feat: account heads changed along with journal entry type and descrip… (

#42845)

* feat: account heads changed along with journal entry type and description

* feat: added patch for difference_amount for asset value adjustment and refactor

---------

Co-authored-by: “rahulgupta8848” <“[email protected]”>

erpnext/assets/doctype/asset_value_adjustment/asset_value_adjustment.js

@@ -5,7 +5,6 @@ frappe.provide("erpnext.accounts.dimensions");
 
 frappe.ui.form.on("Asset Value Adjustment", {
 	setup: function (frm) {
-		frm.add_fetch("company", "cost_center", "cost_center");
 		frm.set_query("cost_center", function () {
 			return {
 				filters: {
@@ -22,6 +21,14 @@ frappe.ui.form.on("Asset Value Adjustment", {
 				},
 			};
 		});
+		frm.set_query("difference_account", function () {
+			return {
+				filters: {
+					company: frm.doc.company,
+					is_group: 0,
+				},
+			};
+		});
 	},
 
 	onload: function (frm) {
@@ -37,7 +44,7 @@ frappe.ui.form.on("Asset Value Adjustment", {
 	},
 
 	asset: function (frm) {
-		frm.trigger("set_current_asset_value");
+		frm.trigger("set_acc_dimension");
 	},
 
 	finance_book: function (frm) {
@@ -60,4 +67,15 @@ frappe.ui.form.on("Asset Value Adjustment", {
 			});
 		}
 	},
+
+	set_acc_dimension: function (frm) {
+		if (frm.doc.asset) {
+			frm.call({
+				method: "erpnext.assets.doctype.asset_value_adjustment.asset_value_adjustment.get_value_of_accounting_dimensions",
+				args: {
+					asset_name: frm.doc.asset,
+				},
+			});
+		}
+	},
 });

erpnext/assets/doctype/asset_value_adjustment/asset_value_adjustment.json

@@ -17,6 +17,7 @@
   "new_asset_value",
   "column_break_11",
   "difference_amount",
+  "difference_account",
   "journal_entry",
   "accounting_dimensions_section",
   "cost_center",
@@ -54,6 +55,7 @@
    "fieldtype": "Link",
    "label": "Journal Entry",
    "options": "Journal Entry",
+   "no_copy": 1,
    "read_only": 1
   },
   {
@@ -79,6 +81,7 @@
    "fieldtype": "Currency",
    "in_list_view": 1,
    "label": "New Asset Value",
+   "no_copy": 1,
    "reqd": 1
   },
   {
@@ -120,12 +123,20 @@
   {
    "fieldname": "column_break_11",
    "fieldtype": "Column Break"
+  },
+  {
+    "fieldname": "difference_account",
+    "fieldtype": "Link",
+    "label": "Difference Account",
+    "no_copy": 1,
+    "options": "Account",
+    "reqd": 1
   }
  ],
  "index_web_pages_for_search": 1,
  "is_submittable": 1,
  "links": [],
- "modified": "2024-03-27 13:06:36.004049",
+ "modified": "2024-08-13 16:21:18.639208",
  "modified_by": "Administrator",
  "module": "Assets",
  "name": "Asset Value Adjustment",

erpnext/assets/doctype/asset_value_adjustment/asset_value_adjustment.py

@@ -34,6 +34,7 @@ class AssetValueAdjustment(Document):
 		cost_center: DF.Link | None
 		current_asset_value: DF.Currency
 		date: DF.Date
+		difference_account: DF.Link
 		difference_amount: DF.Currency
 		finance_book: DF.Link | None
 		journal_entry: DF.Link | None
@@ -47,6 +48,7 @@ def validate(self):
 
 	def on_submit(self):
 		self.make_depreciation_entry()
+		self.set_value_after_depreciation()
 		self.update_asset(self.new_asset_value)
 		add_asset_activity(
 			self.asset,
@@ -76,7 +78,10 @@ def validate_date(self):
 			)
 
 	def set_difference_amount(self):
-		self.difference_amount = flt(self.current_asset_value - self.new_asset_value)
+		self.difference_amount = flt(self.new_asset_value - self.current_asset_value)
+
+	def set_value_after_depreciation(self):
+		frappe.db.set_value("Asset", self.asset, "value_after_depreciation", self.new_asset_value)
 
 	def set_current_asset_value(self):
 		if not self.current_asset_value and self.asset:
@@ -85,7 +90,7 @@ def set_current_asset_value(self):
 	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.asset_category, asset.company)
@@ -95,28 +100,41 @@ def make_depreciation_entry(self):
 		)
 
 		je = frappe.new_doc("Journal Entry")
-		je.voucher_type = "Depreciation Entry"
+		je.voucher_type = "Journal Entry"
 		je.naming_series = depreciation_series
 		je.posting_date = self.date
 		je.company = self.company
-		je.remark = f"Depreciation Entry against {self.asset} worth {self.difference_amount}"
+		je.remark = f"Revaluation Entry against {self.asset} worth {self.difference_amount}"
 		je.finance_book = self.finance_book
 
-		credit_entry = {
-			"account": accumulated_depreciation_account,
-			"credit_in_account_currency": self.difference_amount,
-			"cost_center": depreciation_cost_center or self.cost_center,
+		entry_template = {
+			"cost_center": self.cost_center or depreciation_cost_center,
 			"reference_type": "Asset",
-			"reference_name": self.asset,
+			"reference_name": asset.name,
 		}
 
-		debit_entry = {
-			"account": depreciation_expense_account,
-			"debit_in_account_currency": self.difference_amount,
-			"cost_center": depreciation_cost_center or self.cost_center,
-			"reference_type": "Asset",
-			"reference_name": self.asset,
-		}
+		if self.difference_amount < 0:
+			credit_entry = {
+				"account": fixed_asset_account,
+				"credit_in_account_currency": -self.difference_amount,
+				**entry_template,
+			}
+			debit_entry = {
+				"account": self.difference_account,
+				"debit_in_account_currency": -self.difference_amount,
+				**entry_template,
+			}
+		elif self.difference_amount > 0:
+			credit_entry = {
+				"account": self.difference_account,
+				"credit_in_account_currency": self.difference_amount,
+				**entry_template,
+			}
+			debit_entry = {
+				"account": fixed_asset_account,
+				"debit_in_account_currency": self.difference_amount,
+				**entry_template,
+			}
 
 		accounting_dimensions = get_checks_for_pl_and_bs_accounts()
 
@@ -179,3 +197,9 @@ def update_asset(self, asset_value=None):
 		)
 		asset.flags.ignore_validate_update_after_submit = True
 		asset.save()
+
+
+@frappe.whitelist()
+def get_value_of_accounting_dimensions(asset_name):
+	dimension_fields = [*frappe.get_list("Accounting Dimension", pluck="fieldname"), "cost_center"]
+	return frappe.db.get_value("Asset", asset_name, fieldname=dimension_fields, as_dict=True)

erpnext/assets/doctype/asset_value_adjustment/test_asset_value_adjustment.py

@@ -93,8 +93,8 @@ def test_asset_depreciation_value_adjustment(self):
 		self.assertEqual(first_asset_depr_schedule.status, "Cancelled")
 
 		expected_gle = (
-			("_Test Accumulated Depreciations - _TC", 0.0, 4625.29),
-			("_Test Depreciations - _TC", 4625.29, 0.0),
+			("_Test Difference Account - _TC", 4625.29, 0.0),
+			("_Test Fixed Asset - _TC", 0.0, 4625.29),
 		)
 
 		gle = frappe.db.sql(
@@ -177,8 +177,8 @@ def test_depreciation_after_cancelling_asset_repair(self):
 
 		# Test gl entry creted from asset value adjustemnet
 		expected_gle = (
-			("_Test Accumulated Depreciations - _TC", 0.0, 5625.29),
-			("_Test Depreciations - _TC", 5625.29, 0.0),
+			("_Test Difference Account - _TC", 5625.29, 0.0),
+			("_Test Fixed Asset - _TC", 0.0, 5625.29),
 		)
 
 		gle = frappe.db.sql(
@@ -259,6 +259,39 @@ def test_depreciation_after_cancelling_asset_repair(self):
 
 		self.assertEqual(schedules, expected_schedules)
 
+	def test_difference_amount(self):
+		pr = make_purchase_receipt(item_code="Macbook Pro", qty=1, rate=120000.0, location="Test Location")
+
+		asset_name = frappe.db.get_value("Asset", {"purchase_receipt": pr.name}, "name")
+		asset_doc = frappe.get_doc("Asset", asset_name)
+		asset_doc.calculate_depreciation = 1
+		asset_doc.available_for_use_date = "2023-01-15"
+		asset_doc.purchase_date = "2023-01-15"
+
+		asset_doc.append(
+			"finance_books",
+			{
+				"expected_value_after_useful_life": 200,
+				"depreciation_method": "Straight Line",
+				"total_number_of_depreciations": 12,
+				"frequency_of_depreciation": 1,
+				"depreciation_start_date": "2023-01-31",
+			},
+		)
+		asset_doc.submit()
+
+		adj_doc = make_asset_value_adjustment(
+			asset=asset_doc.name,
+			current_asset_value=54000,
+			new_asset_value=50000.0,
+			date="2023-08-21",
+		)
+		adj_doc.submit()
+		difference_amount = adj_doc.new_asset_value - adj_doc.current_asset_value
+		self.assertEqual(difference_amount, -4000)
+		asset_doc.load_from_db()
+		self.assertEqual(asset_doc.value_after_depreciation, 50000.0)
+
 
 def make_asset_value_adjustment(**args):
 	args = frappe._dict(args)
@@ -272,7 +305,22 @@ def make_asset_value_adjustment(**args):
 			"new_asset_value": args.new_asset_value,
 			"current_asset_value": args.current_asset_value,
 			"cost_center": args.cost_center or "Main - _TC",
+			"difference_account": make_difference_account(),
 		}
 	).insert()
 
 	return doc
+
+
+def make_difference_account(**args):
+	account = "_Test Difference Account - _TC"
+	if not frappe.db.exists("Account", account):
+		acc = frappe.new_doc("Account")
+		acc.account_name = "_Test Difference Account"
+		acc.parent_account = "Direct Income - _TC"
+		acc.company = "_Test Company"
+		acc.is_group = 0
+		acc.insert()
+		return acc.name
+	else:
+		return account

erpnext/hooks.py

@@ -547,6 +547,8 @@
 	"Payment Reconciliation",
 	"Payment Reconciliation Allocation",
 	"Payment Request",
+	"Asset Movement Item",
+	"Asset Depreciation Schedule",
 ]
 
 get_matching_queries = (

erpnext/patches.txt

@@ -378,3 +378,4 @@ erpnext.patches.v15_0.do_not_use_batchwise_valuation
 erpnext.patches.v15_0.drop_index_posting_datetime_from_sle
 erpnext.patches.v15_0.add_disassembly_order_stock_entry_type #1
 erpnext.patches.v15_0.set_standard_stock_entry_type
+erpnext.patches.v15_0.set_difference_amount_in_asset_value_adjustment

erpnext/patches/v15_0/set_difference_amount_in_asset_value_adjustment.py

@@ -0,0 +1,10 @@
+import frappe
+
+
+def execute():
+	AssetValueAdjustment = frappe.qb.DocType("Asset Value Adjustment")
+
+	frappe.qb.update(AssetValueAdjustment).set(
+		AssetValueAdjustment.difference_amount,
+		AssetValueAdjustment.new_asset_value - AssetValueAdjustment.current_asset_value,
+	).where(AssetValueAdjustment.docstatus != 2).run()