[IMP] accounting: add a new version of the Assets documentation (#541)

The file is moved to another folder. The content is completely rewritten and includes more features and information.

accounting/others/adviser.rst

@@ -5,7 +5,6 @@ Adviser
 .. toctree::
    :titlesonly:
 
-   adviser/assets
    adviser/fiscalyear
    adviser/budget
    adviser/reverse_entry

accounting/others/adviser/assets.rst

@@ -1,142 +0,0 @@
-========================
-Manage your fixed assets
-========================
-
-The "Assets" module allows you to keep track of your fixed assets like
-machinery, land and building. The module allows you to generate monthly
-depreciation entries automatically, get depreciation board, sell or
-dispose assets and perform reports on your company assets.
-
-As an example, you may buy a car for $36,000 (gross value) and you plan
-to amortize it over 36 months (3 years). Every months (periodicity),
-Odoo will create a depreciation entry automatically reducing your assets
-value by $1,000 and passing $1,000 as an expense. After 3 years, this
-assets accounts for $0 (salvage value) in your balance sheet.
-
-The different types of assets are grouped into "Assets Types" that
-describe how to deprecate an asset. Here are two examples of assets
-types:
-
--  Building: 10 years, yearly linear depreciation
--  Car: 5 years, monthly linear depreciation
-
-Configuration
-=============
-
-Install the Asset module
-------------------------
-
-Start by *installing the Asset module.*
-
-Once the module is installed, you should see two new menus in the
-accounting application:
-
--  :menuselection:`Adviser --> Assets`
--  :menuselection:`Configuration --> Asset Types`
-
-Before registering your first asset, you must :ref:`define your Asset
-Types <accounting/adviser/assets_management/defining>`.
-
-.. _accounting/adviser/assets_management/defining:
-
-Defining Asset Types
---------------------
-
-Asset type are used to configure all information about an assets: asset
-and deprecation accounts, amortization method, etc. That way, advisers
-can configure asset types and users can further record assets without
-having to provide any complex accounting information. They just need to
-provide an asset type on the supplier bill.
-
-You should create asset types for every group of assets you frequently
-buy like "Cars: 5 years", "Computer Hardware: 3 years". For all other
-assets, you can create generic asset types. Name them according to the
-duration of the asset like "36 Months", "10 Years", ...
-
-To define asset types, go to :menuselection:`Configuration --> Asset
-Types`
-
-.. image:: media/image01.png
-   :align: center
-
-Create assets manually
-======================
-
-To register an asset manually, go to the menu :menuselection:`Adviser
---> Assets`.
-
-.. image:: media/image08.png
-   :align: center
-
-Once your asset is created, don't forget to Confirm it. You can also
-click on the Compute Depreciation button to check the depreciation board
-before confirming the asset.
-
-.. tip::
-
-   if you create asset manually, you still need to create the supplier
-   bill for this asset. The asset document will only produce the
-   depreciation journal entries, not those related to the supplier
-   bill.
-
-
-Create assets automatically from a supplier bill
-================================================
-
-Assets can be automatically created from supplier bills. All you need to
-do is to set an asset category on your bill line. When the user will
-validate the bill, an asset will be automatically created, using the
-information of the supplier bill.
-
-.. image:: media/image09.png
-
-Depending on the information on the asset category, the asset will be
-created in draft or directly validated\ *.* It's easier to confirm
-assets directly so that you won't forget to confirm it afterwards.
-(check the field *Skip Draft State* on *Asset Category)* Generate assets
-in draft only when you want your adviser to control all the assets
-before posting them to your accounts.
-
-.. tip:: if you put the asset on the product, the asset category will
-         automatically be filled in the supplier bill.
-
-How to depreciate an asset?
-===========================
-
-Odoo will create depreciation journal entries automatically at the right
-date for every confirmed asset. (not the draft ones). You can control in
-the depreciation board: a green bullet point means that the journal
-entry has been created for this line.
-
-But you can also post journal entries before the expected date by
-clicking on the green bullet and forcing the creation of related
-depreciation entry.
-
-.. image:: media/image11.png
-   :align: center
-
-.. note:: In the Depreciation board, click on the red bullet to post
-          the journal entry. Click on the :guilabel:`Items` button on
-          the top to see the journal entries which are already posted.
-
-How to modify an existing asset?
-================================
-
--  Click on :guilabel:`Modify Depreciation`
--  Change the number of depreciation
-
-Odoo will automatically recompute a new depreciation board.
-
-How to record the sale or disposal of an asset?
-===============================================
-
-If you sell or dispose an asset, you need to deprecate completly this
-asset. Click on the button :guilabel:`Sell or Dispose`. This action
-will post the full costs of this assets but it will not record the
-sales transaction that should be registered through a customer
-invoice.
-
-.. todo:: → This has to be changed in Odoo: selling an asset should:
-
-   #. remove all "Red" lines
-   #. create a new line that deprecate the whole residual value

accounting/payables/supplier_bills.rst

@@ -8,3 +8,4 @@ Vendor Bills
    supplier_bills/manage
    supplier_bills/bills_or_receipts
    supplier_bills/deferred_expenses
+   supplier_bills/assets

accounting/payables/supplier_bills/assets.rst

@@ -0,0 +1,254 @@
+===================================
+Non-current Assets and Fixed Assets
+===================================
+
+**Non-current Assets**, also known as **long-term assets**, are investments that are expected to be
+realized after one year. They are capitalized rather than being expensed and appear on the company's
+balance sheet. Depending on their nature, they may undergo **depreciation**.
+
+**Fixed Assets** are a type of Non-current Assets and include the properties bought for their
+productive aspects, such as buildings, vehicles, equipment, land, and software.
+
+For example, let's say we buy a car for $ 27,000. We plan to amortize it over five years, and we
+will sell it for $ 7,000 afterward. Using the linear, or straight-line, depreciation method,
+$ 4,000 are expensed each year as **depreciation expenses**. After five years, the **Accumulated
+Depreciation** amount reported on the balance sheet equals $ 20,000, leaving us with $ 7,000 of
+**Not Depreciable Value**, or Salvage value.
+
+Odoo Accounting handles depreciation by creating all depreciation entries automatically in *draft
+mode*. They are then posted periodically.
+
+Odoo supports the following **Depreciation Methods**:
+
+- Linear
+- Degressive
+- Accelerated Degressive
+
+.. note::
+   The server checks once a day if an entry must be posted. It might then take up to 24 hours before
+   you see a change from *draft* to *posted*.
+
+Prerequisites
+=============
+
+Such transactions must be posted on an **Assets Account** rather than on the default
+expense account.
+
+Configure an Assets Account
+---------------------------
+
+To configure your account in the **Chart of Accounts**, go to :menuselection:`Accounting -->
+Configuration --> Chart of Accounts`, click on *Create*, and fill out the form.
+
+.. image:: media/assets01.png
+   :align: center
+   :alt: Configuration of an Assets Account in Odoo Accounting
+
+.. note::
+   This account's type must be either *Fixed Assets* or *Non-current Assets*.
+
+Post an expense to the right account
+------------------------------------
+
+Select the account on a draft bill
+~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
+
+On a draft bill, select the right account for all the assets you are buying.
+
+.. image:: media/assets02.png
+   :align: center
+   :alt: Selection of an Assets Account on a draft bill in Odoo Accounting
+
+.. _product-assets-account:
+
+Choose a different Expense Account for specific products
+~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
+
+Start editing the product, go to the *Accounting* tab, select the right **Expense Account**, and
+save.
+
+.. image:: media/assets03.png
+   :align: center
+   :alt: Change of the Assets Account for a product in Odoo
+
+.. tip::
+   It is possible to :ref:`automate the creation of assets entries <assets-automation>` for these
+   products.
+
+.. _journal-assets-account:
+
+Change the account of a posted journal item
+~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
+
+To do so, open your Purchases Journal by going to :menuselection:`Accounting --> Accounting -->
+Purchases`, select the journal item you want to modify, click on the account, and select the right
+one.
+
+.. image:: media/assets04.png
+   :align: center
+   :alt: Modification of a posted journal item's account in Odoo Accounting
+
+Assets entries
+==============
+
+.. _create-assets-entry:
+
+Create a new entry
+------------------
+
+An **Asset entry** automatically generates all journal entries in *draft mode*. They are then posted
+one by one at the right time.
+
+To create a new entry, go to :menuselection:`Accounting --> Accounting --> Assets`, click on
+*Create*, and fill out the form.
+
+Click on **select related purchases** to link an existing journal item to this new entry. Some
+fields are then automatically filled out, and the journal item is now listed under the **Related
+Purchase** tab.
+
+.. image:: media/assets05.png
+   :align: center
+   :alt: Assets entry in Odoo Accounting
+
+Once done, you can click on *Compute Depreciation* (next to the *Confirm* button) to generate all
+the values of the **Depreciation Board**. This board shows you all the entries that Odoo will post
+to depreciate your asset, and at which date.
+
+.. image:: media/assets06.png
+   :align: center
+   :alt: Depreciation Board in Odoo Accounting
+
+What does "Prorata Temporis" mean?
+~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
+
+The **Prorata Temporis** feature is useful to depreciate your assets the most accurately possible.
+
+With this feature, the first entry on the Depreciation Board is computed based on the time left
+between the *Prorata Date* and the *First Depreciation Date* rather than the default amount of time
+between depreciations.
+
+For example, the Depreciation Board above has its first depreciation with an amount of $ 241.10
+rather than $ 4,000.00. Consequently, the last entry is also lower and has an amount of $ 3758.90.
+
+What are the different Depreciation Methods
+~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
+
+The **Linear Depreciation Method** divides the initial Depreciable Value by the number of
+depreciations planned. All depreciation entries have the same amount.
+
+The **Degressive Depreciation Method** multiplies the Depreciable Value by the **Degressive Factor**
+for each entry. Each depreciation entry has a lower amount than the previous entry.
+
+The **Accelerated Degressive Depreciation Method** uses the Degressive Method, but with a minimum
+Depreciation equal to the Linear Method. This method ensures a fast depreciation at the beginning,
+followed by a constant one afterward.
+
+Assets from the Purchases Journal
+---------------------------------
+
+You can create an asset entry from a specific journal item in your **Purchases Journal**.
+
+To do so, open your Purchases Journal by going to :menuselection:`Accounting --> Accounting -->
+Purchases`, and select the journal item you want to record as an asset. Make sure that it is posted
+in the right account (see: :ref:`journal-assets-account`).
+
+Then, click on *Action*, select **Create Asset**, and fill out the form the same way you would do to
+:ref:`create a new entry <create-assets-entry>`.
+
+.. image:: media/assets07.png
+   :align: center
+   :alt: Create Asset Entry from a journal item in Odoo Accounting
+
+Modification of an Asset
+========================
+
+You can modify the values of an asset to increase or decrease its value.
+
+To do so, open the asset you want to modify, and click on *Modify Depreciation*. Then, fill out the
+form with the new depreciation values and click on *Modify*.
+
+A **decrease in value** posts a new Journal Entry for the **Value Decrease** and modifies all the
+future *unposted* Journal Entries listed in the Depreciation Board.
+
+An **increase in value** requires you to fill out additional fields related to the account movements
+and creates a new Asset entry with the **Value Increase**. The Gross Increase Asset Entry can be
+accessed with a Smart Button.
+
+.. image:: media/assets08.png
+   :align: center
+   :alt: Gross Increase smart button in Odoo Accounting
+
+Disposal of Fixed Assets
+========================
+
+To **sell** an asset or **dispose** of it implies that it must be removed from the Balance Sheet.
+
+To do so, open the asset you want to dispose of, click on *Sell or Dispose*, and fill out the form.
+
+.. image:: media/assets09.png
+   :align: center
+   :alt: Disposal of Assets in Odoo Accounting
+
+Odoo Accounting then generates all the journal entries necessary to dispose of the asset, including
+the gain or loss on sale, which is based on the difference between the asset's book value at the
+time of the sale and the amount it is sold for.
+
+.. note::
+   To record the sale of an asset, you must first post the related Customer Invoice so you can link
+   the sale of the asset with it.
+
+Assets Models
+=============
+
+You can create **Assets Models** to create your Asset entries faster. It is particularly useful if
+you recurrently buy the same kind of assets.
+
+To create a model, go to :menuselection:`Accounting → Configuration --> Assets Models`, click on
+*Create*, and fill out the form the same way you would do to create a new entry.
+
+.. tip::
+   You can also convert a *confirmed Asset entry* into a model by opening it from
+   :menuselection:`Accounting --> Accounting --> Assets` and then, by clicking on the button *Save
+   Model*.
+
+Apply an Asset Model to a new entry
+-----------------------------------
+
+When you create a new Asset entry,  fill out the **Fixed Asset Account** with the right asset
+account.
+
+New buttons with all the models linked to that account appear at the top of the form. Clicking on a
+model button fills out the form according to that model.
+
+.. image:: media/assets10.png
+   :align: center
+   :alt: Assets model button in Odoo Accounting
+
+.. _assets-automation:
+
+Automate the Assets
+===================
+
+When you create or edit an account of which the type is either *Non-current Assets* or *Fixed
+Assets*, you can configure it to create assets for the expenses that are credited on it
+automatically.
+
+You have three choices for the **Automate Assets** field:
+
+#. **No:** this is the default value. Nothing happens.
+#. **Create in draft:** whenever a transaction is posted on the account, a draft *Assets entry* is
+   created, but not validated. You must first fill out the form in :menuselection:`Accounting -->
+   Accounting --> Assets`.
+#. **Create and validate:** you must also select an Asset Model (see: `Assets Models`_). Whenever a
+   transaction is posted on the account, an *Assets entry* is created and immediately validated.
+
+.. image:: media/assets11.png
+   :align: center
+   :alt: Automate Assets on an account in Odoo Accounting
+
+.. tip::
+   You can, for example, select this account as the default **Expense Account** of a product to
+   fully automate its purchase. (see: :ref:`product-assets-account`).
+
+.. seealso::
+  * :doc:`../../others/configuration/account_type`