Merge pull request #46270 from frappe/mergify/bp/version-15-hotfix/pr-46260

fix: do not include opening invoices in billed items to be received report (backport #46260)

erpnext/accounts/report/billed_items_to_be_received/billed_items_to_be_received.py

@@ -27,6 +27,7 @@ def get_report_filters(report_filters):
 		["Purchase Invoice", "docstatus", "=", 1],
 		["Purchase Invoice", "per_received", "<", 100],
 		["Purchase Invoice", "update_stock", "=", 0],
+		["Purchase Invoice", "is_opening", "!=", "Yes"],
 	]
 
 	if report_filters.get("purchase_invoice"):