[Fix] Allow zero valuation rate if previous sle has zero valuation rate (#13432)

diff --git a/erpnext/stock/stock_ledger.py b/erpnext/stock/stock_ledger.py
index db9c2a6..22db7f1 100644
--- a/erpnext/stock/stock_ledger.py
+++ b/erpnext/stock/stock_ledger.py
@@ -442,7 +442,7 @@
 	last_valuation_rate = frappe.db.sql("""select valuation_rate
 		from `tabStock Ledger Entry`
 		where item_code = %s and warehouse = %s
-		and valuation_rate > 0
+		and valuation_rate >= 0
 		order by posting_date desc, posting_time desc, name desc limit 1""", (item_code, warehouse))
 
 	if not last_valuation_rate: