perf: Ignore is_opening column in GL Queries (#45327)

* perf: Ignore is_opening column in GL Queries

* chore: Remove unwanted changes

* chore: Remove unwanted changes

* chore: Remove unwanted changes

* chore: Remove unwanted changes

* chore: Remove unwanted changes

* chore: Remove unwanted changes

(cherry picked from commit 993f40fa43)

# Conflicts:
#	erpnext/accounts/doctype/accounts_settings/accounts_settings.json
#	erpnext/accounts/doctype/accounts_settings/accounts_settings.py

erpnext/accounts/doctype/accounts_settings/accounts_settings.json

@@ -73,6 +73,7 @@
   "reports_tab",
   "remarks_section",
   "general_ledger_remarks_length",
+  "ignore_is_opening_check_for_reporting",
   "column_break_lvjk",
   "receivable_payable_remarks_length"
  ],
@@ -465,12 +466,72 @@
    "label": "Remarks Column Length"
   },
   {
+<<<<<<< HEAD
    "default": "Payment",
    "description": "Only applies for Normal Payments",
    "fieldname": "exchange_gain_loss_posting_date",
    "fieldtype": "Select",
    "label": "Posting Date Inheritance for Exchange Gain / Loss",
    "options": "Invoice\nPayment\nReconciliation Date"
+=======
+   "default": "0",
+   "description": "On enabling this cancellation entries will be posted on the actual cancellation date and reports will consider cancelled entries as well",
+   "fieldname": "enable_immutable_ledger",
+   "fieldtype": "Check",
+   "label": "Enable Immutable Ledger"
+  },
+  {
+   "fieldname": "column_break_gjcc",
+   "fieldtype": "Column Break"
+  },
+  {
+   "default": "0",
+   "description": "Enable this option to calculate daily depreciation by considering the total number of days in the entire depreciation period, (including leap years) while using daily pro-rata based depreciation",
+   "fieldname": "calculate_depr_using_total_days",
+   "fieldtype": "Check",
+   "label": "Calculate daily depreciation using total days in depreciation period"
+  },
+  {
+   "description": "Payment Request created from Sales Order or Purchase Order will be in Draft status. When disabled document will be in unsaved state.",
+   "fieldname": "payment_request_settings",
+   "fieldtype": "Tab Break",
+   "label": "Payment Request"
+  },
+  {
+   "default": "1",
+   "fieldname": "create_pr_in_draft_status",
+   "fieldtype": "Check",
+   "label": "Create in Draft Status"
+  },
+  {
+   "fieldname": "column_break_yuug",
+   "fieldtype": "Column Break"
+  },
+  {
+   "fieldname": "column_break_resa",
+   "fieldtype": "Column Break"
+  },
+  {
+   "default": "15",
+   "description": "Interval should be between 1 to 59 MInutes",
+   "fieldname": "auto_reconciliation_job_trigger",
+   "fieldtype": "Int",
+   "label": "Auto Reconciliation Job Trigger"
+  },
+  {
+   "default": "5",
+   "description": "Documents Processed on each trigger. Queue Size should be between 5 and 100",
+   "fieldname": "reconciliation_queue_size",
+   "fieldtype": "Int",
+   "label": "Reconciliation Queue Size"
+  },
+  {
+   "default": "0",
+   "description": "Ignores legacy Is Opening field in GL Entry that allows adding opening balance post the system is in use while generating reports",
+   "fieldname": "ignore_is_opening_check_for_reporting",
+   "fieldtype": "Check",
+   "label": "Ignore Is Opening check for reporting"
+>>>>>>> 993f40fa43 (perf: Ignore is_opening column in GL Queries (#45327))
   }
  ],
  "icon": "icon-cog",
@@ -478,7 +539,11 @@
  "index_web_pages_for_search": 1,
  "issingle": 1,
  "links": [],
+<<<<<<< HEAD
  "modified": "2025-01-23 13:15:44.077853",
+=======
+ "modified": "2025-01-18 21:24:19.840745",
+>>>>>>> 993f40fa43 (perf: Ignore is_opening column in GL Queries (#45327))
  "modified_by": "Administrator",
  "module": "Accounts",
  "name": "Accounts Settings",

erpnext/accounts/doctype/accounts_settings/accounts_settings.py

@@ -14,6 +14,61 @@ from erpnext.stock.utils import check_pending_reposting
 
 
 class AccountsSettings(Document):
+<<<<<<< HEAD
+=======
+	# begin: auto-generated types
+	# This code is auto-generated. Do not modify anything in this block.
+
+	from typing import TYPE_CHECKING
+
+	if TYPE_CHECKING:
+		from frappe.types import DF
+
+		acc_frozen_upto: DF.Date | None
+		add_taxes_from_item_tax_template: DF.Check
+		allow_multi_currency_invoices_against_single_party_account: DF.Check
+		allow_stale: DF.Check
+		auto_reconcile_payments: DF.Check
+		auto_reconciliation_job_trigger: DF.Int
+		automatically_fetch_payment_terms: DF.Check
+		automatically_process_deferred_accounting_entry: DF.Check
+		book_asset_depreciation_entry_automatically: DF.Check
+		book_deferred_entries_based_on: DF.Literal["Days", "Months"]
+		book_deferred_entries_via_journal_entry: DF.Check
+		book_tax_discount_loss: DF.Check
+		calculate_depr_using_total_days: DF.Check
+		check_supplier_invoice_uniqueness: DF.Check
+		create_pr_in_draft_status: DF.Check
+		credit_controller: DF.Link | None
+		delete_linked_ledger_entries: DF.Check
+		determine_address_tax_category_from: DF.Literal["Billing Address", "Shipping Address"]
+		enable_common_party_accounting: DF.Check
+		enable_fuzzy_matching: DF.Check
+		enable_immutable_ledger: DF.Check
+		enable_party_matching: DF.Check
+		frozen_accounts_modifier: DF.Link | None
+		general_ledger_remarks_length: DF.Int
+		ignore_account_closing_balance: DF.Check
+		ignore_is_opening_check_for_reporting: DF.Check
+		make_payment_via_journal_entry: DF.Check
+		merge_similar_account_heads: DF.Check
+		over_billing_allowance: DF.Currency
+		post_change_gl_entries: DF.Check
+		receivable_payable_remarks_length: DF.Int
+		reconciliation_queue_size: DF.Int
+		role_allowed_to_over_bill: DF.Link | None
+		round_row_wise_tax: DF.Check
+		show_balance_in_coa: DF.Check
+		show_inclusive_tax_in_print: DF.Check
+		show_payment_schedule_in_print: DF.Check
+		show_taxes_as_table_in_print: DF.Check
+		stale_days: DF.Int
+		submit_journal_entries: DF.Check
+		unlink_advance_payment_on_cancelation_of_order: DF.Check
+		unlink_payment_on_cancellation_of_invoice: DF.Check
+	# end: auto-generated types
+
+>>>>>>> 993f40fa43 (perf: Ignore is_opening column in GL Queries (#45327))
 	def validate(self):
 		old_doc = self.get_doc_before_save()
 		clear_cache = False

erpnext/accounts/report/financial_statements.py

@@ -512,12 +512,16 @@ def get_accounting_entries(
 		.where(gl_entry.company == filters.company)
 	)
 
+	ignore_is_opening = frappe.db.get_single_value(
+		"Accounts Settings", "ignore_is_opening_check_for_reporting"
+	)
+
 	if doctype == "GL Entry":
 		query = query.select(gl_entry.posting_date, gl_entry.is_opening, gl_entry.fiscal_year)
 		query = query.where(gl_entry.is_cancelled == 0)
 		query = query.where(gl_entry.posting_date <= to_date)
 
-		if ignore_opening_entries:
+		if ignore_opening_entries and not ignore_is_opening:
 			query = query.where(gl_entry.is_opening == "No")
 	else:
 		query = query.select(gl_entry.closing_date.as_("posting_date"))

erpnext/accounts/report/general_ledger/general_ledger.py

@@ -209,6 +209,10 @@ def get_gl_entries(filters, accounting_dimensions):
 def get_conditions(filters):
 	conditions = []
 
+	ignore_is_opening = frappe.db.get_single_value(
+		"Accounts Settings", "ignore_is_opening_check_for_reporting"
+	)
+
 	if filters.get("account"):
 		filters.account = get_accounts_with_children(filters.account)
 		if filters.account:
@@ -268,9 +272,15 @@ def get_conditions(filters):
 		or filters.get("party")
 		or filters.get("group_by") in ["Group by Account", "Group by Party"]
 	):
-		conditions.append("(posting_date >=%(from_date)s or is_opening = 'Yes')")
+		if not ignore_is_opening:
+			conditions.append("(posting_date >=%(from_date)s or is_opening = 'Yes')")
+		else:
+			conditions.append("posting_date >=%(from_date)s")
 
-	conditions.append("(posting_date <=%(to_date)s or is_opening = 'Yes')")
+	if not ignore_is_opening:
+		conditions.append("(posting_date <=%(to_date)s or is_opening = 'Yes')")
+	else:
+		conditions.append("posting_date <=%(to_date)s")
 
 	if filters.get("project"):
 		conditions.append("project in %(project)s")

erpnext/accounts/report/trial_balance/trial_balance.json

@@ -14,14 +14,14 @@
  "owner": "Administrator", 
  "ref_doctype": "GL Entry", 
  "report_name": "Trial Balance", 
- "report_type": "Script Report", 
+ "report_type": "Script Report",
  "roles": [
   {
    "role": "Accounts User"
-  }, 
+  },
   {
    "role": "Accounts Manager"
-  }, 
+  },
   {
    "role": "Auditor"
   }

erpnext/accounts/report/trial_balance/trial_balance.py

@@ -89,6 +89,10 @@ def get_data(filters):
 	)
 	company_currency = filters.presentation_currency or erpnext.get_company_currency(filters.company)
 
+	ignore_is_opening = frappe.db.get_single_value(
+		"Accounts Settings", "ignore_is_opening_check_for_reporting"
+	)
+
 	if not accounts:
 		return None
 
@@ -102,7 +106,7 @@ def get_data(filters):
 
 	gl_entries_by_account = {}
 
-	opening_balances = get_opening_balances(filters)
+	opening_balances = get_opening_balances(filters, ignore_is_opening)
 
 	# add filter inside list so that the query in financial_statements.py doesn't break
 	if filters.project:
@@ -120,7 +124,13 @@ def get_data(filters):
 		ignore_opening_entries=True,
 	)
 
-	calculate_values(accounts, gl_entries_by_account, opening_balances, filters.get("show_net_values"))
+	calculate_values(
+		accounts,
+		gl_entries_by_account,
+		opening_balances,
+		filters.get("show_net_values"),
+		ignore_is_opening=ignore_is_opening,
+	)
 	accumulate_values_into_parents(accounts, accounts_by_name)
 
 	data = prepare_data(accounts, filters, parent_children_map, company_currency)
@@ -131,15 +141,15 @@ def get_data(filters):
 	return data
 
 
-def get_opening_balances(filters):
+def get_opening_balances(filters, ignore_is_opening):
-	balance_sheet_opening = get_rootwise_opening_balances(filters, "Balance Sheet")
+	balance_sheet_opening = get_rootwise_opening_balances(filters, "Balance Sheet", ignore_is_opening)
-	pl_opening = get_rootwise_opening_balances(filters, "Profit and Loss")
+	pl_opening = get_rootwise_opening_balances(filters, "Profit and Loss", ignore_is_opening)
 
 	balance_sheet_opening.update(pl_opening)
 	return balance_sheet_opening
 
 
-def get_rootwise_opening_balances(filters, report_type):
+def get_rootwise_opening_balances(filters, report_type, ignore_is_opening):
 	gle = []
 
 	last_period_closing_voucher = ""
@@ -165,16 +175,24 @@ def get_rootwise_opening_balances(filters, report_type):
 			report_type,
 			accounting_dimensions,
 			period_closing_voucher=last_period_closing_voucher[0].name,
+			ignore_is_opening=ignore_is_opening,
 		)
 
 		# Report getting generate from the mid of a fiscal year
 		if getdate(last_period_closing_voucher[0].posting_date) < getdate(add_days(filters.from_date, -1)):
 			start_date = add_days(last_period_closing_voucher[0].posting_date, 1)
 			gle += get_opening_balance(
-				"GL Entry", filters, report_type, accounting_dimensions, start_date=start_date
+				"GL Entry",
+				filters,
+				report_type,
+				accounting_dimensions,
+				start_date=start_date,
+				ignore_is_opening=ignore_is_opening,
 			)
 	else:
-		gle = get_opening_balance("GL Entry", filters, report_type, accounting_dimensions)
+		gle = get_opening_balance(
+			"GL Entry", filters, report_type, accounting_dimensions, ignore_is_opening=ignore_is_opening
+		)
 
 	opening = frappe._dict()
 	for d in gle:
@@ -193,7 +211,13 @@ def get_rootwise_opening_balances(filters, report_type):
 
 
 def get_opening_balance(
-	doctype, filters, report_type, accounting_dimensions, period_closing_voucher=None, start_date=None
+	doctype,
+	filters,
+	report_type,
+	accounting_dimensions,
+	period_closing_voucher=None,
+	start_date=None,
+	ignore_is_opening=0,
 ):
 	closing_balance = frappe.qb.DocType(doctype)
 	account = frappe.qb.DocType("Account")
@@ -229,11 +253,16 @@ def get_opening_balance(
 				(closing_balance.posting_date >= start_date)
 				& (closing_balance.posting_date < filters.from_date)
 			)
-			opening_balance = opening_balance.where(closing_balance.is_opening == "No")
+
+			if not ignore_is_opening:
+				opening_balance = opening_balance.where(closing_balance.is_opening == "No")
 		else:
-			opening_balance = opening_balance.where(
+			if not ignore_is_opening:
-				(closing_balance.posting_date < filters.from_date) | (closing_balance.is_opening == "Yes")
+				opening_balance = opening_balance.where(
-			)
+					(closing_balance.posting_date < filters.from_date) | (closing_balance.is_opening == "Yes")
+				)
+			else:
+				opening_balance = opening_balance.where(closing_balance.posting_date < filters.from_date)
 
 	if doctype == "GL Entry":
 		opening_balance = opening_balance.where(closing_balance.is_cancelled == 0)
@@ -304,7 +333,7 @@ def get_opening_balance(
 	return gle
 
 
-def calculate_values(accounts, gl_entries_by_account, opening_balances, show_net_values):
+def calculate_values(accounts, gl_entries_by_account, opening_balances, show_net_values, ignore_is_opening=0):
 	init = {
 		"opening_debit": 0.0,
 		"opening_credit": 0.0,
@@ -322,7 +351,7 @@ def calculate_values(accounts, gl_entries_by_account, opening_balances, show_net
 		d["opening_credit"] = opening_balances.get(d.name, {}).get("opening_credit", 0)
 
 		for entry in gl_entries_by_account.get(d.name, []):
-			if cstr(entry.is_opening) != "Yes":
+			if cstr(entry.is_opening) != "Yes" or ignore_is_opening:
 				d["debit"] += flt(entry.debit)
 				d["credit"] += flt(entry.credit)