fix: first depreciation amount in asset

[nextchamp-saqib]

Asset Price = 10,00,000
Available for Use Date = 25-07-2021
Depreciation

• Straight Line
• No. of Depr = 36
• Freq = 1
• Depr Start Date = 31-07-2021

If you submit the asset, the first depreciation amount is calculated as 5,376 which is 896 * 6, where 896 is per day depreciation amount and 6 is the no. of days from 25-07-2021 to 31-07-2021

The no. of days is incorrect since 25-07-2021 to 31-07-2021 is actually 7 days, including 25th hence the 5,376 value is incorrect

---

While selling an asset without any depreciation, the depreciation amount is calculated excluding the available for use date so a similar problem exists.

[codecov]

Codecov Report

Merging #29385 (ae580d1) into develop (5ae44f3) will decrease coverage by 0.28%.
The diff coverage is 50.00%.

@@             Coverage Diff             @@
##           develop   #29385      +/-   ##
===========================================
- Coverage    58.06%   57.77%   -0.29%     
===========================================
  Files         1110     1091      -19     
  Lines        68067    67882     -185     
===========================================
- Hits         39523    39219     -304     
- Misses       28544    28663     +119     

Impacted Files	Coverage Δ
erpnext/assets/doctype/asset/asset.py	75.33% <50.00%> (+0.04%)	⬆️
...unts/report/purchase_register/purchase_register.py	32.19% <0.00%> (-41.10%)	⬇️
...ext/accounts/report/balance_sheet/balance_sheet.py	36.36% <0.00%> (-21.82%)	⬇️
...e_purchase_register/item_wise_purchase_register.py	58.00% <0.00%> (-17.00%)	⬇️
...em_wise_sales_register/item_wise_sales_register.py	51.36% <0.00%> (-11.82%)	⬇️
erpnext/stock/doctype/price_list/price_list.py	62.74% <0.00%> (-11.77%)	⬇️
...t/accounts/report/sales_register/sales_register.py	71.51% <0.00%> (-9.10%)	⬇️
...pnext/accounts/report/gross_profit/gross_profit.py	82.49% <0.00%> (-6.23%)	⬇️
...work_order_stock_report/work_order_stock_report.py	94.11% <0.00%> (-5.89%)	⬇️
...t/payroll/doctype/payroll_period/payroll_period.py	64.81% <0.00%> (-5.56%)	⬇️
... and 45 more