diff --git a/erpnext/accounts/doctype/purchase_invoice/test_purchase_invoice.py b/erpnext/accounts/doctype/purchase_invoice/test_purchase_invoice.py
index 9b911bc04e9..649b5f607eb 100644
--- a/erpnext/accounts/doctype/purchase_invoice/test_purchase_invoice.py
+++ b/erpnext/accounts/doctype/purchase_invoice/test_purchase_invoice.py
@@ -1960,279 +1960,6 @@ class TestPurchaseInvoice(FrappeTestCase, StockTestMixin):
 
 		self.assertRaises(frappe.ValidationError, dr_note.save)
 
-<<<<<<< HEAD
-=======
-	def test_debit_note_without_item(self):
-		pi = make_purchase_invoice(item_name="_Test Item", qty=10, do_not_submit=True)
-		pi.items[0].item_code = ""
-		pi.save()
-
-		self.assertFalse(pi.items[0].item_code)
-		pi.submit()
-
-		return_pi = make_purchase_invoice(
-			item_name="_Test Item",
-			is_return=1,
-			return_against=pi.name,
-			qty=-10,
-			do_not_save=True,
-		)
-		return_pi.items[0].item_code = ""
-		return_pi.save()
-		return_pi.submit()
-		self.assertEqual(return_pi.docstatus, 1)
-
-	def test_purchase_invoice_with_use_serial_batch_field_for_rejected_qty(self):
-		from erpnext.stock.doctype.item.test_item import make_item
-		from erpnext.stock.doctype.warehouse.test_warehouse import create_warehouse
-
-		batch_item = make_item(
-			"_Test Purchase Invoice Batch Item For Rejected Qty",
-			properties={"has_batch_no": 1, "create_new_batch": 1, "is_stock_item": 1},
-		).name
-
-		serial_item = make_item(
-			"_Test Purchase Invoice Serial Item for Rejected Qty",
-			properties={"has_serial_no": 1, "is_stock_item": 1},
-		).name
-
-		rej_warehouse = create_warehouse("_Test Purchase INV Warehouse For Rejected Qty")
-
-		batch_no = "BATCH-PI-BNU-TPRBI-0001"
-		serial_nos = ["SNU-PI-TPRSI-0001", "SNU-PI-TPRSI-0002", "SNU-PI-TPRSI-0003"]
-
-		if not frappe.db.exists("Batch", batch_no):
-			frappe.get_doc(
-				{
-					"doctype": "Batch",
-					"batch_id": batch_no,
-					"item": batch_item,
-				}
-			).insert()
-
-		for serial_no in serial_nos:
-			if not frappe.db.exists("Serial No", serial_no):
-				frappe.get_doc(
-					{
-						"doctype": "Serial No",
-						"item_code": serial_item,
-						"serial_no": serial_no,
-					}
-				).insert()
-
-		pi = make_purchase_invoice(
-			item_code=batch_item,
-			received_qty=10,
-			qty=8,
-			rejected_qty=2,
-			update_stock=1,
-			rejected_warehouse=rej_warehouse,
-			use_serial_batch_fields=1,
-			batch_no=batch_no,
-			rate=100,
-			do_not_submit=1,
-		)
-
-		pi.append(
-			"items",
-			{
-				"item_code": serial_item,
-				"qty": 2,
-				"rate": 100,
-				"base_rate": 100,
-				"item_name": serial_item,
-				"uom": "Nos",
-				"stock_uom": "Nos",
-				"conversion_factor": 1,
-				"rejected_qty": 1,
-				"warehouse": pi.items[0].warehouse,
-				"rejected_warehouse": rej_warehouse,
-				"use_serial_batch_fields": 1,
-				"serial_no": "\n".join(serial_nos[:2]),
-				"rejected_serial_no": serial_nos[2],
-			},
-		)
-
-		pi.save()
-		pi.submit()
-
-		pi.reload()
-
-		for row in pi.items:
-			self.assertTrue(row.serial_and_batch_bundle)
-			self.assertTrue(row.rejected_serial_and_batch_bundle)
-
-			if row.item_code == batch_item:
-				self.assertEqual(row.batch_no, batch_no)
-			else:
-				self.assertEqual(row.serial_no, "\n".join(serial_nos[:2]))
-				self.assertEqual(row.rejected_serial_no, serial_nos[2])
-
-	def test_make_pr_and_pi_from_po(self):
-		from erpnext.assets.doctype.asset.test_asset import create_asset_category
-
-		if not frappe.db.exists("Asset Category", "Computers"):
-			create_asset_category()
-
-		item = create_item(
-			item_code="_Test_Item", is_stock_item=0, is_fixed_asset=1, asset_category="Computers"
-		)
-		po = create_purchase_order(item_code=item.item_code)
-		pr = create_pr_against_po(po.name, 10)
-		pi = make_pi_from_po(po.name)
-		pi.insert()
-		pi.submit()
-
-		pr_gl_entries = frappe.db.sql(
-			"""select account, debit, credit
-			from `tabGL Entry` where voucher_type='Purchase Receipt' and voucher_no=%s
-			order by account asc""",
-			pr.name,
-			as_dict=1,
-		)
-
-		pr_expected_values = [
-			["Asset Received But Not Billed - _TC", 0, 5000],
-			["CWIP Account - _TC", 5000, 0],
-		]
-
-		for i, gle in enumerate(pr_gl_entries):
-			self.assertEqual(pr_expected_values[i][0], gle.account)
-			self.assertEqual(pr_expected_values[i][1], gle.debit)
-			self.assertEqual(pr_expected_values[i][2], gle.credit)
-
-		pi_gl_entries = frappe.db.sql(
-			"""select account, debit, credit
-			from `tabGL Entry` where voucher_type='Purchase Invoice' and voucher_no=%s
-			order by account asc""",
-			pi.name,
-			as_dict=1,
-		)
-		pi_expected_values = [
-			["Asset Received But Not Billed - _TC", 5000, 0],
-			["Creditors - _TC", 0, 5000],
-		]
-
-		for i, gle in enumerate(pi_gl_entries):
-			self.assertEqual(pi_expected_values[i][0], gle.account)
-			self.assertEqual(pi_expected_values[i][1], gle.debit)
-			self.assertEqual(pi_expected_values[i][2], gle.credit)
-
-	def test_adjust_incoming_rate_from_pi_with_multi_currency(self):
-		from erpnext.stock.doctype.landed_cost_voucher.test_landed_cost_voucher import (
-			make_landed_cost_voucher,
-		)
-
-		frappe.db.set_single_value("Buying Settings", "maintain_same_rate", 0)
-
-		frappe.db.set_single_value("Buying Settings", "set_landed_cost_based_on_purchase_invoice_rate", 1)
-
-		# Increase the cost of the item
-
-		pr = make_purchase_receipt(
-			qty=10, rate=1, currency="USD", do_not_save=1, supplier="_Test Supplier USD"
-		)
-		pr.conversion_rate = 6300
-		pr.plc_conversion_rate = 1
-		pr.save()
-		pr.submit()
-
-		self.assertEqual(pr.conversion_rate, 6300)
-		self.assertEqual(pr.plc_conversion_rate, 1)
-		self.assertEqual(pr.base_grand_total, 6300 * 10)
-
-		stock_value_difference = frappe.db.get_value(
-			"Stock Ledger Entry",
-			{"voucher_type": "Purchase Receipt", "voucher_no": pr.name},
-			"stock_value_difference",
-		)
-		self.assertEqual(stock_value_difference, 6300 * 10)
-
-		make_landed_cost_voucher(
-			company=pr.company,
-			receipt_document_type="Purchase Receipt",
-			receipt_document=pr.name,
-			charges=3000,
-			distribute_charges_based_on="Qty",
-		)
-
-		pi = create_purchase_invoice_from_receipt(pr.name)
-		for row in pi.items:
-			row.rate = 1.1
-
-		pi.save()
-		pi.submit()
-
-		stock_value_difference = frappe.db.get_value(
-			"Stock Ledger Entry",
-			{"voucher_type": "Purchase Receipt", "voucher_no": pr.name},
-			"stock_value_difference",
-		)
-		self.assertEqual(stock_value_difference, 7230 * 10)
-
-		frappe.db.set_single_value("Buying Settings", "set_landed_cost_based_on_purchase_invoice_rate", 0)
-
-		frappe.db.set_single_value("Buying Settings", "maintain_same_rate", 1)
-
-	def test_opening_invoice_rounding_adjustment_validation(self):
-		pi = make_purchase_invoice(do_not_save=1)
-		pi.items[0].rate = 99.98
-		pi.items[0].qty = 1
-		pi.items[0].expense_account = "Temporary Opening - _TC"
-		pi.is_opening = "Yes"
-		pi.save()
-		self.assertRaises(frappe.ValidationError, pi.submit)
-
-	def _create_opening_roundoff_account(self, company_name):
-		liability_root = frappe.db.get_all(
-			"Account",
-			filters={"company": company_name, "root_type": "Liability", "disabled": 0},
-			order_by="lft",
-			limit=1,
-		)[0]
-
-		# setup round off account
-		if acc := frappe.db.exists(
-			"Account",
-			{
-				"account_name": "Round Off for Opening",
-				"account_type": "Round Off for Opening",
-				"company": company_name,
-			},
-		):
-			frappe.db.set_value("Company", company_name, "round_off_for_opening", acc)
-		else:
-			acc = frappe.new_doc("Account")
-			acc.company = company_name
-			acc.parent_account = liability_root.name
-			acc.account_name = "Round Off for Opening"
-			acc.account_type = "Round Off for Opening"
-			acc.save()
-			frappe.db.set_value("Company", company_name, "round_off_for_opening", acc.name)
-
-	def test_ledger_entries_of_opening_invoice_with_rounding_adjustment(self):
-		pi = make_purchase_invoice(do_not_save=1)
-		pi.items[0].rate = 99.98
-		pi.items[0].qty = 1
-		pi.items[0].expense_account = "Temporary Opening - _TC"
-		pi.is_opening = "Yes"
-		pi.save()
-		self._create_opening_roundoff_account(pi.company)
-		pi.submit()
-		actual = frappe.db.get_all(
-			"GL Entry",
-			filters={"voucher_no": pi.name, "is_opening": "Yes", "is_cancelled": False},
-			fields=["account", "debit", "credit", "is_opening"],
-			order_by="account,debit",
-		)
-		expected = [
-			{"account": "Creditors - _TC", "debit": 0.0, "credit": 100.0, "is_opening": "Yes"},
-			{"account": "Round Off for Opening - _TC", "debit": 0.02, "credit": 0.0, "is_opening": "Yes"},
-			{"account": "Temporary Opening - _TC", "debit": 99.98, "credit": 0.0, "is_opening": "Yes"},
-		]
-		self.assertEqual(len(actual), 3)
-		self.assertEqual(expected, actual)
-
 	def test_last_purchase_rate(self):
 		item = create_item("_Test Item For Last Purchase Rate from PI", is_stock_item=1)
 		pi1 = make_purchase_invoice(item_code=item.item_code, qty=10, rate=100)
@@ -2252,18 +1979,6 @@ class TestPurchaseInvoice(FrappeTestCase, StockTestMixin):
 		self.assertEqual(item.last_purchase_rate, 0)
 
 
-def set_advance_flag(company, flag, default_account):
-	frappe.db.set_value(
-		"Company",
-		company,
-		{
-			"book_advance_payments_in_separate_party_account": flag,
-			"default_advance_paid_account": default_account,
-		},
-	)
-
->>>>>>> fb9d106633 (fix: last purchase rate for purchase invoice)
-
 def check_gl_entries(
 	doc,
 	voucher_no,