fixed tax exempt report

This commit is contained in:
Ali 2025-12-04 16:13:25 +04:00
parent 1bfb268a68
commit 2af0325808
1 changed files with 292 additions and 86 deletions

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@ -24,8 +24,8 @@ def get_data(filters):
if not assets_data:
return []
# Получаем расчеты остатков для этих активов
asset_balances = get_asset_balances(filters, [asset['name'] for asset in assets_data])
# Получаем расчеты балансов для этих активов из стандартного отчета
asset_balances = get_asset_balances_from_standard_report(filters, [asset['name'] for asset in assets_data])
# Формируем итоговые данные
data = []
@ -42,20 +42,9 @@ def get_data(filters):
# Находим баланс для этого актива
asset_balance = next((bal for bal in asset_balances if bal['asset'] == asset['name']), {})
# Рассчитываем остатки на начало и конец периода
# Берем значения из стандартного отчета
value_as_on_from_date = flt(asset_balance.get('value_as_on_from_date', 0))
value_of_new_purchase = flt(asset_balance.get('value_of_new_purchase', 0))
value_of_sold_asset = flt(asset_balance.get('value_of_sold_asset', 0))
value_of_scrapped_asset = flt(asset_balance.get('value_of_scrapped_asset', 0))
value_of_capitalized_asset = flt(asset_balance.get('value_of_capitalized_asset', 0))
value_as_on_to_date = (
value_as_on_from_date +
value_of_new_purchase -
value_of_sold_asset -
value_of_scrapped_asset -
value_of_capitalized_asset
)
net_asset_value_as_on_to_date = flt(asset_balance.get('net_asset_value_as_on_to_date', 0))
# Инициализируем все колонки нулями
for article in tax_exempt_articles:
@ -68,7 +57,7 @@ def get_data(filters):
if asset['tax_exempt_tax_article']:
article_key = get_field_key(asset['tax_exempt_tax_article'])
row[f"{article_key}_value_from"] = value_as_on_from_date
row[f"{article_key}_value_to"] = value_as_on_to_date
row[f"{article_key}_value_to"] = net_asset_value_as_on_to_date
row[f"{article_key}_insured"] = row.insured_value
data.append(row)
@ -220,84 +209,140 @@ def get_assets_with_tax_exempt_articles(filters, tax_exempt_articles):
return frappe.db.sql(query, values, as_dict=True)
def get_asset_balances(filters, asset_names):
"""Рассчитывает остатки активов на основе стандартной логики"""
def get_asset_balances_from_standard_report(filters, asset_names):
"""Получает балансы активов используя логику стандартного отчета Asset Depreciations and Balances"""
if not asset_names:
return []
# Получаем детали активов
asset_details = get_asset_details_for_tax_exempt(filters, asset_names)
# Получаем депреciацию активов
asset_depreciation = get_asset_depreciation_for_tax_exempt(filters, asset_names)
# Получаем корректировки стоимости
asset_value_adjustments = get_asset_value_adjustments_for_tax_exempt(filters, asset_names)
# Объединяем данные
result = []
for asset_detail in asset_details:
asset_name = asset_detail.get('name')
# Находим депреciацию для актива
depreciation = next(
(dep for dep in asset_depreciation if dep['asset'] == asset_name),
{}
)
# Находим корректировки для актива
adjustments = asset_value_adjustments.get(asset_name, {
'adjustment_before_from_date': 0.0,
'adjustment_till_to_date': 0.0
})
# Рассчитываем значения по логике стандартного отчета
adjustment_before_from_date = flt(adjustments['adjustment_before_from_date'])
adjustment_till_to_date = flt(adjustments['adjustment_till_to_date'])
adjustment_during_period = adjustment_till_to_date - adjustment_before_from_date
value_as_on_from_date = flt(asset_detail.get('value_as_on_from_date', 0)) + adjustment_before_from_date
value_as_on_to_date = (
value_as_on_from_date +
flt(asset_detail.get('value_of_new_purchase', 0)) -
flt(asset_detail.get('value_of_sold_asset', 0)) -
flt(asset_detail.get('value_of_scrapped_asset', 0)) -
flt(asset_detail.get('value_of_capitalized_asset', 0)) +
adjustment_during_period
)
accumulated_depreciation_as_on_from_date = flt(depreciation.get('accumulated_depreciation_as_on_from_date', 0))
accumulated_depreciation_as_on_to_date = (
accumulated_depreciation_as_on_from_date +
flt(depreciation.get('depreciation_amount_during_the_period', 0)) -
flt(depreciation.get('depreciation_eliminated_during_the_period', 0)) -
flt(depreciation.get('depreciation_eliminated_via_reversal', 0))
)
net_asset_value_as_on_to_date = value_as_on_to_date - accumulated_depreciation_as_on_to_date
result.append({
'asset': asset_name,
'value_as_on_from_date': value_as_on_from_date,
'net_asset_value_as_on_to_date': net_asset_value_as_on_to_date
})
return result
def get_asset_details_for_tax_exempt(filters, asset_names):
"""Получает детали активов (из стандартного отчета)"""
asset_placeholders = ", ".join(["%s"] * len(asset_names))
# Используем ту же логику что в стандартном отчете для расчета остатков
query = f"""
SELECT
a.name as asset,
IFNULL(SUM(CASE WHEN a.purchase_date < %s THEN
CASE WHEN IFNULL(a.disposal_date, 0) = 0 OR a.disposal_date >= %s THEN
a.gross_purchase_amount
ELSE
0
END
ELSE
0
END), 0) as value_as_on_from_date,
IFNULL(SUM(CASE WHEN a.purchase_date >= %s THEN
a.gross_purchase_amount
ELSE
0
END), 0) as value_of_new_purchase,
IFNULL(SUM(CASE WHEN IFNULL(a.disposal_date, 0) != 0
AND a.disposal_date >= %s
AND a.disposal_date <= %s THEN
CASE WHEN a.status = "Sold" THEN
a.gross_purchase_amount
ELSE
0
END
ELSE
0
END), 0) as value_of_sold_asset,
IFNULL(SUM(CASE WHEN IFNULL(a.disposal_date, 0) != 0
AND a.disposal_date >= %s
AND a.disposal_date <= %s THEN
CASE WHEN a.status = "Scrapped" THEN
a.gross_purchase_amount
ELSE
0
END
ELSE
0
END), 0) as value_of_scrapped_asset,
IFNULL(SUM(CASE WHEN IFNULL(a.disposal_date, 0) != 0
AND a.disposal_date >= %s
AND a.disposal_date <= %s THEN
CASE WHEN a.status = "Capitalized" THEN
a.gross_purchase_amount
ELSE
0
END
ELSE
0
END), 0) as value_of_capitalized_asset
FROM
`tabAsset` a
WHERE
a.docstatus = 1
AND a.company = %s
AND a.purchase_date <= %s
AND a.name IN ({asset_placeholders})
AND NOT EXISTS(
SELECT 1 FROM `tabAsset Capitalization Asset Item` acai
JOIN `tabAsset Capitalization` ac ON acai.parent = ac.name
WHERE acai.asset = a.name
AND ac.posting_date < %s
AND ac.docstatus = 1
SELECT a.name,
ifnull(sum(case when a.purchase_date < %s then
case when ifnull(a.disposal_date, 0) = 0 or a.disposal_date >= %s then
a.net_purchase_amount
else
0
end
else
0
end), 0) as value_as_on_from_date,
ifnull(sum(case when a.purchase_date >= %s then
a.net_purchase_amount
else
0
end), 0) as value_of_new_purchase,
ifnull(sum(case when ifnull(a.disposal_date, 0) != 0
and a.disposal_date >= %s
and a.disposal_date <= %s then
case when a.status = "Sold" then
a.net_purchase_amount
else
0
end
else
0
end), 0) as value_of_sold_asset,
ifnull(sum(case when ifnull(a.disposal_date, 0) != 0
and a.disposal_date >= %s
and a.disposal_date <= %s then
case when a.status = "Scrapped" then
a.net_purchase_amount
else
0
end
else
0
end), 0) as value_of_scrapped_asset,
ifnull(sum(case when ifnull(a.disposal_date, 0) != 0
and a.disposal_date >= %s
and a.disposal_date <= %s then
case when a.status = "Capitalized" then
a.net_purchase_amount
else
0
end
else
0
end), 0) as value_of_capitalized_asset
from `tabAsset` a
where a.docstatus=1 and a.company=%s and a.purchase_date <= %s
and a.name IN ({asset_placeholders})
and not exists(
select 1 from `tabAsset Capitalization Asset Item` acai
join `tabAsset Capitalization` ac on acai.parent=ac.name
where acai.asset = a.name
and ac.posting_date < %s
and ac.docstatus=1
)
GROUP BY a.name
group by a.name
"""
values = [
@ -319,6 +364,167 @@ def get_asset_balances(filters, asset_names):
return frappe.db.sql(query, values, as_dict=True)
def get_asset_depreciation_for_tax_exempt(filters, asset_names):
"""Получает депреciацию активов (из стандартного отчета)"""
asset_placeholders = ", ".join(["%s"] * len(asset_names))
query = f"""
SELECT results.name as asset,
sum(results.accumulated_depreciation_as_on_from_date) as accumulated_depreciation_as_on_from_date,
sum(results.depreciation_eliminated_via_reversal) as depreciation_eliminated_via_reversal,
sum(results.depreciation_eliminated_during_the_period) as depreciation_eliminated_during_the_period,
sum(results.depreciation_amount_during_the_period) as depreciation_amount_during_the_period
from (SELECT a.name as name,
ifnull(sum(case when gle.posting_date < %s and (ifnull(a.disposal_date, 0) = 0 or a.disposal_date >= %s) then
gle.debit
else
0
end), 0) as accumulated_depreciation_as_on_from_date,
ifnull(sum(case when gle.posting_date <= %s and ifnull(a.disposal_date, 0) = 0 then
gle.credit
else
0
end), 0) as depreciation_eliminated_via_reversal,
ifnull(sum(case when ifnull(a.disposal_date, 0) != 0 and a.disposal_date >= %s
and a.disposal_date <= %s and gle.posting_date <= a.disposal_date then
gle.debit
else
0
end), 0) as depreciation_eliminated_during_the_period,
ifnull(sum(case when gle.posting_date >= %s and gle.posting_date <= %s
and (ifnull(a.disposal_date, 0) = 0 or gle.posting_date <= a.disposal_date) then
gle.debit
else
0
end), 0) as depreciation_amount_during_the_period
from `tabGL Entry` gle
join `tabAsset` a on
gle.against_voucher = a.name
join `tabAsset Category Account` aca on
aca.parent = a.asset_category and aca.company_name = %s
join `tabCompany` company on
company.name = %s
where
a.docstatus=1
and a.company=%s
and a.purchase_date <= %s
and gle.is_cancelled = 0
and gle.account = ifnull(aca.depreciation_expense_account, company.depreciation_expense_account)
and a.name IN ({asset_placeholders})
group by a.name
union
SELECT a.name as name,
ifnull(sum(case when ifnull(a.disposal_date, 0) != 0 and a.disposal_date < %s then
0
else
a.opening_accumulated_depreciation
end), 0) as accumulated_depreciation_as_on_from_date,
0 as depreciation_as_on_from_date_credit,
ifnull(sum(case when a.disposal_date >= %s and a.disposal_date <= %s then
a.opening_accumulated_depreciation
else
0
end), 0) as depreciation_eliminated_during_the_period,
0 as depreciation_amount_during_the_period
from `tabAsset` a
where a.docstatus=1 and a.company=%s and a.purchase_date <= %s
and a.name IN ({asset_placeholders})
group by a.name) as results
group by results.name
"""
values = [
filters.get("from_date"), # accumulated_depreciation_as_on_from_date condition 1
filters.get("from_date"), # accumulated_depreciation_as_on_from_date condition 2
filters.get("to_date"), # depreciation_eliminated_via_reversal
filters.get("from_date"), # depreciation_eliminated_during_the_period condition 1
filters.get("to_date"), # depreciation_eliminated_during_the_period condition 2
filters.get("from_date"), # depreciation_amount_during_the_period condition 1
filters.get("to_date"), # depreciation_amount_during_the_period condition 2
filters.get("company"), # aca.company_name
filters.get("company"), # company.name
filters.get("company"), # a.company
filters.get("to_date"), # a.purchase_date
*asset_names, # asset names for IN clause (first union)
filters.get("from_date"), # disposal_date condition (second union)
filters.get("from_date"), # disposal_date condition (second union)
filters.get("to_date"), # disposal_date condition (second union)
filters.get("company"), # a.company (second union)
filters.get("to_date"), # a.purchase_date (second union)
*asset_names # asset names for IN clause (second union)
]
return frappe.db.sql(query, values, as_dict=True)
def get_asset_value_adjustments_for_tax_exempt(filters, asset_names):
"""Получает корректировки стоимости активов (из стандартного отчета)"""
asset_placeholders = ", ".join(["%s"] * len(asset_names))
query = f"""
SELECT
a.name AS asset,
IFNULL(
SUM(
CASE
WHEN gle.posting_date < %s
AND (a.disposal_date IS NULL OR a.disposal_date >= %s)
THEN gle.debit - gle.credit
ELSE 0
END
),
0) AS value_adjustment_before_from_date,
IFNULL(
SUM(
CASE
WHEN gle.posting_date <= %s
AND (a.disposal_date IS NULL OR a.disposal_date >= %s)
THEN gle.debit - gle.credit
ELSE 0
END
),
0) AS value_adjustment_till_to_date
FROM `tabGL Entry` gle
JOIN `tabAsset` a ON gle.against_voucher = a.name
JOIN `tabAsset Category Account` aca
ON aca.parent = a.asset_category
AND aca.company_name = %s
WHERE gle.is_cancelled = 0
AND a.docstatus = 1
AND a.company = %s
AND a.purchase_date <= %s
AND gle.account = aca.fixed_asset_account
AND a.name IN ({asset_placeholders})
GROUP BY a.name
"""
values = [
filters.get("from_date"), # value_adjustment_before_from_date condition 1
filters.get("from_date"), # value_adjustment_before_from_date condition 2
filters.get("to_date"), # value_adjustment_till_to_date condition 1
filters.get("to_date"), # value_adjustment_till_to_date condition 2
filters.get("company"), # aca.company_name
filters.get("company"), # a.company
filters.get("to_date"), # a.purchase_date
*asset_names # asset names for IN clause
]
asset_with_value_adjustments = frappe.db.sql(query, values, as_dict=True)
asset_value_adjustment_map = {}
for r in asset_with_value_adjustments:
asset_value_adjustment_map[r["asset"]] = {
"adjustment_before_from_date": flt(r.get("value_adjustment_before_from_date", 0)),
"adjustment_till_to_date": flt(r.get("value_adjustment_till_to_date", 0)),
}
return asset_value_adjustment_map
def get_columns(filters):
"""Создает колонки отчета"""
columns = []