diff --git a/erpnext/accounts/doctype/tax_withholding_category/tax_withholding_category.py b/erpnext/accounts/doctype/tax_withholding_category/tax_withholding_category.py
index ad3477e..1f2d980 100644
--- a/erpnext/accounts/doctype/tax_withholding_category/tax_withholding_category.py
+++ b/erpnext/accounts/doctype/tax_withholding_category/tax_withholding_category.py
@@ -302,7 +302,7 @@
 		"docstatus": 1,
 	}
 
-	if not tax_details.get("consider_party_ledger_amount") and doctype != "Sales Invoice":
+	if doctype != "Sales Invoice":
 		filters.update(
 			{"apply_tds": 1, "tax_withholding_category": tax_details.get("tax_withholding_category")}
 		)
diff --git a/erpnext/accounts/doctype/tax_withholding_category/test_tax_withholding_category.py b/erpnext/accounts/doctype/tax_withholding_category/test_tax_withholding_category.py
index 1e86cf5..bc4f670 100644
--- a/erpnext/accounts/doctype/tax_withholding_category/test_tax_withholding_category.py
+++ b/erpnext/accounts/doctype/tax_withholding_category/test_tax_withholding_category.py
@@ -110,9 +110,9 @@
 		invoices.append(pi1)
 
 		# Cumulative threshold is 30000
-		# Threshold calculation should be on both the invoices
-		# TDS should be applied only on 1000
-		self.assertEqual(pi1.taxes[0].tax_amount, 1000)
+		# Threshold calculation should be only on the Second invoice
+		# Second didn't breach, no TDS should be applied
+		self.assertEqual(pi1.taxes, [])
 
 		for d in reversed(invoices):
 			d.cancel()
diff --git a/erpnext/assets/doctype/asset/test_asset.py b/erpnext/assets/doctype/asset/test_asset.py
index 203612f..f3a9ba0 100644
--- a/erpnext/assets/doctype/asset/test_asset.py
+++ b/erpnext/assets/doctype/asset/test_asset.py
@@ -691,7 +691,7 @@
 		)
 
 		self.assertEqual(asset.status, "Draft")
-		expected_schedules = [["2032-12-31", 30000.0, 77095.89], ["2033-06-06", 12904.11, 90000.0]]
+		expected_schedules = [["2032-12-31", 42904.11, 90000.0]]
 		schedules = [
 			[cstr(d.schedule_date), flt(d.depreciation_amount, 2), d.accumulated_depreciation_amount]
 			for d in get_depr_schedule(asset.name, "Draft")
diff --git a/erpnext/assets/doctype/asset_depreciation_schedule/asset_depreciation_schedule.py b/erpnext/assets/doctype/asset_depreciation_schedule/asset_depreciation_schedule.py
index 116593a..ad5ec3d 100644
--- a/erpnext/assets/doctype/asset_depreciation_schedule/asset_depreciation_schedule.py
+++ b/erpnext/assets/doctype/asset_depreciation_schedule/asset_depreciation_schedule.py
@@ -337,7 +337,7 @@
 				depreciation_amount += value_after_depreciation - row.expected_value_after_useful_life
 				skip_row = True
 
-			if depreciation_amount > 0:
+			if flt(depreciation_amount, asset_doc.precision("gross_purchase_amount")) > 0:
 				self.add_depr_schedule_row(
 					schedule_date,
 					depreciation_amount,
@@ -521,9 +521,11 @@
 		)
 	# if the Depreciation Schedule is being prepared for the first time
 	else:
-		return (flt(asset.gross_purchase_amount) - flt(row.expected_value_after_useful_life)) / flt(
-			row.total_number_of_depreciations
-		)
+		return (
+			flt(asset.gross_purchase_amount)
+			- flt(asset.opening_accumulated_depreciation)
+			- flt(row.expected_value_after_useful_life)
+		) / flt(row.total_number_of_depreciations - asset.number_of_depreciations_booked)
 
 
 def get_wdv_or_dd_depr_amount(
diff --git a/erpnext/patches/v13_0/update_amt_in_work_order_required_items.py b/erpnext/patches/v13_0/update_amt_in_work_order_required_items.py
index e37f291..64170ed 100644
--- a/erpnext/patches/v13_0/update_amt_in_work_order_required_items.py
+++ b/erpnext/patches/v13_0/update_amt_in_work_order_required_items.py
@@ -7,4 +7,6 @@
 	frappe.reload_doc("manufacturing", "doctype", "work_order")
 	frappe.reload_doc("manufacturing", "doctype", "work_order_item")
 
-	frappe.db.sql("""UPDATE `tabWork Order Item` SET amount = rate * required_qty""")
+	frappe.db.sql(
+		"""UPDATE `tabWork Order Item` SET amount = ifnull(rate, 0.0) * ifnull(required_qty, 0.0)"""
+	)
diff --git a/erpnext/public/js/controllers/accounts.js b/erpnext/public/js/controllers/accounts.js
index d943126..47b88a0 100644
--- a/erpnext/public/js/controllers/accounts.js
+++ b/erpnext/public/js/controllers/accounts.js
@@ -91,6 +91,12 @@
 });
 
 frappe.ui.form.on('Purchase Invoice', {
+	setup: (frm) => {
+		frm.make_methods = {
+			'Landed Cost Voucher': function () { frm.trigger('create_landedcost_voucher') },
+		}
+	},
+
 	mode_of_payment: function(frm) {
 		get_payment_mode_account(frm, frm.doc.mode_of_payment, function(account){
 			frm.set_value('cash_bank_account', account);
@@ -99,6 +105,20 @@
 
 	payment_terms_template: function() {
 		cur_frm.trigger("disable_due_date");
+	},
+
+	create_landedcost_voucher: function (frm) {
+		let lcv = frappe.model.get_new_doc('Landed Cost Voucher');
+		lcv.company = frm.doc.company;
+
+		let lcv_receipt = frappe.model.get_new_doc('Landed Cost Purchase Invoice');
+		lcv_receipt.receipt_document_type = 'Purchase Invoice';
+		lcv_receipt.receipt_document = frm.doc.name;
+		lcv_receipt.supplier = frm.doc.supplier;
+		lcv_receipt.grand_total = frm.doc.grand_total;
+		lcv.purchase_receipts = [lcv_receipt];
+
+		frappe.set_route("Form", lcv.doctype, lcv.name);
 	}
 });
 
diff --git a/erpnext/selling/doctype/quotation/quotation.py b/erpnext/selling/doctype/quotation/quotation.py
index 693fc92..61969fe 100644
--- a/erpnext/selling/doctype/quotation/quotation.py
+++ b/erpnext/selling/doctype/quotation/quotation.py
@@ -288,7 +288,7 @@
 			)
 
 		# sales team
-		for d in customer.get("sales_team"):
+		for d in customer.get("sales_team") or []:
 			target.append(
 				"sales_team",
 				{
diff --git a/erpnext/stock/doctype/pick_list/pick_list.py b/erpnext/stock/doctype/pick_list/pick_list.py
index 46d6e9e..74927c7 100644
--- a/erpnext/stock/doctype/pick_list/pick_list.py
+++ b/erpnext/stock/doctype/pick_list/pick_list.py
@@ -29,6 +29,7 @@
 		self.validate_for_qty()
 
 	def before_save(self):
+		self.update_status()
 		self.set_item_locations()
 
 		# set percentage picked in SO
@@ -89,20 +90,20 @@
 		self.update_reference_qty()
 		self.update_sales_order_picking_status()
 
-	def update_status(self, status=None, update_modified=True):
+	def update_status(self, status=None):
 		if not status:
 			if self.docstatus == 0:
 				status = "Draft"
 			elif self.docstatus == 1:
-				if self.status == "Draft":
-					status = "Open"
-				elif target_document_exists(self.name, self.purpose):
+				if target_document_exists(self.name, self.purpose):
 					status = "Completed"
+				else:
+					status = "Open"
 			elif self.docstatus == 2:
 				status = "Cancelled"
 
 		if status:
-			frappe.db.set_value("Pick List", self.name, "status", status, update_modified=update_modified)
+			self.db_set("status", status)
 
 	def update_reference_qty(self):
 		packed_items = []
diff --git a/erpnext/stock/utils.py b/erpnext/stock/utils.py
index fb52697..10654dd 100644
--- a/erpnext/stock/utils.py
+++ b/erpnext/stock/utils.py
@@ -256,8 +256,6 @@
 	if isinstance(args, str):
 		args = json.loads(args)
 
-	voucher_no = args.get("voucher_no") or args.get("name")
-
 	in_rate = None
 	if (args.get("serial_no") or "").strip():
 		in_rate = get_avg_purchase_rate(args.get("serial_no"))
@@ -280,12 +278,13 @@
 				in_rate = (
 					_get_fifo_lifo_rate(previous_stock_queue, args.get("qty") or 0, valuation_method)
 					if previous_stock_queue
-					else 0
+					else None
 				)
 		elif valuation_method == "Moving Average":
-			in_rate = previous_sle.get("valuation_rate") or 0
+			in_rate = previous_sle.get("valuation_rate")
 
 	if in_rate is None:
+		voucher_no = args.get("voucher_no") or args.get("name")
 		in_rate = get_valuation_rate(
 			args.get("item_code"),
 			args.get("warehouse"),
diff --git a/erpnext/subcontracting/doctype/subcontracting_receipt/subcontracting_receipt.js b/erpnext/subcontracting/doctype/subcontracting_receipt/subcontracting_receipt.js
index 45289b1..4bf008a 100644
--- a/erpnext/subcontracting/doctype/subcontracting_receipt/subcontracting_receipt.js
+++ b/erpnext/subcontracting/doctype/subcontracting_receipt/subcontracting_receipt.js
@@ -76,26 +76,14 @@
 			}
 		});
 
-		let batch_no_field = frm.get_docfield("items", "batch_no");
+		let batch_no_field = frm.get_docfield('items', 'batch_no');
 		if (batch_no_field) {
 			batch_no_field.get_route_options_for_new_doc = function(row) {
 				return {
-					"item": row.doc.item_code
+					'item': row.doc.item_code
 				}
 			};
 		}
-
-		frappe.db.get_single_value('Buying Settings', 'backflush_raw_materials_of_subcontract_based_on').then(val => {
-			if (val == 'Material Transferred for Subcontract') {
-				frm.fields_dict['supplied_items'].grid.grid_rows.forEach((grid_row) => {
-					grid_row.docfields.forEach((df) => {
-						if (df.fieldname == 'consumed_qty') {
-							df.read_only = 0;
-						}
-					});
-				});
-			}
-		});
 	},
 
 	refresh: (frm) => {
@@ -157,6 +145,8 @@
 					}
 				});
 			}, __('Get Items From'));
+
+			frm.fields_dict.supplied_items.grid.update_docfield_property('consumed_qty', 'read_only', frm.doc.__onload && frm.doc.__onload.backflush_based_on === 'BOM');
 		}
 	},
 
diff --git a/erpnext/subcontracting/doctype/subcontracting_receipt/subcontracting_receipt.py b/erpnext/subcontracting/doctype/subcontracting_receipt/subcontracting_receipt.py
index 2c84262..416f4f8 100644
--- a/erpnext/subcontracting/doctype/subcontracting_receipt/subcontracting_receipt.py
+++ b/erpnext/subcontracting/doctype/subcontracting_receipt/subcontracting_receipt.py
@@ -28,6 +28,14 @@
 			},
 		]
 
+	def onload(self):
+		self.set_onload(
+			"backflush_based_on",
+			frappe.db.get_single_value(
+				"Buying Settings", "backflush_raw_materials_of_subcontract_based_on"
+			),
+		)
+
 	def update_status_updater_args(self):
 		if cint(self.is_return):
 			self.status_updater.extend(