feat: daily asset depreciation method (#36587)

* feat: daily asset depreciation method

* chore: hide depr schedule if no schedules

erpnext/assets/doctype/asset/asset.json

@@ -318,6 +318,7 @@
    "label": "Depreciation Schedule"
   },
   {
+   "depends_on": "schedules",
    "fieldname": "schedules",
    "fieldtype": "Table",
    "label": "Depreciation Schedule",
@@ -537,7 +538,7 @@
    "table_fieldname": "accounts"
   }
  ],
- "modified": "2023-07-28 15:47:01.137996",
+ "modified": "2023-08-10 20:25:09.913073",
  "modified_by": "Administrator",
  "module": "Assets",
  "name": "Asset",

erpnext/assets/doctype/asset/asset.py

@@ -1289,29 +1289,38 @@ def get_total_days(date, frequency):
 	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"):
+	frappe.flags.company = asset.company
-		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,
+			rate_of_depreciation,
-			row.frequency_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)) / (
@@ -1324,11 +1333,30 @@ def get_straight_line_or_manual_depr_amount(asset, row):
 		)
 	# if the Depreciation Schedule is being prepared for the first time
 	else:
-		return (
+		if row.daily_depreciation:
-			flt(asset.gross_purchase_amount)
+			daily_depr_amount = (
-			- flt(asset.opening_accumulated_depreciation)
+				flt(asset.gross_purchase_amount)
-			- flt(row.expected_value_after_useful_life)
+				- flt(asset.opening_accumulated_depreciation)
-		) / flt(row.total_number_of_depreciations - asset.number_of_depreciations_booked)
+				- 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(

erpnext/assets/doctype/asset/test_asset.py

@@ -730,6 +730,40 @@ class TestDepreciationMethods(AssetSetup):
 
 		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 asset.get("schedules")
+		]
+
+		self.assertEqual(schedules, expected_schedules)
+
 	def test_schedule_for_double_declining_method(self):
 		asset = create_asset(
 			calculate_depreciation=1,
@@ -1653,6 +1687,7 @@ def create_asset(**args):
 				"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,
 			},
 		)
 

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",
@@ -79,12 +80,19 @@
    "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 18:56:09.022246",
  "modified_by": "Administrator",
  "module": "Assets",
  "name": "Asset Finance Book",
@@ -93,5 +101,6 @@
  "quick_entry": 1,
  "sort_field": "modified",
  "sort_order": "DESC",
+ "states": [],
  "track_changes": 1
 }