diff --git a/erpnext/patches/v14_0/migrate_gl_to_payment_ledger.py b/erpnext/patches/v14_0/migrate_gl_to_payment_ledger.py
index e15aa4a..853a99a 100644
--- a/erpnext/patches/v14_0/migrate_gl_to_payment_ledger.py
+++ b/erpnext/patches/v14_0/migrate_gl_to_payment_ledger.py
@@ -2,7 +2,8 @@
 from frappe import qb
 from frappe.query_builder import Case, CustomFunction
 from frappe.query_builder.custom import ConstantColumn
-from frappe.query_builder.functions import IfNull
+from frappe.query_builder.functions import Count, IfNull
+from frappe.utils import flt
 
 from erpnext.accounts.doctype.accounting_dimension.accounting_dimension import (
 	get_dimensions,
@@ -17,9 +18,9 @@
 			make_dimension_in_accounting_doctypes(dimension, ["Payment Ledger Entry"])
 
 
-def generate_name_for_payment_ledger_entries(gl_entries):
-	for index, entry in enumerate(gl_entries, 1):
-		entry.name = index
+def generate_name_for_payment_ledger_entries(gl_entries, start):
+	for index, entry in enumerate(gl_entries, 0):
+		entry.name = start + index
 
 
 def get_columns():
@@ -81,6 +82,14 @@
 
 
 def execute():
+	"""
+	Description:
+	Migrate records from `tabGL Entry` to `tabPayment Ledger Entry`.
+	Patch is non-resumable. if patch failed or is terminatted abnormally, clear 'tabPayment Ledger Entry' table manually before re-running. Re-running is safe only during V13->V14 update.
+
+	Note: Post successful migration to V14, re-running is NOT-SAFE and SHOULD NOT be attempted.
+	"""
+
 	if frappe.reload_doc("accounts", "doctype", "payment_ledger_entry"):
 		# create accounting dimension fields in Payment Ledger
 		create_accounting_dimension_fields()
@@ -89,52 +98,90 @@
 		account = qb.DocType("Account")
 		ifelse = CustomFunction("IF", ["condition", "then", "else"])
 
-		gl_entries = (
-			qb.from_(gl)
-			.inner_join(account)
-			.on((gl.account == account.name) & (account.account_type.isin(["Receivable", "Payable"])))
-			.select(
-				gl.star,
-				ConstantColumn(1).as_("docstatus"),
-				account.account_type.as_("account_type"),
-				IfNull(
-					ifelse(gl.against_voucher_type == "", None, gl.against_voucher_type), gl.voucher_type
-				).as_("against_voucher_type"),
-				IfNull(ifelse(gl.against_voucher == "", None, gl.against_voucher), gl.voucher_no).as_(
-					"against_voucher_no"
-				),
-				# convert debit/credit to amount
-				Case()
-				.when(account.account_type == "Receivable", gl.debit - gl.credit)
-				.else_(gl.credit - gl.debit)
-				.as_("amount"),
-				# convert debit/credit in account currency to amount in account currency
-				Case()
-				.when(
-					account.account_type == "Receivable",
-					gl.debit_in_account_currency - gl.credit_in_account_currency,
-				)
-				.else_(gl.credit_in_account_currency - gl.debit_in_account_currency)
-				.as_("amount_in_account_currency"),
-			)
-			.where(gl.is_cancelled == 0)
-			.orderby(gl.creation)
-			.run(as_dict=True)
+		# Get Records Count
+		accounts = (
+			qb.from_(account)
+			.select(account.name)
+			.where((account.account_type == "Receivable") | (account.account_type == "Payable"))
+			.orderby(account.name)
 		)
+		un_processed = (
+			qb.from_(gl)
+			.select(Count(gl.name))
+			.where((gl.is_cancelled == 0) & (gl.account.isin(accounts)))
+			.run()
+		)[0][0]
 
-		# primary key(name) for payment ledger records
-		generate_name_for_payment_ledger_entries(gl_entries)
+		if un_processed:
+			print(f"Migrating {un_processed} GL Entries to Payment Ledger")
 
-		# split data into chunks
-		chunk_size = 1000
-		try:
-			for i in range(0, len(gl_entries), chunk_size):
-				insert_query = build_insert_query()
-				insert_chunk_into_payment_ledger(insert_query, gl_entries[i : i + chunk_size])
-				frappe.db.commit()
-		except Exception as err:
-			frappe.db.rollback()
-			ple = qb.DocType("Payment Ledger Entry")
-			qb.from_(ple).delete().where(ple.docstatus >= 0).run()
-			frappe.db.commit()
-			raise err
+			processed = 0
+			last_update_percent = 0
+			batch_size = 5000
+			last_name = None
+
+			while True:
+				if last_name:
+					where_clause = gl.name.gt(last_name) & (gl.is_cancelled == 0)
+				else:
+					where_clause = gl.is_cancelled == 0
+
+				gl_entries = (
+					qb.from_(gl)
+					.inner_join(account)
+					.on((gl.account == account.name) & (account.account_type.isin(["Receivable", "Payable"])))
+					.select(
+						gl.star,
+						ConstantColumn(1).as_("docstatus"),
+						account.account_type.as_("account_type"),
+						IfNull(
+							ifelse(gl.against_voucher_type == "", None, gl.against_voucher_type), gl.voucher_type
+						).as_("against_voucher_type"),
+						IfNull(ifelse(gl.against_voucher == "", None, gl.against_voucher), gl.voucher_no).as_(
+							"against_voucher_no"
+						),
+						# convert debit/credit to amount
+						Case()
+						.when(account.account_type == "Receivable", gl.debit - gl.credit)
+						.else_(gl.credit - gl.debit)
+						.as_("amount"),
+						# convert debit/credit in account currency to amount in account currency
+						Case()
+						.when(
+							account.account_type == "Receivable",
+							gl.debit_in_account_currency - gl.credit_in_account_currency,
+						)
+						.else_(gl.credit_in_account_currency - gl.debit_in_account_currency)
+						.as_("amount_in_account_currency"),
+					)
+					.where(where_clause)
+					.orderby(gl.name)
+					.limit(batch_size)
+					.run(as_dict=True)
+				)
+
+				if gl_entries:
+					last_name = gl_entries[-1].name
+
+					# primary key(name) for payment ledger records
+					generate_name_for_payment_ledger_entries(gl_entries, processed)
+
+					try:
+						insert_query = build_insert_query()
+						insert_chunk_into_payment_ledger(insert_query, gl_entries)
+						frappe.db.commit()
+
+						processed += len(gl_entries)
+
+						# Progress message
+						percent = flt((processed / un_processed) * 100, 2)
+						if percent - last_update_percent > 1:
+							print(f"{percent}% ({processed}) records processed")
+							last_update_percent = percent
+
+					except Exception as err:
+						print("Migration Failed. Clear `tabPayment Ledger Entry` table before re-running")
+						raise err
+				else:
+					break
+			print(f"{processed} records have been sucessfully migrated")