From 5ff2ae5a83565adde747728c99c9b49e441ba21e Mon Sep 17 00:00:00 2001
From: Mihir Kandoi <kandoimihir@gmail.com>
Date: Tue, 14 Apr 2026 15:25:07 +0530
Subject: [PATCH] fix: fetch correct expense account for operations in stock
 entry (#54278)

---
 erpnext/manufacturing/doctype/bom/bom.py | 11 +++--------
 1 file changed, 3 insertions(+), 8 deletions(-)

diff --git a/erpnext/manufacturing/doctype/bom/bom.py b/erpnext/manufacturing/doctype/bom/bom.py
index 1bf10247f2b..8180284e9d5 100644
--- a/erpnext/manufacturing/doctype/bom/bom.py
+++ b/erpnext/manufacturing/doctype/bom/bom.py
@@ -1594,15 +1594,10 @@ def get_children(parent: str | None = None, is_root: bool = False, **filters):
 def add_additional_cost(stock_entry, work_order, job_card=None):
 	# Add non stock items cost in the additional cost
 	stock_entry.additional_costs = []
-	company_account = frappe.db.get_value(
+	expense_account = frappe.get_value(
 		"Company",
 		work_order.company,
-		["default_expense_account", "default_operating_cost_account"],
-		as_dict=1,
-	)
-
-	expense_account = (
-		company_account.default_operating_cost_account or company_account.default_expense_account
+		"default_operating_cost_account",
 	)
 	add_non_stock_items_cost(stock_entry, work_order, expense_account, job_card=job_card)
 	add_operations_cost(stock_entry, work_order, expense_account, job_card=job_card)
@@ -1685,7 +1680,7 @@ def add_operating_cost_component_wise(
 
 			per_unit_cost = flt(actual_cp_operating_cost) / flt(row.completed_qty - work_order.produced_qty)
 
-			if per_unit_cost and expense_account:
+			if per_unit_cost:
 				stock_entry.append(
 					"additional_costs",
 					{