refactor!: Buying Controller
diff --git a/erpnext/controllers/buying_controller.py b/erpnext/controllers/buying_controller.py
index 6fdb002..398154e 100644
--- a/erpnext/controllers/buying_controller.py
+++ b/erpnext/controllers/buying_controller.py
@@ -12,7 +12,6 @@
 from erpnext.buying.utils import update_last_purchase_rate, validate_for_items
 from erpnext.controllers.sales_and_purchase_return import get_rate_for_return
 from erpnext.controllers.stock_controller import StockController
-from erpnext.controllers.subcontracting import Subcontracting
 from erpnext.stock.get_item_details import get_conversion_factor
 from erpnext.stock.utils import get_incoming_rate
 
@@ -21,7 +20,7 @@
 	pass
 
 
-class BuyingController(StockController, Subcontracting):
+class BuyingController(StockController):
 	def get_feed(self):
 		if self.get("supplier_name"):
 			return _("From {0} | {1} {2}").format(self.supplier_name, self.currency, self.grand_total)
@@ -52,7 +51,6 @@
 
 			# sub-contracting
 			self.validate_for_subcontracting()
-			self.create_raw_materials_supplied("supplied_items")
 			self.set_landed_cost_voucher_amount()
 
 		if self.doctype in ("Purchase Receipt", "Purchase Invoice"):
@@ -253,11 +251,9 @@
 					)
 
 				qty_in_stock_uom = flt(item.qty * item.conversion_factor)
-				item.rm_supp_cost = self.get_supplied_items_cost(item.name, reset_outgoing_rate)
 				item.valuation_rate = (
 					item.base_net_amount
 					+ item.item_tax_amount
-					+ item.rm_supp_cost
 					+ flt(item.landed_cost_voucher_amount)
 				) / qty_in_stock_uom
 			else:
@@ -313,76 +309,15 @@
 							alert=1,
 						)
 
-	def get_supplied_items_cost(self, item_row_id, reset_outgoing_rate=True):
-		supplied_items_cost = 0.0
-		for d in self.get("supplied_items"):
-			if d.reference_name == item_row_id:
-				if reset_outgoing_rate and frappe.get_cached_value("Item", d.rm_item_code, "is_stock_item"):
-					rate = get_incoming_rate(
-						{
-							"item_code": d.rm_item_code,
-							"warehouse": self.supplier_warehouse,
-							"posting_date": self.posting_date,
-							"posting_time": self.posting_time,
-							"qty": -1 * d.consumed_qty,
-							"serial_no": d.serial_no,
-							"batch_no": d.batch_no,
-						}
-					)
-
-					if rate > 0:
-						d.rate = rate
-
-				d.amount = flt(flt(d.consumed_qty) * flt(d.rate), d.precision("amount"))
-				supplied_items_cost += flt(d.amount)
-
-		return supplied_items_cost
-
 	def validate_for_subcontracting(self):
 		if self.is_subcontracted:
 			if self.doctype in ["Purchase Receipt", "Purchase Invoice"] and not self.supplier_warehouse:
 				frappe.throw(_("Supplier Warehouse mandatory for sub-contracted {0}").format(self.doctype))
-
-			for item in self.get("items"):
-				if item in self.sub_contracted_items and not item.bom:
-					frappe.throw(_("Please select BOM in BOM field for Item {0}").format(item.item_code))
-
-			if self.doctype != "Purchase Order":
-				return
-
-			for row in self.get("supplied_items"):
-				if not row.reserve_warehouse:
-					msg = f"Reserved Warehouse is mandatory for the Item {frappe.bold(row.rm_item_code)} in Raw Materials supplied"
-					frappe.throw(_(msg))
 		else:
 			for item in self.get("items"):
-				if item.bom:
+				if item.get("bom"):
 					item.bom = None
 
-	def create_raw_materials_supplied(self, raw_material_table):
-		if self.is_subcontracted:
-			self.set_materials_for_subcontracted_items(raw_material_table)
-
-		elif self.doctype in ["Purchase Receipt", "Purchase Invoice"]:
-			for item in self.get("items"):
-				item.rm_supp_cost = 0.0
-
-		if not self.is_subcontracted and self.get("supplied_items"):
-			self.set("supplied_items", [])
-
-	@property
-	def sub_contracted_items(self):
-		if not hasattr(self, "_sub_contracted_items"):
-			self._sub_contracted_items = []
-			item_codes = list(set(item.item_code for item in self.get("items")))
-			if item_codes:
-				items = frappe.get_all(
-					"Item", filters={"name": ["in", item_codes], "is_sub_contracted_item": 1}
-				)
-				self._sub_contracted_items = [item.name for item in items]
-
-		return self._sub_contracted_items
-
 	def set_qty_as_per_stock_uom(self):
 		for d in self.get("items"):
 			if d.meta.get_field("stock_qty"):
@@ -502,7 +437,7 @@
 						sle.update(
 							{
 								"incoming_rate": incoming_rate,
-								"recalculate_rate": 1 if (self.is_subcontracted and d.bom) or d.from_warehouse else 0,
+								"recalculate_rate": 1 if (self.is_subcontracted and d.fg_item) or d.from_warehouse else 0,
 							}
 						)
 					sl_entries.append(sle)
@@ -530,7 +465,6 @@
 						)
 					)
 
-		self.make_sl_entries_for_supplier_warehouse(sl_entries)
 		self.make_sl_entries(
 			sl_entries,
 			allow_negative_stock=allow_negative_stock,
@@ -557,25 +491,6 @@
 					)
 
 				po_obj.update_ordered_qty(po_item_rows)
-				if self.is_subcontracted:
-					po_obj.update_reserved_qty_for_subcontract()
-
-	def make_sl_entries_for_supplier_warehouse(self, sl_entries):
-		if hasattr(self, "supplied_items"):
-			for d in self.get("supplied_items"):
-				# negative quantity is passed, as raw material qty has to be decreased
-				# when PR is submitted and it has to be increased when PR is cancelled
-				sl_entries.append(
-					self.get_sl_entries(
-						d,
-						{
-							"item_code": d.rm_item_code,
-							"warehouse": self.supplier_warehouse,
-							"actual_qty": -1 * flt(d.consumed_qty),
-							"dependant_sle_voucher_detail_no": d.reference_name,
-						},
-					)
-				)
 
 	def on_submit(self):
 		if self.get("is_return"):