Merge pull request #32236 from s-aga-r/fix/production-plan/pending-qty

fix: production plan pending-qty
diff --git a/erpnext/manufacturing/doctype/production_plan/production_plan.py b/erpnext/manufacturing/doctype/production_plan/production_plan.py
index aa5c50f..f1d40c2 100644
--- a/erpnext/manufacturing/doctype/production_plan/production_plan.py
+++ b/erpnext/manufacturing/doctype/production_plan/production_plan.py
@@ -198,7 +198,9 @@
 				so_item.parent,
 				so_item.item_code,
 				so_item.warehouse,
-				((so_item.qty - so_item.work_order_qty) * so_item.conversion_factor).as_("pending_qty"),
+				(
+					(so_item.qty - so_item.work_order_qty - so_item.delivered_qty) * so_item.conversion_factor
+				).as_("pending_qty"),
 				so_item.description,
 				so_item.name,
 			)
diff --git a/erpnext/manufacturing/doctype/production_plan/test_production_plan.py b/erpnext/manufacturing/doctype/production_plan/test_production_plan.py
index 1d2d1bd..60e6398 100644
--- a/erpnext/manufacturing/doctype/production_plan/test_production_plan.py
+++ b/erpnext/manufacturing/doctype/production_plan/test_production_plan.py
@@ -12,6 +12,7 @@
 )
 from erpnext.manufacturing.doctype.work_order.work_order import OverProductionError
 from erpnext.manufacturing.doctype.work_order.work_order import make_stock_entry as make_se_from_wo
+from erpnext.selling.doctype.sales_order.sales_order import make_delivery_note
 from erpnext.selling.doctype.sales_order.test_sales_order import make_sales_order
 from erpnext.stock.doctype.item.test_item import create_item, make_item
 from erpnext.stock.doctype.stock_entry.test_stock_entry import make_stock_entry
@@ -610,15 +611,21 @@
 		"""
 		from erpnext.manufacturing.doctype.work_order.test_work_order import make_wo_order_test_record
 
+		make_stock_entry(item_code="_Test Item", target="Work In Progress - _TC", qty=2, basic_rate=100)
 		make_stock_entry(
-			item_code="Raw Material Item 1", target="Work In Progress - _TC", qty=2, basic_rate=100
-		)
-		make_stock_entry(
-			item_code="Raw Material Item 2", target="Work In Progress - _TC", qty=2, basic_rate=100
+			item_code="_Test Item Home Desktop 100", target="Work In Progress - _TC", qty=4, basic_rate=100
 		)
 
-		item = "Test Production Item 1"
-		so = make_sales_order(item_code=item, qty=1)
+		item = "_Test FG Item"
+
+		make_stock_entry(item_code=item, target="_Test Warehouse - _TC", qty=1)
+
+		so = make_sales_order(item_code=item, qty=2)
+
+		dn = make_delivery_note(so.name)
+		dn.items[0].qty = 1
+		dn.save()
+		dn.submit()
 
 		pln = create_production_plan(
 			company=so.company, get_items_from="Sales Order", sales_order=so, skip_getting_mr_items=True