Merge pull request #48734 from frappe/mergify/bp/version-15-hotfix/pr-48720

fix: valuation for rejected materials (backport #48720)

erpnext/controllers/buying_controller.py

@@ -310,9 +310,12 @@ class BuyingController(SubcontractingController):
 
 		stock_and_asset_items_qty, stock_and_asset_items_amount = 0, 0
 		last_item_idx = 1
+
+		total_rejected_qty = 0
 		for d in self.get("items"):
 			if d.item_code and d.item_code in stock_and_asset_items:
 				stock_and_asset_items_qty += flt(d.qty)
+				total_rejected_qty += flt(d.get("rejected_qty", 0))
 				stock_and_asset_items_amount += flt(d.base_net_amount)
 				last_item_idx = d.idx
 
@@ -324,12 +327,19 @@ class BuyingController(SubcontractingController):
 
 		valuation_amount_adjustment = total_valuation_amount
 		for i, item in enumerate(self.get("items")):
-			if item.item_code and item.qty and item.item_code in stock_and_asset_items:
-				item_proportion = (
-					flt(item.base_net_amount) / stock_and_asset_items_amount
-					if stock_and_asset_items_amount
-					else flt(item.qty) / stock_and_asset_items_qty
-				)
+			if (
+				item.item_code
+				and (item.qty or item.get("rejected_qty"))
+				and item.item_code in stock_and_asset_items
+			):
+				if stock_and_asset_items_qty:
+					item_proportion = (
+						flt(item.base_net_amount) / stock_and_asset_items_amount
+						if stock_and_asset_items_amount
+						else flt(item.qty) / stock_and_asset_items_qty
+					)
+				elif total_rejected_qty:
+					item_proportion = flt(item.get("rejected_qty")) / flt(total_rejected_qty)
 
 				if i == (last_item_idx - 1):
 					item.item_tax_amount = flt(
@@ -351,7 +361,19 @@ class BuyingController(SubcontractingController):
 				if item.sales_incoming_rate:  # for internal transfer
 					net_rate = item.qty * item.sales_incoming_rate
 
+				if (
+					not net_rate
+					and item.get("rejected_qty")
+					and frappe.get_single_value(
+						"Buying Settings", "set_valuation_rate_for_rejected_materials"
+					)
+				):
+					net_rate = item.rejected_qty * item.net_rate
+
 				qty_in_stock_uom = flt(item.qty * item.conversion_factor)
+				if not qty_in_stock_uom and item.get("rejected_qty"):
+					qty_in_stock_uom = flt(item.rejected_qty * item.conversion_factor)
+
 				if self.get("is_old_subcontracting_flow"):
 					item.rm_supp_cost = self.get_supplied_items_cost(item.name, reset_outgoing_rate)
 					item.valuation_rate = (

erpnext/stock/doctype/purchase_receipt/purchase_receipt.py

@@ -668,6 +668,10 @@ class PurchaseReceipt(BuyingController):
 		warehouse_with_no_account = []
 
 		for d in self.get("items"):
+			remarks = self.get("remarks") or _("Accounting Entry for {0}").format(
+				"Asset" if d.is_fixed_asset else "Stock"
+			)
+
 			if (
 				provisional_accounting_for_non_stock_items
 				and d.item_code not in stock_items
@@ -679,10 +683,6 @@ class PurchaseReceipt(BuyingController):
 					d, gl_entries, self.posting_date, d.get("provisional_expense_account")
 				)
 			elif flt(d.qty) and (flt(d.valuation_rate) or self.is_return):
-				remarks = self.get("remarks") or _("Accounting Entry for {0}").format(
-					"Asset" if d.is_fixed_asset else "Stock"
-				)
-
 				if not (
 					(erpnext.is_perpetual_inventory_enabled(self.company) and d.item_code in stock_items)
 					or (d.is_fixed_asset and not d.purchase_invoice)
@@ -737,7 +737,7 @@ class PurchaseReceipt(BuyingController):
 					make_amount_difference_entry(d)
 					make_sub_contracting_gl_entries(d)
 					make_divisional_loss_gl_entry(d, outgoing_amount)
-			elif (d.warehouse and d.warehouse not in warehouse_with_no_account) or (
+			elif (d.warehouse and d.qty and d.warehouse not in warehouse_with_no_account) or (
 				not frappe.db.get_single_value("Buying Settings", "set_valuation_rate_for_rejected_materials")
 				and d.rejected_warehouse
 				and d.rejected_warehouse not in warehouse_with_no_account
@@ -750,10 +750,18 @@ class PurchaseReceipt(BuyingController):
 			if d.rejected_qty and frappe.db.get_single_value(
 				"Buying Settings", "set_valuation_rate_for_rejected_materials"
 			):
+				stock_asset_rbnb = (
+					self.get_company_default("asset_received_but_not_billed")
+					if d.is_fixed_asset
+					else self.get_company_default("stock_received_but_not_billed")
+				)
+
 				stock_value_diff = get_stock_value_difference(self.name, d.name, d.rejected_warehouse)
 				stock_asset_account_name = warehouse_account[d.rejected_warehouse]["account"]
 
 				make_item_asset_inward_gl_entry(d, stock_value_diff, stock_asset_account_name)
+				if not d.qty:
+					make_stock_received_but_not_billed_entry(d)
 
 		if warehouse_with_no_account:
 			frappe.msgprint(

erpnext/stock/doctype/purchase_receipt/test_purchase_receipt.py

@@ -4261,6 +4261,47 @@ class TestPurchaseReceipt(FrappeTestCase):
 
 		frappe.db.set_single_value("Buying Settings", "set_valuation_rate_for_rejected_materials", 0)
 
+	def test_valuation_rate_for_rejected_materials_withoout_accepted_materials(self):
+		item = make_item("Test Item with Rej Material Valuation WO Accepted", {"is_stock_item": 1})
+		company = "_Test Company with perpetual inventory"
+
+		warehouse = create_warehouse(
+			"_Test In-ward Warehouse",
+			company="_Test Company with perpetual inventory",
+		)
+
+		rej_warehouse = create_warehouse(
+			"_Test Warehouse - Rejected Material",
+			company="_Test Company with perpetual inventory",
+		)
+
+		frappe.db.set_single_value("Buying Settings", "bill_for_rejected_quantity_in_purchase_invoice", 1)
+
+		frappe.db.set_single_value("Buying Settings", "set_valuation_rate_for_rejected_materials", 1)
+
+		pr = make_purchase_receipt(
+			item_code=item.name,
+			qty=0,
+			rate=100,
+			company=company,
+			warehouse=warehouse,
+			rejected_qty=5,
+			rejected_warehouse=rej_warehouse,
+		)
+
+		gl_entry = frappe.get_all(
+			"GL Entry", filters={"debit": (">", 0), "voucher_no": pr.name}, pluck="name"
+		)
+
+		stock_value_diff = frappe.db.get_value(
+			"Stock Ledger Entry",
+			{"warehouse": rej_warehouse, "voucher_no": pr.name},
+			"stock_value_difference",
+		)
+
+		self.assertTrue(gl_entry)
+		self.assertEqual(stock_value_diff, 500.00)
+
 	def test_no_valuation_rate_for_rejected_materials(self):
 		item = make_item("Test Item with Rej Material No Valuation", {"is_stock_item": 1})
 		company = "_Test Company with perpetual inventory"