diff --git a/erpnext/stock/doctype/purchase_receipt/purchase_receipt.py b/erpnext/stock/doctype/purchase_receipt/purchase_receipt.py
index d28cce17c00..770b03596d6 100644
--- a/erpnext/stock/doctype/purchase_receipt/purchase_receipt.py
+++ b/erpnext/stock/doctype/purchase_receipt/purchase_receipt.py
@@ -724,6 +724,9 @@ class PurchaseReceipt(BuyingController):
 					or stock_asset_rbnb
 				)
 
+				if self.is_return and item.expense_account:
+					loss_account = item.expense_account
+
 				cost_center = item.cost_center or frappe.get_cached_value(
 					"Company", self.company, "cost_center"
 				)