fix: fetch asset received but not billed account only when needed

(cherry picked from commit 3a87363)

erpnext/accounts/doctype/purchase_invoice/purchase_invoice.py

@@ -592,7 +592,6 @@ def make_gl_entries(self, gl_entries=None, from_repost=False):
 
 	def get_gl_entries(self, warehouse_account=None):
 		self.auto_accounting_for_stock = erpnext.is_perpetual_inventory_enabled(self.company)
-		self.asset_received_but_not_billed = self.get_company_default("asset_received_but_not_billed")
 
 		if self.auto_accounting_for_stock:
 			self.stock_received_but_not_billed = self.get_company_default("stock_received_but_not_billed")
@@ -946,10 +945,11 @@ def make_item_gl_entries(self, gl_entries):
 					)
 
 					stock_rbnb = (
-						self.asset_received_but_not_billed
+						self.get_company_default("asset_received_but_not_billed")
 						if item.is_fixed_asset
 						else self.stock_received_but_not_billed
 					)
+
 					if not negative_expense_booked_in_pr:
 						gl_entries.append(
 							self.get_gl_dict(