https://bugs.koha-community.org/bugzilla3/show_bug.cgi?id=22377

--- Comment #2 from Nick Clemens <[email protected]> ---
(In reply to Jonathan Druart from comment #1)
> Do you have the rule defined? It seems that it is not created on install.

Which rule? 

I believe the problem is in the code  for _FixAccountForLostAndReturned

    my $accountlines = Koha::Account::Lines->search(
        {
            itemnumber  => $itemnumber,
            accounttype => { -in => [ 'L', 'Rep', 'W' ] },
        },
        {
            order_by => { -desc => [ 'date', 'accountno' ] }
        }
    );

We order by date and accountno - so a more recent writeoff will be found
insetad of the lost fine

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