refactor(accounts): GL composer pattern for SCR, AssetCapitalization, AssetRepair

Extracts get_gl_entries logic from SubcontractingReceipt,
AssetCapitalization, and AssetRepair into dedicated GL composer classes
under each doctype's services/ package. Each composer follows the
established BaseGLComposer / BaseStockGLComposer pattern, and the
original get_gl_entries becomes a 3-line shim.

- SubcontractingReceiptGLComposer(BaseStockGLComposer): moves
  make_item_gl_entries and make_item_gl_entries_for_lcv
- AssetCapitalizationGLComposer(BaseStockGLComposer): moves
  get_gl_entries_for_consumed_{stock,asset,service}_items and
  get_gl_entries_for_target_item; inventory_account_map/sle_map/precision
  become composer instance attributes
- AssetRepairGLComposer(BaseGLComposer): moves
  get_gl_entries_for_repair_cost and get_gl_entries_for_consumed_items
  (AR inherits AccountsController, not StockController)

All 29 GL snapshot tests and existing doctype test suites (32 SCR,
5 AC, 18 AR) pass.

erpnext/assets/doctype/asset_capitalization/asset_capitalization.py

@@ -12,8 +12,6 @@ from frappe.utils import cint, flt, get_link_to_form
 import erpnext
 from erpnext.assets.doctype.asset.asset import get_asset_value_after_depreciation
 from erpnext.assets.doctype.asset.depreciation import (
-	depreciate_asset,
-	get_gl_entries_on_asset_disposal,
 	get_value_after_depreciation_on_disposal_date,
 	reset_depreciation_schedule,
 	reverse_depreciation_entry_made_on_disposal,
@@ -396,30 +394,11 @@ class AssetCapitalization(StockController):
 	def get_gl_entries(
 		self, inventory_account_map=None, default_expense_account=None, default_cost_center=None
 	):
-		# Stock GL Entries
-		gl_entries = []
-
-		self.inventory_account_map = inventory_account_map
-		if not self.inventory_account_map:
-			self.inventory_account_map = self.get_inventory_account_map()
-
-		precision = self.get_debit_field_precision()
-		self.sle_map = self.get_stock_ledger_details()
-
-		target_account = self.get_target_account()
-		target_against = set()
-
-		self.get_gl_entries_for_consumed_stock_items(gl_entries, target_account, target_against, precision)
-		self.get_gl_entries_for_consumed_asset_items(gl_entries, target_account, target_against, precision)
-		self.get_gl_entries_for_consumed_service_items(gl_entries, target_account, target_against, precision)
-
-		composite_component_value = self.get_composite_component_value()
-
-		self.get_gl_entries_for_target_item(
-			gl_entries, target_account, target_against, precision, composite_component_value
+		from erpnext.assets.doctype.asset_capitalization.services.gl_composer import (
+			AssetCapitalizationGLComposer,
 		)
 
-		return gl_entries
+		return AssetCapitalizationGLComposer(self).compose(inventory_account_map)
 
 	def get_target_account(self):
 		from erpnext.assets.doctype.asset.asset import is_cwip_accounting_enabled
@@ -435,91 +414,6 @@ class AssetCapitalization(StockController):
 		else:
 			return self.target_fixed_asset_account
 
-	def get_gl_entries_for_consumed_stock_items(self, gl_entries, target_account, target_against, precision):
-		# Consumed Stock Items
-		for item_row in self.stock_items:
-			sle_list = self.sle_map.get(item_row.name)
-			if sle_list:
-				_inv_dict = self.get_inventory_account_dict(item_row, self.inventory_account_map)
-				for sle in sle_list:
-					stock_value_difference = flt(sle.stock_value_difference, precision)
-
-					if erpnext.is_perpetual_inventory_enabled(self.company):
-						account = _inv_dict["account"]
-					else:
-						account = self.get_company_default("default_expense_account")
-
-					target_against.add(account)
-					gl_entries.append(
-						self.get_gl_dict(
-							{
-								"account": account,
-								"against": target_account,
-								"cost_center": item_row.cost_center,
-								"project": item_row.get("project") or self.get("project"),
-								"remarks": self.get("remarks") or "Accounting Entry for Stock",
-								"credit": -1 * stock_value_difference,
-							},
-							_inv_dict["account_currency"],
-							item=item_row,
-						)
-					)
-
-	def get_gl_entries_for_consumed_asset_items(self, gl_entries, target_account, target_against, precision):
-		# Consumed Assets
-		for item in self.asset_items:
-			asset = frappe.get_doc("Asset", item.asset)
-
-			if asset.asset_type != "Composite Component":
-				if asset.calculate_depreciation:
-					notes = _(
-						"This schedule was created when Asset {0} was consumed through Asset Capitalization {1}."
-					).format(
-						get_link_to_form(asset.doctype, asset.name),
-						get_link_to_form(self.doctype, self.get("name")),
-					)
-					depreciate_asset(asset, self.posting_date, notes)
-					asset.reload()
-
-				fixed_asset_gl_entries = get_gl_entries_on_asset_disposal(
-					asset,
-					item.asset_value,
-					item.get("finance_book") or self.get("finance_book"),
-					self.get("doctype"),
-					self.get("name"),
-					self.get("posting_date"),
-				)
-
-				for gle in fixed_asset_gl_entries:
-					gle["against"] = target_account
-					gl_entries.append(self.get_gl_dict(gle, item=item))
-					target_against.add(gle["account"])
-
-			asset.db_set("disposal_date", self.posting_date)
-			self.set_consumed_asset_status(asset)
-
-	def get_gl_entries_for_consumed_service_items(
-		self, gl_entries, target_account, target_against, precision
-	):
-		# Service Expenses
-		for item_row in self.service_items:
-			expense_amount = flt(item_row.amount, precision)
-			target_against.add(item_row.expense_account)
-
-			gl_entries.append(
-				self.get_gl_dict(
-					{
-						"account": item_row.expense_account,
-						"against": target_account,
-						"cost_center": item_row.cost_center,
-						"project": item_row.get("project") or self.get("project"),
-						"remarks": self.get("remarks") or "Accounting Entry for Stock",
-						"credit": expense_amount,
-					},
-					item=item_row,
-				)
-			)
-
 	def get_composite_component_value(self):
 		composite_component_value = 0
 		for item in self.asset_items:
@@ -528,25 +422,6 @@ class AssetCapitalization(StockController):
 				composite_component_value += flt(item.asset_value, item.precision("asset_value"))
 		return composite_component_value
 
-	def get_gl_entries_for_target_item(
-		self, gl_entries, target_account, target_against, precision, composite_component_value
-	):
-		total_value = flt(self.total_value - composite_component_value, precision)
-		if total_value:
-			# Capitalization
-			gl_entries.append(
-				self.get_gl_dict(
-					{
-						"account": target_account,
-						"against": ", ".join(target_against),
-						"remarks": self.get("remarks") or _("Accounting Entry for Asset"),
-						"debit": total_value,
-						"cost_center": self.get("cost_center"),
-					},
-					item=self,
-				)
-			)
-
 	def update_target_asset(self):
 		total_target_asset_value = flt(self.total_value, self.precision("total_value"))
 		asset_doc = frappe.get_doc("Asset", self.target_asset)

erpnext/assets/doctype/asset_capitalization/services/gl_composer.py

@@ -0,0 +1,160 @@
+# Copyright (c) 2021, Frappe Technologies Pvt. Ltd. and contributors
+# License: GNU General Public License v3. See license.txt
+
+import frappe
+from frappe import _
+from frappe.utils import flt
+
+import erpnext
+from erpnext.assets.doctype.asset.depreciation import (
+	depreciate_asset,
+	get_gl_entries_on_asset_disposal,
+)
+from erpnext.stock.services.base_stock_gl_composer import BaseStockGLComposer
+
+
+class AssetCapitalizationGLComposer(BaseStockGLComposer):
+	"""GL composer for Asset Capitalization.
+
+	Builds GL entries for consumed stock items, consumed asset items (with
+	depreciation side-effects), consumed service items, and the target asset debit.
+	"""
+
+	def compose(
+		self,
+		inventory_account_map: dict | None = None,
+		default_expense_account: str | None = None,
+		default_cost_center: str | None = None,
+	) -> list:
+		doc = self.doc
+		gl_entries = []
+
+		self.inventory_account_map = inventory_account_map or doc.get_inventory_account_map()
+		self.precision = doc.get_debit_field_precision()
+		self.sle_map = doc.get_stock_ledger_details()
+
+		target_account = doc.get_target_account()
+		target_against: set = set()
+
+		self._get_gl_entries_for_consumed_stock_items(gl_entries, target_account, target_against)
+		self._get_gl_entries_for_consumed_asset_items(gl_entries, target_account, target_against)
+		self._get_gl_entries_for_consumed_service_items(gl_entries, target_account, target_against)
+
+		composite_component_value = doc.get_composite_component_value()
+		self._get_gl_entries_for_target_item(
+			gl_entries, target_account, target_against, composite_component_value
+		)
+
+		return gl_entries
+
+	def _get_gl_entries_for_consumed_stock_items(
+		self, gl_entries: list, target_account: str, target_against: set
+	) -> None:
+		doc = self.doc
+		for item_row in doc.stock_items:
+			sle_list = self.sle_map.get(item_row.name)
+			if sle_list:
+				_inv_dict = doc.get_inventory_account_dict(item_row, self.inventory_account_map)
+				for sle in sle_list:
+					stock_value_difference = flt(sle.stock_value_difference, self.precision)
+
+					if erpnext.is_perpetual_inventory_enabled(doc.company):
+						account = _inv_dict["account"]
+					else:
+						account = doc.get_company_default("default_expense_account")
+
+					target_against.add(account)
+					gl_entries.append(
+						doc.get_gl_dict(
+							{
+								"account": account,
+								"against": target_account,
+								"cost_center": item_row.cost_center,
+								"project": item_row.get("project") or doc.get("project"),
+								"remarks": doc.get("remarks") or "Accounting Entry for Stock",
+								"credit": -1 * stock_value_difference,
+							},
+							_inv_dict["account_currency"],
+							item=item_row,
+						)
+					)
+
+	def _get_gl_entries_for_consumed_asset_items(
+		self, gl_entries: list, target_account: str, target_against: set
+	) -> None:
+		doc = self.doc
+		for item in doc.asset_items:
+			asset = frappe.get_doc("Asset", item.asset)
+
+			if asset.asset_type != "Composite Component":
+				if asset.calculate_depreciation:
+					notes = _(
+						"This schedule was created when Asset {0} was consumed through Asset Capitalization {1}."
+					).format(
+						frappe.utils.get_link_to_form(asset.doctype, asset.name),
+						frappe.utils.get_link_to_form(doc.doctype, doc.get("name")),
+					)
+					depreciate_asset(asset, doc.posting_date, notes)
+					asset.reload()
+
+				fixed_asset_gl_entries = get_gl_entries_on_asset_disposal(
+					asset,
+					item.asset_value,
+					item.get("finance_book") or doc.get("finance_book"),
+					doc.get("doctype"),
+					doc.get("name"),
+					doc.get("posting_date"),
+				)
+
+				for gle in fixed_asset_gl_entries:
+					gle["against"] = target_account
+					gl_entries.append(doc.get_gl_dict(gle, item=item))
+					target_against.add(gle["account"])
+
+			asset.db_set("disposal_date", doc.posting_date)
+			doc.set_consumed_asset_status(asset)
+
+	def _get_gl_entries_for_consumed_service_items(
+		self, gl_entries: list, target_account: str, target_against: set
+	) -> None:
+		doc = self.doc
+		for item_row in doc.service_items:
+			expense_amount = flt(item_row.amount, self.precision)
+			target_against.add(item_row.expense_account)
+
+			gl_entries.append(
+				doc.get_gl_dict(
+					{
+						"account": item_row.expense_account,
+						"against": target_account,
+						"cost_center": item_row.cost_center,
+						"project": item_row.get("project") or doc.get("project"),
+						"remarks": doc.get("remarks") or "Accounting Entry for Stock",
+						"credit": expense_amount,
+					},
+					item=item_row,
+				)
+			)
+
+	def _get_gl_entries_for_target_item(
+		self,
+		gl_entries: list,
+		target_account: str,
+		target_against: set,
+		composite_component_value: float,
+	) -> None:
+		doc = self.doc
+		total_value = flt(doc.total_value - composite_component_value, self.precision)
+		if total_value:
+			gl_entries.append(
+				doc.get_gl_dict(
+					{
+						"account": target_account,
+						"against": ", ".join(target_against),
+						"remarks": doc.get("remarks") or _("Accounting Entry for Asset"),
+						"debit": total_value,
+						"cost_center": doc.get("cost_center"),
+					},
+					item=doc,
+				)
+			)

erpnext/assets/doctype/asset_repair/asset_repair.py

@@ -12,7 +12,6 @@ from erpnext.accounts.doctype.accounting_dimension.accounting_dimension import (
 	get_accounting_dimensions,
 )
 from erpnext.accounts.general_ledger import make_gl_entries
-from erpnext.assets.doctype.asset.asset import get_asset_account
 from erpnext.assets.doctype.asset_activity.asset_activity import add_asset_activity
 from erpnext.assets.doctype.asset_depreciation_schedule.asset_depreciation_schedule import (
 	reschedule_depreciation,
@@ -315,113 +314,9 @@ class AssetRepair(AccountsController):
 			make_gl_entries(gl_entries, cancel)
 
 	def get_gl_entries(self):
-		gl_entries = []
+		from erpnext.assets.doctype.asset_repair.services.gl_composer import AssetRepairGLComposer
 
-		fixed_asset_account = get_asset_account("fixed_asset_account", asset=self.asset, company=self.company)
-		self.get_gl_entries_for_repair_cost(gl_entries, fixed_asset_account)
-		self.get_gl_entries_for_consumed_items(gl_entries, fixed_asset_account)
-
-		return gl_entries
-
-	def get_gl_entries_for_repair_cost(self, gl_entries, fixed_asset_account):
-		if flt(self.repair_cost) <= 0:
-			return
-
-		debit_against_account = set()
-
-		for pi in self.invoices:
-			debit_against_account.add(pi.expense_account)
-			gl_entries.append(
-				self.get_gl_dict(
-					{
-						"account": pi.expense_account,
-						"credit": pi.repair_cost,
-						"credit_in_account_currency": pi.repair_cost,
-						"against": fixed_asset_account,
-						"voucher_type": self.doctype,
-						"voucher_no": self.name,
-						"cost_center": self.cost_center,
-						"posting_date": self.completion_date,
-						"company": self.company,
-					},
-					item=self,
-				)
-			)
-		debit_against_account = ", ".join(debit_against_account)
-		gl_entries.append(
-			self.get_gl_dict(
-				{
-					"account": fixed_asset_account,
-					"debit": self.repair_cost,
-					"debit_in_account_currency": self.repair_cost,
-					"against": debit_against_account,
-					"voucher_type": self.doctype,
-					"voucher_no": self.name,
-					"cost_center": self.cost_center,
-					"posting_date": self.completion_date,
-					"against_voucher_type": "Asset",
-					"against_voucher": self.asset,
-					"company": self.company,
-				},
-				item=self,
-			)
-		)
-
-	def get_gl_entries_for_consumed_items(self, gl_entries, fixed_asset_account):
-		if not self.get("stock_items"):
-			return
-
-		# creating GL Entries for each row in Stock Items based on the Stock Entry created for it
-		stock_entry_name = frappe.db.get_value("Stock Entry", {"asset_repair": self.name}, "name")
-		stock_entry_items = frappe.get_all(
-			"Stock Entry Detail", filters={"parent": stock_entry_name}, fields=["expense_account", "amount"]
-		)
-
-		default_expense_account = None
-		if not erpnext.is_perpetual_inventory_enabled(self.company):
-			default_expense_account = frappe.get_cached_value(
-				"Company", self.company, "default_expense_account"
-			)
-			if not default_expense_account:
-				frappe.throw(_("Please set default Expense Account in Company {0}").format(self.company))
-
-		for item in stock_entry_items:
-			if flt(item.amount) > 0:
-				gl_entries.append(
-					self.get_gl_dict(
-						{
-							"account": item.expense_account or default_expense_account,
-							"credit": item.amount,
-							"credit_in_account_currency": item.amount,
-							"against": fixed_asset_account,
-							"voucher_type": self.doctype,
-							"voucher_no": self.name,
-							"cost_center": self.cost_center,
-							"posting_date": self.completion_date,
-							"company": self.company,
-						},
-						item=self,
-					)
-				)
-
-				gl_entries.append(
-					self.get_gl_dict(
-						{
-							"account": fixed_asset_account,
-							"debit": item.amount,
-							"debit_in_account_currency": item.amount,
-							"against": item.expense_account or default_expense_account,
-							"voucher_type": self.doctype,
-							"voucher_no": self.name,
-							"cost_center": self.cost_center,
-							"posting_date": self.completion_date,
-							"against_voucher_type": "Stock Entry",
-							"against_voucher": stock_entry_name,
-							"company": self.company,
-						},
-						item=self,
-					)
-				)
+		return AssetRepairGLComposer(self).compose()
 
 	def set_increase_in_asset_life(self):
 		if self.asset_doc.calculate_depreciation and cint(self.increase_in_asset_life) > 0:

erpnext/assets/doctype/asset_repair/services/gl_composer.py

@@ -0,0 +1,130 @@
+# Copyright (c) 2017, Frappe Technologies Pvt. Ltd. and contributors
+# License: GNU General Public License v3. See license.txt
+
+import frappe
+from frappe import _
+from frappe.utils import flt
+
+import erpnext
+from erpnext.accounts.services.base_gl_composer import BaseGLComposer
+from erpnext.assets.doctype.asset.asset import get_asset_account
+
+
+class AssetRepairGLComposer(BaseGLComposer):
+	"""GL composer for Asset Repair.
+
+	Builds GL entries for repair cost (per invoice) and consumed stock items
+	(sourced from the related Stock Entry).
+	"""
+
+	def compose(self) -> list:
+		doc = self.doc
+		gl_entries = []
+
+		fixed_asset_account = get_asset_account("fixed_asset_account", asset=doc.asset, company=doc.company)
+		self._get_gl_entries_for_repair_cost(gl_entries, fixed_asset_account)
+		self._get_gl_entries_for_consumed_items(gl_entries, fixed_asset_account)
+
+		return gl_entries
+
+	def _get_gl_entries_for_repair_cost(self, gl_entries: list, fixed_asset_account: str) -> None:
+		doc = self.doc
+		if flt(doc.repair_cost) <= 0:
+			return
+
+		debit_against_account = set()
+
+		for pi in doc.invoices:
+			debit_against_account.add(pi.expense_account)
+			gl_entries.append(
+				doc.get_gl_dict(
+					{
+						"account": pi.expense_account,
+						"credit": pi.repair_cost,
+						"credit_in_account_currency": pi.repair_cost,
+						"against": fixed_asset_account,
+						"voucher_type": doc.doctype,
+						"voucher_no": doc.name,
+						"cost_center": doc.cost_center,
+						"posting_date": doc.completion_date,
+						"company": doc.company,
+					},
+					item=doc,
+				)
+			)
+
+		debit_against_account_str = ", ".join(debit_against_account)
+		gl_entries.append(
+			doc.get_gl_dict(
+				{
+					"account": fixed_asset_account,
+					"debit": doc.repair_cost,
+					"debit_in_account_currency": doc.repair_cost,
+					"against": debit_against_account_str,
+					"voucher_type": doc.doctype,
+					"voucher_no": doc.name,
+					"cost_center": doc.cost_center,
+					"posting_date": doc.completion_date,
+					"against_voucher_type": "Asset",
+					"against_voucher": doc.asset,
+					"company": doc.company,
+				},
+				item=doc,
+			)
+		)
+
+	def _get_gl_entries_for_consumed_items(self, gl_entries: list, fixed_asset_account: str) -> None:
+		doc = self.doc
+		if not doc.get("stock_items"):
+			return
+
+		stock_entry_name = frappe.db.get_value("Stock Entry", {"asset_repair": doc.name}, "name")
+		stock_entry_items = frappe.get_all(
+			"Stock Entry Detail", filters={"parent": stock_entry_name}, fields=["expense_account", "amount"]
+		)
+
+		default_expense_account = None
+		if not erpnext.is_perpetual_inventory_enabled(doc.company):
+			default_expense_account = frappe.get_cached_value(
+				"Company", doc.company, "default_expense_account"
+			)
+			if not default_expense_account:
+				frappe.throw(_("Please set default Expense Account in Company {0}").format(doc.company))
+
+		for item in stock_entry_items:
+			if flt(item.amount) > 0:
+				gl_entries.append(
+					doc.get_gl_dict(
+						{
+							"account": item.expense_account or default_expense_account,
+							"credit": item.amount,
+							"credit_in_account_currency": item.amount,
+							"against": fixed_asset_account,
+							"voucher_type": doc.doctype,
+							"voucher_no": doc.name,
+							"cost_center": doc.cost_center,
+							"posting_date": doc.completion_date,
+							"company": doc.company,
+						},
+						item=doc,
+					)
+				)
+
+				gl_entries.append(
+					doc.get_gl_dict(
+						{
+							"account": fixed_asset_account,
+							"debit": item.amount,
+							"debit_in_account_currency": item.amount,
+							"against": item.expense_account or default_expense_account,
+							"voucher_type": doc.doctype,
+							"voucher_no": doc.name,
+							"cost_center": doc.cost_center,
+							"posting_date": doc.completion_date,
+							"against_voucher_type": "Stock Entry",
+							"against_voucher": stock_entry_name,
+							"company": doc.company,
+						},
+						item=doc,
+					)
+				)

erpnext/subcontracting/doctype/subcontracting_receipt/services/gl_composer.py

@@ -0,0 +1,265 @@
+# Copyright (c) 2022, Frappe Technologies Pvt. Ltd. and contributors
+# License: GNU General Public License v3. See license.txt
+
+import frappe
+from frappe import _
+from frappe.utils import flt
+
+from erpnext.accounts.general_ledger import process_gl_map
+from erpnext.accounts.utils import get_account_currency
+from erpnext.stock.services.base_stock_gl_composer import BaseStockGLComposer
+
+
+class SubcontractingReceiptGLComposer(BaseStockGLComposer):
+	"""GL composer for Subcontracting Receipt.
+
+	Builds GL entries for accepted stock, service cost, supplier warehouse
+	(raw materials), additional costs, LCV, and divisional loss.
+	"""
+
+	def compose(self, inventory_account_map: dict | None = None) -> list:
+		import erpnext
+
+		doc = self.doc
+		if not erpnext.is_perpetual_inventory_enabled(doc.company):
+			return []
+
+		gl_entries = []
+		self._make_item_gl_entries(gl_entries, inventory_account_map)
+		self._make_item_gl_entries_for_lcv(gl_entries, inventory_account_map)
+
+		return process_gl_map(gl_entries, from_repost=frappe.flags.through_repost_item_valuation)
+
+	def _make_item_gl_entries(self, gl_entries: list, inventory_account_map: dict | None) -> None:
+		doc = self.doc
+		warehouse_with_no_account = []
+
+		supplied_items_details = frappe._dict()
+		for item in doc.supplied_items:
+			supplied_items_details.setdefault(item.reference_name, []).append(
+				frappe._dict(
+					{
+						"item_code": item.rm_item_code,
+						"amount": item.amount,
+						"expense_account": item.expense_account,
+						"cost_center": item.cost_center,
+					}
+				)
+			)
+
+		for item in doc.items:
+			if flt(item.rate) and flt(item.qty):
+				_inv_dict = doc.get_inventory_account_dict(item, inventory_account_map)
+
+				if _inv_dict.get("account"):
+					stock_value_diff = frappe.db.get_value(
+						"Stock Ledger Entry",
+						{
+							"voucher_type": "Subcontracting Receipt",
+							"voucher_no": doc.name,
+							"voucher_detail_no": item.name,
+							"warehouse": item.warehouse,
+							"is_cancelled": 0,
+						},
+						"stock_value_difference",
+					)
+
+					remarks = doc.get("remarks") or _("Accounting Entry for Stock")
+
+					doc.add_gl_entry(
+						gl_entries=gl_entries,
+						account=_inv_dict["account"],
+						cost_center=item.cost_center,
+						debit=stock_value_diff,
+						credit=0.0,
+						remarks=remarks,
+						against_account=item.expense_account,
+						account_currency=_inv_dict["account_currency"],
+						project=item.project,
+						item=item,
+					)
+
+					service_cost = flt(
+						item.service_cost_per_qty, item.precision("service_cost_per_qty")
+					) * flt(item.qty, item.precision("qty"))
+
+					doc.add_gl_entry(
+						gl_entries=gl_entries,
+						account=item.expense_account,
+						cost_center=item.cost_center,
+						debit=0.0,
+						credit=flt(stock_value_diff) - service_cost,
+						remarks=remarks,
+						against_account=_inv_dict["account"],
+						account_currency=get_account_currency(item.expense_account),
+						project=item.project,
+						item=item,
+					)
+
+					service_account = item.service_expense_account or item.expense_account
+					doc.add_gl_entry(
+						gl_entries=gl_entries,
+						account=service_account,
+						cost_center=item.cost_center,
+						debit=0.0,
+						credit=service_cost,
+						remarks=remarks,
+						against_account=_inv_dict["account"],
+						account_currency=get_account_currency(service_account),
+						project=item.project,
+						item=item,
+					)
+
+					if flt(item.rm_supp_cost):
+						for rm_item in supplied_items_details.get(item.name):
+							_inv_dict = doc.get_inventory_account_dict(
+								rm_item, inventory_account_map, "supplier_warehouse"
+							)
+
+							doc.add_gl_entry(
+								gl_entries=gl_entries,
+								account=_inv_dict.get("account"),
+								cost_center=rm_item.cost_center or item.cost_center,
+								debit=0.0,
+								credit=flt(rm_item.amount),
+								remarks=remarks,
+								against_account=rm_item.expense_account or item.expense_account,
+								account_currency=_inv_dict.get("account_currency"),
+								project=item.project,
+								item=item,
+							)
+							doc.add_gl_entry(
+								gl_entries=gl_entries,
+								account=rm_item.expense_account or item.expense_account,
+								cost_center=rm_item.cost_center or item.cost_center,
+								debit=flt(rm_item.amount),
+								credit=0.0,
+								remarks=remarks,
+								against_account=_inv_dict.get("account"),
+								account_currency=get_account_currency(item.expense_account),
+								project=item.project,
+								item=item,
+							)
+
+					if item.additional_cost_per_qty:
+						doc.add_gl_entry(
+							gl_entries=gl_entries,
+							account=item.expense_account,
+							cost_center=doc.cost_center or doc.get_company_default("cost_center"),
+							debit=item.qty * item.additional_cost_per_qty,
+							credit=0.0,
+							remarks=remarks,
+							against_account=None,
+							account_currency=get_account_currency(item.expense_account),
+						)
+
+					if divisional_loss := flt(item.amount - stock_value_diff, item.precision("amount")):
+						loss_account = doc.get_company_default(
+							"stock_adjustment_account", ignore_validation=True
+						)
+
+						doc.add_gl_entry(
+							gl_entries=gl_entries,
+							account=loss_account,
+							cost_center=item.cost_center,
+							debit=0.0,
+							credit=divisional_loss,
+							remarks=remarks,
+							against_account=item.expense_account,
+							account_currency=get_account_currency(loss_account),
+							project=item.project,
+							item=item,
+						)
+						doc.add_gl_entry(
+							gl_entries=gl_entries,
+							account=item.expense_account,
+							cost_center=item.cost_center,
+							debit=divisional_loss,
+							credit=0.0,
+							remarks=remarks,
+							against_account=loss_account,
+							account_currency=get_account_currency(item.expense_account),
+							project=item.project,
+							item=item,
+						)
+				elif (
+					item.warehouse not in warehouse_with_no_account
+					or item.rejected_warehouse not in warehouse_with_no_account
+				):
+					warehouse_with_no_account.append(item.warehouse)
+
+		for row in doc.additional_costs:
+			credit_amount = (
+				flt(row.base_amount)
+				if (row.base_amount or row.account_currency != doc.company_currency)
+				else flt(row.amount)
+			)
+
+			doc.add_gl_entry(
+				gl_entries=gl_entries,
+				account=row.expense_account,
+				cost_center=doc.cost_center or doc.get_company_default("cost_center"),
+				debit=0.0,
+				credit=credit_amount,
+				remarks=remarks,
+				against_account=None,
+				account_currency=get_account_currency(row.expense_account),
+			)
+
+		if warehouse_with_no_account:
+			frappe.msgprint(
+				_("No accounting entries for the following warehouses")
+				+ ": \n"
+				+ "\n".join(warehouse_with_no_account)
+			)
+
+	def _make_item_gl_entries_for_lcv(self, gl_entries: list, inventory_account_map: dict | None) -> None:
+		doc = self.doc
+		landed_cost_entries = doc.get_item_account_wise_lcv_entries()
+
+		if not landed_cost_entries:
+			return
+
+		for item in doc.items:
+			if item.landed_cost_voucher_amount and landed_cost_entries:
+				remarks = _("Accounting Entry for Landed Cost Voucher for SCR {0}").format(doc.name)
+				if (item.item_code, item.name) in landed_cost_entries:
+					_inv_dict = doc.get_inventory_account_dict(item, inventory_account_map)
+
+					for account, amount in landed_cost_entries[(item.item_code, item.name)].items():
+						account_currency = get_account_currency(account)
+						credit_amount = (
+							flt(amount["base_amount"])
+							if (amount["base_amount"] or account_currency != doc.company_currency)
+							else flt(amount["amount"])
+						)
+
+						doc.add_gl_entry(
+							gl_entries=gl_entries,
+							account=account,
+							cost_center=item.cost_center,
+							debit=0.0,
+							credit=credit_amount,
+							remarks=remarks,
+							against_account=_inv_dict["account"],
+							credit_in_account_currency=flt(amount["amount"]),
+							account_currency=account_currency,
+							project=item.project,
+							item=item,
+						)
+
+						account_currency = get_account_currency(item.expense_account)
+
+						doc.add_gl_entry(
+							gl_entries=gl_entries,
+							account=item.expense_account,
+							cost_center=item.cost_center,
+							debit=0.0,
+							credit=credit_amount * -1,
+							remarks=remarks,
+							against_account=_inv_dict["account"],
+							debit_in_account_currency=flt(amount["amount"]),
+							account_currency=account_currency,
+							project=item.project,
+							item=item,
+						)

erpnext/subcontracting/doctype/subcontracting_receipt/subcontracting_receipt.py

@@ -11,7 +11,6 @@ from frappe.query_builder.functions import Sum
 from frappe.utils import cint, flt, get_link_to_form, getdate, nowdate
 
 import erpnext
-from erpnext.accounts.utils import get_account_currency
 from erpnext.buying.utils import check_on_hold_or_closed_status
 from erpnext.controllers.subcontracting_controller import SubcontractingController
 from erpnext.setup.doctype.brand.brand import get_brand_defaults
@@ -731,257 +730,11 @@ class SubcontractingReceipt(SubcontractingController):
 			)
 
 	def get_gl_entries(self, inventory_account_map=None):
-		from erpnext.accounts.general_ledger import process_gl_map
+		from erpnext.subcontracting.doctype.subcontracting_receipt.services.gl_composer import (
+			SubcontractingReceiptGLComposer,
+		)
 
-		if not erpnext.is_perpetual_inventory_enabled(self.company):
-			return []
-
-		gl_entries = []
-		self.make_item_gl_entries(gl_entries, inventory_account_map)
-		self.make_item_gl_entries_for_lcv(gl_entries, inventory_account_map)
-
-		return process_gl_map(gl_entries, from_repost=frappe.flags.through_repost_item_valuation)
-
-	def make_item_gl_entries(self, gl_entries, inventory_account_map=None):
-		warehouse_with_no_account = []
-
-		supplied_items_details = frappe._dict()
-		for item in self.supplied_items:
-			supplied_items_details.setdefault(item.reference_name, []).append(
-				frappe._dict(
-					{
-						"item_code": item.rm_item_code,
-						"amount": item.amount,
-						"expense_account": item.expense_account,
-						"cost_center": item.cost_center,
-					}
-				)
-			)
-
-		for item in self.items:
-			if flt(item.rate) and flt(item.qty):
-				_inv_dict = self.get_inventory_account_dict(item, inventory_account_map)
-
-				if _inv_dict.get("account"):
-					stock_value_diff = frappe.db.get_value(
-						"Stock Ledger Entry",
-						{
-							"voucher_type": "Subcontracting Receipt",
-							"voucher_no": self.name,
-							"voucher_detail_no": item.name,
-							"warehouse": item.warehouse,
-							"is_cancelled": 0,
-						},
-						"stock_value_difference",
-					)
-
-					remarks = self.get("remarks") or _("Accounting Entry for Stock")
-
-					# Accepted Warehouse Account (Debit)
-					self.add_gl_entry(
-						gl_entries=gl_entries,
-						account=_inv_dict["account"],
-						cost_center=item.cost_center,
-						debit=stock_value_diff,
-						credit=0.0,
-						remarks=remarks,
-						against_account=item.expense_account,
-						account_currency=_inv_dict["account_currency"],
-						project=item.project,
-						item=item,
-					)
-
-					service_cost = flt(
-						item.service_cost_per_qty, item.precision("service_cost_per_qty")
-					) * flt(item.qty, item.precision("qty"))
-					# Expense Account (Credit)
-					self.add_gl_entry(
-						gl_entries=gl_entries,
-						account=item.expense_account,
-						cost_center=item.cost_center,
-						debit=0.0,
-						credit=flt(stock_value_diff) - service_cost,
-						remarks=remarks,
-						against_account=_inv_dict["account"],
-						account_currency=get_account_currency(item.expense_account),
-						project=item.project,
-						item=item,
-					)
-
-					service_account = item.service_expense_account or item.expense_account
-					# Expense Account (Credit)
-					self.add_gl_entry(
-						gl_entries=gl_entries,
-						account=service_account,
-						cost_center=item.cost_center,
-						debit=0.0,
-						credit=service_cost,
-						remarks=remarks,
-						against_account=_inv_dict["account"],
-						account_currency=get_account_currency(service_account),
-						project=item.project,
-						item=item,
-					)
-
-					if flt(item.rm_supp_cost):
-						for rm_item in supplied_items_details.get(item.name):
-							_inv_dict = self.get_inventory_account_dict(
-								rm_item, inventory_account_map, "supplier_warehouse"
-							)
-
-							# Supplier Warehouse Account (Credit)
-							self.add_gl_entry(
-								gl_entries=gl_entries,
-								account=_inv_dict.get("account"),
-								cost_center=rm_item.cost_center or item.cost_center,
-								debit=0.0,
-								credit=flt(rm_item.amount),
-								remarks=remarks,
-								against_account=rm_item.expense_account or item.expense_account,
-								account_currency=_inv_dict.get("account_currency"),
-								project=item.project,
-								item=item,
-							)
-							# Expense Account (Debit)
-							self.add_gl_entry(
-								gl_entries=gl_entries,
-								account=rm_item.expense_account or item.expense_account,
-								cost_center=rm_item.cost_center or item.cost_center,
-								debit=flt(rm_item.amount),
-								credit=0.0,
-								remarks=remarks,
-								against_account=_inv_dict.get("account"),
-								account_currency=get_account_currency(item.expense_account),
-								project=item.project,
-								item=item,
-							)
-
-					# Expense Account (Debit)
-					if item.additional_cost_per_qty:
-						self.add_gl_entry(
-							gl_entries=gl_entries,
-							account=item.expense_account,
-							cost_center=self.cost_center or self.get_company_default("cost_center"),
-							debit=item.qty * item.additional_cost_per_qty,
-							credit=0.0,
-							remarks=remarks,
-							against_account=None,
-							account_currency=get_account_currency(item.expense_account),
-						)
-
-					if divisional_loss := flt(item.amount - stock_value_diff, item.precision("amount")):
-						loss_account = self.get_company_default(
-							"stock_adjustment_account", ignore_validation=True
-						)
-
-						# Loss Account (Credit)
-						self.add_gl_entry(
-							gl_entries=gl_entries,
-							account=loss_account,
-							cost_center=item.cost_center,
-							debit=0.0,
-							credit=divisional_loss,
-							remarks=remarks,
-							against_account=item.expense_account,
-							account_currency=get_account_currency(loss_account),
-							project=item.project,
-							item=item,
-						)
-						# Expense Account (Debit)
-						self.add_gl_entry(
-							gl_entries=gl_entries,
-							account=item.expense_account,
-							cost_center=item.cost_center,
-							debit=divisional_loss,
-							credit=0.0,
-							remarks=remarks,
-							against_account=loss_account,
-							account_currency=get_account_currency(item.expense_account),
-							project=item.project,
-							item=item,
-						)
-				elif (
-					item.warehouse not in warehouse_with_no_account
-					or item.rejected_warehouse not in warehouse_with_no_account
-				):
-					warehouse_with_no_account.append(item.warehouse)
-
-		for row in self.additional_costs:
-			credit_amount = (
-				flt(row.base_amount)
-				if (row.base_amount or row.account_currency != self.company_currency)
-				else flt(row.amount)
-			)
-
-			# Additional Cost Expense Account (Credit)
-			self.add_gl_entry(
-				gl_entries=gl_entries,
-				account=row.expense_account,
-				cost_center=self.cost_center or self.get_company_default("cost_center"),
-				debit=0.0,
-				credit=credit_amount,
-				remarks=remarks,
-				against_account=None,
-				account_currency=get_account_currency(row.expense_account),
-			)
-
-		if warehouse_with_no_account:
-			frappe.msgprint(
-				_("No accounting entries for the following warehouses")
-				+ ": \n"
-				+ "\n".join(warehouse_with_no_account)
-			)
-
-	def make_item_gl_entries_for_lcv(self, gl_entries, inventory_account_map):
-		landed_cost_entries = self.get_item_account_wise_lcv_entries()
-
-		if not landed_cost_entries:
-			return
-
-		for item in self.items:
-			if item.landed_cost_voucher_amount and landed_cost_entries:
-				remarks = _("Accounting Entry for Landed Cost Voucher for SCR {0}").format(self.name)
-				if (item.item_code, item.name) in landed_cost_entries:
-					_inv_dict = self.get_inventory_account_dict(item, inventory_account_map)
-
-					for account, amount in landed_cost_entries[(item.item_code, item.name)].items():
-						account_currency = get_account_currency(account)
-						credit_amount = (
-							flt(amount["base_amount"])
-							if (amount["base_amount"] or account_currency != self.company_currency)
-							else flt(amount["amount"])
-						)
-
-						self.add_gl_entry(
-							gl_entries=gl_entries,
-							account=account,
-							cost_center=item.cost_center,
-							debit=0.0,
-							credit=credit_amount,
-							remarks=remarks,
-							against_account=_inv_dict["account"],
-							credit_in_account_currency=flt(amount["amount"]),
-							account_currency=account_currency,
-							project=item.project,
-							item=item,
-						)
-
-						account_currency = get_account_currency(item.expense_account)
-
-						# credit amount in negative to knock off the debit entry
-						self.add_gl_entry(
-							gl_entries=gl_entries,
-							account=item.expense_account,
-							cost_center=item.cost_center,
-							debit=0.0,
-							credit=credit_amount * -1,
-							remarks=remarks,
-							against_account=_inv_dict["account"],
-							debit_in_account_currency=flt(amount["amount"]),
-							account_currency=account_currency,
-							project=item.project,
-							item=item,
-						)
+		return SubcontractingReceiptGLComposer(self).compose(inventory_account_map)
 
 	def auto_create_purchase_receipt(self):
 		if frappe.db.get_single_value("Buying Settings", "auto_create_purchase_receipt"):