fix: Exclude carry forwarded leaves from expired leaves (backport #2399)

[mergify]

Issue

Mismatch of closing balance in employee leave balance and employee leave balance summary reports

Before

After

Fix

Excluded carry forwarded leaves from expired leaves
Added a test case for closing balance

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This is an automatic backport of pull request #2399 done by [Mergify](https://mergify.com).

[frappe-pr-bot]

🎉 This PR is included in version 15.35.1 🎉

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[mastewalm]

this is what I am getting when I use carry forwarded leaves for 365 days and allocated leave for 3 years.

[asmitahase]

this is what I am getting when I use carry forwarded leaves for 365 days and allocated leave for 3 years.

Hi, could you please share more details about the annual leave type? Additionally if you are a customer, you can raise a support ticket so we can get into more details to fix this.

[mastewalm]

Leave Type: Annual Leave

Leave Periods

Leave policy: 2022/23 - 32; 2023/24 - 33; 2024/25 - 34

So based on this I allocated it to an individual. and the first two years balance, which is dated from July 1, 2022 to June 30, 2023, and July 1, 2023 to June 30, 2024, is ok but when it comes to the last year, which is July 1, 2024 to June 30, 2025, the balance becomes like the one I sent you previously. here is the image:

July 1, 2022 to June 30, 2023

July 1, 2023 to June 30, 2024

July 1, 2024 to June 30, 2025

Note:
This is just a consideration that no leave has been taken.

[mastewalm]

I think you also need to exclude expired carry forwarded leaves from leave application.