Merge pull request #49757 from rohitwaghchaure/subcontracting-receipt-service-expense-account

feat: service expense account in the subcontracting receipt

erpnext/controllers/tests/test_subcontracting_controller.py

@@ -1308,6 +1308,7 @@ def make_subcontracted_items():
 		"Subcontracted Item SA7": {},
 		"Subcontracted Item SA8": {},
 		"Subcontracted Item SA9": {"stock_uom": "Litre"},
+		"Subcontracted Item SA10": {},
 	}
 
 	for item, properties in sub_contracted_items.items():
@@ -1329,6 +1330,7 @@ def make_raw_materials():
 		"Subcontracted SRM Item 5": {"has_serial_no": 1, "serial_no_series": "SRIID.####"},
 		"Subcontracted SRM Item 8": {},
 		"Subcontracted SRM Item 9": {"stock_uom": "Litre"},
+		"Subcontracted SRM Item 10": {},
 	}
 
 	for item, properties in raw_materials.items():
@@ -1357,6 +1359,7 @@ def make_service_items():
 		"Subcontracted Service Item 7": {},
 		"Subcontracted Service Item 8": {},
 		"Subcontracted Service Item 9": {},
+		"Subcontracted Service Item 10": {},
 	}
 
 	for item, properties in service_items.items():
@@ -1381,6 +1384,7 @@ def make_bom_for_subcontracted_items():
 		"Subcontracted Item SA6": ["Subcontracted SRM Item 3"],
 		"Subcontracted Item SA7": ["Subcontracted SRM Item 1"],
 		"Subcontracted Item SA8": ["Subcontracted SRM Item 8"],
+		"Subcontracted Item SA10": ["Subcontracted SRM Item 10"],
 	}
 
 	for item_code, raw_materials in boms.items():

erpnext/subcontracting/doctype/subcontracting_receipt/subcontracting_receipt.py

@@ -117,7 +117,13 @@ class SubcontractingReceipt(SubcontractingController):
 		self.validate_items_qty()
 		self.set_items_bom()
 		self.set_items_cost_center()
-		self.set_items_expense_account()
+
+		if self.company:
+			default_expense_account = self.get_company_default(
+				"default_expense_account", ignore_validation=True
+			)
+			self.set_service_expense_account(default_expense_account)
+			self.set_expense_account_for_subcontracted_items(default_expense_account)
 
 	def validate(self):
 		self.reset_supplied_items()
@@ -205,6 +211,39 @@ class SubcontractingReceipt(SubcontractingController):
 				doc = frappe.get_doc("Job Card", row.job_card)
 				doc.set_manufactured_qty()
 
+	def set_service_expense_account(self, default_expense_account):
+		for row in self.get("items"):
+			if not row.service_expense_account and row.purchase_order_item:
+				service_item = frappe.db.get_value(
+					"Purchase Order Item", row.purchase_order_item, "item_code"
+				)
+
+				if service_item:
+					if default := (
+						get_item_defaults(service_item, self.company)
+						or get_item_group_defaults(service_item, self.company)
+						or get_brand_defaults(service_item, self.company)
+					):
+						if service_expense_account := default.get("expense_account"):
+							row.service_expense_account = service_expense_account
+
+			if not row.service_expense_account:
+				row.service_expense_account = default_expense_account
+
+	def set_expense_account_for_subcontracted_items(self, default_expense_account):
+		for row in self.get("items"):
+			if not row.expense_account:
+				if default := (
+					get_item_defaults(row.item_code, self.company)
+					or get_item_group_defaults(row.item_code, self.company)
+					or get_brand_defaults(row.item_code, self.company)
+				):
+					if expense_account := default.get("expense_account"):
+						row.expense_account = expense_account
+
+			if not row.expense_account:
+				row.expense_account = default_expense_account
+
 	def get_manufactured_qty(self, job_card):
 		table = frappe.qb.DocType("Subcontracting Receipt Item")
 		query = (
@@ -262,14 +301,6 @@ class SubcontractingReceipt(SubcontractingController):
 					self.company,
 				)
 
-	def set_items_expense_account(self):
-		if self.company:
-			expense_account = self.get_company_default("default_expense_account", ignore_validation=True)
-
-			for item in self.items:
-				if not item.expense_account:
-					item.expense_account = expense_account
-
 	def set_supplied_items_expense_account(self):
 		for item in self.supplied_items:
 			if not item.expense_account:
@@ -625,13 +656,17 @@ class SubcontractingReceipt(SubcontractingController):
 						project=item.project,
 						item=item,
 					)
+
+					service_cost = flt(
+						item.service_cost_per_qty, item.precision("service_cost_per_qty")
+					) * flt(item.qty, item.precision("qty"))
 					# Expense Account (Credit)
 					self.add_gl_entry(
 						gl_entries=gl_entries,
 						account=item.expense_account,
 						cost_center=item.cost_center,
 						debit=0.0,
-						credit=stock_value_diff,
+						credit=flt(stock_value_diff) - service_cost,
 						remarks=remarks,
 						against_account=accepted_warehouse_account,
 						account_currency=get_account_currency(item.expense_account),
@@ -639,6 +674,21 @@ class SubcontractingReceipt(SubcontractingController):
 						item=item,
 					)
 
+					service_account = item.service_expense_account or item.expense_account
+					# Expense Account (Credit)
+					self.add_gl_entry(
+						gl_entries=gl_entries,
+						account=service_account,
+						cost_center=item.cost_center,
+						debit=0.0,
+						credit=service_cost,
+						remarks=remarks,
+						against_account=accepted_warehouse_account,
+						account_currency=get_account_currency(service_account),
+						project=item.project,
+						item=item,
+					)
+
 					if flt(item.rm_supp_cost) and supplier_warehouse_account:
 						for rm_item in supplied_items_details.get(item.name):
 							# Supplier Warehouse Account (Credit)

erpnext/subcontracting/doctype/subcontracting_receipt/test_subcontracting_receipt.py

@@ -421,6 +421,79 @@ class TestSubcontractingReceipt(IntegrationTestCase):
 			self.assertEqual(expected_values[gle.account][0], gle.debit)
 			self.assertEqual(expected_values[gle.account][1], gle.credit)
 
+	def test_subcontracting_receipt_for_service_expense_account(self):
+		service_expense_account = (
+			frappe.get_doc(
+				{
+					"doctype": "Account",
+					"account_name": "_Test Service Expense",
+					"account_type": "Expense Account",
+					"company": "_Test Company with perpetual inventory",
+					"is_group": 0,
+					"parent_account": "Indirect Expenses - TCP1",
+				}
+			)
+			.insert(ignore_if_duplicate=True)
+			.name
+		)
+
+		service_item_doc = frappe.get_doc("Item", "Subcontracted Service Item 10")
+		service_item_doc.append(
+			"item_defaults",
+			{
+				"company": "_Test Company with perpetual inventory",
+				"expense_account": service_expense_account,
+				"default_warehouse": "Stores - TCP1",
+			},
+		)
+
+		service_item_doc.save()
+
+		service_items = [
+			{
+				"warehouse": "Stores - TCP1",
+				"item_code": "Subcontracted Service Item 10",
+				"qty": 10,
+				"rate": 100,
+				"fg_item": "Subcontracted Item SA10",
+				"fg_item_qty": 10,
+			},
+		]
+		sco = get_subcontracting_order(
+			company="_Test Company with perpetual inventory",
+			warehouse="Stores - TCP1",
+			supplier_warehouse="Work In Progress - TCP1",
+			service_items=service_items,
+		)
+		rm_items = get_rm_items(sco.supplied_items)
+		itemwise_details = make_stock_in_entry(rm_items=rm_items)
+		make_stock_transfer_entry(
+			sco_no=sco.name,
+			rm_items=rm_items,
+			itemwise_details=copy.deepcopy(itemwise_details),
+		)
+
+		scr = make_subcontracting_receipt(sco.name)
+		scr.submit()
+
+		for item in scr.items:
+			self.assertEqual(item.service_expense_account, service_expense_account)
+
+		gl_entries = get_gl_entries("Subcontracting Receipt", scr.name)
+		self.assertTrue(gl_entries)
+
+		fg_warehouse_ac = get_inventory_account(scr.company, scr.items[0].warehouse)
+		expense_account = scr.items[0].expense_account
+		expected_values = {
+			fg_warehouse_ac: [2000, 1000],
+			expense_account: [1000, 1000],
+			service_expense_account: [0, 1000],
+		}
+
+		for gle in gl_entries:
+			self.assertEqual(expected_values[gle.account][0], gle.debit)
+			self.assertEqual(expected_values[gle.account][1], gle.credit)
+
 	@IntegrationTestCase.change_settings("Stock Settings", {"use_serial_batch_fields": 0})
 	def test_subcontracting_receipt_with_zero_service_cost(self):
 		warehouse = "Stores - TCP1"

erpnext/subcontracting/doctype/subcontracting_receipt_item/subcontracting_receipt_item.json

@@ -66,6 +66,8 @@
   "manufacturer_part_no",
   "accounting_details_section",
   "expense_account",
+  "column_break_exht",
+  "service_expense_account",
   "accounting_dimensions_section",
   "cost_center",
   "dimension_col_break",
@@ -597,13 +599,23 @@
    "label": "Landed Cost Voucher Amount",
    "no_copy": 1,
    "read_only": 1
+  },
+  {
+   "fieldname": "column_break_exht",
+   "fieldtype": "Column Break"
+  },
+  {
+   "fieldname": "service_expense_account",
+   "fieldtype": "Link",
+   "label": "Service Expense Account",
+   "options": "Account"
   }
  ],
  "grid_page_length": 50,
  "idx": 1,
  "istable": 1,
  "links": [],
- "modified": "2025-06-11 08:45:18.903036",
+ "modified": "2025-09-26 12:00:38.877638",
  "modified_by": "Administrator",
  "module": "Subcontracting",
  "name": "Subcontracting Receipt Item",

erpnext/subcontracting/doctype/subcontracting_receipt_item/subcontracting_receipt_item.py

@@ -56,6 +56,7 @@ class SubcontractingReceiptItem(Document):
 		serial_and_batch_bundle: DF.Link | None
 		serial_no: DF.SmallText | None
 		service_cost_per_qty: DF.Currency
+		service_expense_account: DF.Link | None
 		stock_uom: DF.Link
 		subcontracting_order: DF.Link | None
 		subcontracting_order_item: DF.Data | None