fix(accounts): allocate drop-ship cost by invoice quantity (backport #58226) (#58263)

Co-authored-by: Mihir Kandoi <kandoimihir@gmail.com>

erpnext/accounts/report/gross_profit/gross_profit.py

@@ -510,6 +510,7 @@ class GrossProfitGenerator:
 		self.average_buying_rate = {}
 		self.filters = frappe._dict(filters)
 		self.load_invoice_items()
+		self.load_drop_ship_buying_rates()
 		self.get_delivery_notes()
 
 		self.load_product_bundle()
@@ -641,7 +642,11 @@ class GrossProfitGenerator:
 						returned_item_row.qty += row.qty
 						returned_item_row.base_amount += row.base_amount
 
-			if not row.delivered_by_supplier:
+			if row.delivered_by_supplier:
+				buying_amount = self.get_drop_ship_buying_amount(row)
+				if buying_amount is not None:
+					row.buying_amount = flt(buying_amount, self.currency_precision)
+			else:
 				row.buying_amount = flt(flt(row.qty) * flt(row.buying_rate), self.currency_precision)
 
 	def get_average_rate_based_on_group_by(self):
@@ -781,28 +786,12 @@ class GrossProfitGenerator:
 		# IMP NOTE
 		# stock_ledger_entries should already be filtered by item_code and warehouse and
 		# sorted by posting_date desc, posting_time desc
-		if (
+		if row.delivered_by_supplier:
-			row.delivered_by_supplier
+			buying_amount = self.get_drop_ship_buying_amount(row)
-			and row.so_detail
+			if buying_amount is not None:
-			and (
+				return buying_amount
-				po_details := frappe.get_all(
-					"Purchase Order Item",
-					filters={"sales_order_item": row.so_detail, "docstatus": 1},
-					pluck="name",
-				)
-			)
-		):
-			from frappe.query_builder.functions import Sum
 
-			table = frappe.qb.DocType("Purchase Invoice Item")
+		if item_code in self.non_stock_items and (row.project or row.cost_center):
-			query = (
-				frappe.qb.from_(table)
-				.select(Sum(table.qty * table.base_net_rate))
-				.where((table.po_detail.isin(po_details)) & (table.docstatus == 1))
-			)
-			return flt(query.run()[0][0])
-
-		elif item_code in self.non_stock_items and (row.project or row.cost_center):
 			# Issue 6089-Get last purchasing rate for non-stock item
 			item_rate = self.get_last_purchase_rate(item_code, row)
 			return flt(row.qty) * item_rate
@@ -833,6 +822,49 @@ class GrossProfitGenerator:
 
 		return flt(row.qty) * self.get_average_buying_rate(row, item_code)
 
+	def load_drop_ship_buying_rates(self):
+		self.drop_ship_buying_rates = {}
+		sales_order_items = {
+			row.so_detail for row in self.si_list if row.delivered_by_supplier and row.so_detail
+		}
+		if not sales_order_items:
+			return
+
+		from frappe.query_builder.functions import Sum
+
+		purchase_order_item = frappe.qb.DocType("Purchase Order Item")
+		purchase_invoice_item = frappe.qb.DocType("Purchase Invoice Item")
+		buying_amounts = (
+			frappe.qb.from_(purchase_order_item)
+			.left_join(purchase_invoice_item)
+			.on(
+				(purchase_invoice_item.po_detail == purchase_order_item.name)
+				& (purchase_invoice_item.docstatus == 1)
+			)
+			.select(
+				purchase_order_item.sales_order_item,
+				Sum(purchase_invoice_item.qty * purchase_invoice_item.base_net_rate).as_("buying_amount"),
+				Sum(purchase_invoice_item.stock_qty).as_("stock_qty"),
+			)
+			.where(
+				(purchase_order_item.sales_order_item.isin(sales_order_items))
+				& (purchase_order_item.docstatus == 1)
+			)
+			.groupby(purchase_order_item.sales_order_item)
+			.run(as_dict=True)
+		)
+
+		for row in buying_amounts:
+			self.drop_ship_buying_rates[row.sales_order_item] = (
+				flt(row.buying_amount) / flt(row.stock_qty) if flt(row.stock_qty) else 0
+			)
+
+	def get_drop_ship_buying_amount(self, row):
+		if row.so_detail not in self.drop_ship_buying_rates:
+			return
+
+		return flt(row.qty) * self.drop_ship_buying_rates[row.so_detail]
+
 	def get_buying_amount_from_so_dn(self, sales_order, so_detail, item_code):
 		from frappe.query_builder.functions import Avg
 

erpnext/accounts/report/gross_profit/test_gross_profit.py

@@ -676,19 +676,9 @@ class TestGrossProfit(ERPNextTestSuite):
 		self.assertEqual(total[8], 0.0)  # gross profit %
 
 	def test_drop_ship(self):
-		from erpnext.buying.doctype.purchase_order.purchase_order import make_purchase_invoice
+		from erpnext.selling.doctype.sales_order.sales_order import make_sales_invoice
-		from erpnext.selling.doctype.sales_order.sales_order import make_purchase_order, make_sales_invoice
-		from erpnext.selling.doctype.sales_order.test_sales_order import make_sales_order
-		from erpnext.stock.doctype.item.test_item import make_item
 
-		item = make_item("_Test Drop Ship Item", properties={"is_stock_item": 1, "delivered_by_supplier": 1})
+		so = self.create_drop_ship_order()
-
-		so = make_sales_order(item=item.name, qty=10, rate=100)
-		po = make_purchase_order(so.name, selected_items=[so.items[0]])[0]
-		po.items[0].rate = 80
-		po.supplier = "_Test Supplier"
-		po.submit()
-		make_purchase_invoice(po.name).submit()
 		si = make_sales_invoice(so.name).submit()
 
 		filters = frappe._dict(
@@ -700,6 +690,58 @@ class TestGrossProfit(ERPNextTestSuite):
 		self.assertIsNone(data[1].buying_rate)
 		self.assertEqual(data[1]["gross_profit_%"], 20)
 
+	def test_drop_ship_partial_billing_and_return(self):
+		from erpnext.selling.doctype.sales_order.sales_order import make_sales_invoice
+
+		so = self.create_drop_ship_order()
+		first_invoice = make_sales_invoice(so.name)
+		first_invoice.items[0].qty = 4
+		first_invoice.submit()
+		second_invoice = make_sales_invoice(so.name).submit()
+
+		filters = frappe._dict(
+			company=first_invoice.company,
+			from_date=first_invoice.posting_date,
+			to_date=first_invoice.posting_date,
+			group_by="Invoice",
+		)
+		_, data = execute(filters=filters)
+		invoice_rows = {
+			row.parent_invoice: row
+			for row in data
+			if row.parent_invoice in {first_invoice.name, second_invoice.name} and row.indent == 1
+		}
+		self.assertEqual(invoice_rows[first_invoice.name].buying_amount, 320)
+		self.assertEqual(invoice_rows[second_invoice.name].buying_amount, 480)
+
+		sales_return = make_sales_return(first_invoice.name)
+		sales_return.items[0].qty = -2
+		sales_return.submit()
+
+		_, data = execute(filters=filters)
+		first_invoice_row = next(
+			row for row in data if row.parent_invoice == first_invoice.name and row.indent == 1
+		)
+		self.assertEqual(first_invoice_row.qty, 2)
+		self.assertEqual(first_invoice_row.buying_amount, 160)
+		self.assertEqual(first_invoice_row.gross_profit, 40)
+
+	def create_drop_ship_order(self, qty=10, selling_rate=100, buying_rate=80):
+		from erpnext.buying.doctype.purchase_order.purchase_order import make_purchase_invoice
+		from erpnext.selling.doctype.sales_order.sales_order import make_purchase_order
+		from erpnext.selling.doctype.sales_order.test_sales_order import make_sales_order
+		from erpnext.stock.doctype.item.test_item import make_item
+
+		item = make_item("_Test Drop Ship Item", properties={"is_stock_item": 1, "delivered_by_supplier": 1})
+		so = make_sales_order(item=item.name, qty=qty, rate=selling_rate)
+		purchase_order = make_purchase_order(so.name, selected_items=[so.items[0]])[0]
+		purchase_order.items[0].rate = buying_rate
+		purchase_order.supplier = "_Test Supplier"
+		purchase_order.submit()
+		make_purchase_invoice(purchase_order.name).submit()
+
+		return so
+
 	def create_rate_adjustment_debit_note(self, against_invoice, adjustment_rate, item_code=None):
 		"""Create a rate adjustment debit note with no stock movement."""
 		dn = self.create_sales_invoice(qty=1, rate=adjustment_rate, do_not_save=True, do_not_submit=True)