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fix: asset monthly WDV and DD schedule [v14] (#34644)
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* fix: monthly wdv and dd schedule

* chore: handle case without pro rata

* chore: fix DD rate and prev depr amount in case of disposal

* chore: minor fix for schedules with just 2 rows

* chore: minor bug

* refactor: get_depreciation_amount

* refactor: another one for get_depreciation_amount
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@anandbaburajan
anandbaburajan authored Apr 5, 2023
1 parent 7c4a9b5 commit 88c8c36
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Showing 2 changed files with 157 additions and 43 deletions.
188 changes: 151 additions & 37 deletions erpnext/assets/doctype/asset/asset.py
View file
Original file line number Diff line number Diff line change
Expand Up @@ -294,17 +294,42 @@ def _make_depreciation_schedule(self, finance_book, start, date_of_disposal):
if has_pro_rata:
number_of_pending_depreciations += 1

has_wdv_or_dd_non_yearly_pro_rata = False
if (
finance_book.depreciation_method in ("Written Down Value", "Double Declining Balance")
and cint(finance_book.frequency_of_depreciation) != 12
):
has_wdv_or_dd_non_yearly_pro_rata = self.check_is_pro_rata(
finance_book, wdv_or_dd_non_yearly=True
)

skip_row = False
should_get_last_day = is_last_day_of_the_month(finance_book.depreciation_start_date)

depreciation_amount = 0

for n in range(start[finance_book.idx - 1], number_of_pending_depreciations):
# If depreciation is already completed (for double declining balance)
if skip_row:
continue

depreciation_amount = get_depreciation_amount(self, value_after_depreciation, finance_book)
if n > 0 and len(self.get("schedules")) > n - 1:
prev_depreciation_amount = self.get("schedules")[n - 1].depreciation_amount
else:
prev_depreciation_amount = 0

depreciation_amount = get_depreciation_amount(
self,
value_after_depreciation,
finance_book,
n,
prev_depreciation_amount,
has_wdv_or_dd_non_yearly_pro_rata,
)

if not has_pro_rata or n < cint(number_of_pending_depreciations) - 1:
if not has_pro_rata or (
n < (cint(number_of_pending_depreciations) - 1) or number_of_pending_depreciations == 2
):
schedule_date = add_months(
finance_book.depreciation_start_date, n * cint(finance_book.frequency_of_depreciation)
)
Expand All @@ -320,7 +345,10 @@ def _make_depreciation_schedule(self, finance_book, start, date_of_disposal):
if date_of_disposal:
from_date = self.get_from_date(finance_book.finance_book)
depreciation_amount, days, months = self.get_pro_rata_amt(
finance_book, depreciation_amount, from_date, date_of_disposal
finance_book,
depreciation_amount,
from_date,
date_of_disposal,
)

if depreciation_amount > 0:
Expand All @@ -335,12 +363,20 @@ def _make_depreciation_schedule(self, finance_book, start, date_of_disposal):
break

# For first row
if has_pro_rata and not self.opening_accumulated_depreciation and n == 0:
if (
(has_pro_rata or has_wdv_or_dd_non_yearly_pro_rata)
and not self.opening_accumulated_depreciation
and n == 0
):
from_date = add_days(
self.available_for_use_date, -1
) # needed to calc depr amount for available_for_use_date too
depreciation_amount, days, months = self.get_pro_rata_amt(
finance_book, depreciation_amount, from_date, finance_book.depreciation_start_date
finance_book,
depreciation_amount,
from_date,
finance_book.depreciation_start_date,
has_wdv_or_dd_non_yearly_pro_rata,
)

# For first depr schedule date will be the start date
Expand All @@ -359,7 +395,11 @@ def _make_depreciation_schedule(self, finance_book, start, date_of_disposal):
depreciation_amount_without_pro_rata = depreciation_amount

depreciation_amount, days, months = self.get_pro_rata_amt(
finance_book, depreciation_amount, schedule_date, self.to_date
finance_book,
depreciation_amount,
schedule_date,
self.to_date,
has_wdv_or_dd_non_yearly_pro_rata,
)

depreciation_amount = self.get_adjusted_depreciation_amount(
Expand Down Expand Up @@ -479,28 +519,37 @@ def get_from_date(self, finance_book):
return add_days(self.available_for_use_date, -1)

# if it returns True, depreciation_amount will not be equal for the first and last rows
def check_is_pro_rata(self, row):
def check_is_pro_rata(self, row, wdv_or_dd_non_yearly=False):
has_pro_rata = False

# if not existing asset, from_date = available_for_use_date
# otherwise, if number_of_depreciations_booked = 2, available_for_use_date = 01/01/2020 and frequency_of_depreciation = 12
# from_date = 01/01/2022
from_date = self.get_modified_available_for_use_date(row)
from_date = self.get_modified_available_for_use_date(row, wdv_or_dd_non_yearly)
days = date_diff(row.depreciation_start_date, from_date) + 1

# if frequency_of_depreciation is 12 months, total_days = 365
total_days = get_total_days(row.depreciation_start_date, row.frequency_of_depreciation)
if wdv_or_dd_non_yearly:
total_days = get_total_days(row.depreciation_start_date, 12)
else:
# if frequency_of_depreciation is 12 months, total_days = 365
total_days = get_total_days(row.depreciation_start_date, row.frequency_of_depreciation)

if days < total_days:
has_pro_rata = True

return has_pro_rata

def get_modified_available_for_use_date(self, row):
return add_months(
self.available_for_use_date,
(self.number_of_depreciations_booked * row.frequency_of_depreciation),
)
def get_modified_available_for_use_date(self, row, wdv_or_dd_non_yearly=False):
if wdv_or_dd_non_yearly:
return add_months(
self.available_for_use_date,
(self.number_of_depreciations_booked * 12),
)
else:
return add_months(
self.available_for_use_date,
(self.number_of_depreciations_booked * row.frequency_of_depreciation),
)

def validate_asset_finance_books(self, row):
if flt(row.expected_value_after_useful_life) >= flt(self.gross_purchase_amount):
Expand Down Expand Up @@ -903,7 +952,12 @@ def get_depreciation_rate(self, args, on_validate=False):
float_precision = cint(frappe.db.get_default("float_precision")) or 2

if args.get("depreciation_method") == "Double Declining Balance":
return 200.0 / args.get("total_number_of_depreciations")
return 200.0 / (
(
flt(args.get("total_number_of_depreciations"), 2) * flt(args.get("frequency_of_depreciation"))
)
/ 12
)

if args.get("depreciation_method") == "Written Down Value":
if (
Expand All @@ -920,14 +974,29 @@ def get_depreciation_rate(self, args, on_validate=False):
else:
value = flt(args.get("expected_value_after_useful_life")) / flt(self.gross_purchase_amount)

depreciation_rate = math.pow(value, 1.0 / flt(args.get("total_number_of_depreciations"), 2))
depreciation_rate = math.pow(
value,
1.0
/ (
(
flt(args.get("total_number_of_depreciations"), 2)
* flt(args.get("frequency_of_depreciation"))
)
/ 12
),
)

return flt((100 * (1 - depreciation_rate)), float_precision)

def get_pro_rata_amt(self, row, depreciation_amount, from_date, to_date):
def get_pro_rata_amt(
self, row, depreciation_amount, from_date, to_date, has_wdv_or_dd_non_yearly_pro_rata=False
):
days = date_diff(to_date, from_date)
months = month_diff(to_date, from_date)
total_days = get_total_days(to_date, row.frequency_of_depreciation)
if has_wdv_or_dd_non_yearly_pro_rata:
total_days = get_total_days(to_date, 12)
else:
total_days = get_total_days(to_date, row.frequency_of_depreciation)

return (depreciation_amount * flt(days)) / flt(total_days), days, months

Expand Down Expand Up @@ -1184,27 +1253,72 @@ def get_total_days(date, frequency):


@erpnext.allow_regional
def get_depreciation_amount(asset, depreciable_value, row):
def get_depreciation_amount(
asset,
depreciable_value,
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"):
# 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:
depreciation_amount = (
flt(row.value_after_depreciation) - flt(row.expected_value_after_useful_life)
) / (date_diff(asset.to_date, asset.available_for_use_date) / 365)
# if the Depreciation Schedule is being modified after Asset Repair due to increase in asset value
elif asset.flags.increase_in_asset_value_due_to_repair:
depreciation_amount = (
flt(row.value_after_depreciation) - flt(row.expected_value_after_useful_life)
) / flt(row.total_number_of_depreciations)
# if the Depreciation Schedule is being prepared for the first time
else:
depreciation_amount = (
flt(asset.gross_purchase_amount) - flt(row.expected_value_after_useful_life)
) / flt(row.total_number_of_depreciations)
return get_straight_line_or_manual_depr_amount(asset, row)
else:
depreciation_amount = flt(depreciable_value * (flt(row.rate_of_depreciation) / 100))
return get_wdv_or_dd_depr_amount(
depreciable_value,
row.rate_of_depreciation,
row.frequency_of_depreciation,
schedule_idx,
prev_depreciation_amount,
has_wdv_or_dd_non_yearly_pro_rata,
)


return depreciation_amount
def get_straight_line_or_manual_depr_amount(asset, row):
# 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)) / (
date_diff(asset.to_date, asset.available_for_use_date) / 365
)
# if the Depreciation Schedule is being modified after Asset Repair due to increase in asset value
elif asset.flags.increase_in_asset_value_due_to_repair:
return (flt(row.value_after_depreciation) - flt(row.expected_value_after_useful_life)) / flt(
row.total_number_of_depreciations
)
# if the Depreciation Schedule is being prepared for the first time
else:
return (flt(asset.gross_purchase_amount) - flt(row.expected_value_after_useful_life)) / flt(
row.total_number_of_depreciations
)


def get_wdv_or_dd_depr_amount(
depreciable_value,
rate_of_depreciation,
frequency_of_depreciation,
schedule_idx,
prev_depreciation_amount,
has_wdv_or_dd_non_yearly_pro_rata,
):
if cint(frequency_of_depreciation) == 12:
return flt(depreciable_value) * (flt(rate_of_depreciation) / 100)
else:
if has_wdv_or_dd_non_yearly_pro_rata:
if schedule_idx == 0:
return flt(depreciable_value) * (flt(rate_of_depreciation) / 100)
elif schedule_idx % (12 / cint(frequency_of_depreciation)) == 1:
return (
flt(depreciable_value) * flt(frequency_of_depreciation) * (flt(rate_of_depreciation) / 1200)
)
else:
return prev_depreciation_amount
else:
if schedule_idx % (12 / cint(frequency_of_depreciation)) == 0:
return (
flt(depreciable_value) * flt(frequency_of_depreciation) * (flt(rate_of_depreciation) / 1200)
)
else:
return prev_depreciation_amount


@frappe.whitelist()
Expand Down
12 changes: 6 additions & 6 deletions erpnext/assets/doctype/asset/test_asset.py
View file
Original file line number Diff line number Diff line change
Expand Up @@ -818,12 +818,12 @@ def test_monthly_depreciation_by_wdv_method(self):
)

expected_schedules = [
["2022-02-28", 647.25, 647.25],
["2022-03-31", 1210.71, 1857.96],
["2022-04-30", 1053.99, 2911.95],
["2022-05-31", 917.55, 3829.5],
["2022-06-30", 798.77, 4628.27],
["2022-07-15", 371.73, 5000.0],
["2022-02-28", 310.89, 310.89],
["2022-03-31", 654.45, 965.34],
["2022-04-30", 654.45, 1619.79],
["2022-05-31", 654.45, 2274.24],
["2022-06-30", 654.45, 2928.69],
["2022-07-15", 2071.31, 5000.0],
]

schedules = [
Expand Down

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