Merge pull request #58887 from aerele/fix/additional-cost-zero-valued-items-v16

fix(stock): distribute additional costs when incoming items have no value (backport #58842)

erpnext/stock/doctype/stock_entry/stock_entry.py

@@ -1775,22 +1775,28 @@ class StockEntry(StockController, SubcontractingInwardController):
 
 		self.total_additional_costs = sum(flt(t.base_amount) for t in self.get("additional_costs"))
 
-		if self.purpose in ("Repack", "Manufacture"):
+		incoming_items, basis, total_basis = self.get_additional_cost_allocation()
-			incoming_items_cost = sum(flt(t.basic_amount) for t in self.get("items") if t.is_finished_item)
-		else:
-			incoming_items_cost = sum(flt(t.basic_amount) for t in self.get("items") if t.t_warehouse)
-
-		if not incoming_items_cost:
-			return
 
 		for d in self.get("items"):
-			if self.purpose in ("Repack", "Manufacture") and not d.is_finished_item:
+			d.additional_cost = 0
-				d.additional_cost = 0
+
-				continue
+		if not total_basis:
-			elif not d.t_warehouse:
+			return
-				d.additional_cost = 0
+
-				continue
+		for d in incoming_items:
-			d.additional_cost = (flt(d.basic_amount) / incoming_items_cost) * self.total_additional_costs
+			d.additional_cost = (flt(d.get(basis)) / total_basis) * self.total_additional_costs
+
+	def get_additional_cost_allocation(self):
+		if self.purpose in ("Repack", "Manufacture"):
+			incoming_items = [d for d in self.get("items") if d.is_finished_item]
+		else:
+			incoming_items = [d for d in self.get("items") if d.t_warehouse]
+
+		total_basic_amount = sum(flt(d.basic_amount) for d in incoming_items)
+		if total_basic_amount:
+			return incoming_items, "basic_amount", total_basic_amount
+
+		return incoming_items, "transfer_qty", sum(flt(d.transfer_qty) for d in incoming_items)
 
 	def update_valuation_rate(self, reset_outgoing_rate=True):
 		for d in self.get("items"):
@@ -2357,32 +2363,20 @@ class StockEntry(StockController, SubcontractingInwardController):
 	def get_gl_entries(self, inventory_account_map):
 		gl_entries = super().get_gl_entries(inventory_account_map)
 
-		if self.purpose in ("Repack", "Manufacture"):
+		incoming_items, basis, divide_based_on = self.get_additional_cost_allocation()
-			total_basic_amount = sum(flt(t.basic_amount) for t in self.get("items") if t.is_finished_item)
-		else:
-			total_basic_amount = sum(flt(t.basic_amount) for t in self.get("items") if t.t_warehouse)
-
-		divide_based_on = total_basic_amount
-
-		if self.get("additional_costs") and not total_basic_amount:
-			# if total_basic_amount is 0, distribute additional charges based on qty
-			divide_based_on = sum(item.qty for item in list(self.get("items")))
 
 		item_account_wise_additional_cost = {}
 
 		for t in self.get("additional_costs"):
-			for d in self.get("items"):
+			if not divide_based_on:
-				if self.purpose in ("Repack", "Manufacture") and not d.is_finished_item:
+				continue
-					continue
+			for d in incoming_items:
-				elif not d.t_warehouse:
-					continue
-
 				item_account_wise_additional_cost.setdefault((d.item_code, d.name), {})
 				item_account_wise_additional_cost[(d.item_code, d.name)].setdefault(
 					t.expense_account, {"amount": 0.0, "base_amount": 0.0}
 				)
 
-				multiply_based_on = d.basic_amount if total_basic_amount else d.qty
+				multiply_based_on = flt(d.get(basis))
 
 				item_account_wise_additional_cost[(d.item_code, d.name)][t.expense_account]["amount"] += (
 					flt(t.amount * multiply_based_on) / divide_based_on

erpnext/stock/doctype/stock_entry/test_stock_entry.py

@@ -3,7 +3,7 @@
 
 
 from frappe.permissions import add_user_permission, remove_user_permission
-from frappe.utils import add_days, cstr, flt, get_time, getdate, nowtime, today
+from frappe.utils import add_days, cstr, flt, get_time, getdate, nowdate, nowtime, today
 
 from erpnext.accounts.doctype.account.test_account import get_inventory_account
 from erpnext.controllers.accounts_controller import InvalidQtyError
@@ -1953,10 +1953,12 @@ class TestStockEntry(ERPNextTestSuite):
 		se.insert()
 		se.submit()
 
+		self.assertEqual([33.33, 66.67], [flt(d.additional_cost, 2) for d in se.items])
+
 		self.check_gl_entries(
 			"Stock Entry",
 			se.name,
-			sorted([["Stock Adjustment - TCP1", 100.0, 0.0], ["Miscellaneous Expenses - TCP1", 0.0, 100.0]]),
+			sorted([["Stock In Hand - TCP1", 100.0, 0.0], ["Miscellaneous Expenses - TCP1", 0.0, 100.0]]),
 		)
 
 	def test_conversion_factor_change(self):
@@ -2002,6 +2004,184 @@ class TestStockEntry(ERPNextTestSuite):
 		distributed_costs = [d.additional_cost for d in se.items]
 		self.assertEqual([0.0, 100.0, 0.0], distributed_costs)
 
+	def test_additional_cost_distribution_manufacture_zero_valued_items(self):
+		se = frappe.get_doc(
+			doctype="Stock Entry",
+			purpose="Manufacture",
+			additional_costs=[frappe._dict(base_amount=100)],
+			items=[
+				frappe._dict(item_code="RM", basic_amount=0, transfer_qty=10),
+				frappe._dict(
+					item_code="FG", basic_amount=0, transfer_qty=5, t_warehouse="X", is_finished_item=1
+				),
+				frappe._dict(item_code="scrap", basic_amount=0, transfer_qty=2, t_warehouse="X"),
+			],
+		)
+
+		se.distribute_additional_costs()
+
+		distributed_costs = [d.additional_cost for d in se.items]
+		self.assertEqual([0.0, 100.0, 0.0], distributed_costs)
+
+	def test_additional_cost_distribution_zero_valued_items(self):
+		se = frappe.get_doc(
+			doctype="Stock Entry",
+			purpose="Material Receipt",
+			additional_costs=[frappe._dict(base_amount=100)],
+			items=[
+				frappe._dict(item_code="RECEIVED_1", basic_amount=0, transfer_qty=20, t_warehouse="X"),
+				frappe._dict(item_code="RECEIVED_2", basic_amount=0, transfer_qty=30, t_warehouse="X"),
+			],
+		)
+
+		se.distribute_additional_costs()
+
+		distributed_costs = [d.additional_cost for d in se.items]
+		self.assertEqual([40.0, 60.0], distributed_costs)
+
+	def test_additional_cost_gl_for_zero_valued_manufacture(self):
+		company = "_Test Company with perpetual inventory"
+		rm = make_item("_Test Zero Rate RM", {"is_stock_item": 1}).name
+		fg = make_item("_Test Zero Rate FG", {"is_stock_item": 1}).name
+
+		receipt = frappe.get_doc(
+			{
+				"doctype": "Stock Entry",
+				"purpose": "Material Receipt",
+				"stock_entry_type": "Material Receipt",
+				"posting_date": nowdate(),
+				"company": company,
+				"items": [
+					{
+						"item_code": rm,
+						"qty": 5,
+						"basic_rate": 0,
+						"uom": "Nos",
+						"t_warehouse": "Stores - TCP1",
+						"allow_zero_valuation_rate": 1,
+						"cost_center": "Main - TCP1",
+					}
+				],
+			}
+		)
+		receipt.insert()
+		receipt.submit()
+
+		se = frappe.get_doc(
+			{
+				"doctype": "Stock Entry",
+				"purpose": "Manufacture",
+				"stock_entry_type": "Manufacture",
+				"posting_date": nowdate(),
+				"company": company,
+				"items": [
+					{
+						"item_code": rm,
+						"qty": 5,
+						"uom": "Nos",
+						"s_warehouse": "Stores - TCP1",
+						"cost_center": "Main - TCP1",
+					},
+					{
+						"item_code": fg,
+						"qty": 5,
+						"uom": "Nos",
+						"t_warehouse": "Finished Goods - TCP1",
+						"is_finished_item": 1,
+						"cost_center": "Main - TCP1",
+					},
+				],
+				"additional_costs": [
+					{
+						"expense_account": "Miscellaneous Expenses - TCP1",
+						"amount": 500,
+						"description": "freight",
+					}
+				],
+			}
+		)
+		se.insert()
+		se.submit()
+
+		self.assertEqual(500.0, se.items[1].additional_cost)
+		self.check_gl_entries(
+			"Stock Entry",
+			se.name,
+			sorted([["Stock In Hand - TCP1", 500.0, 0.0], ["Miscellaneous Expenses - TCP1", 0.0, 500.0]]),
+		)
+
+	def test_additional_cost_gl_matches_valuation_split(self):
+		company = "_Test Company with perpetual inventory"
+		cost_center = "_Test Additional Cost CC - TCP1"
+		if not frappe.db.exists("Cost Center", cost_center):
+			frappe.get_doc(
+				{
+					"doctype": "Cost Center",
+					"cost_center_name": "_Test Additional Cost CC",
+					"company": company,
+					"is_group": 0,
+					"parent_cost_center": "_Test Company with perpetual inventory - TCP1",
+				}
+			).insert()
+
+		uoms = [{"uom": "Nos", "conversion_factor": 1}, {"uom": "Box", "conversion_factor": 2}]
+		item_a = make_item("_Test Addl Cost CF A", {"is_stock_item": 1, "uoms": uoms}).name
+		uoms[1]["conversion_factor"] = 3
+		item_b = make_item("_Test Addl Cost CF B", {"is_stock_item": 1, "uoms": uoms}).name
+
+		se = frappe.get_doc(
+			{
+				"doctype": "Stock Entry",
+				"purpose": "Material Receipt",
+				"stock_entry_type": "Material Receipt",
+				"posting_date": nowdate(),
+				"company": company,
+				"items": [
+					{
+						"item_code": item_a,
+						"qty": 1,
+						"basic_rate": 0,
+						"uom": "Box",
+						"conversion_factor": 2,
+						"t_warehouse": "Stores - TCP1",
+						"allow_zero_valuation_rate": 1,
+						"cost_center": "Main - TCP1",
+					},
+					{
+						"item_code": item_b,
+						"qty": 1,
+						"basic_rate": 0,
+						"uom": "Box",
+						"conversion_factor": 3,
+						"t_warehouse": "Stores - TCP1",
+						"allow_zero_valuation_rate": 1,
+						"cost_center": cost_center,
+					},
+				],
+				"additional_costs": [
+					{
+						"expense_account": "Miscellaneous Expenses - TCP1",
+						"amount": 100,
+						"description": "misc",
+					}
+				],
+			}
+		)
+		se.insert()
+		se.submit()
+
+		self.assertEqual([40.0, 60.0], [flt(d.additional_cost, 2) for d in se.items])
+
+		expense_by_cost_center = frappe.get_all(
+			"GL Entry",
+			filters={"voucher_no": se.name, "account": "Miscellaneous Expenses - TCP1"},
+			fields=["cost_center", "credit"],
+		)
+		self.assertEqual(
+			{"Main - TCP1": 40.0, cost_center: 60.0},
+			{d.cost_center: d.credit for d in expense_by_cost_center},
+		)
+
 	def test_additional_cost_distribution_non_manufacture(self):
 		se = frappe.get_doc(
 			doctype="Stock Entry",