# Copyright 2009-2018 Noviat # Copyright 2021 Tecnativa - João Marques # License AGPL-3.0 or later (http://www.gnu.org/licenses/agpl). import logging from dateutil.relativedelta import relativedelta from odoo import _, api, fields, models from odoo.exceptions import UserError, ValidationError _logger = logging.getLogger(__name__) class AccountAssetRemove(models.TransientModel): _name = "account.asset.remove" _description = "Remove Asset" date_remove = fields.Date( string="Asset Removal Date", required=True, default=fields.Date.today, help="Removal date must be after the last posted entry " "in case of early removal", ) force_date = fields.Date(string="Force accounting date") sale_value = fields.Float( string="Sale Value", default=lambda self: self._default_sale_value() ) account_sale_id = fields.Many2one( comodel_name="account.account", string="Asset Sale Account", domain=[("deprecated", "=", False)], default=lambda self: self._default_account_sale_id(), ) account_plus_value_id = fields.Many2one( comodel_name="account.account", string="Plus-Value Account", domain=[("deprecated", "=", False)], default=lambda self: self._default_account_plus_value_id(), ) account_min_value_id = fields.Many2one( comodel_name="account.account", string="Min-Value Account", domain=[("deprecated", "=", False)], default=lambda self: self._default_account_min_value_id(), ) account_residual_value_id = fields.Many2one( comodel_name="account.account", string="Residual Value Account", domain=[("deprecated", "=", False)], default=lambda self: self._default_account_residual_value_id(), ) posting_regime = fields.Selection( selection=lambda self: self._selection_posting_regime(), string="Removal Entry Policy", required=True, default=lambda self: self._get_posting_regime(), help="Removal Entry Policy \n" " * Residual Value: The non-depreciated value will be " "posted on the 'Residual Value Account' \n" " * Gain/Loss on Sale: The Gain or Loss will be posted on " "the 'Plus-Value Account' or 'Min-Value Account' ", ) note = fields.Text("Notes") @api.constrains("sale_value") def _check_sale_value(self): if self.sale_value < 0: raise ValidationError(_("The Sale Value must be positive!")) @api.model def _default_sale_value(self): return self._get_sale()["sale_value"] @api.model def _default_account_sale_id(self): return self._get_sale()["account_sale_id"] def _get_sale(self): asset_id = self.env.context.get("active_id") sale_value = 0.0 account_sale_id = False inv_lines = self.env["account.move.line"].search( [ ("asset_id", "=", asset_id), ("move_id.move_type", "in", ("out_invoice", "out_refund")), ] ) for line in inv_lines: inv = line.move_id comp_curr = inv.company_currency_id inv_curr = inv.currency_id if line.move_id.payment_state == "paid" or line.parent_state == "draft": account_sale_id = line.account_id.id amount = line.price_subtotal if inv_curr != comp_curr: amount = comp_curr.compute(amount) sale_value += amount return {"sale_value": sale_value, "account_sale_id": account_sale_id} @api.model def _default_account_plus_value_id(self): asset_id = self.env.context.get("active_id") asset = self.env["account.asset"].browse(asset_id) return asset.profile_id.account_plus_value_id @api.model def _default_account_min_value_id(self): asset_id = self.env.context.get("active_id") asset = self.env["account.asset"].browse(asset_id) return asset.profile_id.account_min_value_id @api.model def _default_account_residual_value_id(self): asset_id = self.env.context.get("active_id") asset = self.env["account.asset"].browse(asset_id) return asset.profile_id.account_residual_value_id @api.model def _selection_posting_regime(self): return [ ("residual_value", _("Residual Value")), ("gain_loss_on_sale", _("Gain/Loss on Sale")), ] @api.model def _get_posting_regime(self): asset_obj = self.env["account.asset"] asset = asset_obj.browse(self.env.context.get("active_id")) country = asset and asset.company_id.country_id.code or False if country in self._residual_value_regime_countries(): return "residual_value" else: return "gain_loss_on_sale" def _residual_value_regime_countries(self): return ["FR"] def remove(self): self.ensure_one() asset_line_obj = self.env["account.asset.line"] asset_id = self.env.context.get("active_id") asset = self.env["account.asset"].browse(asset_id) asset_ref = ( asset.code and "{} (ref: {})".format(asset.name, asset.code) or asset.name ) if self.env.context.get("early_removal"): residual_value = self._prepare_early_removal(asset) else: residual_value = asset.value_residual dlines = asset_line_obj.search( [("asset_id", "=", asset.id), ("type", "=", "depreciate")], order="line_date desc", ) if dlines: last_date = dlines[0].line_date else: create_dl = asset_line_obj.search( [("asset_id", "=", asset.id), ("type", "=", "create")] )[0] last_date = create_dl.line_date if self.date_remove < last_date: raise UserError( _("The removal date must be after " "the last depreciation date.") ) line_name = asset._get_depreciation_entry_name(len(dlines) + 1) journal_id = asset.profile_id.journal_id.id if not self.force_date: date_remove = self.date_remove else: date_remove = self.force_date # create move move_vals = { "name": asset.name, "date": date_remove, "ref": line_name, "journal_id": journal_id, "narration": self.note, } move = self.env["account.move"].create(move_vals) # create asset line asset_line_vals = { "amount": residual_value, "asset_id": asset_id, "name": line_name, "line_date": self.date_remove, "move_id": move.id, "type": "remove", } asset_line_obj.create(asset_line_vals) asset.write({"state": "removed", "date_remove": self.date_remove}) # create move lines move_lines = self._get_removal_data(asset, residual_value) move.with_context(allow_asset=True).write({"line_ids": move_lines}) return { "name": _("Asset '%s' Removal Journal Entry") % asset_ref, "view_mode": "tree,form", "res_model": "account.move", "view_id": False, "type": "ir.actions.act_window", "context": self.env.context, "domain": [("id", "=", move.id)], } def _prepare_early_removal(self, asset): """ Generate last depreciation entry on the day before the removal date. """ date_remove = self.date_remove asset_line_obj = self.env["account.asset.line"] digits = self.env["decimal.precision"].precision_get("Account") def _dlines(asset): lines = asset.depreciation_line_ids dlines = lines.filtered( lambda l: l.type == "depreciate" and not l.init_entry and not l.move_check ) dlines = dlines.sorted(key=lambda l: l.line_date) return dlines dlines = _dlines(asset) if not dlines: asset.compute_depreciation_board() dlines = _dlines(asset) first_to_depreciate_dl = dlines[0] first_date = first_to_depreciate_dl.line_date if date_remove > first_date: raise UserError( _( "You can't make an early removal if all the depreciation " "lines for previous periods are not posted." ) ) if first_to_depreciate_dl.previous_id: last_depr_date = first_to_depreciate_dl.previous_id.line_date else: create_dl = asset_line_obj.search( [("asset_id", "=", asset.id), ("type", "=", "create")] ) last_depr_date = create_dl.line_date period_number_days = (first_date - last_depr_date).days new_line_date = date_remove + relativedelta(days=-1) to_depreciate_days = (new_line_date - last_depr_date).days to_depreciate_amount = round( float(to_depreciate_days) / float(period_number_days) * first_to_depreciate_dl.amount, digits, ) residual_value = asset.value_residual - to_depreciate_amount if to_depreciate_amount: update_vals = {"amount": to_depreciate_amount, "line_date": new_line_date} first_to_depreciate_dl.write(update_vals) dlines[0].create_move() dlines -= dlines[0] dlines.unlink() return residual_value def _get_removal_data(self, asset, residual_value): move_lines = [] partner_id = asset.partner_id and asset.partner_id.id or False profile = asset.profile_id # asset and asset depreciation account reversal depr_amount = asset.depreciation_base - residual_value if depr_amount: move_line_vals = { "name": asset.name, "account_id": profile.account_depreciation_id.id, "debit": depr_amount > 0 and depr_amount or 0.0, "credit": depr_amount < 0 and -depr_amount or 0.0, "partner_id": partner_id, "asset_id": asset.id, } move_lines.append((0, 0, move_line_vals)) move_line_vals = { "name": asset.name, "account_id": profile.account_asset_id.id, "debit": (asset.depreciation_base < 0 and -asset.depreciation_base or 0.0), "credit": (asset.depreciation_base > 0 and asset.depreciation_base or 0.0), "partner_id": partner_id, "asset_id": asset.id, } move_lines.append((0, 0, move_line_vals)) if residual_value: if self.posting_regime == "residual_value": move_line_vals = { "name": asset.name, "account_id": self.account_residual_value_id.id, "analytic_account_id": asset.account_analytic_id.id, "analytic_tag_ids": [(4, tag.id) for tag in asset.analytic_tag_ids], "debit": residual_value, "credit": 0.0, "partner_id": partner_id, "asset_id": asset.id, } move_lines.append((0, 0, move_line_vals)) elif self.posting_regime == "gain_loss_on_sale": if self.sale_value: sale_value = self.sale_value move_line_vals = { "name": asset.name, "account_id": self.account_sale_id.id, "analytic_account_id": asset.account_analytic_id.id, "analytic_tag_ids": [ (4, tag.id) for tag in asset.analytic_tag_ids ], "debit": sale_value, "credit": 0.0, "partner_id": partner_id, "asset_id": asset.id, } move_lines.append((0, 0, move_line_vals)) balance = self.sale_value - residual_value account_id = ( self.account_plus_value_id.id if balance > 0 else self.account_min_value_id.id ) move_line_vals = { "name": asset.name, "account_id": account_id, "analytic_account_id": asset.account_analytic_id.id, "analytic_tag_ids": [(4, tag.id) for tag in asset.analytic_tag_ids], "debit": balance < 0 and -balance or 0.0, "credit": balance > 0 and balance or 0.0, "partner_id": partner_id, "asset_id": asset.id, } move_lines.append((0, 0, move_line_vals)) return move_lines