chore(release): Bumped to Version 14.28.0

# [14.28.0](https://github.com/frappe/erpnext/compare/v14.27.14...v14.28.0) (2023-06-28)

### Bug Fixes

* asset capitalization ([#35832](https://github.com/frappe/erpnext/issues/35832)) ([fb823b5](fb823b53d1))
* asset movement ([#35918](https://github.com/frappe/erpnext/issues/35918)) ([e16c148](e16c14863b))
* delivery trip driver is only required on submit (backport [#35876](https://github.com/frappe/erpnext/issues/35876)) ([#35893](https://github.com/frappe/erpnext/issues/35893)) ([fc051d1](fc051d143c))
* don't allow to make reposting entry for closing stock balance period ([e68b088](e68b08817e))
* filter parent warehouses not showing (backport [#35897](https://github.com/frappe/erpnext/issues/35897)) ([#35899](https://github.com/frappe/erpnext/issues/35899)) ([87ba196](87ba196473))
* incorrect cost center error in bank reconciliation ([cacb0f6](cacb0f6fde))
* issue of asset value_after_depreciation field getting updated twice if workflow is enabled in Journal Entry (backport [#35821](https://github.com/frappe/erpnext/issues/35821)) ([#35827](https://github.com/frappe/erpnext/issues/35827)) ([20f2bef](20f2bef55f))
* make credit note and debit note exclusive ([#35781](https://github.com/frappe/erpnext/issues/35781)) ([fafb46e](fafb46eebd))
* multiple Work Orders agaist same production plan ([8ddfc34](8ddfc34c30))
* no permission for accounts settings on payment reconciliation ([200ddbf](200ddbf66c))
* Payment Term must be mandatory if `Allocate Payment based on ..` is checked ([#35798](https://github.com/frappe/erpnext/issues/35798)) ([3dd3935](3dd3935e76))
* POS Closing Entry load all invoices with one request on save ([#35819](https://github.com/frappe/erpnext/issues/35819)) ([8ecca2a](8ecca2a1cf))
* reconcile invoice against credit note. ([#35604](https://github.com/frappe/erpnext/issues/35604)) ([5c388a1](5c388a132f))
* Remove special treatment for P&L Accounts ([#35602](https://github.com/frappe/erpnext/issues/35602)) ([b023448](b0234489ca))
* Set Asset cost center default as PR or PI Item Cost Center while auto creating ([#35844](https://github.com/frappe/erpnext/issues/35844)) ([4a7d75b](4a7d75b5cc))
* show non-depreciable assets in fixed asset register ([#35858](https://github.com/frappe/erpnext/issues/35858)) ([42d0944](42d09448ee))
* TDS amount calculation post LDC breach ([851b887](851b8871b2))
* use correct fieldname for purchase receipt column in item_wise_purchase_register report ([#35828](https://github.com/frappe/erpnext/issues/35828)) ([8f13b48](8f13b484a9))
* **ux:** PO Get Items From Open Material Requests (backport [#35894](https://github.com/frappe/erpnext/issues/35894)) ([#35895](https://github.com/frappe/erpnext/issues/35895)) ([2ef2057](2ef2057f44))

### Features

* Auto set Party in Bank Transaction ([#34675](https://github.com/frappe/erpnext/issues/34675)) ([d53b197](d53b197896))
* Provision to send Accounts Receivable Reports using Process SOA ([#35789](https://github.com/frappe/erpnext/issues/35789)) ([21d560c](21d560cd19)), closes [#35707](https://github.com/frappe/erpnext/issues/35707)

### Performance Improvements

* improve item wise register reports ([#35908](https://github.com/frappe/erpnext/issues/35908)) ([33ee011](33ee01174b))

erpnext/__init__.py

@@ -3,7 +3,7 @@ import inspect
 
 import frappe
 
-__version__ = "14.27.14"
+__version__ = "14.28.0"
 
 
 def get_default_company(user=None):