revert(stock): price Moving Average purchase returns at the moving average on repost

Reverts #60368. Keeping the purchase rate on repost lets a back-dated
return take out more value than the warehouse holds, leaving positive qty
at a negative stock value. Transfers from that warehouse then post to
Stock Adjustment. SRBNB clears either way: a purchase return debits it at
the purchase amount and books any gap to the expense account.

erpnext/stock/doctype/purchase_receipt/test_purchase_receipt.py

@@ -5902,50 +5902,6 @@ class TestPurchaseReceipt(FrappeTestCase):
 		self.assertEqual(frappe.db.count("Stock Ledger Entry", {"voucher_no": pr.name}), sle_before)
 		self.assertEqual(frappe.db.count("GL Entry", {"voucher_no": pr.name}), gle_before)
 
-	def test_moving_average_purchase_return_keeps_its_rate_on_repost(self):
-		from erpnext.stock.doctype.stock_entry.stock_entry_utils import make_stock_entry
-
-		item = make_item(properties={"valuation_method": "Moving Average"}).name
-		company = "_Test Company with perpetual inventory"
-		warehouse = "Stores - TCP1"
-
-		pr = make_purchase_receipt(
-			item_code=item,
-			qty=10,
-			rate=100,
-			company=company,
-			warehouse=warehouse,
-			posting_date=add_days(today(), -3),
-		)
-		pr_return = make_purchase_receipt(
-			item_code=item,
-			qty=-5,
-			rate=100,
-			company=company,
-			warehouse=warehouse,
-			is_return=1,
-			return_against=pr.name,
-			posting_date=add_days(today(), -1),
-		)
-
-		make_stock_entry(
-			item_code=item,
-			target=warehouse,
-			qty=10,
-			rate=300,
-			company=company,
-			posting_date=add_days(today(), -5),
-		)
-
-		self.assertEqual(
-			frappe.db.get_value(
-				"Stock Ledger Entry",
-				{"voucher_no": pr_return.name, "is_cancelled": 0},
-				"stock_value_difference",
-			),
-			-500,
-		)
-
 	def test_return_allowed_when_purchase_order_required(self):
 		from erpnext.stock.doctype.purchase_receipt.purchase_receipt import make_purchase_return
 

erpnext/stock/doctype/repost_item_valuation/test_repost_item_valuation.py

@@ -575,10 +575,10 @@ class TestRepostItemValuation(FrappeTestCase, StockTestMixin):
 		return_pr.submit()
 
 		expected_sles = [
-			{"outgoing_rate": 200.0, "stock_value_difference": -80000.0, "qty_after_transaction": 600.0},
-			{"outgoing_rate": 200.0, "stock_value_difference": -20000.0, "qty_after_transaction": 500.0},
-			{"outgoing_rate": 200.0, "stock_value_difference": -60000.0, "qty_after_transaction": 200.0},
-			{"outgoing_rate": 200.0, "stock_value_difference": -20000.0, "qty_after_transaction": 100.0},
+			{"outgoing_rate": 190.0, "valuation_rate": 190.0, "qty_after_transaction": 600.0},
+			{"outgoing_rate": 190.0, "valuation_rate": 190.0, "qty_after_transaction": 500.0},
+			{"outgoing_rate": 190.0, "valuation_rate": 190.0, "qty_after_transaction": 200.0},
+			{"outgoing_rate": 190.0, "valuation_rate": 190.0, "qty_after_transaction": 100.0},
 		]
 
 		for _ in range(2):

erpnext/stock/stock_ledger.py

@@ -1560,7 +1560,6 @@ class update_entries_after:
 
 				if (
 					self.valuation_method == "Moving Average"
-					and sle.voucher_type in ("Delivery Note", "Sales Invoice")
 					and not sle.get("serial_no")
 					and not sle.get("batch_no")
 					and not sle.get("serial_and_batch_bundle")