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fix: value of depreciable assets not updating after manual depr entry…
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… [v14] (backport #35010) (#35029)

* fix: value of depreciable assets not updating after manual depr entry [v14] (#35010)

* fix: update value of asset with calc_depr on after manual depr entry

* fix: value of asset with calc_depr on after manual depr entry not reflecting in asset_depr_and_bal report

* chore: add validation for depr journal entry

* test: manual_depr_for_depreciable_asset and manual_depr_w_incorrect_jv_voucher_type

* chore: unlink depreciable asset from manual depr entry

(cherry picked from commit 3c75e55)

# Conflicts:
#	erpnext/accounts/doctype/journal_entry/journal_entry.js

* chore: fixed conflicts

---------

Co-authored-by: Anand Baburajan <anandbaburajan@gmail.com>
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@mergify @anandbaburajan
mergify[bot] and anandbaburajan committed Apr 25, 2023
1 parent 7759d1e commit 9087ac0
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Showing 6 changed files with 105 additions and 57 deletions.
2 changes: 1 addition & 1 deletion erpnext/accounts/doctype/account/test_account.py
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Original file line number Diff line number Diff line change
Expand Up @@ -297,7 +297,7 @@ def _make_test_records(verbose=None):
# fixed asset depreciation
["_Test Fixed Asset", "Current Assets", 0, "Fixed Asset", None],
["_Test Accumulated Depreciations", "Current Assets", 0, "Accumulated Depreciation", None],
["_Test Depreciations", "Expenses", 0, None, None],
["_Test Depreciations", "Expenses", 0, "Depreciation", None],
["_Test Gain/Loss on Asset Disposal", "Expenses", 0, None, None],
# Receivable / Payable Account
["_Test Receivable", "Current Assets", 0, "Receivable", None],
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2 changes: 1 addition & 1 deletion erpnext/accounts/doctype/journal_entry/journal_entry.js
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Original file line number Diff line number Diff line change
Expand Up @@ -8,7 +8,7 @@ frappe.provide("erpnext.journal_entry");
frappe.ui.form.on("Journal Entry", {
setup: function(frm) {
frm.add_fetch("bank_account", "account", "account");
frm.ignore_doctypes_on_cancel_all = ['Sales Invoice', 'Purchase Invoice'];
frm.ignore_doctypes_on_cancel_all = ['Sales Invoice', 'Purchase Invoice', 'Asset', 'Asset Movement'];
},

refresh: function(frm) {
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71 changes: 42 additions & 29 deletions erpnext/accounts/doctype/journal_entry/journal_entry.py
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Original file line number Diff line number Diff line change
Expand Up @@ -75,6 +75,7 @@ def validate(self):
self.validate_empty_accounts_table()
self.set_account_and_party_balance()
self.validate_inter_company_accounts()
self.validate_depr_entry_voucher_type()

if self.docstatus == 0:
self.apply_tax_withholding()
Expand Down Expand Up @@ -134,6 +135,13 @@ def validate_inter_company_accounts(self):
if self.total_credit != doc.total_debit or self.total_debit != doc.total_credit:
frappe.throw(_("Total Credit/ Debit Amount should be same as linked Journal Entry"))

def validate_depr_entry_voucher_type(self):
if (
any(d.account_type == "Depreciation" for d in self.get("accounts"))
and self.voucher_type != "Depreciation Entry"
):
frappe.throw(_("Journal Entry type should be set as Depreciation Entry for asset depreciation"))

def validate_stock_accounts(self):
stock_accounts = get_stock_accounts(self.company, self.doctype, self.name)
for account in stock_accounts:
Expand Down Expand Up @@ -237,25 +245,30 @@ def apply_tax_withholding(self):
self.remove(d)

def update_asset_value(self):
if self.voucher_type != "Depreciation Entry":
if self.flags.planned_depr_entry or self.voucher_type != "Depreciation Entry":
return

processed_assets = []

for d in self.get("accounts"):
if (
d.reference_type == "Asset" and d.reference_name and d.reference_name not in processed_assets
d.reference_type == "Asset"
and d.reference_name
and d.account_type == "Depreciation"
and d.debit
):
processed_assets.append(d.reference_name)

asset = frappe.get_doc("Asset", d.reference_name)

if asset.calculate_depreciation:
continue

depr_value = d.debit or d.credit

asset.db_set("value_after_depreciation", asset.value_after_depreciation - depr_value)
fb_idx = 1
if self.finance_book:
for fb_row in asset.get("finance_books"):
if fb_row.finance_book == self.finance_book:
fb_idx = fb_row.idx
break
fb_row = asset.get("finance_books")[fb_idx - 1]
fb_row.value_after_depreciation -= d.debit
fb_row.db_update()
else:
asset.db_set("value_after_depreciation", asset.value_after_depreciation - d.debit)

asset.set_status()

Expand Down Expand Up @@ -320,35 +333,35 @@ def unlink_asset_reference(self):
if self.voucher_type != "Depreciation Entry":
return

processed_assets = []

for d in self.get("accounts"):
if (
d.reference_type == "Asset" and d.reference_name and d.reference_name not in processed_assets
d.reference_type == "Asset"
and d.reference_name
and d.account_type == "Depreciation"
and d.debit
):
processed_assets.append(d.reference_name)

asset = frappe.get_doc("Asset", d.reference_name)

if asset.calculate_depreciation:
fb_idx = None
for s in asset.get("schedules"):
if s.journal_entry == self.name:
s.db_set("journal_entry", None)

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

asset.set_status()

fb_idx = cint(s.finance_book_id) or 1
break
if not fb_idx:
fb_idx = 1
if self.finance_book:
for fb_row in asset.get("finance_books"):
if fb_row.finance_book == self.finance_book:
fb_idx = fb_row.idx
break
fb_row = asset.get("finance_books")[fb_idx - 1]
fb_row.value_after_depreciation += d.debit
fb_row.db_update()
else:
depr_value = d.debit or d.credit

asset.db_set("value_after_depreciation", asset.value_after_depreciation + depr_value)

asset.set_status()
asset.db_set("value_after_depreciation", asset.value_after_depreciation + d.debit)
asset.set_status()

def unlink_inter_company_jv(self):
if (
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24 changes: 1 addition & 23 deletions erpnext/accounts/report/asset_depreciations_and_balances/asset_depreciations_and_balances.py
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Original file line number Diff line number Diff line change
Expand Up @@ -114,28 +114,6 @@ def get_assets(filters):
sum(results.depreciation_eliminated_during_the_period) as depreciation_eliminated_during_the_period,
sum(results.depreciation_amount_during_the_period) as depreciation_amount_during_the_period
from (SELECT a.asset_category,
ifnull(sum(case when ds.schedule_date < %(from_date)s and (ifnull(a.disposal_date, 0) = 0 or a.disposal_date >= %(from_date)s) then
ds.depreciation_amount
else
0
end), 0) as accumulated_depreciation_as_on_from_date,
ifnull(sum(case when ifnull(a.disposal_date, 0) != 0 and a.disposal_date >= %(from_date)s
and a.disposal_date <= %(to_date)s and ds.schedule_date <= a.disposal_date then
ds.depreciation_amount
else
0
end), 0) as depreciation_eliminated_during_the_period,
ifnull(sum(case when ds.schedule_date >= %(from_date)s and ds.schedule_date <= %(to_date)s
and (ifnull(a.disposal_date, 0) = 0 or ds.schedule_date <= a.disposal_date) then
ds.depreciation_amount
else
0
end), 0) as depreciation_amount_during_the_period
from `tabAsset` a, `tabDepreciation Schedule` ds
where a.docstatus=1 and a.company=%(company)s and a.purchase_date <= %(to_date)s and a.name = ds.parent and ifnull(ds.journal_entry, '') != ''
group by a.asset_category
union
SELECT a.asset_category,
ifnull(sum(case when gle.posting_date < %(from_date)s and (ifnull(a.disposal_date, 0) = 0 or a.disposal_date >= %(from_date)s) then
gle.debit
else
Expand All @@ -160,7 +138,7 @@ def get_assets(filters):
aca.parent = a.asset_category and aca.company_name = %(company)s
join `tabCompany` company on
company.name = %(company)s
where a.docstatus=1 and a.company=%(company)s and a.calculate_depreciation=0 and a.purchase_date <= %(to_date)s and gle.debit != 0 and gle.is_cancelled = 0 and gle.account = ifnull(aca.depreciation_expense_account, company.depreciation_expense_account)
where a.docstatus=1 and a.company=%(company)s and a.purchase_date <= %(to_date)s and gle.debit != 0 and gle.is_cancelled = 0 and gle.account = ifnull(aca.depreciation_expense_account, company.depreciation_expense_account)
group by a.asset_category
union
SELECT a.asset_category,
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1 change: 1 addition & 0 deletions erpnext/assets/doctype/asset/depreciation.py
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Original file line number Diff line number Diff line change
Expand Up @@ -133,6 +133,7 @@ def make_depreciation_entry(asset_name, date=None):
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()
Expand Down
62 changes: 59 additions & 3 deletions erpnext/assets/doctype/asset/test_asset.py
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Original file line number Diff line number Diff line change
Expand Up @@ -1421,7 +1421,7 @@ def test_manual_depreciation_for_existing_asset(self):
)

self.assertEqual(asset.status, "Submitted")
self.assertEqual(asset.get("value_after_depreciation"), 100000)
self.assertEqual(asset.get_value_after_depreciation(), 100000)

jv = make_journal_entry(
"_Test Depreciations - _TC", "_Test Accumulated Depreciations - _TC", 100, save=False
Expand All @@ -1434,12 +1434,68 @@ def test_manual_depreciation_for_existing_asset(self):
jv.submit()

asset.reload()
self.assertEqual(asset.get("value_after_depreciation"), 99900)
self.assertEqual(asset.get_value_after_depreciation(), 99900)

jv.cancel()

asset.reload()
self.assertEqual(asset.get("value_after_depreciation"), 100000)
self.assertEqual(asset.get_value_after_depreciation(), 100000)

def test_manual_depreciation_for_depreciable_asset(self):
asset = create_asset(
item_code="Macbook Pro",
calculate_depreciation=1,
purchase_date="2020-01-30",
available_for_use_date="2020-01-30",
expected_value_after_useful_life=10000,
total_number_of_depreciations=10,
frequency_of_depreciation=1,
submit=1,
)

self.assertEqual(asset.status, "Submitted")
self.assertEqual(asset.get_value_after_depreciation(), 100000)

jv = make_journal_entry(
"_Test Depreciations - _TC", "_Test Accumulated Depreciations - _TC", 100, save=False
)
for d in jv.accounts:
d.reference_type = "Asset"
d.reference_name = asset.name
jv.voucher_type = "Depreciation Entry"
jv.insert()
jv.submit()

asset.reload()
self.assertEqual(asset.get_value_after_depreciation(), 99900)

jv.cancel()

asset.reload()
self.assertEqual(asset.get_value_after_depreciation(), 100000)

def test_manual_depreciation_with_incorrect_jv_voucher_type(self):
asset = create_asset(
item_code="Macbook Pro",
calculate_depreciation=1,
purchase_date="2020-01-30",
available_for_use_date="2020-01-30",
expected_value_after_useful_life=10000,
total_number_of_depreciations=10,
frequency_of_depreciation=1,
submit=1,
)

jv = make_journal_entry(
"_Test Depreciations - _TC", "_Test Accumulated Depreciations - _TC", 100, save=False
)
for d in jv.accounts:
d.reference_type = "Asset"
d.reference_name = asset.name
d.account_type = "Depreciation"
jv.voucher_type = "Journal Entry"

self.assertRaises(frappe.ValidationError, jv.insert)


def create_asset_data():
Expand Down

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