CalvinBackup/erpnext
1
0
Fork 0
mirror of https://github.com/frappe/erpnext.git synced 2026-02-12 17:23:38 +00:00
Code Issues Packages Projects Releases Wiki Activity

Merge pull request #41235 from khushi8112/depreciation_based_daily_prorata

Browse Source 
Depreciation based on daily prorata
This commit is contained in:
Nabin Hait
2024-05-15 08:40:16 +05:30
committed by GitHub
parent 4a4c674553 7d86881579
commit fc797836af
3 changed files with 202 additions and 14 deletions
Download Patch File Download Diff File Expand all files Collapse all files

3
erpnext/assets/doctype/asset/test_asset.py
View File

@@ -1000,7 +1000,7 @@ class TestDepreciationBasics(AssetSetup):
asset_depr_schedule_doc = get_asset_depr_schedule_doc(asset.name, "Active")
depreciation_amount = get_depreciation_amount(
depreciation_amount, prev_per_day_depr = get_depreciation_amount(
asset_depr_schedule_doc, asset, 100000, 100000, asset.finance_books[0]
)
self.assertEqual(depreciation_amount, 30000)
@@ -1723,6 +1723,7 @@ def create_asset(**args):
"depreciation_start_date": args.depreciation_start_date,
"daily_prorata_based": args.daily_prorata_based or 0,
"shift_based": args.shift_based or 0,
"rate_of_depreciation": args.rate_of_depreciation or 0,
},
)

124
erpnext/assets/doctype/asset_depreciation_schedule/asset_depreciation_schedule.py
View File

@@ -285,6 +285,7 @@ class AssetDepreciationSchedule(Document):
number_of_pending_depreciations = final_number_of_depreciations - start
yearly_opening_wdv = value_after_depreciation
current_fiscal_year_end_date = None
prev_per_day_depr = True
for n in range(start, final_number_of_depreciations):
# If depreciation is already completed (for double declining balance)
if skip_row:
@@ -301,8 +302,7 @@ class AssetDepreciationSchedule(Document):
prev_depreciation_amount = self.get("depreciation_schedule")[n - 1].depreciation_amount
else:
prev_depreciation_amount = 0
depreciation_amount = get_depreciation_amount(
depreciation_amount, prev_per_day_depr = get_depreciation_amount(
self,
asset_doc,
value_after_depreciation,
@@ -312,6 +312,7 @@ class AssetDepreciationSchedule(Document):
prev_depreciation_amount,
has_wdv_or_dd_non_yearly_pro_rata,
number_of_pending_depreciations,
prev_per_day_depr,
)
if not has_pro_rata or (
n < (cint(final_number_of_depreciations) - 1) or final_number_of_depreciations == 2
@@ -599,11 +600,12 @@ def get_depreciation_amount(
prev_depreciation_amount=0,
has_wdv_or_dd_non_yearly_pro_rata=False,
number_of_pending_depreciations=0,
prev_per_day_depr=0,
):
if fb_row.depreciation_method in ("Straight Line", "Manual"):
return get_straight_line_or_manual_depr_amount(
asset_depr_schedule, asset, fb_row, schedule_idx, number_of_pending_depreciations
)
), None
else:
return get_wdv_or_dd_depr_amount(
asset,
@@ -614,6 +616,7 @@ def get_depreciation_amount(
prev_depreciation_amount,
has_wdv_or_dd_non_yearly_pro_rata,
asset_depr_schedule,
prev_per_day_depr,
)
@@ -679,21 +682,12 @@ def get_daily_prorata_based_straight_line_depr(
)
year_end_date = add_days(add_years(year_start_date, 1), -1)
daily_depr_amount = every_year_depr / (date_diff(year_end_date, year_start_date) + 1)
total_depreciable_days = _get_total_days(
from_date, total_depreciable_days = _get_total_days(
row.depreciation_start_date, schedule_idx, row.frequency_of_depreciation
)
return daily_depr_amount * total_depreciable_days
def _get_total_days(depreciation_start_date, schedule_idx, frequency_of_depreciation):
from_date = add_months(depreciation_start_date, (schedule_idx - 1) * frequency_of_depreciation)
to_date = add_months(from_date, frequency_of_depreciation)
if is_last_day_of_the_month(depreciation_start_date):
to_date = get_last_day(to_date)
from_date = add_days(get_last_day(from_date), 1)
return date_diff(to_date, from_date) + 1
def get_shift_depr_amount(asset_depr_schedule, asset, row, schedule_idx):
if asset_depr_schedule.get("__islocal") and not asset.flags.shift_allocation:
return (
@@ -739,6 +733,7 @@ def get_wdv_or_dd_depr_amount(
prev_depreciation_amount,
has_wdv_or_dd_non_yearly_pro_rata,
asset_depr_schedule,
prev_per_day_depr,
):
return get_default_wdv_or_dd_depr_amount(
asset,
@@ -748,6 +743,7 @@ def get_wdv_or_dd_depr_amount(
prev_depreciation_amount,
has_wdv_or_dd_non_yearly_pro_rata,
asset_depr_schedule,
prev_per_day_depr,
)
@@ -759,6 +755,39 @@ def get_default_wdv_or_dd_depr_amount(
prev_depreciation_amount,
has_wdv_or_dd_non_yearly_pro_rata,
asset_depr_schedule,
prev_per_day_depr,
):
if not fb_row.daily_prorata_based or cint(fb_row.frequency_of_depreciation) == 12:
return _get_default_wdv_or_dd_depr_amount(
asset,
fb_row,
depreciable_value,
schedule_idx,
prev_depreciation_amount,
has_wdv_or_dd_non_yearly_pro_rata,
asset_depr_schedule,
), None
else:
return _get_daily_prorata_based_default_wdv_or_dd_depr_amount(
asset,
fb_row,
depreciable_value,
schedule_idx,
prev_depreciation_amount,
has_wdv_or_dd_non_yearly_pro_rata,
asset_depr_schedule,
prev_per_day_depr,
)
def _get_default_wdv_or_dd_depr_amount(
asset,
fb_row,
depreciable_value,
schedule_idx,
prev_depreciation_amount,
has_wdv_or_dd_non_yearly_pro_rata,
asset_depr_schedule,
):
if cint(fb_row.frequency_of_depreciation) == 12:
return flt(depreciable_value) * (flt(fb_row.rate_of_depreciation) / 100)
@@ -785,6 +814,75 @@ def get_default_wdv_or_dd_depr_amount(
return prev_depreciation_amount
def _get_daily_prorata_based_default_wdv_or_dd_depr_amount(
asset,
fb_row,
depreciable_value,
schedule_idx,
prev_depreciation_amount,
has_wdv_or_dd_non_yearly_pro_rata,
asset_depr_schedule,
prev_per_day_depr,
):
if has_wdv_or_dd_non_yearly_pro_rata: # If applicable days for ther first month is less than full month
if schedule_idx == 0:
return flt(depreciable_value) * (flt(fb_row.rate_of_depreciation) / 100), None
elif schedule_idx % (12 / cint(fb_row.frequency_of_depreciation)) == 1: # Year changes
return get_monthly_depr_amount(fb_row, schedule_idx, depreciable_value)
else:
return get_monthly_depr_amount_based_on_prev_per_day_depr(fb_row, schedule_idx, prev_per_day_depr)
else:
if schedule_idx % (12 / cint(fb_row.frequency_of_depreciation)) == 0: # year changes
return get_monthly_depr_amount(fb_row, schedule_idx, depreciable_value)
else:
return get_monthly_depr_amount_based_on_prev_per_day_depr(fb_row, schedule_idx, prev_per_day_depr)
def get_monthly_depr_amount(fb_row, schedule_idx, depreciable_value):
""" "
Returns monthly depreciation amount when year changes
1. Calculate per day depr based on new year
2. Calculate monthly amount based on new per day amount
"""
from_date, days_in_month = _get_total_days(
fb_row.depreciation_start_date, schedule_idx, cint(fb_row.frequency_of_depreciation)
)
per_day_depr = get_per_day_depr(fb_row, depreciable_value, from_date)
return (per_day_depr * days_in_month), per_day_depr
def get_monthly_depr_amount_based_on_prev_per_day_depr(fb_row, schedule_idx, prev_per_day_depr):
""" "
Returns monthly depreciation amount based on prev per day depr
Calculate per day depr only for the first month
"""
from_date, days_in_month = _get_total_days(
fb_row.depreciation_start_date, schedule_idx, cint(fb_row.frequency_of_depreciation)
)
return (prev_per_day_depr * days_in_month), prev_per_day_depr
def get_per_day_depr(
fb_row,
depreciable_value,
from_date,
):
to_date = add_days(add_years(from_date, 1), -1)
total_days = date_diff(to_date, from_date) + 1
per_day_depr = (flt(depreciable_value) * (flt(fb_row.rate_of_depreciation) / 100)) / total_days
return per_day_depr
def _get_total_days(depreciation_start_date, schedule_idx, frequency_of_depreciation):
from_date = add_months(depreciation_start_date, (schedule_idx - 1) * frequency_of_depreciation)
to_date = add_months(from_date, frequency_of_depreciation)
if is_last_day_of_the_month(depreciation_start_date):
to_date = get_last_day(to_date)
from_date = add_days(get_last_day(from_date), 1)
return from_date, date_diff(to_date, from_date) + 1
def make_draft_asset_depr_schedules_if_not_present(asset_doc):
asset_depr_schedules_names = []

89
erpnext/assets/doctype/asset_depreciation_schedule/test_asset_depreciation_schedule.py
View File

@@ -71,3 +71,92 @@ class TestAssetDepreciationSchedule(FrappeTestCase):
for d in get_depr_schedule(asset.name, "Draft")
]
self.assertEqual(schedules, expected_schedules)
# Test for Written Down Value Method
# Frequency of deprciation = 3
def test_for_daily_prorata_based_depreciation_wdv_method_frequency_3_months(self):
asset = create_asset(
item_code="Macbook Pro",
calculate_depreciation=1,
depreciation_method="Written Down Value",
daily_prorata_based=1,
available_for_use_date="2021-02-20",
depreciation_start_date="2021-03-31",
frequency_of_depreciation=3,
total_number_of_depreciations=6,
rate_of_depreciation=40,
)
expected_schedules = [
["2021-03-31", 4383.56, 4383.56],
["2021-06-30", 9535.45, 13919.01],
["2021-09-30", 9640.23, 23559.24],
["2021-12-31", 9640.23, 33199.47],
["2022-03-31", 9430.66, 42630.13],
["2022-06-30", 5721.27, 48351.4],
["2022-08-20", 51648.6, 100000.0],
]
schedules = [
[cstr(d.schedule_date), d.depreciation_amount, d.accumulated_depreciation_amount]
for d in get_depr_schedule(asset.name, "Draft")
]
self.assertEqual(schedules, expected_schedules)
# Frequency of deprciation = 6
def test_for_daily_prorata_based_depreciation_wdv_method_frequency_6_months(self):
asset = create_asset(
item_code="Macbook Pro",
calculate_depreciation=1,
depreciation_method="Written Down Value",
daily_prorata_based=1,
available_for_use_date="2020-02-20",
depreciation_start_date="2020-02-29",
frequency_of_depreciation=6,
total_number_of_depreciations=6,
rate_of_depreciation=40,
)
expected_schedules = [
["2020-02-29", 1092.90, 1092.90],
["2020-08-31", 19944.01, 21036.91],
["2021-02-28", 19618.83, 40655.74],
["2021-08-31", 11966.4, 52622.14],
["2022-02-28", 11771.3, 64393.44],
["2022-08-31", 7179.84, 71573.28],
["2023-02-20", 28426.72, 100000.0],
]
schedules = [
[cstr(d.schedule_date), d.depreciation_amount, d.accumulated_depreciation_amount]
for d in get_depr_schedule(asset.name, "Draft")
]
self.assertEqual(schedules, expected_schedules)
# Frequency of deprciation = 12
def test_for_daily_prorata_based_depreciation_wdv_method_frequency_12_months(self):
asset = create_asset(
item_code="Macbook Pro",
calculate_depreciation=1,
depreciation_method="Written Down Value",
daily_prorata_based=1,
available_for_use_date="2020-02-20",
depreciation_start_date="2020-03-31",
frequency_of_depreciation=12,
total_number_of_depreciations=4,
rate_of_depreciation=40,
)
expected_schedules = [
["2020-03-31", 4480.87, 4480.87],
["2021-03-31", 38207.65, 42688.52],
["2022-03-31", 22924.59, 65613.11],
["2023-03-31", 13754.76, 79367.87],
["2024-02-20", 20632.13, 100000],
]
schedules = [
[cstr(d.schedule_date), d.depreciation_amount, d.accumulated_depreciation_amount]
for d in get_depr_schedule(asset.name, "Draft")
]
self.assertEqual(schedules, expected_schedules)