Merge pull request #32802 from s-aga-r/fix/github-issue/29006

fix: `Material Consumption` option in case of `Skip Transfer to WIP` in WO
diff --git a/erpnext/controllers/accounts_controller.py b/erpnext/controllers/accounts_controller.py
index b1a4ebb..216c9f4 100644
--- a/erpnext/controllers/accounts_controller.py
+++ b/erpnext/controllers/accounts_controller.py
@@ -151,6 +151,7 @@
 		self.validate_inter_company_reference()
 
 		self.disable_pricing_rule_on_internal_transfer()
+		self.disable_tax_included_prices_for_internal_transfer()
 		self.set_incoming_rate()
 
 		if self.meta.get_field("currency"):
@@ -226,7 +227,7 @@
 		for item in self.get("items"):
 			if item.get("enable_deferred_revenue") or item.get("enable_deferred_expense"):
 				if not item.get(field_map.get(self.doctype)):
-					default_deferred_account = frappe.db.get_value(
+					default_deferred_account = frappe.get_cached_value(
 						"Company", self.company, "default_" + field_map.get(self.doctype)
 					)
 					if not default_deferred_account:
@@ -398,6 +399,20 @@
 				alert=1,
 			)
 
+	def disable_tax_included_prices_for_internal_transfer(self):
+		if self.is_internal_transfer():
+			tax_updated = False
+			for tax in self.get("taxes"):
+				if tax.get("included_in_print_rate"):
+					tax.included_in_print_rate = 0
+					tax_updated = True
+
+			if tax_updated:
+				frappe.msgprint(
+					_("Disabled tax included prices since this {} is an internal transfer").format(self.doctype),
+					alert=1,
+				)
+
 	def validate_due_date(self):
 		if self.get("is_pos"):
 			return
@@ -661,7 +676,7 @@
 
 	def validate_enabled_taxes_and_charges(self):
 		taxes_and_charges_doctype = self.meta.get_options("taxes_and_charges")
-		if frappe.db.get_value(taxes_and_charges_doctype, self.taxes_and_charges, "disabled"):
+		if frappe.get_cached_value(taxes_and_charges_doctype, self.taxes_and_charges, "disabled"):
 			frappe.throw(
 				_("{0} '{1}' is disabled").format(taxes_and_charges_doctype, self.taxes_and_charges)
 			)
@@ -669,7 +684,7 @@
 	def validate_tax_account_company(self):
 		for d in self.get("taxes"):
 			if d.account_head:
-				tax_account_company = frappe.db.get_value("Account", d.account_head, "company")
+				tax_account_company = frappe.get_cached_value("Account", d.account_head, "company")
 				if tax_account_company != self.company:
 					frappe.throw(
 						_("Row #{0}: Account {1} does not belong to company {2}").format(
@@ -914,7 +929,9 @@
 					party_account = self.credit_to if is_purchase_invoice else self.debit_to
 					party_type = "Supplier" if is_purchase_invoice else "Customer"
 
-					gain_loss_account = frappe.db.get_value("Company", self.company, "exchange_gain_loss_account")
+					gain_loss_account = frappe.get_cached_value(
+						"Company", self.company, "exchange_gain_loss_account"
+					)
 					if not gain_loss_account:
 						frappe.throw(
 							_("Please set default Exchange Gain/Loss Account in Company {}").format(self.get("company"))
@@ -1011,7 +1028,7 @@
 							else self.grand_total
 						),
 						"outstanding_amount": self.outstanding_amount,
-						"difference_account": frappe.db.get_value(
+						"difference_account": frappe.get_cached_value(
 							"Company", self.company, "exchange_gain_loss_account"
 						),
 						"exchange_gain_loss": flt(d.get("exchange_gain_loss")),
@@ -1379,7 +1396,7 @@
 	@property
 	def company_abbr(self):
 		if not hasattr(self, "_abbr"):
-			self._abbr = frappe.db.get_value("Company", self.company, "abbr")
+			self._abbr = frappe.get_cached_value("Company", self.company, "abbr")
 
 		return self._abbr
 
@@ -1765,7 +1782,7 @@
 		"""
 
 		if self.is_internal_transfer() and not self.unrealized_profit_loss_account:
-			unrealized_profit_loss_account = frappe.db.get_value(
+			unrealized_profit_loss_account = frappe.get_cached_value(
 				"Company", self.company, "unrealized_profit_loss_account"
 			)
 
@@ -1880,7 +1897,9 @@
 
 @frappe.whitelist()
 def get_tax_rate(account_head):
-	return frappe.db.get_value("Account", account_head, ["tax_rate", "account_name"], as_dict=True)
+	return frappe.get_cached_value(
+		"Account", account_head, ["tax_rate", "account_name"], as_dict=True
+	)
 
 
 @frappe.whitelist()
@@ -1889,7 +1908,7 @@
 		return {}
 
 	if tax_template and company:
-		tax_template_company = frappe.db.get_value(master_doctype, tax_template, "company")
+		tax_template_company = frappe.get_cached_value(master_doctype, tax_template, "company")
 		if tax_template_company == company:
 			return
 
diff --git a/erpnext/controllers/sales_and_purchase_return.py b/erpnext/controllers/sales_and_purchase_return.py
index 0054edb..39ef68a 100644
--- a/erpnext/controllers/sales_and_purchase_return.py
+++ b/erpnext/controllers/sales_and_purchase_return.py
@@ -326,7 +326,7 @@
 	from erpnext.stock.doctype.serial_no.serial_no import get_serial_nos
 
 	company = frappe.db.get_value("Delivery Note", source_name, "company")
-	default_warehouse_for_sales_return = frappe.db.get_value(
+	default_warehouse_for_sales_return = frappe.get_cached_value(
 		"Company", company, "default_warehouse_for_sales_return"
 	)
 
@@ -340,11 +340,11 @@
 
 			# look for Print Heading "Credit Note"
 			if not doc.select_print_heading:
-				doc.select_print_heading = frappe.db.get_value("Print Heading", _("Credit Note"))
+				doc.select_print_heading = frappe.get_cached_value("Print Heading", _("Credit Note"))
 
 		elif doctype == "Purchase Invoice":
 			# look for Print Heading "Debit Note"
-			doc.select_print_heading = frappe.db.get_value("Print Heading", _("Debit Note"))
+			doc.select_print_heading = frappe.get_cached_value("Print Heading", _("Debit Note"))
 
 		for tax in doc.get("taxes") or []:
 			if tax.charge_type == "Actual":
diff --git a/erpnext/controllers/stock_controller.py b/erpnext/controllers/stock_controller.py
index 98dc586..1e4fabe 100644
--- a/erpnext/controllers/stock_controller.py
+++ b/erpnext/controllers/stock_controller.py
@@ -57,7 +57,7 @@
 			make_reverse_gl_entries(voucher_type=self.doctype, voucher_no=self.name)
 
 		provisional_accounting_for_non_stock_items = cint(
-			frappe.db.get_value(
+			frappe.get_cached_value(
 				"Company", self.company, "enable_provisional_accounting_for_non_stock_items"
 			)
 		)
@@ -200,7 +200,7 @@
 				elif self.get("is_internal_supplier"):
 					warehouse_asset_account = warehouse_account[item_row.get("warehouse")]["account"]
 
-				expense_account = frappe.db.get_value("Company", self.company, "default_expense_account")
+				expense_account = frappe.get_cached_value("Company", self.company, "default_expense_account")
 
 				gl_list.append(
 					self.get_gl_dict(
@@ -235,7 +235,7 @@
 
 		if warehouse_with_no_account:
 			for wh in warehouse_with_no_account:
-				if frappe.db.get_value("Warehouse", wh, "company"):
+				if frappe.get_cached_value("Warehouse", wh, "company"):
 					frappe.throw(
 						_(
 							"Warehouse {0} is not linked to any account, please mention the account in the warehouse record or set default inventory account in company {1}."
@@ -449,15 +449,15 @@
 
 				# Get value based on doctype name
 				if not sl_dict.get(dimension.target_fieldname):
-					fieldname = frappe.get_cached_value(
-						"DocField", {"parent": self.doctype, "options": dimension.fetch_from_parent}, "fieldname"
+					fieldname = next(
+						(
+							field.fieldname
+							for field in frappe.get_meta(self.doctype).fields
+							if field.options == dimension.fetch_from_parent
+						),
+						None,
 					)
 
-					if not fieldname:
-						fieldname = frappe.get_cached_value(
-							"Custom Field", {"dt": self.doctype, "options": dimension.fetch_from_parent}, "fieldname"
-						)
-
 					if fieldname and self.get(fieldname):
 						sl_dict[dimension.target_fieldname] = self.get(fieldname)
 
diff --git a/erpnext/controllers/subcontracting_controller.py b/erpnext/controllers/subcontracting_controller.py
index 8d67e30..7819fa5 100644
--- a/erpnext/controllers/subcontracting_controller.py
+++ b/erpnext/controllers/subcontracting_controller.py
@@ -100,7 +100,7 @@
 			and self._doc_before_save
 		):
 			for row in self._doc_before_save.get("items"):
-				item_dict[row.name] = (row.item_code, row.qty)
+				item_dict[row.name] = (row.item_code, row.received_qty or row.qty)
 
 		return item_dict
 
@@ -118,7 +118,9 @@
 
 		for row in self.items:
 			self.__reference_name.append(row.name)
-			if (row.name not in item_dict) or (row.item_code, row.qty) != item_dict[row.name]:
+			if (row.name not in item_dict) or (row.item_code, row.received_qty or row.qty) != item_dict[
+				row.name
+			]:
 				self.__changed_name.append(row.name)
 
 			if item_dict.get(row.name):
@@ -461,12 +463,13 @@
 
 	def __get_qty_based_on_material_transfer(self, item_row, transfer_item):
 		key = (item_row.item_code, item_row.get(self.subcontract_data.order_field))
+		item_qty = item_row.received_qty or item_row.qty
 
-		if self.qty_to_be_received == item_row.qty:
+		if self.qty_to_be_received.get(key) == item_qty:
 			return transfer_item.qty
 
 		if self.qty_to_be_received:
-			qty = (flt(item_row.qty) * flt(transfer_item.qty)) / flt(self.qty_to_be_received.get(key, 0))
+			qty = (flt(item_qty) * flt(transfer_item.qty)) / flt(self.qty_to_be_received.get(key, 0))
 			transfer_item.item_details.required_qty = transfer_item.qty
 
 			if transfer_item.serial_no or frappe.get_cached_value(
@@ -491,7 +494,11 @@
 				for bom_item in self.__get_materials_from_bom(
 					row.item_code, row.bom, row.get("include_exploded_items")
 				):
-					qty = flt(bom_item.qty_consumed_per_unit) * flt(row.qty) * row.conversion_factor
+					qty = (
+						flt(bom_item.qty_consumed_per_unit)
+						* flt(row.received_qty or row.qty)
+						* row.conversion_factor
+					)
 					bom_item.main_item_code = row.item_code
 					self.__update_reserve_warehouse(bom_item, row)
 					self.__set_alternative_item(bom_item)
diff --git a/erpnext/controllers/taxes_and_totals.py b/erpnext/controllers/taxes_and_totals.py
index 81de682..c6a634b 100644
--- a/erpnext/controllers/taxes_and_totals.py
+++ b/erpnext/controllers/taxes_and_totals.py
@@ -1056,7 +1056,7 @@
 		company_currency = erpnext.get_company_currency(self.doc.company)
 		for d in self.doc.get(self.tax_field):
 			if not d.account_currency:
-				account_currency = frappe.db.get_value("Account", d.expense_account, "account_currency")
+				account_currency = frappe.get_cached_value("Account", d.expense_account, "account_currency")
 				d.account_currency = account_currency or company_currency
 
 	def set_exchange_rate(self):
diff --git a/erpnext/controllers/trends.py b/erpnext/controllers/trends.py
index 1d6c5dc..1fb722e 100644
--- a/erpnext/controllers/trends.py
+++ b/erpnext/controllers/trends.py
@@ -80,7 +80,7 @@
 	if conditions.get("trans") == "Quotation" and filters.get("group_by") == "Customer":
 		cond += " and t1.quotation_to = 'Customer'"
 
-	year_start_date, year_end_date = frappe.db.get_value(
+	year_start_date, year_end_date = frappe.get_cached_value(
 		"Fiscal Year", filters.get("fiscal_year"), ["year_start_date", "year_end_date"]
 	)
 
@@ -275,7 +275,7 @@
 	from dateutil.relativedelta import relativedelta
 
 	if not year_start_date:
-		year_start_date, year_end_date = frappe.db.get_value(
+		year_start_date, year_end_date = frappe.get_cached_value(
 			"Fiscal Year", fiscal_year, ["year_start_date", "year_end_date"]
 		)
 
diff --git a/erpnext/stock/doctype/delivery_note/test_delivery_note.py b/erpnext/stock/doctype/delivery_note/test_delivery_note.py
index 1b9f168..d747383 100644
--- a/erpnext/stock/doctype/delivery_note/test_delivery_note.py
+++ b/erpnext/stock/doctype/delivery_note/test_delivery_note.py
@@ -1050,9 +1050,22 @@
 			do_not_submit=True,
 		)
 
+		dn.append(
+			"taxes",
+			{
+				"charge_type": "On Net Total",
+				"account_head": "_Test Account Service Tax - _TC",
+				"description": "Tax 1",
+				"rate": 14,
+				"cost_center": "_Test Cost Center - _TC",
+				"included_in_print_rate": 1,
+			},
+		)
+
 		self.assertEqual(dn.items[0].rate, 500)  # haven't saved yet
 		dn.save()
 		self.assertEqual(dn.ignore_pricing_rule, 1)
+		self.assertEqual(dn.taxes[0].included_in_print_rate, 0)
 
 		# rate should reset to incoming rate
 		self.assertEqual(dn.items[0].rate, rate)
@@ -1063,6 +1076,7 @@
 		dn.save()
 
 		self.assertEqual(dn.items[0].rate, rate)
+		self.assertEqual(dn.items[0].net_rate, rate)
 
 	def test_internal_transfer_precision_gle(self):
 		from erpnext.selling.doctype.customer.test_customer import create_internal_customer
diff --git a/erpnext/subcontracting/doctype/subcontracting_receipt/subcontracting_receipt.py b/erpnext/subcontracting/doctype/subcontracting_receipt/subcontracting_receipt.py
index bce5360..c7f592b 100644
--- a/erpnext/subcontracting/doctype/subcontracting_receipt/subcontracting_receipt.py
+++ b/erpnext/subcontracting/doctype/subcontracting_receipt/subcontracting_receipt.py
@@ -58,6 +58,7 @@
 	def before_validate(self):
 		super(SubcontractingReceipt, self).before_validate()
 		self.set_items_bom()
+		self.set_received_qty()
 		self.set_items_cost_center()
 		self.set_items_expense_account()
 
@@ -212,6 +213,10 @@
 						"bom",
 					)
 
+	def set_received_qty(self):
+		for item in self.items:
+			item.received_qty = flt(item.qty) + flt(item.rejected_qty)
+
 	def set_items_cost_center(self):
 		if self.company:
 			cost_center = frappe.get_cached_value("Company", self.company, "cost_center")
diff --git a/erpnext/subcontracting/doctype/subcontracting_receipt/test_subcontracting_receipt.py b/erpnext/subcontracting/doctype/subcontracting_receipt/test_subcontracting_receipt.py
index 34e7842..ca72ddf 100644
--- a/erpnext/subcontracting/doctype/subcontracting_receipt/test_subcontracting_receipt.py
+++ b/erpnext/subcontracting/doctype/subcontracting_receipt/test_subcontracting_receipt.py
@@ -468,6 +468,65 @@
 		scr.cancel()
 		self.assertTrue(get_gl_entries("Subcontracting Receipt", scr.name))
 
+	def test_supplied_items_consumed_qty(self):
+		# Set Backflush Based On as "Material Transferred for Subcontracting" to transfer RM's more than the required qty
+		set_backflush_based_on("Material Transferred for Subcontract")
+
+		# Create Material Receipt for RM's
+		make_stock_entry(
+			item_code="_Test Item", qty=100, target="_Test Warehouse 1 - _TC", basic_rate=100
+		)
+		make_stock_entry(
+			item_code="_Test Item Home Desktop 100",
+			qty=100,
+			target="_Test Warehouse 1 - _TC",
+			basic_rate=100,
+		)
+
+		service_items = [
+			{
+				"warehouse": "_Test Warehouse - _TC",
+				"item_code": "Subcontracted Service Item 1",
+				"qty": 10,
+				"rate": 100,
+				"fg_item": "_Test FG Item",
+				"fg_item_qty": 10,
+			},
+		]
+
+		# Create Subcontracting Order
+		sco = get_subcontracting_order(service_items=service_items)
+
+		# Transfer RM's
+		rm_items = get_rm_items(sco.supplied_items)
+		rm_items[0]["qty"] = 20  # Extra 10 Qty
+		itemwise_details = make_stock_in_entry(rm_items=rm_items)
+		make_stock_transfer_entry(
+			sco_no=sco.name,
+			rm_items=rm_items,
+			itemwise_details=copy.deepcopy(itemwise_details),
+		)
+
+		# Create Subcontracting Receipt
+		scr = make_subcontracting_receipt(sco.name)
+		scr.rejected_warehouse = "_Test Warehouse 1 - _TC"
+
+		scr.items[0].qty = 5  # Accepted Qty
+		scr.items[0].rejected_qty = 3
+		scr.save()
+
+		# consumed_qty should be ((received_qty) * (transfered_qty / qty)) = ((5 + 3) * (20 / 10)) = 16
+		self.assertEqual(scr.supplied_items[0].consumed_qty, 16)
+
+		# Set Backflush Based On as "BOM"
+		set_backflush_based_on("BOM")
+
+		scr.items[0].rejected_qty = 4
+		scr.save()
+
+		# consumed_qty should be ((received_qty) * (qty_consumed_per_unit)) = ((5 + 4) * (1)) = 9
+		self.assertEqual(scr.supplied_items[0].consumed_qty, 9)
+
 
 def make_return_subcontracting_receipt(**args):
 	args = frappe._dict(args)
diff --git a/erpnext/translations/de.csv b/erpnext/translations/de.csv
index ca16403..0caea25 100644
--- a/erpnext/translations/de.csv
+++ b/erpnext/translations/de.csv
@@ -9899,3 +9899,7 @@
 Website Item,Webseiten-Artikel,
 Update Property,Eigenschaft aktualisieren,
 Recurring Sales Invoice,Wiederkehrende Ausgangsrechnung,
+Total Asset,Aktiva,
+Total Liability,Verbindlichkeiten,
+Total Equity,Eigenkapital,
+Warehouse wise Stock Value,Warenwert nach Lager,