feat(fusion_accounting_assets): asset disposal record model

- 4 disposal types: sale, scrap, donation, lost
- mail.thread tracking on type / date / sale amount / partner
- gain_loss_amount computed:
    - sale: sale_amount - book_value_at_disposal
    - scrap / donation / lost: -book_value_at_disposal (full loss)
- ondelete='restrict' on asset_id (cannot delete an asset with disposal)
- move_id placeholder for engine-created journal entry
- 4 new tests (59 total)

Made-with: Cursor

fusion_accounting_assets/__manifest__.py

@@ -1,6 +1,6 @@
 {
     'name': 'Fusion Accounting Assets',
-    'version': '19.0.1.0.8',
+    'version': '19.0.1.0.9',
     'category': 'Accounting/Accounting',
     'summary': 'AI-augmented asset management with depreciation schedules.',
     'description': """

fusion_accounting_assets/models/__init__.py

@@ -1,3 +1,4 @@
 from . import fusion_asset_category
 from . import fusion_asset
 from . import fusion_asset_depreciation_line
+from . import fusion_asset_disposal

fusion_accounting_assets/models/fusion_asset_disposal.py

@@ -0,0 +1,56 @@
+"""Asset disposal records (sale, scrap, donation)."""
+
+from odoo import api, fields, models
+
+
+DISPOSAL_TYPES = [
+    ('sale', 'Sale'),
+    ('scrap', 'Scrap'),
+    ('donation', 'Donation'),
+    ('lost', 'Lost / Stolen'),
+]
+
+
+class FusionAssetDisposal(models.Model):
+    _name = "fusion.asset.disposal"
+    _description = "Asset Disposal Record"
+    _order = "disposal_date desc, id desc"
+    _inherit = ['mail.thread']
+
+    asset_id = fields.Many2one(
+        'fusion.asset', required=True, ondelete='restrict', tracking=True,
+    )
+    company_id = fields.Many2one(related='asset_id.company_id', store=True)
+    currency_id = fields.Many2one(related='asset_id.currency_id', store=True)
+
+    disposal_type = fields.Selection(
+        DISPOSAL_TYPES, required=True, default='sale', tracking=True,
+    )
+    disposal_date = fields.Date(
+        required=True, default=fields.Date.today, tracking=True,
+    )
+    sale_amount = fields.Monetary(
+        default=0.0, tracking=True,
+        help="Cash received (for sale disposal type).",
+    )
+    sale_partner_id = fields.Many2one('res.partner', tracking=True)
+
+    book_value_at_disposal = fields.Monetary(
+        readonly=True,
+        help="Asset book value at disposal date.",
+    )
+    gain_loss_amount = fields.Monetary(compute='_compute_gain_loss', store=True)
+    notes = fields.Text()
+
+    move_id = fields.Many2one(
+        'account.move', readonly=True, copy=False,
+        help="Journal entry created for this disposal.",
+    )
+
+    @api.depends('sale_amount', 'book_value_at_disposal', 'disposal_type')
+    def _compute_gain_loss(self):
+        for d in self:
+            if d.disposal_type == 'sale':
+                d.gain_loss_amount = d.sale_amount - d.book_value_at_disposal
+            else:
+                d.gain_loss_amount = -d.book_value_at_disposal

fusion_accounting_assets/security/ir.model.access.csv

@@ -5,3 +5,5 @@ access_fusion_asset_depreciation_line_user,fusion.asset.depreciation.line.user,m
 access_fusion_asset_depreciation_line_admin,fusion.asset.depreciation.line.admin,model_fusion_asset_depreciation_line,fusion_accounting_core.group_fusion_accounting_admin,1,1,1,1
 access_fusion_asset_category_user,fusion.asset.category.user,model_fusion_asset_category,base.group_user,1,0,0,0
 access_fusion_asset_category_admin,fusion.asset.category.admin,model_fusion_asset_category,fusion_accounting_core.group_fusion_accounting_admin,1,1,1,1
+access_fusion_asset_disposal_user,fusion.asset.disposal.user,model_fusion_asset_disposal,base.group_user,1,0,0,0
+access_fusion_asset_disposal_admin,fusion.asset.disposal.admin,model_fusion_asset_disposal,fusion_accounting_core.group_fusion_accounting_admin,1,1,1,1

fusion_accounting_assets/tests/__init__.py

@@ -6,3 +6,4 @@ from . import test_useful_life_predictor
 from . import test_fusion_asset
 from . import test_fusion_asset_depreciation_line
 from . import test_fusion_asset_category
+from . import test_fusion_asset_disposal

fusion_accounting_assets/tests/test_fusion_asset_disposal.py

@@ -0,0 +1,56 @@
+from datetime import date
+
+from odoo.tests.common import TransactionCase
+from odoo.tests import tagged
+
+
+@tagged('post_install', '-at_install')
+class TestFusionAssetDisposal(TransactionCase):
+
+    def setUp(self):
+        super().setUp()
+        self.asset = self.env['fusion.asset'].create({
+            'name': 'Disposable Asset',
+            'cost': 10000,
+            'salvage_value': 0,
+            'acquisition_date': date(2026, 1, 1),
+            'method': 'straight_line',
+            'useful_life_years': 5,
+        })
+
+    def test_create_minimal_sale(self):
+        d = self.env['fusion.asset.disposal'].create({
+            'asset_id': self.asset.id,
+            'disposal_type': 'sale',
+            'sale_amount': 7000,
+            'book_value_at_disposal': 6000,
+        })
+        self.assertEqual(d.gain_loss_amount, 1000)
+        self.assertEqual(d.company_id, self.asset.company_id)
+
+    def test_sale_at_loss(self):
+        d = self.env['fusion.asset.disposal'].create({
+            'asset_id': self.asset.id,
+            'disposal_type': 'sale',
+            'sale_amount': 4000,
+            'book_value_at_disposal': 6000,
+        })
+        self.assertEqual(d.gain_loss_amount, -2000)
+
+    def test_scrap_full_loss(self):
+        d = self.env['fusion.asset.disposal'].create({
+            'asset_id': self.asset.id,
+            'disposal_type': 'scrap',
+            'sale_amount': 0,
+            'book_value_at_disposal': 6000,
+        })
+        self.assertEqual(d.gain_loss_amount, -6000)
+
+    def test_donation_ignores_sale_amount(self):
+        d = self.env['fusion.asset.disposal'].create({
+            'asset_id': self.asset.id,
+            'disposal_type': 'donation',
+            'sale_amount': 999,
+            'book_value_at_disposal': 6000,
+        })
+        self.assertEqual(d.gain_loss_amount, -6000)