feat(stock): add Stock Delivered But Not Billed GL entries on Delivery Note and Sales Invoice

erpnext/accounts/doctype/sales_invoice/sales_invoice.py

@@ -1586,6 +1586,12 @@ class SalesInvoice(SellingController):
 		self.make_internal_transfer_gl_entries(gl_entries)
 
 		self.make_item_gl_entries(gl_entries)
+
+		disable_sdbnb_in_sr = frappe.get_cached_value("Company", self.company, "disable_sdbnb_in_sr")
+
+		if not (self.is_return and disable_sdbnb_in_sr):
+			self.stock_delivered_but_not_billed_gl_entries(gl_entries)
+
 		self.make_precision_loss_gl_entry(gl_entries)
 		self.make_discount_gl_entries(gl_entries)
 
@@ -1603,6 +1609,81 @@ class SalesInvoice(SellingController):
 		self.set_transaction_currency_and_rate_in_gl_map(gl_entries)
 		return gl_entries
 
+	def stock_delivered_but_not_billed_gl_entries(self, gl_entries):
+		if self.update_stock or not cint(erpnext.is_perpetual_inventory_enabled(self.company)):
+			return
+
+		for item in self.get("items"):
+			if not item.delivery_note and not item.dn_detail:
+				continue
+
+			if not frappe.get_cached_value("Item", item.item_code, "is_stock_item"):
+				continue
+
+			dn_expense_account = frappe.get_cached_value(
+				"Delivery Note Item", item.dn_detail, "expense_account"
+			)
+			if (
+				not dn_expense_account
+				or frappe.get_cached_value("Account", dn_expense_account, "account_type")
+				!= "Stock Delivered But Not Billed"
+				or not item.expense_account
+				or dn_expense_account == item.expense_account
+			):
+				continue
+
+			delivery_note = item.delivery_note or frappe.get_cached_value(
+				"Delivery Note Item", item.dn_detail, "parent"
+			)
+			if not delivery_note:
+				continue
+
+			item_g = frappe.get_cached_value(
+				"Stock Ledger Entry",
+				{
+					"voucher_no": delivery_note,
+					"voucher_detail_no": item.dn_detail,
+					"item_code": item.item_code,
+					"is_cancelled": 0,
+				},
+				["stock_value_difference", "actual_qty"],
+				as_dict=True,
+			)
+
+			if not item_g or not flt(item_g.actual_qty):
+				continue
+			valuation_rate = flt(item_g.stock_value_difference) / flt(item_g.actual_qty)
+			valuation_amount = valuation_rate * item.stock_qty
+			dn_account_currency = get_account_currency(dn_expense_account)
+			item_account_currency = get_account_currency(item.expense_account)
+
+			gl_entries.append(
+				self.get_gl_dict(
+					{
+						"account": dn_expense_account,
+						"against": item.expense_account,
+						"credit": flt(valuation_amount),
+						"credit_in_account_currency": flt(valuation_amount),
+						"cost_center": item.cost_center,
+					},
+					dn_account_currency,
+					item=item,
+				)
+			)
+			gl_entries.append(
+				self.get_gl_dict(
+					{
+						"account": item.expense_account,
+						"against": dn_expense_account,
+						"debit": flt(valuation_amount),
+						"debit_in_account_currency": flt(valuation_amount),
+						"cost_center": item.cost_center,
+					},
+					item_account_currency,
+					item=item,
+				)
+			)
+
 	def make_customer_gl_entry(self, gl_entries):
 		# Checked both rounding_adjustment and rounded_total
 		# because rounded_total had value even before introduction of posting GLE based on rounded total

erpnext/controllers/stock_controller.py

@@ -940,6 +940,7 @@ class StockController(AccountsController):
 					"Stock Reconciliation",
 					"Stock Entry",
 					"Subcontracting Receipt",
+					"Delivery Note",
 				)
 				and not is_expense_account
 			):

erpnext/stock/doctype/delivery_note/delivery_note.py

@@ -289,6 +289,7 @@ class DeliveryNote(SellingController):
 		self.validate_posting_time()
 		super().validate()
 		self.validate_references()
+		self.validate_expense_account()
 		self.set_status()
 		self.so_required()
 		self.validate_proj_cust()
@@ -461,6 +462,42 @@ class DeliveryNote(SellingController):
 					d.actual_qty = flt(bin_qty.actual_qty)
 					d.projected_qty = flt(bin_qty.projected_qty)
 
+	def validate_expense_account(self):
+		company_values = frappe.get_cached_value(
+			"Company",
+			self.company,
+			[
+				"stock_delivered_but_not_billed",
+				"disable_sdbnb_in_sr",
+				"default_expense_account",
+			],
+			as_dict=True,
+		)
+
+		sdbnb_account = company_values.stock_delivered_but_not_billed
+		disable_sdbnb_in_sr = company_values.disable_sdbnb_in_sr
+		default_expense_account = company_values.default_expense_account
+
+		for item in self.items:
+			if item.get("against_sales_invoice"):
+				continue
+			is_stock_item = frappe.get_cached_value("Item", item.item_code, "is_stock_item")
+			# Only stock items
+			if not is_stock_item or item.get("is_fixed_asset") or item.get("is_subcontracted"):
+				continue
+			# Sales Return handling
+			if self.is_return and disable_sdbnb_in_sr:
+				if default_expense_account and (
+					not item.expense_account or item.expense_account == sdbnb_account
+				):
+					item.expense_account = default_expense_account
+				continue
+
+			if sdbnb_account:
+				item.expense_account = sdbnb_account
+			elif not item.expense_account and default_expense_account:
+				item.expense_account = default_expense_account
+
 	def on_submit(self):
 		self.validate_packed_qty()
 		self.update_pick_list_status()

erpnext/stock/get_item_details.py

@@ -436,6 +436,27 @@ def get_basic_details(ctx: ItemDetailsCtx, item, overwrite_warehouse=True) -> It
 				fieldname="fixed_asset_account", item=ctx.item_code, company=ctx.company
 			)
 
+	company_values = frappe.get_cached_value(
+		"Company",
+		ctx.company,
+		[
+			"stock_delivered_but_not_billed",
+			"disable_sdbnb_in_sr",
+		],
+		as_dict=True,
+	)
+
+	if (
+		ctx.doctype == "Delivery Note"
+		and ctx.is_stock_item
+		and company_values
+		and company_values.stock_delivered_but_not_billed
+		and not ctx.get("is_fixed_asset")
+		and not ctx.get("is_subcontracted")
+	):
+		if not (ctx.get("is_return") and company_values.disable_sdbnb_in_sr):
+			expense_account = company_values.stock_delivered_but_not_billed
+
 	# Set the UOM to the Default Sales UOM or Default Purchase UOM if configured in the Item Master
 	if not ctx.uom:
 		if ctx.doctype in sales_doctypes: