refactor(stock): extract Purchase Receipt ProvisionalAccountingService

Move provisional accounting for non-stock items into
stock/doctype/purchase_receipt/services/provisional_accounting.py:

- add_provisional_gl_entry stays as a controller delegator (called as a
  doc method by both the PR and PI GL composers)
- validate_provisional_expense_account moves into the service;
  validate() repointed

No behaviour change.

erpnext/stock/doctype/purchase_receipt/purchase_receipt.py

@@ -9,10 +9,12 @@ from frappe.model.document import Document
 from frappe.utils import cint, flt, get_datetime, getdate, nowdate
 
 import erpnext
-from erpnext.accounts.utils import get_account_currency
 from erpnext.assets.doctype.asset.asset import get_asset_account, is_cwip_accounting_enabled
 from erpnext.controllers.buying_controller import BuyingController
 from erpnext.stock.doctype.purchase_receipt.services.billing_status import BillingStatusService
+from erpnext.stock.doctype.purchase_receipt.services.provisional_accounting import (
+	ProvisionalAccountingService,
+)
 from erpnext.stock.doctype.stock_reservation_entry.stock_reservation_entry import StockReservation
 
 form_grid_templates = {"items": "templates/form_grid/item_grid.html"}
@@ -251,7 +253,7 @@ class PurchaseReceipt(BuyingController):
 		self.validate_with_previous_doc()
 		self.validate_uom_is_integer()
 		self.validate_cwip_accounts()
-		self.validate_provisional_expense_account()
+		ProvisionalAccountingService(self).validate_provisional_expense_account()
 
 		self.check_for_on_hold_or_closed_status("Purchase Order", "purchase_order")
 
@@ -280,19 +282,6 @@ class PurchaseReceipt(BuyingController):
 				)
 				break
 
-	def validate_provisional_expense_account(self):
-		provisional_accounting_for_non_stock_items = cint(
-			frappe.db.get_value("Company", self.company, "enable_provisional_accounting_for_non_stock_items")
-		)
-
-		if not provisional_accounting_for_non_stock_items:
-			return
-
-		default_provisional_account = self.get_company_default("default_provisional_account")
-		for item in self.get("items"):
-			if not item.get("provisional_expense_account"):
-				item.provisional_expense_account = default_provisional_account
-
 	def validate_with_previous_doc(self):
 		super().validate_with_previous_doc(
 			{
@@ -483,49 +472,8 @@ class PurchaseReceipt(BuyingController):
 	def add_provisional_gl_entry(
 		self, item, gl_entries, posting_date, provisional_account, reverse=0, item_amount=None
 	):
-		credit_currency = get_account_currency(provisional_account)
+		ProvisionalAccountingService(self).add_provisional_gl_entry(
-		expense_account = item.expense_account
+			item, gl_entries, posting_date, provisional_account, reverse, item_amount
-		debit_currency = get_account_currency(item.expense_account)
-		remarks = self.get("remarks") or _("Accounting Entry for Service")
-		multiplication_factor = 1
-		amount = item.base_amount
-
-		if reverse:
-			multiplication_factor = -1
-			# Post reverse entry for previously posted amount
-			amount = item_amount
-			expense_account = frappe.db.get_value(
-				"Purchase Receipt Item", {"name": item.get("pr_detail")}, ["expense_account"]
-			)
-
-		self.add_gl_entry(
-			gl_entries=gl_entries,
-			account=provisional_account,
-			cost_center=item.cost_center,
-			debit=0.0,
-			credit=multiplication_factor * amount,
-			remarks=remarks,
-			against_account=expense_account,
-			account_currency=credit_currency,
-			project=item.project,
-			voucher_detail_no=item.name,
-			item=item,
-			posting_date=posting_date,
-		)
-
-		self.add_gl_entry(
-			gl_entries=gl_entries,
-			account=expense_account,
-			cost_center=item.cost_center,
-			debit=multiplication_factor * amount,
-			credit=0.0,
-			remarks=remarks,
-			against_account=provisional_account,
-			account_currency=debit_currency,
-			project=item.project,
-			voucher_detail_no=item.name,
-			item=item,
-			posting_date=posting_date,
 		)
 
 	def is_landed_cost_booked_for_any_item(self) -> bool:

erpnext/stock/doctype/purchase_receipt/services/provisional_accounting.py

@@ -0,0 +1,78 @@
+# Copyright (c) 2015, Frappe Technologies Pvt. Ltd. and Contributors
+# License: GNU General Public License v3. See license.txt
+
+"""Provisional accounting for non-stock items received via Purchase Receipt."""
+
+import frappe
+from frappe import _
+from frappe.utils import cint
+
+from erpnext.accounts.utils import get_account_currency
+
+
+class ProvisionalAccountingService:
+	def __init__(self, doc):
+		self.doc = doc
+
+	def validate_provisional_expense_account(self) -> None:
+		doc = self.doc
+		provisional_accounting_for_non_stock_items = cint(
+			frappe.db.get_value("Company", doc.company, "enable_provisional_accounting_for_non_stock_items")
+		)
+
+		if not provisional_accounting_for_non_stock_items:
+			return
+
+		default_provisional_account = doc.get_company_default("default_provisional_account")
+		for item in doc.get("items"):
+			if not item.get("provisional_expense_account"):
+				item.provisional_expense_account = default_provisional_account
+
+	def add_provisional_gl_entry(
+		self, item, gl_entries, posting_date, provisional_account, reverse=0, item_amount=None
+	) -> None:
+		doc = self.doc
+		credit_currency = get_account_currency(provisional_account)
+		expense_account = item.expense_account
+		debit_currency = get_account_currency(item.expense_account)
+		remarks = doc.get("remarks") or _("Accounting Entry for Service")
+		multiplication_factor = 1
+		amount = item.base_amount
+
+		if reverse:
+			multiplication_factor = -1
+			# Post reverse entry for previously posted amount
+			amount = item_amount
+			expense_account = frappe.db.get_value(
+				"Purchase Receipt Item", {"name": item.get("pr_detail")}, ["expense_account"]
+			)
+
+		doc.add_gl_entry(
+			gl_entries=gl_entries,
+			account=provisional_account,
+			cost_center=item.cost_center,
+			debit=0.0,
+			credit=multiplication_factor * amount,
+			remarks=remarks,
+			against_account=expense_account,
+			account_currency=credit_currency,
+			project=item.project,
+			voucher_detail_no=item.name,
+			item=item,
+			posting_date=posting_date,
+		)
+
+		doc.add_gl_entry(
+			gl_entries=gl_entries,
+			account=expense_account,
+			cost_center=item.cost_center,
+			debit=multiplication_factor * amount,
+			credit=0.0,
+			remarks=remarks,
+			against_account=provisional_account,
+			account_currency=debit_currency,
+			project=item.project,
+			voucher_detail_no=item.name,
+			item=item,
+			posting_date=posting_date,
+		)