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Use the files from the unofficial repo to overwrite their counterparts. Alternatively, the updated import_items extension is attached herewith which can be unpacked into the /modules/ folder and then installed and activated in the default company admin FA login.

Set your active fiscal year in company setup. Do not change the code.

@joe: any legacy port went awry?

The Post release files just overwrite the existing counterparts - take care of the parent folder structure to suit your install.

Verify that your config.php file has the variables of the new config.default.php file which has not changed since FA 2.4.4 release yet.

Compare the variables in your sys_prefs table and fill in any absent in them that are in the standard chart of accounts - sql/en_US-new.sql.

Any addon modules from old FA 2.3 installs may have to be updated to their FA 2.4 counterparts if any.

Hope your fiscal years table is properly arranged - the id is sequential and matches the table data years.

@joe: This could be an issue based on the commit at line 363 where a sales_account is used instead of item units.

Upgrade to FA 2.4.4 Git Master version and use the FA 2.4.x version of the report generator extension at https://github.com/apmuthu/FA24extensions/tree/master/Extensions/repgen

All such PHP 7.x gotchas can be made into a separate php7.php file to be included if a PHP7.x version is in use.

Quite a few other pages need the changes even if not all listed in my previous post. Would a generic PHP 7.2 function / class file be created with such overrides so as not to have to makes such changes everywhere?

When inventory need not be tracked and allocations are not envisaged, a direct expense can be booked.
Read the Wiki.

Please do the same for fpdi/fpdi.php

Kindly provide the GitHub Link other than here.