diff --git a/erpnext/buying/doctype/purchase_order/test_purchase_order.py b/erpnext/buying/doctype/purchase_order/test_purchase_order.py
index f2c12ae6733..3a498ee271b 100644
--- a/erpnext/buying/doctype/purchase_order/test_purchase_order.py
+++ b/erpnext/buying/doctype/purchase_order/test_purchase_order.py
@@ -940,132 +940,6 @@ class TestPurchaseOrder(FrappeTestCase):
 
 		self.assertRaises(frappe.ValidationError, po.save)
 
-<<<<<<< HEAD
-=======
-	def test_update_items_for_subcontracting_purchase_order(self):
-		from erpnext.controllers.tests.test_subcontracting_controller import (
-			get_subcontracting_order,
-			make_bom_for_subcontracted_items,
-			make_raw_materials,
-			make_service_items,
-			make_subcontracted_items,
-		)
-
-		def update_items(po, qty):
-			trans_items = [po.items[0].as_dict()]
-			trans_items[0]["qty"] = qty
-			trans_items[0]["fg_item_qty"] = qty
-			trans_items = json.dumps(trans_items, default=str)
-
-			return update_child_qty_rate(
-				po.doctype,
-				trans_items,
-				po.name,
-			)
-
-		make_subcontracted_items()
-		make_raw_materials()
-		make_service_items()
-		make_bom_for_subcontracted_items()
-
-		service_items = [
-			{
-				"warehouse": "_Test Warehouse - _TC",
-				"item_code": "Subcontracted Service Item 7",
-				"qty": 10,
-				"rate": 100,
-				"fg_item": "Subcontracted Item SA7",
-				"fg_item_qty": 10,
-			},
-		]
-		po = create_purchase_order(
-			rm_items=service_items,
-			is_subcontracted=1,
-			supplier_warehouse="_Test Warehouse 1 - _TC",
-		)
-
-		update_items(po, qty=20)
-		po.reload()
-
-		# Test - 1: Items should be updated as there is no Subcontracting Order against PO
-		self.assertEqual(po.items[0].qty, 20)
-		self.assertEqual(po.items[0].fg_item_qty, 20)
-
-		sco = get_subcontracting_order(po_name=po.name, warehouse="_Test Warehouse - _TC")
-
-		# Test - 2: ValidationError should be raised as there is Subcontracting Order against PO
-		self.assertRaises(frappe.ValidationError, update_items, po=po, qty=30)
-
-		sco.reload()
-		sco.cancel()
-		po.reload()
-
-		update_items(po, qty=30)
-		po.reload()
-
-		# Test - 3: Items should be updated as the Subcontracting Order is cancelled
-		self.assertEqual(po.items[0].qty, 30)
-		self.assertEqual(po.items[0].fg_item_qty, 30)
-
-	@change_settings("Buying Settings", {"auto_create_subcontracting_order": 1})
-	def test_auto_create_subcontracting_order(self):
-		from erpnext.controllers.tests.test_subcontracting_controller import (
-			make_bom_for_subcontracted_items,
-			make_raw_materials,
-			make_service_items,
-			make_subcontracted_items,
-		)
-
-		make_subcontracted_items()
-		make_raw_materials()
-		make_service_items()
-		make_bom_for_subcontracted_items()
-
-		service_items = [
-			{
-				"warehouse": "_Test Warehouse - _TC",
-				"item_code": "Subcontracted Service Item 7",
-				"qty": 10,
-				"rate": 100,
-				"fg_item": "Subcontracted Item SA7",
-				"fg_item_qty": 10,
-			},
-		]
-		po = create_purchase_order(
-			rm_items=service_items,
-			is_subcontracted=1,
-			supplier_warehouse="_Test Warehouse 1 - _TC",
-		)
-
-		self.assertTrue(frappe.db.get_value("Subcontracting Order", {"purchase_order": po.name}))
-
-	def test_purchase_order_advance_payment_status(self):
-		from erpnext.accounts.doctype.payment_entry.test_payment_entry import get_payment_entry
-		from erpnext.accounts.doctype.payment_request.payment_request import make_payment_request
-
-		po = create_purchase_order()
-		self.assertEqual(
-			frappe.db.get_value(po.doctype, po.name, "advance_payment_status"), "Not Initiated"
-		)
-
-		pr = make_payment_request(dt=po.doctype, dn=po.name, submit_doc=True, return_doc=True)
-		self.assertEqual(frappe.db.get_value(po.doctype, po.name, "advance_payment_status"), "Initiated")
-
-		pe = get_payment_entry(po.doctype, po.name).save().submit()
-		self.assertEqual(
-			frappe.db.get_value(po.doctype, po.name, "advance_payment_status"), "Fully Paid"
-		)
-
-		pe.reload()
-		pe.cancel()
-		self.assertEqual(frappe.db.get_value(po.doctype, po.name, "advance_payment_status"), "Initiated")
-
-		pr.reload()
-		pr.cancel()
-		self.assertEqual(
-			frappe.db.get_value(po.doctype, po.name, "advance_payment_status"), "Not Initiated"
-		)
-
 	def test_po_billed_amount_against_return_entry(self):
 		from erpnext.accounts.doctype.purchase_invoice.purchase_invoice import make_debit_note
 
@@ -1098,7 +972,6 @@ class TestPurchaseOrder(FrappeTestCase):
 		po.reload()
 		self.assertEqual(po.per_billed, 100)
 
->>>>>>> 81dbfe189e (test: po billed amount against debit note)
 
 def prepare_data_for_internal_transfer():
 	from erpnext.accounts.doctype.sales_invoice.test_sales_invoice import create_internal_supplier