feature: report for cost of goods sold by item group
diff --git a/erpnext/stock/report/cogs_by_item_group/__init__.py b/erpnext/stock/report/cogs_by_item_group/__init__.py
new file mode 100644
index 0000000..e69de29
--- /dev/null
+++ b/erpnext/stock/report/cogs_by_item_group/__init__.py
diff --git a/erpnext/stock/report/cogs_by_item_group/cogs_by_item_group.js b/erpnext/stock/report/cogs_by_item_group/cogs_by_item_group.js
new file mode 100644
index 0000000..c17da4e
--- /dev/null
+++ b/erpnext/stock/report/cogs_by_item_group/cogs_by_item_group.js
@@ -0,0 +1,46 @@
+// Copyright (c) 2016, Frappe Technologies Pvt. Ltd. and contributors
+// For license information, please see license.txt
+/* eslint-disable */
+
+frappe.query_reports["COGS By Item Group"] = {
+	"filters": [
+    {
+      label: __("Company"),
+      fieldname: "company",
+      fieldtype: "Link",
+      options: "Company",
+      mandatory: true,
+			default: frappe.defaults.get_user_default("Company"),
+    },
+    {
+      label: __("Account"),
+      fieldname: "account",
+      fieldtype: "Link",
+      options: "Account",
+      mandatory: true,
+			get_query() {
+				var company = frappe.query_report.get_filter_value('company');
+				return {
+					"doctype": "Account",
+					"filters": {
+						"company": company,
+					}
+				}
+			},
+    },
+    {
+      label: __("From Date"),
+      fieldname: "from_date",
+      fieldtype: "Date",
+      mandatory: true,
+      default: frappe.datetime.year_start(),
+    },
+    {
+      label: __("To Date"),
+      fieldname: "to_date",
+      fieldtype: "Date",
+      mandatory: true,
+      default: frappe.datetime.get_today(),
+    },
+	]
+};
diff --git a/erpnext/stock/report/cogs_by_item_group/cogs_by_item_group.json b/erpnext/stock/report/cogs_by_item_group/cogs_by_item_group.json
new file mode 100644
index 0000000..a14adf8
--- /dev/null
+++ b/erpnext/stock/report/cogs_by_item_group/cogs_by_item_group.json
@@ -0,0 +1,32 @@
+{
+ "add_total_row": 0,
+ "columns": [],
+ "creation": "2021-06-02 18:59:19.830928",
+ "disable_prepared_report": 0,
+ "disabled": 0,
+ "docstatus": 0,
+ "doctype": "Report",
+ "filters": [],
+ "idx": 0,
+ "is_standard": "Yes",
+ "modified": "2021-06-02 18:59:55.470621",
+ "modified_by": "Administrator",
+ "module": "Stock",
+ "name": "COGS By Item Group",
+ "owner": "Administrator",
+ "prepared_report": 0,
+ "ref_doctype": "GL Entry",
+ "report_name": "COGS By Item Group",
+ "report_type": "Script Report",
+ "roles": [
+  {
+   "role": "Accounts User"
+  },
+  {
+   "role": "Accounts Manager"
+  },
+  {
+   "role": "Auditor"
+  }
+ ]
+}
\ No newline at end of file
diff --git a/erpnext/stock/report/cogs_by_item_group/cogs_by_item_group.py b/erpnext/stock/report/cogs_by_item_group/cogs_by_item_group.py
new file mode 100644
index 0000000..d4ddd59
--- /dev/null
+++ b/erpnext/stock/report/cogs_by_item_group/cogs_by_item_group.py
@@ -0,0 +1,155 @@
+# Copyright (c) 2013, Frappe Technologies Pvt. Ltd. and contributors
+# For license information, please see license.txt
+
+import frappe
+from frappe import _
+from frappe.utils import date_diff
+from collections import OrderedDict
+from erpnext.accounts.report.general_ledger.general_ledger import get_gl_entries
+
+
+def execute(filters=None):
+	print(filters)
+	validate_filters(filters)
+	columns = get_columns()
+	data = get_data(filters)
+	return columns, data
+
+
+def validate_filters(filters):
+	if not filters.get("from_date") and not filters.get("to_date"):
+		frappe.throw(_("{0} and {1} are mandatory").format(frappe.bold(_("From Date")), frappe.bold(_("To Date"))))
+
+	if filters.from_date > filters.to_date:
+		frappe.throw(_("From Date must be before To Date"))
+
+
+def get_columns():
+	return [
+		{
+			'label': 'Item Group',
+			'fieldname': 'item_group',
+			'fieldtype': 'Data',
+			'width': '200'
+		},
+		{
+			'label': 'COGS Debit',
+			'fieldname': 'cogs_debit',
+			'fieldtype': 'Currency',
+			'width': '200'
+		}
+	]
+
+
+def get_data(filters):
+	entries = get_filtered_entries(filters)
+	item_groups_list = frappe.get_all("Item Group", fields=("name", "is_group", "lft", "rgt"))
+	item_groups_dict = get_item_groups_dict(item_groups_list)
+	levels_dict = get_levels_dict(item_groups_dict)
+
+	update_levels_dict(levels_dict)
+	assign_self_values(levels_dict, entries)
+	assign_agg_values(levels_dict)
+	
+	data = []
+	for _, i in levels_dict.items():
+		if i['agg_value'] == 0:
+			continue
+		data.append(get_row(i['name'], i['agg_value'], i['is_group'], i['level']))
+		if i['self_value'] < i['agg_value'] and i['self_value'] > 0:
+			data.append(get_row(i['name'], i['self_value'], 0, i['level'] + 1))
+	return data
+
+
+def get_filtered_entries(filters):
+	gl_entries = get_gl_entries(filters, [])
+	entries = [frappe.get_doc(gle.voucher_type, gle.voucher_no)for gle in gl_entries]
+	filtered_entries = []
+	for entry in entries:
+		posting_date = entry.get("posting_date")
+		from_date = filters.get("from_date")
+		if date_diff(from_date, posting_date) > 0:
+			continue
+		filtered_entries.append(entry)
+	return filtered_entries
+
+
+def append_blank(data):
+	if len(data) == 0:
+		data.append(get_row("", 0, 0, 0))
+
+
+def get_item_groups_dict(item_groups_list):
+	return { (i['lft'],i['rgt']):{'name':i['name'], 'is_group':i['is_group']}
+		for i in item_groups_list }
+
+
+def get_levels_dict(item_groups_dict):
+	lr_list = sorted(item_groups_dict, key=lambda x : x[0])
+	levels = OrderedDict()
+	current_level = 0
+	nesting_r = []
+	for l,r in lr_list:
+		while current_level > 0 and nesting_r[-1] < l:
+			nesting_r.pop()
+			current_level -= 1
+
+		levels[(l,r)] = {
+			'level' : current_level,
+			'name' : item_groups_dict[(l,r)]['name'],
+			'is_group' : item_groups_dict[(l,r)]['is_group']
+		}
+
+		if r - l > 1:
+			current_level += 1
+			nesting_r.append(r)
+	return levels
+
+			
+def update_levels_dict(levels_dict):
+	for k in levels_dict: levels_dict[k].update({'self_value':0, 'agg_value':0})
+
+
+def assign_self_values(levels_dict, entries):
+	names_dict = {v['name']:k for k, v in levels_dict.items()}
+	for entry in entries:
+		items = entry.get("items")
+		items = [] if items is None else items
+		for item in items:
+			qty = item.get("qty")
+			incoming_rate = item.get("incoming_rate")
+			item_group = item.get("item_group")
+			key = names_dict[item_group]
+			levels_dict[key]['self_value'] += (incoming_rate * qty)
+
+
+def assign_agg_values(levels_dict):
+	keys = list(levels_dict.keys())[::-1]
+	prev_level = levels_dict[keys[-1]]['level']
+	accu = [0]
+	for k in keys[:-1]:
+		curr_level = levels_dict[k]['level']
+		if curr_level == prev_level:
+			accu[-1] += levels_dict[k]['self_value']
+			levels_dict[k]['agg_value'] = levels_dict[k]['self_value']
+
+		elif curr_level > prev_level:
+			accu.append(levels_dict[k]['self_value'])
+			levels_dict[k]['agg_value'] = accu[-1]
+
+		elif curr_level < prev_level:
+			accu[-1] += levels_dict[k]['self_value']
+			levels_dict[k]['agg_value'] = accu[-1]
+
+		prev_level = curr_level
+
+	# root node
+	rk = keys[-1]
+	levels_dict[rk]['agg_value'] = sum(accu) + levels_dict[rk]['self_value']
+
+
+def get_row(name:str, value:float, is_bold:int, indent:int):
+	item_group = name
+	if is_bold:
+		item_group = frappe.bold(item_group)
+	return frappe._dict(item_group=item_group, cogs_debit=value, indent=indent)