feat: default Location tree and Asset Categories

Location fixture: "All Locations" group with Head Office, Branch Office and
Warehouse. Fixture import re-inserts tree nodes with fresh lft/rgt, which
strands locations users add beneath them, so after_migrate rebuilds the
Location tree.

Asset Category fixture: Land (non-depreciable), Buildings (20 years),
Plant and Machinery, Vehicles, Furniture and Fixtures, Office Equipment,
Computers and Electronics, Software (5 years) and Intangible Assets
(10 years), per Royal Decree 145 rates; monthly straight-line, daily
pro-rata. The accounts table is company-specific and therefore not
shipped: an Asset Category before_import hook links every Thai company
(same contract as the WHT categories), reusing the Standard chart's
fixed asset accounts and creating Land, Vehicles and Intangible Assets
under Fixed Assets. Company.on_update links new companies. Depreciation
accounts are left to the Company defaults.

get_or_create_account now takes account_type and parent_groups.

default_thai_company/assets.py

@@ -0,0 +1,91 @@
+import frappe
+from frappe.utils.nestedset import rebuild_tree
+
+from default_thai_company.tax_withholding import company_ready, get_or_create_account, thai_companies
+
+# Asset Category -> fixed asset account. Names follow ERPNext's Standard chart so
+# setup-wizard companies reuse their accounts; the rest are created under the
+# same "Fixed Assets" group. Depreciation accounts are left to the Company
+# defaults (Asset falls back to them), so one change there covers every category.
+FIXED_ASSET_ACCOUNTS = {
+	"Land": "Land",
+	"Buildings": "Buildings",
+	"Plant and Machinery": "Plants and Machineries",
+	"Vehicles": "Vehicles",
+	"Furniture and Fixtures": "Furnitures and Fixtures",
+	"Office Equipment": "Office Equipments",
+	"Computers and Electronics": "Electronic Equipments",
+	"Software": "Softwares",
+	"Intangible Assets": "Intangible Assets",
+}
+
+FIXED_ASSET_GROUPS = ("Fixed Assets",)
+
+
+def fixed_asset_account(company, category):
+	return get_or_create_account(
+		company, FIXED_ASSET_ACCOUNTS[category], "Asset", "Fixed Asset", FIXED_ASSET_GROUPS
+	)
+
+
+def link_company(category, company):
+	"""Append the company's fixed asset account row to the category if missing."""
+	if any(row.company_name == company for row in category.accounts):
+		return False
+	category.append(
+		"accounts",
+		{"company_name": company, "fixed_asset_account": fixed_asset_account(company, category.name)},
+	)
+	return True
+
+
+def prepare_fixture_accounts(doc, method=None):
+	"""Asset Category fixtures ship without `accounts` (company-specific).
+
+	Same contract as the Tax Withholding Category fixtures: fixture import
+	re-inserts the doc on every migrate, so carry over the rows already on this
+	site, then link every Thai company. Mandatory is relaxed for sites without a
+	Thai company yet; `setup_company` links them later.
+	"""
+	if doc.name not in FIXED_ASSET_ACCOUNTS:
+		return
+
+	doc.flags.ignore_mandatory = True
+
+	if not doc.accounts and frappe.db.exists(doc.doctype, doc.name):
+		for row in frappe.get_all(
+			"Asset Category Account",
+			filters={"parent": doc.name, "parenttype": doc.doctype},
+			fields=[
+				"company_name",
+				"fixed_asset_account",
+				"accumulated_depreciation_account",
+				"depreciation_expense_account",
+				"capital_work_in_progress_account",
+			],
+			order_by="idx",
+		):
+			doc.append("accounts", row)
+
+	for company in thai_companies():
+		link_company(doc, company)
+
+
+def setup_company(doc, method=None):
+	"""Company.on_update: link a Thai company on every default Asset Category."""
+	if not company_ready(doc):
+		return
+
+	for name in FIXED_ASSET_ACCOUNTS:
+		if not frappe.db.exists("Asset Category", name):
+			continue
+		category = frappe.get_doc("Asset Category", name)
+		if link_company(category, doc.name):
+			category.save(ignore_permissions=True)
+
+
+def rebuild_locations():
+	"""after_migrate: fixture import re-inserts the Location tree nodes (fresh
+	lft/rgt), which strands locations users added beneath them; rebuild."""
+	if frappe.db.exists("Location", "All Locations"):
+		rebuild_tree("Location")

default_thai_company/fixtures/asset_category.json

@@ -0,0 +1,237 @@
+[
+ {
+  "accounts": [],
+  "asset_category_name": "Land",
+  "docstatus": 0,
+  "doctype": "Asset Category",
+  "enable_cwip_accounting": 0,
+  "finance_books": [],
+  "modified": "2026-09-16 09:00:00.000000",
+  "name": "Land",
+  "non_depreciable_category": 1
+ },
+ {
+  "accounts": [],
+  "asset_category_name": "Buildings",
+  "docstatus": 0,
+  "doctype": "Asset Category",
+  "enable_cwip_accounting": 0,
+  "finance_books": [
+   {
+    "daily_prorata_based": 1,
+    "depreciation_method": "Straight Line",
+    "docstatus": 0,
+    "doctype": "Asset Finance Book",
+    "finance_book": null,
+    "frequency_of_depreciation": 1,
+    "idx": 1,
+    "parent": "Buildings",
+    "parentfield": "finance_books",
+    "parenttype": "Asset Category",
+    "rate_of_depreciation": 0.0,
+    "salvage_value_percentage": 0.0,
+    "shift_based": 0,
+    "total_number_of_depreciations": 240
+   }
+  ],
+  "modified": "2026-09-16 09:00:00.000000",
+  "name": "Buildings",
+  "non_depreciable_category": 0
+ },
+ {
+  "accounts": [],
+  "asset_category_name": "Plant and Machinery",
+  "docstatus": 0,
+  "doctype": "Asset Category",
+  "enable_cwip_accounting": 0,
+  "finance_books": [
+   {
+    "daily_prorata_based": 1,
+    "depreciation_method": "Straight Line",
+    "docstatus": 0,
+    "doctype": "Asset Finance Book",
+    "finance_book": null,
+    "frequency_of_depreciation": 1,
+    "idx": 1,
+    "parent": "Plant and Machinery",
+    "parentfield": "finance_books",
+    "parenttype": "Asset Category",
+    "rate_of_depreciation": 0.0,
+    "salvage_value_percentage": 0.0,
+    "shift_based": 0,
+    "total_number_of_depreciations": 60
+   }
+  ],
+  "modified": "2026-09-16 09:00:00.000000",
+  "name": "Plant and Machinery",
+  "non_depreciable_category": 0
+ },
+ {
+  "accounts": [],
+  "asset_category_name": "Vehicles",
+  "docstatus": 0,
+  "doctype": "Asset Category",
+  "enable_cwip_accounting": 0,
+  "finance_books": [
+   {
+    "daily_prorata_based": 1,
+    "depreciation_method": "Straight Line",
+    "docstatus": 0,
+    "doctype": "Asset Finance Book",
+    "finance_book": null,
+    "frequency_of_depreciation": 1,
+    "idx": 1,
+    "parent": "Vehicles",
+    "parentfield": "finance_books",
+    "parenttype": "Asset Category",
+    "rate_of_depreciation": 0.0,
+    "salvage_value_percentage": 0.0,
+    "shift_based": 0,
+    "total_number_of_depreciations": 60
+   }
+  ],
+  "modified": "2026-09-16 09:00:00.000000",
+  "name": "Vehicles",
+  "non_depreciable_category": 0
+ },
+ {
+  "accounts": [],
+  "asset_category_name": "Furniture and Fixtures",
+  "docstatus": 0,
+  "doctype": "Asset Category",
+  "enable_cwip_accounting": 0,
+  "finance_books": [
+   {
+    "daily_prorata_based": 1,
+    "depreciation_method": "Straight Line",
+    "docstatus": 0,
+    "doctype": "Asset Finance Book",
+    "finance_book": null,
+    "frequency_of_depreciation": 1,
+    "idx": 1,
+    "parent": "Furniture and Fixtures",
+    "parentfield": "finance_books",
+    "parenttype": "Asset Category",
+    "rate_of_depreciation": 0.0,
+    "salvage_value_percentage": 0.0,
+    "shift_based": 0,
+    "total_number_of_depreciations": 60
+   }
+  ],
+  "modified": "2026-09-16 09:00:00.000000",
+  "name": "Furniture and Fixtures",
+  "non_depreciable_category": 0
+ },
+ {
+  "accounts": [],
+  "asset_category_name": "Office Equipment",
+  "docstatus": 0,
+  "doctype": "Asset Category",
+  "enable_cwip_accounting": 0,
+  "finance_books": [
+   {
+    "daily_prorata_based": 1,
+    "depreciation_method": "Straight Line",
+    "docstatus": 0,
+    "doctype": "Asset Finance Book",
+    "finance_book": null,
+    "frequency_of_depreciation": 1,
+    "idx": 1,
+    "parent": "Office Equipment",
+    "parentfield": "finance_books",
+    "parenttype": "Asset Category",
+    "rate_of_depreciation": 0.0,
+    "salvage_value_percentage": 0.0,
+    "shift_based": 0,
+    "total_number_of_depreciations": 60
+   }
+  ],
+  "modified": "2026-09-16 09:00:00.000000",
+  "name": "Office Equipment",
+  "non_depreciable_category": 0
+ },
+ {
+  "accounts": [],
+  "asset_category_name": "Computers and Electronics",
+  "docstatus": 0,
+  "doctype": "Asset Category",
+  "enable_cwip_accounting": 0,
+  "finance_books": [
+   {
+    "daily_prorata_based": 1,
+    "depreciation_method": "Straight Line",
+    "docstatus": 0,
+    "doctype": "Asset Finance Book",
+    "finance_book": null,
+    "frequency_of_depreciation": 1,
+    "idx": 1,
+    "parent": "Computers and Electronics",
+    "parentfield": "finance_books",
+    "parenttype": "Asset Category",
+    "rate_of_depreciation": 0.0,
+    "salvage_value_percentage": 0.0,
+    "shift_based": 0,
+    "total_number_of_depreciations": 60
+   }
+  ],
+  "modified": "2026-09-16 09:00:00.000000",
+  "name": "Computers and Electronics",
+  "non_depreciable_category": 0
+ },
+ {
+  "accounts": [],
+  "asset_category_name": "Software",
+  "docstatus": 0,
+  "doctype": "Asset Category",
+  "enable_cwip_accounting": 0,
+  "finance_books": [
+   {
+    "daily_prorata_based": 1,
+    "depreciation_method": "Straight Line",
+    "docstatus": 0,
+    "doctype": "Asset Finance Book",
+    "finance_book": null,
+    "frequency_of_depreciation": 1,
+    "idx": 1,
+    "parent": "Software",
+    "parentfield": "finance_books",
+    "parenttype": "Asset Category",
+    "rate_of_depreciation": 0.0,
+    "salvage_value_percentage": 0.0,
+    "shift_based": 0,
+    "total_number_of_depreciations": 60
+   }
+  ],
+  "modified": "2026-09-16 09:00:00.000000",
+  "name": "Software",
+  "non_depreciable_category": 0
+ },
+ {
+  "accounts": [],
+  "asset_category_name": "Intangible Assets",
+  "docstatus": 0,
+  "doctype": "Asset Category",
+  "enable_cwip_accounting": 0,
+  "finance_books": [
+   {
+    "daily_prorata_based": 1,
+    "depreciation_method": "Straight Line",
+    "docstatus": 0,
+    "doctype": "Asset Finance Book",
+    "finance_book": null,
+    "frequency_of_depreciation": 1,
+    "idx": 1,
+    "parent": "Intangible Assets",
+    "parentfield": "finance_books",
+    "parenttype": "Asset Category",
+    "rate_of_depreciation": 0.0,
+    "salvage_value_percentage": 0.0,
+    "shift_based": 0,
+    "total_number_of_depreciations": 120
+   }
+  ],
+  "modified": "2026-09-16 09:00:00.000000",
+  "name": "Intangible Assets",
+  "non_depreciable_category": 0
+ }
+]

default_thai_company/fixtures/location.json

@@ -0,0 +1,42 @@
+[
+ {
+  "docstatus": 0,
+  "doctype": "Location",
+  "is_container": 0,
+  "is_group": 1,
+  "location_name": "All Locations",
+  "modified": "2026-09-16 09:00:00.000000",
+  "name": "All Locations",
+  "parent_location": null
+ },
+ {
+  "docstatus": 0,
+  "doctype": "Location",
+  "is_container": 0,
+  "is_group": 0,
+  "location_name": "Head Office",
+  "modified": "2026-09-16 09:00:00.000000",
+  "name": "Head Office",
+  "parent_location": "All Locations"
+ },
+ {
+  "docstatus": 0,
+  "doctype": "Location",
+  "is_container": 0,
+  "is_group": 0,
+  "location_name": "Branch Office",
+  "modified": "2026-09-16 09:00:00.000000",
+  "name": "Branch Office",
+  "parent_location": "All Locations"
+ },
+ {
+  "docstatus": 0,
+  "doctype": "Location",
+  "is_container": 0,
+  "is_group": 0,
+  "location_name": "Warehouse",
+  "modified": "2026-09-16 09:00:00.000000",
+  "name": "Warehouse",
+  "parent_location": "All Locations"
+ }
+]

default_thai_company/hooks.py

@@ -105,6 +105,30 @@ fixtures = [
 		],
 	},
 	{"doctype": "Tax Withholding Category", "filters": [["name", "like", "WHT %"]]},
+	{
+		"doctype": "Location",
+		"filters": [["name", "in", ["All Locations", "Head Office", "Branch Office", "Warehouse"]]],
+	},
+	{
+		"doctype": "Asset Category",
+		"filters": [
+			[
+				"name",
+				"in",
+				[
+					"Land",
+					"Buildings",
+					"Plant and Machinery",
+					"Vehicles",
+					"Furniture and Fixtures",
+					"Office Equipment",
+					"Computers and Electronics",
+					"Software",
+					"Intangible Assets",
+				],
+			]
+		],
+	},
 	# HRMS doctypes; skipped by sync_fixtures on sites without hrms
 	{"doctype": "Employee Tax Exemption Category"},
 	{"doctype": "Employee Tax Exemption Sub Category"},
@@ -117,6 +141,8 @@ fixtures = [
 # before_install = "default_thai_company.install.before_install"
 # Fixtures are synced before this runs; VAT schemes for companies that already exist.
 after_install = "default_thai_company.vat.setup_companies"
+# Fixture import re-inserts the Location tree; restore lft/rgt for user-added nodes.
+after_migrate = "default_thai_company.assets.rebuild_locations"
 
 # Uninstallation
 # ------------
@@ -179,10 +205,14 @@ doc_events = {
 	"Tax Withholding Category": {
 		"before_import": "default_thai_company.tax_withholding.prepare_fixture_accounts",
 	},
+	"Asset Category": {
+		"before_import": "default_thai_company.assets.prepare_fixture_accounts",
+	},
 	"Company": {
 		"on_update": [
 			"default_thai_company.tax_withholding.setup_company",
 			"default_thai_company.vat.setup_company",
+			"default_thai_company.assets.setup_company",
 		],
 	},
 	"Payment Entry": {

default_thai_company/tax_withholding.py

@@ -43,7 +43,9 @@ def thai_companies():
 	return frappe.get_all("Company", filters={"country": "Thailand"}, pluck="name")
 
 
-def get_or_create_account(company, account_name, root_type):
+def get_or_create_account(company, account_name, root_type, account_type="Tax", parent_groups=None):
+	"""Leaf account `account_name` for `company`, created under the first existing
+	group in `parent_groups` (default: PARENT_GROUPS[root_type]), else the root."""
 	name = frappe.db.get_value(
 		"Account", {"company": company, "account_name": account_name, "is_group": 0, "root_type": root_type}
 	)
@@ -55,17 +57,19 @@ def get_or_create_account(company, account_name, root_type):
 			"doctype": "Account",
 			"company": company,
 			"account_name": account_name,
-			"parent_account": find_parent_group(company, root_type),
+			"parent_account": find_parent_group(
+				company, root_type, parent_groups or PARENT_GROUPS[root_type]
+			),
 			"root_type": root_type,
-			"account_type": "Tax",
+			"account_type": account_type,
 			"is_group": 0,
 		}
 	).insert(ignore_permissions=True)
 	return account.name
 
 
-def find_parent_group(company, root_type):
+def find_parent_group(company, root_type, group_names):
-	for account_name in PARENT_GROUPS[root_type]:
+	for account_name in group_names:
 		parent = frappe.db.get_value(
 			"Account",
 			{"company": company, "account_name": account_name, "is_group": 1, "root_type": root_type},