refactor(stock): de-conditionalize BaseStockGLComposer via subclass hooks

Remove per-doctype branching from the shared stock GL composer so each
voucher owns its own behavior:

- Move the Stock Reconciliation voucher-detail synthesis out of
  BaseStockGLComposer.get_voucher_details into a
  StockReconciliationGLComposer.get_voucher_details override.
- Replace the hardcoded doctype allow-list in check_expense_account with
  an overridable class attribute enforce_pl_expense_account (default
  True). Vouchers that post the difference to a balance-sheet account
  (Stock Entry, Stock Reconciliation, Delivery Note) set it False.
- Add DeliveryNoteGLComposer to own the P&L-exempt rule and wire
  DeliveryNote.get_gl_entries to it.

No change to GL output; behavior is relocated, not altered.

erpnext/stock/doctype/delivery_note/delivery_note.py

@@ -418,6 +418,11 @@ class DeliveryNote(SellingController):
 					d.actual_qty = flt(bin_qty.actual_qty)
 					d.projected_qty = flt(bin_qty.projected_qty)
 
+	def get_gl_entries(self, inventory_account_map=None):
+		from erpnext.stock.doctype.delivery_note.services.gl_composer import DeliveryNoteGLComposer
+
+		return DeliveryNoteGLComposer(self).compose(inventory_account_map)
+
 	def validate_expense_account(self):
 		company_values = frappe.get_cached_value(
 			"Company",

erpnext/stock/doctype/delivery_note/services/gl_composer.py

@@ -0,0 +1,17 @@
+# Copyright (c) 2015, Frappe Technologies Pvt. Ltd. and Contributors
+# License: GNU General Public License v3. See license.txt
+
+from erpnext.stock.services.base_stock_gl_composer import BaseStockGLComposer
+
+
+class DeliveryNoteGLComposer(BaseStockGLComposer):
+	"""GL composer for Delivery Note.
+
+	Delivery Note posts the standard stock ↔ expense (COGS) entries produced by
+	the base stock GL loop and adds no voucher-specific rows. It only relaxes the
+	expense-account rule: the delivery difference may land on a balance-sheet
+	account (e.g. the target warehouse account on an internal customer transfer),
+	so P&L enforcement is off.
+	"""
+
+	enforce_pl_expense_account = False

erpnext/stock/doctype/stock_entry/services/gl_composer.py

@@ -15,8 +15,12 @@ class StockEntryGLComposer(BaseStockGLComposer):
 
 	Extends the base stock GL loop with additional-cost entries (from the
 	``additional_costs`` child table) and landed-cost voucher adjustments.
+	The difference is posted to warehouse/balance-sheet accounts, so P&L
+	enforcement on the expense account is off.
 	"""
 
+	enforce_pl_expense_account = False
+
 	def compose(self, inventory_account_map: dict | None = None) -> list:
 		doc = self.doc
 		gl_entries = super().compose(inventory_account_map)

erpnext/stock/doctype/stock_reconciliation/services/gl_composer.py

@@ -1,6 +1,7 @@
 # Copyright (c) 2015, Frappe Technologies Pvt. Ltd. and Contributors
 # License: GNU General Public License v3. See license.txt
 
+import frappe
 from frappe import _, msgprint
 
 from erpnext.stock.services.base_stock_gl_composer import BaseStockGLComposer
@@ -10,11 +11,30 @@ class StockReconciliationGLComposer(BaseStockGLComposer):
 	"""GL composer for Stock Reconciliation.
 
 	SR carries its own expense_account and cost_center which are passed as
-	defaults into the base stock GL composition loop.
+	defaults into the base stock GL composition loop. It synthesises one voucher
+	detail per stock ledger entry (SR has no ``items`` table with expense rows)
+	and posts the difference to a balance-sheet account, so P&L enforcement is
+	off.
 	"""
 
+	enforce_pl_expense_account = False
+
 	def compose(self, inventory_account_map: dict | None = None) -> list:
 		doc = self.doc
 		if not doc.cost_center:
 			msgprint(_("Please enter Cost Center"), raise_exception=1)
 		return super().compose(inventory_account_map, doc.expense_account, doc.cost_center)
+
+	def get_voucher_details(self, default_expense_account, default_cost_center, sle_map):
+		is_opening = "Yes" if self.doc.purpose == "Opening Stock" else "No"
+		return [
+			frappe._dict(
+				{
+					"name": voucher_detail_no,
+					"expense_account": default_expense_account,
+					"cost_center": default_cost_center,
+					"is_opening": is_opening,
+				}
+			)
+			for voucher_detail_no in sle_map
+		]

erpnext/stock/services/base_stock_gl_composer.py

@@ -17,6 +17,11 @@ class BaseStockGLComposer(BaseGLComposer):
 	entries on top.
 	"""
 
+	#: Whether the item's expense/difference account must be a 'Profit and Loss'
+	#: account. Vouchers that legitimately post the difference to a balance-sheet
+	#: account (stock transfers, deliveries, reconciliations) set this to False.
+	enforce_pl_expense_account = True
+
 	def compose(
 		self,
 		inventory_account_map: dict | None = None,
@@ -160,34 +165,16 @@ class BaseStockGLComposer(BaseGLComposer):
 		return frappe.flags.debit_field_precision
 
 	def get_voucher_details(self, default_expense_account, default_cost_center, sle_map):
-		doc = self.doc
+		details = self.doc.get("items")
-		if doc.doctype == "Stock Reconciliation":
-			reconciliation_purpose = frappe.db.get_value(doc.doctype, doc.name, "purpose")
-			is_opening = "Yes" if reconciliation_purpose == "Opening Stock" else "No"
-			details = []
-			for voucher_detail_no in sle_map:
-				details.append(
-					frappe._dict(
-						{
-							"name": voucher_detail_no,
-							"expense_account": default_expense_account,
-							"cost_center": default_cost_center,
-							"is_opening": is_opening,
-						}
-					)
-				)
-			return details
-		else:
-			details = doc.get("items")
 
-			if default_expense_account or default_cost_center:
+		if default_expense_account or default_cost_center:
-				for d in details:
+			for d in details:
-					if default_expense_account and not d.get("expense_account"):
+				if default_expense_account and not d.get("expense_account"):
-						d.expense_account = default_expense_account
+					d.expense_account = default_expense_account
-					if default_cost_center and not d.get("cost_center"):
+				if default_cost_center and not d.get("cost_center"):
-						d.cost_center = default_cost_center
+					d.cost_center = default_cost_center
 
-			return details
+		return details
 
 	def check_expense_account(self, item):
 		if not item.get("expense_account"):
@@ -204,18 +191,7 @@ class BaseStockGLComposer(BaseGLComposer):
 				frappe.get_cached_value("Account", item.get("expense_account"), "report_type")
 				== "Profit and Loss"
 			)
-			if (
+			if self.enforce_pl_expense_account and not is_expense_account:
-				self.doc.doctype
-				not in (
-					"Purchase Receipt",
-					"Purchase Invoice",
-					"Stock Reconciliation",
-					"Stock Entry",
-					"Subcontracting Receipt",
-					"Delivery Note",
-				)
-				and not is_expense_account
-			):
 				frappe.throw(
 					_("Expense / Difference account ({0}) must be a 'Profit or Loss' account").format(
 						item.get("expense_account")