Merge pull request #38405 from frappe/mergify/bp/version-14/pr-38404

feat: shift depreciation for assets [v14] [backport of #38327] (backport #38404)

erpnext/assets/doctype/asset/asset.js

@@ -323,12 +323,15 @@ frappe.ui.form.on('Asset', {
 
 	make_schedules_editable: function(frm) {
 		if (frm.doc.finance_books) {
-			var is_editable = frm.doc.finance_books.filter(d => d.depreciation_method == "Manual").length > 0
+			var is_manual_hence_editable = frm.doc.finance_books.filter(d => d.depreciation_method == "Manual").length > 0
+				? true : false;
+			var is_shift_hence_editable = frm.doc.finance_books.filter(d => d.shift_based).length > 0
 				? true : false;
 
-			frm.toggle_enable("schedules", is_editable);
-			frm.fields_dict["schedules"].grid.toggle_enable("schedule_date", is_editable);
-			frm.fields_dict["schedules"].grid.toggle_enable("depreciation_amount", is_editable);
+			frm.toggle_enable("depreciation_schedule", is_manual_hence_editable || is_shift_hence_editable);
+			frm.fields_dict["depreciation_schedule"].grid.toggle_enable("schedule_date", is_manual_hence_editable);
+			frm.fields_dict["depreciation_schedule"].grid.toggle_enable("depreciation_amount", is_manual_hence_editable);
+			frm.fields_dict["depreciation_schedule"].grid.toggle_enable("shift", is_shift_hence_editable);
 		}
 	},
 

erpnext/assets/doctype/asset/asset.py

@@ -43,6 +43,7 @@ def validate(self):
 		self.validate_finance_books()
 		if not self.split_from:
 			self.prepare_depreciation_data()
+			self.update_shift_depr_schedule()
 		self.validate_gross_and_purchase_amount()
 		if self.get("schedules"):
 			self.validate_expected_value_after_useful_life()
@@ -104,6 +105,13 @@ def prepare_depreciation_data(
 					self.opening_accumulated_depreciation
 				)
 
+	def update_shift_depr_schedule(self):
+		if not any(fb.get("shift_based") for fb in self.finance_books) or self.docstatus != 0:
+			return
+
+		self.make_depreciation_schedule()
+		self.set_accumulated_depreciation()
+
 	def should_prepare_depreciation_schedule(self):
 		if not self.get("schedules"):
 			return True
@@ -318,7 +326,7 @@ def set_depreciation_rate(self):
 				self.get_depreciation_rate(d, on_validate=True), d.precision("rate_of_depreciation")
 			)
 
-	def make_depreciation_schedule(self, date_of_disposal, value_after_depreciation=None):
+	def make_depreciation_schedule(self, date_of_disposal=None, value_after_depreciation=None):
 		if not self.get("schedules"):
 			self.schedules = []
 
@@ -410,13 +418,7 @@ def _make_depreciation_schedule(
 				)
 
 				if depreciation_amount > 0:
-					self._add_depreciation_row(
-						date_of_disposal,
-						depreciation_amount,
-						finance_book.depreciation_method,
-						finance_book.finance_book,
-						finance_book.idx,
-					)
+					self._add_depreciation_row(date_of_disposal, depreciation_amount, finance_book, n)
 
 				break
 
@@ -498,25 +500,27 @@ def _make_depreciation_schedule(
 				skip_row = True
 
 			if flt(depreciation_amount, self.precision("gross_purchase_amount")) > 0:
-				self._add_depreciation_row(
-					schedule_date,
-					depreciation_amount,
-					finance_book.depreciation_method,
-					finance_book.finance_book,
-					finance_book.idx,
-				)
+				self._add_depreciation_row(schedule_date, depreciation_amount, finance_book, n)
+
+	def _add_depreciation_row(self, schedule_date, depreciation_amount, finance_book, schedule_idx):
+		if finance_book.shift_based:
+			shift = (
+				self.schedules_before_clearing[schedule_idx].shift
+				if self.schedules_before_clearing and len(self.schedules_before_clearing) > schedule_idx
+				else frappe.get_cached_value("Asset Shift Factor", {"default": 1}, "shift_name")
+			)
+		else:
+			shift = None
 
-	def _add_depreciation_row(
-		self, schedule_date, depreciation_amount, depreciation_method, finance_book, finance_book_id
-	):
 		self.append(
 			"schedules",
 			{
 				"schedule_date": schedule_date,
 				"depreciation_amount": depreciation_amount,
-				"depreciation_method": depreciation_method,
-				"finance_book": finance_book,
-				"finance_book_id": finance_book_id,
+				"depreciation_method": finance_book.depreciation_method,
+				"finance_book": finance_book.finance_book,
+				"finance_book_id": finance_book.idx,
+				"shift": shift,
 			},
 		)
 
@@ -545,6 +549,8 @@ def clear_depreciation_schedule(self):
 		num_of_depreciations_completed = 0
 		depr_schedule = []
 
+		self.schedules_before_clearing = self.get("schedules")
+
 		for schedule in self.get("schedules"):
 			# to update start when there are JEs linked with all the schedule rows corresponding to an FB
 			if len(start) == (int(schedule.finance_book_id) - 2):
@@ -752,10 +758,12 @@ def set_accumulated_depreciation(
 				and not date_of_return
 			):
 				book = self.get("finance_books")[cint(d.finance_book_id) - 1]
-				depreciation_amount += flt(
-					value_after_depreciation - flt(book.expected_value_after_useful_life),
-					d.precision("depreciation_amount"),
-				)
+
+				if not book.shift_based:
+					depreciation_amount += flt(
+						value_after_depreciation - flt(book.expected_value_after_useful_life),
+						d.precision("depreciation_amount"),
+					)
 
 			d.depreciation_amount = depreciation_amount
 			accumulated_depreciation += d.depreciation_amount
@@ -1217,6 +1225,7 @@ def get_item_details(item_code, asset_category, gross_purchase_amount):
 				"total_number_of_depreciations": d.total_number_of_depreciations,
 				"frequency_of_depreciation": d.frequency_of_depreciation,
 				"daily_prorata_based": d.daily_prorata_based,
+				"shift_based": d.shift_based,
 				"salvage_value_percentage": d.salvage_value_percentage,
 				"expected_value_after_useful_life": flt(gross_purchase_amount)
 				* flt(d.salvage_value_percentage / 100),
@@ -1385,6 +1394,9 @@ def get_updated_rate_of_depreciation_for_wdv_and_dd(asset, depreciable_value, fb
 def get_straight_line_or_manual_depr_amount(
 	asset, row, schedule_idx, number_of_pending_depreciations
 ):
+	if row.shift_based:
+		return get_shift_depr_amount(asset, row, schedule_idx)
+
 	# 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)) / (
@@ -1479,6 +1491,40 @@ def get_straight_line_or_manual_depr_amount(
 			) / flt(row.total_number_of_depreciations - asset.number_of_depreciations_booked)
 
 
+def get_shift_depr_amount(asset, row, schedule_idx):
+	if asset.get("__islocal") and not asset.flags.shift_allocation:
+		return (
+			flt(asset.gross_purchase_amount)
+			- flt(asset.opening_accumulated_depreciation)
+			- flt(row.expected_value_after_useful_life)
+		) / flt(row.total_number_of_depreciations - asset.number_of_depreciations_booked)
+
+	asset_shift_factors_map = get_asset_shift_factors_map()
+	shift = (
+		asset.schedules_before_clearing[schedule_idx].shift
+		if len(asset.schedules_before_clearing) > schedule_idx
+		else None
+	)
+	shift_factor = asset_shift_factors_map.get(shift) if shift else 0
+
+	shift_factors_sum = sum(
+		flt(asset_shift_factors_map.get(schedule.shift)) for schedule in asset.schedules_before_clearing
+	)
+
+	return (
+		(
+			flt(asset.gross_purchase_amount)
+			- flt(asset.opening_accumulated_depreciation)
+			- flt(row.expected_value_after_useful_life)
+		)
+		/ flt(shift_factors_sum)
+	) * shift_factor
+
+
+def get_asset_shift_factors_map():
+	return dict(frappe.db.get_all("Asset Shift Factor", ["shift_name", "shift_factor"], as_list=True))
+
+
 def get_wdv_or_dd_depr_amount(
 	depreciable_value,
 	rate_of_depreciation,

erpnext/assets/doctype/asset/test_asset.py

@@ -1706,6 +1706,7 @@ def create_asset(**args):
 				"expected_value_after_useful_life": args.expected_value_after_useful_life or 0,
 				"depreciation_start_date": args.depreciation_start_date,
 				"daily_prorata_based": args.daily_prorata_based or 0,
+				"shift_based": args.shift_based or 0,
 			},
 		)
 

erpnext/assets/doctype/asset_finance_book/asset_finance_book.json

@@ -9,6 +9,7 @@
   "depreciation_method",
   "total_number_of_depreciations",
   "daily_prorata_based",
+  "shift_based",
   "column_break_5",
   "frequency_of_depreciation",
   "depreciation_start_date",
@@ -93,12 +94,19 @@
    "fieldname": "daily_prorata_based",
    "fieldtype": "Check",
    "label": "Depreciate based on daily pro-rata"
+  },
+  {
+   "default": "0",
+   "depends_on": "eval:doc.depreciation_method == \"Straight Line\"",
+   "fieldname": "shift_based",
+   "fieldtype": "Check",
+   "label": "Depreciate based on shifts"
   }
  ],
  "index_web_pages_for_search": 1,
  "istable": 1,
  "links": [],
- "modified": "2023-11-03 22:21:52.090191",
+ "modified": "2023-11-29 03:53:03.591098",
  "modified_by": "Administrator",
  "module": "Assets",
  "name": "Asset Finance Book",

erpnext/assets/doctype/asset_shift_allocation/asset_shift_allocation.js

@@ -0,0 +1,15 @@
+// Copyright (c) 2023, Frappe Technologies Pvt. Ltd. and contributors
+// For license information, please see license.txt
+
+frappe.ui.form.on('Asset Shift Allocation', {
+	onload: function(frm) {
+		frm.events.make_schedules_editable(frm);
+	},
+
+	make_schedules_editable: function(frm) {
+		frm.toggle_enable("depreciation_schedule", true);
+		frm.fields_dict["depreciation_schedule"].grid.toggle_enable("schedule_date", false);
+		frm.fields_dict["depreciation_schedule"].grid.toggle_enable("depreciation_amount", false);
+		frm.fields_dict["depreciation_schedule"].grid.toggle_enable("shift", true);
+	}
+});

erpnext/assets/doctype/asset_shift_allocation/asset_shift_allocation.json

@@ -0,0 +1,115 @@
+{
+ "actions": [],
+ "allow_rename": 1,
+ "autoname": "naming_series:",
+ "creation": "2023-11-29 04:01:33.796458",
+ "default_view": "List",
+ "doctype": "DocType",
+ "editable_grid": 1,
+ "engine": "InnoDB",
+ "field_order": [
+  "section_break_esaa",
+  "asset",
+  "naming_series",
+  "column_break_tdae",
+  "finance_book",
+  "amended_from",
+  "depreciation_schedule_section",
+  "depreciation_schedule"
+ ],
+ "fields": [
+  {
+   "fieldname": "section_break_esaa",
+   "fieldtype": "Section Break"
+  },
+  {
+   "fieldname": "asset",
+   "fieldtype": "Link",
+   "in_list_view": 1,
+   "label": "Asset",
+   "options": "Asset",
+   "reqd": 1
+  },
+  {
+   "fieldname": "naming_series",
+   "fieldtype": "Select",
+   "in_list_view": 1,
+   "label": "Naming Series",
+   "options": "ACC-ASA-.YYYY.-",
+   "reqd": 1
+  },
+  {
+   "fieldname": "column_break_tdae",
+   "fieldtype": "Column Break"
+  },
+  {
+   "fieldname": "finance_book",
+   "fieldtype": "Link",
+   "label": "Finance Book",
+   "options": "Finance Book"
+  },
+  {
+   "depends_on": "eval:!doc.__islocal",
+   "fieldname": "depreciation_schedule_section",
+   "fieldtype": "Section Break",
+   "label": "Depreciation Schedule"
+  },
+  {
+   "fieldname": "depreciation_schedule",
+   "fieldtype": "Table",
+   "label": "Depreciation Schedule",
+   "options": "Depreciation Schedule"
+  },
+  {
+   "fieldname": "amended_from",
+   "fieldtype": "Link",
+   "label": "Amended From",
+   "no_copy": 1,
+   "options": "Asset Shift Allocation",
+   "print_hide": 1,
+   "read_only": 1
+  }
+ ],
+ "index_web_pages_for_search": 1,
+ "is_submittable": 1,
+ "links": [],
+ "modified": "2023-11-29 04:06:20.586168",
+ "modified_by": "Administrator",
+ "module": "Assets",
+ "name": "Asset Shift Allocation",
+ "naming_rule": "By \"Naming Series\" field",
+ "owner": "Administrator",
+ "permissions": [
+  {
+   "create": 1,
+   "delete": 1,
+   "email": 1,
+   "export": 1,
+   "print": 1,
+   "read": 1,
+   "report": 1,
+   "role": "System Manager",
+   "share": 1,
+   "write": 1
+  },
+  {
+   "amend": 1,
+   "cancel": 1,
+   "create": 1,
+   "delete": 1,
+   "email": 1,
+   "export": 1,
+   "print": 1,
+   "read": 1,
+   "report": 1,
+   "role": "Accounts User",
+   "share": 1,
+   "submit": 1,
+   "write": 1
+  }
+ ],
+ "sort_field": "modified",
+ "sort_order": "DESC",
+ "states": [],
+ "track_changes": 1
+}