Miscellaneous Issues and Receipts

koekemoerac · June 6, 2020, 3:12pm

All stock issues cannot be assets, its to be reported in the income statement and not in the balance sheet. There are cases where it become assets. A marketing campaign or day to day operating cost like fuel cost for the distribution of products are not assets. Its normal expenses.

If I take stock items and use it to upgrade an existing asset or build an asset from zero, then its assets. Or in the case where we do in farming operations where stock are issued and it accumulates to the value of a flock or chickens as example, then its assets.

ced · June 6, 2020, 3:30pm

Please explain precisely what it means in Tryton terms?
For me “stock issues” means nothing.

But here you are no more talking about stored goods.

koekemoerac · June 6, 2020, 3:38pm

In all cases stock are issued and it become either an expenses (Credit stock and debit income statement) or an asset (credit stock and debit balance sheet) or vice versa

Let me explain it more simplistic:

A stock issue a more or less the same move as a sales transaction, but there is no customer involved. A sales move also consume stock (credit stock) and offset is to cost of sales (debit). In this case the stock will be credited and a define income statement or balance sheet account will be debited

A stock receipt I am referring to is more or less the same as a purchase, but there is no supplier involved. The account entries and stock moves is the opposite of a stock issue.

ced · June 6, 2020, 3:47pm

But what do you mean by issued?
And what do you named “stock”?

Please use the Tryton terms when you are asking questions otherwise it is impossible to discuss.

Also remember that Tryton is a general purpose software and that it is designed to work on many countries with many different account ways.

But why is there no customer? If you ship your goods it is to someone.

Here you are already assuming the perpetual stock accounting of type anglo-saxon.

But then who provides the goods? They are not spontaneously created.

bala4901 · June 7, 2020, 2:55am

This is my 2 cents of input:

Criteria 1: Receipt the Products (exp: bearings) as Stock
Criteria 2: When doing Repairing or fabricating, this Product is used and the product will do in the counted as Expenses

Reply From @Pokoli using internal shipment to Location Type of “Loss and Found”

If you want to track the stock accounting level, you need to have “account_stock_continental” module to be installed
You can create a location such as “Used Parts Location (code:450)” with Type=Loss and Found
Whenever you are going to have the Repairing work, you will need to create “Internal Shipment”. From location “Stock Location” to “Used Part Location”.
After confirmed, tryton will create an account move in Stock Accounting.

Using above method, you can tracks the Product used in specific location such as “Used Parts (450)”

koekemoerac · June 7, 2020, 6:44am

Thanks for clarifying.

ced · June 7, 2020, 7:33am

This does not say if it is a goods or an assets.

Please show me the code in Tryton that does that?
If it is a goods, it is already booked as an expense at the purchase.
If it is an assets, depending of it is deprecated or not it is booked at the purchase or by the deprecation.
But there is no code for now in Tryton to book it when moving it out of the stock.

bala4901 · June 7, 2020, 11:05am

Oh, I assume it is goods. Because I think he need to do the Stock Counting. And he mention it as bearing. My understanding of bearing can have long shelf live.

github.com

tryton/account_stock_continental/blob/273bfeef3224ea6dcf5ec38c642bdc98ca24d978/stock.py#L81


      
          '''
          type_ = (self.from_location.type, self.to_location.type)
          if type_ in [('supplier', 'storage'), ('supplier', 'drop')]:
              return 'in_supplier'
          elif type_ in [('storage', 'supplier'), ('drop', 'supplier')]:
              return 'out_supplier'
          elif type_ in [('storage', 'customer'), ('drop', 'customer')]:
              return 'out_customer'
          elif type_ in [('customer', 'storage'), ('customer', 'drop')]:
              return 'in_customer'
          elif type_ == ('storage', 'lost_found'):
              return 'out_lost_found'
          elif type_ == ('lost_found', 'storage'):
              return 'in_lost_found'
          elif type_ == ('supplier', 'customer'):
              return 'supplier_customer'
          elif type_ == ('customer', 'supplier'):
              return 'customer_supplier'
          elif type_ == ('storage', 'production'):
              return 'out_production'
          elif type_ == ('production', 'storage'):

From this, the type is out_lost_found

github.com

tryton/account_stock_continental/blob/273bfeef3224ea6dcf5ec38c642bdc98ca24d978/stock.py#L129


      
                  account_move_lines = self._get_account_stock_move_lines(
                      'in_supplier')
                  account_move_lines.extend(self._get_account_stock_move_lines(
                          'out_customer'))
              elif type_ == 'customer_supplier':
                  account_move_lines = self._get_account_stock_move_lines(
                      'in_customer')
                  account_move_lines.extend(self._get_account_stock_move_lines(
                          'out_supplier'))
              else:
                  account_move_lines = self._get_account_stock_move_lines(type_)
          
          amount = Decimal('0.0')
          for line in account_move_lines:
              amount += line.debit - line.credit
          move_line = self._get_account_stock_move_line(amount)
          if move_line:
              account_move_lines.append(move_line)
          
          account_configuration = AccountConfiguration(1)
          return AccountMove(

then doing credit move like the production.
and see the value at:

Correct me, If I am wrong.

ced · June 7, 2020, 11:17am

But it is product for repairing existing assets, so it must be an asset also. But it is a kind of assets that are stored before expense.
Indeed for now in Tryton we manage only two kind of assets: one that are not deprecated and booked as expense at purchase. We could name them cosumable. And assets that are deprecated and so booked as expenses over time since the purchase.
But there is a third kind of assets that are stored and booked as expense on usage. I think we could update account_stock* modules to create accounting for this third kind. And having account_asset books an expense is n usage (when leaving the storage).
I think we could distinct those assets with the consumable and the depriciable flags.
This way do not need to convert a goods into an assets (even if it is a useful feature).

bala4901 · June 7, 2020, 11:34am

If putting in detail, just focus on this case:

Repairing existing asset:

It is purely asset

If in this case, it used bearing to do repair. To simplify, I used “Nut” as example.
The “Existing Asset” the nut is broken. So, the Mechanical go to warehouse to get a Nut to replacing the “Existing Asset”.

Nut

It counted as stock
It can loss value in long time
It can sell to customer (if they doing bearing business)
It can use as consumable product

Based on your Third Kind of assets:
Nut : Type: assets. consumable Tick,

and need another form (Like internal Shipment) --> to record the usage and doing the accounting move?

ced · June 7, 2020, 6:17pm

I guess it will be good to have a specific document with a workflow even if an internal shipment could be used.