perf: Performance optmization for Purchase Invoice submission (backport #40263)

[mergify]

Performance optimization for Purchase Invoice submission and cancellation

This PR mainly tries to optimize the Purchase Invoice where there are a large number of service items in the invoice and provisional accounting is enabled.

Reported Usecase:
Number of service items in Purchase Invoice: 2750
Submit Time: ~10 mins
Cancel Time: > 20 mins (cancelled the job)

After Optimization:
Submit Time: ~2 mins
Cancel Time: ~30 secs

---

This is an automatic backport of pull request #40263 done by [Mergify](https://mergify.com).

[mergify]

Cherry-pick of d7b738f has failed:

On branch mergify/bp/version-15-hotfix/pr-40263
Your branch is up to date with 'origin/version-15-hotfix'.

You are currently cherry-picking commit d7b738ff61.
  (fix conflicts and run "git cherry-pick --continue")
  (use "git cherry-pick --skip" to skip this patch)
  (use "git cherry-pick --abort" to cancel the cherry-pick operation)

Unmerged paths:
  (use "git add <file>..." to mark resolution)
	both modified:   erpnext/accounts/doctype/purchase_invoice/purchase_invoice.py

no changes added to commit (use "git add" and/or "git commit -a")

Cherry-pick of f204d81 has failed:

On branch mergify/bp/version-15-hotfix/pr-40263
Your branch is ahead of 'origin/version-15-hotfix' by 1 commit.
  (use "git push" to publish your local commits)

You are currently cherry-picking commit f204d810bb.
  (fix conflicts and run "git cherry-pick --continue")
  (use "git cherry-pick --skip" to skip this patch)
  (use "git cherry-pick --abort" to cancel the cherry-pick operation)

Changes to be committed:
	modified:   erpnext/accounts/doctype/budget_account/budget_account.json

Unmerged paths:
  (use "git add <file>..." to mark resolution)
	both modified:   erpnext/accounts/doctype/budget/budget.py

Cherry-pick of e4bd173 has failed:

On branch mergify/bp/version-15-hotfix/pr-40263
Your branch is ahead of 'origin/version-15-hotfix' by 5 commits.
  (use "git push" to publish your local commits)

You are currently cherry-picking commit e4bd173875.
  (fix conflicts and run "git cherry-pick --continue")
  (use "git cherry-pick --skip" to skip this patch)
  (use "git cherry-pick --abort" to cancel the cherry-pick operation)

Unmerged paths:
  (use "git add <file>..." to mark resolution)
	both modified:   erpnext/accounts/doctype/accounting_dimension_filter/accounting_dimension_filter.py

no changes added to commit (use "git add" and/or "git commit -a")

Cherry-pick of 49c7436 has failed:

On branch mergify/bp/version-15-hotfix/pr-40263
Your branch is ahead of 'origin/version-15-hotfix' by 8 commits.
  (use "git push" to publish your local commits)

You are currently cherry-picking commit 49c74369a5.
  (fix conflicts and run "git cherry-pick --continue")
  (use "git cherry-pick --skip" to skip this patch)
  (use "git cherry-pick --abort" to cancel the cherry-pick operation)

Unmerged paths:
  (use "git add <file>..." to mark resolution)
	both modified:   erpnext/accounts/doctype/purchase_invoice/purchase_invoice.py

no changes added to commit (use "git add" and/or "git commit -a")

Cherry-pick of 6ff9e6e has failed:

On branch mergify/bp/version-15-hotfix/pr-40263
Your branch is ahead of 'origin/version-15-hotfix' by 10 commits.
  (use "git push" to publish your local commits)

You are currently cherry-picking commit 6ff9e6ee84.
  (fix conflicts and run "git cherry-pick --continue")
  (use "git cherry-pick --skip" to skip this patch)
  (use "git cherry-pick --abort" to cancel the cherry-pick operation)

Unmerged paths:
  (use "git add <file>..." to mark resolution)
	both modified:   erpnext/stock/get_item_details.py

no changes added to commit (use "git add" and/or "git commit -a")

Cherry-pick of d279e23 has failed:

On branch mergify/bp/version-15-hotfix/pr-40263
Your branch is ahead of 'origin/version-15-hotfix' by 11 commits.
  (use "git push" to publish your local commits)

You are currently cherry-picking commit d279e23623.
  (fix conflicts and run "git cherry-pick --continue")
  (use "git cherry-pick --skip" to skip this patch)
  (use "git cherry-pick --abort" to cancel the cherry-pick operation)

Unmerged paths:
  (use "git add <file>..." to mark resolution)
	both modified:   erpnext/stock/doctype/item_price/item_price.json

no changes added to commit (use "git add" and/or "git commit -a")

Cherry-pick of b07769d has failed:

On branch mergify/bp/version-15-hotfix/pr-40263
Your branch is ahead of 'origin/version-15-hotfix' by 13 commits.
  (use "git push" to publish your local commits)

You are currently cherry-picking commit b07769d8d7.
  (fix conflicts and run "git cherry-pick --continue")
  (use "git cherry-pick --skip" to skip this patch)
  (use "git cherry-pick --abort" to cancel the cherry-pick operation)

Unmerged paths:
  (use "git add <file>..." to mark resolution)
	both modified:   erpnext/accounts/doctype/gl_entry/gl_entry.py

no changes added to commit (use "git add" and/or "git commit -a")

To fix up this pull request, you can check it out locally. See documentation: https://docs.github.com/en/pull-requests/collaborating-with-pull-requests/reviewing-changes-in-pull-requests/checking-out-pull-requests-locally

[ruthra-kumar]

@nabinhait
Can you check the code in purchase_invoice.py? I've resolved the conflicts as much as possible, but it would be better for you to check that it matches the changes done to that file in #40263

[vorasmit]

Issue:

Traceback (most recent call last):
  File "/opt/hostedtoolcache/Python/3.11.9/x64/lib/python3.11/contextlib.py", line 81, in inner
    return func(*args, **kwds)
           ^^^^^^^^^^^^^^^^^^^
  File "/home/runner/frappe-bench/apps/india_compliance/india_compliance/gst_india/overrides/test_ineligible_itc.py", line 770, in test_purchase_receipt_and_then_purchase_invoice_for_provisional_expense
    doc.submit()
  File "/home/runner/frappe-bench/apps/frappe/frappe/utils/typing_validations.py", line 31, in wrapper
    return func(*args, **kwargs)
           ^^^^^^^^^^^^^^^^^^^^^
  File "/home/runner/frappe-bench/apps/frappe/frappe/model/document.py", line 1048, in submit
    return self._submit()
           ^^^^^^^^^^^^^^
  File "/home/runner/frappe-bench/apps/frappe/frappe/model/document.py", line 1031, in _submit
    return self.save()
           ^^^^^^^^^^^
  File "/home/runner/frappe-bench/apps/frappe/frappe/model/document.py", line 337, in save
    return self._save(*args, **kwargs)
           ^^^^^^^^^^^^^^^^^^^^^^^^^^^
  File "/home/runner/frappe-bench/apps/frappe/frappe/model/document.py", line 3[59](https://github.com/resilient-tech/india-compliance/actions/runs/9741427737/job/26880617909?pr=2320#step:12:60), in _save
    return self.insert()
           ^^^^^^^^^^^^^
  File "/home/runner/frappe-bench/apps/frappe/frappe/model/document.py", line 315, in insert
    self.run_post_save_methods()
  File "/home/runner/frappe-bench/apps/frappe/frappe/model/document.py", line 1131, in run_post_save_methods
    self.run_method("on_submit")
  File "/home/runner/frappe-bench/apps/frappe/frappe/model/document.py", line 962, in run_method
    out = Document.hook(fn)(self, *args, **kwargs)
          ^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^
  File "/home/runner/frappe-bench/apps/frappe/frappe/model/document.py", line 1322, in composer
    return composed(self, method, *args, **kwargs)
           ^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^
  File "/home/runner/frappe-bench/apps/frappe/frappe/model/document.py", line 1304, in runner
    add_to_return_value(self, fn(self, *args, **kwargs))
                              ^^^^^^^^^^^^^^^^^^^^^^^^^
  File "/home/runner/frappe-bench/apps/frappe/frappe/model/document.py", line 959, in fn
    return method_object(*args, **kwargs)
           ^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^
  File "/home/runner/frappe-bench/apps/erpnext/erpnext/accounts/doctype/purchase_invoice/purchase_invoice.py", line 770, in on_submit
    self.make_gl_entries()
  File "/home/runner/frappe-bench/apps/erpnext/erpnext/accounts/doctype/purchase_invoice/purchase_invoice.py", line 801, in make_gl_entries
    gl_entries = self.get_gl_entries()
                 ^^^^^^^^^^^^^^^^^^^^^
  File "/home/runner/frappe-bench/apps/erpnext/erpnext/accounts/doctype/purchase_invoice/purchase_invoice.py", line 8[61](https://github.com/resilient-tech/india-compliance/actions/runs/9741427737/job/26880617909?pr=2320#step:12:62), in get_gl_entries
    self.make_item_gl_entries(gl_entries)
  File "/home/runner/frappe-bench/apps/erpnext/erpnext/accounts/doctype/purchase_invoice/purchase_invoice.py", line 1101, in make_item_gl_entries
    self.make_provisional_gl_entry(gl_entries, item)
  File "/home/runner/frappe-bench/apps/erpnext/erpnext/accounts/doctype/purchase_invoice/purchase_invoice.py", line 1244, in make_provisional_gl_entry
    provisional_account,
    ^^^^^^^^^^^^^^^^^^^
UnboundLocalError: cannot access local variable 'provisional_account' where it is not associated with a value

Reference: https://github.com/resilient-tech/india-compliance/actions/runs/9741427737/job/26880617909?pr=2320

[frappe-pr-bot]

🎉 This issue has been resolved in version 15.29.0 🎉

The release is available on GitHub release

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