feat: capitalize full actual charge on stock items only for Purchase Invoice (#56223)

* feat: capitalize full actual charge on stock items only for Purchase Invoice

Extends #56102 (Purchase Receipt) to the Purchase Invoice GL: an actual
valuation charge (e.g. Freight) flagged 'Allocate Full Amount to Stock Items'
is fully capitalized onto stock/asset items only; when unchecked, only the
stock items' share of a spread-across-all-items charge is capitalized.

Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>

* test: aggregate GL rows per account in PI freight test

---------

Co-authored-by: Claude Opus 4.8 <noreply@anthropic.com>

erpnext/accounts/doctype/purchase_invoice/services/gl_composer.py

@@ -590,6 +590,10 @@ class PurchaseInvoiceGLComposer(BaseGLComposer):
 		tax_service = TaxService(doc)
 		valuation_tax = {}
 
+		# Amount of each valuation charge actually capitalized into stock/asset valuation, keyed by
+		# tax row name - a non-stock item's share of a spread-across-all-items charge is excluded.
+		capitalized_valuation_tax = doc.get_capitalized_valuation_tax()
+
 		for tax in doc.get("taxes"):
 			amount, base_amount = tax_service.get_tax_amounts(tax, None)
 			if tax.category in ("Total", "Valuation and Total") and flt(base_amount):
@@ -624,8 +628,7 @@ class PurchaseInvoiceGLComposer(BaseGLComposer):
 							tax.idx, _(tax.category)
 						)
 					)
-				valuation_tax.setdefault(tax.name, 0)
+				valuation_tax[tax.name] = capitalized_valuation_tax.get(tax.name, 0.0)
-				valuation_tax[tax.name] += (tax.add_deduct_tax == "Add" and 1 or -1) * flt(base_amount)
 
 		if doc.is_opening == "No" and doc.negative_expense_to_be_booked and valuation_tax:
 			total_valuation_amount = sum(valuation_tax.values())

erpnext/accounts/doctype/purchase_invoice/test_purchase_invoice.py

@@ -341,6 +341,83 @@ class TestPurchaseInvoice(ERPNextTestSuite, StockTestMixin):
 			self.assertEqual(expected_values[gle.account][1], gle.debit)
 			self.assertEqual(expected_values[gle.account][2], gle.credit)
 
+	def test_full_actual_charge_capitalized_on_stock_items_only(self):
+		"""On a stock-updating Purchase Invoice, an actual valuation charge (e.g. Freight) with
+		"Allocate Full Amount to Stock Items" checked is fully capitalized onto stock/asset items
+		only. For 2 stock items + 1 service item (each net 100) and a 30 freight charge, the charge
+		is distributed over the 200 stock net only (15 per stock item) and the entire 30 is
+		capitalized; nothing is lost to the non-stock item."""
+		from erpnext.stock import get_warehouse_account_map
+		from erpnext.stock.doctype.item.test_item import make_item
+		from erpnext.stock.doctype.purchase_receipt.test_purchase_receipt import get_gl_entries
+
+		company = "_Test Company with perpetual inventory"
+		warehouse = "Stores - TCP1"
+
+		stock_item1 = make_item(properties={"is_stock_item": 1}).name
+		stock_item2 = make_item(properties={"is_stock_item": 1}).name
+		service_item = make_item(properties={"is_stock_item": 0}).name
+
+		pi = frappe.new_doc("Purchase Invoice")
+		pi.company = company
+		pi.supplier = "_Test Supplier"
+		pi.currency = "INR"
+		pi.update_stock = 1
+		pi.credit_to = "Creditors - TCP1"
+		# Order matters: stock, service, stock (service item in the middle)
+		for code in (stock_item1, service_item, stock_item2):
+			pi.append(
+				"items",
+				{
+					"item_code": code,
+					"qty": 1,
+					"rate": 100,
+					"warehouse": warehouse,
+					"cost_center": "Main - TCP1",
+					"expense_account": "Cost of Goods Sold - TCP1",
+				},
+			)
+
+		pi.append(
+			"taxes",
+			{
+				"charge_type": "Actual",
+				"account_head": "_Test Account Shipping Charges - TCP1",
+				"category": "Valuation and Total",
+				"cost_center": "Main - TCP1",
+				"description": "Freight",
+				"tax_amount": 30,
+				# Default behavior: allocate the full amount to stock/asset items only
+				"allocate_full_amount_to_stock_items": 1,
+			},
+		)
+
+		pi.insert()
+
+		# 30 freight / 200 stock net = 15 per stock item. The service item carries nothing.
+		self.assertAlmostEqual(pi.items[0].item_tax_amount, 15.0, places=2)
+		self.assertAlmostEqual(pi.items[1].item_tax_amount, 0.0, places=2)
+		self.assertAlmostEqual(pi.items[2].item_tax_amount, 15.0, places=2)
+
+		pi.submit()
+
+		gl_entries = get_gl_entries("Purchase Invoice", pi.name, skip_cancelled=True, as_dict=True)
+		# Sum per account - the same account can appear in multiple GL rows (e.g. the stock account
+		# is debited once per item), so aggregate rather than keeping only the last row.
+		gl_map = {}
+		for row in gl_entries:
+			acc = gl_map.setdefault(row.account, {"debit": 0.0, "credit": 0.0})
+			acc["debit"] += row.debit
+			acc["credit"] += row.credit
+
+		warehouse_account = get_warehouse_account_map(company)
+		stock_account = warehouse_account[warehouse]["account"]
+
+		# Stock asset = 200 (goods) + 30 (the entire freight charge)
+		self.assertAlmostEqual(gl_map[stock_account]["debit"], 230.0, places=2)
+		# The whole freight charge (30) is capitalized
+		self.assertAlmostEqual(gl_map["_Test Account Shipping Charges - TCP1"]["credit"], 30.0, places=2)
+
 	@ERPNextTestSuite.change_settings(
 		"Accounts Settings", {"allow_multi_currency_invoices_against_single_party_account": 1}
 	)

erpnext/accounts/doctype/purchase_taxes_and_charges/purchase_taxes_and_charges.json

@@ -11,14 +11,16 @@
   "add_deduct_tax",
   "charge_type",
   "row_id",
-  "allocate_full_amount_to_stock_items",
-  "included_in_print_rate",
-  "included_in_paid_amount",
   "col_break1",
   "account_head",
   "description",
-  "is_tax_withholding_account",
+  "section_break_uhfl",
   "set_by_item_tax_template",
+  "is_tax_withholding_account",
+  "allocate_full_amount_to_stock_items",
+  "column_break_zqtz",
+  "included_in_print_rate",
+  "included_in_paid_amount",
   "section_break_10",
   "rate",
   "accounting_dimensions_section",
@@ -85,7 +87,8 @@
    "description": "If checked, the entire amount (e.g. Freight) is allocated to the valuation of stock & asset items only. If unchecked, the amount is distributed across all items and the portion belonging to non-stock items is not added to valuation.",
    "fieldname": "allocate_full_amount_to_stock_items",
    "fieldtype": "Check",
-   "label": "Allocate Full Amount to Stock Items"
+   "label": "Allocate Full Amount to Stock Items",
+   "show_description_on_click": 1
   },
   {
    "default": "0",
@@ -281,13 +284,21 @@
    "label": "Don't Recompute Tax",
    "print_hide": 1,
    "read_only": 1
+  },
+  {
+   "fieldname": "section_break_uhfl",
+   "fieldtype": "Section Break"
+  },
+  {
+   "fieldname": "column_break_zqtz",
+   "fieldtype": "Column Break"
   }
  ],
  "grid_page_length": 50,
  "idx": 1,
  "istable": 1,
  "links": [],
- "modified": "2025-11-24 18:22:56.886010",
+ "modified": "2026-06-21 17:13:05.586544",
  "modified_by": "Administrator",
  "module": "Accounts",
  "name": "Purchase Taxes and Charges",

erpnext/accounts/doctype/purchase_taxes_and_charges/purchase_taxes_and_charges.py

@@ -17,6 +17,7 @@ class PurchaseTaxesandCharges(Document):
 		account_currency: DF.Link | None
 		account_head: DF.Link
 		add_deduct_tax: DF.Literal["Add", "Deduct"]
+		allocate_full_amount_to_stock_items: DF.Check
 		base_net_amount: DF.Currency
 		base_tax_amount: DF.Currency
 		base_tax_amount_after_discount_amount: DF.Currency