diff --git a/erpnext/accounts/doctype/purchase_invoice/purchase_invoice.py b/erpnext/accounts/doctype/purchase_invoice/purchase_invoice.py
index fb4836026d6..6ba25382d7c 100644
--- a/erpnext/accounts/doctype/purchase_invoice/purchase_invoice.py
+++ b/erpnext/accounts/doctype/purchase_invoice/purchase_invoice.py
@@ -235,6 +235,9 @@ class PurchaseInvoice(BuyingController):
 				"overflow_type": "billing",
 			}
 		]
+		self.closed_source_links = [
+			("Purchase Invoice Item", "pr_detail", "Purchase Receipt Item", "Purchase Receipt")
+		]
 
 	def onload(self):
 		super().onload()
diff --git a/erpnext/accounts/doctype/sales_invoice/sales_invoice.py b/erpnext/accounts/doctype/sales_invoice/sales_invoice.py
index e2969ec23ce..9c4f06fe8ac 100644
--- a/erpnext/accounts/doctype/sales_invoice/sales_invoice.py
+++ b/erpnext/accounts/doctype/sales_invoice/sales_invoice.py
@@ -273,6 +273,9 @@ class SalesInvoice(SellingController):
 				"overflow_type": "billing",
 			}
 		]
+		self.closed_source_links = [
+			("Sales Invoice Item", "dn_detail", "Delivery Note Item", "Delivery Note")
+		]
 
 	def set_indicator(self):
 		"""Set indicator for portal"""
diff --git a/erpnext/buying/doctype/purchase_order/purchase_order.js b/erpnext/buying/doctype/purchase_order/purchase_order.js
index 9b6a1bb376a..7d0c56d0aff 100644
--- a/erpnext/buying/doctype/purchase_order/purchase_order.js
+++ b/erpnext/buying/doctype/purchase_order/purchase_order.js
@@ -14,7 +14,9 @@ frappe.ui.form.on("Purchase Order", {
 	setup: function (frm) {
 		frm.set_indicator_formatter("item_code", function (doc) {
 			let color;
-			if (!doc.qty && frm.doc.has_unit_price_items) {
+			if (doc.closed) {
+				color = "gray";
+			} else if (!doc.qty && frm.doc.has_unit_price_items) {
 				color = "yellow";
 			} else if (doc.qty <= doc.received_qty) {
 				color = "green";
@@ -283,7 +285,6 @@ erpnext.buying.PurchaseOrderController = class PurchaseOrderController extends (
 		}
 
 		this.frm.set_df_property("drop_ship", "hidden", !is_drop_ship);
-		this.set_item_close_buttons();
 
 		if (doc.docstatus == 1) {
 			this.frm.fields_dict.items_section.wrapper.addClass("hide-border");
@@ -438,6 +439,8 @@ erpnext.buying.PurchaseOrderController = class PurchaseOrderController extends (
 		} else if (doc.docstatus === 0) {
 			this.frm.cscript.add_from_mappers();
 		}
+
+		this.set_item_close_buttons();
 	}
 
 	validate() {
diff --git a/erpnext/controllers/item_close.py b/erpnext/controllers/item_close.py
index 3780edc43e5..911f9e907d5 100644
--- a/erpnext/controllers/item_close.py
+++ b/erpnext/controllers/item_close.py
@@ -15,7 +15,12 @@ import frappe
 from frappe import _
 from frappe.utils import cint
 
-REOPEN_STATUS = {"Purchase Order": "Submitted", "Sales Order": "Draft"}
+REOPEN_STATUS = {
+	"Purchase Order": "Submitted",
+	"Sales Order": "Draft",
+	"Delivery Note": "Submitted",
+	"Purchase Receipt": "Submitted",
+}
 
 SETTLED_BY_CLOSE = ("per_ordered", "per_received", "per_delivered", "per_billed")
 
@@ -38,9 +43,7 @@ def closed_rows_settle(parent_doctype: str, item_doctype: str, percentage_field:
 
 
 @frappe.whitelist()
-def update_closed_status(
-	doctype: str, name: str, item_names: str | list[str], closed: int
-) -> None:
+def update_closed_status(doctype: str, name: str, item_names: str | list[str], closed: int) -> None:
 	if not has_closable_items(doctype):
 		frappe.throw(_("Rows of {0} cannot be closed individually").format(_(doctype)))
 
diff --git a/erpnext/controllers/status_updater.py b/erpnext/controllers/status_updater.py
index dd4260b97c9..8cea29bed61 100644
--- a/erpnext/controllers/status_updater.py
+++ b/erpnext/controllers/status_updater.py
@@ -198,23 +198,36 @@ class StatusUpdater(Document):
 		self.update_qty()
 		self.validate_qty()
 
+	def get_closed_source_links(self):
+		"""Row links that must not point at a closed source row.
+
+		`status_updater` covers documents whose progress it already tracks.
+		Delivery Note and Purchase Receipt are billed through their own services
+		instead, so their invoices declare the link in `closed_source_links`.
+		"""
+		links = [
+			(args["source_dt"], args["join_field"], args["target_dt"], args["target_parent_dt"])
+			for args in self.status_updater
+			if args.get("target_dt")
+			and args.get("target_parent_dt")
+			and has_closable_items(args["target_parent_dt"])
+		]
+
+		return links + list(getattr(self, "closed_source_links", []))
+
 	def validate_closed_source_items(self):
 		"""Block submitting against rows that were closed on the source document."""
 		if self.docstatus != 1:
 			return
 
-		for args in self.status_updater:
-			target_dt = args.get("target_dt")
-			if not target_dt or not has_closable_items(args.get("target_parent_dt")):
-				continue
-
+		for source_dt, join_field, target_dt, target_parent_dt in self.get_closed_source_links():
 			if not frappe.get_meta(target_dt).has_field("closed"):
 				continue
 
 			row_idx = {}
-			for d in self.get_all_children(args["source_dt"]):
-				if d.get(args["join_field"]):
-					row_idx[d.get(args["join_field"])] = d.idx
+			for d in self.get_all_children(source_dt):
+				if d.get(join_field):
+					row_idx[d.get(join_field)] = d.idx
 
 			if not row_idx:
 				continue
@@ -230,7 +243,7 @@ class StatusUpdater(Document):
 					_("Row #{0}: Item {1} is closed in {2} {3} and cannot be processed further").format(
 						row_idx[row.name],
 						frappe.bold(row.item_code),
-						_(args.get("target_parent_dt") or target_dt),
+						_(target_parent_dt),
 						frappe.bold(row.parent),
 					)
 				)
diff --git a/erpnext/controllers/tests/test_item_close_billing.py b/erpnext/controllers/tests/test_item_close_billing.py
new file mode 100644
index 00000000000..d298fe89b27
--- /dev/null
+++ b/erpnext/controllers/tests/test_item_close_billing.py
@@ -0,0 +1,160 @@
+# Copyright (c) 2015, Frappe Technologies Pvt. Ltd. and Contributors
+# License: GNU General Public License v3. See license.txt
+
+import frappe
+
+from erpnext.controllers.item_close import update_closed_status
+from erpnext.stock.doctype.delivery_note.mapper import make_sales_invoice
+from erpnext.stock.doctype.delivery_note.test_delivery_note import create_delivery_note
+from erpnext.stock.doctype.item.test_item import make_item
+from erpnext.stock.doctype.purchase_receipt.mapper import make_purchase_invoice
+from erpnext.stock.doctype.purchase_receipt.test_purchase_receipt import make_purchase_receipt
+from erpnext.stock.doctype.stock_entry.stock_entry_utils import make_stock_entry
+from erpnext.tests.utils import ERPNextTestSuite
+
+WAREHOUSE = "_Test Warehouse - _TC"
+
+
+class TestPurchaseReceiptItemClose(ERPNextTestSuite):
+	def setUp(self):
+		self.first_item = make_item(properties={"is_stock_item": 1}).name
+		self.second_item = make_item(properties={"is_stock_item": 1}).name
+
+	def make_purchase_receipt(self):
+		receipt = make_purchase_receipt(
+			item_code=self.first_item, qty=10, rate=100, warehouse=WAREHOUSE, do_not_submit=True
+		)
+		receipt.append(
+			"items",
+			{
+				"item_code": self.second_item,
+				"warehouse": WAREHOUSE,
+				"qty": 10,
+				"rate": 100,
+			},
+		)
+		receipt.save()
+		receipt.submit()
+		return receipt
+
+	def close_items(self, doc, rows, closed=1):
+		update_closed_status(doc.doctype, doc.name, [row.name for row in rows], closed)
+		doc.reload()
+
+	def test_closing_row_settles_billing_percentage(self):
+		receipt = self.make_purchase_receipt()
+		self.assertEqual(receipt.per_billed, 0)
+
+		self.close_items(receipt, [receipt.items[1]])
+
+		self.assertEqual(receipt.per_billed, 50)
+
+	def test_closing_every_row_closes_the_receipt(self):
+		receipt = self.make_purchase_receipt()
+
+		self.close_items(receipt, receipt.items)
+
+		self.assertEqual(receipt.per_billed, 100)
+		self.assertEqual(receipt.status, "Closed")
+
+	def test_closed_row_is_not_mapped_to_purchase_invoice(self):
+		receipt = self.make_purchase_receipt()
+		self.close_items(receipt, [receipt.items[1]])
+
+		invoice = make_purchase_invoice(receipt.name)
+
+		self.assertEqual([item.item_code for item in invoice.items], [self.first_item])
+
+	def test_billing_a_closed_row_is_blocked(self):
+		receipt = self.make_purchase_receipt()
+		invoice = make_purchase_invoice(receipt.name)
+
+		self.close_items(receipt, [receipt.items[1]])
+
+		invoice.insert()
+		self.assertRaises(frappe.ValidationError, invoice.submit)
+
+	def test_parent_reopen_is_blocked_when_all_rows_are_closed(self):
+		receipt = self.make_purchase_receipt()
+		self.close_items(receipt, receipt.items)
+
+		self.assertRaises(frappe.ValidationError, receipt.update_status, "Submitted")
+
+	def test_reopening_one_row_reopens_the_receipt(self):
+		receipt = self.make_purchase_receipt()
+		self.close_items(receipt, receipt.items)
+
+		self.close_items(receipt, [receipt.items[1]], closed=0)
+
+		self.assertNotEqual(receipt.status, "Closed")
+		self.assertEqual(receipt.per_billed, 50)
+
+
+class TestDeliveryNoteItemClose(ERPNextTestSuite):
+	def setUp(self):
+		self.first_item = make_item(properties={"is_stock_item": 1}).name
+		self.second_item = make_item(properties={"is_stock_item": 1}).name
+		for item_code in (self.first_item, self.second_item):
+			make_stock_entry(item_code=item_code, target=WAREHOUSE, qty=100, basic_rate=50)
+
+	def make_delivery_note(self):
+		note = create_delivery_note(
+			item_code=self.first_item, qty=10, rate=100, warehouse=WAREHOUSE, do_not_save=True
+		)
+		note.append(
+			"items",
+			{
+				"item_code": self.second_item,
+				"warehouse": WAREHOUSE,
+				"qty": 10,
+				"rate": 100,
+			},
+		)
+		note.insert()
+		note.submit()
+		return note
+
+	def close_items(self, doc, rows, closed=1):
+		update_closed_status(doc.doctype, doc.name, [row.name for row in rows], closed)
+		doc.reload()
+
+	def test_closing_row_settles_billing_percentage(self):
+		note = self.make_delivery_note()
+		self.assertEqual(note.per_billed, 0)
+
+		self.close_items(note, [note.items[1]])
+
+		self.assertEqual(note.per_billed, 50)
+
+	def test_closing_every_row_closes_the_note(self):
+		note = self.make_delivery_note()
+
+		self.close_items(note, note.items)
+
+		self.assertEqual(note.per_billed, 100)
+		self.assertEqual(note.status, "Closed")
+
+	def test_closed_row_is_not_mapped_to_sales_invoice(self):
+		note = self.make_delivery_note()
+		self.close_items(note, [note.items[1]])
+
+		invoice = make_sales_invoice(note.name)
+
+		self.assertEqual([item.item_code for item in invoice.items], [self.first_item])
+
+	def test_billing_a_closed_row_is_blocked(self):
+		note = self.make_delivery_note()
+		invoice = make_sales_invoice(note.name)
+
+		self.close_items(note, [note.items[1]])
+
+		invoice.insert()
+		self.assertRaises(frappe.ValidationError, invoice.submit)
+
+	def test_closing_a_row_does_not_mark_it_returned(self):
+		note = self.make_delivery_note()
+
+		self.close_items(note, note.items)
+
+		self.assertEqual(note.per_returned, 0)
+		self.assertEqual(note.status, "Closed")
diff --git a/erpnext/public/js/utils/item_close.js b/erpnext/public/js/utils/item_close.js
index f66e0d3d636..cf08a76bc6a 100644
--- a/erpnext/public/js/utils/item_close.js
+++ b/erpnext/public/js/utils/item_close.js
@@ -1,3 +1,5 @@
+frappe.provide("erpnext");
+
 erpnext.item_close = {
 	add_buttons(frm, config) {
 		if (frm.doc.docstatus != 1 || !frm.has_perm("submit")) {
@@ -42,16 +44,14 @@ erpnext.item_close = {
 					cannot_add_rows: true,
 					cannot_delete_rows: true,
 					in_place_edit: false,
-					fields: [
-						{ fieldname: "name", fieldtype: "Data", read_only: 1, hidden: 1 },
-					].concat(config.columns),
+					fields: [{ fieldname: "name", fieldtype: "Data", read_only: 1, hidden: 1 }].concat(
+						config.columns
+					),
 				},
 			],
 			primary_action_label: closed ? __("Close") : __("Reopen"),
 			primary_action: () => {
-				const selected = dialog.fields_dict.items.grid
-					.get_selected_children()
-					.map((row) => row.name);
+				const selected = dialog.fields_dict.items.grid.get_selected_children().map((row) => row.name);
 
 				if (!selected.length) {
 					frappe.msgprint(__("Select at least one row"));
diff --git a/erpnext/selling/doctype/sales_order/sales_order.js b/erpnext/selling/doctype/sales_order/sales_order.js
index cb8b50d4d1d..46600df4d63 100644
--- a/erpnext/selling/doctype/sales_order/sales_order.js
+++ b/erpnext/selling/doctype/sales_order/sales_order.js
@@ -25,7 +25,9 @@ frappe.ui.form.on("Sales Order", {
 		// formatter for material request item
 		frm.set_indicator_formatter("item_code", function (doc) {
 			let color;
-			if (!doc.qty && frm.doc.has_unit_price_items) {
+			if (doc.closed) {
+				color = "gray";
+			} else if (!doc.qty && frm.doc.has_unit_price_items) {
 				color = "yellow";
 			} else if (doc.stock_qty - doc.delivered_qty <= doc.actual_qty) {
 				color = "green";
@@ -973,7 +975,6 @@ erpnext.selling.SalesOrderController = class SalesOrderController extends erpnex
 		var me = this;
 		super.refresh();
 		let allow_delivery = false;
-		this.set_item_close_buttons();
 
 		if (doc.docstatus == 1) {
 			if (
@@ -1266,6 +1267,8 @@ erpnext.selling.SalesOrderController = class SalesOrderController extends erpnex
 		}
 
 		this.order_type(doc);
+
+		this.set_item_close_buttons();
 	}
 
 	items_add(doc, cdt, cdn) {
diff --git a/erpnext/stock/doctype/delivery_note/delivery_note.js b/erpnext/stock/doctype/delivery_note/delivery_note.js
index 6c5e1fadf04..d3dec6d4c42 100644
--- a/erpnext/stock/doctype/delivery_note/delivery_note.js
+++ b/erpnext/stock/doctype/delivery_note/delivery_note.js
@@ -23,6 +23,9 @@ frappe.ui.form.on("Delivery Note", {
 			Shipment: "Shipment",
 		}),
 			frm.set_indicator_formatter("item_code", function (doc) {
+				if (doc.closed) {
+					return "gray";
+				}
 				return doc.docstatus == 1 || doc.qty <= doc.actual_qty ? "green" : "orange";
 			});
 
@@ -353,7 +356,12 @@ erpnext.stock.DeliveryNoteController = class DeliveryNoteController extends (
 			}
 		}
 
-		if (doc.docstatus == 1 && doc.status === "Closed" && this.frm.has_perm("submit")) {
+		if (
+			doc.docstatus == 1 &&
+			doc.status === "Closed" &&
+			this.frm.has_perm("submit") &&
+			!doc.items.every((item) => item.closed)
+		) {
 			this.frm.add_custom_button(
 				__("Reopen"),
 				function () {
@@ -363,6 +371,7 @@ erpnext.stock.DeliveryNoteController = class DeliveryNoteController extends (
 			);
 		}
 		erpnext.stock.delivery_note.set_print_hide(doc, dt, dn);
+		this.set_item_close_buttons();
 	}
 
 	make_shipment() {
@@ -429,6 +438,30 @@ erpnext.stock.DeliveryNoteController = class DeliveryNoteController extends (
 		this.update_status("Submitted");
 	}
 
+	set_item_close_buttons() {
+		erpnext.item_close.add_buttons(this.frm, {
+			is_closable: (item) => !item.closed && flt(item.billed_amt) < flt(item.amount),
+			help: __(
+				"Closed rows stop being expected. Their unbilled amount is written off and they are skipped when creating a Sales Invoice."
+			),
+			summarise: (item) => ({
+				item_code: item.item_code,
+				item_name: item.item_name,
+				qty: item.qty,
+				amount: item.amount,
+				billed_amt: item.billed_amt || 0,
+				pending_amount: Math.max(flt(item.amount) - flt(item.billed_amt), 0),
+			}),
+			columns: [
+				erpnext.item_close.column("item_code", __("Item Code"), "Data", 3),
+				erpnext.item_close.column("item_name", __("Item Name"), "Data", 2),
+				erpnext.item_close.column("qty", __("Qty")),
+				erpnext.item_close.column("amount", __("Amount"), "Currency", 2),
+				erpnext.item_close.column("pending_amount", __("Pending Amount"), "Currency", 2),
+			],
+		});
+	}
+
 	update_status(status) {
 		var me = this;
 		frappe.ui.form.is_saving = true;
diff --git a/erpnext/stock/doctype/delivery_note/delivery_note.py b/erpnext/stock/doctype/delivery_note/delivery_note.py
index 8717564fde0..2bb6ac70629 100644
--- a/erpnext/stock/doctype/delivery_note/delivery_note.py
+++ b/erpnext/stock/doctype/delivery_note/delivery_note.py
@@ -642,6 +642,12 @@ class DeliveryNote(SellingController):
 	def update_status(self, status):
 		BillingStatusService(self).update_status(status)
 
+	def on_item_close_status_change(self):
+		self.update_billing_percentage()
+
+	def is_item_closable(self, item):
+		return flt(item.billed_amt) < flt(item.amount)
+
 	def update_billing_status(self, update_modified=True):
 		BillingStatusService(self).update_billing_status(update_modified)
 
diff --git a/erpnext/stock/doctype/delivery_note/mapper.py b/erpnext/stock/doctype/delivery_note/mapper.py
index 0e565a427f1..1138f0b7079 100644
--- a/erpnext/stock/doctype/delivery_note/mapper.py
+++ b/erpnext/stock/doctype/delivery_note/mapper.py
@@ -58,6 +58,14 @@ def get_returned_qty_map(delivery_note: str) -> dict:
 	return returned_qty_map
 
 
+def is_bundle_of_closed_row(packed_item) -> bool:
+	"""A packed item follows the Delivery Note Item row that bundles it."""
+	return bool(
+		packed_item.parent_detail_docname
+		and frappe.db.get_value("Delivery Note Item", packed_item.parent_detail_docname, "closed")
+	)
+
+
 @frappe.whitelist()
 def make_sales_invoice(
 	source_name: str, target_doc: str | dict | Document | None = None, args: dict | str | None = None
@@ -123,7 +131,7 @@ def make_sales_invoice(
 	def select_item(d):
 		filtered_items = args.get("filtered_children", [])
 		child_filter = d.name in filtered_items if filtered_items else True
-		return child_filter
+		return child_filter and not d.closed
 
 	doc = get_mapped_doc(
 		"Delivery Note",
@@ -254,7 +262,7 @@ def make_installation_note(
 					"parenttype": "prevdoc_doctype",
 				},
 				"postprocess": update_item,
-				"condition": lambda doc: doc.installed_qty < doc.qty,
+				"condition": lambda doc: doc.installed_qty < doc.qty and not doc.closed,
 			},
 		},
 		target_doc,
@@ -293,7 +301,9 @@ def make_packing_slip(source_name: str, target_doc: str | dict | Document | None
 				},
 				"postprocess": update_item,
 				"condition": lambda item: (
-					not is_product_bundle(item.item_code) and flt(item.packed_qty) < flt(item.qty)
+					not is_product_bundle(item.item_code)
+					and not item.closed
+					and flt(item.packed_qty) < flt(item.qty)
 				),
 			},
 			"Packed Item": {
@@ -307,7 +317,9 @@ def make_packing_slip(source_name: str, target_doc: str | dict | Document | None
 					"name": "pi_detail",
 				},
 				"postprocess": update_item,
-				"condition": lambda item: (flt(item.packed_qty) < flt(item.qty)),
+				"condition": lambda item: (
+					flt(item.packed_qty) < flt(item.qty) and not is_bundle_of_closed_row(item)
+				),
 			},
 		},
 		target_doc,
@@ -576,7 +588,8 @@ def make_inter_company_transaction(doctype: str, source_name: str, target_doc=No
 					"Material_request_item": "material_request_item",
 				},
 				"field_no_map": ["warehouse"],
-				"condition": lambda item: item.received_qty < item.qty + item.returned_qty,
+				"condition": lambda item: item.received_qty < item.qty + item.returned_qty
+				and not item.closed,
 				"postprocess": update_item,
 			},
 		},
diff --git a/erpnext/stock/doctype/delivery_note/services/billing_status.py b/erpnext/stock/doctype/delivery_note/services/billing_status.py
index 70364c89fa7..60a0da23fbb 100644
--- a/erpnext/stock/doctype/delivery_note/services/billing_status.py
+++ b/erpnext/stock/doctype/delivery_note/services/billing_status.py
@@ -9,6 +9,8 @@ from frappe.desk.notifications import clear_doctype_notifications
 from frappe.query_builder.functions import Sum
 from frappe.utils import flt
 
+from erpnext.controllers.item_close import validate_parent_reopen
+
 
 class BillingStatusService:
 	def __init__(self, doc):
@@ -16,6 +18,10 @@ class BillingStatusService:
 
 	def update_status(self, status: str) -> None:
 		doc = self.doc
+
+		if status != "Closed" and doc.status == "Closed":
+			validate_parent_reopen(doc)
+
 		doc.set_status(update=True, status=status)
 		doc.notify_update()
 		clear_doctype_notifications(doc)
diff --git a/erpnext/stock/doctype/delivery_note_item/delivery_note_item.json b/erpnext/stock/doctype/delivery_note_item/delivery_note_item.json
index 5dd6d3d6d5c..b35752bec5b 100644
--- a/erpnext/stock/doctype/delivery_note_item/delivery_note_item.json
+++ b/erpnext/stock/doctype/delivery_note_item/delivery_note_item.json
@@ -62,6 +62,7 @@
   "base_net_rate",
   "base_net_amount",
   "billed_amt",
+  "closed",
   "incoming_rate",
   "item_weight_details",
   "weight_per_unit",
@@ -703,6 +704,15 @@
    "print_hide": 1,
    "read_only": 1
   },
+  {
+   "default": "0",
+   "fieldname": "closed",
+   "fieldtype": "Check",
+   "label": "Closed",
+   "no_copy": 1,
+   "print_hide": 1,
+   "read_only": 1
+  },
   {
    "allow_on_submit": 1,
    "default": "0",
@@ -982,7 +992,7 @@
  "index_web_pages_for_search": 1,
  "istable": 1,
  "links": [],
- "modified": "2026-07-18 10:00:00.000000",
+ "modified": "2026-07-29 12:30:00.000000",
  "modified_by": "Administrator",
  "module": "Stock",
  "name": "Delivery Note Item",
diff --git a/erpnext/stock/doctype/delivery_note_item/delivery_note_item.py b/erpnext/stock/doctype/delivery_note_item/delivery_note_item.py
index 62a7691009e..e10e14c2896 100644
--- a/erpnext/stock/doctype/delivery_note_item/delivery_note_item.py
+++ b/erpnext/stock/doctype/delivery_note_item/delivery_note_item.py
@@ -31,6 +31,7 @@ class DeliveryNoteItem(Document):
 		batch_no: DF.Link | None
 		billed_amt: DF.Currency
 		brand: DF.Link | None
+		closed: DF.Check
 		company_total_stock: DF.Float
 		conversion_factor: DF.Float
 		cost_center: DF.Link | None
diff --git a/erpnext/stock/doctype/purchase_receipt/mapper.py b/erpnext/stock/doctype/purchase_receipt/mapper.py
index 1a5697b5326..ae862983cce 100644
--- a/erpnext/stock/doctype/purchase_receipt/mapper.py
+++ b/erpnext/stock/doctype/purchase_receipt/mapper.py
@@ -122,7 +122,7 @@ def make_purchase_invoice(
 	def select_item(d):
 		filtered_items = args.get("filtered_children", [])
 		child_filter = d.name in filtered_items if filtered_items else True
-		return child_filter
+		return child_filter and not d.closed
 
 	doclist = get_mapped_doc(
 		"Purchase Receipt",
diff --git a/erpnext/stock/doctype/purchase_receipt/purchase_receipt.js b/erpnext/stock/doctype/purchase_receipt/purchase_receipt.js
index 2fc7a6ca12f..ae7fe9c5bee 100644
--- a/erpnext/stock/doctype/purchase_receipt/purchase_receipt.js
+++ b/erpnext/stock/doctype/purchase_receipt/purchase_receipt.js
@@ -17,6 +17,10 @@ frappe.ui.form.on("Purchase Receipt", {
 			"Landed Cost Voucher": "Landed Cost Voucher",
 		};
 
+		frm.set_indicator_formatter("item_code", function (doc) {
+			return doc.closed ? "gray" : "green";
+		});
+
 		frm.set_query("wip_composite_asset", "items", function () {
 			return {
 				filters: { asset_type: "Composite Asset", docstatus: 0 },
@@ -275,9 +279,40 @@ erpnext.stock.PurchaseReceiptController = class PurchaseReceiptController extend
 			}
 		}
 
-		if (this.frm.doc.docstatus == 1 && this.frm.doc.status === "Closed" && this.frm.has_perm("submit")) {
+		if (
+			this.frm.doc.docstatus == 1 &&
+			this.frm.doc.status === "Closed" &&
+			this.frm.has_perm("submit") &&
+			!this.frm.doc.items.every((item) => item.closed)
+		) {
 			cur_frm.add_custom_button(__("Reopen"), this.reopen_purchase_receipt, __("Status"));
 		}
+
+		this.set_item_close_buttons();
+	}
+
+	set_item_close_buttons() {
+		erpnext.item_close.add_buttons(this.frm, {
+			is_closable: (item) => !item.closed && flt(item.billed_amt) < flt(item.amount),
+			help: __(
+				"Closed rows stop being expected. Their unbilled amount is written off and they are skipped when creating a Purchase Invoice."
+			),
+			summarise: (item) => ({
+				item_code: item.item_code,
+				item_name: item.item_name,
+				qty: item.qty,
+				amount: item.amount,
+				billed_amt: item.billed_amt || 0,
+				pending_amount: Math.max(flt(item.amount) - flt(item.billed_amt), 0),
+			}),
+			columns: [
+				erpnext.item_close.column("item_code", __("Item Code"), "Data", 3),
+				erpnext.item_close.column("item_name", __("Item Name"), "Data", 2),
+				erpnext.item_close.column("qty", __("Qty")),
+				erpnext.item_close.column("amount", __("Amount"), "Currency", 2),
+				erpnext.item_close.column("pending_amount", __("Pending Amount"), "Currency", 2),
+			],
+		});
 	}
 
 	make_purchase_invoice() {
diff --git a/erpnext/stock/doctype/purchase_receipt/purchase_receipt.py b/erpnext/stock/doctype/purchase_receipt/purchase_receipt.py
index f1d4fb9cea6..4bc6cdba155 100644
--- a/erpnext/stock/doctype/purchase_receipt/purchase_receipt.py
+++ b/erpnext/stock/doctype/purchase_receipt/purchase_receipt.py
@@ -11,6 +11,7 @@ from frappe.utils import cint, flt, getdate, nowdate
 import erpnext
 from erpnext.assets.doctype.asset.asset import get_asset_account, is_cwip_accounting_enabled
 from erpnext.controllers.buying_controller import BuyingController
+from erpnext.controllers.item_close import validate_parent_reopen
 from erpnext.stock.doctype.purchase_receipt.services.billing_status import BillingStatusService
 from erpnext.stock.doctype.purchase_receipt.services.provisional_accounting import (
 	ProvisionalAccountingService,
@@ -519,10 +520,19 @@ class PurchaseReceipt(BuyingController):
 			)
 
 	def update_status(self, status):
+		if status != "Closed" and self.status == "Closed":
+			validate_parent_reopen(self)
+
 		self.set_status(update=True, status=status)
 		self.notify_update()
 		clear_doctype_notifications(self)
 
+	def on_item_close_status_change(self):
+		self.update_billing_status()
+
+	def is_item_closable(self, item):
+		return flt(item.billed_amt) < flt(item.amount)
+
 	def update_billing_status(self, update_modified=True):
 		BillingStatusService(self).update_billing_status(update_modified)
 
diff --git a/erpnext/stock/doctype/purchase_receipt/services/billing_status.py b/erpnext/stock/doctype/purchase_receipt/services/billing_status.py
index 519a6c9fc9e..160d6085945 100644
--- a/erpnext/stock/doctype/purchase_receipt/services/billing_status.py
+++ b/erpnext/stock/doctype/purchase_receipt/services/billing_status.py
@@ -198,7 +198,7 @@ def update_billing_percentage(
 			total_billable_amount = pending_amount if item.billed_amt <= pending_amount else item.billed_amt
 
 		total_amount += total_billable_amount
-		total_billed_amount += abs(flt(item.billed_amt))
+		total_billed_amount += total_billable_amount if item.closed else abs(flt(item.billed_amt))
 
 		if pr_doc.get("is_return") and not total_amount and total_billed_amount:
 			total_amount = total_billed_amount
diff --git a/erpnext/stock/doctype/purchase_receipt_item/purchase_receipt_item.json b/erpnext/stock/doctype/purchase_receipt_item/purchase_receipt_item.json
index ce445d75470..2cebac95d93 100644
--- a/erpnext/stock/doctype/purchase_receipt_item/purchase_receipt_item.json
+++ b/erpnext/stock/doctype/purchase_receipt_item/purchase_receipt_item.json
@@ -73,6 +73,7 @@
   "landed_cost_voucher_amount",
   "amount_difference_with_purchase_invoice",
   "billed_amt",
+  "closed",
   "warehouse_and_reference",
   "warehouse",
   "rejected_warehouse",
@@ -645,6 +646,15 @@
    "print_hide": 1,
    "read_only": 1
   },
+  {
+   "default": "0",
+   "fieldname": "closed",
+   "fieldtype": "Check",
+   "label": "Closed",
+   "no_copy": 1,
+   "print_hide": 1,
+   "read_only": 1
+  },
   {
    "allow_on_submit": 1,
    "fieldname": "landed_cost_voucher_amount",
@@ -1144,7 +1154,7 @@
  "idx": 1,
  "istable": 1,
  "links": [],
- "modified": "2026-07-16 15:00:00.000000",
+ "modified": "2026-07-29 12:30:00.000000",
  "modified_by": "Administrator",
  "module": "Stock",
  "name": "Purchase Receipt Item",
diff --git a/erpnext/stock/doctype/purchase_receipt_item/purchase_receipt_item.py b/erpnext/stock/doctype/purchase_receipt_item/purchase_receipt_item.py
index e91ee3502f0..a8dca441cbb 100644
--- a/erpnext/stock/doctype/purchase_receipt_item/purchase_receipt_item.py
+++ b/erpnext/stock/doctype/purchase_receipt_item/purchase_receipt_item.py
@@ -29,6 +29,7 @@ class PurchaseReceiptItem(Document):
 		batch_no: DF.Link | None
 		billed_amt: DF.Currency
 		brand: DF.Link | None
+		closed: DF.Check
 		conversion_factor: DF.Float
 		cost_center: DF.Link | None
 		delivery_note_item: DF.Data | None