fix: resolve backport conflicts in item doctype

erpnext/stock/doctype/item/item.json

@@ -1086,32 +1086,6 @@
    "fieldname": "item_prices_column",
    "fieldtype": "Column Break",
    "label": "Item Prices"
-<<<<<<< HEAD
-=======
-  },
-  {
-   "fieldname": "company_restrictions_section",
-   "fieldtype": "Section Break",
-   "label": "Company Restrictions",
-   "permlevel": 1
-  },
-  {
-   "default": "0",
-   "description": "If checked, this Item is only available for transactions in the companies listed below.",
-   "fieldname": "restrict_to_companies",
-   "fieldtype": "Check",
-   "label": "Restrict to Companies",
-   "permlevel": 1
-  },
-  {
-   "depends_on": "eval:doc.restrict_to_companies",
-   "fieldname": "allowed_companies",
-   "fieldtype": "Table MultiSelect",
-   "label": "Allowed Companies",
-   "mandatory_depends_on": "eval:doc.restrict_to_companies",
-   "options": "Company Restriction",
-   "permlevel": 1
->>>>>>> fa75aa08ab (fix(item): correct description on deferred revenue/expense)
   }
  ],
  "icon": "fa fa-tag",
@@ -1119,11 +1093,7 @@
  "image_field": "image",
  "links": [],
  "make_attachments_public": 1,
-<<<<<<< HEAD
  "modified": "2026-07-05 23:24:45.734144",
-=======
- "modified": "2026-07-28 18:58:43.328497",
->>>>>>> fa75aa08ab (fix(item): correct description on deferred revenue/expense)
  "modified_by": "Administrator",
  "module": "Stock",
  "name": "Item",

erpnext/stock/doctype/item/item.py

@@ -132,10 +132,6 @@ class Item(Document):
 		purchase_uom: DF.Link | None
 		quality_inspection_template: DF.Link | None
 		reorder_levels: DF.Table[ItemReorder]
-<<<<<<< HEAD
-=======
-		restrict_to_companies: DF.Check
->>>>>>> fa75aa08ab (fix(item): correct description on deferred revenue/expense)
 		retain_sample: DF.Check
 		safety_stock: DF.Float
 		sales_tax_withholding_category: DF.Link | None