feat: introduced new account for asset purchase process

erpnext/accounts/doctype/account/chart_of_accounts/verified/in_standard_chart_of_accounts.json

@@ -54,6 +54,9 @@
                 "Buildings": {
                     "account_type": "Fixed Asset"
                 },
+                "Clearing Account": {
+                    "account_type": "Fixed Asset"
+                },
                 "Accumulated Depreciations": {
                     "account_type": "Accumulated Depreciation"
                 }

erpnext/accounts/doctype/account/test_account.py

@@ -355,6 +355,7 @@ def _make_test_records(verbose=None):
 		["_Test Account Stock In Hand", "Current Assets", 0, None, None],
 		# fixed asset depreciation
 		["_Test Fixed Asset", "Current Assets", 0, "Fixed Asset", None],
+		["_Test Clearing Account", "Fixed Assets", 0, "Fixed Asset", None],
 		["_Test Accumulated Depreciations", "Current Assets", 0, "Accumulated Depreciation", None],
 		["_Test Depreciations", "Expenses", 0, "Depreciation", None],
 		["_Test Gain/Loss on Asset Disposal", "Expenses", 0, None, None],

erpnext/accounts/doctype/purchase_invoice/purchase_invoice.py

@@ -572,31 +572,35 @@ def set_expense_account(self, for_validate=False):
 					account_type = (
 						"capital_work_in_progress_account"
 						if is_cwip_accounting_enabled(item.asset_category)
-						else "fixed_asset_account"
+						else "asset_clearing_account"
 					)
 					account = get_asset_category_account(
 						account_type, item=item.item_code, company=self.company
 					)
 					if not account:
 						form_link = get_link_to_form("Asset Category", item.asset_category)
 						throw(
-							_("Please set Fixed Asset Account in {} against {}.").format(
-								form_link, self.company
-							),
+							_("Please set Asset Account in {} against {}.").format(form_link, self.company),
 							title=_("Missing Account"),
 						)
-				item.expense_account = account
-			elif not item.expense_account and for_validate:
-				throw(_("Expense account is mandatory for item {0}").format(item.item_code or item.item_name))
+				item.expense_account = None
+				item.asset_account = account
+			elif not (item.expense_account or item.asset_account) and for_validate:
+				throw(_("Expense Account is mandatory for item {0}").format(item.item_code or item.item_name))
 
 	def validate_expense_account(self):
 		for item in self.get("items"):
-			validate_account_head(item.idx, item.expense_account, self.company, _("Expense"))
+			if item.is_fixed_asset:
+				validate_account_head(item.idx, item.asset_account, self.company, _("Expense"))
+			else:
+				validate_account_head(item.idx, item.expense_account, self.company, _("Expense"))
 
 	def set_against_expense_account(self, force=False):
 		against_accounts = []
 		for item in self.get("items"):
-			if item.expense_account and (item.expense_account not in against_accounts):
+			if item.asset_account and item.is_fixed_asset and (item.asset_account not in against_accounts):
+				against_accounts.append(item.asset_account)
+			elif item.expense_account and (item.expense_account not in against_accounts):
 				against_accounts.append(item.expense_account)
 
 		self.against_expense_account = ",".join(against_accounts)
@@ -1042,7 +1046,7 @@ def make_item_gl_entries(self, gl_entries):
 							gl_entries.append(
 								self.get_gl_dict(
 									{
-										"account": item.expense_account,
+										"account": item.expense_account or item.asset_account,
 										"against": self.supplier,
 										"debit": warehouse_debit_amount,
 										"remarks": self.get("remarks") or _("Accounting Entry for Stock"),
@@ -1096,11 +1100,14 @@ def make_item_gl_entries(self, gl_entries):
 						)
 
 				else:
-					expense_account = (
-						item.expense_account
-						if (not item.enable_deferred_expense or self.is_return)
-						else item.deferred_expense_account
-					)
+					if item.is_fixed_asset:
+						expense_account = item.asset_account
+					else:
+						expense_account = (
+							item.expense_account
+							if (not item.enable_deferred_expense or self.is_return)
+							else item.deferred_expense_account
+						)
 
 					dummy, amount = self.get_amount_and_base_amount(item, None)
 

erpnext/accounts/doctype/purchase_invoice_item/purchase_invoice_item.json

@@ -82,6 +82,7 @@
   "column_break_13",
   "manufacturer_part_no",
   "accounting",
+  "asset_account",
   "expense_account",
   "wip_composite_asset",
   "col_break5",
@@ -977,12 +978,18 @@
    "fieldtype": "Currency",
    "label": "Distributed Discount Amount",
    "options": "currency"
+  },
+  {
+   "fieldname": "asset_account",
+   "fieldtype": "Link",
+   "label": "Asset Account",
+   "options": "Account"
   }
  ],
  "idx": 1,
  "istable": 1,
  "links": [],
- "modified": "2024-10-28 15:06:19.246141",
+ "modified": "2024-12-01 20:44:05.643955",
  "modified_by": "Administrator",
  "module": "Accounts",
  "name": "Purchase Invoice Item",

erpnext/accounts/doctype/purchase_invoice_item/purchase_invoice_item.py

@@ -17,6 +17,7 @@ class PurchaseInvoiceItem(Document):
 		allow_zero_valuation_rate: DF.Check
 		amount: DF.Currency
 		apply_tds: DF.Check
+		asset_account: DF.Link | None
 		asset_category: DF.Link | None
 		asset_location: DF.Link | None
 		base_amount: DF.Currency

erpnext/assets/doctype/asset/asset.py

@@ -7,6 +7,7 @@
 
 import frappe
 from frappe import _
+from frappe.query_builder import DocType
 from frappe.utils import (
 	cint,
 	flt,
@@ -649,29 +650,33 @@ def validate_make_gl_entry(self):
 
 		cwip_enabled = is_cwip_accounting_enabled(self.asset_category)
 		cwip_account = self.get_cwip_account(cwip_enabled=cwip_enabled)
+		asset_clearing_account = get_asset_account(
+			"asset_clearing_account", self.name, self.asset_category, self.company
+		)
 
-		query = """SELECT name FROM `tabGL Entry` WHERE voucher_no = %s and account = %s"""
+		GL_Entry = DocType("GL Entry")
 		if asset_bought_with_invoice:
-			# with invoice purchase either expense or cwip has been booked
-			expense_booked = frappe.db.sql(query, (purchase_document, fixed_asset_account), as_dict=1)
+			expense_booked = (
+				frappe.qb.from_(GL_Entry)
+				.select(GL_Entry.name)
+				.where((GL_Entry.voucher_no == purchase_document) & (GL_Entry.account == fixed_asset_account))
+			).run(as_dict=True)
 			if expense_booked:
-				# if expense is already booked from invoice then do not make gl entries regardless of cwip enabled/disabled
 				return False
 
-			cwip_booked = frappe.db.sql(query, (purchase_document, cwip_account), as_dict=1)
-			if cwip_booked:
-				# if cwip is booked from invoice then make gl entries regardless of cwip enabled/disabled
-				return True
-		else:
-			# with receipt purchase either cwip has been booked or no entries have been made
-			if not cwip_account:
-				# if cwip account isn't available do not make gl entries
-				return False
+		clearing_account_recorded = (
+			frappe.qb.from_(GL_Entry)
+			.select(GL_Entry.name)
+			.where((GL_Entry.voucher_no == purchase_document) & (GL_Entry.account == asset_clearing_account))
+		).run(as_dict=True)
+
+		cwip_booked = (
+			frappe.qb.from_(GL_Entry)
+			.select(GL_Entry.name)
+			.where((GL_Entry.voucher_no == purchase_document) & (GL_Entry.account == cwip_account))
+		).run(as_dict=True)
 
-			cwip_booked = frappe.db.sql(query, (purchase_document, cwip_account), as_dict=1)
-			# if cwip is not booked from receipt then do not make gl entries
-			# if cwip is booked from receipt then make gl entries
-			return cwip_booked
+		return cwip_booked or clearing_account_recorded
 
 	def get_purchase_document(self):
 		asset_bought_with_invoice = self.purchase_invoice and frappe.db.get_value(
@@ -716,15 +721,23 @@ def make_gl_entries(self):
 		gl_entries = []
 
 		purchase_document = self.get_purchase_document()
-		fixed_asset_account, cwip_account = self.get_fixed_asset_account(), self.get_cwip_account()
+		fixed_asset_account = self.get_fixed_asset_account()
+		cwip_account = None
+		asset_clearing_account = None
+		if not is_cwip_accounting_enabled(self.asset_category):
+			asset_clearing_account = get_asset_account(
+				"asset_clearing_account", self.name, self.asset_category, self.company
+			)
+		else:
+			cwip_account = self.get_cwip_account()
 
 		if (self.is_composite_asset or (purchase_document and self.purchase_amount)) and getdate(
 			self.available_for_use_date
 		) <= getdate():
 			gl_entries.append(
 				self.get_gl_dict(
 					{
-						"account": cwip_account,
+						"account": cwip_account or asset_clearing_account,
 						"against": fixed_asset_account,
 						"remarks": self.get("remarks") or _("Accounting Entry for Asset"),
 						"posting_date": self.available_for_use_date,
@@ -740,7 +753,7 @@ def make_gl_entries(self):
 				self.get_gl_dict(
 					{
 						"account": fixed_asset_account,
-						"against": cwip_account,
+						"against": cwip_account or asset_clearing_account,
 						"remarks": self.get("remarks") or _("Accounting Entry for Asset"),
 						"posting_date": self.available_for_use_date,
 						"debit": self.purchase_amount,
@@ -861,17 +874,16 @@ def make_post_gl_entry():
 	asset_categories = frappe.db.get_all("Asset Category", fields=["name", "enable_cwip_accounting"])
 
 	for asset_category in asset_categories:
-		if cint(asset_category.enable_cwip_accounting):
-			assets = frappe.db.sql_list(
-				""" select name from `tabAsset`
-				where asset_category = %s and ifnull(booked_fixed_asset, 0) = 0
-				and available_for_use_date = %s""",
-				(asset_category.name, nowdate()),
-			)
+		assets = frappe.db.sql_list(
+			""" select name from `tabAsset`
+			where asset_category = %s and ifnull(booked_fixed_asset, 0) = 0
+			and available_for_use_date = %s""",
+			(asset_category.name, nowdate()),
+		)
 
-			for asset in assets:
-				doc = frappe.get_doc("Asset", asset)
-				doc.make_gl_entries()
+		for asset in assets:
+			doc = frappe.get_doc("Asset", asset)
+			doc.make_gl_entries()
 
 
 def get_asset_naming_series():

erpnext/assets/doctype/asset/test_asset.py

@@ -540,7 +540,7 @@ def test_expense_head(self):
 		pr = make_purchase_receipt(item_code="Macbook Pro", qty=2, rate=200000.0, location="Test Location")
 		doc = make_invoice(pr.name)
 
-		self.assertEqual("Asset Received But Not Billed - _TC", doc.items[0].expense_account)
+		self.assertEqual("Asset Received But Not Billed - _TC", doc.items[0].asset_account)
 
 	# Capital Work In Progress
 	def test_cwip_accounting(self):
@@ -618,7 +618,10 @@ def test_cwip_accounting(self):
 		)
 		asset_doc.submit()
 
-		expected_gle = (("_Test Fixed Asset - _TC", 5250.0, 0.0), ("CWIP Account - _TC", 0.0, 5250.0))
+		expected_gle = (
+			("_Test Fixed Asset - _TC", 5250.0, 0.0),
+			("CWIP Account - _TC", 0.0, 5250.0),
+		)
 
 		gle = get_gl_entries("Asset", asset_doc.name)
 		self.assertSequenceEqual(gle, expected_gle)
@@ -643,8 +646,12 @@ def test_asset_cwip_toggling_cases(self):
 		asset_doc.available_for_use_date = nowdate()
 		asset_doc.calculate_depreciation = 0
 		asset_doc.submit()
+		expected_gle = (
+			("_Test Clearing Account - _TC", 0.0, 200000.0),
+			("_Test Fixed Asset - _TC", 200000.0, 0.0),
+		)
 		gle = get_gl_entries("Asset", asset_doc.name)
-		self.assertFalse(gle)
+		self.assertEqual(gle, expected_gle)
 
 		# case 1 -- PR with cwip disabled, Asset with cwip enabled
 		pr = make_purchase_receipt(item_code="Macbook Pro", qty=1, rate=200000.0, location="Test Location")
@@ -656,7 +663,7 @@ def test_asset_cwip_toggling_cases(self):
 		asset_doc.calculate_depreciation = 0
 		asset_doc.submit()
 		gle = get_gl_entries("Asset", asset_doc.name)
-		self.assertFalse(gle)
+		self.assertTrue(gle)
 
 		# case 2 -- PR with cwip enabled, Asset with cwip disabled
 		pr = make_purchase_receipt(item_code="Macbook Pro", qty=1, rate=200000.0, location="Test Location")
@@ -680,7 +687,7 @@ def test_asset_cwip_toggling_cases(self):
 		asset_doc.calculate_depreciation = 0
 		asset_doc.submit()
 		gle = get_gl_entries("Asset", asset_doc.name)
-		self.assertFalse(gle)
+		self.assertTrue(gle)
 
 		# case 4 -- PI with cwip enabled, Asset with cwip disabled
 		pi = make_purchase_invoice(
@@ -1775,6 +1782,7 @@ def create_asset_category(enable_cwip=1):
 		{
 			"company_name": "_Test Company",
 			"fixed_asset_account": "_Test Fixed Asset - _TC",
+			"asset_clearing_account": "_Test Clearing Account - _TC",
 			"accumulated_depreciation_account": "_Test Accumulated Depreciations - _TC",
 			"depreciation_expense_account": "_Test Depreciations - _TC",
 			"capital_work_in_progress_account": "CWIP Account - _TC",
@@ -1785,6 +1793,7 @@ def create_asset_category(enable_cwip=1):
 		{
 			"company_name": "_Test Company with perpetual inventory",
 			"fixed_asset_account": "_Test Fixed Asset - TCP1",
+			"asset_clearing_account": "_Test Clearing Account - _TC",
 			"accumulated_depreciation_account": "_Test Accumulated Depreciations - TCP1",
 			"depreciation_expense_account": "_Test Depreciations - TCP1",
 		},

erpnext/assets/doctype/asset_category/asset_category.js

@@ -52,4 +52,18 @@ frappe.ui.form.on("Asset Category", {
 			};
 		});
 	},
+
+	enable_cwip_accounting: function (frm) {
+		if (!frm.doc.enable_cwip_accounting) {
+			frappe.call({
+				method: "erpnext.assets.doctype.asset_category.asset_category.validate_cwip_disable",
+				args: {
+					accounts: frm.doc.accounts,
+				},
+				error: function (err) {
+					frm.set_value("enable_cwip_accounting", 1);
+				},
+			});
+		}
+	},
 });