[Subcontracting] Fix Subcontracting item charge posting for last operation

[stevengrossGOB]

What & why

Discovered during Subcontracting Tests:

• Add logic to handle item charge assignment for last operation in subcontracting receipts.
• Introduce new test codeunit for validating item charge posting scenarios.
• Ensure correct linking of value entries to item ledger entries during posting.

Linked work

Fixes AB#632496

How I validated this

• I read the full diff and it contains only changes I intended.
• I built the affected app(s) locally with no new analyzer warnings.
• I ran the change in Business Central and confirmed it behaves as expected.
• I added or updated tests for the new behavior, or explained below why none are needed.

What I tested and the outcome (required — be specific: scenarios, commands, screenshots for UI changes)

• New automatic test that covers the failed scenario
• manual test for last/ not last operation

[alexei-dobriansky]

Agentic PR Review - Round 1

Recommendation: Accept with Suggestions

What this PR does

This PR changes subcontracting item-charge posting so charges assigned to a receipt for the last routing operation stay on the item-ledger-entry posting path, while intermediate operations keep the existing capacity/output posting path.

The change looks targeted: SubcPurchPostExt.Codeunit.al now copies the production order and inventory posting fields before branching, then exits before rewriting the journal line to capacity/output when the posted receipt operation has no next operation. That addresses the reported root cause instead of just masking the capacity-ledger lookup error, and the new test posts an item charge against a last-operation subcontracting receipt and asserts the resulting value entry links back to the output item ledger entry. I verified the relevant BaseApp publishers exist and are raised at the expected points in purchase posting.

Suggestions

S1 - Add a non-last regression test
The production code now has separate last-operation and non-last-operation branches. Please add an automated item-charge posting test for an intermediate subcontracting operation so the existing capacity-path behavior is protected from future regressions.

Risk assessment and necessity

Risk: The regression surface is limited to subcontracting item-charge invoice posting for posted purchase receipt lines in src/Apps/W1/Subcontracting/App/src/Process/Codeunits/Extensions/Purchase/SubcPurchPostExt.Codeunit.al. The last-operation decision depends on the current Released/Finished production routing line, so changed or missing routing state before the item-charge invoice could still fall back to the non-last path. No public API or event signature changes were introduced. BaseApp event publishers were verified in app\layers\w1\baseapp\Purchases\Posting\PurchPost.Codeunit.al and app\layers\w1\baseapp\Manufacturing\Posting\MfgPurchPost.Codeunit.al; linked work item not independently verified.

Necessity: The change is necessary for a valid costing scenario: posting item charges after receiving the last subcontracting operation should apply cost to the produced item ledger entry, not fail through capacity-ledger posting. The scope is appropriately narrow and includes a test for the failing path.

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[AI-PR-REVIEW] version=1 system=github pr=8570 round=1 by=alexei-dobriansky at=2026-06-10T15:20:42Z lastSha=accf675c8e7e7a7a15a0d3e8339fae2a8f6e3bf8 suggestions=S1