diff --git a/erpnext/accounts/report/accounts_receivable/accounts_receivable.py b/erpnext/accounts/report/accounts_receivable/accounts_receivable.py
index 05403743fadc..a57ddff1cc94 100644
--- a/erpnext/accounts/report/accounts_receivable/accounts_receivable.py
+++ b/erpnext/accounts/report/accounts_receivable/accounts_receivable.py
@@ -103,9 +103,6 @@ def get_data(self):
 		# Get return entries
 		self.get_return_entries()
 
-		# Get Exchange Rate Revaluations
-		self.get_exchange_rate_revaluations()
-
 		self.data = []
 
 		for ple in self.ple_entries:
@@ -283,9 +280,8 @@ def build_data(self):
 
 			row.invoice_grand_total = row.invoiced
 
-			if (abs(row.outstanding) > 1.0 / 10**self.currency_precision) and (
+			if (abs(row.outstanding) > 1.0 / 10**self.currency_precision) or (
 				(abs(row.outstanding_in_account_currency) > 1.0 / 10**self.currency_precision)
-				or (row.voucher_no in self.err_journals)
 			):
 
 				# non-zero oustanding, we must consider this row
@@ -1124,24 +1120,6 @@ def get_chart_data(self):
 			"type": "percentage",
 		}
 
-	def get_exchange_rate_revaluations(self):
-		je = qb.DocType("Journal Entry")
-		results = (
-			qb.from_(je)
-			.select(je.name)
-			.where(
-				(je.company == self.filters.company)
-				& (je.posting_date.lte(self.filters.report_date))
-				& (
-					(je.voucher_type == "Exchange Rate Revaluation")
-					| (je.voucher_type == "Exchange Gain Or Loss")
-				)
-			)
-			.run()
-		)
-		self.err_journals = [x[0] for x in results] if results else []
-
-
 def get_customer_group_with_children(customer_groups):
 	if not isinstance(customer_groups, list):
 		customer_groups = [d.strip() for d in customer_groups.strip().split(",") if d]