old_contents: # Copyright (c) 2015, Frappe Technologies Pvt. Ltd. and Contributors
  # License: GNU General Public License v3. See license.txt
  
  from __future__ import unicode_literals
  import frappe
  from frappe import _
  from frappe.utils import flt
  from erpnext.accounts.report.financial_statements import (get_period_list, get_columns, get_data)
  
  def execute(filters=None):
  	period_list = get_period_list(filters.fiscal_year, filters.periodicity, from_beginning=True)
  
  	asset = get_data(filters.company, "Asset", "Debit", period_list)
  	liability = get_data(filters.company, "Liability", "Credit", period_list)
  	equity = get_data(filters.company, "Equity", "Credit", period_list)
  	provisional_profit_loss = get_provisional_profit_loss(asset, liability, equity, 
  		period_list, filters.company)
  
  	data = []
  	data.extend(asset or [])
  	data.extend(liability or [])
  	data.extend(equity or [])
  	if provisional_profit_loss:
  		data.append(provisional_profit_loss)
  
  	columns = get_columns(period_list)
  
  	return columns, data
  
  def get_provisional_profit_loss(asset, liability, equity, period_list, company):
  	if asset and (liability or equity):
  		provisional_profit_loss = {
  			"account_name": "'" + _("Provisional Profit / Loss (Credit)") + "'",
  			"account": None,
  			"warn_if_negative": True,
  			"currency": frappe.db.get_value("Company", company, "default_currency")
  		}
  
  		has_value = False
  
  		for period in period_list:
  			effective_liability = 0.0
  			if liability:
  				effective_liability += flt(liability[-2][period.key])
  			if equity:
  				effective_liability += flt(equity[-2][period.key])
  
  			provisional_profit_loss[period.key] = flt(asset[-2][period.key]) - effective_liability
  
  			if provisional_profit_loss[period.key]:
  				has_value = True
  
  		if has_value:
  			return provisional_profit_loss
  
new_contents: # Copyright (c) 2015, Frappe Technologies Pvt. Ltd. and Contributors
  # License: GNU General Public License v3. See license.txt
  
  from __future__ import unicode_literals
  import frappe
  from frappe import _
  from frappe.utils import flt
  from erpnext.accounts.report.financial_statements import (get_period_list, get_columns, get_data)
  
  def execute(filters=None):
  	period_list = get_period_list(filters.fiscal_year, filters.periodicity, from_beginning=True)
  
  	asset = get_data(filters.company, "Asset", "Debit", period_list, filters.accumulated_value)
  	liability = get_data(filters.company, "Liability", "Credit", period_list, filters.accumulated_value)
  	equity = get_data(filters.company, "Equity", "Credit", period_list, filters.accumulated_value)
  	provisional_profit_loss = get_provisional_profit_loss(asset, liability, equity, 
  		period_list, filters.company)
  
  	data = []
  	data.extend(asset or [])
  	data.extend(liability or [])
  	data.extend(equity or [])
  	if provisional_profit_loss:
  		data.append(provisional_profit_loss)
  
  	columns = get_columns(filters.periodicity,period_list,filters.accumulated_value)
  
  	return columns, data
  
  def get_provisional_profit_loss(asset, liability, equity, period_list, company):
  	if asset and (liability or equity):
  		total_column=0
  		provisional_profit_loss = {
  			"account_name": "'" + _("Provisional Profit / Loss (Credit)") + "'",
  			"account": None,
  			"warn_if_negative": True,
  			"currency": frappe.db.get_value("Company", company, "default_currency")
  		}
  
  		has_value = False
  
  		for period in period_list:
  			effective_liability = 0.0
  			if liability:
  				effective_liability += flt(liability[-2][period.key])
  			if equity:
  				effective_liability += flt(equity[-2][period.key])
  
  			provisional_profit_loss[period.key] = flt(asset[-2][period.key]) - effective_liability
  
  			if provisional_profit_loss[period.key]:
  				has_value = True
  			
  			total_column=total_column+provisional_profit_loss[period.key]
  			provisional_profit_loss["total"]=total_column
  
  		if has_value:
  			return provisional_profit_loss
  
subject: Update balance_sheet.py