test: consolidated accounts receivable summary report

erpnext/accounts/report/consolidated_accounts_payable/consolidated_accounts_payable.js

@@ -0,0 +1,153 @@
+// Copyright (c) 2015, Frappe Technologies Pvt. Ltd. and Contributors
+// License: GNU General Public License v3. See license.txt
+
+frappe.query_reports["Consolidated Accounts Payable"] = {
+	filters: [
+		{
+			fieldname: "companies",
+			label: __("Companies"),
+			fieldtype: "MultiSelectList",
+			options: "Company",
+			get_data: function (txt) {
+				return frappe.db.get_link_options("Company", txt);
+			},
+			description: __("Totals are dropped when the companies use different currencies"),
+		},
+		{
+			fieldname: "report_date",
+			label: __("Report Date"),
+			fieldtype: "Date",
+			default: frappe.datetime.get_today(),
+		},
+		{
+			fieldname: "party_type",
+			label: __("Party Type"),
+			fieldtype: "Autocomplete",
+			options: get_party_type_options(),
+			on_change: function () {
+				frappe.query_report.set_filter_value("party", "");
+				frappe.query_report.toggle_filter_display(
+					"supplier_group",
+					frappe.query_report.get_filter_value("party_type") !== "Supplier"
+				);
+			},
+		},
+		{
+			fieldname: "party",
+			label: __("Party"),
+			fieldtype: "MultiSelectList",
+			options: "party_type",
+			get_data: function (txt) {
+				if (!frappe.query_report.filters) return;
+
+				let party_type = frappe.query_report.get_filter_value("party_type");
+				if (!party_type) return;
+
+				return frappe.db.get_link_options(party_type, txt);
+			},
+		},
+		{
+			fieldname: "ageing_based_on",
+			label: __("Ageing Based On"),
+			fieldtype: "Select",
+			options: "Posting Date\nDue Date\nSupplier Invoice Date",
+			default: "Due Date",
+		},
+		{
+			fieldname: "age_as_on",
+			label: __("Age as on"),
+			fieldtype: "Select",
+			options: "Report Date\nToday",
+			default: "Report Date",
+		},
+		{
+			fieldname: "range",
+			label: __("Ageing Range"),
+			fieldtype: "Data",
+			default: "30, 60, 90, 120",
+		},
+		{
+			fieldname: "supplier_group",
+			label: __("Supplier Group"),
+			fieldtype: "Link",
+			options: "Supplier Group",
+		},
+		{
+			fieldname: "group_by_party",
+			label: __("Group By Supplier"),
+			fieldtype: "Check",
+		},
+		{
+			fieldname: "group_by_company",
+			label: __("Group By Company"),
+			fieldtype: "Check",
+		},
+		{
+			fieldname: "ignore_accounts",
+			label: __("Group by Voucher"),
+			fieldtype: "Check",
+		},
+		{
+			fieldname: "based_on_payment_terms",
+			label: __("Based On Payment Terms"),
+			fieldtype: "Check",
+		},
+		{
+			fieldname: "show_future_payments",
+			label: __("Show Future Payments"),
+			fieldtype: "Check",
+		},
+		{
+			fieldname: "show_remarks",
+			label: __("Show Remarks"),
+			fieldtype: "Check",
+		},
+		{
+			fieldname: "for_revaluation_journals",
+			label: __("Revaluation Journals"),
+			fieldtype: "Check",
+		},
+		{
+			fieldname: "in_party_currency",
+			label: __("In Party Currency"),
+			fieldtype: "Check",
+		},
+	],
+	collapsible_filters: true,
+	separate_check_filters: true,
+
+	formatter: function (value, row, column, data, default_formatter) {
+		value = default_formatter(value, row, column, data);
+		if (data && data.bold) {
+			value = value.bold();
+		}
+		return value;
+	},
+
+	onload: function (report) {
+		report.page.add_inner_button(__("Consolidated Accounts Payable Summary"), function () {
+			frappe.set_route("query-report", "Consolidated Accounts Payable Summary", report.get_values());
+		});
+
+		const company = frappe.defaults.get_user_default("Company");
+		if (company && !(report.get_filter_value("companies") || []).length) {
+			report.set_filter_value("companies", [company]);
+		}
+
+		if (frappe.boot.sysdefaults.default_ageing_range) {
+			report.set_filter_value("range", frappe.boot.sysdefaults.default_ageing_range);
+		}
+	},
+};
+
+function get_party_type_options() {
+	let options = [];
+	frappe.db
+		.get_list("Party Type", { filters: { account_type: "Payable" }, fields: ["name"] })
+		.then((res) => {
+			res.forEach((party_type) => {
+				options.push(party_type.name);
+			});
+		});
+	return options;
+}

erpnext/accounts/report/consolidated_accounts_payable/consolidated_accounts_payable.json

@@ -0,0 +1,36 @@
+{
+ "add_total_row": 1,
+ "add_translate_data": 0,
+ "columns": [],
+ "creation": "2026-09-11 10:00:00.000000",
+ "disabled": 0,
+ "docstatus": 0,
+ "doctype": "Report",
+ "filters": [],
+ "idx": 0,
+ "is_standard": "Yes",
+ "modified": "2026-09-11 10:00:00.000000",
+ "modified_by": "Administrator",
+ "module": "Accounts",
+ "name": "Consolidated Accounts Payable",
+ "owner": "Administrator",
+ "prepared_report": 0,
+ "ref_doctype": "Purchase Invoice",
+ "report_name": "Consolidated Accounts Payable",
+ "report_type": "Script Report",
+ "roles": [
+  {
+   "role": "Accounts User"
+  },
+  {
+   "role": "Purchase User"
+  },
+  {
+   "role": "Accounts Manager"
+  },
+  {
+   "role": "Auditor"
+  }
+ ],
+ "timeout": 0
+}

erpnext/accounts/report/consolidated_accounts_payable/consolidated_accounts_payable.py

@@ -0,0 +1,14 @@
+# Copyright (c) 2015, Frappe Technologies Pvt. Ltd. and Contributors
+# License: GNU General Public License v3. See license.txt
+
+from erpnext.accounts.report.consolidated_accounts_receivable.consolidated_accounts_receivable import (
+	ConsolidatedReceivablePayable,
+)
+
+
+def execute(filters=None):
+	args = {
+		"account_type": "Payable",
+		"naming_by": ["Buying Settings", "supp_master_name"],
+	}
+	return ConsolidatedReceivablePayable(filters).run(args)

erpnext/accounts/report/consolidated_accounts_payable_summary/consolidated_accounts_payable_summary.js

@@ -0,0 +1,133 @@
+// Copyright (c) 2015, Frappe Technologies Pvt. Ltd. and Contributors
+// License: GNU General Public License v3. See license.txt
+
+frappe.query_reports["Consolidated Accounts Payable Summary"] = {
+	filters: [
+		{
+			fieldname: "companies",
+			label: __("Companies"),
+			fieldtype: "MultiSelectList",
+			options: "Company",
+			get_data: function (txt) {
+				return frappe.db.get_link_options("Company", txt);
+			},
+			description: __("Totals are dropped when the companies use different currencies"),
+		},
+		{
+			fieldname: "report_date",
+			label: __("Report Date"),
+			fieldtype: "Date",
+			default: frappe.datetime.get_today(),
+		},
+		{
+			fieldname: "ageing_based_on",
+			label: __("Ageing Based On"),
+			fieldtype: "Select",
+			options: "Posting Date\nDue Date\nSupplier Invoice Date",
+			default: "Due Date",
+		},
+		{
+			fieldname: "age_as_on",
+			label: __("Age as on"),
+			fieldtype: "Select",
+			options: "Report Date\nToday",
+			default: "Report Date",
+		},
+		{
+			fieldname: "range",
+			label: __("Ageing Range"),
+			fieldtype: "Data",
+			default: "30, 60, 90, 120",
+		},
+		{
+			fieldname: "party_type",
+			label: __("Party Type"),
+			fieldtype: "Autocomplete",
+			options: get_party_type_options(),
+			on_change: function () {
+				frappe.query_report.set_filter_value("party", "");
+				frappe.query_report.toggle_filter_display(
+					"supplier_group",
+					frappe.query_report.get_filter_value("party_type") !== "Supplier"
+				);
+			},
+		},
+		{
+			fieldname: "party",
+			label: __("Party"),
+			fieldtype: "MultiSelectList",
+			options: "party_type",
+			get_data: function (txt) {
+				if (!frappe.query_report.filters) return;
+
+				let party_type = frappe.query_report.get_filter_value("party_type");
+				if (!party_type) return;
+
+				return frappe.db.get_link_options(party_type, txt);
+			},
+		},
+		{
+			fieldname: "supplier_group",
+			label: __("Supplier Group"),
+			fieldtype: "Link",
+			options: "Supplier Group",
+		},
+		{
+			fieldname: "show_future_payments",
+			label: __("Show Future Payments"),
+			fieldtype: "Check",
+		},
+		{
+			fieldname: "show_gl_balance",
+			label: __("Show GL Balance"),
+			fieldtype: "Check",
+		},
+		{
+			fieldname: "based_on_payment_terms",
+			label: __("Based On Payment Terms"),
+			fieldtype: "Check",
+		},
+		{
+			fieldname: "for_revaluation_journals",
+			label: __("Revaluation Journals"),
+			fieldtype: "Check",
+		},
+	],
+	collapsible_filters: true,
+	separate_check_filters: true,
+
+	formatter: function (value, row, column, data, default_formatter) {
+		value = default_formatter(value, row, column, data);
+		if (data && data.bold) {
+			value = value.bold();
+		}
+		return value;
+	},
+
+	onload: function (report) {
+		report.page.add_inner_button(__("Consolidated Accounts Payable"), function () {
+			frappe.set_route("query-report", "Consolidated Accounts Payable", report.get_values());
+		});
+
+		const company = frappe.defaults.get_user_default("Company");
+		if (company && !(report.get_filter_value("companies") || []).length) {
+			report.set_filter_value("companies", [company]);
+		}
+
+		if (frappe.boot.sysdefaults.default_ageing_range) {
+			report.set_filter_value("range", frappe.boot.sysdefaults.default_ageing_range);
+		}
+	},
+};
+
+function get_party_type_options() {
+	let options = [];
+	frappe.db
+		.get_list("Party Type", { filters: { account_type: "Payable" }, fields: ["name"] })
+		.then((res) => {
+			res.forEach((party_type) => {
+				options.push(party_type.name);
+			});
+		});
+	return options;
+}

erpnext/accounts/report/consolidated_accounts_payable_summary/consolidated_accounts_payable_summary.json

@@ -0,0 +1,36 @@
+{
+ "add_total_row": 0,
+ "add_translate_data": 0,
+ "columns": [],
+ "creation": "2026-08-07 10:00:00.000000",
+ "disabled": 0,
+ "docstatus": 0,
+ "doctype": "Report",
+ "filters": [],
+ "idx": 0,
+ "is_standard": "Yes",
+ "modified": "2026-08-07 10:00:00.000000",
+ "modified_by": "Administrator",
+ "module": "Accounts",
+ "name": "Consolidated Accounts Payable Summary",
+ "owner": "Administrator",
+ "prepared_report": 0,
+ "ref_doctype": "Purchase Invoice",
+ "report_name": "Consolidated Accounts Payable Summary",
+ "report_type": "Script Report",
+ "roles": [
+  {
+   "role": "Accounts User"
+  },
+  {
+   "role": "Purchase User"
+  },
+  {
+   "role": "Accounts Manager"
+  },
+  {
+   "role": "Auditor"
+  }
+ ],
+ "timeout": 0
+}

erpnext/accounts/report/consolidated_accounts_payable_summary/consolidated_accounts_payable_summary.py

@@ -0,0 +1,14 @@
+# Copyright (c) 2015, Frappe Technologies Pvt. Ltd. and Contributors
+# License: GNU General Public License v3. See license.txt
+
+from erpnext.accounts.report.consolidated_accounts_receivable_summary.consolidated_accounts_receivable_summary import (
+	ConsolidatedReceivablePayableSummary,
+)
+
+
+def execute(filters=None):
+	args = {
+		"account_type": "Payable",
+		"naming_by": ["Buying Settings", "supp_master_name"],
+	}
+	return ConsolidatedReceivablePayableSummary(filters).run(args)

erpnext/accounts/report/consolidated_accounts_receivable/consolidated_accounts_receivable.js

@@ -0,0 +1,184 @@
+// Copyright (c) 2015, Frappe Technologies Pvt. Ltd. and Contributors
+// License: GNU General Public License v3. See license.txt
+
+frappe.query_reports["Consolidated Accounts Receivable"] = {
+	filters: [
+		{
+			fieldname: "companies",
+			label: __("Companies"),
+			fieldtype: "MultiSelectList",
+			options: "Company",
+			get_data: function (txt) {
+				return frappe.db.get_link_options("Company", txt);
+			},
+			description: __("Totals are dropped when the companies use different currencies"),
+		},
+		{
+			fieldname: "report_date",
+			label: __("Report Date"),
+			fieldtype: "Date",
+			default: frappe.datetime.get_today(),
+		},
+		{
+			fieldname: "party_type",
+			label: __("Party Type"),
+			fieldtype: "Autocomplete",
+			options: get_party_type_options(),
+			on_change: function () {
+				frappe.query_report.set_filter_value("party", "");
+				frappe.query_report.toggle_filter_display(
+					"customer_group",
+					frappe.query_report.get_filter_value("party_type") !== "Customer"
+				);
+			},
+		},
+		{
+			fieldname: "party",
+			label: __("Party"),
+			fieldtype: "MultiSelectList",
+			options: "party_type",
+			get_data: function (txt) {
+				if (!frappe.query_report.filters) return;
+
+				let party_type = frappe.query_report.get_filter_value("party_type");
+				if (!party_type) return;
+
+				return frappe.db.get_link_options(party_type, txt);
+			},
+		},
+		{
+			fieldname: "ageing_based_on",
+			label: __("Ageing Based On"),
+			fieldtype: "Select",
+			options: "Posting Date\nDue Date",
+			default: "Due Date",
+		},
+		{
+			fieldname: "age_as_on",
+			label: __("Age as on"),
+			fieldtype: "Select",
+			options: "Report Date\nToday",
+			default: "Report Date",
+		},
+		{
+			fieldname: "range",
+			label: __("Ageing Range"),
+			fieldtype: "Data",
+			default: "30, 60, 90, 120",
+		},
+		{
+			fieldname: "customer_group",
+			label: __("Customer Group"),
+			fieldtype: "Link",
+			options: "Customer Group",
+		},
+		{
+			fieldname: "territory",
+			label: __("Territory"),
+			fieldtype: "MultiSelectList",
+			options: "Territory",
+			get_data: function (txt) {
+				return frappe.db.get_link_options("Territory", txt);
+			},
+		},
+		{
+			fieldname: "sales_partner",
+			label: __("Sales Partner"),
+			fieldtype: "Link",
+			options: "Sales Partner",
+		},
+		{
+			fieldname: "sales_person",
+			label: __("Sales Person"),
+			fieldtype: "Link",
+			options: "Sales Person",
+		},
+		{
+			fieldname: "group_by_party",
+			label: __("Group By Customer"),
+			fieldtype: "Check",
+		},
+		{
+			fieldname: "group_by_company",
+			label: __("Group By Company"),
+			fieldtype: "Check",
+		},
+		{
+			fieldname: "ignore_accounts",
+			label: __("Group by Voucher"),
+			fieldtype: "Check",
+		},
+		{
+			fieldname: "based_on_payment_terms",
+			label: __("Based On Payment Terms"),
+			fieldtype: "Check",
+		},
+		{
+			fieldname: "show_future_payments",
+			label: __("Show Future Payments"),
+			fieldtype: "Check",
+		},
+		{
+			fieldname: "show_remarks",
+			label: __("Show Remarks"),
+			fieldtype: "Check",
+		},
+		{
+			fieldname: "show_sales_person",
+			label: __("Show Sales Person"),
+			fieldtype: "Check",
+		},
+		{
+			fieldname: "show_delivery_notes",
+			label: __("Show Linked Delivery Notes"),
+			fieldtype: "Check",
+		},
+		{
+			fieldname: "for_revaluation_journals",
+			label: __("Revaluation Journals"),
+			fieldtype: "Check",
+		},
+		{
+			fieldname: "in_party_currency",
+			label: __("In Party Currency"),
+			fieldtype: "Check",
+		},
+	],
+	collapsible_filters: true,
+	separate_check_filters: true,
+
+	formatter: function (value, row, column, data, default_formatter) {
+		value = default_formatter(value, row, column, data);
+		if (data && data.bold) {
+			value = value.bold();
+		}
+		return value;
+	},
+
+	onload: function (report) {
+		report.page.add_inner_button(__("Consolidated Accounts Receivable Summary"), function () {
+			frappe.set_route("query-report", "Consolidated Accounts Receivable Summary", report.get_values());
+		});
+
+		const company = frappe.defaults.get_user_default("Company");
+		if (company && !(report.get_filter_value("companies") || []).length) {
+			report.set_filter_value("companies", [company]);
+		}
+
+		if (frappe.boot.sysdefaults.default_ageing_range) {
+			report.set_filter_value("range", frappe.boot.sysdefaults.default_ageing_range);
+		}
+	},
+};
+
+function get_party_type_options() {
+	let options = [];
+	frappe.db
+		.get_list("Party Type", { filters: { account_type: "Receivable" }, fields: ["name"] })
+		.then((res) => {
+			res.forEach((party_type) => {
+				options.push(party_type.name);
+			});
+		});
+	return options;
+}

erpnext/accounts/report/consolidated_accounts_receivable/consolidated_accounts_receivable.json

@@ -0,0 +1,30 @@
+{
+ "add_total_row": 1,
+ "add_translate_data": 0,
+ "columns": [],
+ "creation": "2026-09-11 10:00:00.000000",
+ "disabled": 0,
+ "docstatus": 0,
+ "doctype": "Report",
+ "filters": [],
+ "idx": 0,
+ "is_standard": "Yes",
+ "modified": "2026-09-11 10:00:00.000000",
+ "modified_by": "Administrator",
+ "module": "Accounts",
+ "name": "Consolidated Accounts Receivable",
+ "owner": "Administrator",
+ "prepared_report": 0,
+ "ref_doctype": "Sales Invoice",
+ "report_name": "Consolidated Accounts Receivable",
+ "report_type": "Script Report",
+ "roles": [
+  {
+   "role": "Accounts Manager"
+  },
+  {
+   "role": "Accounts User"
+  }
+ ],
+ "timeout": 0
+}

erpnext/accounts/report/consolidated_accounts_receivable/consolidated_accounts_receivable.py

@@ -0,0 +1,147 @@
+# Copyright (c) 2015, Frappe Technologies Pvt. Ltd. and Contributors
+# License: GNU General Public License v3. See license.txt
+
+from collections import OrderedDict
+
+import frappe
+from frappe import _
+from frappe.model import numeric_fieldtypes
+from frappe.utils import flt
+
+from erpnext.accounts.report.accounts_receivable.accounts_receivable import ReceivablePayableReport
+from erpnext.accounts.report.consolidated_financial_statement.consolidated_financial_statement import (
+	get_subsidiary_companies,
+)
+
+# Outstanding invoices of a party across companies that need not be related to each other.
+# Every row carries the company it belongs to, and a party's companies sit together.
+
+
+def execute(filters=None):
+	args = {
+		"account_type": "Receivable",
+		"naming_by": ["Selling Settings", "cust_master_name"],
+	}
+	return ConsolidatedReceivablePayable(filters).run(args)
+
+
+class ConsolidatedReceivablePayable(ReceivablePayableReport):
+	def run(self, args):
+		self.companies = get_consolidated_companies(self.filters)
+		self.args = args  # the engine's get_data() takes no arguments, so hand them over here
+		columns, data, _message, chart, _report_summary, skip_total_row = super().run(args)
+
+		if self.filters.get("group_by_company") or len(row_currencies(data)) > 1:
+			# a grand total would either double count the subtotals or add unlike currencies
+			skip_total_row = 1
+
+		return columns, data, None, chart, None, skip_total_row
+
+	def get_columns(self):
+		super().get_columns()
+		add_company_columns(self.columns)
+
+	def get_data(self):
+		# party wins when both are checked, its subtotal is the point of this report
+		if self.filters.get("group_by_party"):
+			group_by, subtotal_of = "party", self.party_subtotal
+		elif self.filters.get("group_by_company"):
+			group_by, subtotal_of = "company", self.company_subtotal
+		else:
+			group_by, subtotal_of = "party", None
+
+		self.data = []
+		for rows in self.get_grouped_rows(group_by).values():
+			self.data.extend(rows)
+			if subtotal_of and len(row_currencies(rows)) <= 1:
+				self.data.append(subtotal_of(rows))
+				self.data.append({})  # blank separator, like the engine's own grouping
+
+	def get_grouped_rows(self, group_by):
+		"""Rows of every company, regrouped so those sharing `group_by` sit together."""
+		grouped = OrderedDict()
+		for row in rows_per_company(self.companies, self.filters, self.args, ReceivablePayableReport):
+			grouped.setdefault(row.get(group_by), []).append(row)
+
+		return grouped
+
+	def party_subtotal(self, rows):
+		return self.subtotal(rows, party=rows[0].party)
+
+	def company_subtotal(self, rows):
+		return self.subtotal(rows, company=rows[0].company)
+
+	def subtotal(self, rows, **label):
+		# same shape as the engine's own group-by-party subtotal
+		subtotal = frappe._dict(currency=rows[0].get("currency"), bold=1, **label)
+		for field in self.get_currency_fields():
+			subtotal[field] = sum(flt(row.get(field)) for row in rows)
+
+		return subtotal
+
+
+def rows_per_company(companies, filters, args, engine):
+	"""Run `engine` once per company, tagging every row with the company it came from."""
+	for company in companies:
+		# subtotals are appended once per group by the caller, not once per company
+		company_filters = frappe._dict(filters, company=company, group_by_party=0)
+		company_filters.pop("companies", None)
+
+		parent = frappe.get_cached_value("Company", company, "parent_company")
+		for row in engine(company_filters).run(args)[1]:
+			row.company, row.parent_company = company, parent
+			yield row
+
+
+def get_consolidated_companies(filters):
+	"""Selected companies, a group company standing for the companies under it."""
+	companies = []
+	for selected in filters.get("companies") or []:
+		for company in get_subsidiary_companies(selected):
+			if company not in companies:
+				companies.append(company)
+
+	return companies
+
+
+def row_currencies(rows):
+	return {row.get("currency") for row in rows if row.get("currency")}
+
+
+def add_company_columns(columns):
+	"""Company and its parent, right after the party columns, plus header alignment."""
+	at = company_column_index(columns)
+	columns.insert(
+		at,
+		dict(
+			label=_("Company"),
+			fieldname="company",
+			fieldtype="Link",
+			options="Company",
+			width=180,
+			sticky=True,
+		),
+	)
+	columns.insert(
+		at + 1,
+		dict(
+			label=_("Parent Company"),
+			fieldname="parent_company",
+			fieldtype="Link",
+			options="Company",
+			width=160,
+		),
+	)
+
+	# datatable guesses alignment from the first row, which misreads an empty column
+	for column in columns:
+		column["align"] = "right" if column["fieldtype"] in numeric_fieldtypes else "left"
+
+
+def company_column_index(columns):
+	fieldnames = [column["fieldname"] for column in columns]
+	for fieldname in ("party_name", "party"):
+		if fieldname in fieldnames:
+			return fieldnames.index(fieldname) + 1
+
+	return 0

erpnext/accounts/report/consolidated_accounts_receivable/test_consolidated_accounts_receivable.py

@@ -0,0 +1,133 @@
+# Copyright (c) 2015, Frappe Technologies Pvt. Ltd. and Contributors
+# License: GNU General Public License v3. See license.txt
+
+import frappe
+from frappe.utils import today
+
+from erpnext.accounts.doctype.sales_invoice.test_sales_invoice import create_sales_invoice
+from erpnext.accounts.report.consolidated_accounts_receivable.consolidated_accounts_receivable import (
+	execute,
+)
+from erpnext.accounts.test.accounts_mixin import AccountsTestMixin
+from erpnext.tests.utils import ERPNextTestSuite
+
+
+class ConsolidatedReportMixin(AccountsTestMixin):
+	"""Companies, invoices and filters shared by the consolidated report tests."""
+
+	def filters(self, companies=None, **kwargs):
+		return {
+			# an explicit empty list means "nothing selected", so do not fall back on it
+			"companies": [self.company_a, self.company_b] if companies is None else companies,
+			"party_type": "Customer",
+			"party": [self.customer],
+			"report_date": today(),
+			"range": "30, 60, 90, 120",
+			**kwargs,
+		}
+
+	def create_invoice(self, company, abbr, rate, customer=None, currency=None):
+		return create_sales_invoice(
+			item=self.item,
+			company=company,
+			customer=customer or self.customer,
+			currency=currency,
+			debit_to=f"Debtors - {abbr}",
+			income_account=f"Sales - {abbr}",
+			cost_center=f"Main - {abbr}",
+			parent_cost_center=f"Main - {abbr}",
+			warehouse=f"Stores - {abbr}",
+			posting_date=today(),
+			rate=rate,
+			price_list_rate=rate,
+		)
+
+	def create_test_company(self, company_name, abbr, currency="INR", is_group=0, parent=None):
+		if frappe.db.exists("Company", company_name):
+			return company_name
+
+		company = frappe.new_doc("Company")
+		company.company_name = company_name
+		company.abbr = abbr
+		company.country = "India"
+		company.default_currency = currency
+		company.create_chart_of_accounts_based_on = "Standard Template"
+		company.chart_of_accounts = "Standard"
+		company.is_group = is_group
+		company.parent_company = parent
+		company.insert()
+
+		return company.name
+
+
+class TestConsolidatedAccountsReceivable(ERPNextTestSuite, ConsolidatedReportMixin):
+	def setUp(self):
+		self.maxDiff = None
+		# deliberately unrelated companies, there is no parent/child link between them
+		self.company_a = self.create_test_company("_Test Unrelated A", "_TUNA")
+		self.company_b = self.create_test_company("_Test Unrelated B", "_TUNB")
+		self.create_customer("_Test Consolidation Customer")
+		# the mixin would otherwise pass company=None, which the Item Default row rejects
+		self.create_item("_Test Consolidation Item", company=self.company_a)
+
+	def test_rows_carry_the_company_they_came_from(self):
+		self.create_invoice(self.company_a, "_TUNA", 200)
+		self.create_invoice(self.company_b, "_TUNB", 300)
+
+		rows = execute(self.filters())[1]
+
+		self.assertEqual([r.company for r in rows], [self.company_a, self.company_b])
+		self.assertFalse(any(r.parent_company for r in rows))
+
+	def test_group_by_party_adds_one_subtotal_for_all_companies(self):
+		self.create_invoice(self.company_a, "_TUNA", 200)
+		self.create_invoice(self.company_b, "_TUNB", 300)
+
+		result = execute(self.filters(group_by_party=1))
+		subtotals = [row for row in result[1] if row.get("bold")]
+
+		self.assertEqual(len(subtotals), 1)
+		self.assertEqual(subtotals[0].outstanding, 500.0)
+		self.assertEqual(result[5], 1)  # skip_total_row, else the grand total double counts
+
+	def test_group_by_company_subtotals_each_company(self):
+		self.create_invoice(self.company_a, "_TUNA", 200)
+		self.create_invoice(self.company_b, "_TUNB", 300)
+
+		result = execute(self.filters(group_by_company=1))
+		subtotals = [row for row in result[1] if row.get("bold")]
+
+		self.assertEqual([s.company for s in subtotals], [self.company_a, self.company_b])
+		self.assertEqual([s.outstanding for s in subtotals], [200.0, 300.0])
+		self.assertEqual(result[5], 1)
+
+	def test_party_grouping_wins_when_both_are_selected(self):
+		self.create_invoice(self.company_a, "_TUNA", 200)
+		self.create_invoice(self.company_b, "_TUNB", 300)
+
+		subtotals = [
+			row for row in execute(self.filters(group_by_party=1, group_by_company=1))[1] if row.get("bold")
+		]
+
+		self.assertEqual(len(subtotals), 1)
+		self.assertEqual(subtotals[0].party, self.customer)
+
+	def test_no_total_when_companies_use_different_currencies(self):
+		usd = self.create_test_company("_Test Unrelated USD", "_TUNU", currency="USD")
+		self.create_invoice(self.company_a, "_TUNA", 200)
+		self.create_invoice(usd, "_TUNU", 300, currency="USD")
+
+		result = execute(self.filters(companies=[self.company_a, usd]))
+
+		self.assertEqual([r.company for r in result[1]], [self.company_a, usd])
+		self.assertEqual(result[5], 1)  # skip_total_row, the rows span currencies
+
+	def test_group_company_expands_to_its_subsidiaries(self):
+		group = self.create_test_company("_Test Consolidation Group", "_TCGRP", is_group=1)
+		child = self.create_test_company("_Test Consolidation Child", "_TCCLD", parent=group)
+		self.create_invoice(child, "_TCCLD", 400)
+
+		rows = execute(self.filters(companies=[group]))[1]
+
+		self.assertEqual([r.company for r in rows], [child])
+		self.assertEqual([r.parent_company for r in rows], [group])

erpnext/accounts/report/consolidated_accounts_receivable_summary/consolidated_accounts_receivable_summary.js

@@ -0,0 +1,159 @@
+// Copyright (c) 2015, Frappe Technologies Pvt. Ltd. and Contributors
+// License: GNU General Public License v3. See license.txt
+
+frappe.query_reports["Consolidated Accounts Receivable Summary"] = {
+	filters: [
+		{
+			fieldname: "companies",
+			label: __("Companies"),
+			fieldtype: "MultiSelectList",
+			options: "Company",
+			get_data: function (txt) {
+				return frappe.db.get_link_options("Company", txt);
+			},
+			description: __("Totals are dropped when the companies use different currencies"),
+		},
+		{
+			fieldname: "report_date",
+			label: __("Report Date"),
+			fieldtype: "Date",
+			default: frappe.datetime.get_today(),
+		},
+		{
+			fieldname: "ageing_based_on",
+			label: __("Ageing Based On"),
+			fieldtype: "Select",
+			options: "Posting Date\nDue Date",
+			default: "Due Date",
+		},
+		{
+			fieldname: "age_as_on",
+			label: __("Age as on"),
+			fieldtype: "Select",
+			options: "Report Date\nToday",
+			default: "Report Date",
+		},
+		{
+			fieldname: "range",
+			label: __("Ageing Range"),
+			fieldtype: "Data",
+			default: "30, 60, 90, 120",
+		},
+		{
+			fieldname: "party_type",
+			label: __("Party Type"),
+			fieldtype: "Autocomplete",
+			options: get_party_type_options(),
+			on_change: function () {
+				frappe.query_report.set_filter_value("party", "");
+				frappe.query_report.toggle_filter_display(
+					"customer_group",
+					frappe.query_report.get_filter_value("party_type") !== "Customer"
+				);
+			},
+		},
+		{
+			fieldname: "party",
+			label: __("Party"),
+			fieldtype: "MultiSelectList",
+			options: "party_type",
+			get_data: function (txt) {
+				if (!frappe.query_report.filters) return;
+
+				let party_type = frappe.query_report.get_filter_value("party_type");
+				if (!party_type) return;
+
+				return frappe.db.get_link_options(party_type, txt);
+			},
+		},
+		{
+			fieldname: "customer_group",
+			label: __("Customer Group"),
+			fieldtype: "Link",
+			options: "Customer Group",
+		},
+		{
+			fieldname: "territory",
+			label: __("Territory"),
+			fieldtype: "MultiSelectList",
+			options: "Territory",
+			get_data: function (txt) {
+				return frappe.db.get_link_options("Territory", txt);
+			},
+		},
+		{
+			fieldname: "show_future_payments",
+			label: __("Show Future Payments"),
+			fieldtype: "Check",
+		},
+		{
+			fieldname: "sales_partner",
+			label: __("Sales Partner"),
+			fieldtype: "Link",
+			options: "Sales Partner",
+		},
+		{
+			fieldname: "sales_person",
+			label: __("Sales Person"),
+			fieldtype: "Link",
+			options: "Sales Person",
+		},
+		{
+			fieldname: "show_gl_balance",
+			label: __("Show GL Balance"),
+			fieldtype: "Check",
+		},
+		{
+			fieldname: "show_sales_person",
+			label: __("Show Sales Person"),
+			fieldtype: "Check",
+		},
+		{
+			fieldname: "based_on_payment_terms",
+			label: __("Based On Payment Terms"),
+			fieldtype: "Check",
+		},
+		{
+			fieldname: "for_revaluation_journals",
+			label: __("Revaluation Journals"),
+			fieldtype: "Check",
+		},
+	],
+	collapsible_filters: true,
+	separate_check_filters: true,
+
+	formatter: function (value, row, column, data, default_formatter) {
+		value = default_formatter(value, row, column, data);
+		if (data && data.bold) {
+			value = value.bold();
+		}
+		return value;
+	},
+
+	onload: function (report) {
+		report.page.add_inner_button(__("Consolidated Accounts Receivable"), function () {
+			frappe.set_route("query-report", "Consolidated Accounts Receivable", report.get_values());
+		});
+
+		const company = frappe.defaults.get_user_default("Company");
+		if (company && !(report.get_filter_value("companies") || []).length) {
+			report.set_filter_value("companies", [company]);
+		}
+
+		if (frappe.boot.sysdefaults.default_ageing_range) {
+			report.set_filter_value("range", frappe.boot.sysdefaults.default_ageing_range);
+		}
+	},
+};
+
+function get_party_type_options() {
+	let options = [];
+	frappe.db
+		.get_list("Party Type", { filters: { account_type: "Receivable" }, fields: ["name"] })
+		.then((res) => {
+			res.forEach((party_type) => {
+				options.push(party_type.name);
+			});
+		});
+	return options;
+}

erpnext/accounts/report/consolidated_accounts_receivable_summary/consolidated_accounts_receivable_summary.json

@@ -0,0 +1,30 @@
+{
+ "add_total_row": 0,
+ "add_translate_data": 0,
+ "columns": [],
+ "creation": "2026-08-07 10:00:00.000000",
+ "disabled": 0,
+ "docstatus": 0,
+ "doctype": "Report",
+ "filters": [],
+ "idx": 0,
+ "is_standard": "Yes",
+ "modified": "2026-08-07 10:00:00.000000",
+ "modified_by": "Administrator",
+ "module": "Accounts",
+ "name": "Consolidated Accounts Receivable Summary",
+ "owner": "Administrator",
+ "prepared_report": 0,
+ "ref_doctype": "Sales Invoice",
+ "report_name": "Consolidated Accounts Receivable Summary",
+ "report_type": "Script Report",
+ "roles": [
+  {
+   "role": "Accounts Manager"
+  },
+  {
+   "role": "Accounts User"
+  }
+ ],
+ "timeout": 0
+}

erpnext/accounts/report/consolidated_accounts_receivable_summary/consolidated_accounts_receivable_summary.py

@@ -0,0 +1,73 @@
+# Copyright (c) 2015, Frappe Technologies Pvt. Ltd. and Contributors
+# License: GNU General Public License v3. See license.txt
+
+from collections import OrderedDict
+
+import frappe
+from frappe import _
+from frappe.utils import flt
+
+from erpnext.accounts.report.accounts_receivable_summary.accounts_receivable_summary import (
+	AccountsReceivableSummary,
+)
+from erpnext.accounts.report.consolidated_accounts_receivable.consolidated_accounts_receivable import (
+	add_company_columns,
+	get_consolidated_companies,
+	row_currencies,
+	rows_per_company,
+)
+
+# What a party owes (or is owed) across companies that need not be related to each other.
+# Each party gets one row per company, followed by a total row for that party.
+
+
+def execute(filters=None):
+	args = {
+		"account_type": "Receivable",
+		"naming_by": ["Selling Settings", "cust_master_name"],
+	}
+	return ConsolidatedReceivablePayableSummary(filters).run(args)
+
+
+class ConsolidatedReceivablePayableSummary(AccountsReceivableSummary):
+	def run(self, args):
+		self.companies = get_consolidated_companies(self.filters)
+		return super().run(args)
+
+	def get_columns(self):
+		super().get_columns()
+		add_company_columns(self.columns)
+
+	def get_data(self, args):
+		self.data = []
+		for rows in self.get_rows_by_party(args).values():
+			self.data.extend(rows)
+			# a total over companies of differing currencies would add unlike units
+			if len(row_currencies(rows)) <= 1:
+				self.data.append(self.total_row(rows))
+
+	def get_rows_by_party(self, args):
+		"""Rows of every company, regrouped so a party's companies sit together."""
+		by_party = OrderedDict()
+		for row in rows_per_company(self.companies, self.filters, args, AccountsReceivableSummary):
+			by_party.setdefault(row.party, []).append(row)
+
+		return by_party
+
+	def total_row(self, rows):
+		# label sits in the first column, like the total row of the plain summary reports;
+		# `bold` is picked up by the formatter in the report's js
+		total = frappe._dict(
+			party_type=_("Total"),
+			party="",
+			company="",
+			currency=rows[0].get("currency"),
+			bold=1,
+		)
+		for row in rows:
+			for field, value in row.items():
+				# `advance` arrives as an int when there is none, so don't filter on float alone
+				if isinstance(value, int | float) and not isinstance(value, bool):
+					total[field] = flt(total.get(field)) + value
+
+		return total

erpnext/accounts/report/consolidated_accounts_receivable_summary/test_consolidated_accounts_receivable_summary.py

@@ -0,0 +1,98 @@
+# Copyright (c) 2015, Frappe Technologies Pvt. Ltd. and Contributors
+# License: GNU General Public License v3. See license.txt
+
+from frappe.utils import today
+
+from erpnext.accounts.report.accounts_receivable_summary.accounts_receivable_summary import (
+	execute as execute_summary,
+)
+from erpnext.accounts.report.consolidated_accounts_receivable.test_consolidated_accounts_receivable import (
+	ConsolidatedReportMixin,
+)
+from erpnext.accounts.report.consolidated_accounts_receivable_summary.consolidated_accounts_receivable_summary import (
+	execute,
+)
+from erpnext.tests.utils import ERPNextTestSuite
+
+
+class TestConsolidatedAccountsReceivableSummary(ERPNextTestSuite, ConsolidatedReportMixin):
+	def setUp(self):
+		self.maxDiff = None
+		# deliberately unrelated companies, there is no parent/child link between them
+		self.company_a = self.create_test_company("_Test Unrelated A", "_TUNA")
+		self.company_b = self.create_test_company("_Test Unrelated B", "_TUNB")
+		self.create_customer("_Test Consolidation Customer")
+		# the mixin would otherwise pass company=None, which the Item Default row rejects
+		self.create_item("_Test Consolidation Item", company=self.company_a)
+
+	def test_party_gets_a_row_per_company_plus_a_total(self):
+		self.create_invoice(self.company_a, "_TUNA", 200)
+		self.create_invoice(self.company_b, "_TUNB", 300)
+
+		rows = execute(self.filters())[1]
+
+		self.assertEqual([r.company for r in rows], [self.company_a, self.company_b, ""])
+		self.assertEqual([r.party for r in rows], [self.customer, self.customer, ""])
+		self.assertEqual([r.outstanding for r in rows], [200.0, 300.0, 500.0])
+		self.assertEqual(rows[-1].party_type, "Total")
+		self.assertTrue(rows[-1].bold)
+
+	def test_total_matches_individual_company_summaries(self):
+		self.create_invoice(self.company_a, "_TUNA", 200)
+		self.create_invoice(self.company_b, "_TUNB", 300)
+
+		total = execute(self.filters())[1][-1].outstanding
+		individual = sum(self.company_outstanding(company) for company in (self.company_a, self.company_b))
+
+		self.assertEqual(total, individual)
+
+	def test_company_without_transactions_is_omitted(self):
+		self.create_invoice(self.company_a, "_TUNA", 200)
+
+		rows = execute(self.filters())[1]
+
+		self.assertEqual([r.company for r in rows], [self.company_a, ""])
+		self.assertEqual(rows[-1].outstanding, 200.0)
+
+	def test_no_companies_selected_returns_nothing(self):
+		self.create_invoice(self.company_a, "_TUNA", 200)
+
+		self.assertEqual(execute(self.filters(companies=[]))[1], [])
+
+	def test_all_parties_are_shown_when_no_party_is_selected(self):
+		self.create_customer("_Test Second Consolidation Customer")
+		other = self.customer
+		self.create_customer("_Test Consolidation Customer")
+
+		self.create_invoice(self.company_a, "_TUNA", 200)
+		self.create_invoice(self.company_a, "_TUNA", 300, customer=other)
+
+		filters = self.filters()
+		filters.pop("party")
+		parties = {r.party for r in execute(filters)[1] if r.party}
+
+		self.assertEqual(parties, {self.customer, other})
+
+	def test_group_by_party_carried_over_from_the_detail_report_is_ignored(self):
+		# the detail report's button hands its own filters over, and the engine would
+		# otherwise answer with separator rows the summary cannot total
+		self.create_invoice(self.company_a, "_TUNA", 200)
+
+		rows = execute(self.filters(group_by_party=1))[1]
+
+		self.assertEqual([r.outstanding for r in rows], [200.0, 200.0])
+
+	def test_no_total_when_companies_use_different_currencies(self):
+		usd = self.create_test_company("_Test Unrelated USD", "_TUNU", currency="USD")
+		self.create_invoice(self.company_a, "_TUNA", 200)
+		self.create_invoice(usd, "_TUNU", 300, currency="USD")
+
+		rows = execute(self.filters(companies=[self.company_a, usd]))[1]
+
+		self.assertEqual([r.company for r in rows], [self.company_a, usd])
+		self.assertFalse(any(row.get("bold") for row in rows))
+
+	# ---------- helpers ----------
+	def company_outstanding(self, company):
+		filters = {"company": company, "report_date": today(), "range": "30, 60, 90, 120"}
+		return sum(r.outstanding for r in execute_summary(filters)[1] if r.party == self.customer)