Merge pull request #22644 from deepeshgarg007/dcc_query

fix: Distributed cost center query
diff --git a/erpnext/accounts/report/financial_statements.py b/erpnext/accounts/report/financial_statements.py
index 533685d..ee1d54a 100644
--- a/erpnext/accounts/report/financial_statements.py
+++ b/erpnext/accounts/report/financial_statements.py
@@ -405,12 +405,12 @@
 				FROM `tabDistributed Cost Center`
 				WHERE cost_center IN %(cost_center)s
 				AND parent NOT IN %(cost_center)s
-				AND is_cancelled = 0
 				GROUP BY parent
 			) as DCC_allocation
 			WHERE company=%(company)s
 			{additional_conditions}
 			AND posting_date <= %(to_date)s
+			AND is_cancelled = 0
 			AND cost_center = DCC_allocation.parent
 			""".format(additional_conditions=additional_conditions.replace("and cost_center in %(cost_center)s ", ''))