feat(fusion_accounting_assets): salvage_value service

Made-with: Cursor

fusion_accounting_assets/__manifest__.py

@@ -1,6 +1,6 @@
 {
     'name': 'Fusion Accounting Assets',
-    'version': '19.0.1.0.2',
+    'version': '19.0.1.0.3',
     'category': 'Accounting/Accounting',
     'summary': 'AI-augmented asset management with depreciation schedules.',
     'description': """

fusion_accounting_assets/services/__init__.py

@@ -1,2 +1,3 @@
 from . import depreciation_methods
 from . import prorate
+from . import salvage_value

fusion_accounting_assets/services/salvage_value.py

@@ -0,0 +1,38 @@
+"""Salvage value (scrap value) calculation helpers.
+
+Most clients use straight % of cost; some use fixed dollar amounts.
+"""
+
+from dataclasses import dataclass
+from typing import Literal
+
+
+SalvageMethod = Literal['percentage', 'fixed', 'zero']
+
+
+@dataclass
+class SalvageConfig:
+    method: SalvageMethod
+    value: float = 0.0
+
+
+def compute_salvage_value(*, cost: float, config: SalvageConfig) -> float:
+    """Compute end-of-life salvage value."""
+    if config.method == 'zero':
+        return 0.0
+    if config.method == 'percentage':
+        return round(cost * config.value / 100, 2)
+    if config.method == 'fixed':
+        return round(config.value, 2)
+    raise ValueError(f"Unknown salvage method: {config.method}")
+
+
+def remaining_useful_life_value(*, current_book: float, salvage: float,
+                                periods_used: int, total_periods: int) -> float:
+    """Estimate remaining value if asset is sold/scrapped now."""
+    if total_periods <= 0:
+        return current_book
+    if periods_used >= total_periods:
+        return salvage
+    remaining_pct = (total_periods - periods_used) / total_periods
+    return round(salvage + (current_book - salvage) * remaining_pct, 2)

fusion_accounting_assets/tests/__init__.py

@@ -1,2 +1,3 @@
 from . import test_depreciation_methods
 from . import test_prorate
+from . import test_salvage_value

fusion_accounting_assets/tests/test_salvage_value.py

@@ -0,0 +1,45 @@
+from odoo.tests.common import TransactionCase
+from odoo.tests import tagged
+from odoo.addons.fusion_accounting_assets.services.salvage_value import (
+    SalvageConfig, compute_salvage_value, remaining_useful_life_value,
+)
+
+
+@tagged('post_install', '-at_install')
+class TestSalvageValue(TransactionCase):
+
+    def test_zero_method_returns_zero(self):
+        v = compute_salvage_value(cost=10000, config=SalvageConfig(method='zero'))
+        self.assertEqual(v, 0.0)
+
+    def test_percentage_method(self):
+        v = compute_salvage_value(
+            cost=10000, config=SalvageConfig(method='percentage', value=10),
+        )
+        self.assertAlmostEqual(v, 1000.0, places=2)
+
+    def test_fixed_method(self):
+        v = compute_salvage_value(
+            cost=10000, config=SalvageConfig(method='fixed', value=750),
+        )
+        self.assertAlmostEqual(v, 750.0, places=2)
+
+    def test_unknown_method_raises(self):
+        with self.assertRaises(ValueError):
+            compute_salvage_value(
+                cost=10000,
+                config=SalvageConfig(method='bogus', value=0),  # type: ignore[arg-type]
+            )
+
+    def test_remaining_useful_life_value_midway(self):
+        # Halfway through life; current book 6000, salvage 1000 -> 1000 + 5000*0.5 = 3500
+        v = remaining_useful_life_value(
+            current_book=6000, salvage=1000, periods_used=5, total_periods=10,
+        )
+        self.assertAlmostEqual(v, 3500.0, places=2)
+
+    def test_remaining_useful_life_value_at_end_returns_salvage(self):
+        v = remaining_useful_life_value(
+            current_book=1200, salvage=1000, periods_used=10, total_periods=10,
+        )
+        self.assertEqual(v, 1000.0)