FixedAssetDepreciation.php

<?php

include('includes/session.php');
$Title = _('Depreciation Journal Entry');

$ViewTopic = 'FixedAssets';
$BookMark = 'AssetDepreciation';

include('includes/header.php');
include('includes/SQL_CommonFunctions.inc');


/*Get the last period depreciation (depn is transtype =44) was posted for */
$result = DB_query("SELECT periods.lastdate_in_period,
							max(fixedassettrans.periodno)
					FROM fixedassettrans INNER JOIN periods
					ON fixedassettrans.periodno=periods.periodno
					WHERE transtype=44
					GROUP BY periods.lastdate_in_period
					ORDER BY periods.lastdate_in_period DESC");

$LastDepnRun = DB_fetch_row($result);

$AllowUserEnteredProcessDate = true;

if (DB_num_rows($result)==0) { //then depn has never been run yet?
	/*in this case default depreciation calc to the last day of last month - and allow user to select a period */
	if (!isset($_POST['ProcessDate'])) {
		$_POST['ProcessDate'] = Date($_SESSION['DefaultDateFormat'],mktime(0,0,0,date('m'),0,date('Y')));
	} else { //ProcessDate is set - make sure it is on the last day of the month selected
		if (!Is_Date($_POST['ProcessDate'])){
			prnMsg(_('The date is expected to be in the format') . ' ' . $_SESSION['DefaultDateFormat'], 'error');
			$InputError =true;
		}else {
			$_POST['ProcessDate'] = LastDayOfMonth($_POST['ProcessDate']);
		}
	}

} else { //depn calc has been run previously
	$AllowUserEnteredProcessDate = false;
	$_POST['ProcessDate'] = LastDayOfMonth(DateAdd(ConvertSQLDate($LastDepnRun[0]),'d',28));
}


/* Get list of assets for journal */
$sql="SELECT fixedassets.assetid,
			fixedassets.description,
			fixedassets.depntype,
			fixedassets.depnrate,
			fixedassets.datepurchased,
			fixedassetcategories.accumdepnact,
			fixedassetcategories.depnact,
			fixedassetcategories.categorydescription,
			SUM(CASE WHEN fixedassettrans.fixedassettranstype='cost' THEN fixedassettrans.amount ELSE 0 END) AS costtotal,
			SUM(CASE WHEN fixedassettrans.fixedassettranstype='depn' THEN fixedassettrans.amount ELSE 0 END) AS depnbfwd
		FROM fixedassets
		INNER JOIN fixedassetcategories
			ON fixedassets.assetcategoryid=fixedassetcategories.categoryid
		INNER JOIN fixedassettrans
			ON fixedassets.assetid=fixedassettrans.assetid
		WHERE fixedassettrans.transdate<='" . FormatDateForSQL($_POST['ProcessDate']) . "'
			AND fixedassets.datepurchased<='" . FormatDateForSQL($_POST['ProcessDate']) . "'
			AND fixedassets.disposaldate = '0000-00-00'
		GROUP BY fixedassets.assetid,
			fixedassets.description,
			fixedassets.depntype,
			fixedassets.depnrate,
			fixedassets.datepurchased,
			fixedassetcategories.accumdepnact,
			fixedassetcategories.depnact,
			fixedassetcategories.categorydescription
		ORDER BY assetcategoryid, assetid";

$AssetsResult=DB_query($sql);

$InputError = false; //always hope for the best
if (Date1GreaterThanDate2($_POST['ProcessDate'],Date($_SESSION['DefaultDateFormat']))){
	prnMsg(_('No depreciation will be committed as the processing date is beyond the current date. The depreciation run can only be run for periods prior to today'),'warn');
	$InputError =true;
}
if (isset($_POST['CommitDepreciation']) AND $InputError==false){
	$result = DB_Txn_Begin();
	$TransNo = GetNextTransNo(44);
	$PeriodNo = GetPeriod($_POST['ProcessDate']);
}

echo '<br /><table>';
$Heading = '<tr>
				<th>' . _('Asset ID') . '</th>
				<th>' . _('Description') . '</th>
				<th>' . _('Date Purchased') . '</th>
				<th>' . _('Cost') . '</th>
				<th>' . _('Accum Depn') . '</th>
				<th>' . _('B/fwd Book Value') . '</th>
				<th>' .  _('Depn Type') . '</th>
				<th>' .  _('Depn Rate') . '</th>
				<th>' . _('New Depn') . '</th>
			</tr>';
echo $Heading;

$AssetCategoryDescription ='0';

$TotalCost =0;
$TotalAccumDepn=0;
$TotalDepn = 0;
$TotalCategoryCost = 0;
$TotalCategoryAccumDepn =0;
$TotalCategoryDepn = 0;

$RowCounter = 0;

while ($AssetRow=DB_fetch_array($AssetsResult)) {
	if ($AssetCategoryDescription != $AssetRow['categorydescription'] OR $AssetCategoryDescription =='0'){
		if ($AssetCategoryDescription !='0'){ //then print totals
			echo '<tr><th colspan="3" align="right">' . _('Total for') . ' ' . $AssetCategoryDescription . ' </th>
					<th class="number">' . locale_number_format($TotalCategoryCost,$_SESSION['CompanyRecord']['decimalplaces']) . '</th>
					<th class="number">' . locale_number_format($TotalCategoryAccumDepn,$_SESSION['CompanyRecord']['decimalplaces']) . '</th>
					<th class="number">' . locale_number_format(($TotalCategoryCost-$TotalCategoryAccumDepn),$_SESSION['CompanyRecord']['decimalplaces']) . '</th>
					<th colspan="2"></th>
					<th class="number">' . locale_number_format($TotalCategoryDepn,$_SESSION['CompanyRecord']['decimalplaces']) . '</th>
					</tr>';
			$RowCounter = 0;
		}
		echo '<tr>
				<th colspan="9" align="left">' . $AssetRow['categorydescription']  . '</th>
			</tr>';
		$AssetCategoryDescription = $AssetRow['categorydescription'];
		$TotalCategoryCost = 0;
		$TotalCategoryAccumDepn =0;
		$TotalCategoryDepn = 0;
	}
	$BookValueBfwd = $AssetRow['costtotal'] - $AssetRow['depnbfwd'];
	if ($AssetRow['depntype']==0){ //striaght line depreciation
		$DepreciationType = _('SL');
		$NewDepreciation = $AssetRow['costtotal'] * $AssetRow['depnrate']/100/12;
		if ($NewDepreciation > $BookValueBfwd){
			$NewDepreciation = $BookValueBfwd;
		}
	} else { //Diminishing value depreciation
		$DepreciationType = _('DV');
		$NewDepreciation = $BookValueBfwd * $AssetRow['depnrate']/100/12;
	}
	if (Date1GreaterThanDate2($AssetRow['datepurchased'],$_POST['ProcessDate'])){
		/*Over-ride calculations as the asset was not purchased at the date of the calculation!! */
		$NewDepreciation =0;
	}
	$RowCounter++;
	if ($RowCounter ==15){
		echo $Heading;
		$RowCounter =0;
	}

	echo '<tr class="striped_row">
		<td>' . $AssetRow['assetid'] . '</td>
		<td>' . $AssetRow['description'] . '</td>
		<td>' . ConvertSQLDate($AssetRow['datepurchased']) . '</td>
		<td class="number">' . locale_number_format($AssetRow['costtotal'],$_SESSION['CompanyRecord']['decimalplaces']) . '</td>
		<td class="number">' . locale_number_format($AssetRow['depnbfwd'],$_SESSION['CompanyRecord']['decimalplaces']) . '</td>
		<td class="number">' . locale_number_format($AssetRow['costtotal']-$AssetRow['depnbfwd'],$_SESSION['CompanyRecord']['decimalplaces']) . '</td>
		<td align="center">' . $DepreciationType . '</td>
		<td class="number">' . $AssetRow['depnrate']  . '</td>
		<td class="number">' . locale_number_format($NewDepreciation ,$_SESSION['CompanyRecord']['decimalplaces']) . '</td>
	</tr>';
	$TotalCategoryCost +=$AssetRow['costtotal'];
	$TotalCategoryAccumDepn +=$AssetRow['depnbfwd'];
	$TotalCategoryDepn +=$NewDepreciation;
	$TotalCost +=$AssetRow['costtotal'];
	$TotalAccumDepn +=$AssetRow['depnbfwd'];
	$TotalDepn +=$NewDepreciation;

	if (isset($_POST['CommitDepreciation'])
		AND $NewDepreciation !=0
		AND $InputError==false){

		//debit depreciation expense
		$SQL = "INSERT INTO gltrans (type,
									typeno,
									trandate,
									periodno,
									account,
									narrative,
									amount)
						VALUES (44,
								'" . $TransNo . "',
								'" . FormatDateForSQL($_POST['ProcessDate']) . "',
								'" . $PeriodNo . "',
								'" . $AssetRow['depnact'] . "',
								'" . _('Monthly depreciation for asset') . ' ' . $AssetRow['assetid'] . "',
								'" . $NewDepreciation ."')";

		$ErrMsg = _('Cannot insert a depreciation GL entry for the depreciation because');
		$DbgMsg = _('The SQL that failed to insert the GL Trans record was');
		$result = DB_query($SQL,$ErrMsg,$DbgMsg,true);

		$SQL = "INSERT INTO gltrans (type,
									typeno,
									trandate,
									periodno,
									account,
									narrative,
									amount)
						VALUES (44,
								'" . $TransNo . "',
								'" . FormatDateForSQL($_POST['ProcessDate']) . "',
								'" . $PeriodNo . "',
								'" . $AssetRow['accumdepnact'] . "',
								'" . _('Monthly depreciation for asset') . ' ' . $AssetRow['assetid'] . "',
								'" . -$NewDepreciation ."')";
		$result = DB_query($SQL,$ErrMsg,$DbgMsg,true);

		//insert the fixedassettrans record
		$SQL = "INSERT INTO fixedassettrans (assetid,
											transtype,
											transno,
											transdate,
											periodno,
											inputdate,
											fixedassettranstype,
											amount)
							VALUES ('" . $AssetRow['assetid'] . "',
											'44',
											'" . $TransNo . "',
											'" . FormatDateForSQL($_POST['ProcessDate']) . "',
											'" . $PeriodNo . "',
											'" . Date('Y-m-d') . "',
											'depn',
											'" . $NewDepreciation . "')";
		$ErrMsg = _('Cannot insert a fixed asset transaction entry for the depreciation because');
		$DbgMsg = _('The SQL that failed to insert the fixed asset transaction record was');
		$result = DB_query($SQL,$ErrMsg,$DbgMsg,true);

		/*now update the accum depn in fixedassets */
		$SQL = "UPDATE fixedassets SET accumdepn = accumdepn + " . $NewDepreciation  . "
				WHERE assetid = '" . $AssetRow['assetid'] . "'";
		$ErrMsg = _('CRITICAL ERROR! NOTE DOWN THIS ERROR AND SEEK ASSISTANCE. The fixed asset accumulated depreciation could not be updated:');
		$DbgMsg = _('The following SQL was used to attempt the update the accumulated depreciation of the asset was:');
		$Result = DB_query($SQL,$ErrMsg, $DbgMsg, true);
	} //end if Committing the depreciation to DB
} //end loop around the assets to calculate depreciation for
echo '<tr>
		<th colspan="3" align="right">' . _('Total for') . ' ' . $AssetCategoryDescription . ' </th>
		<th class="number">' . locale_number_format($TotalCategoryCost,$_SESSION['CompanyRecord']['decimalplaces']) . '</th>
		<th class="number">' . locale_number_format($TotalCategoryAccumDepn,$_SESSION['CompanyRecord']['decimalplaces']) . '</th>
		<th class="number">' . locale_number_format(($TotalCategoryCost-$TotalCategoryAccumDepn),$_SESSION['CompanyRecord']['decimalplaces']) . '</th>
		<th colspan="2"></th>
		<th class="number">' . locale_number_format($TotalCategoryDepn,$_SESSION['CompanyRecord']['decimalplaces']) . '</th>
	</tr>
	<tr>
		<th colspan="3" align="right">' . _('GRAND Total') . ' </th>
		<th class="number">' . locale_number_format($TotalCost,$_SESSION['CompanyRecord']['decimalplaces']) . '</th>
		<th class="number">' . locale_number_format($TotalAccumDepn,$_SESSION['CompanyRecord']['decimalplaces']) . '</th>
		<th class="number">' . locale_number_format(($TotalCost-$TotalAccumDepn),$_SESSION['CompanyRecord']['decimalplaces']) . '</th>
		<th colspan="2"></th>
		<th class="number">' . locale_number_format($TotalDepn,$_SESSION['CompanyRecord']['decimalplaces']) . '</th>
	</tr>';

echo '</table>
		<hr />
		<br />';

if (isset($_POST['CommitDepreciation']) AND $InputError==false){
	$result = DB_Txn_Commit();
	prnMsg(_('Depreciation') . ' ' . $TransNo . ' ' . _('has been successfully entered'),'success');
	unset($_POST['ProcessDate']);
	echo '<br /><a href="index.php">' ._('Return to main menu') . '</a>';
	/*And post the journal too */
	include ('includes/GLPostings.inc');
} else {
	echo '<form action="' . htmlspecialchars($_SERVER['PHP_SELF'],ENT_QUOTES,'UTF-8') . '" method="post" id="form">';
    echo '<div>';
	echo '<input type="hidden" name="FormID" value="' . $_SESSION['FormID'] . '" />';
	echo '<br />
		<table class="selection" width="30%">
		<tr>';
	if ($AllowUserEnteredProcessDate){
		echo '<td>' . _('Date to Process Depreciation'). ':</td>
			<td><input type="text" class="date" required="required" name="ProcessDate" maxlength="10" size="11" value="' . $_POST['ProcessDate'] . '" /></td>';
	} else {
		echo '<td>' . _('Date to Process Depreciation'). ':</td>
			<td>' . $_POST['ProcessDate']  . '</td>';
	}
	echo '<td><div class="centre"><input type="submit" name="CommitDepreciation" value="'._('Commit Depreciation').'" /></div></td>
		</tr>
		</table>
		<br />
        </div>
		</form>';
}
include('includes/footer.php');
?>