[IMP] account_asset_management: add carry_forward_missed_depreciations

account_asset_management/models/account_asset.py

@@ -286,6 +286,13 @@ class AccountAsset(models.Model):
         readonly=False,
         store=True,
     )
+    carry_forward_missed_depreciations = fields.Boolean(
+        string="Accumulate missed depreciations",
+        help="""If create an asset in a fiscal period that is now closed
+        the accumulated amount of depreciations that cannot be posted will be
+        carried forward to the first depreciation line of the current open
+        period.""",
+    )
 
     @api.model
     def _default_company_id(self):
@@ -614,18 +621,26 @@ class AccountAsset(models.Model):
         depr_line = last_line
         last_date = table[-1]["lines"][-1]["date"]
         depreciated_value = depreciated_value_posted
+        amount_to_allocate = 0.0
         for entry in table[table_i_start:]:
             for line in entry["lines"][line_i_start:]:
                 seq += 1
                 name = self._get_depreciation_entry_name(seq)
                 amount = line["amount"]
+                if self.carry_forward_missed_depreciations:
+                    if line["init"]:
+                        amount_to_allocate += amount
+                        amount = 0
+                    else:
+                        amount += amount_to_allocate
+                        amount_to_allocate = 0.0
                 if line["date"] == last_date:
                     # ensure that the last entry of the table always
                     # depreciates the remaining value
                     amount = self.depreciation_base - depreciated_value
                     if self.method in ["linear-limit", "degr-limit"]:
                         amount -= self.salvage_value
-                if amount:
+                if amount or self.carry_forward_missed_depreciations:
                     vals = {
                         "previous_id": depr_line.id,
                         "amount": round(amount, digits),

account_asset_management/tests/test_account_asset_management.py

@@ -761,6 +761,48 @@ class TestAssetManagement(AccountTestInvoicingCommon):
         # deviations if that is necessary.
         self.assertAlmostEqual(asset.depreciation_line_ids[12].amount, 166.63, places=2)
 
+    def test_17_carry_forward_missed_depreciations(self):
+        """Asset with accumulate missed depreciations."""
+        asset_profile = self.car5y
+        # Create an asset with carry_forward_missed_depreciations
+        # Theoretically, the depreciation would be 5000 / 12 months
+        # which is 416.67 per month
+        asset = self.asset_model.create(
+            {
+                "name": "test asset",
+                "profile_id": asset_profile.id,
+                "purchase_value": 5000,
+                "salvage_value": 0,
+                "date_start": time.strftime("2021-01-01"),
+                "method_time": "year",
+                "method_number": 1,
+                "method_period": "month",
+                "carry_forward_missed_depreciations": True,
+            }
+        )
+        # Set the fiscalyear lock date for the company
+        self.company_data["company"].fiscalyear_lock_date = time.strftime("2021-05-31")
+        # Compute the depreciation board
+        asset.compute_depreciation_board()
+        asset.refresh()
+        d_lines = asset.depreciation_line_ids
+        init_lines = d_lines[1:6]
+        # Jan to May entries are before the lock date -> marked as init
+        self.assertTrue(init_lines.mapped("init_entry"))
+        # Depreciation amount for these lines is set to 0
+        for line in init_lines:
+            self.assertEqual(line.amount, 0.0)
+        # The amount to be carried is 416.67 * 5 = 2083.35
+        # This amount is accumulated in the first depreciation for the current
+        # available period -> 416.67 + 2083.35 = 2500.02
+        self.assertAlmostEqual(d_lines[6].amount, 2500.02, places=2)
+        # The rest of the lines should have the corresponding amount of 416.67
+        # just as usual
+        for _i in range(7, 12):
+            self.assertAlmostEqual(d_lines[_i].amount, 416.67, places=2)
+        # In the last month the small deviations are compensated
+        self.assertAlmostEqual(d_lines[12].amount, 416.63, places=2)
+
     def test_20_asset_removal_with_value_residual(self):
         """Asset removal with value residual"""
         asset = self.asset_model.create(

account_asset_management/views/account_asset.xml

@@ -154,6 +154,7 @@
                                         name="prorata"
                                         attrs="{'readonly': [('method_time', '!=', 'year')]}"
                                     />
+                                    <field name="carry_forward_missed_depreciations" />
                                 </group>
                             </group>
                         </page>