diff --git a/erpnext/stock/doctype/purchase_receipt/purchase_receipt.py b/erpnext/stock/doctype/purchase_receipt/purchase_receipt.py
index 4e173ff..faa9dd9 100644
--- a/erpnext/stock/doctype/purchase_receipt/purchase_receipt.py
+++ b/erpnext/stock/doctype/purchase_receipt/purchase_receipt.py
@@ -296,7 +296,7 @@
 						if self.is_return or flt(d.item_tax_amount):
 							loss_account = expenses_included_in_valuation
 						else:
-							loss_account = stock_rbnb
+							loss_account = self.get_company_default("default_expense_account")
 
 						gl_entries.append(self.get_gl_dict({
 							"account": loss_account,