diff --git a/erpnext/accounts/utils.py b/erpnext/accounts/utils.py
index cfd0133..49a6367 100644
--- a/erpnext/accounts/utils.py
+++ b/erpnext/accounts/utils.py
@@ -639,17 +639,6 @@
 		new_row.docstatus = 1
 		new_row.update(reference_details)
 
-	if d.difference_amount and d.difference_account:
-		account_details = {
-			"account": d.difference_account,
-			"cost_center": payment_entry.cost_center
-			or frappe.get_cached_value("Company", payment_entry.company, "cost_center"),
-		}
-		if d.difference_amount:
-			account_details["amount"] = d.difference_amount
-
-		payment_entry.set_gain_or_loss(account_details=account_details)
-
 	payment_entry.flags.ignore_validate_update_after_submit = True
 	payment_entry.setup_party_account_field()
 	payment_entry.set_missing_values()