fix: deferred report division by zero exception

[ruthra-kumar]

Fixing issue where 'Deferred Revenue and Expense Report' throws exception if deferred item has no period (0 months).

[codecov]

Codecov Report

Merging #29193 (fe4d7f8) into develop (44407e6) will increase coverage by 10.15%.
The diff coverage is 0.00%.

@@             Coverage Diff              @@
##           develop   #29193       +/-   ##
============================================
+ Coverage    45.62%   55.78%   +10.15%     
============================================
  Files         1128     1107       -21     
  Lines        67295    67371       +76     
============================================
+ Hits         30705    37581     +6876     
+ Misses       36590    29790     -6800     

Impacted Files	Coverage Δ
...evenue_and_expense/deferred_revenue_and_expense.py	61.30% <0.00%> (+61.30%)	⬆️
...t/product_bundle_balance/product_bundle_balance.py	81.81% <0.00%> (-13.64%)	⬇️
...ctype/woocommerce_settings/woocommerce_settings.py	80.00% <0.00%> (-4.00%)	⬇️
...e/asset_value_adjustment/asset_value_adjustment.py	86.04% <0.00%> (-3.49%)	⬇️
erpnext/accounts/doctype/party_link/party_link.py	83.33% <0.00%> (-2.39%)	⬇️
erpnext/stock/report/stock_ledger/stock_ledger.py	75.60% <0.00%> (-1.63%)	⬇️
...e/employee_benefit_claim/employee_benefit_claim.py	88.28% <0.00%> (-1.57%)	⬇️
.../hr/doctype/upload_attendance/upload_attendance.py	44.69% <0.00%> (-1.52%)	⬇️
...enefit_application/employee_benefit_application.py	32.70% <0.00%> (-0.63%)	⬇️
erpnext/accounts/deferred_revenue.py	75.87% <0.00%> (-0.44%)	⬇️
... and 280 more

[deepeshgarg007]

@Mergifyio backport version-13-hotfix

[mergify]

backport version-13-hotfix

✅ Backports have been created

• #29240 fix: deferred report division by zero exception (backport #29193) has been created for branch version-13-hotfix