feat: shift depreciation for assets

[anandbaburajan]

Checking the "Depreciate based on shifts" checkbox for a finance book row in an asset lets users define the number of shifts the asset would run in a period in order to depreciate it accordingly. Users can define the shift names with their shift factors in the Asset Shift Factor doctype (for example: "half": 0.5, "single": 1, "double": 1.5 and "triple": 2) and set a default. Later if they want to change the shifts of an asset for a particular period, they can do so using the new Asset Shift Allocation doctype, and the remaining shifts are automatically adjusted.

Docs: https://docs.erpnext.com/docs/user/manual/en/asset-shift-allocation

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[codecov]

Codecov Report

Merging #38327 (0fc81f9) into develop (458dd51) will decrease coverage by 0.15%.
The diff coverage is 9.61%.

❗ Current head 0fc81f9 differs from pull request most recent head c6af282. Consider uploading reports for the commit c6af282 to get more accurate results

Additional details and impacted files

@@             Coverage Diff             @@
##           develop   #38327      +/-   ##
===========================================
- Coverage    67.23%   67.08%   -0.15%     
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  Files          758      760       +2     
  Lines        60629    60769     +140     
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+ Hits         40765    40768       +3     
- Misses       19864    20001     +137     

Files	Coverage Δ
...s/doctype/asset_shift_factor/asset_shift_factor.py	0.00% <0.00%> (ø)
...preciation_schedule/asset_depreciation_schedule.py	85.55% <46.87%> (-3.88%)	⬇️
...e/asset_shift_allocation/asset_shift_allocation.py	0.00% <0.00%> (ø)

... and 6 files with indirect coverage changes