
		accumulated_depreciation_account = accounts.accumulated_depreciation_account
		depreciation_expense_account = accounts.depreciation_expense_account

	if not accumulated_depreciation_account or not depreciation_expense_account:
		accounts = frappe.get_cached_value(
			"Company", asset.company, ["accumulated_depreciation_account", "depreciation_expense_account"]
		)

		if not accumulated_depreciation_account:
			accumulated_depreciation_account = accounts[0]
		if not depreciation_expense_account:
			depreciation_expense_account = accounts[1]

	if (
		not fixed_asset_account
		or not accumulated_depreciation_account
		or not depreciation_expense_account
	):
		frappe.throw(
			_("Please set Depreciation related Accounts in Asset Category {0} or Company {1}").format(
				asset.asset_category, asset.company
			)
		)

	return fixed_asset_account, accumulated_depreciation_account, depreciation_expense_account


def get_credit_and_debit_accounts(accumulated_depreciation_account, depreciation_expense_account):
	root_type = frappe.get_value("Account", depreciation_expense_account, "root_type")

	if root_type == "Expense":
		credit_account = accumulated_depreciation_account
		debit_account = depreciation_expense_account
	elif root_type == "Income":
		credit_account = depreciation_expense_account
		debit_account = accumulated_depreciation_account
	else:
		frappe.throw(_("Depreciation Expense Account should be an Income or Expense Account."))

	return credit_account, debit_account


def set_depr_entry_posting_status_for_failed_assets(failed_asset_names):
	for asset_name in failed_asset_names:
		frappe.db.set_value("Asset", asset_name, "depr_entry_posting_status", "Failed")


def notify_depr_entry_posting_error(failed_asset_names):
	recipients = get_users_with_role("Accounts Manager")

	if not recipients:
		recipients = get_users_with_role("System Manager")

	subject = _("Error while posting depreciation entries")

	asset_links = get_comma_separated_asset_links(failed_asset_names)

	message = (
		_("Hello,")
		+ "<br><br>"
		+ _("The following assets have failed to automatically post depreciation entries: {0}").format(
			asset_links
		)
		+ "."
		+ "<br><br>"
		+ _(
			"Please raise a support ticket and share this email, or forward this email to your development team so that they can find the issue in the developer console by manually creating the depreciation entry via the asset's depreciation schedule table."
		)
	)

	frappe.sendmail(recipients=recipients, subject=subject, message=message)


def get_comma_separated_asset_links(asset_names):
	asset_links = []

	for asset_name in asset_names:
		asset_links.append(get_link_to_form("Asset", asset_name))

	asset_links = ", ".join(asset_links)

	return asset_links


@frappe.whitelist()
def scrap_asset(asset_name):
	asset = frappe.get_doc("Asset", asset_name)

	if asset.docstatus != 1:
		frappe.throw(_("Asset {0} must be submitted").format(asset.name))
	elif asset.status in ("Cancelled", "Sold", "Scrapped"):
		frappe.throw(
			_("Asset {0} cannot be scrapped, as it is already {1}").format(asset.name, asset.status)
		)

	date = today()

	depreciate_asset(asset, date)
	asset.reload()

	depreciation_series = frappe.get_cached_value(
		"Company", asset.company, "series_for_depreciation_entry"
	)

	je = frappe.new_doc("Journal Entry")
	je.voucher_type = "Journal Entry"
	je.naming_series = depreciation_series
	je.posting_date = date
	je.company = asset.company
	je.remark = "Scrap Entry for asset {0}".format(asset_name)

	for entry in get_gl_entries_on_asset_disposal(asset, date):
		entry.update({"reference_type": "Asset", "reference_name": asset_name})
		je.append("accounts", entry)

	je.flags.ignore_permissions = True
	je.submit()

	frappe.db.set_value("Asset", asset_name, "disposal_date", date)
	frappe.db.set_value("Asset", asset_name, "journal_entry_for_scrap", je.name)
	asset.set_status("Scrapped")

	frappe.msgprint(_("Asset scrapped via Journal Entry {0}").format(je.name))


@frappe.whitelist()
def restore_asset(asset_name):
	asset = frappe.get_doc("Asset", asset_name)

	reverse_depreciation_entry_made_after_disposal(asset, asset.disposal_date)
	reset_depreciation_schedule(asset, asset.disposal_date)

	je = asset.journal_entry_for_scrap

	asset.db_set("disposal_date", None)
	asset.db_set("journal_entry_for_scrap", None)

	frappe.get_doc("Journal Entry", je).cancel()

	asset.set_status()


def depreciate_asset(asset, date):
	asset.flags.ignore_validate_update_after_submit = True
	asset.prepare_depreciation_data(date_of_disposal=date)
	asset.save()

	make_depreciation_entry(asset.name, date)


def reset_depreciation_schedule(asset, date):
	asset.flags.ignore_validate_update_after_submit = True

	# recreate original depreciation schedule of the asset
	asset.prepare_depreciation_data(date_of_return=date)

	modify_depreciation_schedule_for_asset_repairs(asset)
	asset.save()


def modify_depreciation_schedule_for_asset_repairs(asset):
	asset_repairs = frappe.get_all(
		"Asset Repair", filters={"asset": asset.name}, fields=["name", "increase_in_asset_life"]
	)

	for repair in asset_repairs:
		if repair.increase_in_asset_life:
			asset_repair = frappe.get_doc("Asset Repair", repair.name)
			asset_repair.modify_depreciation_schedule()
			asset.prepare_depreciation_data()


def reverse_depreciation_entry_made_after_disposal(asset, date):
	from erpnext.accounts.doctype.journal_entry.journal_entry import make_reverse_journal_entry

	row = -1
	finance_book = asset.get("schedules")[0].get("finance_book")
	for schedule in asset.get("schedules"):
		if schedule.finance_book != finance_book:
			row = 0
			finance_book = schedule.finance_book
		else:
			row += 1

		if schedule.schedule_date == date:
			if not disposal_was_made_on_original_schedule_date(
				asset, schedule, row, date
			) or disposal_happens_in_the_future(date):

				reverse_journal_entry = make_reverse_journal_entry(schedule.journal_entry)
				reverse_journal_entry.posting_date = nowdate()
				frappe.flags.is_reverse_depr_entry = True
				reverse_journal_entry.submit()

				frappe.flags.is_reverse_depr_entry = False
				asset.flags.ignore_validate_update_after_submit = True
				schedule.journal_entry = None
				depreciation_amount = get_depreciation_amount_in_je(reverse_journal_entry)

				idx = cint(schedule.finance_book_id)
				asset.finance_books[idx - 1].value_after_depreciation += depreciation_amount

				asset.save()


def get_depreciation_amount_in_je(journal_entry):
	if journal_entry.accounts[0].debit_in_account_currency:
		return journal_entry.accounts[0].debit_in_account_currency
	else:
		return journal_entry.accounts[0].credit_in_account_currency


# if the invoice had been posted on the date the depreciation was initially supposed to happen, the depreciation shouldn't be undone
def disposal_was_made_on_original_schedule_date(asset, schedule, row, posting_date_of_disposal):
	for finance_book in asset.get("finance_books"):
		if schedule.finance_book == finance_book.finance_book:
			orginal_schedule_date = add_months(
				finance_book.depreciation_start_date, row * cint(finance_book.frequency_of_depreciation)
			)

			if is_last_day_of_the_month(finance_book.depreciation_start_date):
				orginal_schedule_date = get_last_day(orginal_schedule_date)

			if orginal_schedule_date == posting_date_of_disposal:
				return True
	return False


def disposal_happens_in_the_future(posting_date_of_disposal):
	if posting_date_of_disposal > getdate():
		return True

	return False


def get_gl_entries_on_asset_regain(asset, selling_amount=0, finance_book=None, date=None):
	if not date:
		date = getdate()

	(
		fixed_asset_account,
		asset,
		depreciation_cost_center,
		accumulated_depr_account,
		accumulated_depr_amount,
		disposal_account,
		value_after_depreciation,
	) = get_asset_details(asset, finance_book)

	gl_entries = [
		{
			"account": fixed_asset_account,
			"debit_in_account_currency": asset.gross_purchase_amount,
			"debit": asset.gross_purchase_amount,
			"cost_center": depreciation_cost_center,
			"posting_date": date,
		},
		{
			"account": accumulated_depr_account,
			"credit_in_account_currency": accumulated_depr_amount,
			"credit": accumulated_depr_amount,
			"cost_center": depreciation_cost_center,
			"posting_date": date,
		},
	]

	profit_amount = abs(flt(value_after_depreciation)) - abs(flt(selling_amount))
	if profit_amount:
		get_profit_gl_entries(
			profit_amount, gl_entries, disposal_account, depreciation_cost_center, date
		)

	return gl_entries


def get_gl_entries_on_asset_disposal(asset, selling_amount=0, finance_book=None, date=None):
	if not date:
		date = getdate()

	(
		fixed_asset_account,
		asset,
		depreciation_cost_center,
		accumulated_depr_account,
		accumulated_depr_amount,
		disposal_account,
		value_after_depreciation,
	) = get_asset_details(asset, finance_book)

	gl_entries = [
		{
			"account": fixed_asset_account,
			"credit_in_account_currency": asset.gross_purchase_amount,
			"credit": asset.gross_purchase_amount,
			"cost_center": depreciation_cost_center,
			"posting_date": date,
		},
		{
			"account": accumulated_depr_account,
			"debit_in_account_currency": accumulated_depr_amount,
			"debit": accumulated_depr_amount,
			"cost_center": depreciation_cost_center,
			"posting_date": date,
		},
	]

	profit_amount = flt(selling_amount) - flt(value_after_depreciation)
	if profit_amount:
		get_profit_gl_entries(
			profit_amount, gl_entries, disposal_account, depreciation_cost_center, date
		)

	return gl_entries


def get_asset_details(asset, finance_book=None):
	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)
	depreciation_cost_center = asset.cost_center or depreciation_cost_center

	value_after_depreciation = asset.get_value_after_depreciation(finance_book)

	accumulated_depr_amount = flt(asset.gross_purchase_amount) - flt(value_after_depreciation)

	return (
		fixed_asset_account,
		asset,
		depreciation_cost_center,
		accumulated_depr_account,
		accumulated_depr_amount,
		disposal_account,
		value_after_depreciation,
	)


def get_profit_gl_entries(
	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(
		{
			"account": disposal_account,
			"cost_center": depreciation_cost_center,
			debit_or_credit: abs(profit_amount),
			debit_or_credit + "_in_account_currency": abs(profit_amount),
			"posting_date": date,
		}
	)


@frappe.whitelist()
def get_disposal_account_and_cost_center(company):
	disposal_account, depreciation_cost_center = frappe.get_cached_value(
		"Company", company, ["disposal_account", "depreciation_cost_center"]
	)

	if not disposal_account:
		frappe.throw(
			_("Please set 'Gain/Loss Account on Asset Disposal' in Company {0}").format(company)
		)
	if not depreciation_cost_center:
		frappe.throw(_("Please set 'Asset Depreciation Cost Center' in Company {0}").format(company))

	return disposal_account, depreciation_cost_center


def is_last_day_of_the_month(date):
	last_day_of_the_month = get_last_day(date)

	return getdate(last_day_of_the_month) == getdate(date)