fix: manual depr entry not updating asset value [v14] (#33788)

* fix: get value_after_depreciation functions and manual depr entry not updating asset value

* fix: reflect manual depr entry in chart and fixed asset register

* fix: add linked JEs in asset connections

* chore: add test

* chore: add patch and fix some things

* chore: get depreciation_expense_account properly

* chore: fix patch

* chore: fix patch

* chore: fix patch again

* chore: rename var in patch

* fix: filter assets with finance books properly

* chore: refactor get_value_after_depreciation

* chore: use dict format for filters in assets_linked_to_fb

* chore: refactor update_asset_value

* chore: sort manual depr entries

erpnext/accounts/doctype/journal_entry/journal_entry.py

@@ -81,6 +81,7 @@ def on_submit(self):
 		self.check_credit_limit()
 		self.make_gl_entries()
 		self.update_advance_paid()
+		self.update_asset_value()
 		self.update_inter_company_jv()
 		self.update_invoice_discounting()
 
@@ -225,6 +226,34 @@ def apply_tax_withholding(self):
 		for d in to_remove:
 			self.remove(d)
 
+	def update_asset_value(self):
+		if self.voucher_type != "Depreciation Entry":
+			return
+
+		processed_assets = []
+
+		for d in self.get("accounts"):
+			if (
+				d.reference_type == "Asset" and d.reference_name and d.reference_name not in processed_assets
+			):
+				processed_assets.append(d.reference_name)
+
+				asset = frappe.db.get_value(
+					"Asset", d.reference_name, ["calculate_depreciation", "value_after_depreciation"], as_dict=1
+				)
+
+				if asset.calculate_depreciation:
+					continue
+
+				depr_value = d.debit or d.credit
+
+				frappe.db.set_value(
+					"Asset",
+					d.reference_name,
+					"value_after_depreciation",
+					asset.value_after_depreciation - depr_value,
+				)
+
 	def update_inter_company_jv(self):
 		if (
 			self.voucher_type == "Inter Company Journal Entry"
@@ -283,19 +312,39 @@ def unlink_advance_entry_reference(self):
 				d.db_update()
 
 	def unlink_asset_reference(self):
+		if self.voucher_type != "Depreciation Entry":
+			return
+
+		processed_assets = []
+
 		for d in self.get("accounts"):
-			if d.reference_type == "Asset" and d.reference_name:
+			if (
+				d.reference_type == "Asset" and d.reference_name and d.reference_name not in processed_assets
+			):
+				processed_assets.append(d.reference_name)
+
 				asset = frappe.get_doc("Asset", d.reference_name)
-				for s in asset.get("schedules"):
-					if s.journal_entry == self.name:
-						s.db_set("journal_entry", None)
 
-						idx = cint(s.finance_book_id) or 1
-						finance_books = asset.get("finance_books")[idx - 1]
-						finance_books.value_after_depreciation += s.depreciation_amount
-						finance_books.db_update()
+				if asset.calculate_depreciation:
+					for s in asset.get("schedules"):
+						if s.journal_entry == self.name:
+							s.db_set("journal_entry", None)
+
+							idx = cint(s.finance_book_id) or 1
+							finance_books = asset.get("finance_books")[idx - 1]
+							finance_books.value_after_depreciation += s.depreciation_amount
+							finance_books.db_update()
 
-						asset.set_status()
+							asset.set_status()
+				else:
+					depr_value = d.debit or d.credit
+
+					frappe.db.set_value(
+						"Asset",
+						d.reference_name,
+						"value_after_depreciation",
+						asset.value_after_depreciation + depr_value,
+					)
 
 	def unlink_inter_company_jv(self):
 		if (

erpnext/assets/doctype/asset/asset.js

@@ -205,7 +205,7 @@ frappe.ui.form.on('Asset', {
 		})
 	},
 
-	setup_chart: function(frm) {
+	setup_chart: async function(frm) {
 		if(frm.doc.finance_books.length > 1) {
 			return
 		}
@@ -223,20 +223,34 @@ frappe.ui.form.on('Asset', {
 				flt(frm.doc.opening_accumulated_depreciation));
 		}
 
-		$.each(frm.doc.schedules || [], function(i, v) {
-			x_intervals.push(v.schedule_date);
-			var asset_value = flt(frm.doc.gross_purchase_amount) - flt(v.accumulated_depreciation_amount);
-			if(v.journal_entry) {
-				last_depreciation_date = v.schedule_date;
-				asset_values.push(asset_value);
-			} else {
-				if (in_list(["Scrapped", "Sold"], frm.doc.status)) {
-					asset_values.push(null);
+		if(frm.doc.calculate_depreciation) {
+			$.each(frm.doc.schedules || [], function(i, v) {
+				x_intervals.push(v.schedule_date);
+				var asset_value = flt(frm.doc.gross_purchase_amount) - flt(v.accumulated_depreciation_amount);
+				if(v.journal_entry) {
+					last_depreciation_date = v.schedule_date;
+					asset_values.push(asset_value);
 				} else {
-					asset_values.push(asset_value)
+					if (in_list(["Scrapped", "Sold"], frm.doc.status)) {
+						asset_values.push(null);
+					} else {
+						asset_values.push(asset_value)
+					}
 				}
-			}
-		});
+			});
+		} else {
+			let depr_entries = (await frappe.call({
+				method: "get_manual_depreciation_entries",
+				doc: frm.doc,
+			})).message;
+
+			$.each(depr_entries || [], function(i, v) {
+				x_intervals.push(v.posting_date);
+				last_depreciation_date = v.posting_date;
+				let last_asset_value = asset_values[asset_values.length - 1]
+				asset_values.push(last_asset_value - v.value);
+			});
+		}
 
 		if(in_list(["Scrapped", "Sold"], frm.doc.status)) {
 			x_intervals.push(frm.doc.disposal_date);

erpnext/assets/doctype/asset/asset.json

@@ -519,9 +519,15 @@
    "group": "Value",
    "link_doctype": "Asset Value Adjustment",
    "link_fieldname": "asset"
+  },
+  {
+   "group": "Journal Entry",
+   "link_doctype": "Journal Entry",
+   "link_fieldname": "reference_name",
+   "table_fieldname": "accounts"
   }
  ],
- "modified": "2023-01-16 23:35:37.423100",
+ "modified": "2023-01-25 17:45:48.649543",
  "modified_by": "Administrator",
  "module": "Assets",
  "name": "Asset",

erpnext/assets/doctype/asset/asset.py

@@ -244,7 +244,7 @@ def make_depreciation_schedule(self, date_of_disposal):
 	def _make_depreciation_schedule(self, finance_book, start, date_of_disposal):
 		self.validate_asset_finance_books(finance_book)
 
-		value_after_depreciation = self._get_value_after_depreciation(finance_book)
+		value_after_depreciation = self._get_value_after_depreciation_for_making_schedule(finance_book)
 		finance_book.value_after_depreciation = value_after_depreciation
 
 		number_of_pending_depreciations = cint(finance_book.total_number_of_depreciations) - cint(
@@ -377,8 +377,7 @@ def sort_depreciation_schedule(self):
 		for idx, s in enumerate(self.schedules, 1):
 			s.idx = idx
 
-	def _get_value_after_depreciation(self, finance_book):
-		# value_after_depreciation - current Asset value
+	def _get_value_after_depreciation_for_making_schedule(self, finance_book):
 		if self.docstatus == 1 and finance_book.value_after_depreciation:
 			value_after_depreciation = flt(finance_book.value_after_depreciation)
 		else:
@@ -567,7 +566,9 @@ def set_accumulated_depreciation(
 
 			if int(d.finance_book_id) not in finance_books:
 				accumulated_depreciation = flt(self.opening_accumulated_depreciation)
-				value_after_depreciation = flt(self.get_value_after_depreciation(d.finance_book_id))
+				value_after_depreciation = flt(
+					self.get("finance_books")[cint(d.finance_book_id) - 1].value_after_depreciation
+				)
 				finance_books.append(int(d.finance_book_id))
 
 			depreciation_amount = flt(d.depreciation_amount, d.precision("depreciation_amount"))
@@ -592,9 +593,6 @@ def set_accumulated_depreciation(
 				accumulated_depreciation, d.precision("accumulated_depreciation_amount")
 			)
 
-	def get_value_after_depreciation(self, idx):
-		return flt(self.get("finance_books")[cint(idx) - 1].value_after_depreciation)
-
 	def validate_expected_value_after_useful_life(self):
 		for row in self.get("finance_books"):
 			accumulated_depreciation_after_full_schedule = [
@@ -649,15 +647,20 @@ def cancel_movement_entries(self):
 			movement.cancel()
 
 	def delete_depreciation_entries(self):
-		for d in self.get("schedules"):
-			if d.journal_entry:
-				frappe.get_doc("Journal Entry", d.journal_entry).cancel()
-				d.db_set("journal_entry", None)
-
-		self.db_set(
-			"value_after_depreciation",
-			(flt(self.gross_purchase_amount) - flt(self.opening_accumulated_depreciation)),
-		)
+		if self.calculate_depreciation:
+			for d in self.get("schedules"):
+				if d.journal_entry:
+					frappe.get_doc("Journal Entry", d.journal_entry).cancel()
+		else:
+			depr_entries = self.get_manual_depreciation_entries()
+
+			for depr_entry in depr_entries or []:
+				frappe.get_doc("Journal Entry", depr_entry.name).cancel()
+
+			self.db_set(
+				"value_after_depreciation",
+				(flt(self.gross_purchase_amount) - flt(self.opening_accumulated_depreciation)),
+			)
 
 	def set_status(self, status=None):
 		"""Get and update status"""
@@ -688,6 +691,17 @@ def get_status(self):
 			status = "Cancelled"
 		return status
 
+	def get_value_after_depreciation(self, finance_book=None):
+		if not self.calculate_depreciation:
+			return self.value_after_depreciation
+
+		if not finance_book:
+			return self.get("finance_books")[0].value_after_depreciation
+
+		for row in self.get("finance_books"):
+			if finance_book == row.finance_book:
+				return row.value_after_depreciation
+
 	def get_default_finance_book_idx(self):
 		if not self.get("default_finance_book") and self.company:
 			self.default_finance_book = erpnext.get_default_finance_book(self.company)
@@ -813,6 +827,24 @@ def make_gl_entries(self):
 			make_gl_entries(gl_entries)
 			self.db_set("booked_fixed_asset", 1)
 
+	@frappe.whitelist()
+	def get_manual_depreciation_entries(self):
+		(_, _, depreciation_expense_account) = get_depreciation_accounts(self)
+
+		gle = frappe.qb.DocType("GL Entry")
+
+		records = (
+			frappe.qb.from_(gle)
+			.select(gle.voucher_no.as_("name"), gle.debit.as_("value"), gle.posting_date)
+			.where(gle.against_voucher == self.name)
+			.where(gle.account == depreciation_expense_account)
+			.where(gle.debit != 0)
+			.where(gle.is_cancelled == 0)
+			.orderby(gle.posting_date)
+		).run(as_dict=True)
+
+		return records
+
 	@frappe.whitelist()
 	def get_depreciation_rate(self, args, on_validate=False):
 		if isinstance(args, str):
@@ -857,7 +889,6 @@ def update_maintenance_status():
 
 
 def make_post_gl_entry():
-
 	asset_categories = frappe.db.get_all("Asset Category", fields=["name", "enable_cwip_accounting"])
 
 	for asset_category in asset_categories:
@@ -1010,7 +1041,7 @@ def make_journal_entry(asset_name):
 		depreciation_expense_account,
 	) = get_depreciation_accounts(asset)
 
-	depreciation_cost_center, depreciation_series = frappe.db.get_value(
+	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
@@ -1075,6 +1106,13 @@ def is_cwip_accounting_enabled(asset_category):
 	return cint(frappe.db.get_value("Asset Category", asset_category, "enable_cwip_accounting"))
 
 
+@frappe.whitelist()
+def get_asset_value_after_depreciation(asset_name, finance_book=None):
+	asset = frappe.get_doc("Asset", asset_name)
+
+	return asset.get_value_after_depreciation(finance_book)
+
+
 def get_total_days(date, frequency):
 	period_start_date = add_months(date, cint(frequency) * -1)
 

erpnext/assets/doctype/asset/depreciation.py

@@ -494,18 +494,8 @@ def get_asset_details(asset, finance_book=None):
 	disposal_account, depreciation_cost_center = get_disposal_account_and_cost_center(asset.company)
 	depreciation_cost_center = asset.cost_center or depreciation_cost_center
 
-	idx = 1
-	if finance_book:
-		for d in asset.finance_books:
-			if d.finance_book == finance_book:
-				idx = d.idx
-				break
-
-	value_after_depreciation = (
-		asset.finance_books[idx - 1].value_after_depreciation
-		if asset.calculate_depreciation
-		else asset.value_after_depreciation
-	)
+	value_after_depreciation = asset.get_value_after_depreciation(finance_book)
+
 	accumulated_depr_amount = flt(asset.gross_purchase_amount) - flt(value_after_depreciation)
 
 	return (

erpnext/assets/doctype/asset/test_asset.py

@@ -15,6 +15,7 @@
 	nowdate,
 )
 
+from erpnext.accounts.doctype.journal_entry.test_journal_entry import make_journal_entry
 from erpnext.accounts.doctype.purchase_invoice.test_purchase_invoice import make_purchase_invoice
 from erpnext.assets.doctype.asset.asset import (
 	make_sales_invoice,
@@ -1442,6 +1443,36 @@ def test_depreciation_on_final_day_of_the_month(self):
 		for i, schedule in enumerate(asset.schedules):
 			self.assertEqual(getdate(expected_dates[i]), getdate(schedule.schedule_date))
 
+	def test_manual_depreciation_for_existing_asset(self):
+		asset = create_asset(
+			item_code="Macbook Pro",
+			is_existing_asset=1,
+			purchase_date="2020-01-30",
+			available_for_use_date="2020-01-30",
+			submit=1,
+		)
+
+		self.assertEqual(asset.status, "Submitted")
+		self.assertEqual(asset.get("value_after_depreciation"), 100000)
+
+		jv = make_journal_entry(
+			"_Test Depreciations - _TC", "_Test Accumulated Depreciations - _TC", 100, save=False
+		)
+		for d in jv.accounts:
+			d.reference_type = "Asset"
+			d.reference_name = asset.name
+		jv.voucher_type = "Depreciation Entry"
+		jv.insert()
+		jv.submit()
+
+		asset.reload()
+		self.assertEqual(asset.get("value_after_depreciation"), 99900)
+
+		jv.cancel()
+
+		asset.reload()
+		self.assertEqual(asset.get("value_after_depreciation"), 100000)
+
 
 def create_asset_data():
 	if not frappe.db.exists("Asset Category", "Computers"):