diff --git a/erpnext/stock/doctype/purchase_receipt/purchase_receipt.py b/erpnext/stock/doctype/purchase_receipt/purchase_receipt.py
index c7e36e9..07a8421 100644
--- a/erpnext/stock/doctype/purchase_receipt/purchase_receipt.py
+++ b/erpnext/stock/doctype/purchase_receipt/purchase_receipt.py
@@ -13,6 +13,7 @@
 import erpnext
 from erpnext.accounts.utils import get_account_currency
 from erpnext.assets.doctype.asset.asset import get_asset_account, is_cwip_accounting_enabled
+from erpnext.assets.doctype.asset_category.asset_category import get_asset_category_account
 from erpnext.buying.utils import check_on_hold_or_closed_status
 from erpnext.controllers.buying_controller import BuyingController
 from erpnext.stock.doctype.delivery_note.delivery_note import make_inter_company_transaction
@@ -674,15 +675,16 @@
 				landed_cost_entries = get_item_account_wise_additional_cost(self.name)
 
 				if d.is_fixed_asset:
-					account_type = (
-						"capital_work_in_progress_account"
-						if is_cwip_accounting_enabled(d.asset_category)
-						else "fixed_asset_account"
-					)
-
-					stock_asset_account_name = get_asset_account(
-						account_type, asset_category=d.asset_category, company=self.company
-					)
+					if is_cwip_accounting_enabled(d.asset_category):
+						stock_asset_account_name = get_asset_account(
+							"capital_work_in_progress_account",
+							asset_category=d.asset_category,
+							company=self.company,
+						)
+					else:
+						stock_asset_account_name = get_asset_category_account(
+							"fixed_asset_account", asset_category=d.asset_category, company=self.company
+						)
 
 					stock_value_diff = (
 						flt(d.base_net_amount)