feat: LIFO valuation

[ankush]

Similar to FIFO valuation except when consuming last received material is consumed first.

https://www.investopedia.com/articles/02/060502.asp

• LIFO can be enabled globally or on an individual item.
• Negative inventory handling is equivalent to current FIFO handling.
• PS: LIFO is banned by some accounting bodies, make sure your regional bodies allow using it: https://www.investopedia.com/articles/investing/042115/why-last-first-out-banned-under-ifrs.asp

my first feature in ERPNext

todo:

• rebase
• some more manual testing
• docs https://docs.erpnext.com/docs/v13/user/manual/en/stock/articles/calculation-of-valuation-rate-in-fifo-and-moving-average

To test:

• automated tests added. To check behavior create new item with LIFO valuation and run sales/purchase cycles (A lot of different ways it can be tested)
• check that FIFO/Moving average still work as expected.

[codecov]

Codecov Report

Merging #29296 (e6ac99b) into develop (0b9c066) will increase coverage by 9.60%.
The diff coverage is 93.68%.

❗ Current head e6ac99b differs from pull request most recent head f089d39. Consider uploading reports for the commit f089d39 to get more accurate results

@@             Coverage Diff             @@
##           develop   #29296      +/-   ##
===========================================
+ Coverage    48.82%   58.43%   +9.60%     
===========================================
  Files         1107     1096      -11     
  Lines        69162    68814     -348     
===========================================
+ Hits         33768    40209    +6441     
+ Misses       35394    28605    -6789     

Impacted Files	Coverage Δ
...er_invariant_check/stock_ledger_invariant_check.py	43.18% <ø> (+43.18%)	⬆️
erpnext/stock/utils.py	66.26% <85.71%> (+0.49%)	⬆️
erpnext/stock/valuation.py	96.80% <94.36%> (-1.85%)	⬇️
erpnext/stock/stock_ledger.py	85.84% <100.00%> (+2.08%)	⬆️
...rpnext/selling/page/point_of_sale/point_of_sale.py	0.00% <0.00%> (-54.68%)	⬇️
erpnext/utilities/product.py	50.00% <0.00%> (-21.61%)	⬇️
erpnext/setup/doctype/item_group/item_group.py	48.40% <0.00%> (-12.47%)	⬇️
...t/accounts/report/sales_register/sales_register.py	72.72% <0.00%> (-7.88%)	⬇️
...work_order_stock_report/work_order_stock_report.py	94.11% <0.00%> (-5.89%)	⬇️
...pnext/accounts/report/gross_profit/gross_profit.py	81.32% <0.00%> (-4.67%)	⬇️
... and 278 more