feat(stock): add configurable Stock Delivered But Not Billed (SDBNB) support (#56070)

* feat: add company setting to enable Stock Delivered But Not Billed accounting

* test: add tests for Stock Delivered But Not Billed account config

* fix(company): skip outstanding SDBNB validation when no previous config exists

* test: add dedicated company fixture for SDBNB tests

* test: use SDBNB company for Sales Invoice SDBNB test

---------

Co-authored-by: Pugazhendhi Velu <pugazhendhi720@gmail.com>
Co-authored-by: Pugazhendhi Velu <126157273+PugazhendhiVelu@users.noreply.github.com>

erpnext/accounts/doctype/account/chart_of_accounts/verified/in_standard_chart_of_accounts.json

@@ -37,6 +37,10 @@
                         "account_type": "Stock",
                         "account_category": "Stock Assets"
                     },
+                    "Stock Delivered But Not Billed": {
+                        "account_type": "Stock Delivered But Not Billed",
+                        "account_category": "Stock Assets"
+                    },
                     "account_type": "Stock",
                     "account_category": "Stock Assets"
                 },
@@ -223,10 +227,6 @@
                     "Stock Received But Not Billed": {
                         "account_type": "Stock Received But Not Billed",
                         "account_category": "Trade Payables"
-                    },
-                    "Stock Delivered But Not Billed": {
-                        "account_type": "Stock Delivered But Not Billed",
-                        "account_category": "Trade Payables"
                     }
                 },
                 "Duties and Taxes": {

erpnext/accounts/doctype/sales_invoice/services/gl_composer.py

@@ -33,9 +33,11 @@ class SalesInvoiceGLComposer(BaseGLComposer):
 
 		self.make_item_gl_entries(gl_entries)
 
-		disable_sdbnb_in_sr = frappe.get_cached_value("Company", doc.company, "disable_sdbnb_in_sr")
+		disable_sdbnb_in_sr, is_sdbnb_enabled = frappe.get_cached_value(
+			"Company", doc.company, ["disable_sdbnb_in_sr", "enable_stock_delivered_but_not_billed"]
+		)
 
-		if not (doc.is_return and disable_sdbnb_in_sr):
+		if is_sdbnb_enabled and not (doc.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)

erpnext/accounts/doctype/sales_invoice/test_sales_invoice.py

@@ -1576,14 +1576,14 @@ class TestSalesInvoice(ERPNextTestSuite):
 		frappe.db.set_single_value("POS Settings", "post_change_gl_entries", 1)
 
 	def test_stock_delivered_but_not_billed_gl_on_invoice(self):
-		company = "_Test Company with perpetual inventory"
+		company = "_Test SDBNB Company"
 		from erpnext.stock.doctype.delivery_note.test_delivery_note import create_delivery_note
 
 		make_purchase_receipt(
 			company=company,
 			item_code="_Test FG Item",
-			warehouse="Stores - TCP1",
-			cost_center="Main - TCP1",
+			warehouse="Stores - _TSDBNB",
+			cost_center="Main - _TSDBNB",
 			qty=5,
 			rate=100,
 		)
@@ -1591,13 +1591,13 @@ class TestSalesInvoice(ERPNextTestSuite):
 		dn = create_delivery_note(
 			company=company,
 			item_code="_Test FG Item",
-			warehouse="Stores - TCP1",
-			cost_center="Main - TCP1",
+			warehouse="Stores - _TSDBNB",
+			cost_center="Main - _TSDBNB",
 			qty=2,
 			rate=300,
 		)
 		# A perpetual-inventory Delivery Note books the cost to the SDBNB account
-		self.assertEqual(dn.items[0].expense_account, "Stock Delivered But Not Billed - TCP1")
+		self.assertEqual(dn.items[0].expense_account, "Stock Delivered But Not Billed - _TSDBNB")
 
 		si = make_sales_invoice(dn.name)
 		si.insert()
@@ -1609,9 +1609,9 @@ class TestSalesInvoice(ERPNextTestSuite):
 			fields=["account", "debit", "credit"],
 		)
 		sdbnb_credit = sum(
-			row.credit for row in gl_entries if row.account == "Stock Delivered But Not Billed - TCP1"
+			row.credit for row in gl_entries if row.account == "Stock Delivered But Not Billed - _TSDBNB"
 		)
-		cogs_debit = sum(row.debit for row in gl_entries if row.account == "Cost of Goods Sold - TCP1")
+		cogs_debit = sum(row.debit for row in gl_entries if row.account == "Cost of Goods Sold - _TSDBNB")
 
 		# Billing reverses SDBNB and recognises the cost in COGS for an equal amount
 		self.assertTrue(sdbnb_credit > 0)

erpnext/setup/doctype/company/company.js

@@ -339,7 +339,7 @@ erpnext.company.setup_queries = function (frm) {
 				],
 				[
 					"stock_delivered_but_not_billed",
-					{ root_type: "Liability", account_type: "Stock Delivered But Not Billed" },
+					{ root_type: "Asset", account_type: "Stock Delivered But Not Billed" },
 				],
 				[
 					"service_received_but_not_billed",

erpnext/setup/doctype/company/company.json

@@ -132,6 +132,7 @@
   "default_purchase_price_variance_account",
   "default_manufacturing_variance_account",
   "stock_received_but_not_billed",
+  "enable_stock_delivered_but_not_billed",
   "stock_delivered_but_not_billed",
   "disable_sdbnb_in_sr",
   "default_provisional_account",
@@ -1048,18 +1049,28 @@
   },
   {
    "default": "0",
+   "depends_on": "enable_stock_delivered_but_not_billed",
    "fieldname": "disable_sdbnb_in_sr",
    "fieldtype": "Check",
    "label": "Disable Stock Delivered But Not Billed in Sales Return",
    "no_copy": 1
   },
   {
+   "depends_on": "enable_stock_delivered_but_not_billed",
    "fieldname": "stock_delivered_but_not_billed",
    "fieldtype": "Link",
    "ignore_user_permissions": 1,
    "label": "Stock Delivered But Not Billed",
+   "mandatory_depends_on": "enable_stock_delivered_but_not_billed",
    "no_copy": 1,
    "options": "Account"
+  },
+  {
+   "default": "0",
+   "description": "If enabled, the value of goods delivered before invoicing will be recorded in the Stock Delivered But Not Billed account.",
+   "fieldname": "enable_stock_delivered_but_not_billed",
+   "fieldtype": "Check",
+   "label": "Enable Stock Delivered But Not Billed"
   }
  ],
  "grid_page_length": 50,

erpnext/setup/doctype/company/company.py

@@ -100,6 +100,7 @@ class Company(NestedSet):
 		enable_item_wise_inventory_account: DF.Check
 		enable_perpetual_inventory: DF.Check
 		enable_provisional_accounting_for_non_stock_items: DF.Check
+		enable_stock_delivered_but_not_billed: DF.Check
 		exception_budget_approver_role: DF.Link | None
 		exchange_gain_loss_account: DF.Link | None
 		existing_company: DF.Link | None
@@ -186,6 +187,64 @@ class Company(NestedSet):
 		self.validate_inventory_account_settings()
 		self.cant_change_valuation_method()
 		self.validate_pending_reposts(old_doc)
+		self.validate_sdbnb_configuration()
+
+	def validate_outstanding_sdbnb_transactions(self, account):
+		GLEntry = frappe.qb.DocType("GL Entry")
+		DeliveryNote = frappe.qb.DocType("Delivery Note")
+
+		delivery_notes = (
+			frappe.qb.from_(GLEntry)
+			.join(DeliveryNote)
+			.on((GLEntry.voucher_type == "Delivery Note") & (GLEntry.voucher_no == DeliveryNote.name))
+			.select(DeliveryNote.name)
+			.where(
+				(GLEntry.is_cancelled == 0)
+				& (GLEntry.company == self.name)
+				& (GLEntry.account == account)
+				& (DeliveryNote.per_billed < 100)
+				& (DeliveryNote.docstatus == 1)
+				& (DeliveryNote.status.isin(["To Bill", "Partially Billed"]))
+			)
+			.distinct()
+			.run(pluck=True)
+		)
+
+		if delivery_notes:
+			dn_links = ", ".join(get_link_to_form("Delivery Note", dn) for dn in delivery_notes[:10])
+
+			frappe.throw(
+				_(
+					"Stock Delivered But Not Billed Account cannot be changed or disabled since account {0} contains outstanding Delivery Notes: {1}"
+				).format(
+					bold(account),
+					dn_links,
+				)
+			)
+
+	def validate_sdbnb_configuration(self):
+		if self.get("__islocal"):
+			return
+
+		if self.enable_stock_delivered_but_not_billed and not self.stock_delivered_but_not_billed:
+			frappe.throw(_("Please select Stock Delivered But Not Billed Account"))
+
+		doc_before_save = self.get_doc_before_save()
+
+		if not (doc_before_save and doc_before_save.stock_delivered_but_not_billed):
+			return
+
+		account_changed = (
+			self.stock_delivered_but_not_billed != doc_before_save.stock_delivered_but_not_billed
+		)
+
+		feature_disabled = (
+			doc_before_save.enable_stock_delivered_but_not_billed
+			and not self.enable_stock_delivered_but_not_billed
+		)
+
+		if account_changed or feature_disabled:
+			self.validate_outstanding_sdbnb_transactions(doc_before_save.stock_delivered_but_not_billed)
 
 	def cant_change_valuation_method(self):
 		doc_before_save = self.get_doc_before_save()

erpnext/setup/doctype/company/test_company.py

@@ -10,7 +10,11 @@ from frappe.utils import random_string
 from erpnext.accounts.doctype.account.chart_of_accounts.chart_of_accounts import (
 	get_charts_for_country,
 )
+from erpnext.accounts.doctype.account.test_account import create_account
 from erpnext.setup.doctype.company.company import get_default_company_address
+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.stock_entry.test_stock_entry import make_stock_entry
 from erpnext.tests.utils import ERPNextTestSuite
 
 
@@ -234,6 +238,44 @@ class TestCompany(ERPNextTestSuite):
 		after = get_all_transactions_annual_history(company).get(key, 0)
 		self.assertEqual(after - before, 2)
 
+	def test_sdbnb_validation_requires_account_when_enabled(self):
+		company = get_test_company()
+
+		company.enable_stock_delivered_but_not_billed = 1
+		company.stock_delivered_but_not_billed = None
+
+		with self.assertRaises(frappe.ValidationError):
+			company.save()
+
+	def test_disable_sdbnb_with_outstanding_delivery_note_fails(self):
+		company = get_test_company()
+
+		item_code = create_stock_item_with_inventory()
+		create_outstanding_delivery_note(item_code)
+
+		company.enable_stock_delivered_but_not_billed = 0
+
+		with self.assertRaises(frappe.ValidationError):
+			company.save()
+
+	def test_cannot_change_sdbnb_account_with_outstanding_delivery_note(self):
+		company = get_test_company()
+
+		item_code = create_stock_item_with_inventory()
+		create_outstanding_delivery_note(item_code)
+
+		new_account = create_account(
+			account_name="Stock Delivered But Not Billed - New",
+			account_type="Stock Delivered But Not Billed",
+			parent_account="Stock Assets - _TSDBNB",
+			company=company.name,
+		)
+
+		company.stock_delivered_but_not_billed = new_account
+
+		with self.assertRaises(frappe.ValidationError):
+			company.save()
+
 	def test_demo_data(self):
 		from erpnext.setup.demo import clear_demo_data, setup_demo_data
 
@@ -297,3 +339,49 @@ def create_test_lead_in_company(company):
 		lead.company = company
 		lead.save()
 	return lead.name
+
+
+def get_test_company():
+	if frappe.db.exists("Company", "_Test SDBNB Company"):
+		return frappe.get_doc("Company", "_Test SDBNB Company")
+
+	return frappe.get_doc(
+		{
+			"doctype": "Company",
+			"company_name": "_Test SDBNB Company",
+			"abbr": "_TSDBNB",
+			"country": "India",
+			"default_currency": "INR",
+			"enable_perpetual_inventory": 1,
+			"enable_stock_delivered_but_not_billed": 1,
+		}
+	).insert()
+
+
+def create_stock_item_with_inventory():
+	item_code = make_item(
+		"SDBNB Test Item",
+		properties={"is_stock_item": 1},
+	).name
+
+	make_stock_entry(
+		item_code=item_code,
+		target="Stores - _TSDBNB",
+		qty=10,
+		basic_rate=100,
+		company="_Test SDBNB Company",
+	)
+
+	return item_code
+
+
+def create_outstanding_delivery_note(item_code):
+	return create_delivery_note(
+		item_code=item_code,
+		qty=5,
+		rate=150,
+		company="_Test SDBNB Company",
+		warehouse="Stores - _TSDBNB",
+		cost_center="Main - _TSDBNB",
+		expense_account="Stock Delivered But Not Billed - _TSDBNB",
+	)

erpnext/setup/doctype/company/test_records.json

@@ -223,5 +223,17 @@
 		"doctype": "Company",
 		"chart_of_accounts": "Standard",
 		"create_chart_of_accounts_based_on": "Standard Template"
+	},
+	{
+		"abbr": "_TSDBNB",
+		"company_name": "_Test SDBNB Company",
+		"country": "India",
+		"default_currency": "INR",
+		"doctype": "Company",
+		"domain": "Manufacturing",
+		"chart_of_accounts": "Standard",
+		"default_holiday_list": "_Test Holiday List",
+		"enable_perpetual_inventory": 1,
+		"enable_stock_delivered_but_not_billed": 1
 	}
-]
+]

erpnext/stock/doctype/delivery_note/delivery_note.py

@@ -426,6 +426,7 @@ class DeliveryNote(SellingController):
 				"stock_delivered_but_not_billed",
 				"disable_sdbnb_in_sr",
 				"default_expense_account",
+				"enable_stock_delivered_but_not_billed",
 			],
 			as_dict=True,
 		)
@@ -433,7 +434,7 @@ class DeliveryNote(SellingController):
 		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
-
+		is_enabled_sdbnb = company_values.enable_stock_delivered_but_not_billed
 		for item in self.items:
 			if item.get("against_sales_invoice"):
 				if sdbnb_account and item.expense_account == sdbnb_account:
@@ -447,14 +448,16 @@ class DeliveryNote(SellingController):
 				# Only stock items
 				if is_stock_item and not item.get("is_fixed_asset") and not item.get("is_subcontracted"):
 					# Sales Return handling
-					if self.is_return and disable_sdbnb_in_sr:
+					if self.is_return and disable_sdbnb_in_sr and sdbnb_account and is_enabled_sdbnb:
 						if default_expense_account and (
 							not item.expense_account or item.expense_account == sdbnb_account
 						):
 							item.expense_account = default_expense_account
 
-					elif sdbnb_account:
+					elif sdbnb_account and is_enabled_sdbnb:
 						item.expense_account = sdbnb_account
+					elif sdbnb_account and item.expense_account == sdbnb_account:
+						item.expense_account = default_expense_account
 			if not item.expense_account and default_expense_account:
 				item.expense_account = default_expense_account
 

erpnext/stock/doctype/delivery_note/test_delivery_note.py

@@ -50,7 +50,7 @@ class TestDeliveryNote(ERPNextTestSuite):
 		self.load_test_records("Stock Entry")
 
 	def get_perpetual_defaults(self):
-		company = frappe.get_doc("Company", "_Test Company with perpetual inventory")
+		company = frappe.get_doc("Company", "_Test SDBNB Company")
 		self.perpetual_company = company.name
 		self.perpetual_account = company.stock_delivered_but_not_billed
 		self.perpetual_cost_center = company.cost_center

erpnext/stock/doctype/repost_item_valuation/repost_item_valuation.py

@@ -511,7 +511,7 @@ def repost_gl_entries(doc):
 	transactions = directly_dependent_transactions + list(repost_affected_transaction)
 
 	# handle stock delivered but not billed ledger entries
-	if frappe.get_cached_value("Company", doc.company, "stock_delivered_but_not_billed"):
+	if frappe.get_cached_value("Company", doc.company, "enable_stock_delivered_but_not_billed"):
 		_update_post_delivery_billed_vouchers(transactions)
 
 	enable_separate_reposting_for_gl = frappe.db.get_single_value(

erpnext/stock/get_item_details.py

@@ -455,6 +455,7 @@ def get_basic_details(ctx: frappe._dict, item, overwrite_warehouse=True) -> frap
 		[
 			"stock_delivered_but_not_billed",
 			"disable_sdbnb_in_sr",
+			"enable_stock_delivered_but_not_billed",
 		],
 		as_dict=True,
 	)
@@ -464,6 +465,7 @@ def get_basic_details(ctx: frappe._dict, item, overwrite_warehouse=True) -> frap
 		and ctx.is_stock_item
 		and company_values
 		and company_values.stock_delivered_but_not_billed
+		and company_values.enable_stock_delivered_but_not_billed
 		and not ctx.get("is_fixed_asset")
 		and not ctx.get("is_subcontracted")
 	):