test(stock): cover a secondary item added without a BOM

A Manufacture entry with a raw material worth 1000, a finished good and a
Scrap row typed in the UI must value the scrap at its own rate and take
that value out of the finished good, leaving no difference.

(cherry picked from commit 7f47361ebd)

# Conflicts:
#	erpnext/stock/doctype/stock_entry/test_stock_entry.py

erpnext/stock/doctype/stock_entry/stock_entry.py

@@ -83,10 +83,20 @@ from erpnext.controllers.subcontracting_inward_controller import SubcontractingI
 form_grid_templates = {"items": "templates/form_grid/stock_entry_grid.html"}
 
 
+<<<<<<< HEAD
 def _qty_tolerance(precision: int) -> float:
 	"""One unit at the column's precision -- absorbs float rounding without letting a real
 	(whole-unit) quantity divergence slip through."""
 	return 1.0 / (10**precision)
+=======
+def is_costed_out_of_finished_item(row) -> bool:
+	"""Whether the row takes its value out of the finished good instead of adding to it.
+
+	A secondary item that is not linked to a BOM has no cost allocation of its own, so it is
+	valued the way the legacy scrap item was: its cost is deducted from the finished good.
+	"""
+	return bool(row.is_legacy_scrap_item or (row.secondary_item_type and not row.bom_secondary_item))
+>>>>>>> 5e81cd1540 (fix(stock): cost a BOM-less secondary item out of the finished good)
 
 
 class StockEntry(StockController, SubcontractingInwardController):
@@ -1447,9 +1457,19 @@ class StockEntry(StockController, SubcontractingInwardController):
 		outgoing_items_cost = self.set_rate_for_outgoing_items(reset_outgoing_rate, raise_error_if_no_rate)
 		has_consumption_basis = self.has_consumption_basis()
 
+<<<<<<< HEAD
 		items = []
 		# Set basic rate for incoming items
 		for d in self.get("items"):
+=======
+		bom_cost_allocation_per = (
+			frappe.get_cached_value("BOM", self.bom_no, "cost_allocation_per") if self.bom_no else None
+		)
+
+		zero_valuation_items = []
+		finished_items_last = sorted(self.get("items"), key=lambda row: cint(row.is_finished_item))
+		for d in finished_items_last:
+>>>>>>> 5e81cd1540 (fix(stock): cost a BOM-less secondary item out of the finished good)
 			if d.s_warehouse or d.set_basic_rate_manually:
 				continue
 
@@ -1605,7 +1625,9 @@ class StockEntry(StockController, SubcontractingInwardController):
 		self, finished_item_qty, outgoing_items_cost=0, has_consumption_basis=False
 	) -> float:
 		settings = frappe.get_single("Manufacturing Settings")
-		scrap_items_cost = sum([flt(d.basic_amount) for d in self.get("items") if d.is_legacy_scrap_item])
+		scrap_items_cost = sum(
+			[flt(d.basic_amount) for d in self.get("items") if is_costed_out_of_finished_item(d)]
+		)
 
 		if settings.material_consumption:
 			if settings.get_rm_cost_from_consumption_entry and self.work_order:

erpnext/stock/doctype/stock_entry/test_stock_entry.py

@@ -2737,6 +2737,88 @@ class TestStockEntry(ERPNextTestSuite):
 		self.assertEqual(fg_sle.incoming_rate, 0)
 		self.assertEqual(fg_sle.stock_value_difference, 0)
 
+<<<<<<< HEAD
+=======
+	def test_secondary_item_type_does_not_waive_inspection_outside_manufacturing(self):
+		"""A stray secondary item type must not let a QI-required item through a receipt."""
+		item = make_item(
+			properties={
+				"is_stock_item": 1,
+				"valuation_rate": 50,
+				"inspection_required_before_purchase": 1,
+			}
+		).name
+
+		def receipt(secondary_item_type):
+			se = frappe.new_doc("Stock Entry")
+			se.purpose = se.stock_entry_type = "Material Receipt"
+			se.company = "_Test Company"
+			se.inspection_required = 1
+			se.append(
+				"items",
+				{
+					"item_code": item,
+					"t_warehouse": "_Test Warehouse - _TC",
+					"qty": 10,
+					"conversion_factor": 1,
+					"secondary_item_type": secondary_item_type,
+				},
+			)
+			return se
+
+		self.assertRaises(QualityInspectionRequiredError, receipt("").submit)
+		self.assertRaises(QualityInspectionRequiredError, receipt("Scrap").submit)
+
+	def test_manufacture_balances_secondary_item_added_without_a_bom(self):
+		"""A secondary item with no BOM link is costed out of the finished good, as legacy scrap was."""
+		rm_item = make_item(properties={"is_stock_item": 1}).name
+		fg_item = make_item(properties={"is_stock_item": 1}).name
+		scrap_item = make_item(properties={"is_stock_item": 1, "valuation_rate": 20}).name
+		warehouse = "_Test Warehouse - _TC"
+
+		make_stock_entry(item_code=rm_item, target=warehouse, qty=10, basic_rate=100)
+
+		se = frappe.new_doc("Stock Entry")
+		se.purpose = se.stock_entry_type = "Manufacture"
+		se.company = "_Test Company"
+		se.append(
+			"items", {"item_code": rm_item, "s_warehouse": warehouse, "qty": 10, "conversion_factor": 1}
+		)
+		se.append(
+			"items",
+			{
+				"item_code": fg_item,
+				"t_warehouse": warehouse,
+				"qty": 10,
+				"is_finished_item": 1,
+				"conversion_factor": 1,
+			},
+		)
+		se.append(
+			"items",
+			{
+				"item_code": scrap_item,
+				"t_warehouse": warehouse,
+				"qty": 5,
+				"secondary_item_type": "Scrap",
+				"conversion_factor": 1,
+			},
+		)
+		se.save()
+
+		scrap_row = se.items[2]
+		self.assertEqual(flt(scrap_row.basic_rate), 20.0)
+		self.assertEqual(flt(scrap_row.basic_amount), 100.0)
+
+		fg_row = se.items[1]
+		self.assertEqual(flt(fg_row.basic_rate), 90.0)
+		self.assertEqual(flt(fg_row.basic_amount), 900.0)
+
+		self.assertEqual(flt(se.total_incoming_value), 1000.0)
+		self.assertEqual(flt(se.total_outgoing_value), 1000.0)
+		self.assertEqual(flt(se.value_difference), 0.0)
+
+>>>>>>> 7f47361ebd (test(stock): cover a secondary item added without a BOM)
 	def _make_wo_for_free_raw_material(self, rm_item, fg_item, bom_no):
 		from erpnext.manufacturing.doctype.work_order.test_work_order import make_wo_order_test_record
 		from erpnext.manufacturing.doctype.work_order.work_order import (