feat: adjust purchase receipt valuation rate as per purchase invoice rate
diff --git a/erpnext/controllers/buying_controller.py b/erpnext/controllers/buying_controller.py
index 4f7d9ad..603468d 100644
--- a/erpnext/controllers/buying_controller.py
+++ b/erpnext/controllers/buying_controller.py
@@ -265,7 +265,10 @@
 					) / qty_in_stock_uom
 				else:
 					item.valuation_rate = (
-						item.base_net_amount + item.item_tax_amount + flt(item.landed_cost_voucher_amount)
+						item.base_net_amount
+						+ item.item_tax_amount
+						+ flt(item.landed_cost_voucher_amount)
+						+ flt(item.get("adjust_incoming_rate"))
 					) / qty_in_stock_uom
 			else:
 				item.valuation_rate = 0.0