If I am the only one bothered by it, it is fine by me to edit the code as suggested.

For me, if I'm entering 9 line items, the last line item (which is the tenth line item) is shown automatically by the system, populated from a previous transaction. If you add all ten records, they don't add up because only the nine records are part of the current transaction.  The last line item is there for display purposes only.

The code modification suggested by @notrinos is quite easy for me to implement and has solved this issue.

Thank you all for the enlightenment.  Thank you @notrinos for the suggested code modification.  It works for me.  The UI is much cleaner without the initial list value.

It is not a list but just a single line item being shown coming from previous transaction.

I am currently using PHP 7.0.33.

I see this issue also happening in the following data entry UI

Sales Quotation Entry
Sales Order Entry
Direct Delivery
Direct Invoice
Bank Payment

Artifacts of previous data entry data show up in my screen (similar to the one in the screen shot that I shared).

Please try this https://ibb.co/09dYtSV

Whenever I enter a new Direct Sales Invoice, I keep seeing remnants of old data from previous transaction.  Is there a way to hide these remnant information as these are confusing?  Please see highlighted remnant data in the link below.

https://1drv.ms/u/s!ArKqNPSh_Uw3hOEb36bIDk3Nc3mqDw?e=7Ah520