changeset 8cb91470248c in modules/account_asset:default
details:
https://hg.tryton.org/modules/account_asset?cmd=changeset;node=8cb91470248c
description:
Add depreciated amount
This eases the encoding of existing assets when migrating to Tryton.
issue8663
review280151002
diffstat:
CHANGELOG | 2 +
asset.py | 71 ++++++++++---
doc/index.rst | 2 +-
tests/scenario_account_asset_depreciated.rst | 143 +++++++++++++++++++++++++++
tests/test_account_asset.py | 5 +
view/asset_form.xml | 7 +-
6 files changed, 208 insertions(+), 22 deletions(-)
diffs (365 lines):
diff -r 87e8362824c1 -r 8cb91470248c CHANGELOG
--- a/CHANGELOG Sat Sep 28 23:59:08 2019 +0200
+++ b/CHANGELOG Tue Oct 08 18:47:27 2019 +0200
@@ -1,3 +1,5 @@
+* Add depreciated amount
+
Version 5.2.0 - 2019-05-06
* Bug fixes (see mercurial logs for details)
* Add asset on account type
diff -r 87e8362824c1 -r 8cb91470248c asset.py
--- a/asset.py Sat Sep 28 23:59:08 2019 +0200
+++ b/asset.py Tue Oct 08 18:47:27 2019 +0200
@@ -101,12 +101,33 @@
'readonly': (Eval('lines', [0]) | (Eval('state') != 'draft')),
},
depends=['currency_digits', 'state'],
- required=True)
- residual_value = fields.Numeric('Residual Value',
+ required=True,
+ help="The value of the asset when purchased.")
+ depreciated_amount = fields.Numeric("Depreciated Amount",
+ digits=(16, Eval('currency_digits', 2)),
+ domain=[
+ ('depreciated_amount', '<=', Eval('value')),
+ ],
states={
'readonly': (Eval('lines', [0]) | (Eval('state') != 'draft')),
},
- depends=['currency_digits', 'state'],
+ depends=['currency_digits', 'value', 'state'],
+ required=True,
+ help="The amount already depreciated at the start date.")
+ depreciating_value = fields.Function(fields.Numeric(
+ "Depreciating Value",
+ digits=(16, Eval('currency_digits', 2)),
+ depends=['currency_digits'],
+ help="The value of the asset at the start date."),
+ 'on_change_with_depreciating_value')
+ residual_value = fields.Numeric('Residual Value',
+ domain=[
+ ('residual_value', '<=', Eval('depreciating_value')),
+ ],
+ states={
+ 'readonly': (Eval('lines', [0]) | (Eval('state') != 'draft')),
+ },
+ depends=['currency_digits', 'depreciating_value', 'state'],
required=True,
digits=(16, Eval('currency_digits', 2)))
purchase_date = fields.Date('Purchase Date', states={
@@ -227,6 +248,14 @@
def default_depreciation_method():
return 'linear'
+ @classmethod
+ def default_depreciated_amount(cls):
+ return Decimal(0)
+
+ @classmethod
+ def default_residual_value(cls):
+ return Decimal(0)
+
@staticmethod
def default_start_date():
return Pool().get('ir.date').today()
@@ -245,6 +274,13 @@
return journals[0].id
return None
+ @fields.depends('value', 'depreciated_amount')
+ def on_change_with_depreciating_value(self, name=None):
+ if self.value is not None and self.depreciated_amount is not None:
+ return self.value - self.depreciated_amount
+ else:
+ return Decimal(0)
+
@fields.depends('company')
def on_change_with_currency_digits(self, name=None):
if self.company:
@@ -320,9 +356,9 @@
return result
def get_depreciated_amount(self):
- lines = [line.accumulated_depreciation for line in self.lines
+ lines = [line.depreciation for line in self.lines
if line.move and line.move.state == 'posted']
- return max(lines) if lines else 0
+ return sum(lines, Decimal(0))
def compute_move_dates(self):
"""
@@ -352,12 +388,10 @@
dates.append(self.end_date)
return dates
- def compute_depreciation(self, date, dates):
+ def compute_depreciation(self, amount, date, dates):
"""
Returns the depreciation amount for an asset on a certain date.
"""
- amount = (self.value - self.get_depreciated_amount()
- - self.residual_value)
if self.depreciation_method == 'linear':
start_date = max([self.start_date
- relativedelta.relativedelta(days=1)]
@@ -392,14 +426,17 @@
Line = Pool().get('account.asset.line')
amounts = {}
dates = self.compute_move_dates()
- amount = (self.value - self.get_depreciated_amount()
+ depreciated_amount = self.get_depreciated_amount()
+ amount = (self.depreciating_value
+ - depreciated_amount
- self.residual_value)
if amount <= 0:
return amounts
- residual_value, acc_depreciation = amount, Decimal(0)
+ residual_value, acc_depreciation = (
+ amount, depreciated_amount + self.depreciated_amount)
asset_line = None
for date in dates:
- depreciation = self.compute_depreciation(date, dates)
+ depreciation = self.compute_depreciation(amount, date, dates)
amounts[date] = asset_line = Line(
acquired_value=self.value,
depreciable_basis=amount,
@@ -407,22 +444,20 @@
if depreciation > residual_value:
asset_line.depreciation = residual_value
asset_line.accumulated_depreciation = (
- self.get_depreciated_amount()
- + acc_depreciation + residual_value)
+ acc_depreciation + residual_value)
break
else:
residual_value -= depreciation
acc_depreciation += depreciation
asset_line.depreciation = depreciation
- asset_line.accumulated_depreciation = (
- self.get_depreciated_amount() + acc_depreciation)
+ asset_line.accumulated_depreciation = acc_depreciation
else:
if residual_value > 0 and asset_line is not None:
asset_line.depreciation += residual_value
asset_line.accumulated_depreciation += residual_value
for asset_line in amounts.values():
- asset_line.actual_value = (self.value -
- asset_line.accumulated_depreciation)
+ asset_line.actual_value = (self.value
+ - asset_line.accumulated_depreciation)
return amounts
@classmethod
@@ -536,7 +571,7 @@
account=account_asset,
)
depreciation_line = MoveLine(
- debit=self.get_depreciated_amount(),
+ debit=self.get_depreciated_amount() + self.depreciated_amount,
credit=0,
account=self.product.account_depreciation_used,
)
diff -r 87e8362824c1 -r 8cb91470248c doc/index.rst
--- a/doc/index.rst Sat Sep 28 23:59:08 2019 +0200
+++ b/doc/index.rst Tue Oct 08 18:47:27 2019 +0200
@@ -10,7 +10,7 @@
- Product (of type "Assets").
- Journal.
-- Value and Residual Value.
+- Value, Depreciated Amount and Residual Value.
- Start and End Date.
- Depreciation Method:
- Linear
diff -r 87e8362824c1 -r 8cb91470248c
tests/scenario_account_asset_depreciated.rst
--- /dev/null Thu Jan 01 00:00:00 1970 +0000
+++ b/tests/scenario_account_asset_depreciated.rst Tue Oct 08 18:47:27
2019 +0200
@@ -0,0 +1,143 @@
+==================================
+Account Asset Depreciated Scenario
+==================================
+
+Imports::
+
+ >>> import datetime
+ >>> from dateutil.relativedelta import relativedelta
+ >>> from decimal import Decimal
+ >>> from proteus import Model, Wizard
+ >>> from trytond.tests.tools import activate_modules
+ >>> from trytond.modules.company.tests.tools import create_company, \
+ ... get_company
+ >>> from trytond.modules.account.tests.tools import create_fiscalyear, \
+ ... create_chart, get_accounts
+ >>> from trytond.modules.account_invoice.tests.tools import \
+ ... set_fiscalyear_invoice_sequences, create_payment_term
+ >>> from trytond.modules.account_asset.tests.tools \
+ ... import add_asset_accounts
+ >>> today = datetime.date.today()
+
+Install account_asset::
+
+ >>> config = activate_modules('account_asset')
+
+Create company::
+
+ >>> _ = create_company()
+ >>> company = get_company()
+
+Create fiscal year::
+
+ >>> fiscalyear = set_fiscalyear_invoice_sequences(
+ ... create_fiscalyear(company))
+ >>> fiscalyear.click('create_period')
+
+Create chart of accounts::
+
+ >>> _ = create_chart(company)
+ >>> accounts = add_asset_accounts(get_accounts(company), company)
+ >>> revenue = accounts['revenue']
+ >>> asset_account = accounts['asset']
+ >>> expense = accounts['expense']
+ >>> depreciation_account = accounts['depreciation']
+
+Create account category::
+
+ >>> ProductCategory = Model.get('product.category')
+ >>> account_category = ProductCategory(name="Account Category")
+ >>> account_category.accounting = True
+ >>> account_category.account_expense = expense
+ >>> account_category.account_revenue = revenue
+ >>> account_category.account_asset = asset_account
+ >>> account_category.account_depreciation = depreciation_account
+ >>> account_category.save()
+
+Create an asset::
+
+ >>> ProductUom = Model.get('product.uom')
+ >>> unit, = ProductUom.find([('name', '=', 'Unit')])
+ >>> ProductTemplate = Model.get('product.template')
+ >>> asset_template = ProductTemplate()
+ >>> asset_template.name = 'Asset'
+ >>> asset_template.type = 'assets'
+ >>> asset_template.default_uom = unit
+ >>> asset_template.list_price = Decimal('1000')
+ >>> asset_template.account_category = account_category
+ >>> asset_template.depreciable = True
+ >>> asset_template.depreciation_duration = 24
+ >>> asset_template.save()
+ >>> asset_product, = asset_template.products
+
+Depreciate the asset::
+
+ >>> Asset = Model.get('account.asset')
+ >>> asset = Asset()
+ >>> asset.product = asset_product
+ >>> asset.value = Decimal('1500.00')
+ >>> asset.depreciated_amount = Decimal('500.00')
+ >>> asset.start_date = today + relativedelta(day=1, month=1)
+ >>> asset.purchase_date = asset.start_date
+ >>> asset.end_date = (asset.start_date +
+ ... relativedelta(years=2, days=-1))
+ >>> asset.quantity = 1
+ >>> asset.residual_value = Decimal('100')
+ >>> asset.click('create_lines')
+ >>> len(asset.lines)
+ 24
+ >>> [l.depreciation for l in asset.lines] == [Decimal('37.5')] * 24
+ True
+ >>> [l.acquired_value for l in asset.lines] == [Decimal('1500.00')] * 24
+ True
+ >>> [l.depreciable_basis for l in asset.lines] == [Decimal('900.00')] * 24
+ True
+ >>> asset.lines[0].actual_value
+ Decimal('962.50')
+ >>> asset.lines[0].accumulated_depreciation
+ Decimal('537.50')
+ >>> asset.lines[11].actual_value
+ Decimal('550.00')
+ >>> asset.lines[11].accumulated_depreciation
+ Decimal('950.00')
+ >>> asset.lines[-1].actual_value
+ Decimal('100.00')
+ >>> asset.lines[-1].accumulated_depreciation
+ Decimal('1400.00')
+ >>> asset.click('run')
+
+Create Moves for 3 months::
+
+ >>> create_moves = Wizard('account.asset.create_moves')
+ >>> create_moves.form.date = (asset.start_date
+ ... + relativedelta(months=3))
+ >>> create_moves.execute('create_moves')
+ >>> depreciation_account.reload()
+ >>> depreciation_account.debit
+ Decimal('0.00')
+ >>> depreciation_account.credit
+ Decimal('112.50')
+ >>> expense.reload()
+ >>> expense.debit
+ Decimal('112.50')
+ >>> expense.credit
+ Decimal('0.00')
+
+Close the asset::
+
+ >>> asset.click('close')
+ >>> asset_account.reload()
+ >>> asset_account.debit
+ Decimal('0.00')
+ >>> asset_account.credit
+ Decimal('1500.00')
+ >>> depreciation_account.reload()
+ >>> depreciation_account.debit
+ Decimal('612.50')
+ >>> depreciation_account.credit
+ Decimal('112.50')
+ >>> revenue.reload()
+ >>> revenue.debit
+ Decimal('887.50')
+ >>> revenue.credit
+ Decimal('0.00')
diff -r 87e8362824c1 -r 8cb91470248c tests/test_account_asset.py
--- a/tests/test_account_asset.py Sat Sep 28 23:59:08 2019 +0200
+++ b/tests/test_account_asset.py Tue Oct 08 18:47:27 2019 +0200
@@ -22,6 +22,11 @@
tearDown=doctest_teardown, encoding='utf-8',
checker=doctest_checker,
optionflags=doctest.REPORT_ONLY_FIRST_FAILURE))
+ suite.addTests(doctest.DocFileSuite(
+ 'scenario_account_asset_depreciated.rst',
+ tearDown=doctest_teardown, encoding='utf-8',
+ checker=doctest_checker,
+ optionflags=doctest.REPORT_ONLY_FIRST_FAILURE))
suite.addTests(doctest.DocFileSuite('scenario_purchase_asset.rst',
tearDown=doctest_teardown, encoding='utf-8',
checker=doctest_checker,
diff -r 87e8362824c1 -r 8cb91470248c view/asset_form.xml
--- a/view/asset_form.xml Sat Sep 28 23:59:08 2019 +0200
+++ b/view/asset_form.xml Tue Oct 08 18:47:27 2019 +0200
@@ -4,14 +4,14 @@
<form col="6">
<label name="product"/>
<field name="product"/>
- <label name="account_journal"/>
- <field name="account_journal"/>
<label name="number"/>
<field name="number"/>
<label name="supplier_invoice_line"/>
<field name="supplier_invoice_line"/>
<label name="value"/>
<field name="value"/>
+ <label name="depreciated_amount"/>
+ <field name="depreciated_amount"/>
<label name="residual_value"/>
<field name="residual_value"/>
<label name="purchase_date"/>
@@ -27,7 +27,8 @@
<page string="Other Info" id="info">
<label name="company"/>
<field name="company"/>
- <newline/>
+ <label name="account_journal"/>
+ <field name="account_journal"/>
<label name="depreciation_method"/>
<field name="depreciation_method"/>
<label name="frequency"/>
