diff --git a/erpnext/controllers/accounts_controller.py b/erpnext/controllers/accounts_controller.py
index 29ac86cb941..86e4cf684a3 100644
--- a/erpnext/controllers/accounts_controller.py
+++ b/erpnext/controllers/accounts_controller.py
@@ -1328,7 +1328,14 @@ class AccountsController(TransactionBase):
 							)
 						)
 
-<<<<<<< HEAD
+	def is_payable_account(self, reference_doctype, account):
+		if reference_doctype == "Purchase Invoice" or (
+			reference_doctype == "Journal Entry"
+			and frappe.get_cached_value("Account", account, "account_type") == "Payable"
+		):
+			return True
+		return False
+
 	def make_precision_loss_gl_entry(self, gl_entries):
 		round_off_account, round_off_cost_center = get_round_off_account_and_cost_center(
 			self.company, "Purchase Invoice", self.name, self.use_company_roundoff_cost_center
@@ -1355,15 +1362,6 @@ class AccountsController(TransactionBase):
 					}
 				)
 			)
-=======
-	def is_payable_account(self, reference_doctype, account):
-		if reference_doctype == "Purchase Invoice" or (
-			reference_doctype == "Journal Entry"
-			and frappe.get_cached_value("Account", account, "account_type") == "Payable"
-		):
-			return True
-		return False
->>>>>>> 81b574053f (fix: incorrect exc gain/loss for PE against JE for payable accounts)
 
 	def update_against_document_in_jv(self):
 		"""