perf: asset depreciation entry posting (#36461)

* perf: make post depr entries job daily_long

* perf: optimise post_depreciation_entries and make_depreciation_entry

* chore: more optimisation and dont fail all schedule dates if one date fails

* chore: don't post entries before acc_frozen_upto

* chore: using get_single_value

* refactor: destructure asset object

erpnext/assets/doctype/asset/asset.py

@@ -962,7 +962,9 @@ class Asset(AccountsController):
 
 	@frappe.whitelist()
 	def get_manual_depreciation_entries(self):
-		(_, _, depreciation_expense_account) = get_depreciation_accounts(self)
+		(_, _, depreciation_expense_account) = get_depreciation_accounts(
+			self.asset_category, self.company
+		)
 
 		gle = frappe.qb.DocType("GL Entry")
 
@@ -1201,10 +1203,10 @@ def get_asset_account(account_name, asset=None, asset_category=None, company=Non
 def make_journal_entry(asset_name):
 	asset = frappe.get_doc("Asset", asset_name)
 	(
-		fixed_asset_account,
+		_,
 		accumulated_depreciation_account,
 		depreciation_expense_account,
-	) = get_depreciation_accounts(asset)
+	) = get_depreciation_accounts(asset.asset_category, asset.company)
 
 	depreciation_cost_center, depreciation_series = frappe.get_cached_value(
 		"Company", asset.company, ["depreciation_cost_center", "series_for_depreciation_entry"]

erpnext/assets/doctype/asset/depreciation.py

@@ -4,6 +4,8 @@
 
 import frappe
 from frappe import _
+from frappe.query_builder import Order
+from frappe.query_builder.functions import Max, Min
 from frappe.utils import (
 	add_months,
 	cint,
@@ -36,9 +38,40 @@ def post_depreciation_entries(date=None):
 	failed_asset_names = []
 	error_log_names = []
 
-	for asset_name in get_depreciable_assets(date):
+	depreciable_assets = get_depreciable_assets(date)
+
+	credit_and_debit_accounts_for_asset_category_and_company = {}
+	depreciation_cost_center_and_depreciation_series_for_company = (
+		get_depreciation_cost_center_and_depreciation_series_for_company()
+	)
+
+	accounting_dimensions = get_checks_for_pl_and_bs_accounts()
+
+	for asset in depreciable_assets:
+		asset_name, asset_category, asset_company, sch_start_idx, sch_end_idx = asset
+
+		if (
+			asset_category,
+			asset_company,
+		) not in credit_and_debit_accounts_for_asset_category_and_company:
+			credit_and_debit_accounts_for_asset_category_and_company.update(
+				{
+					(asset_category, asset_company): get_credit_and_debit_accounts_for_asset_category_and_company(
+						asset_category, asset_company
+					),
+				}
+			)
+
 		try:
-			make_depreciation_entry(asset_name, date)
+			make_depreciation_entry(
+				asset_name,
+				date,
+				sch_start_idx,
+				sch_end_idx,
+				credit_and_debit_accounts_for_asset_category_and_company[(asset_category, asset_company)],
+				depreciation_cost_center_and_depreciation_series_for_company[asset_company],
+				accounting_dimensions,
+			)
 			frappe.db.commit()
 		except Exception as e:
 			frappe.db.rollback()
@@ -54,115 +87,226 @@ def post_depreciation_entries(date=None):
 
 
 def get_depreciable_assets(date):
-	return frappe.db.sql_list(
+	a = frappe.qb.DocType("Asset")
-		"""select distinct a.name
+	ds = frappe.qb.DocType("Depreciation Schedule")
-		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
+	res = (
-			and a.status in ('Submitted', 'Partially Depreciated')
+		frappe.qb.from_(a)
-			and ifnull(ds.journal_entry, '')=''""",
+		.join(ds)
-		date,
+		.on(a.name == ds.parent)
+		.select(a.name, a.asset_category, a.company, Min(ds.idx) - 1, Max(ds.idx))
+		.where(a.calculate_depreciation == 1)
+		.where(a.docstatus == 1)
+		.where(a.status.isin(["Submitted", "Partially Depreciated"]))
+		.where(ds.journal_entry.isnull())
+		.where(ds.schedule_date <= date)
+		.groupby(a.name)
+		.orderby(a.creation, order=Order.desc)
 	)
 
+	acc_frozen_upto = get_acc_frozen_upto()
+	if acc_frozen_upto:
+		res = res.where(ds.schedule_date > acc_frozen_upto)
+
+	res = res.run()
+
+	return res
+
+
+def get_acc_frozen_upto():
+	acc_frozen_upto = frappe.db.get_single_value("Accounts Settings", "acc_frozen_upto")
+
+	if not acc_frozen_upto:
+		return
+
+	frozen_accounts_modifier = frappe.db.get_single_value(
+		"Accounts Settings", "frozen_accounts_modifier"
+	)
+
+	if frozen_accounts_modifier not in frappe.get_roles() or frappe.session.user == "Administrator":
+		return getdate(acc_frozen_upto)
+
+	return
+
+
+def get_credit_and_debit_accounts_for_asset_category_and_company(asset_category, company):
+	(
+		_,
+		accumulated_depreciation_account,
+		depreciation_expense_account,
+	) = get_depreciation_accounts(asset_category, company)
+
+	credit_account, debit_account = get_credit_and_debit_accounts(
+		accumulated_depreciation_account, depreciation_expense_account
+	)
+
+	return (credit_account, debit_account)
+
+
+def get_depreciation_cost_center_and_depreciation_series_for_company():
+	company_names = frappe.db.get_all("Company", pluck="name")
+
+	res = {}
+
+	for company_name in company_names:
+		depreciation_cost_center, depreciation_series = frappe.get_cached_value(
+			"Company", company_name, ["depreciation_cost_center", "series_for_depreciation_entry"]
+		)
+		res.update({company_name: (depreciation_cost_center, depreciation_series)})
+
+	return res
+
 
 @frappe.whitelist()
-def make_depreciation_entry(asset_name, date=None):
+def make_depreciation_entry(
+	asset_name,
+	date=None,
+	sch_start_idx=None,
+	sch_end_idx=None,
+	credit_and_debit_accounts=None,
+	depreciation_cost_center_and_depreciation_series=None,
+	accounting_dimensions=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(
+	if credit_and_debit_accounts:
-		"Company", asset.company, ["depreciation_cost_center", "series_for_depreciation_entry"]
+		credit_account, debit_account = credit_and_debit_accounts
-	)
+	else:
+		credit_account, debit_account = get_credit_and_debit_accounts_for_asset_category_and_company(
+			asset.asset_category, asset.company
+		)
+
+	if depreciation_cost_center_and_depreciation_series:
+		depreciation_cost_center, depreciation_series = depreciation_cost_center_and_depreciation_series
+	else:
+		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()
+	if not accounting_dimensions:
+		accounting_dimensions = get_checks_for_pl_and_bs_accounts()
 
-	for d in asset.get("schedules"):
+	depreciation_posting_error = None
-		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(
+	for d in asset.get("schedules")[sch_start_idx or 0 : sch_end_idx or len(asset.get("schedules"))]:
-				accumulated_depreciation_account, depreciation_expense_account
+		try:
+			_make_journal_entry_for_depreciation(
+				asset,
+				date,
+				d,
+				sch_start_idx,
+				sch_end_idx,
+				depreciation_cost_center,
+				depreciation_series,
+				credit_account,
+				debit_account,
+				accounting_dimensions,
 			)
-
+			frappe.db.commit()
-			credit_entry = {
+		except Exception as e:
-				"account": credit_account,
+			frappe.db.rollback()
-				"credit_in_account_currency": d.depreciation_amount,
+			depreciation_posting_error = e
-				"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()
-
-			d.db_set("journal_entry", je.name)
-
-			if not je.meta.get_workflow():
-				je.submit()
-				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
+	if not depreciation_posting_error:
+		asset.db_set("depr_entry_posting_status", "Successful")
+		return asset
+
+	raise depreciation_posting_error
 
 
-def get_depreciation_accounts(asset):
+def _make_journal_entry_for_depreciation(
+	asset,
+	date,
+	depr_schedule,
+	sch_start_idx,
+	sch_end_idx,
+	depreciation_cost_center,
+	depreciation_series,
+	credit_account,
+	debit_account,
+	accounting_dimensions,
+):
+	if not (sch_start_idx and sch_end_idx) and not (
+		not depr_schedule.journal_entry and getdate(depr_schedule.schedule_date) <= getdate(date)
+	):
+		return
+
+	je = frappe.new_doc("Journal Entry")
+	je.voucher_type = "Depreciation Entry"
+	je.naming_series = depreciation_series
+	je.posting_date = depr_schedule.schedule_date
+	je.company = asset.company
+	je.finance_book = depr_schedule.finance_book
+	je.remark = "Depreciation Entry against {0} worth {1}".format(
+		asset.name, depr_schedule.depreciation_amount
+	)
+
+	credit_entry = {
+		"account": credit_account,
+		"credit_in_account_currency": depr_schedule.depreciation_amount,
+		"reference_type": "Asset",
+		"reference_name": asset.name,
+		"cost_center": depreciation_cost_center,
+	}
+
+	debit_entry = {
+		"account": debit_account,
+		"debit_in_account_currency": depr_schedule.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()
+
+	depr_schedule.db_set("journal_entry", je.name)
+
+	if not je.meta.get_workflow():
+		je.submit()
+		idx = cint(depr_schedule.finance_book_id)
+		finance_books = asset.get("finance_books")[idx - 1]
+		finance_books.value_after_depreciation -= depr_schedule.depreciation_amount
+		finance_books.db_update()
+
+
+def get_depreciation_accounts(asset_category, company):
 	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},
+		filters={"parent": asset_category, "company_name": company},
 		fieldname=[
 			"fixed_asset_account",
 			"accumulated_depreciation_account",
@@ -178,7 +322,7 @@ def get_depreciation_accounts(asset):
 
 	if not accumulated_depreciation_account or not depreciation_expense_account:
 		accounts = frappe.get_cached_value(
-			"Company", asset.company, ["accumulated_depreciation_account", "depreciation_expense_account"]
+			"Company", company, ["accumulated_depreciation_account", "depreciation_expense_account"]
 		)
 
 		if not accumulated_depreciation_account:
@@ -193,7 +337,7 @@ def get_depreciation_accounts(asset):
 	):
 		frappe.throw(
 			_("Please set Depreciation related Accounts in Asset Category {0} or Company {1}").format(
-				asset.asset_category, asset.company
+				asset_category, company
 			)
 		)
 
@@ -533,8 +677,8 @@ def get_gl_entries_on_asset_disposal(
 
 
 def get_asset_details(asset, finance_book=None):
-	fixed_asset_account, accumulated_depr_account, depr_expense_account = get_depreciation_accounts(
+	fixed_asset_account, accumulated_depr_account, _ = get_depreciation_accounts(
-		asset
+		asset.asset_category, asset.company
 	)
 	disposal_account, depreciation_cost_center = get_disposal_account_and_cost_center(asset.company)
 	depreciation_cost_center = asset.cost_center or depreciation_cost_center

erpnext/assets/doctype/asset_value_adjustment/asset_value_adjustment.py

@@ -50,10 +50,10 @@ class AssetValueAdjustment(Document):
 	def make_depreciation_entry(self):
 		asset = frappe.get_doc("Asset", self.asset)
 		(
-			fixed_asset_account,
+			_,
 			accumulated_depreciation_account,
 			depreciation_expense_account,
-		) = get_depreciation_accounts(asset)
+		) = get_depreciation_accounts(asset.asset_category, asset.company)
 
 		depreciation_cost_center, depreciation_series = frappe.get_cached_value(
 			"Company", asset.company, ["depreciation_cost_center", "series_for_depreciation_entry"]

erpnext/hooks.py

@@ -432,7 +432,6 @@ scheduler_events = {
 		"erpnext.controllers.accounts_controller.update_invoice_status",
 		"erpnext.accounts.doctype.fiscal_year.fiscal_year.auto_create_fiscal_year",
 		"erpnext.projects.doctype.task.task.set_tasks_as_overdue",
-		"erpnext.assets.doctype.asset.depreciation.post_depreciation_entries",
 		"erpnext.stock.doctype.serial_no.serial_no.update_maintenance_status",
 		"erpnext.buying.doctype.supplier_scorecard.supplier_scorecard.refresh_scorecards",
 		"erpnext.setup.doctype.company.company.cache_companies_monthly_sales_history",
@@ -459,6 +458,7 @@ scheduler_events = {
 		"erpnext.loan_management.doctype.process_loan_security_shortfall.process_loan_security_shortfall.create_process_loan_security_shortfall",
 		"erpnext.loan_management.doctype.process_loan_interest_accrual.process_loan_interest_accrual.process_loan_interest_accrual_for_term_loans",
 		"erpnext.crm.utils.open_leads_opportunities_based_on_todays_event",
+		"erpnext.assets.doctype.asset.depreciation.post_depreciation_entries",
 	],
 	"monthly_long": [
 		"erpnext.accounts.deferred_revenue.process_deferred_accounting",