https://bugs.koha-community.org/bugzilla3/show_bug.cgi?id=23103

            Bug ID: 23103
           Summary: Cannot checkin items lost by deleted patrons with
                    fines attached
 Change sponsored?: ---
           Product: Koha
           Version: master
          Hardware: All
                OS: All
            Status: NEW
          Severity: major
          Priority: P5 - low
         Component: Circulation
          Assignee: [email protected]
          Reporter: [email protected]
        QA Contact: [email protected]
                CC: [email protected], [email protected]
  Target Milestone: ---

To recreate:
1 - Checkout an item to a patron
2 - Ensure the item has a replacement cost (or itemtype has default)
3 - Ensure patrons are charged when items lost
4 - Mark the item lost
5 - Confirm patron has a fine
6 - Write off the fine
7 - Delete the patron
8 - Check in the item
9 - Internal server error:
Can't call method "account" on an undefined value at
/kohadevbox/koha/C4/Circulation.pm line 2421

We should probably just limit the search to accountlines with a borrowernumber

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