diff --git a/erpnext/stock/doctype/purchase_receipt/test_purchase_receipt.py b/erpnext/stock/doctype/purchase_receipt/test_purchase_receipt.py
index 7f18d66a15a..14d6ee7700d 100644
--- a/erpnext/stock/doctype/purchase_receipt/test_purchase_receipt.py
+++ b/erpnext/stock/doctype/purchase_receipt/test_purchase_receipt.py
@@ -4448,125 +4448,6 @@ class TestPurchaseReceipt(FrappeTestCase):
 
 		self.assertEqual(srbnb_cost, 1000)
 
-<<<<<<< HEAD
-=======
-	def test_purchase_expense_account(self):
-		item = "Test Item with Purchase Expense Account"
-		make_item(item, {"is_stock_item": 1})
-		company = "_Test Company with perpetual inventory"
-
-		expense_account = "_Test Account Purchase Expense - TCP1"
-		expense_contra_account = "_Test Account Purchase Contra Expense - TCP1"
-		if not frappe.db.exists("Account", expense_account):
-			frappe.get_doc(
-				{
-					"doctype": "Account",
-					"account_name": "_Test Account Purchase Expense",
-					"parent_account": "Stock Expenses - TCP1",
-					"company": company,
-					"is_group": 0,
-					"root_type": "Expense",
-				}
-			).insert()
-
-		if not frappe.db.exists("Account", expense_contra_account):
-			frappe.get_doc(
-				{
-					"doctype": "Account",
-					"account_name": "_Test Account Purchase Contra Expense",
-					"parent_account": "Stock Expenses - TCP1",
-					"company": company,
-					"is_group": 0,
-					"root_type": "Expense",
-				}
-			).insert()
-
-		item_doc = frappe.get_doc("Item", item)
-		item_doc.append(
-			"item_defaults",
-			{
-				"company": company,
-				"default_warehouse": "Stores - TCP1",
-				"purchase_expense_account": expense_account,
-				"purchase_expense_contra_account": expense_contra_account,
-			},
-		)
-
-		item_doc.save()
-
-		pr = make_purchase_receipt(
-			item_code=item,
-			qty=10,
-			rate=100,
-			company=company,
-			warehouse="Stores - TCP1",
-		)
-
-		gl_entries = get_gl_entries(pr.doctype, pr.name)
-		accounts = [d.account for d in gl_entries]
-		self.assertTrue(expense_account in accounts)
-		self.assertTrue(expense_contra_account in accounts)
-
-		for row in gl_entries:
-			if row.account == expense_account:
-				self.assertEqual(row.debit, 1000)
-			if row.account == expense_contra_account:
-				self.assertEqual(row.credit, 1000)
-
-	def test_repost_gl_entries(self):
-		from erpnext.stock.doctype.stock_entry.test_stock_entry import make_stock_entry
-
-		item = "Test Item for Repost GL Entries"
-		make_item(item, {"is_stock_item": 1})
-		company = "_Test Company with perpetual inventory"
-
-		account = "Reposting Adjustment - TCP1"
-		if not frappe.db.exists("Account", account):
-			frappe.get_doc(
-				{
-					"doctype": "Account",
-					"account_name": "Reposting Adjustment",
-					"parent_account": "Stock Expenses - TCP1",
-					"company": company,
-					"is_group": 0,
-					"account_type": "Expense Account",
-				}
-			).insert()
-
-		se = make_stock_entry(
-			item_code=item,
-			qty=10,
-			rate=100,
-			company=company,
-			target="Stores - TCP1",
-		)
-
-		gl_entries = get_gl_entries(se.doctype, se.name)
-		for row in gl_entries:
-			self.assertTrue(row.account in ["Stock In Hand - TCP1", "Stock Adjustment - TCP1"])
-
-		se.items[0].db_set("expense_account", account)
-		se.reload()
-
-		repost_doc = frappe.get_doc(
-			{
-				"doctype": "Repost Item Valuation",
-				"based_on": "Transaction",
-				"voucher_type": se.doctype,
-				"voucher_no": se.name,
-				"posting_date": se.posting_date,
-				"posting_time": se.posting_time,
-				"company": se.company,
-				"repost_only_accounting_ledgers": 1,
-			}
-		)
-
-		repost_doc.submit()
-
-		gl_entries = get_gl_entries(se.doctype, se.name)
-		for row in gl_entries:
-			self.assertTrue(row.account in ["Stock In Hand - TCP1", account])
-
 	def test_lcv_for_repack_entry(self):
 		from erpnext.stock.doctype.landed_cost_voucher.test_landed_cost_voucher import (
 			create_landed_cost_voucher,
@@ -4648,7 +4529,6 @@ class TestPurchaseReceipt(FrappeTestCase):
 
 		self.assertEqual(sles, [1500.0, 1500.0])
 
->>>>>>> ccbbc60585 (fix: LCV is not changing the valuation of the repacked item)
 
 def prepare_data_for_internal_transfer():
 	from erpnext.accounts.doctype.sales_invoice.test_sales_invoice import create_internal_supplier