fix: GL Entries for receiving non CWIP assets using Purchase Receipt (#37660)

* fix: GL Entries for receiving non CWIP assets using Purchase Receipt

* fix: rearrange functions

* chore: rearrange functions

* chore: rearrange functions

* fix: Purchase Invoice GL entires for assets

* test: cwip accounting unit tests

* chore: Attribute error

* chore: Purchase Invoice tests

* chore: Missing asset account

* chore: Missing asset account

* chore: update tests

* fix: Internal transfer GL Entries

* test: Deprecate tests

* test: Depricate tests

* test: Depricate tests

* chore: make `Reserve Stock` checkbox visible in SO

* refactor: rename field `Auto Reserve Stock for Sales Order`

* feat: add fields to hold SO and SO Item ref in PR Item

* test: Deprecate tests

* test: Depricate tests

* test: Depricate tests

* refactor: Remove expense included in valuation accounts

* chore: Add back default in transit warehousefield

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Co-authored-by: s-aga-r <sagarsharma.s312@gmail.com>

erpnext/subcontracting/doctype/subcontracting_receipt/subcontracting_receipt.py

@@ -299,7 +299,6 @@ class SubcontractingReceipt(SubcontractingController):
 
 	def make_item_gl_entries(self, gl_entries, warehouse_account=None):
 		stock_rbnb = self.get_company_default("stock_received_but_not_billed")
-		expenses_included_in_valuation = self.get_company_default("expenses_included_in_valuation")
 
 		warehouse_with_no_account = []
 
@@ -371,10 +370,7 @@ class SubcontractingReceipt(SubcontractingController):
 					divisional_loss = flt(item.amount - stock_value_diff, item.precision("amount"))
 
 					if divisional_loss:
-						if self.is_return:
-							loss_account = expenses_included_in_valuation
-						else:
-							loss_account = item.expense_account
+						loss_account = item.expense_account
 
 						self.add_gl_entry(
 							gl_entries=gl_entries,