diff --git a/erpnext/buying/doctype/purchase_order/purchase_order.py b/erpnext/buying/doctype/purchase_order/purchase_order.py
index 066735abc03..5eeb25e093b 100644
--- a/erpnext/buying/doctype/purchase_order/purchase_order.py
+++ b/erpnext/buying/doctype/purchase_order/purchase_order.py
@@ -748,7 +748,6 @@ def make_purchase_receipt(source_name, target_doc=None, args=None):
 					"sales_order_item": "sales_order_item",
 					"wip_composite_asset": "wip_composite_asset",
 				},
-				"field_no_map": ["expense_account"],
 				"postprocess": update_item,
 				"condition": lambda doc: (
 					True if is_unit_price_row(doc) else abs(doc.received_qty) < abs(doc.qty)
diff --git a/erpnext/stock/doctype/purchase_receipt/purchase_receipt.py b/erpnext/stock/doctype/purchase_receipt/purchase_receipt.py
index ca2f4d4ac72..69971410b2c 100644
--- a/erpnext/stock/doctype/purchase_receipt/purchase_receipt.py
+++ b/erpnext/stock/doctype/purchase_receipt/purchase_receipt.py
@@ -755,7 +755,7 @@ class PurchaseReceipt(BuyingController):
 				stock_asset_rbnb = (
 					self.get_company_default("asset_received_but_not_billed")
 					if d.is_fixed_asset
-					else (d.expense_account or self.get_company_default("stock_received_but_not_billed"))
+					else self.get_company_default("stock_received_but_not_billed")
 				)
 				landed_cost_entries = self.get_item_account_wise_lcv_entries()
 				if d.is_fixed_asset:
@@ -809,7 +809,7 @@ class PurchaseReceipt(BuyingController):
 				stock_asset_rbnb = (
 					self.get_company_default("asset_received_but_not_billed")
 					if d.is_fixed_asset
-					else (d.expense_account or self.get_company_default("stock_received_but_not_billed"))
+					else self.get_company_default("stock_received_but_not_billed")
 				)
 
 				stock_value_diff = get_stock_value_difference(self.name, d.name, d.rejected_warehouse)
diff --git a/erpnext/stock/get_item_details.py b/erpnext/stock/get_item_details.py
index 1b3b9a97f3b..a1f431c883e 100644
--- a/erpnext/stock/get_item_details.py
+++ b/erpnext/stock/get_item_details.py
@@ -434,19 +434,6 @@ def get_basic_details(ctx: ItemDetailsCtx, item, overwrite_warehouse=True) -> It
 			expense_account = get_asset_category_account(
 				fieldname="fixed_asset_account", item=ctx.item_code, company=ctx.company
 			)
-	elif ctx.doctype == "Purchase Receipt":
-		from erpnext.accounts.utils import get_company_default
-
-		if not (
-			frappe.get_value("Company", ctx.company, "enable_provisional_accounting_for_non_stock_items")
-			and not item.is_stock_item
-			and ctx.qty
-		):
-			expense_account = (
-				get_company_default(ctx.company, "stock_received_but_not_billed")
-				if not frappe.in_test
-				else f'Stock Received But Not Billed - {frappe.get_value("Company", ctx.company, "abbr")}'
-			)
 
 	# Set the UOM to the Default Sales UOM or Default Purchase UOM if configured in the Item Master
 	if not ctx.uom: