fix(stock): value stock entry rows as of the posting date (backport #59042) (#59048)

erpnext/stock/doctype/stock_entry/stock_entry.py

@@ -1571,6 +1571,18 @@ class StockEntry(StockController, SubcontractingInwardController):
 			raise_error_if_no_rate=raise_error_if_no_rate,
 			batch_no=d.batch_no,
 			serial_and_batch_bundle=d.serial_and_batch_bundle,
+			posting_datetime=get_combine_datetime(self.posting_date, self.posting_time),
+			creation=self.first_sle_creation,
+		)
+
+	@property
+	def first_sle_creation(self):
+		"""Creation of this entry's earliest ledger entry, if it has posted any yet."""
+		return frappe.db.get_value(
+			"Stock Ledger Entry",
+			{"voucher_no": self.name, "voucher_type": self.doctype, "is_cancelled": 0},
+			"creation",
+			order_by="creation asc",
 		)
 
 	def has_consumption_basis(self) -> bool:

erpnext/stock/doctype/stock_entry/test_stock_entry.py

@@ -57,6 +57,19 @@ def get_sle(**args):
 	)
 
 
+def stock_entry_row(item_code, qty, **kwargs):
+	stock_uom = frappe.db.get_value("Item", item_code, "stock_uom")
+	return {
+		"item_code": item_code,
+		"qty": qty,
+		"transfer_qty": qty,
+		"uom": stock_uom,
+		"stock_uom": stock_uom,
+		"conversion_factor": 1,
+		**kwargs,
+	}
+
+
 class TestStockEntry(ERPNextTestSuite):
 	def setUp(self):
 		self.load_test_records("Stock Entry")
@@ -1371,32 +1384,25 @@ class TestStockEntry(ERPNextTestSuite):
 
 		make_stock_entry(item_code=rm_item, target="_Test Warehouse - _TC", qty=10, basic_rate=100)
 
-		def row(item_code, qty, **kwargs):
-			stock_uom = frappe.db.get_value("Item", item_code, "stock_uom")
-			return {
-				"item_code": item_code,
-				"qty": qty,
-				"transfer_qty": qty,
-				"uom": stock_uom,
-				"stock_uom": stock_uom,
-				"conversion_factor": 1,
-				**kwargs,
-			}
-
 		entry = frappe.new_doc("Stock Entry")
 		entry.company = "_Test Company"
 		entry.purpose = "Manufacture"
 		entry.set_stock_entry_type()
 		entry.fg_completed_qty = 1
-		entry.append("items", row(rm_item, 10, s_warehouse="_Test Warehouse - _TC"))
+		entry.append("items", stock_entry_row(rm_item, 10, s_warehouse="_Test Warehouse - _TC"))
-		entry.append("items", row(fg_item, 1, t_warehouse="_Test Warehouse 1 - _TC", is_finished_item=1))
 		entry.append(
 			"items",
-			row(scrap_item, 2, t_warehouse="_Test Warehouse 1 - _TC", secondary_item_type="Scrap"),
+			stock_entry_row(fg_item, 1, t_warehouse="_Test Warehouse 1 - _TC", is_finished_item=1),
 		)
 		entry.append(
 			"items",
-			row(
+			stock_entry_row(
+				scrap_item, 2, t_warehouse="_Test Warehouse 1 - _TC", secondary_item_type="Scrap"
+			),
+		)
+		entry.append(
+			"items",
+			stock_entry_row(
 				manual_item,
 				1,
 				t_warehouse="_Test Warehouse 1 - _TC",
@@ -1425,6 +1431,88 @@ class TestStockEntry(ERPNextTestSuite):
 		manual_row.valuation_type = "% of Component Cost"
 		self.assertRaises(frappe.ValidationError, entry.save)
 
+	@ERPNextTestSuite.change_settings("Stock Reposting Settings", {"item_based_reposting": 0})
+	def test_repost_values_costed_out_row_as_of_posting_date(self):
+		from erpnext.stock.doctype.repost_item_valuation.repost_item_valuation import repost_sl_entries
+
+		fg_item = make_item(properties={"is_stock_item": 1}).name
+		rm_item = make_item(properties={"is_stock_item": 1, "valuation_method": "Moving Average"}).name
+		scrap_item = make_item(properties={"is_stock_item": 1}).name
+
+		make_stock_entry(
+			item_code=rm_item,
+			target="_Test Warehouse - _TC",
+			qty=10,
+			basic_rate=100,
+			posting_date=add_days(today(), -10),
+		)
+		make_stock_entry(
+			item_code=scrap_item,
+			target="_Test Warehouse 1 - _TC",
+			qty=5,
+			basic_rate=50,
+			posting_date=add_days(today(), -10),
+		)
+
+		entry = frappe.new_doc("Stock Entry")
+		entry.company = "_Test Company"
+		entry.purpose = "Manufacture"
+		entry.set_stock_entry_type()
+		entry.set_posting_time = 1
+		entry.posting_date = add_days(today(), -5)
+		entry.posting_time = "10:00:00"
+		entry.fg_completed_qty = 1
+		entry.append("items", stock_entry_row(rm_item, 10, s_warehouse="_Test Warehouse - _TC"))
+		entry.append(
+			"items",
+			stock_entry_row(fg_item, 1, t_warehouse="_Test Warehouse 1 - _TC", is_finished_item=1),
+		)
+		entry.append(
+			"items",
+			stock_entry_row(
+				scrap_item, 2, t_warehouse="_Test Warehouse 1 - _TC", secondary_item_type="Scrap"
+			),
+		)
+		entry.insert()
+		entry.submit()
+
+		self.assertEqual(entry.items[2].basic_rate, 50)
+		self.assertEqual(entry.items[1].basic_rate, 900)
+
+		make_stock_entry(
+			item_code=scrap_item,
+			target="_Test Warehouse 1 - _TC",
+			qty=10,
+			basic_rate=5000,
+			posting_date=add_days(today(), -1),
+		)
+
+		make_stock_entry(
+			item_code=scrap_item,
+			target="_Test Warehouse 1 - _TC",
+			qty=10,
+			basic_rate=9000,
+			posting_date=add_days(today(), -5),
+			posting_time="10:00:00",
+		)
+
+		backdated_receipt = make_stock_entry(
+			item_code=rm_item,
+			target="_Test Warehouse - _TC",
+			qty=10,
+			basic_rate=200,
+			posting_date=add_days(today(), -8),
+		)
+		repost = frappe.db.get_value(
+			"Repost Item Valuation", {"voucher_no": backdated_receipt.name, "docstatus": 1}, "name"
+		)
+		repost_sl_entries(frappe.get_doc("Repost Item Valuation", repost))
+
+		entry.load_from_db()
+
+		self.assertEqual(entry.items[2].basic_rate, 50)
+		self.assertEqual(entry.items[1].basic_rate, 1400)
+
 	def test_valuation_rate_lookup_without_voucher_no(self):
 		from erpnext.stock.stock_ledger import get_valuation_rate
 

erpnext/stock/stock_ledger.py

@@ -2001,6 +2001,15 @@ def get_sle_by_voucher_detail_no(voucher_detail_no):
 	)
 
 
+def get_prior_ledger_condition(table, posting_datetime, creation):
+	"""Restrict a ledger lookup to the entries that precede a voucher in ledger order."""
+	if creation:
+		return (table.posting_datetime < posting_datetime) | (
+			(table.posting_datetime == posting_datetime) & (table.creation < creation)
+		)
+	return table.posting_datetime <= posting_datetime
+
+
 def get_valuation_rate(
 	item_code,
 	warehouse,
@@ -2013,6 +2022,8 @@ def get_valuation_rate(
 	raise_error_if_no_rate=True,
 	batch_no=None,
 	serial_and_batch_bundle=None,
+	posting_datetime=None,
+	creation=None,
 ):
 	from erpnext.stock.serial_batch_bundle import BatchNoValuation
 
@@ -2035,6 +2046,9 @@ def get_valuation_rate(
 			# Comparing against a None voucher_no yields NULL, which filters out every row
 			query = query.where((table.voucher_no != voucher_no) | (table.voucher_type != voucher_type))
 
+		if posting_datetime:
+			query = query.where(get_prior_ledger_condition(table, posting_datetime, creation))
+
 		last_valuation_rate = query.run()
 		if last_valuation_rate and last_valuation_rate[0][0] is not None:
 			return flt(last_valuation_rate[0][0])
@@ -2058,25 +2072,32 @@ def get_valuation_rate(
 		return batch_obj.get_incoming_rate()
 
 	# Get valuation rate from last sle for the same item and warehouse
-	exclude_voucher_condition = ""
+	sle_entry = frappe.qb.DocType("Stock Ledger Entry")
-	values = [item_code, warehouse]
+	last_sle_query = (
+		frappe.qb.from_(sle_entry)
+		.select(sle_entry.valuation_rate)
+		.where(
+			(sle_entry.item_code == item_code)
+			& (sle_entry.warehouse == warehouse)
+			& (sle_entry.valuation_rate >= 0)
+			& (sle_entry.is_cancelled == 0)
+		)
+		.orderby(sle_entry.posting_datetime, order=frappe.qb.desc)
+		.orderby(sle_entry.creation, order=frappe.qb.desc)
+		.limit(1)
+	)
 	if voucher_no:
 		# Comparing against a None voucher_no yields NULL, which filters out every row
-		exclude_voucher_condition = "AND NOT (voucher_no = %s AND voucher_type = %s)"
+		last_sle_query = last_sle_query.where(
-		values.extend([voucher_no, voucher_type])
+			~((sle_entry.voucher_no == voucher_no) & (sle_entry.voucher_type == voucher_type))
+		)
 
-	if last_valuation_rate := frappe.db.sql(  # nosemgrep
+	if posting_datetime:
-		f"""select valuation_rate
+		last_sle_query = last_sle_query.where(
-		from `tabStock Ledger Entry`
+			get_prior_ledger_condition(sle_entry, posting_datetime, creation)
-		where
+		)
-			item_code = %s
+
-			AND warehouse = %s
+	if last_valuation_rate := last_sle_query.run():
-			AND valuation_rate >= 0
-			AND is_cancelled = 0
-			{exclude_voucher_condition}
-		order by posting_datetime desc, creation desc limit 1""",
-		values,
-	):
 		return flt(last_valuation_rate[0][0])
 
 	if fallbacks:
@@ -2507,13 +2528,7 @@ def get_stock_value_difference(
 	elif voucher_no:
 		query = query.where(table.voucher_no != voucher_no)
 
-	if creation:
+	query = query.where(get_prior_ledger_condition(table, posting_datetime, creation))
-		query = query.where(
-			(table.posting_datetime < posting_datetime)
-			| ((table.posting_datetime == posting_datetime) & (table.creation < creation))
-		)
-	else:
-		query = query.where(table.posting_datetime <= posting_datetime)
 
 	difference_amount = query.run()
 	return flt(difference_amount[0][0]) if difference_amount else 0