Allowing to set liabilty account as fixed_asset

Feature Ideas
1

We had another case of what is described here: How to book a leasing invoice

In this case the company is not a MicroPYME, so it is not possible for them to directly book the amortization amount as expense but it should be booked as liably account. S

In Spain, what needs to be done is the following account moves:

  • Once the company buys the asset of 10.000€:
Account Debit Credit
214 (Fixed asset) 10.000€ 0€
524 (Asset related liabilities) 0€ 10.000€

Note that as the asset is not fully paid the company has a liabilty that will be paid on each month and this is reflected on its accounting values. The deprecation is managed by the current account_asset module wihtout any problems.

Each month, the company will receive and invoice that should be accounted as follow:

Account Debit Credit
524 (Asset related liabilities) 833€ 0€
662 (Interest of debts) 167€ 0€
472 (Tax account) 210€ 0€
400 (Account payable) 0€ 1210€

In order to track this as invoice we need to create two lines on the invoice, one using the interes of debts which is already available because it’s an expense account but the liabilty is not available because it’s a balance account. Also it can not be marked as fixed_asset (which will make it available once the account_asset module is activated) because the fixed_assets are only available for asset accounts.

I think this can be easly solved by showing the the fixed assets field on all balance account despite not beeing being a liability and activating this flag on asset related liabitlities types.

Does it makes sense for other countries?
Anyone has a better idea to solve the same case?

P.S: Please note that I simplified a little bit the assets avoiding the long term, short term liabilities management. This does not affect the final result but if somebody is interested the full process is described on this page.

2

I do not think it is good to change the meaning of the “fixed asset” flag. Indeed I think this requires a new flag for balance type. I think of “interest” or “debt”. This new flag will be allowed in supplier invoice line.

3

I think it should be named as “debt” because interests has the expense flag and are already available on the invoice line.

Do you think this should be part of account module or account_asset one?

If we use the concept of debt it does not sound as related to asset, but more generic.

Indeed there is also a process of accounting bank credits which involves also using long term debt, short term debts and interesset (as expenses) accounts. This can be automated with tryton (like we do for account_asset) but as most of the accountants are doing this manually we did not have the need of developing such module. So this makes me think that better to have it on account module.

4

For me it is the account module because you can have debt without an asset.

5

I’ve filled Issue 10164: Add check to mark accounts as debt - Tryton issue tracker which implements what is described here.

It also updates the Spanish chart of accounts to mark the required types as debt. It will be great if other can share the types that should be updated for other chart of accounts.