initial commit 2

37 files changed, 20226 insertions, 0 deletions

diff --git a/addons/account/tests/__init__.py b/addons/account/tests/__init__.py
new file mode 100644
index 00000000..ffd45bb1
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+++ b/addons/account/tests/__init__.py
@@ -0,0 +1,37 @@
+# -*- coding: utf-8 -*-
+
+from . import test_account_move_reconcile
+from . import test_account_move_payments_widget
+from . import test_account_move_out_invoice
+from . import test_account_move_out_refund
+from . import test_account_move_in_invoice
+from . import test_account_move_in_refund
+from . import test_account_move_entry
+from . import test_invoice_tax_amount_by_group
+from . import test_account_journal
+from . import test_account_account
+from . import test_account_tax
+from . import test_account_analytic
+from . import test_account_payment
+from . import test_account_bank_statement
+from . import test_account_move_partner_count
+from . import test_account_move_rounding
+from . import test_account_invoice_report
+from . import test_account_journal_dashboard
+from . import test_fiscal_position
+from . import test_reconciliation
+from . import test_sequence_mixin
+from . import test_settings
+from . import test_tax
+from . import test_invoice_taxes
+from . import test_templates_consistency
+from . import test_account_all_l10n
+from . import test_reconciliation_matching_rules
+from . import test_account_onboarding
+from . import test_portal_attachment
+from . import test_tax_report
+from . import test_transfer_wizard
+from . import test_account_incoming_supplier_invoice
+from . import test_payment_term
+from . import test_account_payment_register
+from . import test_tour
diff --git a/addons/account/tests/common.py b/addons/account/tests/common.py
new file mode 100644
index 00000000..42aba78e
--- /dev/null
+++ b/addons/account/tests/common.py
@@ -0,0 +1,703 @@
+# -*- coding: utf-8 -*-
+# Part of Odoo. See LICENSE file for full copyright and licensing details.
+from odoo import fields
+from odoo.tests.common import SavepointCase, HttpSavepointCase, tagged, Form
+
+import time
+import base64
+from lxml import etree
+
+@tagged('post_install', '-at_install')
+class AccountTestInvoicingCommon(SavepointCase):
+
+    @classmethod
+    def copy_account(cls, account):
+        suffix_nb = 1
+        while True:
+            new_code = '%s (%s)' % (account.code, suffix_nb)
+            if account.search_count([('company_id', '=', account.company_id.id), ('code', '=', new_code)]):
+                suffix_nb += 1
+            else:
+                return account.copy(default={'code': new_code})
+
+    @classmethod
+    def setUpClass(cls, chart_template_ref=None):
+        super(AccountTestInvoicingCommon, cls).setUpClass()
+
+        if chart_template_ref:
+            chart_template = cls.env.ref(chart_template_ref)
+        else:
+            chart_template = cls.env.ref('l10n_generic_coa.configurable_chart_template', raise_if_not_found=False)
+        if not chart_template:
+            cls.tearDownClass()
+            # skipTest raises exception
+            cls.skipTest(cls, "Accounting Tests skipped because the user's company has no chart of accounts.")
+
+        # Create user.
+        user = cls.env['res.users'].create({
+            'name': 'Because I am accountman!',
+            'login': 'accountman',
+            'password': 'accountman',
+            'groups_id': [(6, 0, cls.env.user.groups_id.ids), (4, cls.env.ref('account.group_account_user').id)],
+        })
+        user.partner_id.email = 'accountman@test.com'
+
+        # Shadow the current environment/cursor with one having the report user.
+        # This is mandatory to test access rights.
+        cls.env = cls.env(user=user)
+        cls.cr = cls.env.cr
+
+        cls.company_data_2 = cls.setup_company_data('company_2_data', chart_template=chart_template)
+        cls.company_data = cls.setup_company_data('company_1_data', chart_template=chart_template)
+
+        user.write({
+            'company_ids': [(6, 0, (cls.company_data['company'] + cls.company_data_2['company']).ids)],
+            'company_id': cls.company_data['company'].id,
+        })
+
+        cls.currency_data = cls.setup_multi_currency_data()
+
+        # ==== Taxes ====
+        cls.tax_sale_a = cls.company_data['default_tax_sale']
+        cls.tax_sale_b = cls.company_data['default_tax_sale'].copy()
+        cls.tax_purchase_a = cls.company_data['default_tax_purchase']
+        cls.tax_purchase_b = cls.company_data['default_tax_purchase'].copy()
+        cls.tax_armageddon = cls.setup_armageddon_tax('complex_tax', cls.company_data)
+
+        # ==== Products ====
+        cls.product_a = cls.env['product.product'].create({
+            'name': 'product_a',
+            'uom_id': cls.env.ref('uom.product_uom_unit').id,
+            'lst_price': 1000.0,
+            'standard_price': 800.0,
+            'property_account_income_id': cls.company_data['default_account_revenue'].id,
+            'property_account_expense_id': cls.company_data['default_account_expense'].id,
+            'taxes_id': [(6, 0, cls.tax_sale_a.ids)],
+            'supplier_taxes_id': [(6, 0, cls.tax_purchase_a.ids)],
+        })
+        cls.product_b = cls.env['product.product'].create({
+            'name': 'product_b',
+            'uom_id': cls.env.ref('uom.product_uom_dozen').id,
+            'lst_price': 200.0,
+            'standard_price': 160.0,
+            'property_account_income_id': cls.copy_account(cls.company_data['default_account_revenue']).id,
+            'property_account_expense_id': cls.copy_account(cls.company_data['default_account_expense']).id,
+            'taxes_id': [(6, 0, (cls.tax_sale_a + cls.tax_sale_b).ids)],
+            'supplier_taxes_id': [(6, 0, (cls.tax_purchase_a + cls.tax_purchase_b).ids)],
+        })
+
+        # ==== Fiscal positions ====
+        cls.fiscal_pos_a = cls.env['account.fiscal.position'].create({
+            'name': 'fiscal_pos_a',
+            'tax_ids': [
+                (0, None, {
+                    'tax_src_id': cls.tax_sale_a.id,
+                    'tax_dest_id': cls.tax_sale_b.id,
+                }),
+                (0, None, {
+                    'tax_src_id': cls.tax_purchase_a.id,
+                    'tax_dest_id': cls.tax_purchase_b.id,
+                }),
+            ],
+            'account_ids': [
+                (0, None, {
+                    'account_src_id': cls.product_a.property_account_income_id.id,
+                    'account_dest_id': cls.product_b.property_account_income_id.id,
+                }),
+                (0, None, {
+                    'account_src_id': cls.product_a.property_account_expense_id.id,
+                    'account_dest_id': cls.product_b.property_account_expense_id.id,
+                }),
+            ],
+        })
+
+        # ==== Payment terms ====
+        cls.pay_terms_a = cls.env.ref('account.account_payment_term_immediate')
+        cls.pay_terms_b = cls.env['account.payment.term'].create({
+            'name': '30% Advance End of Following Month',
+            'note': 'Payment terms: 30% Advance End of Following Month',
+            'line_ids': [
+                (0, 0, {
+                    'value': 'percent',
+                    'value_amount': 30.0,
+                    'sequence': 400,
+                    'days': 0,
+                    'option': 'day_after_invoice_date',
+                }),
+                (0, 0, {
+                    'value': 'balance',
+                    'value_amount': 0.0,
+                    'sequence': 500,
+                    'days': 31,
+                    'option': 'day_following_month',
+                }),
+            ],
+        })
+
+        # ==== Partners ====
+        cls.partner_a = cls.env['res.partner'].create({
+            'name': 'partner_a',
+            'property_payment_term_id': cls.pay_terms_a.id,
+            'property_supplier_payment_term_id': cls.pay_terms_a.id,
+            'property_account_receivable_id': cls.company_data['default_account_receivable'].id,
+            'property_account_payable_id': cls.company_data['default_account_payable'].id,
+            'company_id': False,
+        })
+        cls.partner_b = cls.env['res.partner'].create({
+            'name': 'partner_b',
+            'property_payment_term_id': cls.pay_terms_b.id,
+            'property_supplier_payment_term_id': cls.pay_terms_b.id,
+            'property_account_position_id': cls.fiscal_pos_a.id,
+            'property_account_receivable_id': cls.company_data['default_account_receivable'].copy().id,
+            'property_account_payable_id': cls.company_data['default_account_payable'].copy().id,
+            'company_id': False,
+        })
+
+        # ==== Cash rounding ====
+        cls.cash_rounding_a = cls.env['account.cash.rounding'].create({
+            'name': 'add_invoice_line',
+            'rounding': 0.05,
+            'strategy': 'add_invoice_line',
+            'profit_account_id': cls.company_data['default_account_revenue'].copy().id,
+            'loss_account_id': cls.company_data['default_account_expense'].copy().id,
+            'rounding_method': 'UP',
+        })
+        cls.cash_rounding_b = cls.env['account.cash.rounding'].create({
+            'name': 'biggest_tax',
+            'rounding': 0.05,
+            'strategy': 'biggest_tax',
+            'rounding_method': 'DOWN',
+        })
+
+    @classmethod
+    def setup_company_data(cls, company_name, chart_template=None, **kwargs):
+        ''' Create a new company having the name passed as parameter.
+        A chart of accounts will be installed to this company: the same as the current company one.
+        The current user will get access to this company.
+
+        :param chart_template: The chart template to be used on this new company.
+        :param company_name: The name of the company.
+        :return: A dictionary will be returned containing all relevant accounting data for testing.
+        '''
+        def search_account(company, chart_template, field_name, domain):
+            template_code = chart_template[field_name].code
+            domain = [('company_id', '=', company.id)] + domain
+
+            account = None
+            if template_code:
+                account = cls.env['account.account'].search(domain + [('code', '=like', template_code + '%')], limit=1)
+
+            if not account:
+                account = cls.env['account.account'].search(domain, limit=1)
+            return account
+
+        chart_template = chart_template or cls.env.company.chart_template_id
+        company = cls.env['res.company'].create({
+            'name': company_name,
+            **kwargs,
+        })
+        cls.env.user.company_ids |= company
+
+        chart_template.try_loading(company=company)
+
+        # The currency could be different after the installation of the chart template.
+        if kwargs.get('currency_id'):
+            company.write({'currency_id': kwargs['currency_id']})
+
+        return {
+            'company': company,
+            'currency': company.currency_id,
+            'default_account_revenue': cls.env['account.account'].search([
+                    ('company_id', '=', company.id),
+                    ('user_type_id', '=', cls.env.ref('account.data_account_type_revenue').id)
+                ], limit=1),
+            'default_account_expense': cls.env['account.account'].search([
+                    ('company_id', '=', company.id),
+                    ('user_type_id', '=', cls.env.ref('account.data_account_type_expenses').id)
+                ], limit=1),
+            'default_account_receivable': search_account(company, chart_template, 'property_account_receivable_id', [
+                ('user_type_id.type', '=', 'receivable')
+            ]),
+            'default_account_payable': cls.env['account.account'].search([
+                    ('company_id', '=', company.id),
+                    ('user_type_id.type', '=', 'payable')
+                ], limit=1),
+            'default_account_assets': cls.env['account.account'].search([
+                    ('company_id', '=', company.id),
+                    ('user_type_id', '=', cls.env.ref('account.data_account_type_current_assets').id)
+                ], limit=1),
+            'default_account_tax_sale': company.account_sale_tax_id.mapped('invoice_repartition_line_ids.account_id'),
+            'default_account_tax_purchase': company.account_purchase_tax_id.mapped('invoice_repartition_line_ids.account_id'),
+            'default_journal_misc': cls.env['account.journal'].search([
+                    ('company_id', '=', company.id),
+                    ('type', '=', 'general')
+                ], limit=1),
+            'default_journal_sale': cls.env['account.journal'].search([
+                    ('company_id', '=', company.id),
+                    ('type', '=', 'sale')
+                ], limit=1),
+            'default_journal_purchase': cls.env['account.journal'].search([
+                    ('company_id', '=', company.id),
+                    ('type', '=', 'purchase')
+                ], limit=1),
+            'default_journal_bank': cls.env['account.journal'].search([
+                    ('company_id', '=', company.id),
+                    ('type', '=', 'bank')
+                ], limit=1),
+            'default_journal_cash': cls.env['account.journal'].search([
+                    ('company_id', '=', company.id),
+                    ('type', '=', 'cash')
+                ], limit=1),
+            'default_tax_sale': company.account_sale_tax_id,
+            'default_tax_purchase': company.account_purchase_tax_id,
+        }
+
+    @classmethod
+    def setup_multi_currency_data(cls, default_values={}, rate2016=3.0, rate2017=2.0):
+        foreign_currency = cls.env['res.currency'].create({
+            'name': 'Gold Coin',
+            'symbol': '☺',
+            'rounding': 0.001,
+            'position': 'after',
+            'currency_unit_label': 'Gold',
+            'currency_subunit_label': 'Silver',
+            **default_values,
+        })
+        rate1 = cls.env['res.currency.rate'].create({
+            'name': '2016-01-01',
+            'rate': rate2016,
+            'currency_id': foreign_currency.id,
+            'company_id': cls.env.company.id,
+        })
+        rate2 = cls.env['res.currency.rate'].create({
+            'name': '2017-01-01',
+            'rate': rate2017,
+            'currency_id': foreign_currency.id,
+            'company_id': cls.env.company.id,
+        })
+        return {
+            'currency': foreign_currency,
+            'rates': rate1 + rate2,
+        }
+
+    @classmethod
+    def setup_armageddon_tax(cls, tax_name, company_data):
+        return cls.env['account.tax'].create({
+            'name': '%s (group)' % tax_name,
+            'amount_type': 'group',
+            'amount': 0.0,
+            'children_tax_ids': [
+                (0, 0, {
+                    'name': '%s (child 1)' % tax_name,
+                    'amount_type': 'percent',
+                    'amount': 20.0,
+                    'price_include': True,
+                    'include_base_amount': True,
+                    'tax_exigibility': 'on_invoice',
+                    'invoice_repartition_line_ids': [
+                        (0, 0, {
+                            'factor_percent': 100,
+                            'repartition_type': 'base',
+                        }),
+                        (0, 0, {
+                            'factor_percent': 40,
+                            'repartition_type': 'tax',
+                            'account_id': company_data['default_account_tax_sale'].id,
+                        }),
+                        (0, 0, {
+                            'factor_percent': 60,
+                            'repartition_type': 'tax',
+                            # /!\ No account set.
+                        }),
+                    ],
+                    'refund_repartition_line_ids': [
+                        (0, 0, {
+                            'factor_percent': 100,
+                            'repartition_type': 'base',
+                        }),
+                        (0, 0, {
+                            'factor_percent': 40,
+                            'repartition_type': 'tax',
+                            'account_id': company_data['default_account_tax_sale'].id,
+                        }),
+                        (0, 0, {
+                            'factor_percent': 60,
+                            'repartition_type': 'tax',
+                            # /!\ No account set.
+                        }),
+                    ],
+                }),
+                (0, 0, {
+                    'name': '%s (child 2)' % tax_name,
+                    'amount_type': 'percent',
+                    'amount': 10.0,
+                    'tax_exigibility': 'on_payment',
+                    'cash_basis_transition_account_id': company_data['default_account_tax_sale'].copy().id,
+                    'invoice_repartition_line_ids': [
+                        (0, 0, {
+                            'factor_percent': 100,
+                            'repartition_type': 'base',
+                        }),
+                        (0, 0, {
+                            'factor_percent': 100,
+                            'repartition_type': 'tax',
+                            'account_id': company_data['default_account_tax_sale'].id,
+                        }),
+                    ],
+                    'refund_repartition_line_ids': [
+                        (0, 0, {
+                            'factor_percent': 100,
+                            'repartition_type': 'base',
+                        }),
+
+                        (0, 0, {
+                            'factor_percent': 100,
+                            'repartition_type': 'tax',
+                            'account_id': company_data['default_account_tax_sale'].id,
+                        }),
+                    ],
+                }),
+            ],
+        })
+
+    @classmethod
+    def init_invoice(cls, move_type, partner=None, invoice_date=None, post=False, products=[], amounts=[], taxes=None):
+        move_form = Form(cls.env['account.move'].with_context(default_move_type=move_type, account_predictive_bills_disable_prediction=True))
+        move_form.invoice_date = invoice_date or fields.Date.from_string('2019-01-01')
+        move_form.date = move_form.invoice_date
+        move_form.partner_id = partner or cls.partner_a
+
+        for product in products:
+            with move_form.invoice_line_ids.new() as line_form:
+                line_form.product_id = product
+                if taxes:
+                    line_form.tax_ids.clear()
+                    line_form.tax_ids.add(taxes)
+
+        for amount in amounts:
+            with move_form.invoice_line_ids.new() as line_form:
+                line_form.name = "test line"
+                # We use account_predictive_bills_disable_prediction context key so that
+                # this doesn't trigger prediction in case enterprise (hence account_predictive_bills) is installed
+                line_form.price_unit = amount
+                if taxes:
+                    line_form.tax_ids.clear()
+                    line_form.tax_ids.add(taxes)
+
+        rslt = move_form.save()
+
+        if post:
+            rslt.action_post()
+
+        return rslt
+
+    def assertInvoiceValues(self, move, expected_lines_values, expected_move_values):
+        def sort_lines(lines):
+            return lines.sorted(lambda line: (line.exclude_from_invoice_tab, not bool(line.tax_line_id), line.name or '', line.balance))
+        self.assertRecordValues(sort_lines(move.line_ids.sorted()), expected_lines_values)
+        self.assertRecordValues(sort_lines(move.invoice_line_ids.sorted()), expected_lines_values[:len(move.invoice_line_ids)])
+        self.assertRecordValues(move, [expected_move_values])
+
+    ####################################################
+    # Xml Comparison
+    ####################################################
+
+    def _turn_node_as_dict_hierarchy(self, node):
+        ''' Turn the node as a python dictionary to be compared later with another one.
+        Allow to ignore the management of namespaces.
+        :param node:    A node inside an xml tree.
+        :return:        A python dictionary.
+        '''
+        tag_split = node.tag.split('}')
+        tag_wo_ns = tag_split[-1]
+        attrib_wo_ns = {k: v for k, v in node.attrib.items() if '}' not in k}
+        return {
+            'tag': tag_wo_ns,
+            'namespace': None if len(tag_split) < 2 else tag_split[0],
+            'text': (node.text or '').strip(),
+            'attrib': attrib_wo_ns,
+            'children': [self._turn_node_as_dict_hierarchy(child_node) for child_node in node.getchildren()],
+        }
+
+    def assertXmlTreeEqual(self, xml_tree, expected_xml_tree):
+        ''' Compare two lxml.etree.
+        :param xml_tree:            The current tree.
+        :param expected_xml_tree:   The expected tree.
+        '''
+
+        def assertNodeDictEqual(node_dict, expected_node_dict):
+            ''' Compare nodes created by the `_turn_node_as_dict_hierarchy` method.
+            :param node_dict:           The node to compare with.
+            :param expected_node_dict:  The expected node.
+            '''
+            # Check tag.
+            self.assertEqual(node_dict['tag'], expected_node_dict['tag'])
+
+            # Check attributes.
+            node_dict_attrib = {k: '___ignore___' if expected_node_dict['attrib'].get(k) == '___ignore___' else v
+                                for k, v in node_dict['attrib'].items()}
+            expected_node_dict_attrib = {k: v for k, v in expected_node_dict['attrib'].items() if v != '___remove___'}
+            self.assertDictEqual(
+                node_dict_attrib,
+                expected_node_dict_attrib,
+                "Element attributes are different for node %s" % node_dict['tag'],
+            )
+
+            # Check text.
+            if expected_node_dict['text'] != '___ignore___':
+                self.assertEqual(
+                    node_dict['text'],
+                    expected_node_dict['text'],
+                    "Element text are different for node %s" % node_dict['tag'],
+                )
+
+            # Check children.
+            self.assertEqual(
+                [child['tag'] for child in node_dict['children']],
+                [child['tag'] for child in expected_node_dict['children']],
+                "Number of children elements for node %s is different." % node_dict['tag'],
+            )
+
+            for child_node_dict, expected_child_node_dict in zip(node_dict['children'], expected_node_dict['children']):
+                assertNodeDictEqual(child_node_dict, expected_child_node_dict)
+
+        assertNodeDictEqual(
+            self._turn_node_as_dict_hierarchy(xml_tree),
+            self._turn_node_as_dict_hierarchy(expected_xml_tree),
+        )
+
+    def with_applied_xpath(self, xml_tree, xpath):
+        ''' Applies the xpath to the xml_tree passed as parameter.
+        :param xml_tree:    An instance of etree.
+        :param xpath:       The xpath to apply as a string.
+        :return:            The resulting etree after applying the xpaths.
+        '''
+        diff_xml_tree = etree.fromstring('<data>%s</data>' % xpath)
+        return self.env['ir.ui.view'].apply_inheritance_specs(xml_tree, diff_xml_tree)
+
+    def get_xml_tree_from_attachment(self, attachment):
+        ''' Extract an instance of etree from an ir.attachment.
+        :param attachment:  An ir.attachment.
+        :return:            An instance of etree.
+        '''
+        return etree.fromstring(base64.b64decode(attachment.with_context(bin_size=False).datas))
+
+    def get_xml_tree_from_string(self, xml_tree_str):
+        ''' Convert the string passed as parameter to an instance of etree.
+        :param xml_tree_str:    A string representing an xml.
+        :return:                An instance of etree.
+        '''
+        return etree.fromstring(xml_tree_str)
+
+
+@tagged('post_install', '-at_install')
+class AccountTestInvoicingHttpCommon(AccountTestInvoicingCommon, HttpSavepointCase):
+    pass
+
+
+class TestAccountReconciliationCommon(AccountTestInvoicingCommon):
+
+    """Tests for reconciliation (account.tax)
+
+    Test used to check that when doing a sale or purchase invoice in a different currency,
+    the result will be balanced.
+    """
+
+    @classmethod
+    def setUpClass(cls, chart_template_ref=None):
+        super().setUpClass(chart_template_ref=chart_template_ref)
+
+        cls.company = cls.company_data['company']
+        cls.company.currency_id = cls.env.ref('base.EUR')
+
+        cls.partner_agrolait = cls.env['res.partner'].create({
+            'name': 'Deco Addict',
+            'is_company': True,
+            'country_id': cls.env.ref('base.us').id,
+        })
+        cls.partner_agrolait_id = cls.partner_agrolait.id
+        cls.currency_swiss_id = cls.env.ref("base.CHF").id
+        cls.currency_usd_id = cls.env.ref("base.USD").id
+        cls.currency_euro_id = cls.env.ref("base.EUR").id
+        cls.account_rcv = cls.company_data['default_account_receivable']
+        cls.account_rsa = cls.company_data['default_account_payable']
+        cls.product = cls.env['product.product'].create({
+            'name': 'Product Product 4',
+            'standard_price': 500.0,
+            'list_price': 750.0,
+            'type': 'consu',
+            'categ_id': cls.env.ref('product.product_category_all').id,
+        })
+
+        cls.bank_journal_euro = cls.env['account.journal'].create({'name': 'Bank', 'type': 'bank', 'code': 'BNK67'})
+        cls.account_euro = cls.bank_journal_euro.default_account_id
+
+        cls.bank_journal_usd = cls.env['account.journal'].create({'name': 'Bank US', 'type': 'bank', 'code': 'BNK68', 'currency_id': cls.currency_usd_id})
+        cls.account_usd = cls.bank_journal_usd.default_account_id
+
+        cls.fx_journal = cls.company.currency_exchange_journal_id
+        cls.diff_income_account = cls.company.income_currency_exchange_account_id
+        cls.diff_expense_account = cls.company.expense_currency_exchange_account_id
+
+        cls.inbound_payment_method = cls.env['account.payment.method'].create({
+            'name': 'inbound',
+            'code': 'IN',
+            'payment_type': 'inbound',
+        })
+
+        cls.expense_account = cls.company_data['default_account_expense']
+        # cash basis intermediary account
+        cls.tax_waiting_account = cls.env['account.account'].create({
+            'name': 'TAX_WAIT',
+            'code': 'TWAIT',
+            'user_type_id': cls.env.ref('account.data_account_type_current_liabilities').id,
+            'reconcile': True,
+            'company_id': cls.company.id,
+        })
+        # cash basis final account
+        cls.tax_final_account = cls.env['account.account'].create({
+            'name': 'TAX_TO_DEDUCT',
+            'code': 'TDEDUCT',
+            'user_type_id': cls.env.ref('account.data_account_type_current_assets').id,
+            'company_id': cls.company.id,
+        })
+        cls.tax_base_amount_account = cls.env['account.account'].create({
+            'name': 'TAX_BASE',
+            'code': 'TBASE',
+            'user_type_id': cls.env.ref('account.data_account_type_current_assets').id,
+            'company_id': cls.company.id,
+        })
+        cls.company.account_cash_basis_base_account_id = cls.tax_base_amount_account.id
+
+
+        # Journals
+        cls.purchase_journal = cls.company_data['default_journal_purchase']
+        cls.cash_basis_journal = cls.env['account.journal'].create({
+            'name': 'CABA',
+            'code': 'CABA',
+            'type': 'general',
+        })
+        cls.general_journal = cls.company_data['default_journal_misc']
+
+        # Tax Cash Basis
+        cls.tax_cash_basis = cls.env['account.tax'].create({
+            'name': 'cash basis 20%',
+            'type_tax_use': 'purchase',
+            'company_id': cls.company.id,
+            'amount': 20,
+            'tax_exigibility': 'on_payment',
+            'cash_basis_transition_account_id': cls.tax_waiting_account.id,
+            'invoice_repartition_line_ids': [
+                    (0,0, {
+                        'factor_percent': 100,
+                        'repartition_type': 'base',
+                    }),
+
+                    (0,0, {
+                        'factor_percent': 100,
+                        'repartition_type': 'tax',
+                        'account_id': cls.tax_final_account.id,
+                    }),
+                ],
+            'refund_repartition_line_ids': [
+                    (0,0, {
+                        'factor_percent': 100,
+                        'repartition_type': 'base',
+                    }),
+
+                    (0,0, {
+                        'factor_percent': 100,
+                        'repartition_type': 'tax',
+                        'account_id': cls.tax_final_account.id,
+                    }),
+                ],
+        })
+        cls.env['res.currency.rate'].create([
+            {
+                'currency_id': cls.env.ref('base.EUR').id,
+                'name': '2010-01-02',
+                'rate': 1.0,
+            }, {
+                'currency_id': cls.env.ref('base.USD').id,
+                'name': '2010-01-02',
+                'rate': 1.2834,
+            }, {
+                'currency_id': cls.env.ref('base.USD').id,
+                'name': time.strftime('%Y-06-05'),
+                'rate': 1.5289,
+            }
+        ])
+
+    def _create_invoice(self, move_type='out_invoice', invoice_amount=50, currency_id=None, partner_id=None, date_invoice=None, payment_term_id=False, auto_validate=False):
+        date_invoice = date_invoice or time.strftime('%Y') + '-07-01'
+
+        invoice_vals = {
+            'move_type': move_type,
+            'partner_id': partner_id or self.partner_agrolait_id,
+            'invoice_date': date_invoice,
+            'date': date_invoice,
+            'invoice_line_ids': [(0, 0, {
+                'name': 'product that cost %s' % invoice_amount,
+                'quantity': 1,
+                'price_unit': invoice_amount,
+                'tax_ids': [(6, 0, [])],
+            })]
+        }
+
+        if payment_term_id:
+            invoice_vals['invoice_payment_term_id'] = payment_term_id
+
+        if currency_id:
+            invoice_vals['currency_id'] = currency_id
+
+        invoice = self.env['account.move'].with_context(default_move_type=type).create(invoice_vals)
+        if auto_validate:
+            invoice.action_post()
+        return invoice
+
+    def create_invoice(self, move_type='out_invoice', invoice_amount=50, currency_id=None):
+        return self._create_invoice(move_type=move_type, invoice_amount=invoice_amount, currency_id=currency_id, auto_validate=True)
+
+    def create_invoice_partner(self, move_type='out_invoice', invoice_amount=50, currency_id=None, partner_id=False, payment_term_id=False):
+        return self._create_invoice(
+            move_type=move_type,
+            invoice_amount=invoice_amount,
+            currency_id=currency_id,
+            partner_id=partner_id,
+            payment_term_id=payment_term_id,
+            auto_validate=True
+        )
+
+    def make_payment(self, invoice_record, bank_journal, amount=0.0, amount_currency=0.0, currency_id=None, reconcile_param=[]):
+        bank_stmt = self.env['account.bank.statement'].create({
+            'journal_id': bank_journal.id,
+            'date': time.strftime('%Y') + '-07-15',
+            'name': 'payment' + invoice_record.name,
+            'line_ids': [(0, 0, {
+                'payment_ref': 'payment',
+                'partner_id': self.partner_agrolait_id,
+                'amount': amount,
+                'amount_currency': amount_currency,
+                'foreign_currency_id': currency_id,
+            })],
+        })
+        bank_stmt.button_post()
+
+        bank_stmt.line_ids[0].reconcile(reconcile_param)
+        return bank_stmt
+
+    def make_customer_and_supplier_flows(self, invoice_currency_id, invoice_amount, bank_journal, amount, amount_currency, transaction_currency_id):
+        #we create an invoice in given invoice_currency
+        invoice_record = self.create_invoice(move_type='out_invoice', invoice_amount=invoice_amount, currency_id=invoice_currency_id)
+        #we encode a payment on it, on the given bank_journal with amount, amount_currency and transaction_currency given
+        line = invoice_record.line_ids.filtered(lambda line: line.account_id.user_type_id.type in ('receivable', 'payable'))
+        bank_stmt = self.make_payment(invoice_record, bank_journal, amount=amount, amount_currency=amount_currency, currency_id=transaction_currency_id, reconcile_param=[{'id': line.id}])
+        customer_move_lines = bank_stmt.line_ids.line_ids
+
+        #we create a supplier bill in given invoice_currency
+        invoice_record = self.create_invoice(move_type='in_invoice', invoice_amount=invoice_amount, currency_id=invoice_currency_id)
+        #we encode a payment on it, on the given bank_journal with amount, amount_currency and transaction_currency given
+        line = invoice_record.line_ids.filtered(lambda line: line.account_id.user_type_id.type in ('receivable', 'payable'))
+        bank_stmt = self.make_payment(invoice_record, bank_journal, amount=-amount, amount_currency=-amount_currency, currency_id=transaction_currency_id, reconcile_param=[{'id': line.id}])
+        supplier_move_lines = bank_stmt.line_ids.line_ids
+        return customer_move_lines, supplier_move_lines
diff --git a/addons/account/tests/test_account_account.py b/addons/account/tests/test_account_account.py
new file mode 100644
index 00000000..cded3517
--- /dev/null
+++ b/addons/account/tests/test_account_account.py
@@ -0,0 +1,137 @@
+# -*- coding: utf-8 -*-
+from odoo.addons.account.tests.common import AccountTestInvoicingCommon
+from odoo.tests import tagged
+from odoo.exceptions import UserError, ValidationError
+
+
+@tagged('post_install', '-at_install')
+class TestAccountAccount(AccountTestInvoicingCommon):
+
+    def test_changing_account_company(self):
+        ''' Ensure you can't change the company of an account.account if there are some journal entries '''
+
+        self.env['account.move'].create({
+            'move_type': 'entry',
+            'date': '2019-01-01',
+            'line_ids': [
+                (0, 0, {
+                    'name': 'line_debit',
+                    'account_id': self.company_data['default_account_revenue'].id,
+                }),
+                (0, 0, {
+                    'name': 'line_credit',
+                    'account_id': self.company_data['default_account_revenue'].id,
+                }),
+            ],
+        })
+
+        with self.assertRaises(UserError), self.cr.savepoint():
+            self.company_data['default_account_revenue'].company_id = self.company_data_2['company']
+
+    def test_toggle_reconcile(self):
+        ''' Test the feature when the user sets an account as reconcile/not reconcile with existing journal entries. '''
+        account = self.company_data['default_account_revenue']
+
+        move = self.env['account.move'].create({
+            'move_type': 'entry',
+            'date': '2019-01-01',
+            'line_ids': [
+                (0, 0, {
+                    'account_id': account.id,
+                    'currency_id': self.currency_data['currency'].id,
+                    'debit': 100.0,
+                    'credit': 0.0,
+                    'amount_currency': 200.0,
+                }),
+                (0, 0, {
+                    'account_id': account.id,
+                    'currency_id': self.currency_data['currency'].id,
+                    'debit': 0.0,
+                    'credit': 100.0,
+                    'amount_currency': -200.0,
+                }),
+            ],
+        })
+        move.action_post()
+
+        self.assertRecordValues(move.line_ids, [
+            {'reconciled': False, 'amount_residual': 0.0, 'amount_residual_currency': 0.0},
+            {'reconciled': False, 'amount_residual': 0.0, 'amount_residual_currency': 0.0},
+        ])
+
+        # Set the account as reconcile and fully reconcile something.
+        account.reconcile = True
+        self.env['account.move.line'].invalidate_cache()
+
+        self.assertRecordValues(move.line_ids, [
+            {'reconciled': False, 'amount_residual': 100.0, 'amount_residual_currency': 200.0},
+            {'reconciled': False, 'amount_residual': -100.0, 'amount_residual_currency': -200.0},
+        ])
+
+        move.line_ids.reconcile()
+        self.assertRecordValues(move.line_ids, [
+            {'reconciled': True, 'amount_residual': 0.0, 'amount_residual_currency': 0.0},
+            {'reconciled': True, 'amount_residual': 0.0, 'amount_residual_currency': 0.0},
+        ])
+
+        # Set back to a not reconcile account and check the journal items.
+        move.line_ids.remove_move_reconcile()
+        account.reconcile = False
+        self.env['account.move.line'].invalidate_cache()
+
+        self.assertRecordValues(move.line_ids, [
+            {'reconciled': False, 'amount_residual': 0.0, 'amount_residual_currency': 0.0},
+            {'reconciled': False, 'amount_residual': 0.0, 'amount_residual_currency': 0.0},
+        ])
+
+    def test_toggle_reconcile_with_partials(self):
+        ''' Test the feature when the user sets an account as reconcile/not reconcile with partial reconciliation. '''
+        account = self.company_data['default_account_revenue']
+
+        move = self.env['account.move'].create({
+            'move_type': 'entry',
+            'date': '2019-01-01',
+            'line_ids': [
+                (0, 0, {
+                    'account_id': account.id,
+                    'currency_id': self.currency_data['currency'].id,
+                    'debit': 100.0,
+                    'credit': 0.0,
+                    'amount_currency': 200.0,
+                }),
+                (0, 0, {
+                    'account_id': account.id,
+                    'currency_id': self.currency_data['currency'].id,
+                    'debit': 0.0,
+                    'credit': 50.0,
+                    'amount_currency': -100.0,
+                }),
+                (0, 0, {
+                    'account_id': self.company_data['default_account_expense'].id,
+                    'currency_id': self.currency_data['currency'].id,
+                    'debit': 0.0,
+                    'credit': 50.0,
+                    'amount_currency': -100.0,
+                }),
+            ],
+        })
+        move.action_post()
+
+        # Set the account as reconcile and partially reconcile something.
+        account.reconcile = True
+        self.env['account.move.line'].invalidate_cache()
+
+        move.line_ids.filtered(lambda line: line.account_id == account).reconcile()
+
+        # Try to set the account as a not-reconcile one.
+        with self.assertRaises(UserError), self.cr.savepoint():
+            account.reconcile = False
+
+    def test_toggle_reconcile_outstanding_account(self):
+        ''' Test the feature when the user sets an account as not reconcilable when a journal
+        is configured with this account as the payment credit or debit account.
+        Since such an account should be reconcilable by nature, a ValidationError is raised.'''
+        with self.assertRaises(ValidationError), self.cr.savepoint():
+            self.company_data['default_journal_bank'].payment_debit_account_id.reconcile = False
+        with self.assertRaises(ValidationError), self.cr.savepoint():
+            self.company_data['default_journal_bank'].payment_credit_account_id.reconcile = False
diff --git a/addons/account/tests/test_account_all_l10n.py b/addons/account/tests/test_account_all_l10n.py
new file mode 100644
index 00000000..fbf9887b
--- /dev/null
+++ b/addons/account/tests/test_account_all_l10n.py
@@ -0,0 +1,35 @@
+# -*- coding: utf-8 -*-
+import logging
+
+from odoo.tests import standalone
+
+
+_logger = logging.getLogger(__name__)
+
+
+@standalone('all_l10n')
+def test_all_l10n(env):
+    """ This test will install all the l10n_* modules.
+    As the module install is not yet fully transactional, the modules will
+    remain installed after the test.
+    """
+    l10n_mods = env['ir.module.module'].search([
+        ('name', 'like', 'l10n%'),
+        ('state', '=', 'uninstalled'),
+    ])
+    l10n_mods.button_immediate_install()
+    env.reset()     # clear the set of environments
+    env = env()     # get an environment that refers to the new registry
+
+    coas = env['account.chart.template'].search([])
+    for coa in coas:
+        cname = 'company_%s' % str(coa.id)
+        company = env['res.company'].create({'name': cname})
+        env.user.company_ids += company
+        env.user.company_id = company
+        _logger.info('Testing COA: %s (company: %s)' % (coa.name, cname))
+        try:
+            with env.cr.savepoint():
+                coa.try_loading()
+        except Exception:
+            _logger.error("Error when creating COA %s", coa.name, exc_info=True)
diff --git a/addons/account/tests/test_account_analytic.py b/addons/account/tests/test_account_analytic.py
new file mode 100644
index 00000000..48ab4258
--- /dev/null
+++ b/addons/account/tests/test_account_analytic.py
@@ -0,0 +1,59 @@
+# -*- coding: utf-8 -*-
+from odoo.addons.account.tests.common import AccountTestInvoicingCommon
+from odoo.tests import tagged
+from odoo.exceptions import UserError
+
+
+@tagged('post_install', '-at_install')
+class TestAccountAnalyticAccount(AccountTestInvoicingCommon):
+
+    @classmethod
+    def setUpClass(cls, chart_template_ref=None):
+        super().setUpClass(chart_template_ref=chart_template_ref)
+
+        cls.env.user.write({
+            'groups_id': [
+                (4, cls.env.ref('analytic.group_analytic_accounting').id),
+                (4, cls.env.ref('analytic.group_analytic_tags').id),
+            ],
+        })
+
+        # By default, tests are run with the current user set on the first company.
+        cls.env.user.company_id = cls.company_data['company']
+
+        cls.test_analytic_account = cls.env['account.analytic.account'].create({'name': 'test_analytic_account'})
+        cls.test_analytic_tag = cls.env['account.analytic.tag'].create({'name': 'test_analytic_tag'})
+
+    def test_changing_analytic_company(self):
+        ''' Ensure you can't change the company of an account.analytic.account if there are some journal entries '''
+
+        self.env['account.move'].create({
+            'move_type': 'entry',
+            'date': '2019-01-01',
+            'line_ids': [
+                (0, 0, {
+                    'name': 'line_debit',
+                    'account_id': self.company_data['default_account_revenue'].id,
+                    'analytic_account_id': self.test_analytic_account.id,
+                    'analytic_tag_ids': [(6, 0, self.test_analytic_tag.ids)],
+                }),
+                (0, 0, {
+                    'name': 'line_credit',
+                    'account_id': self.company_data['default_account_revenue'].id,
+                }),
+            ],
+        })
+
+        # Set a different company on the analytic account.
+        with self.assertRaises(UserError), self.cr.savepoint():
+            self.test_analytic_account.company_id = self.company_data_2['company']
+
+        # Making the analytic account not company dependent is allowed.
+        self.test_analytic_account.company_id = False
+
+        # Set a different company on the analytic tag.
+        with self.assertRaises(UserError), self.cr.savepoint():
+            self.test_analytic_tag.company_id = self.company_data_2['company']
+
+        # Making the analytic tag not company dependent is allowed.
+        self.test_analytic_tag.company_id = False
diff --git a/addons/account/tests/test_account_bank_statement.py b/addons/account/tests/test_account_bank_statement.py
new file mode 100644
index 00000000..10ec0aba
--- /dev/null
+++ b/addons/account/tests/test_account_bank_statement.py
@@ -0,0 +1,1594 @@
+# -*- coding: utf-8 -*-
+from odoo.addons.account.tests.common import AccountTestInvoicingCommon
+from odoo.tests import tagged
+from odoo.tests.common import Form
+from odoo.exceptions import ValidationError, UserError
+from odoo import fields
+
+from unittest.mock import patch
+
+
+class TestAccountBankStatementCommon(AccountTestInvoicingCommon):
+
+    @classmethod
+    def setUpClass(cls, chart_template_ref=None):
+        super().setUpClass(chart_template_ref=chart_template_ref)
+
+        # We need a third currency as you could have a company's currency != journal's currency !=
+        cls.currency_data_2 = cls.setup_multi_currency_data(default_values={
+            'name': 'Dark Chocolate Coin',
+            'symbol': '🍫',
+            'currency_unit_label': 'Dark Choco',
+            'currency_subunit_label': 'Dark Cacao Powder',
+        }, rate2016=6.0, rate2017=4.0)
+        cls.currency_data_3 = cls.setup_multi_currency_data(default_values={
+            'name': 'Black Chocolate Coin',
+            'symbol': '🍫',
+            'currency_unit_label': 'Black Choco',
+            'currency_subunit_label': 'Black Cacao Powder',
+        }, rate2016=12.0, rate2017=8.0)
+
+        cls.bank_journal_1 = cls.company_data['default_journal_bank']
+        cls.bank_journal_2 = cls.bank_journal_1.copy()
+        cls.bank_journal_3 = cls.bank_journal_2.copy()
+        cls.currency_1 = cls.company_data['currency']
+        cls.currency_2 = cls.currency_data['currency']
+        cls.currency_3 = cls.currency_data_2['currency']
+        cls.currency_4 = cls.currency_data_3['currency']
+
+    def assertBankStatementLine(self, statement_line, expected_statement_line_vals, expected_move_line_vals):
+        self.assertRecordValues(statement_line, [expected_statement_line_vals])
+        self.assertRecordValues(statement_line.line_ids.sorted('balance'), expected_move_line_vals)
+
+
+@tagged('post_install', '-at_install')
+class TestAccountBankStatement(TestAccountBankStatementCommon):
+
+    # -------------------------------------------------------------------------
+    # TESTS about the statement model.
+    # -------------------------------------------------------------------------
+
+    def test_starting_ending_balance_chaining(self):
+        # Create first statement on 2019-01-02.
+        bnk1 = self.env['account.bank.statement'].create({
+            'name': 'BNK1',
+            'date': '2019-01-02',
+            'journal_id': self.company_data['default_journal_bank'].id,
+            'line_ids': [(0, 0, {'payment_ref': '/', 'amount': 100.0})],
+        })
+        self.assertRecordValues(bnk1, [{
+            'balance_start': 0.0,
+            'balance_end_real': 100.0,
+            'balance_end': 100.0,
+            'previous_statement_id': False,
+        }])
+
+        # Create a new statement after that one.
+        bnk2 = self.env['account.bank.statement'].create({
+            'name': 'BNK2',
+            'date': '2019-01-10',
+            'journal_id': self.company_data['default_journal_bank'].id,
+            'line_ids': [(0, 0, {'payment_ref': '/', 'amount': 50.0})],
+        })
+        self.assertRecordValues(bnk2, [{
+            'balance_start': 100.0,
+            'balance_end_real': 150.0,
+            'balance_end': 150.0,
+            'previous_statement_id': bnk1.id,
+        }])
+
+        # Create new statement with given ending balance.
+        bnk3 = self.env['account.bank.statement'].create({
+            'name': 'BNK3',
+            'date': '2019-01-15',
+            'journal_id': self.company_data['default_journal_bank'].id,
+            'line_ids': [(0, 0, {'payment_ref': '/', 'amount': 25.0})],
+            'balance_end_real': 200.0,
+        })
+        self.assertRecordValues(bnk3, [{
+            'balance_start': 150.0,
+            'balance_end_real': 200.0,
+            'balance_end': 175.0,
+            'previous_statement_id': bnk2.id,
+        }])
+
+        # Create new statement with a date right after BNK1.
+        bnk4 = self.env['account.bank.statement'].create({
+            'name': 'BNK4',
+            'date': '2019-01-03',
+            'journal_id': self.company_data['default_journal_bank'].id,
+            'line_ids': [(0, 0, {'payment_ref': '/', 'amount': 100.0})],
+        })
+        self.assertRecordValues(bnk4, [{
+            'balance_start': 100.0,
+            'balance_end_real': 200.0,
+            'balance_end': 200.0,
+            'previous_statement_id': bnk1.id,
+        }])
+
+        # BNK2/BNK3 should have changed their previous statements.
+        self.assertRecordValues(bnk2, [{
+            'balance_start': 200.0,
+            'balance_end_real': 250.0,
+            'balance_end': 250.0,
+            'previous_statement_id': bnk4.id,
+        }])
+        self.assertRecordValues(bnk3, [{
+            'balance_start': 250.0,
+            'balance_end_real': 200.0,
+            'balance_end': 275.0,
+            'previous_statement_id': bnk2.id,
+        }])
+
+        # Correct the ending balance of BNK3.
+        bnk3.balance_end_real = 275
+
+        # Change date of BNK4 to be the last.
+        bnk4.date = '2019-01-20'
+        self.assertRecordValues(bnk1, [{
+            'balance_start': 0.0,
+            'balance_end_real': 100.0,
+            'balance_end': 100.0,
+            'previous_statement_id': False,
+        }])
+        self.assertRecordValues(bnk2, [{
+            'balance_start': 100.0,
+            'balance_end_real': 150.0,
+            'balance_end': 150.0,
+            'previous_statement_id': bnk1.id,
+        }])
+        self.assertRecordValues(bnk3, [{
+            'balance_start': 150.0,
+            'balance_end_real': 175.0,
+            'balance_end': 175.0,
+            'previous_statement_id': bnk2.id,
+        }])
+        self.assertRecordValues(bnk4, [{
+            'balance_start': 175.0,
+            'balance_end_real': 200.0,
+            'balance_end': 275.0,
+            'previous_statement_id': bnk3.id,
+        }])
+
+        # Correct the ending balance of BNK4.
+        bnk4.balance_end_real = 275
+
+        # Move BNK3 to first position.
+        bnk3.date = '2019-01-01'
+        self.assertRecordValues(bnk3, [{
+            'balance_start': 0.0,
+            'balance_end_real': 25.0,
+            'balance_end': 25.0,
+            'previous_statement_id': False,
+        }])
+        self.assertRecordValues(bnk1, [{
+            'balance_start': 25.0,
+            'balance_end_real': 125.0,
+            'balance_end': 125.0,
+            'previous_statement_id': bnk3.id,
+        }])
+        self.assertRecordValues(bnk2, [{
+            'balance_start': 125.0,
+            'balance_end_real': 175.0,
+            'balance_end': 175.0,
+            'previous_statement_id': bnk1.id,
+        }])
+        self.assertRecordValues(bnk4, [{
+            'balance_start': 175.0,
+            'balance_end_real': 275.0,
+            'balance_end': 275.0,
+            'previous_statement_id': bnk2.id,
+        }])
+
+        # Move BNK1 to the third position.
+        bnk1.date = '2019-01-11'
+        self.assertRecordValues(bnk3, [{
+            'balance_start': 0.0,
+            'balance_end_real': 25.0,
+            'balance_end': 25.0,
+            'previous_statement_id': False,
+        }])
+        self.assertRecordValues(bnk2, [{
+            'balance_start': 25.0,
+            'balance_end_real': 75.0,
+            'balance_end': 75.0,
+            'previous_statement_id': bnk3.id,
+        }])
+        self.assertRecordValues(bnk1, [{
+            'balance_start': 75.0,
+            'balance_end_real': 175.0,
+            'balance_end': 175.0,
+            'previous_statement_id': bnk2.id,
+        }])
+        self.assertRecordValues(bnk4, [{
+            'balance_start': 175.0,
+            'balance_end_real': 275.0,
+            'balance_end': 275.0,
+            'previous_statement_id': bnk1.id,
+        }])
+
+        # Delete BNK3 and BNK1.
+        (bnk3 + bnk1).unlink()
+        self.assertRecordValues(bnk2, [{
+            'balance_start': 0.0,
+            'balance_end_real': 50.0,
+            'balance_end': 50.0,
+            'previous_statement_id': False,
+        }])
+        self.assertRecordValues(bnk4, [{
+            'balance_start': 50.0,
+            'balance_end_real': 275.0,
+            'balance_end': 150.0,
+            'previous_statement_id': bnk2.id,
+        }])
+
+    def test_statements_different_journal(self):
+        # Create statements in bank journal.
+        bnk1_1 = self.env['account.bank.statement'].create({
+            'name': 'BNK1_1',
+            'date': '2019-01-01',
+            'journal_id': self.company_data['default_journal_bank'].id,
+            'line_ids': [(0, 0, {'payment_ref': '/', 'amount': 100.0})],
+            'balance_end_real': 100.0,
+        })
+        bnk1_2 = self.env['account.bank.statement'].create({
+            'name': 'BNK1_2',
+            'date': '2019-01-10',
+            'journal_id': self.company_data['default_journal_bank'].id,
+            'line_ids': [(0, 0, {'payment_ref': '/', 'amount': 50.0})],
+        })
+
+        # Create statements in cash journal.
+        bnk2_1 = self.env['account.bank.statement'].create({
+            'name': 'BNK2_1',
+            'date': '2019-01-02',
+            'journal_id': self.company_data['default_journal_cash'].id,
+            'line_ids': [(0, 0, {'payment_ref': '/', 'amount': 20.0})],
+            'balance_end_real': 20.0,
+        })
+        bnk2_2 = self.env['account.bank.statement'].create({
+            'name': 'BNK2_2',
+            'date': '2019-01-12',
+            'journal_id': self.company_data['default_journal_cash'].id,
+            'line_ids': [(0, 0, {'payment_ref': '/', 'amount': 10.0})],
+        })
+        self.assertRecordValues(bnk1_1, [{
+            'balance_start': 0.0,
+            'balance_end_real': 100.0,
+            'balance_end': 100.0,
+            'previous_statement_id': False,
+        }])
+        self.assertRecordValues(bnk1_2, [{
+            'balance_start': 100.0,
+            'balance_end_real': 150.0,
+            'balance_end': 150.0,
+            'previous_statement_id': bnk1_1.id,
+        }])
+        self.assertRecordValues(bnk2_1, [{
+            'balance_start': 0.0,
+            'balance_end_real': 20.0,
+            'balance_end': 20.0,
+            'previous_statement_id': False,
+        }])
+        self.assertRecordValues(bnk2_2, [{
+            'balance_start': 20.0,
+            'balance_end_real': 0.0,
+            'balance_end': 30.0,
+            'previous_statement_id': bnk2_1.id,
+        }])
+
+    def test_cash_statement_with_difference(self):
+        ''' A cash statement always creates an additional line to store the cash difference towards the ending balance.
+        '''
+        statement = self.env['account.bank.statement'].create({
+            'name': 'test_statement',
+            'date': '2019-01-01',
+            'journal_id': self.company_data['default_journal_cash'].id,
+            'balance_end_real': 100.0,
+        })
+
+        statement.button_post()
+
+        self.assertRecordValues(statement.line_ids, [{
+            'amount': 100.0,
+            'is_reconciled': True,
+        }])
+
+
+@tagged('post_install', '-at_install')
+class TestAccountBankStatementLine(TestAccountBankStatementCommon):
+
+    @classmethod
+    def setUpClass(cls, chart_template_ref=None):
+        super().setUpClass(chart_template_ref=chart_template_ref)
+
+        cls.statement = cls.env['account.bank.statement'].create({
+            'name': 'test_statement',
+            'date': '2019-01-01',
+            'journal_id': cls.bank_journal_1.id,
+            'line_ids': [
+                (0, 0, {
+                    'date': '2019-01-01',
+                    'payment_ref': 'line_1',
+                    'partner_id': cls.partner_a.id,
+                    'foreign_currency_id': cls.currency_2.id,
+                    'amount': 1250.0,
+                    'amount_currency': 2500.0,
+                }),
+            ],
+        })
+        cls.statement_line = cls.statement.line_ids
+
+        cls.expected_st_line = {
+            'date': fields.Date.from_string('2019-01-01'),
+            'journal_id': cls.statement.journal_id.id,
+            'payment_ref': 'line_1',
+            'partner_id': cls.partner_a.id,
+            'currency_id': cls.currency_1.id,
+            'foreign_currency_id': cls.currency_2.id,
+            'amount': 1250.0,
+            'amount_currency': 2500.0,
+            'is_reconciled': False,
+        }
+
+        cls.expected_bank_line = {
+            'name': cls.statement_line.payment_ref,
+            'partner_id': cls.statement_line.partner_id.id,
+            'currency_id': cls.currency_2.id,
+            'account_id': cls.statement.journal_id.default_account_id.id,
+            'debit': 1250.0,
+            'credit': 0.0,
+            'amount_currency': 2500.0,
+        }
+
+        cls.expected_counterpart_line = {
+            'name': cls.statement_line.payment_ref,
+            'partner_id': cls.statement_line.partner_id.id,
+            'currency_id': cls.currency_2.id,
+            'account_id': cls.statement.journal_id.suspense_account_id.id,
+            'debit': 0.0,
+            'credit': 1250.0,
+            'amount_currency': -2500.0,
+        }
+
+    # -------------------------------------------------------------------------
+    # TESTS about the statement line model.
+    # -------------------------------------------------------------------------
+
+    def _test_statement_line_edition(
+            self,
+            journal,
+            amount, amount_currency,
+            journal_currency, foreign_currency,
+            expected_liquidity_values, expected_counterpart_values):
+        ''' Test the edition of a statement line from itself or from its linked journal entry.
+        :param journal:                     The account.journal record that will be set on the statement line.
+        :param amount:                      The amount in journal's currency.
+        :param amount_currency:             The amount in the foreign currency.
+        :param journal_currency:            The journal's currency as a res.currency record.
+        :param foreign_currency:            The foreign currency as a res.currency record.
+        :param expected_liquidity_values:   The expected account.move.line values for the liquidity line.
+        :param expected_counterpart_values: The expected account.move.line values for the counterpart line.
+        '''
+        if journal_currency:
+            journal.currency_id = journal_currency.id
+
+        statement = self.env['account.bank.statement'].create({
+            'name': 'test_statement',
+            'date': '2019-01-01',
+            'journal_id': journal.id,
+            'line_ids': [
+                (0, 0, {
+                    'date': '2019-01-01',
+                    'payment_ref': 'line_1',
+                    'partner_id': self.partner_a.id,
+                    'foreign_currency_id': foreign_currency and foreign_currency.id,
+                    'amount': amount,
+                    'amount_currency': amount_currency,
+                }),
+            ],
+        })
+        statement_line = statement.line_ids
+
+        # ==== Test the statement line amounts are correct ====
+        # If there is a bug in the compute/inverse methods, the amount/amount_currency could be
+        # incorrect directly after the creation of the statement line.
+
+        self.assertRecordValues(statement_line, [{
+            'amount': amount,
+            'amount_currency': amount_currency,
+        }])
+        self.assertRecordValues(statement_line.move_id, [{
+            'partner_id': self.partner_a.id,
+            'currency_id': (statement_line.foreign_currency_id or statement_line.currency_id).id,
+        }])
+
+        # ==== Test the edition of statement line amounts ====
+        # The statement line must remain consistent with its account.move.
+        # To test the compute/inverse methods are correctly managing all currency setup,
+        # we check the edition of amounts in both directions statement line <-> journal entry.
+
+        # Check initial state of the statement line.
+        liquidity_lines, suspense_lines, other_lines = statement_line._seek_for_lines()
+        self.assertRecordValues(liquidity_lines, [expected_liquidity_values])
+        self.assertRecordValues(suspense_lines, [expected_counterpart_values])
+
+        # Check the account.move is still correct after editing the account.bank.statement.line.
+        statement_line.write({
+            'amount': statement_line.amount * 2,
+            'amount_currency': statement_line.amount_currency * 2,
+        })
+        self.assertRecordValues(statement_line, [{
+            'amount': amount * 2,
+            'amount_currency': amount_currency * 2,
+        }])
+        self.assertRecordValues(liquidity_lines, [{
+            **expected_liquidity_values,
+            'debit': expected_liquidity_values.get('debit', 0.0) * 2,
+            'credit': expected_liquidity_values.get('credit', 0.0) * 2,
+            'amount_currency': expected_liquidity_values.get('amount_currency', 0.0) * 2,
+        }])
+        self.assertRecordValues(suspense_lines, [{
+            'debit': expected_counterpart_values.get('debit', 0.0) * 2,
+            'credit': expected_counterpart_values.get('credit', 0.0) * 2,
+            'amount_currency': expected_counterpart_values.get('amount_currency', 0.0) * 2,
+        }])
+
+        # Check the account.bank.statement.line is still correct after editing the account.move.
+        statement_line.move_id.write({'line_ids': [
+            (1, liquidity_lines.id, {
+                'debit': expected_liquidity_values.get('debit', 0.0),
+                'credit': expected_liquidity_values.get('credit', 0.0),
+                'amount_currency': expected_liquidity_values.get('amount_currency', 0.0),
+            }),
+            (1, suspense_lines.id, {
+                'debit': expected_counterpart_values.get('debit', 0.0),
+                'credit': expected_counterpart_values.get('credit', 0.0),
+                'amount_currency': expected_counterpart_values.get('amount_currency', 0.0),
+            }),
+        ]})
+        self.assertRecordValues(statement_line, [{
+            'amount': amount,
+            'amount_currency': amount_currency,
+        }])
+
+    def _test_edition_customer_and_supplier_flows(
+            self,
+            amount, amount_currency,
+            journal_currency, foreign_currency,
+            expected_liquidity_values, expected_counterpart_values):
+        ''' Test '_test_statement_line_edition' using the customer (positive amounts)
+        & the supplier flow (negative amounts).
+        :param amount:                      The amount in journal's currency.
+        :param amount_currency:             The amount in the foreign currency.
+        :param journal_currency:            The journal's currency as a res.currency record.
+        :param foreign_currency:            The foreign currency as a res.currency record.
+        :param expected_liquidity_values:   The expected account.move.line values for the liquidity line.
+        :param expected_counterpart_values: The expected account.move.line values for the counterpart line.
+        '''
+
+        # Check the full process with positive amount (customer process).
+        self._test_statement_line_edition(
+            self.bank_journal_2,
+            amount, amount_currency,
+            journal_currency, foreign_currency,
+            expected_liquidity_values,
+            expected_counterpart_values,
+        )
+
+        # Check the full process with negative amount (supplier process).
+        self._test_statement_line_edition(
+            self.bank_journal_3,
+            -amount, -amount_currency,
+            journal_currency, foreign_currency,
+            {
+                **expected_liquidity_values,
+                'debit': expected_liquidity_values.get('credit', 0.0),
+                'credit': expected_liquidity_values.get('debit', 0.0),
+                'amount_currency': -expected_liquidity_values.get('amount_currency', 0.0),
+            },
+            {
+                **expected_counterpart_values,
+                'debit': expected_counterpart_values.get('credit', 0.0),
+                'credit': expected_counterpart_values.get('debit', 0.0),
+                'amount_currency': -expected_counterpart_values.get('amount_currency', 0.0),
+            },
+        )
+
+    def test_edition_journal_curr_2_statement_curr_3(self):
+        self._test_edition_customer_and_supplier_flows(
+            80.0,               120.0,
+            self.currency_2,    self.currency_3,
+            {'debit': 40.0,     'credit': 0.0,      'amount_currency': 80.0,        'currency_id': self.currency_2.id},
+            {'debit': 0.0,      'credit': 40.0,     'amount_currency': -120.0,      'currency_id': self.currency_3.id},
+        )
+
+    def test_edition_journal_curr_2_statement_curr_1(self):
+        self._test_edition_customer_and_supplier_flows(
+            120.0,              80.0,
+            self.currency_2,    self.currency_1,
+            {'debit': 80.0,     'credit': 0.0,      'amount_currency': 120.0,       'currency_id': self.currency_2.id},
+            {'debit': 0.0,      'credit': 80.0,     'amount_currency': -80.0,       'currency_id': self.currency_1.id},
+        )
+
+    def test_edition_journal_curr_1_statement_curr_2(self):
+        self._test_edition_customer_and_supplier_flows(
+            80.0,               120.0,
+            self.currency_1,    self.currency_2,
+            {'debit': 80.0,     'credit': 0.0,      'amount_currency': 120.0,       'currency_id': self.currency_2.id},
+            {'debit': 0.0,      'credit': 80.0,     'amount_currency': -120.0,      'currency_id': self.currency_2.id},
+        )
+
+    def test_edition_journal_curr_2_statement_false(self):
+        self._test_edition_customer_and_supplier_flows(
+            80.0,               0.0,
+            self.currency_2,    False,
+            {'debit': 40.0,     'credit': 0.0,      'amount_currency': 80.0,        'currency_id': self.currency_2.id},
+            {'debit': 0.0,      'credit': 40.0,     'amount_currency': -80.0,       'currency_id': self.currency_2.id},
+        )
+
+    def test_edition_journal_curr_1_statement_false(self):
+        self._test_edition_customer_and_supplier_flows(
+            80.0,               0.0,
+            self.currency_1,    False,
+            {'debit': 80.0,     'credit': 0.0,      'amount_currency': 80.0,        'currency_id': self.currency_1.id},
+            {'debit': 0.0,      'credit': 80.0,     'amount_currency': -80.0,       'currency_id': self.currency_1.id},
+        )
+
+    def test_zero_amount_journal_curr_1_statement_curr_2(self):
+        self.bank_journal_2.currency_id = self.currency_1
+
+        statement = self.env['account.bank.statement'].create({
+            'name': 'test_statement',
+            'date': '2019-01-01',
+            'journal_id': self.bank_journal_2.id,
+            'line_ids': [
+                (0, 0, {
+                    'date': '2019-01-01',
+                    'payment_ref': 'line_1',
+                    'partner_id': self.partner_a.id,
+                    'foreign_currency_id': self.currency_2.id,
+                    'amount': 0.0,
+                    'amount_currency': 10.0,
+                }),
+            ],
+        })
+
+        self.assertRecordValues(statement.line_ids.move_id.line_ids, [
+            {'debit': 0.0,      'credit': 0.0,      'amount_currency': 10.0,        'currency_id': self.currency_2.id},
+            {'debit': 0.0,      'credit': 0.0,      'amount_currency': -10.0,       'currency_id': self.currency_2.id},
+        ])
+
+    def test_zero_amount_currency_journal_curr_1_statement_curr_2(self):
+        self.bank_journal_2.currency_id = self.currency_1
+
+        statement = self.env['account.bank.statement'].create({
+            'name': 'test_statement',
+            'date': '2019-01-01',
+            'journal_id': self.bank_journal_2.id,
+            'line_ids': [
+                (0, 0, {
+                    'date': '2019-01-01',
+                    'payment_ref': 'line_1',
+                    'partner_id': self.partner_a.id,
+                    'foreign_currency_id': self.currency_2.id,
+                    'amount': 10.0,
+                    'amount_currency': 0.0,
+                }),
+            ],
+        })
+
+        self.assertRecordValues(statement.line_ids.move_id.line_ids, [
+            {'debit': 10.0,     'credit': 0.0,      'amount_currency': 0.0,         'currency_id': self.currency_2.id},
+            {'debit': 0.0,      'credit': 10.0,     'amount_currency': 0.0,         'currency_id': self.currency_2.id},
+        ])
+
+    def test_zero_amount_journal_curr_2_statement_curr_1(self):
+        self.bank_journal_2.currency_id = self.currency_2
+
+        statement = self.env['account.bank.statement'].create({
+            'name': 'test_statement',
+            'date': '2019-01-01',
+            'journal_id': self.bank_journal_2.id,
+            'line_ids': [
+                (0, 0, {
+                    'date': '2019-01-01',
+                    'payment_ref': 'line_1',
+                    'partner_id': self.partner_a.id,
+                    'foreign_currency_id': self.currency_1.id,
+                    'amount': 0.0,
+                    'amount_currency': 10.0,
+                }),
+            ],
+        })
+
+        self.assertRecordValues(statement.line_ids.move_id.line_ids, [
+            {'debit': 10.0,     'credit': 0.0,      'amount_currency': 0.0,         'currency_id': self.currency_2.id},
+            {'debit': 0.0,      'credit': 10.0,     'amount_currency': -10.0,       'currency_id': self.currency_1.id},
+        ])
+
+    def test_zero_amount_currency_journal_curr_2_statement_curr_1(self):
+        self.bank_journal_2.currency_id = self.currency_2
+
+        statement = self.env['account.bank.statement'].create({
+            'name': 'test_statement',
+            'date': '2019-01-01',
+            'journal_id': self.bank_journal_2.id,
+            'line_ids': [
+                (0, 0, {
+                    'date': '2019-01-01',
+                    'payment_ref': 'line_1',
+                    'partner_id': self.partner_a.id,
+                    'foreign_currency_id': self.currency_1.id,
+                    'amount': 10.0,
+                    'amount_currency': 0.0,
+                }),
+            ],
+        })
+
+        self.assertRecordValues(statement.line_ids.move_id.line_ids, [
+            {'debit': 0.0,      'credit': 0.0,      'amount_currency': 10.0,        'currency_id': self.currency_2.id},
+            {'debit': 0.0,      'credit': 0.0,      'amount_currency': 0.0,         'currency_id': self.currency_1.id},
+        ])
+
+    def test_zero_amount_journal_curr_2_statement_curr_3(self):
+        self.bank_journal_2.currency_id = self.currency_2
+
+        statement = self.env['account.bank.statement'].create({
+            'name': 'test_statement',
+            'date': '2019-01-01',
+            'journal_id': self.bank_journal_2.id,
+            'line_ids': [
+                (0, 0, {
+                    'date': '2019-01-01',
+                    'payment_ref': 'line_1',
+                    'partner_id': self.partner_a.id,
+                    'foreign_currency_id': self.currency_3.id,
+                    'amount': 0.0,
+                    'amount_currency': 10.0,
+                }),
+            ],
+        })
+
+        self.assertRecordValues(statement.line_ids.move_id.line_ids, [
+            {'debit': 0.0,      'credit': 0.0,      'amount_currency': 0.0,         'currency_id': self.currency_2.id},
+            {'debit': 0.0,      'credit': 0.0,      'amount_currency': -10.0,       'currency_id': self.currency_3.id},
+        ])
+
+    def test_zero_amount_currency_journal_curr_2_statement_curr_3(self):
+        self.bank_journal_2.currency_id = self.currency_2
+
+        statement = self.env['account.bank.statement'].create({
+            'name': 'test_statement',
+            'date': '2019-01-01',
+            'journal_id': self.bank_journal_2.id,
+            'line_ids': [
+                (0, 0, {
+                    'date': '2019-01-01',
+                    'payment_ref': 'line_1',
+                    'partner_id': self.partner_a.id,
+                    'foreign_currency_id': self.currency_3.id,
+                    'amount': 10.0,
+                    'amount_currency': 0.0,
+                }),
+            ],
+        })
+
+        self.assertRecordValues(statement.line_ids.move_id.line_ids, [
+            {'debit': 5.0,      'credit': 0.0,      'amount_currency': 10.0,        'currency_id': self.currency_2.id},
+            {'debit': 0.0,      'credit': 5.0,      'amount_currency': 0.0,         'currency_id': self.currency_3.id},
+        ])
+
+    def test_constraints(self):
+        def assertStatementLineConstraint(statement_vals, statement_line_vals):
+            with self.assertRaises(Exception), self.cr.savepoint():
+                self.env['account.bank.statement'].create({
+                    **statement_vals,
+                    'line_ids': [(0, 0, statement_line_vals)],
+                })
+
+        statement_vals = {
+            'name': 'test_statement',
+            'date': '2019-01-01',
+            'journal_id': self.bank_journal_2.id,
+        }
+        statement_line_vals = {
+            'date': '2019-01-01',
+            'payment_ref': 'line_1',
+            'partner_id': self.partner_a.id,
+            'foreign_currency_id': False,
+            'amount': 10.0,
+            'amount_currency': 0.0,
+        }
+
+        # ==== Test constraints at creation ====
+
+        # Foreign currency must not be the same as the journal one.
+        assertStatementLineConstraint(statement_vals, {
+            **statement_line_vals,
+            'foreign_currency_id': self.currency_1.id,
+        })
+
+        # Can't have a stand alone amount in foreign currency without foreign currency set.
+        assertStatementLineConstraint(statement_vals, {
+            **statement_line_vals,
+            'amount_currency': 10.0,
+        })
+
+        # ==== Test constraints at edition ====
+
+        statement = self.env['account.bank.statement'].create({
+            **statement_vals,
+            'line_ids': [(0, 0, statement_line_vals)],
+        })
+        st_line = statement.line_ids
+
+        # You can't messed up the journal entry by adding another liquidity line.
+        addition_lines_to_create = [
+            {
+                'debit': 1.0,
+                'credit': 0,
+                'account_id': self.bank_journal_2.default_account_id.id,
+                'move_id': st_line.move_id.id,
+            },
+            {
+                'debit': 0,
+                'credit': 1.0,
+                'account_id': self.company_data['default_account_revenue'].id,
+                'move_id': st_line.move_id.id,
+            },
+        ]
+        with self.assertRaises(UserError), self.cr.savepoint():
+            st_line.move_id.write({
+                'line_ids': [(0, 0, vals) for vals in addition_lines_to_create]
+            })
+
+        with self.assertRaises(UserError), self.cr.savepoint():
+            st_line.line_ids.create(addition_lines_to_create)
+
+        # You can't set the journal entry in an unconsistent state.
+        with self.assertRaises(UserError), self.cr.savepoint():
+            st_line.move_id.action_post()
+
+    def test_statement_line_move_onchange_1(self):
+        ''' Test the consistency between the account.bank.statement.line and the generated account.move.lines
+        using the form view emulator.
+        '''
+
+        # Check the initial state of the statement line.
+        self.assertBankStatementLine(self.statement_line, self.expected_st_line, [self.expected_counterpart_line, self.expected_bank_line])
+
+        # Inverse the amount + change them.
+        with Form(self.statement) as statement_form:
+            with statement_form.line_ids.edit(0) as st_line_form:
+                st_line_form.amount = -2000.0
+                st_line_form.amount_currency = -4000.0
+                st_line_form.foreign_currency_id = self.currency_3
+
+        self.assertBankStatementLine(self.statement_line, {
+            **self.expected_st_line,
+            'amount': -2000.0,
+            'amount_currency': -4000.0,
+            'foreign_currency_id': self.currency_3.id,
+        }, [
+            {
+                **self.expected_bank_line,
+                'debit': 0.0,
+                'credit': 2000.0,
+                'amount_currency': -4000.0,
+                'currency_id': self.currency_3.id,
+            },
+            {
+                **self.expected_counterpart_line,
+                'debit': 2000.0,
+                'credit': 0.0,
+                'amount_currency': 4000.0,
+                'currency_id': self.currency_3.id,
+            },
+        ])
+
+        # Check changing the label and the partner.
+        with Form(self.statement) as statement_form:
+            with statement_form.line_ids.edit(0) as st_line_form:
+                st_line_form.payment_ref = 'line_1 (bis)'
+                st_line_form.partner_id = self.partner_b
+
+        self.assertBankStatementLine(self.statement_line, {
+            **self.expected_st_line,
+            'payment_ref': self.statement_line.payment_ref,
+            'partner_id': self.statement_line.partner_id.id,
+            'amount': -2000.0,
+            'amount_currency': -4000.0,
+            'foreign_currency_id': self.currency_3.id,
+        }, [
+            {
+                **self.expected_bank_line,
+                'name': self.statement_line.payment_ref,
+                'partner_id': self.statement_line.partner_id.id,
+                'debit': 0.0,
+                'credit': 2000.0,
+                'amount_currency': -4000.0,
+                'currency_id': self.currency_3.id,
+            },
+            {
+                **self.expected_counterpart_line,
+                'name': self.statement_line.payment_ref,
+                'partner_id': self.statement_line.partner_id.id,
+                'debit': 2000.0,
+                'credit': 0.0,
+                'amount_currency': 4000.0,
+                'currency_id': self.currency_3.id,
+            },
+        ])
+
+    # -------------------------------------------------------------------------
+    # TESTS about reconciliation:
+    # - Test '_prepare_counterpart_move_line_vals': one test for each case.
+    # - Test 'reconcile': 3 cases:
+    #       - Open-balance in debit.
+    #       - Open-balance in credit.
+    #       - No open-balance.
+    # - Test 'button_undo_reconciliation'.
+    # -------------------------------------------------------------------------
+
+    def _test_statement_line_reconciliation(
+            self,
+            journal,
+            amount, amount_currency, counterpart_amount,
+            journal_currency, foreign_currency, counterpart_currency,
+            expected_liquidity_values, expected_counterpart_values):
+        ''' Test the reconciliation of a statement line.
+        :param journal:                     The account.journal record that will be set on the statement line.
+        :param amount:                      The amount in journal's currency.
+        :param amount_currency:             The amount in the foreign currency.
+        :param counterpart_amount:          The amount of the invoice to reconcile.
+        :param journal_currency:            The journal's currency as a res.currency record.
+        :param foreign_currency:            The foreign currency as a res.currency record.
+        :param counterpart_currency:        The invoice currency as a res.currency record.
+        :param expected_liquidity_values:   The expected account.move.line values for the liquidity line.
+        :param expected_counterpart_values: The expected account.move.line values for the counterpart line.
+        '''
+        if journal_currency:
+            journal.currency_id = journal_currency.id
+
+        statement = self.env['account.bank.statement'].create({
+            'name': 'test_statement',
+            'date': '2019-01-01',
+            'journal_id': journal.id,
+            'line_ids': [
+                (0, 0, {
+                    'date': '2019-01-01',
+                    'payment_ref': 'line_1',
+                    'partner_id': self.partner_a.id,
+                    'foreign_currency_id': foreign_currency and foreign_currency.id,
+                    'amount': amount,
+                    'amount_currency': amount_currency,
+                }),
+            ],
+        })
+        statement_line = statement.line_ids
+
+        # - There is 3 flows to check:
+        #   * The invoice will fully reconcile the statement line.
+        #   * The invoice will partially reconcile the statement line and leads to an open balance in debit.
+        #   * The invoice will partially reconcile the statement line and leads to an open balance in credit.
+        # - The dates are different to be sure the reconciliation will preserve the conversion rate bank side.
+        move_type = 'out_invoice' if counterpart_amount < 0.0 else 'in_invoice'
+
+        test_invoices = self.env['account.move'].create([
+            {
+                'move_type': move_type,
+                'invoice_date': fields.Date.from_string('2016-01-01'),
+                'date': fields.Date.from_string('2016-01-01'),
+                'partner_id': self.partner_a.id,
+                'currency_id': counterpart_currency.id,
+                'invoice_line_ids': [
+                    (0, None, {
+                        'name': 'counterpart line, same amount',
+                        'account_id': self.company_data['default_account_revenue'].id,
+                        'quantity': 1,
+                        'price_unit': abs(counterpart_amount),
+                    }),
+                ],
+            },
+            {
+                'move_type': move_type,
+                'invoice_date': fields.Date.from_string('2016-01-01'),
+                'date': fields.Date.from_string('2016-01-01'),
+                'partner_id': self.partner_a.id,
+                'currency_id': counterpart_currency.id,
+                'invoice_line_ids': [
+                    (0, None, {
+                        'name': 'counterpart line, lower amount',
+                        'account_id': self.company_data['default_account_revenue'].id,
+                        'quantity': 1,
+                        'price_unit': abs(counterpart_amount / 2),
+                    }),
+                ],
+            },
+            {
+                'move_type': move_type,
+                'invoice_date': fields.Date.from_string('2016-01-01'),
+                'date': fields.Date.from_string('2016-01-01'),
+                'partner_id': self.partner_a.id,
+                'currency_id': counterpart_currency.id,
+                'invoice_line_ids': [
+                    (0, None, {
+                        'name': 'counterpart line, bigger amount',
+                        'account_id': self.company_data['default_account_revenue'].id,
+                        'quantity': 1,
+                        'price_unit': abs(counterpart_amount * 2),
+                    }),
+                ],
+            },
+        ])
+        test_invoices.action_post()
+        statement.button_post()
+        counterpart_lines = test_invoices.mapped('line_ids').filtered(lambda line: line.account_internal_type in ('receivable', 'payable'))
+
+        # Check the full reconciliation.
+        statement_line.reconcile([{'id': counterpart_lines[0].id}])
+        liquidity_lines, suspense_lines, other_lines = statement_line._seek_for_lines()
+        self.assertRecordValues(liquidity_lines, [expected_liquidity_values])
+        self.assertRecordValues(other_lines, [expected_counterpart_values])
+
+        # Check the reconciliation with partial lower amount.
+        statement_line.button_undo_reconciliation()
+        statement_line.reconcile([{'id': counterpart_lines[1].id}])
+        liquidity_lines, suspense_lines, other_lines = statement_line._seek_for_lines()
+        self.assertRecordValues(liquidity_lines, [expected_liquidity_values])
+        self.assertRecordValues(other_lines.sorted('balance', reverse=amount < 0.0), [
+            {
+                **expected_counterpart_values,
+                'debit': expected_counterpart_values.get('debit', 0.0) / 2,
+                'credit': expected_counterpart_values.get('credit', 0.0) / 2,
+                'amount_currency': expected_counterpart_values.get('amount_currency', 0.0) / 2,
+            },
+            {
+                'debit': expected_counterpart_values.get('debit', 0.0) / 2,
+                'credit': expected_counterpart_values.get('credit', 0.0) / 2,
+                'amount_currency': expected_counterpart_values.get('amount_currency', 0.0) / 2,
+                'currency_id': expected_counterpart_values.get('currency_id'),
+            },
+        ])
+
+        # Check the reconciliation with partial higher amount.
+        statement_line.button_undo_reconciliation()
+        statement_line.reconcile([{'id': counterpart_lines[2].id}])
+        liquidity_lines, suspense_lines, other_lines = statement_line._seek_for_lines()
+        self.assertRecordValues(liquidity_lines, [expected_liquidity_values])
+        self.assertRecordValues(other_lines.sorted('balance', reverse=amount < 0.0), [
+            {
+                **expected_counterpart_values,
+                'debit': expected_counterpart_values.get('debit', 0.0) * 2,
+                'credit': expected_counterpart_values.get('credit', 0.0) * 2,
+                'amount_currency': expected_counterpart_values.get('amount_currency', 0.0) * 2,
+            },
+            {
+                'debit': expected_counterpart_values.get('credit', 0.0),
+                'credit': expected_counterpart_values.get('debit', 0.0),
+                'amount_currency': -expected_counterpart_values.get('amount_currency', 0.0),
+                'currency_id': expected_counterpart_values.get('currency_id'),
+            },
+        ])
+
+        # Make sure the statement line is still correct.
+        self.assertRecordValues(statement_line, [{
+            'amount': amount,
+            'amount_currency': amount_currency,
+        }])
+
+    def _test_reconciliation_customer_and_supplier_flows(
+            self,
+            amount, amount_currency, counterpart_amount,
+            journal_currency, foreign_currency, counterpart_currency,
+            expected_liquidity_values, expected_counterpart_values):
+        ''' Test '_test_statement_line_reconciliation' using the customer (positive amounts)
+        & the supplier flow (negative amounts).
+        :param amount:                      The amount in journal's currency.
+        :param amount_currency:             The amount in the foreign currency.
+        :param counterpart_amount:          The amount of the invoice to reconcile.
+        :param journal_currency:            The journal's currency as a res.currency record.
+        :param foreign_currency:            The foreign currency as a res.currency record.
+        :param counterpart_currency:        The invoice currency as a res.currency record.
+        :param expected_liquidity_values:   The expected account.move.line values for the liquidity line.
+        :param expected_counterpart_values: The expected account.move.line values for the counterpart line.
+        '''
+
+        # Check the full process with positive amount (customer process).
+        self._test_statement_line_reconciliation(
+            self.bank_journal_2,
+            amount, amount_currency, counterpart_amount,
+            journal_currency, foreign_currency, counterpart_currency,
+            expected_liquidity_values,
+            expected_counterpart_values,
+        )
+
+        # Check the full process with negative amount (supplier process).
+        self._test_statement_line_reconciliation(
+            self.bank_journal_3,
+            -amount, -amount_currency, -counterpart_amount,
+            journal_currency, foreign_currency, counterpart_currency,
+            {
+                **expected_liquidity_values,
+                'debit': expected_liquidity_values.get('credit', 0.0),
+                'credit': expected_liquidity_values.get('debit', 0.0),
+                'amount_currency': -expected_liquidity_values.get('amount_currency', 0.0),
+            },
+            {
+                **expected_counterpart_values,
+                'debit': expected_counterpart_values.get('credit', 0.0),
+                'credit': expected_counterpart_values.get('debit', 0.0),
+                'amount_currency': -expected_counterpart_values.get('amount_currency', 0.0),
+            },
+        )
+
+    def test_reconciliation_journal_curr_2_statement_curr_3_counterpart_curr_3(self):
+        self._test_reconciliation_customer_and_supplier_flows(
+            80.0,               120.0,              -120.0,
+            self.currency_2,    self.currency_3,    self.currency_3,
+            {'debit': 40.0,     'credit': 0.0,      'amount_currency': 80.0,        'currency_id': self.currency_2.id},
+            {'debit': 0.0,      'credit': 40.0,     'amount_currency': -120.0,      'currency_id': self.currency_3.id},
+        )
+
+    def test_reconciliation_journal_curr_2_statement_curr_1_counterpart_curr_2(self):
+        self._test_reconciliation_customer_and_supplier_flows(
+            120.0,              80.0,               -120.0,
+            self.currency_2,    self.currency_1,    self.currency_2,
+            {'debit': 80.0,     'credit': 0.0,      'amount_currency': 120.0,       'currency_id': self.currency_2.id},
+            {'debit': 0.0,      'credit': 80.0,     'amount_currency': -80.0,       'currency_id': self.currency_1.id},
+        )
+
+    def test_reconciliation_journal_curr_2_statement_curr_3_counterpart_curr_2(self):
+        self._test_reconciliation_customer_and_supplier_flows(
+            80.0,               120.0,              -80.0,
+            self.currency_2,    self.currency_3,    self.currency_2,
+            {'debit': 40.0,     'credit': 0.0,      'amount_currency': 80.0,        'currency_id': self.currency_2.id},
+            {'debit': 0.0,      'credit': 40.0,     'amount_currency': -120.0,      'currency_id': self.currency_3.id},
+        )
+
+    def test_reconciliation_journal_curr_2_statement_curr_3_counterpart_curr_4(self):
+        self._test_reconciliation_customer_and_supplier_flows(
+            80.0,               120.0,              -480.0,
+            self.currency_2,    self.currency_3,    self.currency_4,
+            {'debit': 40.0,     'credit': 0.0,      'amount_currency': 80.0,        'currency_id': self.currency_2.id},
+            {'debit': 0.0,      'credit': 40.0,     'amount_currency': -120.0,      'currency_id': self.currency_3.id},
+        )
+
+    def test_reconciliation_journal_curr_1_statement_curr_2_counterpart_curr_2(self):
+        self._test_reconciliation_customer_and_supplier_flows(
+            80.0,               120.0,              -120.0,
+            self.currency_1,    self.currency_2,    self.currency_2,
+            {'debit': 80.0,     'credit': 0.0,      'amount_currency': 120.0,       'currency_id': self.currency_2.id},
+            {'debit': 0.0,      'credit': 80.0,     'amount_currency': -120.0,      'currency_id': self.currency_2.id},
+        )
+
+    def test_reconciliation_journal_curr_1_statement_curr_2_counterpart_curr_3(self):
+        self._test_reconciliation_customer_and_supplier_flows(
+            80.0,               120.0,              -480.0,
+            self.currency_1,    self.currency_2,    self.currency_3,
+            {'debit': 80.0,     'credit': 0.0,      'amount_currency': 120.0,       'currency_id': self.currency_2.id},
+            {'debit': 0.0,      'credit': 80.0,     'amount_currency': -120.0,      'currency_id': self.currency_2.id},
+        )
+
+    def test_reconciliation_journal_curr_2_statement_false_counterpart_curr_2(self):
+        self._test_reconciliation_customer_and_supplier_flows(
+            80.0,               0.0,                -80.0,
+            self.currency_2,    False,              self.currency_2,
+            {'debit': 40.0,     'credit': 0.0,      'amount_currency': 80.0,        'currency_id': self.currency_2.id},
+            {'debit': 0.0,      'credit': 40.0,     'amount_currency': -80.0,       'currency_id': self.currency_2.id},
+        )
+
+    def test_reconciliation_journal_curr_2_statement_false_counterpart_curr_3(self):
+        self._test_reconciliation_customer_and_supplier_flows(
+            80.0,               0.0,                -240.0,
+            self.currency_2,    False,              self.currency_3,
+            {'debit': 40.0,     'credit': 0.0,      'amount_currency': 80.0,        'currency_id': self.currency_2.id},
+            {'debit': 0.0,      'credit': 40.0,     'amount_currency': -80.0,       'currency_id': self.currency_2.id},
+        )
+
+    def test_reconciliation_journal_curr_1_statement_false_counterpart_curr_3(self):
+        self._test_reconciliation_customer_and_supplier_flows(
+            80.0,               0.0,                -480.0,
+            self.currency_1,    False,              self.currency_3,
+            {'debit': 80.0,     'credit': 0.0,      'amount_currency': 80.0,        'currency_id': self.currency_1.id},
+            {'debit': 0.0,      'credit': 80.0,     'amount_currency': -80.0,       'currency_id': self.currency_1.id},
+        )
+
+    def test_reconciliation_journal_curr_2_statement_curr_1_counterpart_curr_1(self):
+        self._test_reconciliation_customer_and_supplier_flows(
+            120.0,              80.0,               -80.0,
+            self.currency_2,    self.currency_1,    self.currency_1,
+            {'debit': 80.0,     'credit': 0.0,      'amount_currency': 120.0,       'currency_id': self.currency_2.id},
+            {'debit': 0.0,      'credit': 80.0,     'amount_currency': -80.0,       'currency_id': self.currency_1.id},
+        )
+
+    def test_reconciliation_journal_curr_2_statement_curr_3_counterpart_curr_1(self):
+        self._test_reconciliation_customer_and_supplier_flows(
+            80.0,               120.0,              -40.0,
+            self.currency_2,    self.currency_3,    self.currency_1,
+            {'debit': 40.0,     'credit': 0.0,      'amount_currency': 80.0,        'currency_id': self.currency_2.id},
+            {'debit': 0.0,      'credit': 40.0,     'amount_currency': -120.0,      'currency_id': self.currency_3.id},
+        )
+
+    def test_reconciliation_journal_curr_1_statement_curr_2_counterpart_curr_1(self):
+        self._test_reconciliation_customer_and_supplier_flows(
+            80.0,               120.0,              -80.0,
+            self.currency_1,    self.currency_2,    self.currency_1,
+            {'debit': 80.0,     'credit': 0.0,      'amount_currency': 120.0,       'currency_id': self.currency_2.id},
+            {'debit': 0.0,      'credit': 80.0,     'amount_currency': -120.0,      'currency_id': self.currency_2.id},
+        )
+
+    def test_reconciliation_journal_curr_2_statement_false_counterpart_curr_1(self):
+        self._test_reconciliation_customer_and_supplier_flows(
+            80.0,               0.0,                -40.0,
+            self.currency_2,    False,              self.currency_1,
+            {'debit': 40.0,     'credit': 0.0,      'amount_currency': 80.0,        'currency_id': self.currency_2.id},
+            {'debit': 0.0,      'credit': 40.0,     'amount_currency': -80.0,       'currency_id': self.currency_2.id},
+        )
+
+    def test_reconciliation_journal_curr_1_statement_false_counterpart_curr_1(self):
+        self._test_reconciliation_customer_and_supplier_flows(
+            80.0,               0.0,                -80.0,
+            self.currency_1,    False,              self.currency_1,
+            {'debit': 80.0,     'credit': 0.0,      'amount_currency': 80.0,        'currency_id': self.currency_1.id},
+            {'debit': 0.0,      'credit': 80.0,     'amount_currency': -80.0,       'currency_id': self.currency_1.id},
+        )
+
+    def test_reconciliation_statement_line_state(self):
+        ''' Test the reconciliation on the bank statement line with a foreign currency on the journal:
+        - Ensure the statement line is_reconciled field is well computed.
+        - Ensure the reconciliation is working well when dealing with a foreign currency at different dates.
+        - Ensure the reconciliation can be undo.
+        - Ensure the reconciliation is still possible with to_check.
+        '''
+        self.statement.button_post()
+
+        receivable_acc_1 = self.company_data['default_account_receivable']
+        receivable_acc_2 = self.copy_account(self.company_data['default_account_receivable'])
+        payment_account = self.bank_journal_1.payment_debit_account_id
+        random_acc_1 = self.company_data['default_account_revenue']
+        random_acc_2 = self.copy_account(self.company_data['default_account_revenue'])
+        test_move = self.env['account.move'].create({
+            'move_type': 'entry',
+            'date': fields.Date.from_string('2016-01-01'),
+            'line_ids': [
+                (0, None, {
+                    'name': 'counterpart of the whole move',
+                    'account_id': random_acc_1.id,
+                    'debit': 0.0,
+                    'credit': 1030.0,
+                }),
+                (0, None, {
+                    'name': 'test line 1 - receivable account',
+                    'account_id': receivable_acc_1.id,
+                    'currency_id': self.currency_2.id,
+                    'debit': 500.0,
+                    'credit': 0.0,
+                    'amount_currency': 1500.0,
+                }),
+                (0, None, {
+                    'name': 'test line 2 - another receivable account',
+                    'account_id': receivable_acc_2.id,
+                    'currency_id': self.currency_2.id,
+                    'debit': 500.0,
+                    'credit': 0.0,
+                    'amount_currency': 1500.0,
+                }),
+                (0, None, {
+                    'name': 'test line 3 - payment transfer account',
+                    'account_id': payment_account.id,
+                    'currency_id': self.currency_2.id,
+                    'debit': 30.0,
+                    'credit': 0.0,
+                    'amount_currency': 90.0,
+                }),
+            ]
+        })
+        test_move.action_post()
+
+        test_line_1 = test_move.line_ids.filtered(lambda line: line.account_id == receivable_acc_1)
+        test_line_2 = test_move.line_ids.filtered(lambda line: line.account_id == receivable_acc_2)
+        test_line_3 = test_move.line_ids.filtered(lambda line: line.account_id == payment_account)
+        self.statement_line.reconcile([
+            # test line 1
+            # Will reconcile 300.0 in balance, 600.0 in amount_currency.
+            {'id': test_line_1.id, 'balance': -600.0},
+            # test line 2
+            # Will reconcile 250.0 in balance, 500.0 in amount_currency.
+            {'id': test_line_2.id, 'balance': -500.0},
+            # test line 3
+            # Will reconcile 30.0 in balance, 90.0 in amount_currency.
+            {'id': test_line_3.id},
+            # test line 4
+            # Will reconcile 50.0 in balance, 100.0 in amount_currency.
+            {'name': 'whatever', 'account_id': random_acc_1.id, 'balance': -100.0},
+        ])
+
+        self.assertBankStatementLine(self.statement_line, {
+                **self.expected_st_line,
+                'is_reconciled': True,
+            }, [
+            {
+                'name': '%s: Open Balance' % self.statement_line.payment_ref,
+                'partner_id': self.statement_line.partner_id.id,
+                'currency_id': self.currency_2.id,
+                'account_id': receivable_acc_1.id,  # This account is retrieved on the partner.
+                'debit': 0.0,
+                'credit': 605.0,
+                'amount_currency': -1210.0,
+                'amount_residual': -605.0,
+                'amount_residual_currency': -1210.0,
+            },
+            {
+                'name': test_line_1.name,
+                'partner_id': self.statement_line.partner_id.id,
+                'currency_id': self.currency_2.id,
+                'account_id': receivable_acc_1.id,
+                'debit': 0.0,
+                'credit': 300.0,
+                'amount_currency': -600.0,
+                'amount_residual': 0.0,
+                'amount_residual_currency': 0.0,
+            },
+            {
+                'name': test_line_2.name,
+                'partner_id': self.statement_line.partner_id.id,
+                'currency_id': self.currency_2.id,
+                'account_id': receivable_acc_2.id,
+                'debit': 0.0,
+                'credit': 250.0,
+                'amount_currency': -500.0,
+                'amount_residual': 0.0,
+                'amount_residual_currency': 0.0,
+            },
+            {
+                'name': 'whatever',
+                'partner_id': self.statement_line.partner_id.id,
+                'currency_id': self.currency_2.id,
+                'account_id': random_acc_1.id,
+                'debit': 0.0,
+                'credit': 50.0,
+                'amount_currency': -100.0,
+                'amount_residual': 0.0,
+                'amount_residual_currency': 0.0,
+            },
+            {
+                'name': test_line_3.name,
+                'partner_id': self.statement_line.partner_id.id,
+                'currency_id': self.currency_2.id,
+                'account_id': test_line_3.account_id.id,
+                'debit': 0.0,
+                'credit': 45.0,
+                'amount_currency': -90.0,
+                'amount_residual': 0.0,
+                'amount_residual_currency': 0.0,
+            },
+            {
+                **self.expected_bank_line,
+                'amount_residual': 1250.0,
+                'amount_residual_currency': 2500.0,
+            },
+        ])
+
+        # Undo the reconciliation to return to the initial state.
+        self.statement_line.button_undo_reconciliation()
+        self.assertBankStatementLine(self.statement_line, self.expected_st_line, [self.expected_counterpart_line, self.expected_bank_line])
+
+        # Modify the counterpart line with to_check enabled.
+        self.statement_line.reconcile([
+            {'name': 'whatever', 'account_id': random_acc_1.id, 'balance': -100.0},
+        ], to_check=True)
+
+        self.assertBankStatementLine(self.statement_line, {
+                **self.expected_st_line,
+                'is_reconciled': True,
+            }, [
+            {
+                'name': '%s: Open Balance' % self.statement_line.payment_ref,
+                'partner_id': self.statement_line.partner_id.id,
+                'currency_id': self.currency_2.id,
+                'account_id': receivable_acc_1.id,  # This account is retrieved on the partner.
+                'debit': 0.0,
+                'credit': 1200.0,
+                'amount_currency': -2400.0,
+                'amount_residual': -1200.0,
+                'amount_residual_currency': -2400.0,
+            },
+            {
+                'name': 'whatever',
+                'partner_id': self.statement_line.partner_id.id,
+                'currency_id': self.currency_2.id,
+                'account_id': random_acc_1.id,
+                'debit': 0.0,
+                'credit': 50.0,
+                'amount_currency': -100.0,
+                'amount_residual': 0.0,
+                'amount_residual_currency': 0.0,
+            },
+            {
+                **self.expected_bank_line,
+                'amount_residual': 1250.0,
+                'amount_residual_currency': 2500.0,
+            },
+        ])
+
+        # Modify the counterpart line. Should be allowed by the to_check enabled.
+        self.statement_line.reconcile([
+            {'name': 'whatever again', 'account_id': random_acc_2.id, 'balance': -500.0},
+        ])
+
+        self.assertBankStatementLine(self.statement_line, {
+                **self.expected_st_line,
+                'is_reconciled': True,
+            }, [
+            {
+                'name': '%s: Open Balance' % self.statement_line.payment_ref,
+                'partner_id': self.statement_line.partner_id.id,
+                'currency_id': self.currency_2.id,
+                'account_id': receivable_acc_1.id,  # This account is retrieved on the partner.
+                'debit': 0.0,
+                'credit': 1000.0,
+                'amount_currency': -2000.0,
+                'amount_residual': -1000.0,
+                'amount_residual_currency': -2000.0,
+            },
+            {
+                'name': 'whatever again',
+                'partner_id': self.statement_line.partner_id.id,
+                'currency_id': self.currency_2.id,
+                'account_id': random_acc_2.id,
+                'debit': 0.0,
+                'credit': 250.0,
+                'amount_currency': -500.0,
+                'amount_residual': 0.0,
+                'amount_residual_currency': 0.0,
+            },
+            {
+                **self.expected_bank_line,
+                'amount_residual': 1250.0,
+                'amount_residual_currency': 2500.0,
+            },
+        ])
+
+        # The statement line is no longer in the 'to_check' mode.
+        # Reconciling again should raise an error.
+        with self.assertRaises(UserError), self.cr.savepoint():
+            self.statement_line.reconcile([
+                {'name': 'whatever', 'account_id': random_acc_1.id, 'balance': -100.0},
+            ])
+
+    def test_reconciliation_statement_line_with_generated_payments(self):
+        self.statement.button_post()
+
+        receivable_account = self.company_data['default_account_receivable']
+        payment_account = self.bank_journal_1.payment_debit_account_id
+        random_account = self.company_data['default_account_revenue']
+        test_move = self.env['account.move'].create({
+            'move_type': 'entry',
+            'date': fields.Date.from_string('2016-01-01'),
+            'line_ids': [
+                (0, None, {
+                    'name': 'counterpart of the whole move',
+                    'account_id': random_account.id,
+                    'debit': 0.0,
+                    'credit': 1000.0,
+                }),
+                (0, None, {
+                    'name': 'test line 1',
+                    'account_id': receivable_account.id,
+                    'debit': 100.0,
+                    'credit': 0.0,
+                }),
+                (0, None, {
+                    'name': 'test line 2',
+                    'account_id': receivable_account.id,
+                    'currency_id': self.currency_2.id,
+                    'debit': 900.0,
+                    'credit': 0.0,
+                    'amount_currency': 1500.0,
+                }),
+            ]
+        })
+        test_move.action_post()
+
+        test_line_1 = test_move.line_ids.filtered(lambda line: line.name == 'test line 1')
+        test_line_2 = test_move.line_ids.filtered(lambda line: line.name == 'test line 2')
+
+        statement_line = self.statement_line
+        StatementLine_prepare_reconciliation = type(statement_line)._prepare_reconciliation
+
+        def _prepare_reconciliation(self, lines_vals_list, create_payment_for_invoice=False):
+            if self == statement_line:
+                create_payment_for_invoice = True
+            return StatementLine_prepare_reconciliation(self, lines_vals_list, create_payment_for_invoice)
+
+        with patch.object(type(statement_line), '_prepare_reconciliation', _prepare_reconciliation):
+            self.statement_line.reconcile([
+                {'id': test_line_1.id, 'balance': -50.0},
+                {'id': test_line_2.id},
+            ])
+
+        self.assertBankStatementLine(self.statement_line, {
+                **self.expected_st_line,
+                'is_reconciled': True,
+            }, [
+            {
+                'name': 'test line 2',
+                'account_id': payment_account.id,
+                'currency_id': self.currency_2.id,
+                'debit': 0.0,
+                'credit': 750.0,
+                'amount_currency': -1500.0,
+            },
+            {
+                'name': 'line_1: Open Balance',
+                'account_id': receivable_account.id,
+                'currency_id': self.currency_2.id,
+                'debit': 0.0,
+                'credit': 450.0,
+                'amount_currency': -900.0,
+            },
+            {
+                'name': 'test line 1',
+                'account_id': payment_account.id,
+                'currency_id': self.currency_2.id,
+                'debit': 0.0,
+                'credit': 50.0,
+                'amount_currency': -100.0,
+            },
+            self.expected_bank_line,
+        ])
+
+        # Check generated payments.
+        self.assertRecordValues(test_line_1.matched_credit_ids.credit_move_id.payment_id.line_ids.sorted('balance'), [
+            {
+                'partner_id': self.statement_line.partner_id.id,
+                'currency_id': self.currency_2.id,
+                'account_id': test_line_1.account_id.id,
+                'debit': 0.0,
+                'credit': 50.0,
+                'amount_currency': -100.0,
+                'amount_residual': 0.0,
+                'amount_residual_currency': 50.0,
+            },
+            {
+                'partner_id': self.statement_line.partner_id.id,
+                'currency_id': self.currency_2.id,
+                'account_id': payment_account.id,
+                'debit': 50.0,
+                'credit': 0.0,
+                'amount_currency': 100.0,
+                'amount_residual': 0.0,
+                'amount_residual_currency': 0.0,
+            },
+        ])
+        self.assertRecordValues(test_line_2.matched_credit_ids.credit_move_id.payment_id.line_ids.sorted('balance'), [
+            {
+                'partner_id': self.statement_line.partner_id.id,
+                'currency_id': self.currency_2.id,
+                'account_id': test_line_2.account_id.id,
+                'debit': 0.0,
+                'credit': 750.0,
+                'amount_currency': -1500.0,
+                'amount_residual': 0.0,
+                'amount_residual_currency': 0.0,
+            },
+            {
+                'partner_id': self.statement_line.partner_id.id,
+                'currency_id': self.currency_2.id,
+                'account_id': payment_account.id,
+                'debit': 750.0,
+                'credit': 0.0,
+                'amount_currency': 1500.0,
+                'amount_residual': 0.0,
+                'amount_residual_currency': 0.0,
+            },
+        ])
+
+    def test_conversion_rate_rounding_issue(self):
+        ''' Ensure the reconciliation is well handling the rounding issue due to multiple currency conversion rates.
+
+        In this test, the resulting journal entry after reconciliation is:
+        {'amount_currency': 7541.66,    'debit': 6446.97,   'credit': 0.0}
+        {'amount_currency': 226.04,     'debit': 193.22,    'credit': 0.0}
+        {'amount_currency': -7767.70,   'debit': 0.0,       'credit': 6640.19}
+        ... but 226.04 / 1.1698 = 193.23. In this situation, 0.01 has been removed from this write-off line in order to
+        avoid an unecessary open-balance line being an exchange difference issue.
+        '''
+        self.bank_journal_2.currency_id = self.currency_2
+        self.currency_data['rates'][-1].rate = 1.1698
+
+        statement = self.env['account.bank.statement'].create({
+            'name': 'test_statement',
+            'date': '2017-01-01',
+            'journal_id': self.bank_journal_2.id,
+            'line_ids': [
+                (0, 0, {
+                    'date': '2019-01-01',
+                    'payment_ref': 'line_1',
+                    'partner_id': self.partner_a.id,
+                    'amount': 7541.66,
+                }),
+            ],
+        })
+        statement.button_post()
+        statement_line = statement.line_ids
+
+        payment = self.env['account.payment'].create({
+            'amount': 7767.70,
+            'date': '2019-01-01',
+            'currency_id': self.currency_2.id,
+            'payment_type': 'inbound',
+            'partner_type': 'customer',
+        })
+        payment.action_post()
+        liquidity_lines, counterpart_lines, writeoff_lines = payment._seek_for_lines()
+        self.assertRecordValues(liquidity_lines, [{'amount_currency': 7767.70}])
+
+        statement_line.reconcile([
+            {'id': liquidity_lines.id},
+            {'balance': 226.04, 'account_id': self.company_data['default_account_revenue'].id, 'name': "write-off"},
+        ])
+
+        self.assertRecordValues(statement_line.line_ids, [
+            {'amount_currency': 7541.66,    'debit': 6446.97,   'credit': 0.0},
+            {'amount_currency': 226.04,     'debit': 193.22,    'credit': 0.0},
+            {'amount_currency': -7767.70,   'debit': 0.0,       'credit': 6640.19},
+        ])
+
+    def test_zero_amount_statement_line(self):
+        ''' Ensure the statement line is directly marked as reconciled when having an amount of zero. '''
+        self.company_data['company'].account_journal_suspense_account_id.reconcile = False
+
+        statement = self.env['account.bank.statement'].with_context(skip_check_amounts_currencies=True).create({
+            'name': 'test_statement',
+            'date': '2017-01-01',
+            'journal_id': self.bank_journal_2.id,
+            'line_ids': [
+                (0, 0, {
+                    'date': '2019-01-01',
+                    'payment_ref': "Happy new year",
+                    'amount': 0.0,
+                }),
+            ],
+        })
+        statement_line = statement.line_ids
+
+        self.assertRecordValues(statement_line, [{'is_reconciled': True, 'amount_residual': 0.0}])
+
+    def test_bank_statement_line_analytic(self):
+        ''' Ensure the analytic lines are generated during the reconciliation. '''
+        analytic_account = self.env['account.analytic.account'].create({'name': 'analytic_account'})
+
+        statement = self.env['account.bank.statement'].with_context(skip_check_amounts_currencies=True).create({
+            'name': 'test_statement',
+            'date': '2017-01-01',
+            'journal_id': self.bank_journal_2.id,
+            'line_ids': [
+                (0, 0, {
+                    'date': '2019-01-01',
+                    'payment_ref': "line",
+                    'amount': 100.0,
+                }),
+            ],
+        })
+        statement_line = statement.line_ids
+
+        statement_line.reconcile([{
+            'balance': -100.0,
+            'account_id': self.company_data['default_account_revenue'].id,
+            'name': "write-off",
+            'analytic_account_id': analytic_account.id,
+        }])
+
+        # Check the analytic account is there.
+        self.assertRecordValues(statement_line.line_ids.sorted('balance'), [
+            {'balance': -100.0, 'analytic_account_id': analytic_account.id},
+            {'balance': 100.0,  'analytic_account_id': False},
+        ])
+
+        # Check the analytic lines.
+        self.assertRecordValues(statement_line.line_ids.analytic_line_ids, [
+            {'amount': 100.0, 'account_id': analytic_account.id},
+        ])
diff --git a/addons/account/tests/test_account_incoming_supplier_invoice.py b/addons/account/tests/test_account_incoming_supplier_invoice.py
new file mode 100644
index 00000000..373fcbab
--- /dev/null
+++ b/addons/account/tests/test_account_incoming_supplier_invoice.py
@@ -0,0 +1,123 @@
+# -*- coding: utf-8 -*-
+from odoo.addons.account.tests.common import AccountTestInvoicingCommon
+from odoo.tests import tagged
+
+import json
+
+
+@tagged('post_install', '-at_install')
+class TestAccountIncomingSupplierInvoice(AccountTestInvoicingCommon):
+
+    @classmethod
+    def setUpClass(cls, chart_template_ref=None):
+        super().setUpClass(chart_template_ref=chart_template_ref)
+
+        cls.env['ir.config_parameter'].sudo().set_param('mail.catchall.domain', 'test-company.odoo.com')
+
+        cls.internal_user = cls.env['res.users'].create({
+            'name': 'Internal User',
+            'login': 'internal.user@test.odoo.com',
+            'email': 'internal.user@test.odoo.com',
+        })
+
+        cls.supplier_partner = cls.env['res.partner'].create({
+            'name': 'Your Supplier',
+            'email': 'supplier@other.company.com',
+            'supplier_rank': 10,
+        })
+
+        cls.journal = cls.company_data['default_journal_purchase']
+
+        journal_alias = cls.env['mail.alias'].create({
+            'alias_name': 'test-bill',
+            'alias_model_id': cls.env.ref('account.model_account_move').id,
+            'alias_defaults': json.dumps({
+                'move_type': 'in_invoice',
+                'company_id': cls.env.user.company_id.id,
+                'journal_id': cls.journal.id,
+            }),
+        })
+        cls.journal.write({'alias_id': journal_alias.id})
+
+    def test_supplier_invoice_mailed_from_supplier(self):
+        message_parsed = {
+            'message_id': 'message-id-dead-beef',
+            'subject': 'Incoming bill',
+            'from': '%s <%s>' % (self.supplier_partner.name, self.supplier_partner.email),
+            'to': '%s@%s' % (self.journal.alias_id.alias_name, self.journal.alias_id.alias_domain),
+            'body': "You know, that thing that you bought.",
+            'attachments': [b'Hello, invoice'],
+        }
+
+        invoice = self.env['account.move'].message_new(message_parsed, {'move_type': 'in_invoice', 'journal_id': self.journal.id})
+
+        message_ids = invoice.message_ids
+        self.assertEqual(len(message_ids), 1, 'Only one message should be posted in the chatter')
+        self.assertEqual(message_ids.body, '<p>Vendor Bill Created</p>', 'Only the invoice creation should be posted')
+
+        following_partners = invoice.message_follower_ids.mapped('partner_id')
+        self.assertEqual(following_partners, self.env.user.partner_id)
+        self.assertRegex(invoice.name, 'BILL/\d{4}/\d{2}/0001')
+
+    def test_supplier_invoice_forwarded_by_internal_user_without_supplier(self):
+        """ In this test, the bill was forwarded by an employee,
+            but no partner email address is found in the body."""
+        message_parsed = {
+            'message_id': 'message-id-dead-beef',
+            'subject': 'Incoming bill',
+            'from': '%s <%s>' % (self.internal_user.name, self.internal_user.email),
+            'to': '%s@%s' % (self.journal.alias_id.alias_name, self.journal.alias_id.alias_domain),
+            'body': "You know, that thing that you bought.",
+            'attachments': [b'Hello, invoice'],
+        }
+
+        invoice = self.env['account.move'].message_new(message_parsed, {'move_type': 'in_invoice', 'journal_id': self.journal.id})
+
+        message_ids = invoice.message_ids
+        self.assertEqual(len(message_ids), 1, 'Only one message should be posted in the chatter')
+        self.assertEqual(message_ids.body, '<p>Vendor Bill Created</p>', 'Only the invoice creation should be posted')
+
+        following_partners = invoice.message_follower_ids.mapped('partner_id')
+        self.assertEqual(following_partners, self.env.user.partner_id | self.internal_user.partner_id)
+
+    def test_supplier_invoice_forwarded_by_internal_with_supplier_in_body(self):
+        """ In this test, the bill was forwarded by an employee,
+            and the partner email address is found in the body."""
+        message_parsed = {
+            'message_id': 'message-id-dead-beef',
+            'subject': 'Incoming bill',
+            'from': '%s <%s>' % (self.internal_user.name, self.internal_user.email),
+            'to': '%s@%s' % (self.journal.alias_id.alias_name, self.journal.alias_id.alias_domain),
+            'body': "Mail sent by %s <%s>:\nYou know, that thing that you bought." % (self.supplier_partner.name, self.supplier_partner.email),
+            'attachments': [b'Hello, invoice'],
+        }
+
+        invoice = self.env['account.move'].message_new(message_parsed, {'move_type': 'in_invoice', 'journal_id': self.journal.id})
+
+        message_ids = invoice.message_ids
+        self.assertEqual(len(message_ids), 1, 'Only one message should be posted in the chatter')
+        self.assertEqual(message_ids.body, '<p>Vendor Bill Created</p>', 'Only the invoice creation should be posted')
+
+        following_partners = invoice.message_follower_ids.mapped('partner_id')
+        self.assertEqual(following_partners, self.env.user.partner_id | self.internal_user.partner_id)
+
+    def test_supplier_invoice_forwarded_by_internal_with_internal_in_body(self):
+        """ In this test, the bill was forwarded by an employee,
+            and the internal user email address is found in the body."""
+        message_parsed = {
+            'message_id': 'message-id-dead-beef',
+            'subject': 'Incoming bill',
+            'from': '%s <%s>' % (self.internal_user.name, self.internal_user.email),
+            'to': '%s@%s' % (self.journal.alias_id.alias_name, self.journal.alias_id.alias_domain),
+            'body': "Mail sent by %s <%s>:\nYou know, that thing that you bought." % (self.internal_user.name, self.internal_user.email),
+            'attachments': [b'Hello, invoice'],
+        }
+
+        invoice = self.env['account.move'].message_new(message_parsed, {'move_type': 'in_invoice', 'journal_id': self.journal.id})
+
+        message_ids = invoice.message_ids
+        self.assertEqual(len(message_ids), 1, 'Only one message should be posted in the chatter')
+        self.assertEqual(message_ids.body, '<p>Vendor Bill Created</p>', 'Only the invoice creation should be posted')
+
+        following_partners = invoice.message_follower_ids.mapped('partner_id')
+        self.assertEqual(following_partners, self.env.user.partner_id | self.internal_user.partner_id)
diff --git a/addons/account/tests/test_account_invoice_report.py b/addons/account/tests/test_account_invoice_report.py
new file mode 100644
index 00000000..e136ef71
--- /dev/null
+++ b/addons/account/tests/test_account_invoice_report.py
@@ -0,0 +1,118 @@
+# -*- coding: utf-8 -*-
+from odoo.addons.account.tests.common import AccountTestInvoicingCommon
+from odoo.tests import tagged
+from odoo import fields
+
+
+@tagged('post_install', '-at_install')
+class TestAccountInvoiceReport(AccountTestInvoicingCommon):
+
+    @classmethod
+    def setUpClass(cls, chart_template_ref=None):
+        super().setUpClass(chart_template_ref=chart_template_ref)
+
+        cls.invoices = cls.env['account.move'].create([
+            {
+                'move_type': 'out_invoice',
+                'partner_id': cls.partner_a.id,
+                'invoice_date': fields.Date.from_string('2016-01-01'),
+                'currency_id': cls.currency_data['currency'].id,
+                'invoice_line_ids': [
+                    (0, None, {
+                        'product_id': cls.product_a.id,
+                        'quantity': 3,
+                        'price_unit': 750,
+                    }),
+                    (0, None, {
+                        'product_id': cls.product_a.id,
+                        'quantity': 1,
+                        'price_unit': 3000,
+                    }),
+                ]
+            },
+            {
+                'move_type': 'out_receipt',
+                'invoice_date': fields.Date.from_string('2016-01-01'),
+                'currency_id': cls.currency_data['currency'].id,
+                'invoice_line_ids': [
+                    (0, None, {
+                        'product_id': cls.product_a.id,
+                        'quantity': 1,
+                        'price_unit': 6000,
+                    }),
+                ]
+            },
+            {
+                'move_type': 'out_refund',
+                'partner_id': cls.partner_a.id,
+                'invoice_date': fields.Date.from_string('2017-01-01'),
+                'currency_id': cls.currency_data['currency'].id,
+                'invoice_line_ids': [
+                    (0, None, {
+                        'product_id': cls.product_a.id,
+                        'quantity': 1,
+                        'price_unit': 1200,
+                    }),
+                ]
+            },
+            {
+                'move_type': 'in_invoice',
+                'partner_id': cls.partner_a.id,
+                'invoice_date': fields.Date.from_string('2016-01-01'),
+                'currency_id': cls.currency_data['currency'].id,
+                'invoice_line_ids': [
+                    (0, None, {
+                        'product_id': cls.product_a.id,
+                        'quantity': 1,
+                        'price_unit': 60,
+                    }),
+                ]
+            },
+            {
+                'move_type': 'in_receipt',
+                'partner_id': cls.partner_a.id,
+                'invoice_date': fields.Date.from_string('2016-01-01'),
+                'currency_id': cls.currency_data['currency'].id,
+                'invoice_line_ids': [
+                    (0, None, {
+                        'product_id': cls.product_a.id,
+                        'quantity': 1,
+                        'price_unit': 60,
+                    }),
+                ]
+            },
+            {
+                'move_type': 'in_refund',
+                'partner_id': cls.partner_a.id,
+                'invoice_date': fields.Date.from_string('2017-01-01'),
+                'currency_id': cls.currency_data['currency'].id,
+                'invoice_line_ids': [
+                    (0, None, {
+                        'product_id': cls.product_a.id,
+                        'quantity': 1,
+                        'price_unit': 12,
+                    }),
+                ]
+            },
+        ])
+
+    def assertInvoiceReportValues(self, expected_values_list):
+        reports = self.env['account.invoice.report'].search([('company_id', '=', self.company_data['company'].id)], order='price_subtotal DESC, quantity ASC')
+        expected_values_dict = [{
+            'price_average': vals[0],
+            'price_subtotal': vals[1],
+            'quantity': vals[2],
+        } for vals in expected_values_list]
+        self.assertRecordValues(reports, expected_values_dict)
+
+    def test_invoice_report_multiple_types(self):
+        self.assertInvoiceReportValues([
+            #price_average   price_subtotal  quantity
+            [2000,           2000,           1],
+            [1000,           1000,           1],
+            [250,            750,            3],
+            [6,              6,              1],
+            [-20,            -20,           -1],
+            [-20,            -20,           -1],
+            [-600,           -600,          -1],
+        ])
diff --git a/addons/account/tests/test_account_journal.py b/addons/account/tests/test_account_journal.py
new file mode 100644
index 00000000..b8644db0
--- /dev/null
+++ b/addons/account/tests/test_account_journal.py
@@ -0,0 +1,84 @@
+# -*- coding: utf-8 -*-
+from odoo.addons.account.tests.common import AccountTestInvoicingCommon
+from odoo.tests import tagged
+from odoo.exceptions import UserError, ValidationError
+
+
+@tagged('post_install', '-at_install')
+class TestAccountJournal(AccountTestInvoicingCommon):
+
+    def test_constraint_currency_consistency_with_accounts(self):
+        ''' The accounts linked to a bank/cash journal must share the same foreign currency
+        if specified.
+        '''
+        journal_bank = self.company_data['default_journal_bank']
+        journal_bank.currency_id = self.currency_data['currency']
+
+        # Try to set a different currency on the 'debit' account.
+        with self.assertRaises(ValidationError), self.cr.savepoint():
+            journal_bank.default_account_id.currency_id = self.company_data['currency']
+
+    def test_changing_journal_company(self):
+        ''' Ensure you can't change the company of an account.journal if there are some journal entries '''
+
+        self.env['account.move'].create({
+            'move_type': 'entry',
+            'date': '2019-01-01',
+            'journal_id': self.company_data['default_journal_sale'].id,
+        })
+
+        with self.assertRaises(UserError), self.cr.savepoint():
+            self.company_data['default_journal_sale'].company_id = self.company_data_2['company']
+
+    def test_account_control_create_journal_entry(self):
+        move_vals = {
+            'line_ids': [
+                (0, 0, {
+                    'name': 'debit',
+                    'account_id': self.company_data['default_account_revenue'].id,
+                    'debit': 100.0,
+                    'credit': 0.0,
+                }),
+                (0, 0, {
+                    'name': 'credit',
+                    'account_id': self.company_data['default_account_expense'].id,
+                    'debit': 0.0,
+                    'credit': 100.0,
+                }),
+            ],
+        }
+
+        # Should fail because 'default_account_expense' is not allowed.
+        self.company_data['default_journal_misc'].account_control_ids |= self.company_data['default_account_revenue']
+        with self.assertRaises(UserError), self.cr.savepoint():
+            self.env['account.move'].create(move_vals)
+
+        # Should be allowed because both accounts are accepted.
+        self.company_data['default_journal_misc'].account_control_ids |= self.company_data['default_account_expense']
+        self.env['account.move'].create(move_vals)
+
+    def test_account_control_existing_journal_entry(self):
+        self.env['account.move'].create({
+            'line_ids': [
+                (0, 0, {
+                    'name': 'debit',
+                    'account_id': self.company_data['default_account_revenue'].id,
+                    'debit': 100.0,
+                    'credit': 0.0,
+                }),
+                (0, 0, {
+                    'name': 'credit',
+                    'account_id': self.company_data['default_account_expense'].id,
+                    'debit': 0.0,
+                    'credit': 100.0,
+                }),
+            ],
+        })
+
+        # There is already an other line using the 'default_account_expense' account.
+        with self.assertRaises(ValidationError), self.cr.savepoint():
+            self.company_data['default_journal_misc'].account_control_ids |= self.company_data['default_account_revenue']
+
+        # Assigning both should be allowed
+        self.company_data['default_journal_misc'].account_control_ids = \
+            self.company_data['default_account_revenue'] + self.company_data['default_account_expense']
diff --git a/addons/account/tests/test_account_journal_dashboard.py b/addons/account/tests/test_account_journal_dashboard.py
new file mode 100644
index 00000000..6bb127b6
--- /dev/null
+++ b/addons/account/tests/test_account_journal_dashboard.py
@@ -0,0 +1,94 @@
+# -*- coding: utf-8 -*-
+from freezegun import freeze_time
+
+from odoo.addons.account.tests.common import AccountTestInvoicingCommon
+from odoo.tests import tagged
+
+@tagged('post_install', '-at_install')
+class TestAccountJournalDashboard(AccountTestInvoicingCommon):
+
+    @freeze_time("2019-01-22")
+    def test_customer_invoice_dashboard(self):
+        journal = self.company_data['default_journal_sale']
+
+        invoice = self.env['account.move'].create({
+            'move_type': 'out_invoice',
+            'journal_id': journal.id,
+            'partner_id': self.partner_a.id,
+            'invoice_date': '2019-01-21',
+            'date': '2019-01-21',
+            'invoice_line_ids': [(0, 0, {
+                'product_id': self.product_a.id,
+                'quantity': 40.0,
+                'name': 'product test 1',
+                'discount': 10.00,
+                'price_unit': 2.27,
+            })]
+        })
+        refund = self.env['account.move'].create({
+            'move_type': 'out_refund',
+            'journal_id': journal.id,
+            'partner_id': self.partner_a.id,
+            'invoice_date': '2019-01-21',
+            'date': '2019-01-21',
+            'invoice_line_ids': [(0, 0, {
+                'product_id': self.product_a.id,
+                'quantity': 1.0,
+                'name': 'product test 1',
+                'price_unit': 13.3,
+            })]
+        })
+
+        # Check Draft
+        dashboard_data = journal.get_journal_dashboard_datas()
+
+        self.assertEqual(dashboard_data['number_draft'], 2)
+        self.assertIn('68.42', dashboard_data['sum_draft'])
+
+        self.assertEqual(dashboard_data['number_waiting'], 0)
+        self.assertIn('0.00', dashboard_data['sum_waiting'])
+
+        # Check Both
+        invoice.action_post()
+
+        dashboard_data = journal.get_journal_dashboard_datas()
+        self.assertEqual(dashboard_data['number_draft'], 1)
+        self.assertIn('-13.30', dashboard_data['sum_draft'])
+
+        self.assertEqual(dashboard_data['number_waiting'], 1)
+        self.assertIn('81.72', dashboard_data['sum_waiting'])
+
+        # Check waiting payment
+        refund.action_post()
+
+        dashboard_data = journal.get_journal_dashboard_datas()
+        self.assertEqual(dashboard_data['number_draft'], 0)
+        self.assertIn('0.00', dashboard_data['sum_draft'])
+
+        self.assertEqual(dashboard_data['number_waiting'], 2)
+        self.assertIn('68.42', dashboard_data['sum_waiting'])
+
+        # Check partial
+        receivable_account = refund.line_ids.mapped('account_id').filtered(lambda a: a.internal_type == 'receivable')
+        payment = self.env['account.payment'].create({
+            'amount': 10.0,
+            'payment_type': 'outbound',
+            'partner_type': 'customer',
+            'partner_id': self.partner_a.id,
+        })
+        payment.action_post()
+
+        (refund + payment.move_id).line_ids\
+            .filtered(lambda line: line.account_internal_type == 'receivable')\
+            .reconcile()
+
+        dashboard_data = journal.get_journal_dashboard_datas()
+        self.assertEqual(dashboard_data['number_draft'], 0)
+        self.assertIn('0.00', dashboard_data['sum_draft'])
+
+        self.assertEqual(dashboard_data['number_waiting'], 2)
+        self.assertIn('78.42', dashboard_data['sum_waiting'])
+
+        dashboard_data = journal.get_journal_dashboard_datas()
+        self.assertEqual(dashboard_data['number_late'], 2)
+        self.assertIn('78.42', dashboard_data['sum_late'])
diff --git a/addons/account/tests/test_account_move_entry.py b/addons/account/tests/test_account_move_entry.py
new file mode 100644
index 00000000..336deab9
--- /dev/null
+++ b/addons/account/tests/test_account_move_entry.py
@@ -0,0 +1,490 @@
+# -*- coding: utf-8 -*-
+from odoo.addons.account.tests.common import AccountTestInvoicingCommon
+from odoo.tests import tagged, new_test_user
+from odoo.tests.common import Form
+from odoo import fields, api, SUPERUSER_ID
+from odoo.exceptions import ValidationError, UserError, RedirectWarning
+from odoo.tools import mute_logger
+
+from dateutil.relativedelta import relativedelta
+from functools import reduce
+import json
+import psycopg2
+
+
+@tagged('post_install', '-at_install')
+class TestAccountMove(AccountTestInvoicingCommon):
+
+    @classmethod
+    def setUpClass(cls, chart_template_ref=None):
+        super().setUpClass(chart_template_ref=chart_template_ref)
+
+        tax_repartition_line = cls.company_data['default_tax_sale'].refund_repartition_line_ids\
+            .filtered(lambda line: line.repartition_type == 'tax')
+        cls.test_move = cls.env['account.move'].create({
+            'move_type': 'entry',
+            'date': fields.Date.from_string('2016-01-01'),
+            'line_ids': [
+                (0, None, {
+                    'name': 'revenue line 1',
+                    'account_id': cls.company_data['default_account_revenue'].id,
+                    'debit': 500.0,
+                    'credit': 0.0,
+                }),
+                (0, None, {
+                    'name': 'revenue line 2',
+                    'account_id': cls.company_data['default_account_revenue'].id,
+                    'debit': 1000.0,
+                    'credit': 0.0,
+                    'tax_ids': [(6, 0, cls.company_data['default_tax_sale'].ids)],
+                }),
+                (0, None, {
+                    'name': 'tax line',
+                    'account_id': cls.company_data['default_account_tax_sale'].id,
+                    'debit': 150.0,
+                    'credit': 0.0,
+                    'tax_repartition_line_id': tax_repartition_line.id,
+                }),
+                (0, None, {
+                    'name': 'counterpart line',
+                    'account_id': cls.company_data['default_account_expense'].id,
+                    'debit': 0.0,
+                    'credit': 1650.0,
+                }),
+            ]
+        })
+
+    def test_custom_currency_on_account_1(self):
+        custom_account = self.company_data['default_account_revenue'].copy()
+
+        # The currency set on the account is not the same as the one set on the company.
+        # It should raise an error.
+        custom_account.currency_id = self.currency_data['currency']
+
+        with self.assertRaises(UserError), self.cr.savepoint():
+            self.test_move.line_ids[0].account_id = custom_account
+
+        # The currency set on the account is the same as the one set on the company.
+        # It should not raise an error.
+        custom_account.currency_id = self.company_data['currency']
+
+        self.test_move.line_ids[0].account_id = custom_account
+
+    def test_misc_fiscalyear_lock_date_1(self):
+        self.test_move.action_post()
+
+        # Set the lock date after the journal entry date.
+        self.test_move.company_id.fiscalyear_lock_date = fields.Date.from_string('2017-01-01')
+
+        # lines[0] = 'counterpart line'
+        # lines[1] = 'tax line'
+        # lines[2] = 'revenue line 1'
+        # lines[3] = 'revenue line 2'
+        lines = self.test_move.line_ids.sorted('debit')
+
+        # Editing the reference should be allowed.
+        self.test_move.ref = 'whatever'
+
+        # Try to edit a line into a locked fiscal year.
+        with self.assertRaises(UserError), self.cr.savepoint():
+            self.test_move.write({
+                'line_ids': [
+                    (1, lines[0].id, {'credit': lines[0].credit + 100.0}),
+                    (1, lines[2].id, {'debit': lines[2].debit + 100.0}),
+                ],
+            })
+
+        # Try to edit the account of a line.
+        with self.assertRaises(UserError), self.cr.savepoint():
+            self.test_move.line_ids[0].write({'account_id': self.test_move.line_ids[0].account_id.copy().id})
+
+        # Try to edit a line.
+        with self.assertRaises(UserError), self.cr.savepoint():
+            self.test_move.write({
+                'line_ids': [
+                    (1, lines[0].id, {'credit': lines[0].credit + 100.0}),
+                    (1, lines[3].id, {'debit': lines[3].debit + 100.0}),
+                ],
+            })
+
+        # Try to add a new tax on a line.
+        with self.assertRaises(UserError), self.cr.savepoint():
+            self.test_move.write({
+                'line_ids': [
+                    (1, lines[2].id, {'tax_ids': [(6, 0, self.company_data['default_tax_purchase'].ids)]}),
+                ],
+            })
+
+        # Try to create a new line.
+        with self.assertRaises(UserError), self.cr.savepoint():
+            self.test_move.write({
+                'line_ids': [
+                    (1, lines[0].id, {'credit': lines[0].credit + 100.0}),
+                    (0, None, {
+                        'name': 'revenue line 1',
+                        'account_id': self.company_data['default_account_revenue'].id,
+                        'debit': 100.0,
+                        'credit': 0.0,
+                    }),
+                ],
+            })
+
+        # You can't remove the journal entry from a locked period.
+        with self.assertRaises(UserError), self.cr.savepoint():
+            self.test_move.date = fields.Date.from_string('2018-01-01')
+
+        with self.assertRaises(UserError), self.cr.savepoint():
+            self.test_move.unlink()
+
+        with self.assertRaises(UserError), self.cr.savepoint():
+            self.test_move.button_draft()
+
+        # Try to add a new journal entry prior to the lock date.
+        copy_move = self.test_move.copy({'date': '2017-01-01'})
+        # The date has been changed to the first valid date.
+        self.assertEqual(copy_move.date, copy_move.company_id.fiscalyear_lock_date + relativedelta(days=1))
+
+    def test_misc_fiscalyear_lock_date_2(self):
+        self.test_move.action_post()
+
+        # Create a bank statement to get a balance in the suspense account.
+        statement = self.env['account.bank.statement'].create({
+            'journal_id': self.company_data['default_journal_bank'].id,
+            'date': '2016-01-01',
+            'line_ids': [
+                (0, 0, {'payment_ref': 'test', 'amount': 10.0})
+            ],
+        })
+        statement.button_post()
+
+        # You can't lock the fiscal year if there is some unreconciled statement.
+        with self.assertRaises(RedirectWarning), self.cr.savepoint():
+            self.test_move.company_id.fiscalyear_lock_date = fields.Date.from_string('2017-01-01')
+
+    def test_misc_tax_lock_date_1(self):
+        self.test_move.action_post()
+
+        # Set the tax lock date after the journal entry date.
+        self.test_move.company_id.tax_lock_date = fields.Date.from_string('2017-01-01')
+
+        # lines[0] = 'counterpart line'
+        # lines[1] = 'tax line'
+        # lines[2] = 'revenue line 1'
+        # lines[3] = 'revenue line 2'
+        lines = self.test_move.line_ids.sorted('debit')
+
+        # Try to edit a line not affecting the taxes.
+        self.test_move.write({
+            'line_ids': [
+                (1, lines[0].id, {'credit': lines[0].credit + 100.0}),
+                (1, lines[2].id, {'debit': lines[2].debit + 100.0}),
+            ],
+        })
+
+        # Try to edit the account of a line.
+        self.test_move.line_ids[0].write({'account_id': self.test_move.line_ids[0].account_id.copy().id})
+
+        # Try to edit a line having some taxes.
+        with self.assertRaises(UserError), self.cr.savepoint():
+            self.test_move.write({
+                'line_ids': [
+                    (1, lines[0].id, {'credit': lines[0].credit + 100.0}),
+                    (1, lines[3].id, {'debit': lines[3].debit + 100.0}),
+                ],
+            })
+
+        # Try to add a new tax on a line.
+        with self.assertRaises(UserError), self.cr.savepoint():
+            self.test_move.write({
+                'line_ids': [
+                    (1, lines[2].id, {'tax_ids': [(6, 0, self.company_data['default_tax_purchase'].ids)]}),
+                ],
+            })
+
+        # Try to edit a tax line.
+        with self.assertRaises(UserError), self.cr.savepoint():
+            self.test_move.write({
+                'line_ids': [
+                    (1, lines[0].id, {'credit': lines[0].credit + 100.0}),
+                    (1, lines[1].id, {'debit': lines[1].debit + 100.0}),
+                ],
+            })
+
+        # Try to create a line not affecting the taxes.
+        self.test_move.write({
+            'line_ids': [
+                (1, lines[0].id, {'credit': lines[0].credit + 100.0}),
+                (0, None, {
+                    'name': 'revenue line 1',
+                    'account_id': self.company_data['default_account_revenue'].id,
+                    'debit': 100.0,
+                    'credit': 0.0,
+                }),
+            ],
+        })
+
+        # Try to create a line affecting the taxes.
+        with self.assertRaises(UserError), self.cr.savepoint():
+            self.test_move.write({
+                'line_ids': [
+                    (1, lines[0].id, {'credit': lines[0].credit + 100.0}),
+                    (0, None, {
+                        'name': 'revenue line 2',
+                        'account_id': self.company_data['default_account_revenue'].id,
+                        'debit': 1000.0,
+                        'credit': 0.0,
+                        'tax_ids': [(6, 0, self.company_data['default_tax_sale'].ids)],
+                    }),
+                ],
+            })
+
+        # You can't remove the journal entry from a locked period.
+        with self.assertRaises(UserError), self.cr.savepoint():
+            self.test_move.date = fields.Date.from_string('2018-01-01')
+
+        with self.assertRaises(UserError), self.cr.savepoint():
+            self.test_move.unlink()
+
+        with self.assertRaises(UserError), self.cr.savepoint():
+            self.test_move.button_draft()
+
+        copy_move = self.test_move.copy({'date': self.test_move.date})
+
+        # /!\ The date is changed automatically to the next available one during the post.
+        copy_move.action_post()
+
+        # You can't change the date to one being in a locked period.
+        with self.assertRaises(UserError), self.cr.savepoint():
+            copy_move.date = fields.Date.from_string('2017-01-01')
+
+    def test_misc_draft_reconciled_entries_1(self):
+        draft_moves = self.env['account.move'].create([
+            {
+                'move_type': 'entry',
+                'line_ids': [
+                    (0, None, {
+                        'name': 'move 1 receivable line',
+                        'account_id': self.company_data['default_account_receivable'].id,
+                        'debit': 1000.0,
+                        'credit': 0.0,
+                    }),
+                    (0, None, {
+                        'name': 'move 1 counterpart line',
+                        'account_id': self.company_data['default_account_expense'].id,
+                        'debit': 0.0,
+                        'credit': 1000.0,
+                    }),
+                ]
+            },
+            {
+                'move_type': 'entry',
+                'line_ids': [
+                    (0, None, {
+                        'name': 'move 2 receivable line',
+                        'account_id': self.company_data['default_account_receivable'].id,
+                        'debit': 0.0,
+                        'credit': 2000.0,
+                    }),
+                    (0, None, {
+                        'name': 'move 2 counterpart line',
+                        'account_id': self.company_data['default_account_expense'].id,
+                        'debit': 2000.0,
+                        'credit': 0.0,
+                    }),
+                ]
+            },
+        ])
+
+        # lines[0] = 'move 2 receivable line'
+        # lines[1] = 'move 1 counterpart line'
+        # lines[2] = 'move 1 receivable line'
+        # lines[3] = 'move 2 counterpart line'
+        draft_moves.action_post()
+        lines = draft_moves.mapped('line_ids').sorted('balance')
+
+        (lines[0] + lines[2]).reconcile()
+
+        # You can't write something impacting the reconciliation on an already reconciled line.
+        with self.assertRaises(UserError), self.cr.savepoint():
+            draft_moves[0].write({
+                'line_ids': [
+                    (1, lines[1].id, {'credit': lines[1].credit + 100.0}),
+                    (1, lines[2].id, {'debit': lines[2].debit + 100.0}),
+                ]
+            })
+
+        # The write must not raise anything because the rounding of the monetary field should ignore such tiny amount.
+        draft_moves[0].write({
+            'line_ids': [
+                (1, lines[1].id, {'credit': lines[1].credit + 0.0000001}),
+                (1, lines[2].id, {'debit': lines[2].debit + 0.0000001}),
+            ]
+        })
+
+        # You can't unlink an already reconciled line.
+        with self.assertRaises(UserError), self.cr.savepoint():
+            draft_moves.unlink()
+
+    def test_misc_always_balanced_move(self):
+        ''' Ensure there is no way to make '''
+        # You can't remove a journal item making the journal entry unbalanced.
+        with self.assertRaises(UserError), self.cr.savepoint():
+            self.test_move.line_ids[0].unlink()
+
+        # Same check using write instead of unlink.
+        with self.assertRaises(UserError), self.cr.savepoint():
+            balance = self.test_move.line_ids[0].balance + 5
+            self.test_move.line_ids[0].write({
+                'debit': balance if balance > 0.0 else 0.0,
+                'credit': -balance if balance < 0.0 else 0.0,
+            })
+
+        # You can remove journal items if the related journal entry is still balanced.
+        self.test_move.line_ids.unlink()
+
+    def test_add_followers_on_post(self):
+        # Add some existing partners, some from another company
+        company = self.env['res.company'].create({'name': 'Oopo'})
+        company.flush()
+        existing_partners = self.env['res.partner'].create([{
+            'name': 'Jean',
+            'company_id': company.id,
+        },{
+            'name': 'Paulus',
+        }])
+        self.test_move.message_subscribe(existing_partners.ids)
+
+        user = new_test_user(self.env, login='jag', groups='account.group_account_invoice')
+
+        move = self.test_move.with_user(user)
+        partner = self.env['res.partner'].create({'name': 'Belouga'})
+        move.partner_id = partner
+
+        move.action_post()
+        self.assertEqual(move.message_partner_ids, self.env.user.partner_id | existing_partners | partner)
+
+    def test_misc_move_onchange(self):
+        ''' Test the behavior on onchanges for account.move having 'entry' as type. '''
+
+        move_form = Form(self.env['account.move'])
+        # Rate 1:3
+        move_form.date = fields.Date.from_string('2016-01-01')
+
+        # New line that should get 400.0 as debit.
+        with move_form.line_ids.new() as line_form:
+            line_form.name = 'debit_line'
+            line_form.account_id = self.company_data['default_account_revenue']
+            line_form.currency_id = self.currency_data['currency']
+            line_form.amount_currency = 1200.0
+
+        # New line that should get 400.0 as credit.
+        with move_form.line_ids.new() as line_form:
+            line_form.name = 'credit_line'
+            line_form.account_id = self.company_data['default_account_revenue']
+            line_form.currency_id = self.currency_data['currency']
+            line_form.amount_currency = -1200.0
+        move = move_form.save()
+
+        self.assertRecordValues(
+            move.line_ids.sorted('debit'),
+            [
+                {
+                    'currency_id': self.currency_data['currency'].id,
+                    'amount_currency': -1200.0,
+                    'debit': 0.0,
+                    'credit': 400.0,
+                },
+                {
+                    'currency_id': self.currency_data['currency'].id,
+                    'amount_currency': 1200.0,
+                    'debit': 400.0,
+                    'credit': 0.0,
+                },
+            ],
+        )
+
+        # === Change the date to change the currency conversion's rate ===
+
+        with Form(move) as move_form:
+            move_form.date = fields.Date.from_string('2017-01-01')
+
+        self.assertRecordValues(
+            move.line_ids.sorted('debit'),
+            [
+                {
+                    'currency_id': self.currency_data['currency'].id,
+                    'amount_currency': -1200.0,
+                    'debit': 0.0,
+                    'credit': 600.0,
+                },
+                {
+                    'currency_id': self.currency_data['currency'].id,
+                    'amount_currency': 1200.0,
+                    'debit': 600.0,
+                    'credit': 0.0,
+                },
+            ],
+        )
+
+    def test_included_tax(self):
+        '''
+        Test an account.move.line is created automatically when adding a tax.
+        This test uses the following scenario:
+            - Create manually a debit line of 1000 having an included tax.
+            - Assume a line containing the tax amount is created automatically.
+            - Create manually a credit line to balance the two previous lines.
+            - Save the move.
+
+        included tax = 20%
+
+        Name                   | Debit     | Credit    | Tax_ids       | Tax_line_id's name
+        -----------------------|-----------|-----------|---------------|-------------------
+        debit_line_1           | 1000      |           | tax           |
+        included_tax_line      | 200       |           |               | included_tax_line
+        credit_line_1          |           | 1200      |               |
+        '''
+
+        self.included_percent_tax = self.env['account.tax'].create({
+            'name': 'included_tax_line',
+            'amount_type': 'percent',
+            'amount': 20,
+            'price_include': True,
+            'include_base_amount': False,
+        })
+        self.account = self.company_data['default_account_revenue']
+
+        move_form = Form(self.env['account.move'].with_context(default_move_type='entry'))
+
+        # Create a new account.move.line with debit amount.
+        with move_form.line_ids.new() as debit_line:
+            debit_line.name = 'debit_line_1'
+            debit_line.account_id = self.account
+            debit_line.debit = 1000
+            debit_line.tax_ids.clear()
+            debit_line.tax_ids.add(self.included_percent_tax)
+
+            self.assertTrue(debit_line.recompute_tax_line)
+
+        # Create a third account.move.line with credit amount.
+        with move_form.line_ids.new() as credit_line:
+            credit_line.name = 'credit_line_1'
+            credit_line.account_id = self.account
+            credit_line.credit = 1200
+
+        move = move_form.save()
+
+        self.assertRecordValues(move.line_ids, [
+            {'name': 'debit_line_1',             'debit': 1000.0,    'credit': 0.0,      'tax_ids': [self.included_percent_tax.id],      'tax_line_id': False},
+            {'name': 'included_tax_line',        'debit': 200.0,     'credit': 0.0,      'tax_ids': [],                                  'tax_line_id': self.included_percent_tax.id},
+            {'name': 'credit_line_1',            'debit': 0.0,       'credit': 1200.0,   'tax_ids': [],                                  'tax_line_id': False},
+        ])
+
+    def test_misc_prevent_unlink_posted_items(self):
+        # You cannot remove journal items if the related journal entry is posted.
+        self.test_move.action_post()
+        with self.assertRaises(UserError), self.cr.savepoint():
+            self.test_move.line_ids.unlink()
+
+        # You can remove journal items if the related journal entry is draft.
+        self.test_move.button_draft()
+        self.test_move.line_ids.unlink()
diff --git a/addons/account/tests/test_account_move_in_invoice.py b/addons/account/tests/test_account_move_in_invoice.py
new file mode 100644
index 00000000..4b43a431
--- /dev/null
+++ b/addons/account/tests/test_account_move_in_invoice.py
@@ -0,0 +1,1774 @@
+# -*- coding: utf-8 -*-
+from odoo.addons.account.tests.common import AccountTestInvoicingCommon
+from odoo.tests.common import Form
+from odoo.tests import tagged
+from odoo import fields
+from odoo.exceptions import UserError, ValidationError
+
+
+@tagged('post_install', '-at_install')
+class TestAccountMoveInInvoiceOnchanges(AccountTestInvoicingCommon):
+
+    @classmethod
+    def setUpClass(cls, chart_template_ref=None):
+        super().setUpClass(chart_template_ref=chart_template_ref)
+
+        cls.invoice = cls.init_invoice('in_invoice', products=cls.product_a+cls.product_b)
+
+        cls.product_line_vals_1 = {
+            'name': cls.product_a.name,
+            'product_id': cls.product_a.id,
+            'account_id': cls.product_a.property_account_expense_id.id,
+            'partner_id': cls.partner_a.id,
+            'product_uom_id': cls.product_a.uom_id.id,
+            'quantity': 1.0,
+            'discount': 0.0,
+            'price_unit': 800.0,
+            'price_subtotal': 800.0,
+            'price_total': 920.0,
+            'tax_ids': cls.product_a.supplier_taxes_id.ids,
+            'tax_line_id': False,
+            'currency_id': cls.company_data['currency'].id,
+            'amount_currency': 800.0,
+            'debit': 800.0,
+            'credit': 0.0,
+            'date_maturity': False,
+            'tax_exigible': True,
+        }
+        cls.product_line_vals_2 = {
+            'name': cls.product_b.name,
+            'product_id': cls.product_b.id,
+            'account_id': cls.product_b.property_account_expense_id.id,
+            'partner_id': cls.partner_a.id,
+            'product_uom_id': cls.product_b.uom_id.id,
+            'quantity': 1.0,
+            'discount': 0.0,
+            'price_unit': 160.0,
+            'price_subtotal': 160.0,
+            'price_total': 208.0,
+            'tax_ids': cls.product_b.supplier_taxes_id.ids,
+            'tax_line_id': False,
+            'currency_id': cls.company_data['currency'].id,
+            'amount_currency': 160.0,
+            'debit': 160.0,
+            'credit': 0.0,
+            'date_maturity': False,
+            'tax_exigible': True,
+        }
+        cls.tax_line_vals_1 = {
+            'name': cls.tax_purchase_a.name,
+            'product_id': False,
+            'account_id': cls.company_data['default_account_tax_purchase'].id,
+            'partner_id': cls.partner_a.id,
+            'product_uom_id': False,
+            'quantity': 1.0,
+            'discount': 0.0,
+            'price_unit': 144.0,
+            'price_subtotal': 144.0,
+            'price_total': 144.0,
+            'tax_ids': [],
+            'tax_line_id': cls.tax_purchase_a.id,
+            'currency_id': cls.company_data['currency'].id,
+            'amount_currency': 144.0,
+            'debit': 144.0,
+            'credit': 0.0,
+            'date_maturity': False,
+            'tax_exigible': True,
+        }
+        cls.tax_line_vals_2 = {
+            'name': cls.tax_purchase_b.name,
+            'product_id': False,
+            'account_id': cls.company_data['default_account_tax_purchase'].id,
+            'partner_id': cls.partner_a.id,
+            'product_uom_id': False,
+            'quantity': 1.0,
+            'discount': 0.0,
+            'price_unit': 24.0,
+            'price_subtotal': 24.0,
+            'price_total': 24.0,
+            'tax_ids': [],
+            'tax_line_id': cls.tax_purchase_b.id,
+            'currency_id': cls.company_data['currency'].id,
+            'amount_currency': 24.0,
+            'debit': 24.0,
+            'credit': 0.0,
+            'date_maturity': False,
+            'tax_exigible': True,
+        }
+        cls.term_line_vals_1 = {
+            'name': '',
+            'product_id': False,
+            'account_id': cls.company_data['default_account_payable'].id,
+            'partner_id': cls.partner_a.id,
+            'product_uom_id': False,
+            'quantity': 1.0,
+            'discount': 0.0,
+            'price_unit': -1128.0,
+            'price_subtotal': -1128.0,
+            'price_total': -1128.0,
+            'tax_ids': [],
+            'tax_line_id': False,
+            'currency_id': cls.company_data['currency'].id,
+            'amount_currency': -1128.0,
+            'debit': 0.0,
+            'credit': 1128.0,
+            'date_maturity': fields.Date.from_string('2019-01-01'),
+            'tax_exigible': True,
+        }
+        cls.move_vals = {
+            'partner_id': cls.partner_a.id,
+            'currency_id': cls.company_data['currency'].id,
+            'journal_id': cls.company_data['default_journal_purchase'].id,
+            'date': fields.Date.from_string('2019-01-01'),
+            'fiscal_position_id': False,
+            'payment_reference': '',
+            'invoice_payment_term_id': cls.pay_terms_a.id,
+            'amount_untaxed': 960.0,
+            'amount_tax': 168.0,
+            'amount_total': 1128.0,
+        }
+
+    def setUp(self):
+        super(TestAccountMoveInInvoiceOnchanges, self).setUp()
+        self.assertInvoiceValues(self.invoice, [
+            self.product_line_vals_1,
+            self.product_line_vals_2,
+            self.tax_line_vals_1,
+            self.tax_line_vals_2,
+            self.term_line_vals_1,
+        ], self.move_vals)
+
+    def test_in_invoice_onchange_invoice_date(self):
+        for tax_date, invoice_date, accounting_date in [
+            ('2019-03-31', '2019-05-12', '2019-05-31'),
+            ('2019-03-31', '2019-02-10', '2019-04-30'),
+            ('2019-05-31', '2019-06-15', '2019-06-30'),
+        ]:
+            self.invoice.company_id.tax_lock_date = tax_date
+            with Form(self.invoice) as move_form:
+                move_form.invoice_date = invoice_date
+            self.assertEqual(self.invoice.date, fields.Date.to_date(accounting_date))
+
+    def test_in_invoice_line_onchange_product_1(self):
+        move_form = Form(self.invoice)
+        with move_form.invoice_line_ids.edit(0) as line_form:
+            line_form.product_id = self.product_b
+        move_form.save()
+
+        self.assertInvoiceValues(self.invoice, [
+            {
+                **self.product_line_vals_1,
+                'name': self.product_b.name,
+                'product_id': self.product_b.id,
+                'product_uom_id': self.product_b.uom_id.id,
+                'account_id': self.product_b.property_account_expense_id.id,
+                'price_unit': 160.0,
+                'price_subtotal': 160.0,
+                'price_total': 208.0,
+                'tax_ids': self.product_b.supplier_taxes_id.ids,
+                'amount_currency': 160.0,
+                'debit': 160.0,
+            },
+            self.product_line_vals_2,
+            {
+                **self.tax_line_vals_1,
+                'price_unit': 48.0,
+                'price_subtotal': 48.0,
+                'price_total': 48.0,
+                'amount_currency': 48.0,
+                'debit': 48.0,
+            },
+            {
+                **self.tax_line_vals_2,
+                'price_unit': 48.0,
+                'price_subtotal': 48.0,
+                'price_total': 48.0,
+                'amount_currency': 48.0,
+                'debit': 48.0,
+            },
+            {
+                **self.term_line_vals_1,
+                'price_unit': -416.0,
+                'price_subtotal': -416.0,
+                'price_total': -416.0,
+                'amount_currency': -416.0,
+                'credit': 416.0,
+            },
+        ], {
+            **self.move_vals,
+            'amount_untaxed': 320.0,
+            'amount_tax': 96.0,
+            'amount_total': 416.0,
+        })
+
+    def test_in_invoice_line_onchange_product_2_with_fiscal_pos(self):
+        ''' Test mapping a price-included tax (10%) with a price-excluded tax (20%) on a price_unit of 110.0.
+        The price_unit should be 100.0 after applying the fiscal position.
+        '''
+        tax_price_include = self.env['account.tax'].create({
+            'name': '10% incl',
+            'type_tax_use': 'purchase',
+            'amount_type': 'percent',
+            'amount': 10,
+            'price_include': True,
+            'include_base_amount': True,
+        })
+        tax_price_exclude = self.env['account.tax'].create({
+            'name': '15% excl',
+            'type_tax_use': 'purchase',
+            'amount_type': 'percent',
+            'amount': 15,
+        })
+
+        fiscal_position = self.env['account.fiscal.position'].create({
+            'name': 'fiscal_pos_a',
+            'tax_ids': [
+                (0, None, {
+                    'tax_src_id': tax_price_include.id,
+                    'tax_dest_id': tax_price_exclude.id,
+                }),
+            ],
+        })
+
+        product = self.env['product.product'].create({
+            'name': 'product',
+            'uom_id': self.env.ref('uom.product_uom_unit').id,
+            'standard_price': 110.0,
+            'supplier_taxes_id': [(6, 0, tax_price_include.ids)],
+        })
+
+        move_form = Form(self.env['account.move'].with_context(default_move_type='in_invoice'))
+        move_form.partner_id = self.partner_a
+        move_form.invoice_date = fields.Date.from_string('2019-01-01')
+        move_form.currency_id = self.currency_data['currency']
+        move_form.fiscal_position_id = fiscal_position
+        with move_form.invoice_line_ids.new() as line_form:
+            line_form.product_id = product
+        invoice = move_form.save()
+
+        self.assertInvoiceValues(invoice, [
+            {
+                'product_id': product.id,
+                'price_unit': 200.0,
+                'price_subtotal': 200.0,
+                'price_total': 230.0,
+                'tax_ids': tax_price_exclude.ids,
+                'tax_line_id': False,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': 200.0,
+                'debit': 100.0,
+                'credit': 0.0,
+            },
+            {
+                'product_id': False,
+                'price_unit': 30.0,
+                'price_subtotal': 30.0,
+                'price_total': 30.0,
+                'tax_ids': [],
+                'tax_line_id': tax_price_exclude.id,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': 30.0,
+                'debit': 15.0,
+                'credit': 0.0,
+            },
+            {
+                'product_id': False,
+                'price_unit': -230.0,
+                'price_subtotal': -230.0,
+                'price_total': -230.0,
+                'tax_ids': [],
+                'tax_line_id': False,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': -230.0,
+                'debit': 0.0,
+                'credit': 115.0,
+            },
+        ], {
+            'currency_id': self.currency_data['currency'].id,
+            'fiscal_position_id': fiscal_position.id,
+            'amount_untaxed': 200.0,
+            'amount_tax': 30.0,
+            'amount_total': 230.0,
+        })
+
+        uom_dozen = self.env.ref('uom.product_uom_dozen')
+        with Form(invoice) as move_form:
+            with move_form.invoice_line_ids.edit(0) as line_form:
+                line_form.product_uom_id = uom_dozen
+
+        self.assertInvoiceValues(invoice, [
+            {
+                'product_id': product.id,
+                'product_uom_id': uom_dozen.id,
+                'price_unit': 2400.0,
+                'price_subtotal': 2400.0,
+                'price_total': 2760.0,
+                'tax_ids': tax_price_exclude.ids,
+                'tax_line_id': False,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': 2400.0,
+                'debit': 1200.0,
+                'credit': 0.0,
+            },
+            {
+                'product_id': False,
+                'product_uom_id': False,
+                'price_unit': 360.0,
+                'price_subtotal': 360.0,
+                'price_total': 360.0,
+                'tax_ids': [],
+                'tax_line_id': tax_price_exclude.id,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': 360.0,
+                'debit': 180.0,
+                'credit': 0.0,
+            },
+            {
+                'product_id': False,
+                'product_uom_id': False,
+                'price_unit': -2760.0,
+                'price_subtotal': -2760.0,
+                'price_total': -2760.0,
+                'tax_ids': [],
+                'tax_line_id': False,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': -2760.0,
+                'debit': 0.0,
+                'credit': 1380.0,
+            },
+        ], {
+            'currency_id': self.currency_data['currency'].id,
+            'fiscal_position_id': fiscal_position.id,
+            'amount_untaxed': 2400.0,
+            'amount_tax': 360.0,
+            'amount_total': 2760.0,
+        })
+
+    def test_in_invoice_line_onchange_product_2_with_fiscal_pos_2(self):
+        ''' Test mapping a price-included tax (10%) with another price-included tax (20%) on a price_unit of 110.0.
+        The price_unit should be 120.0 after applying the fiscal position.
+        '''
+        tax_price_include_1 = self.env['account.tax'].create({
+            'name': '10% incl',
+            'type_tax_use': 'purchase',
+            'amount_type': 'percent',
+            'amount': 10,
+            'price_include': True,
+            'include_base_amount': True,
+        })
+        tax_price_include_2 = self.env['account.tax'].create({
+            'name': '20% incl',
+            'type_tax_use': 'purchase',
+            'amount_type': 'percent',
+            'amount': 20,
+            'price_include': True,
+            'include_base_amount': True,
+        })
+
+        fiscal_position = self.env['account.fiscal.position'].create({
+            'name': 'fiscal_pos_a',
+            'tax_ids': [
+                (0, None, {
+                    'tax_src_id': tax_price_include_1.id,
+                    'tax_dest_id': tax_price_include_2.id,
+                }),
+            ],
+        })
+
+        product = self.env['product.product'].create({
+            'name': 'product',
+            'uom_id': self.env.ref('uom.product_uom_unit').id,
+            'standard_price': 110.0,
+            'supplier_taxes_id': [(6, 0, tax_price_include_1.ids)],
+        })
+
+        move_form = Form(self.env['account.move'].with_context(default_move_type='in_invoice'))
+        move_form.partner_id = self.partner_a
+        move_form.invoice_date = fields.Date.from_string('2019-01-01')
+        move_form.currency_id = self.currency_data['currency']
+        move_form.fiscal_position_id = fiscal_position
+        with move_form.invoice_line_ids.new() as line_form:
+            line_form.product_id = product
+        invoice = move_form.save()
+
+        self.assertInvoiceValues(invoice, [
+            {
+                'product_id': product.id,
+                'price_unit': 240.0,
+                'price_subtotal': 200.0,
+                'price_total': 240.0,
+                'tax_ids': tax_price_include_2.ids,
+                'tax_line_id': False,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': 200.0,
+                'debit': 100.0,
+                'credit': 0.0,
+            },
+            {
+                'product_id': False,
+                'price_unit': 40.0,
+                'price_subtotal': 40.0,
+                'price_total': 40.0,
+                'tax_ids': [],
+                'tax_line_id': tax_price_include_2.id,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': 40.0,
+                'debit': 20.0,
+                'credit': 0.0,
+            },
+            {
+                'product_id': False,
+                'price_unit': -240.0,
+                'price_subtotal': -240.0,
+                'price_total': -240.0,
+                'tax_ids': [],
+                'tax_line_id': False,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': -240.0,
+                'debit': 0.0,
+                'credit': 120.0,
+            },
+        ], {
+            'currency_id': self.currency_data['currency'].id,
+            'fiscal_position_id': fiscal_position.id,
+            'amount_untaxed': 200.0,
+            'amount_tax': 40.0,
+            'amount_total': 240.0,
+        })
+
+        uom_dozen = self.env.ref('uom.product_uom_dozen')
+        with Form(invoice) as move_form:
+            with move_form.invoice_line_ids.edit(0) as line_form:
+                line_form.product_uom_id = uom_dozen
+
+        self.assertInvoiceValues(invoice, [
+            {
+                'product_id': product.id,
+                'product_uom_id': uom_dozen.id,
+                'price_unit': 2880.0,
+                'price_subtotal': 2400.0,
+                'price_total': 2880.0,
+                'tax_ids': tax_price_include_2.ids,
+                'tax_line_id': False,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': 2400.0,
+                'debit': 1200.0,
+                'credit': 0.0,
+            },
+            {
+                'product_id': False,
+                'product_uom_id': False,
+                'price_unit': 480.0,
+                'price_subtotal': 480.0,
+                'price_total': 480.0,
+                'tax_ids': [],
+                'tax_line_id': tax_price_include_2.id,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': 480.0,
+                'debit': 240.0,
+                'credit': 0.0,
+            },
+            {
+                'product_id': False,
+                'product_uom_id': False,
+                'price_unit': -2880.0,
+                'price_subtotal': -2880.0,
+                'price_total': -2880.0,
+                'tax_ids': [],
+                'tax_line_id': False,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': -2880.0,
+                'debit': 0.0,
+                'credit': 1440.0,
+            },
+        ], {
+            'currency_id': self.currency_data['currency'].id,
+            'fiscal_position_id': fiscal_position.id,
+            'amount_untaxed': 2400.0,
+            'amount_tax': 480.0,
+            'amount_total': 2880.0,
+        })
+
+    def test_in_invoice_line_onchange_business_fields_1(self):
+        move_form = Form(self.invoice)
+        with move_form.invoice_line_ids.edit(0) as line_form:
+            # Current price_unit is 800.
+            # We set quantity = 4, discount = 50%, price_unit = 400. The debit/credit fields don't change because (4 * 400) * 0.5 = 800.
+            line_form.quantity = 4
+            line_form.discount = 50
+            line_form.price_unit = 400
+        move_form.save()
+
+        self.assertInvoiceValues(self.invoice, [
+            {
+                **self.product_line_vals_1,
+                'quantity': 4,
+                'discount': 50.0,
+                'price_unit': 400.0,
+            },
+            self.product_line_vals_2,
+            self.tax_line_vals_1,
+            self.tax_line_vals_2,
+            self.term_line_vals_1,
+        ], self.move_vals)
+
+        move_form = Form(self.invoice)
+        with move_form.line_ids.edit(2) as line_form:
+            # Reset field except the discount that becomes 100%.
+            # /!\ The modification is made on the accounting tab.
+            line_form.quantity = 1
+            line_form.discount = 100
+            line_form.price_unit = 800
+        move_form.save()
+
+        self.assertInvoiceValues(self.invoice, [
+            {
+                **self.product_line_vals_1,
+                'discount': 100.0,
+                'price_subtotal': 0.0,
+                'price_total': 0.0,
+                'amount_currency': 0.0,
+                'debit': 0.0,
+            },
+            self.product_line_vals_2,
+            {
+                **self.tax_line_vals_1,
+                'price_unit': 24.0,
+                'price_subtotal': 24.0,
+                'price_total': 24.0,
+                'amount_currency': 24.0,
+                'debit': 24.0,
+            },
+            self.tax_line_vals_2,
+            {
+                **self.term_line_vals_1,
+                'price_unit': -208.0,
+                'price_subtotal': -208.0,
+                'price_total': -208.0,
+                'amount_currency': -208.0,
+                'credit': 208.0,
+            },
+        ], {
+            **self.move_vals,
+            'amount_untaxed': 160.0,
+            'amount_tax': 48.0,
+            'amount_total': 208.0,
+        })
+
+    def test_in_invoice_line_onchange_accounting_fields_1(self):
+        move_form = Form(self.invoice)
+        with move_form.line_ids.edit(2) as line_form:
+            # Custom debit on the first product line.
+            line_form.debit = 3000
+        with move_form.line_ids.edit(3) as line_form:
+            # Custom credit on the second product line. Credit should be reset by onchange.
+            # /!\ It's a negative line.
+            line_form.credit = 500
+        with move_form.line_ids.edit(0) as line_form:
+            # Custom debit on the first tax line.
+            line_form.debit = 800
+        with move_form.line_ids.edit(4) as line_form:
+            # Custom debit on the second tax line.
+            line_form.debit = 250
+        move_form.save()
+
+        self.assertInvoiceValues(self.invoice, [
+            {
+                **self.product_line_vals_1,
+                'price_unit': 3000.0,
+                'price_subtotal': 3000.0,
+                'price_total': 3450.0,
+                'amount_currency': 3000.0,
+                'debit': 3000.0,
+            },
+            {
+                **self.product_line_vals_2,
+                'price_unit': -500.0,
+                'price_subtotal': -500.0,
+                'price_total': -650.0,
+                'amount_currency': -500.0,
+                'debit': 0.0,
+                'credit': 500.0,
+            },
+            {
+                **self.tax_line_vals_1,
+                'price_unit': 800.0,
+                'price_subtotal': 800.0,
+                'price_total': 800.0,
+                'amount_currency': 800.0,
+                'debit': 800.0,
+            },
+            {
+                **self.tax_line_vals_2,
+                'price_unit': 250.0,
+                'price_subtotal': 250.0,
+                'price_total': 250.0,
+                'amount_currency': 250.0,
+                'debit': 250.0,
+            },
+            {
+                **self.term_line_vals_1,
+                'price_unit': -3550.0,
+                'price_subtotal': -3550.0,
+                'price_total': -3550.0,
+                'amount_currency': -3550.0,
+                'credit': 3550.0,
+            },
+        ], {
+            **self.move_vals,
+            'amount_untaxed': 2500.0,
+            'amount_tax': 1050.0,
+            'amount_total': 3550.0,
+        })
+
+    def test_in_invoice_line_onchange_partner_1(self):
+        move_form = Form(self.invoice)
+        move_form.partner_id = self.partner_b
+        move_form.payment_reference = 'turlututu'
+        move_form.save()
+
+        self.assertInvoiceValues(self.invoice, [
+            {
+                **self.product_line_vals_1,
+                'partner_id': self.partner_b.id,
+            },
+            {
+                **self.product_line_vals_2,
+                'partner_id': self.partner_b.id,
+            },
+            {
+                **self.tax_line_vals_1,
+                'partner_id': self.partner_b.id,
+            },
+            {
+                **self.tax_line_vals_2,
+                'partner_id': self.partner_b.id,
+            },
+            {
+                **self.term_line_vals_1,
+                'name': 'turlututu',
+                'partner_id': self.partner_b.id,
+                'account_id': self.partner_b.property_account_payable_id.id,
+                'price_unit': -789.6,
+                'price_subtotal': -789.6,
+                'price_total': -789.6,
+                'amount_currency': -789.6,
+                'credit': 789.6,
+                'date_maturity': fields.Date.from_string('2019-02-28'),
+            },
+            {
+                **self.term_line_vals_1,
+                'name': 'turlututu',
+                'partner_id': self.partner_b.id,
+                'account_id': self.partner_b.property_account_payable_id.id,
+                'price_unit': -338.4,
+                'price_subtotal': -338.4,
+                'price_total': -338.4,
+                'amount_currency': -338.4,
+                'credit': 338.4,
+            },
+        ], {
+            **self.move_vals,
+            'partner_id': self.partner_b.id,
+            'payment_reference': 'turlututu',
+            'fiscal_position_id': self.fiscal_pos_a.id,
+            'invoice_payment_term_id': self.pay_terms_b.id,
+            'amount_untaxed': 960.0,
+            'amount_tax': 168.0,
+            'amount_total': 1128.0,
+        })
+
+        # Remove lines and recreate them to apply the fiscal position.
+        move_form = Form(self.invoice)
+        move_form.invoice_line_ids.remove(0)
+        move_form.invoice_line_ids.remove(0)
+        with move_form.invoice_line_ids.new() as line_form:
+            line_form.product_id = self.product_a
+        with move_form.invoice_line_ids.new() as line_form:
+            line_form.product_id = self.product_b
+        move_form.save()
+
+        self.assertInvoiceValues(self.invoice, [
+            {
+                **self.product_line_vals_1,
+                'account_id': self.product_b.property_account_expense_id.id,
+                'partner_id': self.partner_b.id,
+                'tax_ids': self.tax_purchase_b.ids,
+            },
+            {
+                **self.product_line_vals_2,
+                'partner_id': self.partner_b.id,
+                'price_total': 184.0,
+                'tax_ids': self.tax_purchase_b.ids,
+            },
+            {
+                **self.tax_line_vals_1,
+                'name': self.tax_purchase_b.name,
+                'partner_id': self.partner_b.id,
+                'tax_line_id': self.tax_purchase_b.id,
+            },
+            {
+                **self.term_line_vals_1,
+                'name': 'turlututu',
+                'account_id': self.partner_b.property_account_payable_id.id,
+                'partner_id': self.partner_b.id,
+                'price_unit': -772.8,
+                'price_subtotal': -772.8,
+                'price_total': -772.8,
+                'amount_currency': -772.8,
+                'credit': 772.8,
+                'date_maturity': fields.Date.from_string('2019-02-28'),
+            },
+            {
+                **self.term_line_vals_1,
+                'name': 'turlututu',
+                'account_id': self.partner_b.property_account_payable_id.id,
+                'partner_id': self.partner_b.id,
+                'price_unit': -331.2,
+                'price_subtotal': -331.2,
+                'price_total': -331.2,
+                'amount_currency': -331.2,
+                'credit': 331.2,
+            },
+        ], {
+            **self.move_vals,
+            'partner_id': self.partner_b.id,
+            'payment_reference': 'turlututu',
+            'fiscal_position_id': self.fiscal_pos_a.id,
+            'invoice_payment_term_id': self.pay_terms_b.id,
+            'amount_untaxed': 960.0,
+            'amount_tax': 144.0,
+            'amount_total': 1104.0,
+        })
+
+    def test_in_invoice_line_onchange_taxes_1(self):
+        move_form = Form(self.invoice)
+        with move_form.invoice_line_ids.edit(0) as line_form:
+            line_form.price_unit = 960
+            line_form.tax_ids.add(self.tax_armageddon)
+        move_form.save()
+
+        child_tax_1 = self.tax_armageddon.children_tax_ids[0]
+        child_tax_2 = self.tax_armageddon.children_tax_ids[1]
+
+        self.assertInvoiceValues(self.invoice, [
+            {
+                **self.product_line_vals_1,
+                'price_unit': 960.0,
+                'price_subtotal': 800.0,
+                'price_total': 1176.0,
+                'tax_ids': (self.tax_purchase_a + self.tax_armageddon).ids,
+                'tax_exigible': False,
+            },
+            self.product_line_vals_2,
+            self.tax_line_vals_1,
+            self.tax_line_vals_2,
+            {
+                'name': child_tax_1.name,
+                'product_id': False,
+                'account_id': self.company_data['default_account_tax_sale'].id,
+                'partner_id': self.partner_a.id,
+                'product_uom_id': False,
+                'quantity': 1.0,
+                'discount': 0.0,
+                'price_unit': 64.0,
+                'price_subtotal': 64.0,
+                'price_total': 70.4,
+                'tax_ids': child_tax_2.ids,
+                'tax_line_id': child_tax_1.id,
+                'currency_id': self.company_data['currency'].id,
+                'amount_currency': 64.0,
+                'debit': 64.0,
+                'credit': 0.0,
+                'date_maturity': False,
+                'tax_exigible': False,
+            },
+            {
+                'name': child_tax_1.name,
+                'product_id': False,
+                'account_id': self.company_data['default_account_expense'].id,
+                'partner_id': self.partner_a.id,
+                'product_uom_id': False,
+                'quantity': 1.0,
+                'discount': 0.0,
+                'price_unit': 96.0,
+                'price_subtotal': 96.0,
+                'price_total': 105.6,
+                'tax_ids': child_tax_2.ids,
+                'tax_line_id': child_tax_1.id,
+                'currency_id': self.company_data['currency'].id,
+                'amount_currency': 96.0,
+                'debit': 96.0,
+                'credit': 0.0,
+                'date_maturity': False,
+                'tax_exigible': False,
+            },
+            {
+                'name': child_tax_2.name,
+                'product_id': False,
+                'account_id': child_tax_2.cash_basis_transition_account_id.id,
+                'partner_id': self.partner_a.id,
+                'product_uom_id': False,
+                'quantity': 1.0,
+                'discount': 0.0,
+                'price_unit': 96.0,
+                'price_subtotal': 96.0,
+                'price_total': 96.0,
+                'tax_ids': [],
+                'tax_line_id': child_tax_2.id,
+                'currency_id': self.company_data['currency'].id,
+                'amount_currency': 96.0,
+                'debit': 96.0,
+                'credit': 0.0,
+                'date_maturity': False,
+                'tax_exigible': False,
+            },
+            {
+                **self.term_line_vals_1,
+                'price_unit': -1384.0,
+                'price_subtotal': -1384.0,
+                'price_total': -1384.0,
+                'amount_currency': -1384.0,
+                'credit': 1384.0,
+            },
+        ], {
+            **self.move_vals,
+            'amount_untaxed': 960.0,
+            'amount_tax': 424.0,
+            'amount_total': 1384.0,
+        })
+
+    def test_in_invoice_line_onchange_cash_rounding_1(self):
+        move_form = Form(self.invoice)
+        # Add a cash rounding having 'add_invoice_line'.
+        move_form.invoice_cash_rounding_id = self.cash_rounding_a
+        move_form.save()
+
+        # The cash rounding does nothing as the total is already rounded.
+        self.assertInvoiceValues(self.invoice, [
+            self.product_line_vals_1,
+            self.product_line_vals_2,
+            self.tax_line_vals_1,
+            self.tax_line_vals_2,
+            self.term_line_vals_1,
+        ], self.move_vals)
+
+        move_form = Form(self.invoice)
+        with move_form.invoice_line_ids.edit(0) as line_form:
+            line_form.price_unit = 799.99
+        move_form.save()
+
+        self.assertInvoiceValues(self.invoice, [
+            {
+                'name': 'add_invoice_line',
+                'product_id': False,
+                'account_id': self.cash_rounding_a.loss_account_id.id,
+                'partner_id': self.partner_a.id,
+                'product_uom_id': False,
+                'quantity': 1.0,
+                'discount': 0.0,
+                'price_unit': 0.01,
+                'price_subtotal': 0.01,
+                'price_total': 0.01,
+                'tax_ids': [],
+                'tax_line_id': False,
+                'currency_id': self.company_data['currency'].id,
+                'amount_currency': 0.01,
+                'debit': 0.01,
+                'credit': 0.0,
+                'date_maturity': False,
+                'tax_exigible': True,
+            },
+            {
+                **self.product_line_vals_1,
+                'price_unit': 799.99,
+                'price_subtotal': 799.99,
+                'price_total': 919.99,
+                'amount_currency': 799.99,
+                'debit': 799.99,
+            },
+            self.product_line_vals_2,
+            self.tax_line_vals_1,
+            self.tax_line_vals_2,
+            self.term_line_vals_1,
+        ], self.move_vals)
+
+        move_form = Form(self.invoice)
+        # Change the cash rounding to one having 'biggest_tax'.
+        move_form.invoice_cash_rounding_id = self.cash_rounding_b
+        move_form.save()
+
+        self.assertInvoiceValues(self.invoice, [
+            {
+                **self.product_line_vals_1,
+                'price_unit': 799.99,
+                'price_subtotal': 799.99,
+                'price_total': 919.99,
+                'amount_currency': 799.99,
+                'debit': 799.99,
+            },
+            self.product_line_vals_2,
+            self.tax_line_vals_1,
+            self.tax_line_vals_2,
+            {
+                'name': '%s (rounding)' % self.tax_purchase_a.name,
+                'product_id': False,
+                'account_id': self.company_data['default_account_tax_purchase'].id,
+                'partner_id': self.partner_a.id,
+                'product_uom_id': False,
+                'quantity': 1.0,
+                'discount': 0.0,
+                'price_unit': -0.04,
+                'price_subtotal': -0.04,
+                'price_total': -0.04,
+                'tax_ids': [],
+                'tax_line_id': self.tax_purchase_a.id,
+                'currency_id': self.company_data['currency'].id,
+                'amount_currency': -0.04,
+                'debit': 0.0,
+                'credit': 0.04,
+                'date_maturity': False,
+                'tax_exigible': True,
+            },
+            {
+                **self.term_line_vals_1,
+                'price_unit': -1127.95,
+                'price_subtotal': -1127.95,
+                'price_total': -1127.95,
+                'amount_currency': -1127.95,
+                'credit': 1127.95,
+            },
+        ], {
+            **self.move_vals,
+            'amount_untaxed': 959.99,
+            'amount_tax': 167.96,
+            'amount_total': 1127.95,
+        })
+
+    def test_in_invoice_line_onchange_currency_1(self):
+        move_form = Form(self.invoice)
+        move_form.currency_id = self.currency_data['currency']
+        move_form.save()
+
+        self.assertInvoiceValues(self.invoice, [
+            {
+                **self.product_line_vals_1,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': 800.0,
+                'debit': 400.0,
+            },
+            {
+                **self.product_line_vals_2,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': 160.0,
+                'debit': 80.0,
+            },
+            {
+                **self.tax_line_vals_1,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': 144.0,
+                'debit': 72.0,
+            },
+            {
+                **self.tax_line_vals_2,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': 24.0,
+                'debit': 12.0,
+            },
+            {
+                **self.term_line_vals_1,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': -1128.0,
+                'credit': 564.0,
+            },
+        ], {
+            **self.move_vals,
+            'currency_id': self.currency_data['currency'].id,
+        })
+
+        move_form = Form(self.invoice)
+        # Change the date to get another rate: 1/3 instead of 1/2.
+        move_form.date = fields.Date.from_string('2016-01-01')
+        move_form.save()
+
+        self.assertInvoiceValues(self.invoice, [
+            {
+                **self.product_line_vals_1,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': 800.0,
+                'debit': 266.67,
+            },
+            {
+                **self.product_line_vals_2,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': 160.0,
+                'debit': 53.33,
+            },
+            {
+                **self.tax_line_vals_1,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': 144.0,
+                'debit': 48.0,
+            },
+            {
+                **self.tax_line_vals_2,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': 24.0,
+                'debit': 8.0,
+            },
+            {
+                **self.term_line_vals_1,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': -1128.0,
+                'credit': 376.0,
+            },
+        ], {
+            **self.move_vals,
+            'currency_id': self.currency_data['currency'].id,
+            'date': fields.Date.from_string('2016-01-01'),
+        })
+
+        move_form = Form(self.invoice)
+        with move_form.invoice_line_ids.edit(0) as line_form:
+            # 0.045 * 0.1 = 0.0045. As the foreign currency has a 0.001 rounding,
+            # the result should be 0.005 after rounding.
+            line_form.quantity = 0.1
+            line_form.price_unit = 0.045
+        move_form.save()
+
+        self.assertInvoiceValues(self.invoice, [
+            {
+                **self.product_line_vals_1,
+                'quantity': 0.1,
+                'price_unit': 0.05,
+                'price_subtotal': 0.005,
+                'price_total': 0.006,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': 0.005,
+                'debit': 0.0,
+            },
+            {
+                **self.product_line_vals_2,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': 160.0,
+                'debit': 53.33,
+            },
+            {
+                **self.tax_line_vals_1,
+                'price_unit': 24.0,
+                'price_subtotal': 24.001,
+                'price_total': 24.001,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': 24.001,
+                'debit': 8.0,
+            },
+            {
+                **self.tax_line_vals_2,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': 24.0,
+                'debit': 8.0,
+            },
+            {
+                **self.term_line_vals_1,
+                'currency_id': self.currency_data['currency'].id,
+                'price_unit': -208.01,
+                'price_subtotal': -208.006,
+                'price_total': -208.006,
+                'amount_currency': -208.006,
+                'credit': 69.33,
+            },
+        ], {
+            **self.move_vals,
+            'currency_id': self.currency_data['currency'].id,
+            'date': fields.Date.from_string('2016-01-01'),
+            'amount_untaxed': 160.005,
+            'amount_tax': 48.001,
+            'amount_total': 208.006,
+        })
+
+        # Exit the multi-currencies.
+        move_form = Form(self.invoice)
+        move_form.currency_id = self.company_data['currency']
+        move_form.save()
+
+        self.assertInvoiceValues(self.invoice, [
+            {
+                **self.product_line_vals_1,
+                'quantity': 0.1,
+                'price_unit': 0.05,
+                'price_subtotal': 0.01,
+                'price_total': 0.01,
+                'amount_currency': 0.01,
+                'debit': 0.01,
+            },
+            self.product_line_vals_2,
+            {
+                **self.tax_line_vals_1,
+                'price_unit': 24.0,
+                'price_subtotal': 24.0,
+                'price_total': 24.0,
+                'amount_currency': 24.0,
+                'debit': 24.0,
+            },
+            self.tax_line_vals_2,
+            {
+                **self.term_line_vals_1,
+                'price_unit': -208.01,
+                'price_subtotal': -208.01,
+                'price_total': -208.01,
+                'amount_currency': -208.01,
+                'credit': 208.01,
+            },
+        ], {
+            **self.move_vals,
+            'currency_id': self.company_data['currency'].id,
+            'date': fields.Date.from_string('2016-01-01'),
+            'amount_untaxed': 160.01,
+            'amount_tax': 48.0,
+            'amount_total': 208.01,
+        })
+
+    def test_in_invoice_onchange_past_invoice_1(self):
+        copy_invoice = self.invoice.copy()
+
+        move_form = Form(self.invoice)
+        move_form.invoice_line_ids.remove(0)
+        move_form.invoice_line_ids.remove(0)
+        move_form.invoice_vendor_bill_id = copy_invoice
+        move_form.save()
+
+        self.assertInvoiceValues(self.invoice, [
+            self.product_line_vals_1,
+            self.product_line_vals_2,
+            self.tax_line_vals_1,
+            self.tax_line_vals_2,
+            self.term_line_vals_1,
+        ], self.move_vals)
+
+    def test_in_invoice_create_refund(self):
+        self.invoice.action_post()
+
+        move_reversal = self.env['account.move.reversal'].with_context(active_model="account.move", active_ids=self.invoice.ids).create({
+            'date': fields.Date.from_string('2019-02-01'),
+            'reason': 'no reason',
+            'refund_method': 'refund',
+        })
+        reversal = move_reversal.reverse_moves()
+        reverse_move = self.env['account.move'].browse(reversal['res_id'])
+
+        self.assertEqual(self.invoice.payment_state, 'not_paid', "Refunding with a draft credit note should keep the invoice 'not_paid'.")
+        self.assertInvoiceValues(reverse_move, [
+            {
+                **self.product_line_vals_1,
+                'amount_currency': -800.0,
+                'debit': 0.0,
+                'credit': 800.0,
+            },
+            {
+                **self.product_line_vals_2,
+                'amount_currency': -160.0,
+                'debit': 0.0,
+                'credit': 160.0,
+            },
+            {
+                **self.tax_line_vals_1,
+                'amount_currency': -144.0,
+                'debit': 0.0,
+                'credit': 144.0,
+            },
+            {
+                **self.tax_line_vals_2,
+                'amount_currency': -24.0,
+                'debit': 0.0,
+                'credit': 24.0,
+            },
+            {
+                **self.term_line_vals_1,
+                'name': '',
+                'amount_currency': 1128.0,
+                'debit': 1128.0,
+                'credit': 0.0,
+                'date_maturity': move_reversal.date,
+            },
+        ], {
+            **self.move_vals,
+            'invoice_payment_term_id': None,
+            'date': move_reversal.date,
+            'state': 'draft',
+            'ref': 'Reversal of: %s, %s' % (self.invoice.name, move_reversal.reason),
+            'payment_state': 'not_paid',
+        })
+
+        move_reversal = self.env['account.move.reversal'].with_context(active_model="account.move", active_ids=self.invoice.ids).create({
+            'date': fields.Date.from_string('2019-02-01'),
+            'reason': 'no reason again',
+            'refund_method': 'cancel',
+        })
+        reversal = move_reversal.reverse_moves()
+        reverse_move = self.env['account.move'].browse(reversal['res_id'])
+
+        self.assertEqual(self.invoice.payment_state, 'reversed', "After cancelling it with a reverse invoice, an invoice should be in 'reversed' state.")
+        self.assertInvoiceValues(reverse_move, [
+            {
+                **self.product_line_vals_1,
+                'amount_currency': -800.0,
+                'debit': 0.0,
+                'credit': 800.0,
+            },
+            {
+                **self.product_line_vals_2,
+                'amount_currency': -160.0,
+                'debit': 0.0,
+                'credit': 160.0,
+            },
+            {
+                **self.tax_line_vals_1,
+                'amount_currency': -144.0,
+                'debit': 0.0,
+                'credit': 144.0,
+            },
+            {
+                **self.tax_line_vals_2,
+                'amount_currency': -24.0,
+                'debit': 0.0,
+                'credit': 24.0,
+            },
+            {
+                **self.term_line_vals_1,
+                'name': '',
+                'amount_currency': 1128.0,
+                'debit': 1128.0,
+                'credit': 0.0,
+                'date_maturity': move_reversal.date,
+            },
+        ], {
+            **self.move_vals,
+            'invoice_payment_term_id': None,
+            'date': move_reversal.date,
+            'state': 'posted',
+            'ref': 'Reversal of: %s, %s' % (self.invoice.name, move_reversal.reason),
+            'payment_state': 'paid',
+        })
+
+    def test_in_invoice_create_refund_multi_currency(self):
+        ''' Test the account.move.reversal takes care about the currency rates when setting
+        a custom reversal date.
+        '''
+        move_form = Form(self.invoice)
+        move_form.date = '2016-01-01'
+        move_form.currency_id = self.currency_data['currency']
+        move_form.save()
+
+        self.invoice.action_post()
+
+        # The currency rate changed from 1/3 to 1/2.
+        move_reversal = self.env['account.move.reversal'].with_context(active_model="account.move", active_ids=self.invoice.ids).create({
+            'date': fields.Date.from_string('2017-01-01'),
+            'reason': 'no reason',
+            'refund_method': 'refund',
+        })
+        reversal = move_reversal.reverse_moves()
+        reverse_move = self.env['account.move'].browse(reversal['res_id'])
+
+        self.assertEqual(self.invoice.payment_state, 'not_paid', "Refunding with a draft credit note should keep the invoice 'not_paid'.")
+        self.assertInvoiceValues(reverse_move, [
+            {
+                **self.product_line_vals_1,
+                'amount_currency': -800.0,
+                'currency_id': self.currency_data['currency'].id,
+                'debit': 0.0,
+                'credit': 400.0,
+            },
+            {
+                **self.product_line_vals_2,
+                'amount_currency': -160.0,
+                'currency_id': self.currency_data['currency'].id,
+                'debit': 0.0,
+                'credit': 80.0,
+            },
+            {
+                **self.tax_line_vals_1,
+                'amount_currency': -144.0,
+                'currency_id': self.currency_data['currency'].id,
+                'debit': 0.0,
+                'credit': 72.0,
+            },
+            {
+                **self.tax_line_vals_2,
+                'amount_currency': -24.0,
+                'currency_id': self.currency_data['currency'].id,
+                'debit': 0.0,
+                'credit': 12.0,
+            },
+            {
+                **self.term_line_vals_1,
+                'name': '',
+                'amount_currency': 1128.0,
+                'currency_id': self.currency_data['currency'].id,
+                'debit': 564.0,
+                'credit': 0.0,
+                'date_maturity': move_reversal.date,
+            },
+        ], {
+            **self.move_vals,
+            'invoice_payment_term_id': None,
+            'currency_id': self.currency_data['currency'].id,
+            'date': move_reversal.date,
+            'state': 'draft',
+            'ref': 'Reversal of: %s, %s' % (self.invoice.name, move_reversal.reason),
+            'payment_state': 'not_paid',
+        })
+
+        move_reversal = self.env['account.move.reversal'].with_context(active_model="account.move", active_ids=self.invoice.ids).create({
+            'date': fields.Date.from_string('2017-01-01'),
+            'reason': 'no reason again',
+            'refund_method': 'cancel',
+        })
+        reversal = move_reversal.reverse_moves()
+        reverse_move = self.env['account.move'].browse(reversal['res_id'])
+
+        self.assertEqual(self.invoice.payment_state, 'reversed', "After cancelling it with a reverse invoice, an invoice should be in 'reversed' state.")
+        self.assertInvoiceValues(reverse_move, [
+            {
+                **self.product_line_vals_1,
+                'amount_currency': -800.0,
+                'currency_id': self.currency_data['currency'].id,
+                'debit': 0.0,
+                'credit': 400.0,
+            },
+            {
+                **self.product_line_vals_2,
+                'amount_currency': -160.0,
+                'currency_id': self.currency_data['currency'].id,
+                'debit': 0.0,
+                'credit': 80.0,
+            },
+            {
+                **self.tax_line_vals_1,
+                'amount_currency': -144.0,
+                'currency_id': self.currency_data['currency'].id,
+                'debit': 0.0,
+                'credit': 72.0,
+            },
+            {
+                **self.tax_line_vals_2,
+                'amount_currency': -24.0,
+                'currency_id': self.currency_data['currency'].id,
+                'debit': 0.0,
+                'credit': 12.0,
+            },
+            {
+                **self.term_line_vals_1,
+                'name': '',
+                'amount_currency': 1128.0,
+                'currency_id': self.currency_data['currency'].id,
+                'debit': 564.0,
+                'credit': 0.0,
+                'date_maturity': move_reversal.date,
+            },
+        ], {
+            **self.move_vals,
+            'invoice_payment_term_id': None,
+            'currency_id': self.currency_data['currency'].id,
+            'date': move_reversal.date,
+            'state': 'posted',
+            'ref': 'Reversal of: %s, %s' % (self.invoice.name, move_reversal.reason),
+            'payment_state': 'paid',
+        })
+
+    def test_in_invoice_create_1(self):
+        # Test creating an account_move with the least information.
+        move = self.env['account.move'].create({
+            'move_type': 'in_invoice',
+            'partner_id': self.partner_a.id,
+            'invoice_date': fields.Date.from_string('2019-01-01'),
+            'currency_id': self.currency_data['currency'].id,
+            'invoice_payment_term_id': self.pay_terms_a.id,
+            'invoice_line_ids': [
+                (0, None, self.product_line_vals_1),
+                (0, None, self.product_line_vals_2),
+            ]
+        })
+
+        self.assertInvoiceValues(move, [
+            {
+                **self.product_line_vals_1,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': 800.0,
+                'debit': 400.0,
+            },
+            {
+                **self.product_line_vals_2,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': 160.0,
+                'debit': 80.0,
+            },
+            {
+                **self.tax_line_vals_1,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': 144.0,
+                'debit': 72.0,
+            },
+            {
+                **self.tax_line_vals_2,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': 24.0,
+                'debit': 12.0,
+            },
+            {
+                **self.term_line_vals_1,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': -1128.0,
+                'credit': 564.0,
+            },
+        ], {
+            **self.move_vals,
+            'currency_id': self.currency_data['currency'].id,
+        })
+
+    def test_in_invoice_write_1(self):
+        # Test creating an account_move with the least information.
+        move = self.env['account.move'].create({
+            'move_type': 'in_invoice',
+            'partner_id': self.partner_a.id,
+            'invoice_date': fields.Date.from_string('2019-01-01'),
+            'currency_id': self.currency_data['currency'].id,
+            'invoice_payment_term_id': self.pay_terms_a.id,
+            'invoice_line_ids': [
+                (0, None, self.product_line_vals_1),
+            ]
+        })
+        move.write({
+            'invoice_line_ids': [
+                (0, None, self.product_line_vals_2),
+            ]
+        })
+
+        self.assertInvoiceValues(move, [
+            {
+                **self.product_line_vals_1,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': 800.0,
+                'debit': 400.0,
+            },
+            {
+                **self.product_line_vals_2,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': 160.0,
+                'debit': 80.0,
+            },
+            {
+                **self.tax_line_vals_1,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': 144.0,
+                'debit': 72.0,
+            },
+            {
+                **self.tax_line_vals_2,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': 24.0,
+                'debit': 12.0,
+            },
+            {
+                **self.term_line_vals_1,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': -1128.0,
+                'credit': 564.0,
+            },
+        ], {
+            **self.move_vals,
+            'currency_id': self.currency_data['currency'].id,
+        })
+
+    def test_in_invoice_duplicate_supplier_reference(self):
+        ''' Ensure two vendor bills can't share the same vendor reference. '''
+        self.invoice.ref = 'a supplier reference'
+        invoice2 = self.invoice.copy(default={'invoice_date': self.invoice.invoice_date})
+
+        with self.assertRaises(ValidationError):
+            invoice2.ref = 'a supplier reference'
+
+    def test_in_invoice_switch_in_refund_1(self):
+        # Test creating an account_move with an in_invoice_type and switch it in an in_refund.
+        move = self.env['account.move'].create({
+            'move_type': 'in_invoice',
+            'partner_id': self.partner_a.id,
+            'invoice_date': fields.Date.from_string('2019-01-01'),
+            'currency_id': self.currency_data['currency'].id,
+            'invoice_payment_term_id': self.pay_terms_a.id,
+            'invoice_line_ids': [
+                (0, None, self.product_line_vals_1),
+                (0, None, self.product_line_vals_2),
+            ]
+        })
+        move.action_switch_invoice_into_refund_credit_note()
+
+        self.assertRecordValues(move, [{'move_type': 'in_refund'}])
+        self.assertInvoiceValues(move, [
+            {
+                **self.product_line_vals_1,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': -800.0,
+                'credit': 400.0,
+                'debit': 0,
+            },
+            {
+                **self.product_line_vals_2,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': -160.0,
+                'credit': 80.0,
+                'debit': 0,
+            },
+            {
+                **self.tax_line_vals_1,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': -144.0,
+                'credit': 72.0,
+                'debit': 0,
+            },
+            {
+                **self.tax_line_vals_2,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': -24.0,
+                'credit': 12.0,
+                'debit': 0,
+            },
+            {
+                **self.term_line_vals_1,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': 1128.0,
+                'debit': 564.0,
+                'credit': 0,
+            },
+        ], {
+            **self.move_vals,
+            'currency_id': self.currency_data['currency'].id,
+        })
+
+    def test_in_invoice_switch_in_refund_2(self):
+        # Test creating an account_move with an in_invoice_type and switch it in an in_refund and a negative quantity.
+        modified_product_line_vals_1 = self.product_line_vals_1.copy()
+        modified_product_line_vals_1.update({'quantity': -modified_product_line_vals_1['quantity']})
+        modified_product_line_vals_2 = self.product_line_vals_2.copy()
+        modified_product_line_vals_2.update({'quantity': -modified_product_line_vals_2['quantity']})
+        move = self.env['account.move'].create({
+            'move_type': 'in_invoice',
+            'partner_id': self.partner_a.id,
+            'invoice_date': fields.Date.from_string('2019-01-01'),
+            'currency_id': self.currency_data['currency'].id,
+            'invoice_payment_term_id': self.pay_terms_a.id,
+            'invoice_line_ids': [
+                (0, None, modified_product_line_vals_1),
+                (0, None, modified_product_line_vals_2),
+            ]
+        })
+
+        self.assertInvoiceValues(move, [
+            {
+                **self.product_line_vals_1,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': -800.0,
+                'price_subtotal': -800.0,
+                'price_total': -920.0,
+                'credit': 400.0,
+                'debit': 0,
+                'quantity': -1.0,
+            },
+            {
+                **self.product_line_vals_2,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': -160.0,
+                'price_subtotal': -160.0,
+                'price_total': -208.0,
+                'credit': 80.0,
+                'debit': 0,
+                'quantity': -1.0,
+            },
+            {
+                **self.tax_line_vals_1,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': -144.0,
+                'price_subtotal': -144.0,
+                'price_total': -144.0,
+                'price_unit': -144.0,
+                'credit': 72.0,
+                'debit': 0,
+            },
+            {
+                **self.tax_line_vals_2,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': -24.0,
+                'price_subtotal': -24.0,
+                'price_total': -24.0,
+                'price_unit': -24.0,
+                'credit': 12.0,
+                'debit': 0,
+            },
+            {
+                **self.term_line_vals_1,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': 1128.0,
+                'price_subtotal': 1128.0,
+                'price_total': 1128.0,
+                'price_unit': 1128.0,
+                'debit': 564.0,
+                'credit': 0,
+            },
+        ], {
+            **self.move_vals,
+            'currency_id': self.currency_data['currency'].id,
+            'amount_tax' : -self.move_vals['amount_tax'],
+            'amount_total' : -self.move_vals['amount_total'],
+            'amount_untaxed' : -self.move_vals['amount_untaxed'],
+        })
+        move.action_switch_invoice_into_refund_credit_note()
+
+        self.assertRecordValues(move, [{'move_type': 'in_refund'}])
+        self.assertInvoiceValues(move, [
+            {
+                **self.product_line_vals_1,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': -800.0,
+                'credit': 400.0,
+                'debit': 0,
+            },
+            {
+                **self.product_line_vals_2,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': -160.0,
+                'credit': 80.0,
+                'debit': 0,
+            },
+            {
+                **self.tax_line_vals_1,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': -144.0,
+                'credit': 72.0,
+                'debit': 0,
+            },
+            {
+                **self.tax_line_vals_2,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': -24.0,
+                'credit': 12.0,
+                'debit': 0,
+            },
+            {
+                **self.term_line_vals_1,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': 1128.0,
+                'debit': 564.0,
+                'credit': 0,
+            },
+        ], {
+            **self.move_vals,
+            'currency_id': self.currency_data['currency'].id,
+            'amount_tax' : self.move_vals['amount_tax'],
+            'amount_total' : self.move_vals['amount_total'],
+            'amount_untaxed' : self.move_vals['amount_untaxed'],
+        })
+
+    def test_in_invoice_change_period_accrual_1(self):
+        move = self.env['account.move'].create({
+            'move_type': 'in_invoice',
+            'date': '2017-01-01',
+            'partner_id': self.partner_a.id,
+            'invoice_date': fields.Date.from_string('2017-01-01'),
+            'currency_id': self.currency_data['currency'].id,
+            'invoice_payment_term_id': self.pay_terms_a.id,
+            'invoice_line_ids': [
+                (0, None, {
+                    'name': self.product_line_vals_1['name'],
+                    'product_id': self.product_line_vals_1['product_id'],
+                    'product_uom_id': self.product_line_vals_1['product_uom_id'],
+                    'quantity': self.product_line_vals_1['quantity'],
+                    'price_unit': self.product_line_vals_1['price_unit'],
+                    'tax_ids': self.product_line_vals_1['tax_ids'],
+                }),
+                (0, None, {
+                    'name': self.product_line_vals_2['name'],
+                    'product_id': self.product_line_vals_2['product_id'],
+                    'product_uom_id': self.product_line_vals_2['product_uom_id'],
+                    'quantity': self.product_line_vals_2['quantity'],
+                    'price_unit': self.product_line_vals_2['price_unit'],
+                    'tax_ids': self.product_line_vals_2['tax_ids'],
+                }),
+            ]
+        })
+        move.action_post()
+
+        wizard = self.env['account.automatic.entry.wizard']\
+            .with_context(active_model='account.move.line', active_ids=move.invoice_line_ids.ids).create({
+            'action': 'change_period',
+            'date': '2018-01-01',
+            'percentage': 60,
+            'journal_id': self.company_data['default_journal_misc'].id,
+            'expense_accrual_account': self.env['account.account'].create({
+                'name': 'Accrual Expense Account',
+                'code': '234567',
+                'user_type_id': self.env.ref('account.data_account_type_expenses').id,
+                'reconcile': True,
+            }).id,
+            'revenue_accrual_account': self.env['account.account'].create({
+                'name': 'Accrual Revenue Account',
+                'code': '765432',
+                'user_type_id': self.env.ref('account.data_account_type_expenses').id,
+                'reconcile': True,
+            }).id,
+        })
+        wizard_res = wizard.do_action()
+
+        self.assertInvoiceValues(move, [
+            {
+                **self.product_line_vals_1,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': 800.0,
+                'debit': 400.0,
+                'credit': 0.0,
+            },
+            {
+                **self.product_line_vals_2,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': 160.0,
+                'debit': 80.0,
+                'credit': 0.0,
+            },
+            {
+                **self.tax_line_vals_1,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': 144.0,
+                'debit': 72.0,
+                'credit': 0.0,
+            },
+            {
+                **self.tax_line_vals_2,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': 24.0,
+                'debit': 12.0,
+                'credit': 0.0,
+            },
+            {
+                **self.term_line_vals_1,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': -1128.0,
+                'debit': 0.0,
+                'credit': 564.0,
+                'date_maturity': fields.Date.from_string('2017-01-01'),
+            },
+        ], {
+            **self.move_vals,
+            'currency_id': self.currency_data['currency'].id,
+            'date': fields.Date.from_string('2017-01-01'),
+        })
+
+        accrual_lines = self.env['account.move'].browse(wizard_res['domain'][0][2]).line_ids.sorted('date')
+        self.assertRecordValues(accrual_lines, [
+            {'amount_currency': -480.0, 'debit': 0.0,   'credit': 240.0,    'account_id': self.product_line_vals_1['account_id'],   'reconciled': False},
+            {'amount_currency': 480.0,  'debit': 240.0, 'credit': 0.0,      'account_id': wizard.expense_accrual_account.id,        'reconciled': True},
+            {'amount_currency': -96.0,  'debit': 0.0,   'credit': 48.0,     'account_id': self.product_line_vals_2['account_id'],   'reconciled': False},
+            {'amount_currency': 96.0,   'debit': 48.0,  'credit': 0.0,      'account_id': wizard.expense_accrual_account.id,        'reconciled': True},
+            {'amount_currency': 480.0,  'debit': 240.0, 'credit': 0.0,      'account_id': self.product_line_vals_1['account_id'],   'reconciled': False},
+            {'amount_currency': -480.0, 'debit': 0.0,   'credit': 240.0,    'account_id': wizard.expense_accrual_account.id,        'reconciled': True},
+            {'amount_currency': 96.0,   'debit': 48.0,  'credit': 0.0,      'account_id': self.product_line_vals_2['account_id'],   'reconciled': False},
+            {'amount_currency': -96.0,  'debit': 0.0,   'credit': 48.0,     'account_id': wizard.expense_accrual_account.id,        'reconciled': True},
+        ])
diff --git a/addons/account/tests/test_account_move_in_refund.py b/addons/account/tests/test_account_move_in_refund.py
new file mode 100644
index 00000000..593cdde3
--- /dev/null
+++ b/addons/account/tests/test_account_move_in_refund.py
@@ -0,0 +1,950 @@
+# -*- coding: utf-8 -*-
+from odoo.addons.account.tests.common import AccountTestInvoicingCommon
+from odoo.tests.common import Form
+from odoo.tests import tagged
+from odoo import fields
+
+
+@tagged('post_install', '-at_install')
+class TestAccountMoveInRefundOnchanges(AccountTestInvoicingCommon):
+
+    @classmethod
+    def setUpClass(cls, chart_template_ref=None):
+        super().setUpClass(chart_template_ref=chart_template_ref)
+
+        cls.invoice = cls.init_invoice('in_refund', products=cls.product_a+cls.product_b)
+
+        cls.product_line_vals_1 = {
+            'name': cls.product_a.name,
+            'product_id': cls.product_a.id,
+            'account_id': cls.product_a.property_account_expense_id.id,
+            'partner_id': cls.partner_a.id,
+            'product_uom_id': cls.product_a.uom_id.id,
+            'quantity': 1.0,
+            'discount': 0.0,
+            'price_unit': 800.0,
+            'price_subtotal': 800.0,
+            'price_total': 920.0,
+            'tax_ids': cls.product_a.supplier_taxes_id.ids,
+            'tax_line_id': False,
+            'currency_id': cls.company_data['currency'].id,
+            'amount_currency': -800.0,
+            'debit': 0.0,
+            'credit': 800.0,
+            'date_maturity': False,
+            'tax_exigible': True,
+        }
+        cls.product_line_vals_2 = {
+            'name': cls.product_b.name,
+            'product_id': cls.product_b.id,
+            'account_id': cls.product_b.property_account_expense_id.id,
+            'partner_id': cls.partner_a.id,
+            'product_uom_id': cls.product_b.uom_id.id,
+            'quantity': 1.0,
+            'discount': 0.0,
+            'price_unit': 160.0,
+            'price_subtotal': 160.0,
+            'price_total': 208.0,
+            'tax_ids': cls.product_b.supplier_taxes_id.ids,
+            'tax_line_id': False,
+            'currency_id': cls.company_data['currency'].id,
+            'amount_currency': -160.0,
+            'debit': 0.0,
+            'credit': 160.0,
+            'date_maturity': False,
+            'tax_exigible': True,
+        }
+        cls.tax_line_vals_1 = {
+            'name': cls.tax_purchase_a.name,
+            'product_id': False,
+            'account_id': cls.company_data['default_account_tax_purchase'].id,
+            'partner_id': cls.partner_a.id,
+            'product_uom_id': False,
+            'quantity': 1.0,
+            'discount': 0.0,
+            'price_unit': 144.0,
+            'price_subtotal': 144.0,
+            'price_total': 144.0,
+            'tax_ids': [],
+            'tax_line_id': cls.tax_purchase_a.id,
+            'currency_id': cls.company_data['currency'].id,
+            'amount_currency': -144.0,
+            'debit': 0.0,
+            'credit': 144.0,
+            'date_maturity': False,
+            'tax_exigible': True,
+        }
+        cls.tax_line_vals_2 = {
+            'name': cls.tax_purchase_b.name,
+            'product_id': False,
+            'account_id': cls.company_data['default_account_tax_purchase'].id,
+            'partner_id': cls.partner_a.id,
+            'product_uom_id': False,
+            'quantity': 1.0,
+            'discount': 0.0,
+            'price_unit': 24.0,
+            'price_subtotal': 24.0,
+            'price_total': 24.0,
+            'tax_ids': [],
+            'tax_line_id': cls.tax_purchase_b.id,
+            'currency_id': cls.company_data['currency'].id,
+            'amount_currency': -24.0,
+            'debit': 0.0,
+            'credit': 24.0,
+            'date_maturity': False,
+            'tax_exigible': True,
+        }
+        cls.term_line_vals_1 = {
+            'name': '',
+            'product_id': False,
+            'account_id': cls.company_data['default_account_payable'].id,
+            'partner_id': cls.partner_a.id,
+            'product_uom_id': False,
+            'quantity': 1.0,
+            'discount': 0.0,
+            'price_unit': -1128.0,
+            'price_subtotal': -1128.0,
+            'price_total': -1128.0,
+            'tax_ids': [],
+            'tax_line_id': False,
+            'currency_id': cls.company_data['currency'].id,
+            'amount_currency': 1128.0,
+            'debit': 1128.0,
+            'credit': 0.0,
+            'date_maturity': fields.Date.from_string('2019-01-01'),
+            'tax_exigible': True,
+        }
+        cls.move_vals = {
+            'partner_id': cls.partner_a.id,
+            'currency_id': cls.company_data['currency'].id,
+            'journal_id': cls.company_data['default_journal_purchase'].id,
+            'date': fields.Date.from_string('2019-01-01'),
+            'fiscal_position_id': False,
+            'payment_reference': '',
+            'invoice_payment_term_id': cls.pay_terms_a.id,
+            'amount_untaxed': 960.0,
+            'amount_tax': 168.0,
+            'amount_total': 1128.0,
+        }
+
+    def setUp(self):
+        super(TestAccountMoveInRefundOnchanges, self).setUp()
+        self.assertInvoiceValues(self.invoice, [
+            self.product_line_vals_1,
+            self.product_line_vals_2,
+            self.tax_line_vals_1,
+            self.tax_line_vals_2,
+            self.term_line_vals_1,
+        ], self.move_vals)
+
+    def test_in_refund_line_onchange_product_1(self):
+        move_form = Form(self.invoice)
+        with move_form.invoice_line_ids.edit(0) as line_form:
+            line_form.product_id = self.product_b
+        move_form.save()
+
+        self.assertInvoiceValues(self.invoice, [
+            {
+                **self.product_line_vals_1,
+                'name': self.product_b.name,
+                'product_id': self.product_b.id,
+                'product_uom_id': self.product_b.uom_id.id,
+                'account_id': self.product_b.property_account_expense_id.id,
+                'price_unit': 160.0,
+                'price_subtotal': 160.0,
+                'price_total': 208.0,
+                'tax_ids': self.product_b.supplier_taxes_id.ids,
+                'amount_currency': -160.0,
+                'credit': 160.0,
+            },
+            self.product_line_vals_2,
+            {
+                **self.tax_line_vals_1,
+                'price_unit': 48.0,
+                'price_subtotal': 48.0,
+                'price_total': 48.0,
+                'amount_currency': -48.0,
+                'credit': 48.0,
+            },
+            {
+                **self.tax_line_vals_2,
+                'price_unit': 48.0,
+                'price_subtotal': 48.0,
+                'price_total': 48.0,
+                'amount_currency': -48.0,
+                'credit': 48.0,
+            },
+            {
+                **self.term_line_vals_1,
+                'price_unit': -416.0,
+                'price_subtotal': -416.0,
+                'price_total': -416.0,
+                'amount_currency': 416.0,
+                'debit': 416.0,
+            },
+        ], {
+            **self.move_vals,
+            'amount_untaxed': 320.0,
+            'amount_tax': 96.0,
+            'amount_total': 416.0,
+        })
+
+    def test_in_refund_line_onchange_business_fields_1(self):
+        move_form = Form(self.invoice)
+        with move_form.invoice_line_ids.edit(0) as line_form:
+            # Current price_unit is 800.
+            # We set quantity = 4, discount = 50%, price_unit = 400. The debit/credit fields don't change because (4 * 400) * 0.5 = 800.
+            line_form.quantity = 4
+            line_form.discount = 50
+            line_form.price_unit = 400
+        move_form.save()
+
+        self.assertInvoiceValues(self.invoice, [
+            {
+                **self.product_line_vals_1,
+                'quantity': 4,
+                'discount': 50.0,
+                'price_unit': 400.0,
+            },
+            self.product_line_vals_2,
+            self.tax_line_vals_1,
+            self.tax_line_vals_2,
+            self.term_line_vals_1,
+        ], self.move_vals)
+
+        move_form = Form(self.invoice)
+        with move_form.line_ids.edit(2) as line_form:
+            # Reset field except the discount that becomes 100%.
+            # /!\ The modification is made on the accounting tab.
+            line_form.quantity = 1
+            line_form.discount = 100
+            line_form.price_unit = 800
+        move_form.save()
+
+        self.assertInvoiceValues(self.invoice, [
+            {
+                **self.product_line_vals_1,
+                'discount': 100.0,
+                'price_subtotal': 0.0,
+                'price_total': 0.0,
+                'amount_currency': 0.0,
+                'credit': 0.0,
+            },
+            self.product_line_vals_2,
+            {
+                **self.tax_line_vals_1,
+                'price_unit': 24.0,
+                'price_subtotal': 24.0,
+                'price_total': 24.0,
+                'amount_currency': -24.0,
+                'credit': 24.0,
+            },
+            self.tax_line_vals_2,
+            {
+                **self.term_line_vals_1,
+                'price_unit': -208.0,
+                'price_subtotal': -208.0,
+                'price_total': -208.0,
+                'amount_currency': 208.0,
+                'debit': 208.0,
+            },
+        ], {
+            **self.move_vals,
+            'amount_untaxed': 160.0,
+            'amount_tax': 48.0,
+            'amount_total': 208.0,
+        })
+
+    def test_in_refund_line_onchange_accounting_fields_1(self):
+        move_form = Form(self.invoice)
+        with move_form.line_ids.edit(2) as line_form:
+            # Custom credit on the first product line.
+            line_form.credit = 3000
+        with move_form.line_ids.edit(3) as line_form:
+            # Custom debit on the second product line. Credit should be reset by onchange.
+            # /!\ It's a negative line.
+            line_form.debit = 500
+        with move_form.line_ids.edit(0) as line_form:
+            # Custom credit on the first tax line.
+            line_form.credit = 800
+        with move_form.line_ids.edit(4) as line_form:
+            # Custom credit on the second tax line.
+            line_form.credit = 250
+        move_form.save()
+
+        self.assertInvoiceValues(self.invoice, [
+            {
+                **self.product_line_vals_1,
+                'price_unit': 3000.0,
+                'price_subtotal': 3000.0,
+                'price_total': 3450.0,
+                'amount_currency': -3000.0,
+                'credit': 3000.0,
+            },
+            {
+                **self.product_line_vals_2,
+                'price_unit': -500.0,
+                'price_subtotal': -500.0,
+                'price_total': -650.0,
+                'amount_currency': 500.0,
+                'debit': 500.0,
+                'credit': 0.0,
+            },
+            {
+                **self.tax_line_vals_1,
+                'price_unit': 800.0,
+                'price_subtotal': 800.0,
+                'price_total': 800.0,
+                'amount_currency': -800.0,
+                'credit': 800.0,
+            },
+            {
+                **self.tax_line_vals_2,
+                'price_unit': 250.0,
+                'price_subtotal': 250.0,
+                'price_total': 250.0,
+                'amount_currency': -250.0,
+                'credit': 250.0,
+            },
+            {
+                **self.term_line_vals_1,
+                'price_unit': -3550.0,
+                'price_subtotal': -3550.0,
+                'price_total': -3550.0,
+                'amount_currency': 3550.0,
+                'debit': 3550.0,
+            },
+        ], {
+            **self.move_vals,
+            'amount_untaxed': 2500.0,
+            'amount_tax': 1050.0,
+            'amount_total': 3550.0,
+        })
+
+    def test_in_refund_line_onchange_partner_1(self):
+        move_form = Form(self.invoice)
+        move_form.partner_id = self.partner_b
+        move_form.payment_reference = 'turlututu'
+        move_form.save()
+
+        self.assertInvoiceValues(self.invoice, [
+            {
+                **self.product_line_vals_1,
+                'partner_id': self.partner_b.id,
+            },
+            {
+                **self.product_line_vals_2,
+                'partner_id': self.partner_b.id,
+            },
+            {
+                **self.tax_line_vals_1,
+                'partner_id': self.partner_b.id,
+            },
+            {
+                **self.tax_line_vals_2,
+                'partner_id': self.partner_b.id,
+            },
+            {
+                **self.term_line_vals_1,
+                'name': 'turlututu',
+                'partner_id': self.partner_b.id,
+                'account_id': self.partner_b.property_account_payable_id.id,
+                'price_unit': -338.4,
+                'price_subtotal': -338.4,
+                'price_total': -338.4,
+                'amount_currency': 338.4,
+                'debit': 338.4,
+            },
+            {
+                **self.term_line_vals_1,
+                'name': 'turlututu',
+                'partner_id': self.partner_b.id,
+                'account_id': self.partner_b.property_account_payable_id.id,
+                'price_unit': -789.6,
+                'price_subtotal': -789.6,
+                'price_total': -789.6,
+                'amount_currency': 789.6,
+                'debit': 789.6,
+                'date_maturity': fields.Date.from_string('2019-02-28'),
+            },
+        ], {
+            **self.move_vals,
+            'partner_id': self.partner_b.id,
+            'payment_reference': 'turlututu',
+            'fiscal_position_id': self.fiscal_pos_a.id,
+            'invoice_payment_term_id': self.pay_terms_b.id,
+            'amount_untaxed': 960.0,
+            'amount_tax': 168.0,
+            'amount_total': 1128.0,
+        })
+
+        # Remove lines and recreate them to apply the fiscal position.
+        move_form = Form(self.invoice)
+        move_form.invoice_line_ids.remove(0)
+        move_form.invoice_line_ids.remove(0)
+        with move_form.invoice_line_ids.new() as line_form:
+            line_form.product_id = self.product_a
+        with move_form.invoice_line_ids.new() as line_form:
+            line_form.product_id = self.product_b
+        move_form.save()
+
+        self.assertInvoiceValues(self.invoice, [
+            {
+                **self.product_line_vals_1,
+                'account_id': self.product_b.property_account_expense_id.id,
+                'partner_id': self.partner_b.id,
+                'tax_ids': self.tax_purchase_b.ids,
+            },
+            {
+                **self.product_line_vals_2,
+                'partner_id': self.partner_b.id,
+                'price_total': 184.0,
+                'tax_ids': self.tax_purchase_b.ids,
+            },
+            {
+                **self.tax_line_vals_1,
+                'name': self.tax_purchase_b.name,
+                'partner_id': self.partner_b.id,
+                'tax_line_id': self.tax_purchase_b.id,
+            },
+            {
+                **self.term_line_vals_1,
+                'name': 'turlututu',
+                'account_id': self.partner_b.property_account_payable_id.id,
+                'partner_id': self.partner_b.id,
+                'price_unit': -331.2,
+                'price_subtotal': -331.2,
+                'price_total': -331.2,
+                'amount_currency': 331.2,
+                'debit': 331.2,
+            },
+            {
+                **self.term_line_vals_1,
+                'name': 'turlututu',
+                'account_id': self.partner_b.property_account_payable_id.id,
+                'partner_id': self.partner_b.id,
+                'price_unit': -772.8,
+                'price_subtotal': -772.8,
+                'price_total': -772.8,
+                'amount_currency': 772.8,
+                'debit': 772.8,
+                'date_maturity': fields.Date.from_string('2019-02-28'),
+            },
+        ], {
+            **self.move_vals,
+            'partner_id': self.partner_b.id,
+            'payment_reference': 'turlututu',
+            'fiscal_position_id': self.fiscal_pos_a.id,
+            'invoice_payment_term_id': self.pay_terms_b.id,
+            'amount_untaxed': 960.0,
+            'amount_tax': 144.0,
+            'amount_total': 1104.0,
+        })
+
+    def test_in_refund_line_onchange_taxes_1(self):
+        move_form = Form(self.invoice)
+        with move_form.invoice_line_ids.edit(0) as line_form:
+            line_form.price_unit = 960
+            line_form.tax_ids.add(self.tax_armageddon)
+        move_form.save()
+
+        child_tax_1 = self.tax_armageddon.children_tax_ids[0]
+        child_tax_2 = self.tax_armageddon.children_tax_ids[1]
+
+        self.assertInvoiceValues(self.invoice, [
+            {
+                **self.product_line_vals_1,
+                'price_unit': 960.0,
+                'price_subtotal': 800.0,
+                'price_total': 1176.0,
+                'tax_ids': (self.tax_purchase_a + self.tax_armageddon).ids,
+                'tax_exigible': False,
+            },
+            self.product_line_vals_2,
+            self.tax_line_vals_1,
+            self.tax_line_vals_2,
+            {
+                'name': child_tax_1.name,
+                'product_id': False,
+                'account_id': self.company_data['default_account_expense'].id,
+                'partner_id': self.partner_a.id,
+                'product_uom_id': False,
+                'quantity': 1.0,
+                'discount': 0.0,
+                'price_unit': 96.0,
+                'price_subtotal': 96.0,
+                'price_total': 105.6,
+                'tax_ids': child_tax_2.ids,
+                'tax_line_id': child_tax_1.id,
+                'currency_id': self.company_data['currency'].id,
+                'amount_currency': -96.0,
+                'debit': 0.0,
+                'credit': 96.0,
+                'date_maturity': False,
+                'tax_exigible': False,
+            },
+            {
+                'name': child_tax_1.name,
+                'product_id': False,
+                'account_id': self.company_data['default_account_tax_sale'].id,
+                'partner_id': self.partner_a.id,
+                'product_uom_id': False,
+                'quantity': 1.0,
+                'discount': 0.0,
+                'price_unit': 64.0,
+                'price_subtotal': 64.0,
+                'price_total': 70.4,
+                'tax_ids': child_tax_2.ids,
+                'tax_line_id': child_tax_1.id,
+                'currency_id': self.company_data['currency'].id,
+                'amount_currency': -64.0,
+                'debit': 0.0,
+                'credit': 64.0,
+                'date_maturity': False,
+                'tax_exigible': False,
+            },
+            {
+                'name': child_tax_2.name,
+                'product_id': False,
+                'account_id': child_tax_2.cash_basis_transition_account_id.id,
+                'partner_id': self.partner_a.id,
+                'product_uom_id': False,
+                'quantity': 1.0,
+                'discount': 0.0,
+                'price_unit': 96.0,
+                'price_subtotal': 96.0,
+                'price_total': 96.0,
+                'tax_ids': [],
+                'tax_line_id': child_tax_2.id,
+                'currency_id': self.company_data['currency'].id,
+                'amount_currency': -96.0,
+                'debit': 0.0,
+                'credit': 96.0,
+                'date_maturity': False,
+                'tax_exigible': False,
+            },
+            {
+                **self.term_line_vals_1,
+                'price_unit': -1384.0,
+                'price_subtotal': -1384.0,
+                'price_total': -1384.0,
+                'amount_currency': 1384.0,
+                'debit': 1384.0,
+            },
+        ], {
+            **self.move_vals,
+            'amount_untaxed': 960.0,
+            'amount_tax': 424.0,
+            'amount_total': 1384.0,
+        })
+
+    def test_in_refund_line_onchange_cash_rounding_1(self):
+        move_form = Form(self.invoice)
+        # Add a cash rounding having 'add_invoice_line'.
+        move_form.invoice_cash_rounding_id = self.cash_rounding_a
+        move_form.save()
+
+        # The cash rounding does nothing as the total is already rounded.
+        self.assertInvoiceValues(self.invoice, [
+            self.product_line_vals_1,
+            self.product_line_vals_2,
+            self.tax_line_vals_1,
+            self.tax_line_vals_2,
+            self.term_line_vals_1,
+        ], self.move_vals)
+
+        move_form = Form(self.invoice)
+        with move_form.invoice_line_ids.edit(0) as line_form:
+            line_form.price_unit = 799.99
+        move_form.save()
+
+        self.assertInvoiceValues(self.invoice, [
+            {
+                'name': 'add_invoice_line',
+                'product_id': False,
+                'account_id': self.cash_rounding_a.profit_account_id.id,
+                'partner_id': self.partner_a.id,
+                'product_uom_id': False,
+                'quantity': 1.0,
+                'discount': 0.0,
+                'price_unit': 0.01,
+                'price_subtotal': 0.01,
+                'price_total': 0.01,
+                'tax_ids': [],
+                'tax_line_id': False,
+                'currency_id': self.company_data['currency'].id,
+                'amount_currency': -0.01,
+                'debit': 0.0,
+                'credit': 0.01,
+                'date_maturity': False,
+                'tax_exigible': True,
+            },
+            {
+                **self.product_line_vals_1,
+                'price_unit': 799.99,
+                'price_subtotal': 799.99,
+                'price_total': 919.99,
+                'amount_currency': -799.99,
+                'credit': 799.99,
+            },
+            self.product_line_vals_2,
+            self.tax_line_vals_1,
+            self.tax_line_vals_2,
+            self.term_line_vals_1,
+        ], self.move_vals)
+
+        move_form = Form(self.invoice)
+        # Change the cash rounding to one having 'biggest_tax'.
+        move_form.invoice_cash_rounding_id = self.cash_rounding_b
+        move_form.save()
+
+        self.assertInvoiceValues(self.invoice, [
+            {
+                **self.product_line_vals_1,
+                'price_unit': 799.99,
+                'price_subtotal': 799.99,
+                'price_total': 919.99,
+                'amount_currency': -799.99,
+                'credit': 799.99,
+            },
+            self.product_line_vals_2,
+            self.tax_line_vals_1,
+            self.tax_line_vals_2,
+            {
+                'name': '%s (rounding)' % self.tax_purchase_a.name,
+                'product_id': False,
+                'account_id': self.company_data['default_account_tax_purchase'].id,
+                'partner_id': self.partner_a.id,
+                'product_uom_id': False,
+                'quantity': 1.0,
+                'discount': 0.0,
+                'price_unit': -0.04,
+                'price_subtotal': -0.04,
+                'price_total': -0.04,
+                'tax_ids': [],
+                'tax_line_id': self.tax_purchase_a.id,
+                'currency_id': self.company_data['currency'].id,
+                'amount_currency': 0.04,
+                'debit': 0.04,
+                'credit': 0.0,
+                'date_maturity': False,
+                'tax_exigible': True,
+            },
+            {
+                **self.term_line_vals_1,
+                'price_unit': -1127.95,
+                'price_subtotal': -1127.95,
+                'price_total': -1127.95,
+                'amount_currency': 1127.95,
+                'debit': 1127.95,
+            },
+        ], {
+            **self.move_vals,
+            'amount_untaxed': 959.99,
+            'amount_tax': 167.96,
+            'amount_total': 1127.95,
+        })
+
+    def test_in_refund_line_onchange_currency_1(self):
+        move_form = Form(self.invoice)
+        move_form.currency_id = self.currency_data['currency']
+        move_form.save()
+
+        self.assertInvoiceValues(self.invoice, [
+            {
+                **self.product_line_vals_1,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': -800.0,
+                'credit': 400.0,
+            },
+            {
+                **self.product_line_vals_2,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': -160.0,
+                'credit': 80.0,
+            },
+            {
+                **self.tax_line_vals_1,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': -144.0,
+                'credit': 72.0,
+            },
+            {
+                **self.tax_line_vals_2,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': -24.0,
+                'credit': 12.0,
+            },
+            {
+                **self.term_line_vals_1,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': 1128.0,
+                'debit': 564.0,
+            },
+        ], {
+            **self.move_vals,
+            'currency_id': self.currency_data['currency'].id,
+        })
+
+        move_form = Form(self.invoice)
+        # Change the date to get another rate: 1/3 instead of 1/2.
+        move_form.date = fields.Date.from_string('2016-01-01')
+        move_form.save()
+
+        self.assertInvoiceValues(self.invoice, [
+            {
+                **self.product_line_vals_1,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': -800.0,
+                'credit': 266.67,
+            },
+            {
+                **self.product_line_vals_2,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': -160.0,
+                'credit': 53.33,
+            },
+            {
+                **self.tax_line_vals_1,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': -144.0,
+                'credit': 48.0,
+            },
+            {
+                **self.tax_line_vals_2,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': -24.0,
+                'credit': 8.0,
+            },
+            {
+                **self.term_line_vals_1,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': 1128.0,
+                'debit': 376.0,
+            },
+        ], {
+            **self.move_vals,
+            'currency_id': self.currency_data['currency'].id,
+            'date': fields.Date.from_string('2016-01-01'),
+        })
+
+        move_form = Form(self.invoice)
+        with move_form.invoice_line_ids.edit(0) as line_form:
+            # 0.045 * 0.1 = 0.0045. As the foreign currency has a 0.001 rounding,
+            # the result should be 0.005 after rounding.
+            line_form.quantity = 0.1
+            line_form.price_unit = 0.045
+        move_form.save()
+
+        self.assertInvoiceValues(self.invoice, [
+            {
+                **self.product_line_vals_1,
+                'quantity': 0.1,
+                'price_unit': 0.05,
+                'price_subtotal': 0.005,
+                'price_total': 0.006,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': -0.005,
+                'credit': 0.0,
+            },
+            {
+                **self.product_line_vals_2,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': -160.0,
+                'credit': 53.33,
+            },
+            {
+                **self.tax_line_vals_1,
+                'price_unit': 24.0,
+                'price_subtotal': 24.001,
+                'price_total': 24.001,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': -24.001,
+                'credit': 8.0,
+            },
+            {
+                **self.tax_line_vals_2,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': -24.0,
+                'credit': 8.0,
+            },
+            {
+                **self.term_line_vals_1,
+                'currency_id': self.currency_data['currency'].id,
+                'price_unit': -208.01,
+                'price_subtotal': -208.006,
+                'price_total': -208.006,
+                'amount_currency': 208.006,
+                'debit': 69.33,
+            },
+        ], {
+            **self.move_vals,
+            'currency_id': self.currency_data['currency'].id,
+            'date': fields.Date.from_string('2016-01-01'),
+            'amount_untaxed': 160.005,
+            'amount_tax': 48.001,
+            'amount_total': 208.006,
+        })
+
+        # Exit the multi-currencies.
+        move_form = Form(self.invoice)
+        move_form.currency_id = self.company_data['currency']
+        move_form.save()
+
+        self.assertInvoiceValues(self.invoice, [
+            {
+                **self.product_line_vals_1,
+                'quantity': 0.1,
+                'price_unit': 0.05,
+                'price_subtotal': 0.01,
+                'price_total': 0.01,
+                'amount_currency': -0.01,
+                'credit': 0.01,
+            },
+            self.product_line_vals_2,
+            {
+                **self.tax_line_vals_1,
+                'price_unit': 24.0,
+                'price_subtotal': 24.0,
+                'price_total': 24.0,
+                'amount_currency': -24.0,
+                'credit': 24.0,
+            },
+            self.tax_line_vals_2,
+            {
+                **self.term_line_vals_1,
+                'price_unit': -208.01,
+                'price_subtotal': -208.01,
+                'price_total': -208.01,
+                'amount_currency': 208.01,
+                'debit': 208.01,
+            },
+        ], {
+            **self.move_vals,
+            'currency_id': self.company_data['currency'].id,
+            'date': fields.Date.from_string('2016-01-01'),
+            'amount_untaxed': 160.01,
+            'amount_tax': 48.0,
+            'amount_total': 208.01,
+        })
+
+    def test_in_refund_onchange_past_invoice_1(self):
+        copy_invoice = self.invoice.copy()
+
+        move_form = Form(self.invoice)
+        move_form.invoice_line_ids.remove(0)
+        move_form.invoice_line_ids.remove(0)
+        move_form.invoice_vendor_bill_id = copy_invoice
+        move_form.save()
+
+        self.assertInvoiceValues(self.invoice, [
+            self.product_line_vals_1,
+            self.product_line_vals_2,
+            self.tax_line_vals_1,
+            self.tax_line_vals_2,
+            self.term_line_vals_1,
+        ], self.move_vals)
+
+    def test_in_refund_create_1(self):
+        # Test creating an account_move with the least information.
+        move = self.env['account.move'].create({
+            'move_type': 'in_refund',
+            'partner_id': self.partner_a.id,
+            'invoice_date': fields.Date.from_string('2019-01-01'),
+            'currency_id': self.currency_data['currency'].id,
+            'invoice_payment_term_id': self.pay_terms_a.id,
+            'invoice_line_ids': [
+                (0, None, self.product_line_vals_1),
+                (0, None, self.product_line_vals_2),
+            ]
+        })
+
+        self.assertInvoiceValues(move, [
+            {
+                **self.product_line_vals_1,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': -800.0,
+                'credit': 400.0,
+            },
+            {
+                **self.product_line_vals_2,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': -160.0,
+                'credit': 80.0,
+            },
+            {
+                **self.tax_line_vals_1,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': -144.0,
+                'credit': 72.0,
+            },
+            {
+                **self.tax_line_vals_2,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': -24.0,
+                'credit': 12.0,
+            },
+            {
+                **self.term_line_vals_1,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': 1128.0,
+                'debit': 564.0,
+            },
+        ], {
+            **self.move_vals,
+            'currency_id': self.currency_data['currency'].id,
+        })
+
+    def test_in_refund_write_1(self):
+        # Test creating an account_move with the least information.
+        move = self.env['account.move'].create({
+            'move_type': 'in_refund',
+            'partner_id': self.partner_a.id,
+            'invoice_date': fields.Date.from_string('2019-01-01'),
+            'currency_id': self.currency_data['currency'].id,
+            'invoice_payment_term_id': self.pay_terms_a.id,
+            'invoice_line_ids': [
+                (0, None, self.product_line_vals_1),
+            ]
+        })
+        move.write({
+            'invoice_line_ids': [
+                (0, None, self.product_line_vals_2),
+            ]
+        })
+
+        self.assertInvoiceValues(move, [
+            {
+                **self.product_line_vals_1,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': -800.0,
+                'credit': 400.0,
+            },
+            {
+                **self.product_line_vals_2,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': -160.0,
+                'credit': 80.0,
+            },
+            {
+                **self.tax_line_vals_1,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': -144.0,
+                'credit': 72.0,
+            },
+            {
+                **self.tax_line_vals_2,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': -24.0,
+                'credit': 12.0,
+            },
+            {
+                **self.term_line_vals_1,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': 1128.0,
+                'debit': 564.0,
+            },
+        ], {
+            **self.move_vals,
+            'currency_id': self.currency_data['currency'].id,
+        })
diff --git a/addons/account/tests/test_account_move_out_invoice.py b/addons/account/tests/test_account_move_out_invoice.py
new file mode 100644
index 00000000..ce8fe166
--- /dev/null
+++ b/addons/account/tests/test_account_move_out_invoice.py
@@ -0,0 +1,2933 @@
+# -*- coding: utf-8 -*-
+from odoo.addons.account.tests.common import AccountTestInvoicingCommon
+from odoo.tests.common import Form
+from odoo.tests import tagged
+from odoo import fields
+from odoo.exceptions import UserError
+
+from unittest.mock import patch
+from datetime import timedelta
+
+
+@tagged('post_install', '-at_install')
+class TestAccountMoveOutInvoiceOnchanges(AccountTestInvoicingCommon):
+
+    @classmethod
+    def setUpClass(cls, chart_template_ref=None):
+        super().setUpClass(chart_template_ref=chart_template_ref)
+
+        cls.invoice = cls.init_invoice('out_invoice', products=cls.product_a+cls.product_b)
+
+        cls.product_line_vals_1 = {
+            'name': cls.product_a.name,
+            'product_id': cls.product_a.id,
+            'account_id': cls.product_a.property_account_income_id.id,
+            'partner_id': cls.partner_a.id,
+            'product_uom_id': cls.product_a.uom_id.id,
+            'quantity': 1.0,
+            'discount': 0.0,
+            'price_unit': 1000.0,
+            'price_subtotal': 1000.0,
+            'price_total': 1150.0,
+            'tax_ids': cls.product_a.taxes_id.ids,
+            'tax_line_id': False,
+            'currency_id': cls.company_data['currency'].id,
+            'amount_currency': -1000.0,
+            'debit': 0.0,
+            'credit': 1000.0,
+            'date_maturity': False,
+            'tax_exigible': True,
+        }
+        cls.product_line_vals_2 = {
+            'name': cls.product_b.name,
+            'product_id': cls.product_b.id,
+            'account_id': cls.product_b.property_account_income_id.id,
+            'partner_id': cls.partner_a.id,
+            'product_uom_id': cls.product_b.uom_id.id,
+            'quantity': 1.0,
+            'discount': 0.0,
+            'price_unit': 200.0,
+            'price_subtotal': 200.0,
+            'price_total': 260.0,
+            'tax_ids': cls.product_b.taxes_id.ids,
+            'tax_line_id': False,
+            'currency_id': cls.company_data['currency'].id,
+            'amount_currency': -200.0,
+            'debit': 0.0,
+            'credit': 200.0,
+            'date_maturity': False,
+            'tax_exigible': True,
+        }
+        cls.tax_line_vals_1 = {
+            'name': cls.tax_sale_a.name,
+            'product_id': False,
+            'account_id': cls.company_data['default_account_tax_sale'].id,
+            'partner_id': cls.partner_a.id,
+            'product_uom_id': False,
+            'quantity': 1.0,
+            'discount': 0.0,
+            'price_unit': 180.0,
+            'price_subtotal': 180.0,
+            'price_total': 180.0,
+            'tax_ids': [],
+            'tax_line_id': cls.tax_sale_a.id,
+            'currency_id': cls.company_data['currency'].id,
+            'amount_currency': -180.0,
+            'debit': 0.0,
+            'credit': 180.0,
+            'date_maturity': False,
+            'tax_exigible': True,
+        }
+        cls.tax_line_vals_2 = {
+            'name': cls.tax_sale_b.name,
+            'product_id': False,
+            'account_id': cls.company_data['default_account_tax_sale'].id,
+            'partner_id': cls.partner_a.id,
+            'product_uom_id': False,
+            'quantity': 1.0,
+            'discount': 0.0,
+            'price_unit': 30.0,
+            'price_subtotal': 30.0,
+            'price_total': 30.0,
+            'tax_ids': [],
+            'tax_line_id': cls.tax_sale_b.id,
+            'currency_id': cls.company_data['currency'].id,
+            'amount_currency': -30.0,
+            'debit': 0.0,
+            'credit': 30.0,
+            'date_maturity': False,
+            'tax_exigible': True,
+        }
+        cls.term_line_vals_1 = {
+            'name': '',
+            'product_id': False,
+            'account_id': cls.company_data['default_account_receivable'].id,
+            'partner_id': cls.partner_a.id,
+            'product_uom_id': False,
+            'quantity': 1.0,
+            'discount': 0.0,
+            'price_unit': -1410.0,
+            'price_subtotal': -1410.0,
+            'price_total': -1410.0,
+            'tax_ids': [],
+            'tax_line_id': False,
+            'currency_id': cls.company_data['currency'].id,
+            'amount_currency': 1410.0,
+            'debit': 1410.0,
+            'credit': 0.0,
+            'date_maturity': fields.Date.from_string('2019-01-01'),
+            'tax_exigible': True,
+        }
+        cls.move_vals = {
+            'partner_id': cls.partner_a.id,
+            'currency_id': cls.company_data['currency'].id,
+            'journal_id': cls.company_data['default_journal_sale'].id,
+            'date': fields.Date.from_string('2019-01-01'),
+            'fiscal_position_id': False,
+            'payment_reference': '',
+            'invoice_payment_term_id': cls.pay_terms_a.id,
+            'amount_untaxed': 1200.0,
+            'amount_tax': 210.0,
+            'amount_total': 1410.0,
+        }
+
+    def setUp(self):
+        super(TestAccountMoveOutInvoiceOnchanges, self).setUp()
+        self.assertInvoiceValues(self.invoice, [
+            self.product_line_vals_1,
+            self.product_line_vals_2,
+            self.tax_line_vals_1,
+            self.tax_line_vals_2,
+            self.term_line_vals_1,
+        ], self.move_vals)
+
+    def test_out_invoice_onchange_invoice_date(self):
+        for tax_date, invoice_date, accounting_date in [
+            ('2019-03-31', '2019-05-12', '2019-05-12'),
+            ('2019-03-31', '2019-02-10', '2019-04-1'),
+            ('2019-05-31', '2019-06-15', '2019-06-15'),
+        ]:
+            self.invoice.company_id.tax_lock_date = tax_date
+            with Form(self.invoice) as move_form:
+                move_form.invoice_date = invoice_date
+            self.assertEqual(self.invoice.date, fields.Date.to_date(accounting_date))
+
+    def test_out_invoice_line_onchange_product_1(self):
+        move_form = Form(self.invoice)
+        with move_form.invoice_line_ids.edit(0) as line_form:
+            line_form.product_id = self.product_b
+        move_form.save()
+
+        self.assertInvoiceValues(self.invoice, [
+            {
+                **self.product_line_vals_1,
+                'name': self.product_b.name,
+                'product_id': self.product_b.id,
+                'product_uom_id': self.product_b.uom_id.id,
+                'account_id': self.product_b.property_account_income_id.id,
+                'price_unit': 200.0,
+                'price_subtotal': 200.0,
+                'price_total': 260.0,
+                'tax_ids': self.product_b.taxes_id.ids,
+                'amount_currency': -200.0,
+                'credit': 200.0,
+            },
+            self.product_line_vals_2,
+            {
+                **self.tax_line_vals_1,
+                'price_unit': 60.0,
+                'price_subtotal': 60.0,
+                'price_total': 60.0,
+                'amount_currency': -60.0,
+                'credit': 60.0,
+            },
+            {
+                **self.tax_line_vals_2,
+                'price_unit': 60.0,
+                'price_subtotal': 60.0,
+                'price_total': 60.0,
+                'amount_currency': -60.0,
+                'credit': 60.0,
+            },
+            {
+                **self.term_line_vals_1,
+                'price_unit': -520.0,
+                'price_subtotal': -520.0,
+                'price_total': -520.0,
+                'amount_currency': 520.0,
+                'debit': 520.0,
+            },
+        ], {
+            **self.move_vals,
+            'amount_untaxed': 400.0,
+            'amount_tax': 120.0,
+            'amount_total': 520.0,
+        })
+
+    def test_out_invoice_line_onchange_product_2_with_fiscal_pos_1(self):
+        ''' Test mapping a price-included tax (10%) with a price-excluded tax (20%) on a price_unit of 110.0.
+        The price_unit should be 100.0 after applying the fiscal position.
+        '''
+        tax_price_include = self.env['account.tax'].create({
+            'name': '10% incl',
+            'type_tax_use': 'sale',
+            'amount_type': 'percent',
+            'amount': 10,
+            'price_include': True,
+            'include_base_amount': True,
+        })
+        tax_price_exclude = self.env['account.tax'].create({
+            'name': '15% excl',
+            'type_tax_use': 'sale',
+            'amount_type': 'percent',
+            'amount': 15,
+        })
+
+        fiscal_position = self.env['account.fiscal.position'].create({
+            'name': 'fiscal_pos_a',
+            'tax_ids': [
+                (0, None, {
+                    'tax_src_id': tax_price_include.id,
+                    'tax_dest_id': tax_price_exclude.id,
+                }),
+            ],
+        })
+
+        product = self.env['product.product'].create({
+            'name': 'product',
+            'uom_id': self.env.ref('uom.product_uom_unit').id,
+            'lst_price': 110.0,
+            'taxes_id': [(6, 0, tax_price_include.ids)],
+        })
+
+        move_form = Form(self.env['account.move'].with_context(default_move_type='out_invoice'))
+        move_form.partner_id = self.partner_a
+        move_form.invoice_date = fields.Date.from_string('2019-01-01')
+        move_form.currency_id = self.currency_data['currency']
+        move_form.fiscal_position_id = fiscal_position
+        with move_form.invoice_line_ids.new() as line_form:
+            line_form.product_id = product
+        invoice = move_form.save()
+
+        self.assertInvoiceValues(invoice, [
+            {
+                'product_id': product.id,
+                'price_unit': 200.0,
+                'price_subtotal': 200.0,
+                'price_total': 230.0,
+                'tax_ids': tax_price_exclude.ids,
+                'tax_line_id': False,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': -200.0,
+                'debit': 0.0,
+                'credit': 100.0,
+            },
+            {
+                'product_id': False,
+                'price_unit': 30.0,
+                'price_subtotal': 30.0,
+                'price_total': 30.0,
+                'tax_ids': [],
+                'tax_line_id': tax_price_exclude.id,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': -30.0,
+                'debit': 0.0,
+                'credit': 15.0,
+            },
+            {
+                'product_id': False,
+                'price_unit': -230.0,
+                'price_subtotal': -230.0,
+                'price_total': -230.0,
+                'tax_ids': [],
+                'tax_line_id': False,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': 230.0,
+                'debit': 115.0,
+                'credit': 0.0,
+            },
+        ], {
+            'currency_id': self.currency_data['currency'].id,
+            'fiscal_position_id': fiscal_position.id,
+            'amount_untaxed': 200.0,
+            'amount_tax': 30.0,
+            'amount_total': 230.0,
+        })
+
+        uom_dozen = self.env.ref('uom.product_uom_dozen')
+        with Form(invoice) as move_form:
+            with move_form.invoice_line_ids.edit(0) as line_form:
+                line_form.product_uom_id = uom_dozen
+
+        self.assertInvoiceValues(invoice, [
+            {
+                'product_id': product.id,
+                'product_uom_id': uom_dozen.id,
+                'price_unit': 2400.0,
+                'price_subtotal': 2400.0,
+                'price_total': 2760.0,
+                'tax_ids': tax_price_exclude.ids,
+                'tax_line_id': False,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': -2400.0,
+                'debit': 0.0,
+                'credit': 1200.0,
+            },
+            {
+                'product_id': False,
+                'product_uom_id': False,
+                'price_unit': 360.0,
+                'price_subtotal': 360.0,
+                'price_total': 360.0,
+                'tax_ids': [],
+                'tax_line_id': tax_price_exclude.id,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': -360.0,
+                'debit': 0.0,
+                'credit': 180.0,
+            },
+            {
+                'product_id': False,
+                'product_uom_id': False,
+                'price_unit': -2760.0,
+                'price_subtotal': -2760.0,
+                'price_total': -2760.0,
+                'tax_ids': [],
+                'tax_line_id': False,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': 2760.0,
+                'debit': 1380.0,
+                'credit': 0.0,
+            },
+        ], {
+            'currency_id': self.currency_data['currency'].id,
+            'fiscal_position_id': fiscal_position.id,
+            'amount_untaxed': 2400.0,
+            'amount_tax': 360.0,
+            'amount_total': 2760.0,
+        })
+
+    def test_out_invoice_line_onchange_product_2_with_fiscal_pos_2(self):
+        ''' Test mapping a price-included tax (10%) with another price-included tax (20%) on a price_unit of 110.0.
+        The price_unit should be 120.0 after applying the fiscal position.
+        '''
+        tax_price_include_1 = self.env['account.tax'].create({
+            'name': '10% incl',
+            'type_tax_use': 'sale',
+            'amount_type': 'percent',
+            'amount': 10,
+            'price_include': True,
+            'include_base_amount': True,
+        })
+        tax_price_include_2 = self.env['account.tax'].create({
+            'name': '20% incl',
+            'type_tax_use': 'sale',
+            'amount_type': 'percent',
+            'amount': 20,
+            'price_include': True,
+            'include_base_amount': True,
+        })
+
+        fiscal_position = self.env['account.fiscal.position'].create({
+            'name': 'fiscal_pos_a',
+            'tax_ids': [
+                (0, None, {
+                    'tax_src_id': tax_price_include_1.id,
+                    'tax_dest_id': tax_price_include_2.id,
+                }),
+            ],
+        })
+
+        product = self.env['product.product'].create({
+            'name': 'product',
+            'uom_id': self.env.ref('uom.product_uom_unit').id,
+            'lst_price': 110.0,
+            'taxes_id': [(6, 0, tax_price_include_1.ids)],
+        })
+
+        move_form = Form(self.env['account.move'].with_context(default_move_type='out_invoice'))
+        move_form.partner_id = self.partner_a
+        move_form.invoice_date = fields.Date.from_string('2019-01-01')
+        move_form.currency_id = self.currency_data['currency']
+        move_form.fiscal_position_id = fiscal_position
+        with move_form.invoice_line_ids.new() as line_form:
+            line_form.product_id = product
+        invoice = move_form.save()
+
+        self.assertInvoiceValues(invoice, [
+            {
+                'product_id': product.id,
+                'price_unit': 240.0,
+                'price_subtotal': 200.0,
+                'price_total': 240.0,
+                'tax_ids': tax_price_include_2.ids,
+                'tax_line_id': False,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': -200.0,
+                'debit': 0.0,
+                'credit': 100.0,
+            },
+            {
+                'product_id': False,
+                'price_unit': 40.0,
+                'price_subtotal': 40.0,
+                'price_total': 40.0,
+                'tax_ids': [],
+                'tax_line_id': tax_price_include_2.id,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': -40.0,
+                'debit': 0.0,
+                'credit': 20.0,
+            },
+            {
+                'product_id': False,
+                'price_unit': -240.0,
+                'price_subtotal': -240.0,
+                'price_total': -240.0,
+                'tax_ids': [],
+                'tax_line_id': False,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': 240.0,
+                'debit': 120.0,
+                'credit': 0.0,
+            },
+        ], {
+            'currency_id': self.currency_data['currency'].id,
+            'fiscal_position_id': fiscal_position.id,
+            'amount_untaxed': 200.0,
+            'amount_tax': 40.0,
+            'amount_total': 240.0,
+        })
+
+        uom_dozen = self.env.ref('uom.product_uom_dozen')
+        with Form(invoice) as move_form:
+            with move_form.invoice_line_ids.edit(0) as line_form:
+                line_form.product_uom_id = uom_dozen
+
+        self.assertInvoiceValues(invoice, [
+            {
+                'product_id': product.id,
+                'product_uom_id': uom_dozen.id,
+                'price_unit': 2880.0,
+                'price_subtotal': 2400.0,
+                'price_total': 2880.0,
+                'tax_ids': tax_price_include_2.ids,
+                'tax_line_id': False,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': -2400.0,
+                'debit': 0.0,
+                'credit': 1200.0,
+            },
+            {
+                'product_id': False,
+                'product_uom_id': False,
+                'price_unit': 480.0,
+                'price_subtotal': 480.0,
+                'price_total': 480.0,
+                'tax_ids': [],
+                'tax_line_id': tax_price_include_2.id,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': -480.0,
+                'debit': 0.0,
+                'credit': 240.0,
+            },
+            {
+                'product_id': False,
+                'product_uom_id': False,
+                'price_unit': -2880.0,
+                'price_subtotal': -2880.0,
+                'price_total': -2880.0,
+                'tax_ids': [],
+                'tax_line_id': False,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': 2880.0,
+                'debit': 1440.0,
+                'credit': 0.0,
+            },
+        ], {
+            'currency_id': self.currency_data['currency'].id,
+            'fiscal_position_id': fiscal_position.id,
+            'amount_untaxed': 2400.0,
+            'amount_tax': 480.0,
+            'amount_total': 2880.0,
+        })
+
+    def test_out_invoice_line_onchange_business_fields_1(self):
+        move_form = Form(self.invoice)
+        with move_form.invoice_line_ids.edit(0) as line_form:
+            # Current price_unit is 1000.
+            # We set quantity = 4, discount = 50%, price_unit = 400. The debit/credit fields don't change because (4 * 500) * 0.5 = 1000.
+            line_form.quantity = 4
+            line_form.discount = 50
+            line_form.price_unit = 500
+        move_form.save()
+
+        self.assertInvoiceValues(self.invoice, [
+            {
+                **self.product_line_vals_1,
+                'quantity': 4,
+                'discount': 50.0,
+                'price_unit': 500.0,
+            },
+            self.product_line_vals_2,
+            self.tax_line_vals_1,
+            self.tax_line_vals_2,
+            self.term_line_vals_1,
+        ], self.move_vals)
+
+        move_form = Form(self.invoice)
+        with move_form.line_ids.edit(2) as line_form:
+            # Reset field except the discount that becomes 100%.
+            # /!\ The modification is made on the accounting tab.
+            line_form.quantity = 1
+            line_form.discount = 100
+            line_form.price_unit = 1000
+        move_form.save()
+
+        self.assertInvoiceValues(self.invoice, [
+            {
+                **self.product_line_vals_1,
+                'discount': 100.0,
+                'price_subtotal': 0.0,
+                'price_total': 0.0,
+                'amount_currency': 0.0,
+                'credit': 0.0,
+            },
+            self.product_line_vals_2,
+            {
+                **self.tax_line_vals_1,
+                'price_unit': 30.0,
+                'price_subtotal': 30.0,
+                'price_total': 30.0,
+                'amount_currency': -30.0,
+                'credit': 30.0,
+            },
+            self.tax_line_vals_2,
+            {
+                **self.term_line_vals_1,
+                'price_unit': -260.0,
+                'price_subtotal': -260.0,
+                'price_total': -260.0,
+                'amount_currency': 260.0,
+                'debit': 260.0,
+            },
+        ], {
+            **self.move_vals,
+            'amount_untaxed': 200.0,
+            'amount_tax': 60.0,
+            'amount_total': 260.0,
+        })
+
+    def test_out_invoice_line_onchange_accounting_fields_1(self):
+        move_form = Form(self.invoice)
+        with move_form.line_ids.edit(2) as line_form:
+            # Custom credit on the first product line.
+            line_form.credit = 3000
+        with move_form.line_ids.edit(3) as line_form:
+            # Custom debit on the second product line. Credit should be reset by onchange.
+            # /!\ It's a negative line.
+            line_form.debit = 500
+        with move_form.line_ids.edit(0) as line_form:
+            # Custom credit on the first tax line.
+            line_form.credit = 800
+        with move_form.line_ids.edit(4) as line_form:
+            # Custom credit on the second tax line.
+            line_form.credit = 250
+        move_form.save()
+
+        self.assertInvoiceValues(self.invoice, [
+            {
+                **self.product_line_vals_1,
+                'price_unit': 3000.0,
+                'price_subtotal': 3000.0,
+                'price_total': 3450.0,
+                'amount_currency': -3000.0,
+                'credit': 3000.0,
+            },
+            {
+                **self.product_line_vals_2,
+                'price_unit': -500.0,
+                'price_subtotal': -500.0,
+                'price_total': -650.0,
+                'amount_currency': 500.0,
+                'debit': 500.0,
+                'credit': 0.0,
+            },
+            {
+                **self.tax_line_vals_1,
+                'price_unit': 800.0,
+                'price_subtotal': 800.0,
+                'price_total': 800.0,
+                'amount_currency': -800.0,
+                'credit': 800.0,
+            },
+            {
+                **self.tax_line_vals_2,
+                'price_unit': 250.0,
+                'price_subtotal': 250.0,
+                'price_total': 250.0,
+                'amount_currency': -250.0,
+                'credit': 250.0,
+            },
+            {
+                **self.term_line_vals_1,
+                'price_unit': -3550.0,
+                'price_subtotal': -3550.0,
+                'price_total': -3550.0,
+                'amount_currency': 3550.0,
+                'debit': 3550.0,
+            },
+        ], {
+            **self.move_vals,
+            'amount_untaxed': 2500.0,
+            'amount_tax': 1050.0,
+            'amount_total': 3550.0,
+        })
+
+    def test_out_invoice_line_onchange_partner_1(self):
+        move_form = Form(self.invoice)
+        move_form.partner_id = self.partner_b
+        move_form.payment_reference = 'turlututu'
+        move_form.save()
+
+        self.assertInvoiceValues(self.invoice, [
+            {
+                **self.product_line_vals_1,
+                'partner_id': self.partner_b.id,
+            },
+            {
+                **self.product_line_vals_2,
+                'partner_id': self.partner_b.id,
+            },
+            {
+                **self.tax_line_vals_1,
+                'partner_id': self.partner_b.id,
+            },
+            {
+                **self.tax_line_vals_2,
+                'partner_id': self.partner_b.id,
+            },
+            {
+                **self.term_line_vals_1,
+                'name': 'turlututu',
+                'account_id': self.partner_b.property_account_receivable_id.id,
+                'partner_id': self.partner_b.id,
+                'price_unit': -423.0,
+                'price_subtotal': -423.0,
+                'price_total': -423.0,
+                'amount_currency': 423.0,
+                'debit': 423.0,
+            },
+            {
+                **self.term_line_vals_1,
+                'name': 'turlututu',
+                'account_id': self.partner_b.property_account_receivable_id.id,
+                'partner_id': self.partner_b.id,
+                'price_unit': -987.0,
+                'price_subtotal': -987.0,
+                'price_total': -987.0,
+                'amount_currency': 987.0,
+                'debit': 987.0,
+                'date_maturity': fields.Date.from_string('2019-02-28'),
+            },
+        ], {
+            **self.move_vals,
+            'partner_id': self.partner_b.id,
+            'payment_reference': 'turlututu',
+            'fiscal_position_id': self.fiscal_pos_a.id,
+            'invoice_payment_term_id': self.pay_terms_b.id,
+            'amount_untaxed': 1200.0,
+            'amount_tax': 210.0,
+            'amount_total': 1410.0,
+        })
+
+        # Remove lines and recreate them to apply the fiscal position.
+        move_form = Form(self.invoice)
+        move_form.invoice_line_ids.remove(0)
+        move_form.invoice_line_ids.remove(0)
+        with move_form.invoice_line_ids.new() as line_form:
+            line_form.product_id = self.product_a
+        with move_form.invoice_line_ids.new() as line_form:
+            line_form.product_id = self.product_b
+        move_form.save()
+
+        self.assertInvoiceValues(self.invoice, [
+            {
+                **self.product_line_vals_1,
+                'account_id': self.product_b.property_account_income_id.id,
+                'partner_id': self.partner_b.id,
+                'tax_ids': self.tax_sale_b.ids,
+            },
+            {
+                **self.product_line_vals_2,
+                'partner_id': self.partner_b.id,
+                'price_total': 230.0,
+                'tax_ids': self.tax_sale_b.ids,
+            },
+            {
+                **self.tax_line_vals_1,
+                'name': self.tax_sale_b.name,
+                'partner_id': self.partner_b.id,
+                'tax_line_id': self.tax_sale_b.id,
+            },
+            {
+                **self.term_line_vals_1,
+                'name': 'turlututu',
+                'account_id': self.partner_b.property_account_receivable_id.id,
+                'partner_id': self.partner_b.id,
+                'price_unit': -414.0,
+                'price_subtotal': -414.0,
+                'price_total': -414.0,
+                'amount_currency': 414.0,
+                'debit': 414.0,
+            },
+            {
+                **self.term_line_vals_1,
+                'name': 'turlututu',
+                'account_id': self.partner_b.property_account_receivable_id.id,
+                'partner_id': self.partner_b.id,
+                'price_unit': -966.0,
+                'price_subtotal': -966.0,
+                'price_total': -966.0,
+                'amount_currency': 966.0,
+                'debit': 966.0,
+                'date_maturity': fields.Date.from_string('2019-02-28'),
+            },
+        ], {
+            **self.move_vals,
+            'partner_id': self.partner_b.id,
+            'payment_reference': 'turlututu',
+            'fiscal_position_id': self.fiscal_pos_a.id,
+            'invoice_payment_term_id': self.pay_terms_b.id,
+            'amount_untaxed': 1200.0,
+            'amount_tax': 180.0,
+            'amount_total': 1380.0,
+        })
+
+    def test_out_invoice_line_onchange_taxes_1(self):
+        move_form = Form(self.invoice)
+        with move_form.invoice_line_ids.edit(0) as line_form:
+            line_form.price_unit = 1200
+            line_form.tax_ids.add(self.tax_armageddon)
+        move_form.save()
+
+        child_tax_1 = self.tax_armageddon.children_tax_ids[0]
+        child_tax_2 = self.tax_armageddon.children_tax_ids[1]
+
+        self.assertInvoiceValues(self.invoice, [
+            {
+                **self.product_line_vals_1,
+                'price_unit': 1200.0,
+                'price_subtotal': 1000.0,
+                'price_total': 1470.0,
+                'tax_ids': (self.tax_sale_a + self.tax_armageddon).ids,
+                'tax_exigible': False,
+            },
+            self.product_line_vals_2,
+            self.tax_line_vals_1,
+            self.tax_line_vals_2,
+            {
+                'name': child_tax_1.name,
+                'product_id': False,
+                'account_id': self.company_data['default_account_revenue'].id,
+                'partner_id': self.partner_a.id,
+                'product_uom_id': False,
+                'quantity': 1.0,
+                'discount': 0.0,
+                'price_unit': 120.0,
+                'price_subtotal': 120.0,
+                'price_total': 132.0,
+                'tax_ids': child_tax_2.ids,
+                'tax_line_id': child_tax_1.id,
+                'currency_id': self.company_data['currency'].id,
+                'amount_currency': -120.0,
+                'debit': 0.0,
+                'credit': 120.0,
+                'date_maturity': False,
+                'tax_exigible': False,
+            },
+            {
+                'name': child_tax_1.name,
+                'product_id': False,
+                'account_id': self.company_data['default_account_tax_sale'].id,
+                'partner_id': self.partner_a.id,
+                'product_uom_id': False,
+                'quantity': 1.0,
+                'discount': 0.0,
+                'price_unit': 80.0,
+                'price_subtotal': 80.0,
+                'price_total': 88.0,
+                'tax_ids': child_tax_2.ids,
+                'tax_line_id': child_tax_1.id,
+                'currency_id': self.company_data['currency'].id,
+                'amount_currency': -80.0,
+                'debit': 0.0,
+                'credit': 80.0,
+                'date_maturity': False,
+                'tax_exigible': False,
+            },
+            {
+                'name': child_tax_2.name,
+                'product_id': False,
+                'account_id': child_tax_2.cash_basis_transition_account_id.id,
+                'partner_id': self.partner_a.id,
+                'product_uom_id': False,
+                'quantity': 1.0,
+                'discount': 0.0,
+                'price_unit': 120.0,
+                'price_subtotal': 120.0,
+                'price_total': 120.0,
+                'tax_ids': [],
+                'tax_line_id': child_tax_2.id,
+                'currency_id': self.company_data['currency'].id,
+                'amount_currency': -120.0,
+                'debit': 0.0,
+                'credit': 120.0,
+                'date_maturity': False,
+                'tax_exigible': False,
+            },
+            {
+                **self.term_line_vals_1,
+                'price_unit': -1730.0,
+                'price_subtotal': -1730.0,
+                'price_total': -1730.0,
+                'amount_currency': 1730.0,
+                'debit': 1730.0,
+            },
+        ], {
+            **self.move_vals,
+            'amount_untaxed': 1200.0,
+            'amount_tax': 530.0,
+            'amount_total': 1730.0,
+        })
+
+    def test_out_invoice_line_onchange_rounding_price_subtotal_1(self):
+        ''' Seek for rounding issue on the price_subtotal when dealing with a price_unit having more digits than the
+        foreign currency one.
+        '''
+        decimal_precision_name = self.env['account.move.line']._fields['price_unit']._digits
+        decimal_precision = self.env['decimal.precision'].search([('name', '=', decimal_precision_name)])
+
+        self.assertTrue(decimal_precision, "Decimal precision '%s' not found" % decimal_precision_name)
+
+        self.currency_data['currency'].rounding = 0.01
+        decimal_precision.digits = 4
+
+        def check_invoice_values(invoice):
+            self.assertInvoiceValues(invoice, [
+                {
+                    'quantity': 1.0,
+                    'price_unit': 0.025,
+                    'price_subtotal': 0.03,
+                    'debit': 0.0,
+                    'credit': 0.02,
+                    'currency_id': self.currency_data['currency'].id,
+                },
+                {
+                    'quantity': 1.0,
+                    'price_unit': -0.03,
+                    'price_subtotal': -0.03,
+                    'debit': 0.02,
+                    'credit': 0.0,
+                    'currency_id': self.currency_data['currency'].id,
+                },
+            ], {
+                'amount_untaxed': 0.03,
+                'amount_tax': 0.0,
+                'amount_total': 0.03,
+            })
+
+        # == Test at the creation of the invoice ==
+
+        invoice_1 = self.env['account.move'].create({
+            'move_type': 'out_invoice',
+            'invoice_date': '2017-01-01',
+            'date': '2017-01-01',
+            'partner_id': self.partner_a.id,
+            'currency_id': self.currency_data['currency'].id,
+            'invoice_line_ids': [(0, 0, {
+                'name': 'test line',
+                'price_unit': 0.025,
+                'quantity': 1,
+                'account_id': self.company_data['default_account_revenue'].id,
+            })],
+        })
+
+        check_invoice_values(invoice_1)
+
+        # == Test when writing on the invoice ==
+
+        invoice_2 = self.env['account.move'].create({
+            'move_type': 'out_invoice',
+            'invoice_date': '2017-01-01',
+            'date': '2017-01-01',
+            'partner_id': self.partner_a.id,
+            'currency_id': self.currency_data['currency'].id,
+        })
+        invoice_2.write({
+            'invoice_line_ids': [(0, 0, {
+                'name': 'test line',
+                'price_unit': 0.025,
+                'quantity': 1,
+                'account_id': self.company_data['default_account_revenue'].id,
+            })],
+        })
+
+        check_invoice_values(invoice_2)
+
+    def test_out_invoice_line_onchange_rounding_price_subtotal_2(self):
+        """ Ensure the cyclic computations implemented using onchanges are not leading to rounding issues when using
+        price-included taxes.
+        For example:
+        100 / 1.21 ~= 82.64 but 82.64 * 1.21 ~= 99.99 != 100.0.
+        """
+
+        def check_invoice_values(invoice):
+            self.assertInvoiceValues(invoice, [
+                {
+                    'price_unit': 100.0,
+                    'price_subtotal': 82.64,
+                    'debit': 0.0,
+                    'credit': 82.64,
+                },
+                {
+                    'price_unit': 17.36,
+                    'price_subtotal': 17.36,
+                    'debit': 0.0,
+                    'credit': 17.36,
+                },
+                {
+                    'price_unit': -100.0,
+                    'price_subtotal': -100.0,
+                    'debit': 100.0,
+                    'credit': 0.0,
+                },
+            ], {
+                'amount_untaxed': 82.64,
+                'amount_tax': 17.36,
+                'amount_total': 100.0,
+            })
+
+        tax = self.env['account.tax'].create({
+            'name': '21%',
+            'amount': 21.0,
+            'price_include': True,
+            'include_base_amount': True,
+        })
+
+        # == Test assigning tax directly ==
+
+        invoice_create = self.env['account.move'].create({
+            'move_type': 'out_invoice',
+            'invoice_date': '2017-01-01',
+            'date': '2017-01-01',
+            'partner_id': self.partner_a.id,
+            'invoice_line_ids': [(0, 0, {
+                'name': 'test line',
+                'price_unit': 100.0,
+                'account_id': self.company_data['default_account_revenue'].id,
+                'tax_ids': [(6, 0, tax.ids)],
+            })],
+        })
+
+        check_invoice_values(invoice_create)
+
+        move_form = Form(self.env['account.move'].with_context(default_move_type='out_invoice'))
+        move_form.invoice_date = fields.Date.from_string('2017-01-01')
+        move_form.partner_id = self.partner_a
+        with move_form.invoice_line_ids.new() as line_form:
+            line_form.name = 'test line'
+            line_form.price_unit = 100.0
+            line_form.account_id = self.company_data['default_account_revenue']
+            line_form.tax_ids.clear()
+            line_form.tax_ids.add(tax)
+        invoice_onchange = move_form.save()
+
+        check_invoice_values(invoice_onchange)
+
+        # == Test when the tax is set on a product ==
+
+        product = self.env['product.product'].create({
+            'name': 'product',
+            'lst_price': 100.0,
+            'property_account_income_id': self.company_data['default_account_revenue'].id,
+            'taxes_id': [(6, 0, tax.ids)],
+        })
+
+        move_form = Form(self.env['account.move'].with_context(default_move_type='out_invoice'))
+        move_form.invoice_date = fields.Date.from_string('2017-01-01')
+        move_form.partner_id = self.partner_a
+        with move_form.invoice_line_ids.new() as line_form:
+            line_form.product_id = product
+        invoice_onchange = move_form.save()
+
+        check_invoice_values(invoice_onchange)
+
+        # == Test with a fiscal position ==
+
+        fiscal_position = self.env['account.fiscal.position'].create({'name': 'fiscal_position'})
+
+        move_form = Form(self.env['account.move'].with_context(default_move_type='out_invoice'))
+        move_form.invoice_date = fields.Date.from_string('2017-01-01')
+        move_form.partner_id = self.partner_a
+        move_form.fiscal_position_id = fiscal_position
+        with move_form.invoice_line_ids.new() as line_form:
+            line_form.product_id = product
+        invoice_onchange = move_form.save()
+
+        check_invoice_values(invoice_onchange)
+
+    def test_out_invoice_line_onchange_taxes_2_price_unit_tax_included(self):
+        ''' Seek for rounding issue in the price unit. Suppose a price_unit of 2300 with a 5.5% price-included tax
+        applied on it.
+
+        The computed balance will be computed as follow: 2300.0 / 1.055 = 2180.0948 ~ 2180.09.
+        Since accounting / business fields are synchronized, the inverse computation will try to recompute the
+        price_unit based on the balance: 2180.09 * 1.055 = 2299.99495 ~ 2299.99.
+
+        This test ensures the price_unit is not overridden in such case.
+        '''
+        tax_price_include = self.env['account.tax'].create({
+            'name': 'Tax 5.5% price included',
+            'amount': 5.5,
+            'amount_type': 'percent',
+            'price_include': True,
+        })
+
+        # == Single-currency ==
+
+        # price_unit=2300 with 15% tax (excluded) + 5.5% tax (included).
+        move_form = Form(self.invoice)
+        move_form.invoice_line_ids.remove(1)
+        with move_form.invoice_line_ids.edit(0) as line_form:
+            line_form.price_unit = 2300
+            line_form.tax_ids.add(tax_price_include)
+        move_form.save()
+
+        self.assertInvoiceValues(self.invoice, [
+            {
+                **self.product_line_vals_1,
+                'price_unit': 2300.0,
+                'price_subtotal': 2180.09,
+                'price_total': 2627.01,
+                'tax_ids': (self.product_a.taxes_id + tax_price_include).ids,
+                'amount_currency': -2180.09,
+                'credit': 2180.09,
+            },
+            {
+                **self.tax_line_vals_1,
+                'price_unit': 327.01,
+                'price_subtotal': 327.01,
+                'price_total': 327.01,
+                'amount_currency': -327.01,
+                'credit': 327.01,
+            },
+            {
+                'name': tax_price_include.name,
+                'product_id': False,
+                'account_id': self.product_line_vals_1['account_id'],
+                'partner_id': self.partner_a.id,
+                'product_uom_id': False,
+                'quantity': 1.0,
+                'discount': 0.0,
+                'price_unit': 119.91,
+                'price_subtotal': 119.91,
+                'price_total': 119.91,
+                'tax_ids': [],
+                'tax_line_id': tax_price_include.id,
+                'currency_id': self.company_data['currency'].id,
+                'amount_currency': -119.91,
+                'debit': 0.0,
+                'credit': 119.91,
+                'date_maturity': False,
+                'tax_exigible': True,
+            },
+            {
+                **self.term_line_vals_1,
+                'price_unit': -2627.01,
+                'price_subtotal': -2627.01,
+                'price_total': -2627.01,
+                'amount_currency': 2627.01,
+                'debit': 2627.01,
+            },
+        ], {
+            **self.move_vals,
+            'amount_untaxed': 2180.09,
+            'amount_tax': 446.92,
+            'amount_total': 2627.01,
+        })
+
+        move_form = Form(self.invoice)
+        with move_form.invoice_line_ids.edit(0) as line_form:
+            line_form.price_unit = -2300
+        move_form.save()
+
+        self.assertInvoiceValues(self.invoice, [
+            {
+                **self.product_line_vals_1,
+                'price_unit': -2300.0,
+                'price_subtotal': -2180.09,
+                'price_total': -2627.01,
+                'tax_ids': (self.product_a.taxes_id + tax_price_include).ids,
+                'amount_currency': 2180.09,
+                'debit': 2180.09,
+                'credit': 0.0,
+            },
+            {
+                **self.tax_line_vals_1,
+                'price_unit': -327.01,
+                'price_subtotal': -327.01,
+                'price_total': -327.01,
+                'amount_currency': 327.01,
+                'debit': 327.01,
+                'credit': 0.0,
+            },
+            {
+                'name': tax_price_include.name,
+                'product_id': False,
+                'account_id': self.product_line_vals_1['account_id'],
+                'partner_id': self.partner_a.id,
+                'product_uom_id': False,
+                'quantity': 1.0,
+                'discount': 0.0,
+                'price_unit': -119.91,
+                'price_subtotal': -119.91,
+                'price_total': -119.91,
+                'tax_ids': [],
+                'tax_line_id': tax_price_include.id,
+                'currency_id': self.company_data['currency'].id,
+                'amount_currency': 119.91,
+                'debit': 119.91,
+                'credit': 0.0,
+                'date_maturity': False,
+                'tax_exigible': True,
+            },
+            {
+                **self.term_line_vals_1,
+                'price_unit': 2627.01,
+                'price_subtotal': 2627.01,
+                'price_total': 2627.01,
+                'amount_currency': -2627.01,
+                'debit': 0.0,
+                'credit': 2627.01,
+            },
+        ], {
+            **self.move_vals,
+            'amount_untaxed': -2180.09,
+            'amount_tax': -446.92,
+            'amount_total': -2627.01,
+        })
+
+        # == Multi-currencies ==
+
+        move_form = Form(self.invoice)
+        move_form.currency_id = self.currency_data['currency']
+        with move_form.invoice_line_ids.edit(0) as line_form:
+            line_form.price_unit = 2300
+        move_form.save()
+
+        self.assertInvoiceValues(self.invoice, [
+            {
+                **self.product_line_vals_1,
+                'price_unit': 2300.0,
+                'price_subtotal': 2180.095,
+                'price_total': 2627.014,
+                'tax_ids': (self.product_a.taxes_id + tax_price_include).ids,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': -2180.095,
+                'credit': 1090.05,
+            },
+            {
+                **self.tax_line_vals_1,
+                'price_unit': 327.014,
+                'price_subtotal': 327.014,
+                'price_total': 327.014,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': -327.014,
+                'credit': 163.51,
+            },
+            {
+                'name': tax_price_include.name,
+                'product_id': False,
+                'account_id': self.product_line_vals_1['account_id'],
+                'partner_id': self.partner_a.id,
+                'product_uom_id': False,
+                'quantity': 1.0,
+                'discount': 0.0,
+                'price_unit': 119.905,
+                'price_subtotal': 119.905,
+                'price_total': 119.905,
+                'tax_ids': [],
+                'tax_line_id': tax_price_include.id,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': -119.905,
+                'debit': 0.0,
+                'credit': 59.95,
+                'date_maturity': False,
+                'tax_exigible': True,
+            },
+            {
+                **self.term_line_vals_1,
+                'price_unit': -2627.014,
+                'price_subtotal': -2627.014,
+                'price_total': -2627.014,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': 2627.014,
+                'debit': 1313.51,
+            },
+        ], {
+            **self.move_vals,
+            'currency_id': self.currency_data['currency'].id,
+            'amount_untaxed': 2180.095,
+            'amount_tax': 446.919,
+            'amount_total': 2627.014,
+        })
+
+        move_form = Form(self.invoice)
+        with move_form.invoice_line_ids.edit(0) as line_form:
+            line_form.price_unit = -2300
+        move_form.save()
+
+        self.assertInvoiceValues(self.invoice, [
+            {
+                **self.product_line_vals_1,
+                'price_unit': -2300.0,
+                'price_subtotal': -2180.095,
+                'price_total': -2627.014,
+                'tax_ids': (self.product_a.taxes_id + tax_price_include).ids,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': 2180.095,
+                'debit': 1090.05,
+                'credit': 0.0,
+            },
+            {
+                **self.tax_line_vals_1,
+                'price_unit': -327.014,
+                'price_subtotal': -327.014,
+                'price_total': -327.014,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': 327.014,
+                'debit': 163.51,
+                'credit': 0.0,
+            },
+            {
+                'name': tax_price_include.name,
+                'product_id': False,
+                'account_id': self.product_line_vals_1['account_id'],
+                'partner_id': self.partner_a.id,
+                'product_uom_id': False,
+                'quantity': 1.0,
+                'discount': 0.0,
+                'price_unit': -119.905,
+                'price_subtotal': -119.905,
+                'price_total': -119.905,
+                'tax_ids': [],
+                'tax_line_id': tax_price_include.id,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': 119.905,
+                'debit': 59.95,
+                'credit': 0.0,
+                'date_maturity': False,
+                'tax_exigible': True,
+            },
+            {
+                **self.term_line_vals_1,
+                'price_unit': 2627.014,
+                'price_subtotal': 2627.014,
+                'price_total': 2627.014,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': -2627.014,
+                'debit': 0.0,
+                'credit': 1313.51,
+            },
+        ], {
+            **self.move_vals,
+            'currency_id': self.currency_data['currency'].id,
+            'amount_untaxed': -2180.095,
+            'amount_tax': -446.919,
+            'amount_total': -2627.014,
+        })
+
+    def test_out_invoice_line_onchange_analytic(self):
+        self.env.user.groups_id += self.env.ref('analytic.group_analytic_accounting')
+        self.env.user.groups_id += self.env.ref('analytic.group_analytic_tags')
+
+        analytic_tag = self.env['account.analytic.tag'].create({
+            'name': 'test_analytic_tag',
+        })
+
+        analytic_account = self.env['account.analytic.account'].create({
+            'name': 'test_analytic_account',
+            'partner_id': self.invoice.partner_id.id,
+            'code': 'TEST'
+        })
+
+        move_form = Form(self.invoice)
+        with move_form.invoice_line_ids.edit(0) as line_form:
+            line_form.analytic_account_id = analytic_account
+            line_form.analytic_tag_ids.add(analytic_tag)
+        move_form.save()
+
+        # The tax is not flagged as an analytic one. It should change nothing on the taxes.
+        self.assertInvoiceValues(self.invoice, [
+            {
+                **self.product_line_vals_1,
+                'analytic_account_id': analytic_account.id,
+                'analytic_tag_ids': analytic_tag.ids,
+            },
+            {
+                **self.product_line_vals_2,
+                'analytic_account_id': False,
+                'analytic_tag_ids': [],
+            },
+            {
+                **self.tax_line_vals_1,
+                'analytic_account_id': False,
+                'analytic_tag_ids': [],
+            },
+            {
+                **self.tax_line_vals_2,
+                'analytic_account_id': False,
+                'analytic_tag_ids': [],
+            },
+            {
+                **self.term_line_vals_1,
+                'analytic_account_id': False,
+                'analytic_tag_ids': [],
+            },
+        ], self.move_vals)
+
+        move_form = Form(self.invoice)
+        with move_form.invoice_line_ids.edit(0) as line_form:
+            line_form.analytic_account_id = self.env['account.analytic.account']
+            line_form.analytic_tag_ids.clear()
+        move_form.save()
+
+        # Enable the analytic
+        self.tax_sale_a.analytic = True
+
+        move_form = Form(self.invoice)
+        with move_form.invoice_line_ids.edit(0) as line_form:
+            line_form.analytic_account_id = analytic_account
+            line_form.analytic_tag_ids.add(analytic_tag)
+        move_form.save()
+
+        # The tax is flagged as an analytic one.
+        # A new tax line must be generated.
+        self.assertInvoiceValues(self.invoice, [
+            {
+                **self.product_line_vals_1,
+                'analytic_account_id': analytic_account.id,
+                'analytic_tag_ids': analytic_tag.ids,
+            },
+            {
+                **self.product_line_vals_2,
+                'analytic_account_id': False,
+                'analytic_tag_ids': [],
+            },
+            {
+                **self.tax_line_vals_1,
+                'price_unit': 150.0,
+                'price_subtotal': 150.0,
+                'price_total': 150.0,
+                'amount_currency': -150.0,
+                'credit': 150.0,
+                'analytic_account_id': analytic_account.id,
+                'analytic_tag_ids': analytic_tag.ids,
+            },
+            {
+                **self.tax_line_vals_1,
+                'price_unit': 30.0,
+                'price_subtotal': 30.0,
+                'price_total': 30.0,
+                'amount_currency': -30.0,
+                'credit': 30.0,
+                'analytic_account_id': False,
+                'analytic_tag_ids': [],
+            },
+            {
+                **self.tax_line_vals_2,
+                'analytic_account_id': False,
+                'analytic_tag_ids': [],
+            },
+            {
+                **self.term_line_vals_1,
+                'analytic_account_id': False,
+                'analytic_tag_ids': [],
+            },
+        ], self.move_vals)
+
+        move_form = Form(self.invoice)
+        with move_form.invoice_line_ids.edit(0) as line_form:
+            line_form.analytic_account_id = self.env['account.analytic.account']
+            line_form.analytic_tag_ids.clear()
+        move_form.save()
+
+        # The tax line has been removed.
+        self.assertInvoiceValues(self.invoice, [
+            {
+                **self.product_line_vals_1,
+                'analytic_account_id': False,
+                'analytic_tag_ids': [],
+            },
+            {
+                **self.product_line_vals_2,
+                'analytic_account_id': False,
+                'analytic_tag_ids': [],
+            },
+            {
+                **self.tax_line_vals_1,
+                'analytic_account_id': False,
+                'analytic_tag_ids': [],
+            },
+            {
+                **self.tax_line_vals_2,
+                'analytic_account_id': False,
+                'analytic_tag_ids': [],
+            },
+            {
+                **self.term_line_vals_1,
+                'analytic_account_id': False,
+                'analytic_tag_ids': [],
+            },
+        ], self.move_vals)
+
+    def test_out_invoice_line_onchange_analytic_2(self):
+        self.env.user.groups_id += self.env.ref('analytic.group_analytic_accounting')
+
+        analytic_account = self.env['account.analytic.account'].create({
+            'name': 'test_analytic_account1',
+            'code': 'TEST1'
+        })
+
+        self.invoice.write({'invoice_line_ids': [(1, self.invoice.invoice_line_ids.ids[0], {
+            'analytic_account_id': analytic_account.id,
+        })]})
+
+        self.assertRecordValues(self.invoice.invoice_line_ids, [
+            {'analytic_account_id': analytic_account.id},
+            {'analytic_account_id': False},
+        ])
+
+        # We can remove the analytic account, it is not recomputed by an invalidation
+        self.invoice.write({'invoice_line_ids': [(1, self.invoice.invoice_line_ids.ids[0], {
+            'analytic_account_id': False,
+        })]})
+
+        self.assertRecordValues(self.invoice.invoice_line_ids, [
+            {'analytic_account_id': False},
+            {'analytic_account_id': False},
+        ])
+
+    def test_out_invoice_line_onchange_cash_rounding_1(self):
+        move_form = Form(self.invoice)
+        # Add a cash rounding having 'add_invoice_line'.
+        move_form.invoice_cash_rounding_id = self.cash_rounding_a
+        move_form.save()
+
+        # The cash rounding does nothing as the total is already rounded.
+        self.assertInvoiceValues(self.invoice, [
+            self.product_line_vals_1,
+            self.product_line_vals_2,
+            self.tax_line_vals_1,
+            self.tax_line_vals_2,
+            self.term_line_vals_1,
+        ], self.move_vals)
+
+        move_form = Form(self.invoice)
+        with move_form.invoice_line_ids.edit(0) as line_form:
+            line_form.price_unit = 999.99
+        move_form.save()
+
+        self.assertInvoiceValues(self.invoice, [
+            {
+                'name': 'add_invoice_line',
+                'product_id': False,
+                'account_id': self.cash_rounding_a.profit_account_id.id,
+                'partner_id': self.partner_a.id,
+                'product_uom_id': False,
+                'quantity': 1.0,
+                'discount': 0.0,
+                'price_unit': 0.01,
+                'price_subtotal': 0.01,
+                'price_total': 0.01,
+                'tax_ids': [],
+                'tax_line_id': False,
+                'currency_id': self.company_data['currency'].id,
+                'amount_currency': -0.01,
+                'debit': 0.0,
+                'credit': 0.01,
+                'date_maturity': False,
+                'tax_exigible': True,
+            },
+            {
+                **self.product_line_vals_1,
+                'price_unit': 999.99,
+                'price_subtotal': 999.99,
+                'price_total': 1149.99,
+                'amount_currency': -999.99,
+                'credit': 999.99,
+            },
+            self.product_line_vals_2,
+            self.tax_line_vals_1,
+            self.tax_line_vals_2,
+            self.term_line_vals_1,
+        ], self.move_vals)
+
+        move_form = Form(self.invoice)
+        # Change the cash rounding to one having 'biggest_tax'.
+        move_form.invoice_cash_rounding_id = self.cash_rounding_b
+        move_form.save()
+
+        self.assertInvoiceValues(self.invoice, [
+            {
+                **self.product_line_vals_1,
+                'price_unit': 999.99,
+                'price_subtotal': 999.99,
+                'price_total': 1149.99,
+                'amount_currency': -999.99,
+                'credit': 999.99,
+            },
+            self.product_line_vals_2,
+            self.tax_line_vals_1,
+            self.tax_line_vals_2,
+            {
+                'name': '%s (rounding)' % self.tax_sale_a.name,
+                'product_id': False,
+                'account_id': self.company_data['default_account_tax_sale'].id,
+                'partner_id': self.partner_a.id,
+                'product_uom_id': False,
+                'quantity': 1.0,
+                'discount': 0.0,
+                'price_unit': -0.04,
+                'price_subtotal': -0.04,
+                'price_total': -0.04,
+                'tax_ids': [],
+                'tax_line_id': self.tax_sale_a.id,
+                'currency_id': self.company_data['currency'].id,
+                'amount_currency': 0.04,
+                'debit': 0.04,
+                'credit': 0.0,
+                'date_maturity': False,
+                'tax_exigible': True,
+            },
+            {
+                **self.term_line_vals_1,
+                'price_unit': -1409.95,
+                'price_subtotal': -1409.95,
+                'price_total': -1409.95,
+                'amount_currency': 1409.95,
+                'debit': 1409.95,
+            },
+        ], {
+            **self.move_vals,
+            'amount_untaxed': 1199.99,
+            'amount_tax': 209.96,
+            'amount_total': 1409.95,
+        })
+
+    def test_out_invoice_line_onchange_currency_1(self):
+        move_form = Form(self.invoice.with_context(dudu=True))
+        move_form.currency_id = self.currency_data['currency']
+        move_form.save()
+
+        self.assertInvoiceValues(self.invoice, [
+            {
+                **self.product_line_vals_1,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': -1000.0,
+                'credit': 500.0,
+            },
+            {
+                **self.product_line_vals_2,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': -200.0,
+                'credit': 100.0,
+            },
+            {
+                **self.tax_line_vals_1,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': -180.0,
+                'credit': 90.0,
+            },
+            {
+                **self.tax_line_vals_2,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': -30.0,
+                'credit': 15.0,
+            },
+            {
+                **self.term_line_vals_1,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': 1410.0,
+                'debit': 705.0,
+            },
+        ], {
+            **self.move_vals,
+            'currency_id': self.currency_data['currency'].id,
+        })
+
+        move_form = Form(self.invoice)
+        # Change the date to get another rate: 1/3 instead of 1/2.
+        move_form.date = fields.Date.from_string('2016-01-01')
+        move_form.save()
+
+        self.assertInvoiceValues(self.invoice, [
+            {
+                **self.product_line_vals_1,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': -1000.0,
+                'credit': 333.33,
+            },
+            {
+                **self.product_line_vals_2,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': -200.0,
+                'credit': 66.67,
+            },
+            {
+                **self.tax_line_vals_1,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': -180.0,
+                'credit': 60.0,
+            },
+            {
+                **self.tax_line_vals_2,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': -30.0,
+                'credit': 10.0,
+            },
+            {
+                **self.term_line_vals_1,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': 1410.0,
+                'debit': 470.0,
+            },
+        ], {
+            **self.move_vals,
+            'currency_id': self.currency_data['currency'].id,
+            'date': fields.Date.from_string('2016-01-01'),
+        })
+
+        move_form = Form(self.invoice)
+        with move_form.invoice_line_ids.edit(0) as line_form:
+            # 0.045 * 0.1 = 0.0045. As the foreign currency has a 0.001 rounding,
+            # the result should be 0.005 after rounding.
+            line_form.quantity = 0.1
+            line_form.price_unit = 0.045
+        move_form.save()
+
+        self.assertInvoiceValues(self.invoice, [
+            {
+                **self.product_line_vals_1,
+                'quantity': 0.1,
+                'price_unit': 0.05,
+                'price_subtotal': 0.005,
+                'price_total': 0.006,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': -0.005,
+                'credit': 0.0,
+            },
+            {
+                **self.product_line_vals_2,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': -200.0,
+                'credit': 66.67,
+            },
+            {
+                **self.tax_line_vals_1,
+                'price_unit': 30.0,
+                'price_subtotal': 30.001,
+                'price_total': 30.001,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': -30.001,
+                'credit': 10.0,
+            },
+            {
+                **self.tax_line_vals_2,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': -30.0,
+                'credit': 10.0,
+            },
+            {
+                **self.term_line_vals_1,
+                'currency_id': self.currency_data['currency'].id,
+                'price_unit': -260.01,
+                'price_subtotal': -260.006,
+                'price_total': -260.006,
+                'amount_currency': 260.006,
+                'debit': 86.67,
+            },
+        ], {
+            **self.move_vals,
+            'currency_id': self.currency_data['currency'].id,
+            'date': fields.Date.from_string('2016-01-01'),
+            'amount_untaxed': 200.005,
+            'amount_tax': 60.001,
+            'amount_total': 260.006,
+        })
+
+        # Exit the multi-currencies.
+        move_form = Form(self.invoice)
+        move_form.currency_id = self.company_data['currency']
+        move_form.save()
+
+        self.assertInvoiceValues(self.invoice, [
+            {
+                **self.product_line_vals_1,
+                'quantity': 0.1,
+                'price_unit': 0.05,
+                'price_subtotal': 0.01,
+                'price_total': 0.01,
+                'amount_currency': -0.01,
+                'credit': 0.01,
+            },
+            self.product_line_vals_2,
+            {
+                **self.tax_line_vals_1,
+                'price_unit': 30.0,
+                'price_subtotal': 30.0,
+                'price_total': 30.0,
+                'amount_currency': -30.0,
+                'credit': 30.0,
+            },
+            self.tax_line_vals_2,
+            {
+                **self.term_line_vals_1,
+                'price_unit': -260.01,
+                'price_subtotal': -260.01,
+                'price_total': -260.01,
+                'amount_currency': 260.01,
+                'debit': 260.01,
+            },
+        ], {
+            **self.move_vals,
+            'currency_id': self.company_data['currency'].id,
+            'date': fields.Date.from_string('2016-01-01'),
+            'amount_untaxed': 200.01,
+            'amount_tax': 60.0,
+            'amount_total': 260.01,
+        })
+
+    def test_out_invoice_create_refund(self):
+        self.invoice.action_post()
+
+        move_reversal = self.env['account.move.reversal'].with_context(active_model="account.move", active_ids=self.invoice.ids).create({
+            'date': fields.Date.from_string('2019-02-01'),
+            'reason': 'no reason',
+            'refund_method': 'refund',
+        })
+        reversal = move_reversal.reverse_moves()
+        reverse_move = self.env['account.move'].browse(reversal['res_id'])
+
+        self.assertEqual(self.invoice.payment_state, 'not_paid', "Refunding with a draft credit note should keep the invoice 'not_paid'.")
+        self.assertInvoiceValues(reverse_move, [
+            {
+                **self.product_line_vals_1,
+                'amount_currency': 1000.0,
+                'debit': 1000.0,
+                'credit': 0.0,
+            },
+            {
+                **self.product_line_vals_2,
+                'amount_currency': 200.0,
+                'debit': 200.0,
+                'credit': 0.0,
+            },
+            {
+                **self.tax_line_vals_1,
+                'amount_currency': 180.0,
+                'debit': 180.0,
+                'credit': 0.0,
+            },
+            {
+                **self.tax_line_vals_2,
+                'amount_currency': 30.0,
+                'debit': 30.0,
+                'credit': 0.0,
+            },
+            {
+                **self.term_line_vals_1,
+                'name': '',
+                'amount_currency': -1410.0,
+                'debit': 0.0,
+                'credit': 1410.0,
+                'date_maturity': move_reversal.date,
+            },
+        ], {
+            **self.move_vals,
+            'invoice_payment_term_id': None,
+            'name': 'RINV/2019/02/0001',
+            'date': move_reversal.date,
+            'state': 'draft',
+            'ref': 'Reversal of: %s, %s' % (self.invoice.name, move_reversal.reason),
+            'payment_state': 'not_paid',
+        })
+
+        move_reversal = self.env['account.move.reversal'].with_context(active_model="account.move", active_ids=self.invoice.ids).create({
+            'date': fields.Date.from_string('2019-02-01'),
+            'reason': 'no reason',
+            'refund_method': 'cancel',
+        })
+        reversal = move_reversal.reverse_moves()
+        reverse_move = self.env['account.move'].browse(reversal['res_id'])
+
+        self.assertEqual(self.invoice.payment_state, 'reversed', "After cancelling it with a reverse invoice, an invoice should be in 'reversed' state.")
+        self.assertInvoiceValues(reverse_move, [
+            {
+                **self.product_line_vals_1,
+                'amount_currency': 1000.0,
+                'debit': 1000.0,
+                'credit': 0.0,
+            },
+            {
+                **self.product_line_vals_2,
+                'amount_currency': 200.0,
+                'debit': 200.0,
+                'credit': 0.0,
+            },
+            {
+                **self.tax_line_vals_1,
+                'amount_currency': 180.0,
+                'debit': 180.0,
+                'credit': 0.0,
+            },
+            {
+                **self.tax_line_vals_2,
+                'amount_currency': 30.0,
+                'debit': 30.0,
+                'credit': 0.0,
+            },
+            {
+                **self.term_line_vals_1,
+                'name': '',
+                'amount_currency': -1410.0,
+                'debit': 0.0,
+                'credit': 1410.0,
+                'date_maturity': move_reversal.date,
+            },
+        ], {
+            **self.move_vals,
+            'invoice_payment_term_id': None,
+            'date': move_reversal.date,
+            'state': 'posted',
+            'ref': 'Reversal of: %s, %s' % (self.invoice.name, move_reversal.reason),
+            'payment_state': 'paid',
+        })
+
+    def test_out_invoice_create_refund_multi_currency(self):
+        ''' Test the account.move.reversal takes care about the currency rates when setting
+        a custom reversal date.
+        '''
+        move_form = Form(self.invoice)
+        move_form.date = '2016-01-01'
+        move_form.currency_id = self.currency_data['currency']
+        move_form.save()
+
+        self.invoice.action_post()
+
+        # The currency rate changed from 1/3 to 1/2.
+        move_reversal = self.env['account.move.reversal'].with_context(active_model="account.move", active_ids=self.invoice.ids).create({
+            'date': fields.Date.from_string('2017-01-01'),
+            'reason': 'no reason',
+            'refund_method': 'refund',
+        })
+        reversal = move_reversal.reverse_moves()
+        reverse_move = self.env['account.move'].browse(reversal['res_id'])
+
+        self.assertEqual(self.invoice.payment_state, 'not_paid', "Refunding with a draft credit note should keep the invoice 'not_paid'.")
+        self.assertInvoiceValues(reverse_move, [
+            {
+                **self.product_line_vals_1,
+                'amount_currency': 1000.0,
+                'currency_id': self.currency_data['currency'].id,
+                'debit': 500.0,
+                'credit': 0.0,
+            },
+            {
+                **self.product_line_vals_2,
+                'amount_currency': 200.0,
+                'currency_id': self.currency_data['currency'].id,
+                'debit': 100.0,
+                'credit': 0.0,
+            },
+            {
+                **self.tax_line_vals_1,
+                'amount_currency': 180.0,
+                'currency_id': self.currency_data['currency'].id,
+                'debit': 90.0,
+                'credit': 0.0,
+            },
+            {
+                **self.tax_line_vals_2,
+                'amount_currency': 30.0,
+                'currency_id': self.currency_data['currency'].id,
+                'debit': 15.0,
+                'credit': 0.0,
+            },
+            {
+                **self.term_line_vals_1,
+                'name': '',
+                'amount_currency': -1410.0,
+                'currency_id': self.currency_data['currency'].id,
+                'debit': 0.0,
+                'credit': 705.0,
+                'date_maturity': move_reversal.date,
+            },
+        ], {
+            **self.move_vals,
+            'invoice_payment_term_id': None,
+            'currency_id': self.currency_data['currency'].id,
+            'date': move_reversal.date,
+            'state': 'draft',
+            'ref': 'Reversal of: %s, %s' % (self.invoice.name, move_reversal.reason),
+            'payment_state': 'not_paid',
+        })
+
+        move_reversal = self.env['account.move.reversal'].with_context(active_model="account.move", active_ids=self.invoice.ids).create({
+            'date': fields.Date.from_string('2017-01-01'),
+            'reason': 'no reason',
+            'refund_method': 'cancel',
+        })
+        reversal = move_reversal.reverse_moves()
+        reverse_move = self.env['account.move'].browse(reversal['res_id'])
+
+        self.assertEqual(self.invoice.payment_state, 'reversed', "After cancelling it with a reverse invoice, an invoice should be in 'reversed' state.")
+        self.assertInvoiceValues(reverse_move, [
+            {
+                **self.product_line_vals_1,
+                'amount_currency': 1000.0,
+                'currency_id': self.currency_data['currency'].id,
+                'debit': 500.0,
+                'credit': 0.0,
+            },
+            {
+                **self.product_line_vals_2,
+                'amount_currency': 200.0,
+                'currency_id': self.currency_data['currency'].id,
+                'debit': 100.0,
+                'credit': 0.0,
+            },
+            {
+                **self.tax_line_vals_1,
+                'amount_currency': 180.0,
+                'currency_id': self.currency_data['currency'].id,
+                'debit': 90.0,
+                'credit': 0.0,
+            },
+            {
+                **self.tax_line_vals_2,
+                'amount_currency': 30.0,
+                'currency_id': self.currency_data['currency'].id,
+                'debit': 15.0,
+                'credit': 0.0,
+            },
+            {
+                **self.term_line_vals_1,
+                'name': '',
+                'amount_currency': -1410.0,
+                'currency_id': self.currency_data['currency'].id,
+                'debit': 0.0,
+                'credit': 705.0,
+                'date_maturity': move_reversal.date,
+            },
+        ], {
+            **self.move_vals,
+            'invoice_payment_term_id': None,
+            'currency_id': self.currency_data['currency'].id,
+            'date': move_reversal.date,
+            'state': 'posted',
+            'ref': 'Reversal of: %s, %s' % (self.invoice.name, move_reversal.reason),
+            'payment_state': 'paid',
+        })
+
+    def test_out_invoice_create_refund_auto_post(self):
+        self.invoice.action_post()
+
+        move_reversal = self.env['account.move.reversal'].with_context(active_model="account.move", active_ids=self.invoice.ids).create({
+            'date': fields.Date.today() + timedelta(days=7),
+            'reason': 'no reason',
+            'refund_method': 'modify',
+        })
+        move_reversal.reverse_moves()
+        refund = self.env['account.move'].search([('move_type', '=', 'out_refund'), ('company_id', '=', self.invoice.company_id.id)])
+
+        self.assertRecordValues(refund, [{
+            'state': 'draft',
+            'auto_post': True,
+        }])
+
+    def test_out_invoice_create_1(self):
+        # Test creating an account_move with the least information.
+        move = self.env['account.move'].create({
+            'move_type': 'out_invoice',
+            'partner_id': self.partner_a.id,
+            'invoice_date': fields.Date.from_string('2019-01-01'),
+            'currency_id': self.currency_data['currency'].id,
+            'invoice_payment_term_id': self.pay_terms_a.id,
+            'invoice_line_ids': [
+                (0, None, {
+                    'product_id': self.product_a.id,
+                    'product_uom_id': self.product_a.uom_id.id,
+                    'quantity': 1.0,
+                    'price_unit': 1000.0,
+                    'tax_ids': [(6, 0, self.product_a.taxes_id.ids)],
+                }),
+                (0, None, {
+                    'product_id': self.product_b.id,
+                    'product_uom_id': self.product_b.uom_id.id,
+                    'quantity': 1.0,
+                    'price_unit': 200.0,
+                    'tax_ids': [(6, 0, self.product_b.taxes_id.ids)],
+                }),
+            ]
+        })
+
+        self.assertInvoiceValues(move, [
+            {
+                **self.product_line_vals_1,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': -1000.0,
+                'credit': 500.0,
+            },
+            {
+                **self.product_line_vals_2,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': -200.0,
+                'credit': 100.0,
+            },
+            {
+                **self.tax_line_vals_1,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': -180.0,
+                'credit': 90.0,
+            },
+            {
+                **self.tax_line_vals_2,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': -30.0,
+                'credit': 15.0,
+            },
+            {
+                **self.term_line_vals_1,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': 1410.0,
+                'debit': 705.0,
+            },
+        ], {
+            **self.move_vals,
+            'currency_id': self.currency_data['currency'].id,
+        })
+
+    def test_out_invoice_create_child_partner(self):
+        # Test creating an account_move on a child partner.
+        # This needs to attach the lines to the parent partner id.
+        partner_a_child = self.env['res.partner'].create({
+            'name': 'partner_a_child',
+            'parent_id': self.partner_a.id
+        })
+        move = self.env['account.move'].create({
+            'move_type': 'out_invoice',
+            'partner_id': partner_a_child.id,
+            'invoice_date': fields.Date.from_string('2019-01-01'),
+            'currency_id': self.currency_data['currency'].id,
+            'invoice_payment_term_id': self.pay_terms_a.id,
+            'invoice_line_ids': [
+                (0, None, self.product_line_vals_1),
+                (0, None, self.product_line_vals_2),
+            ]
+        })
+
+        self.assertEqual(partner_a_child.id, move.partner_id.id, 'Keep child partner on the account move record')
+        self.assertEqual(self.partner_a.id, move.line_ids[0].partner_id.id, 'Set parent partner on the account move line records')
+
+    def test_out_invoice_write_1(self):
+        # Test creating an account_move with the least information.
+        move = self.env['account.move'].create({
+            'move_type': 'out_invoice',
+            'partner_id': self.partner_a.id,
+            'invoice_date': fields.Date.from_string('2019-01-01'),
+            'currency_id': self.currency_data['currency'].id,
+            'invoice_payment_term_id': self.pay_terms_a.id,
+            'invoice_line_ids': [
+                (0, None, self.product_line_vals_1),
+            ]
+        })
+        move.write({
+            'invoice_line_ids': [
+                (0, None, self.product_line_vals_2),
+            ]
+        })
+
+        self.assertInvoiceValues(move, [
+            {
+                **self.product_line_vals_1,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': -1000.0,
+                'credit': 500.0,
+            },
+            {
+                **self.product_line_vals_2,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': -200.0,
+                'credit': 100.0,
+            },
+            {
+                **self.tax_line_vals_1,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': -180.0,
+                'credit': 90.0,
+            },
+            {
+                **self.tax_line_vals_2,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': -30.0,
+                'credit': 15.0,
+            },
+            {
+                **self.term_line_vals_1,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': 1410.0,
+                'debit': 705.0,
+            },
+        ], {
+            **self.move_vals,
+            'currency_id': self.currency_data['currency'].id,
+        })
+
+    def test_out_invoice_write_2(self):
+        ''' Ensure to not messing the invoice when writing a bad account type. '''
+        move = self.env['account.move'].create({
+            'move_type': 'out_invoice',
+            'partner_id': self.partner_a.id,
+            'invoice_line_ids': [
+                (0, None, {
+                    'name': 'test_out_invoice_write_2',
+                    'quantity': 1.0,
+                    'price_unit': 2000,
+                }),
+            ]
+        })
+
+        receivable_lines = move.line_ids.filtered(lambda line: line.account_id.user_type_id.type == 'receivable')
+        not_receivable_lines = move.line_ids - receivable_lines
+
+        # Write a receivable account on a not-receivable line.
+        with self.assertRaises(UserError), self.cr.savepoint():
+            not_receivable_lines.write({'account_id': receivable_lines[0].account_id.copy().id})
+
+        # Write a not-receivable account on a receivable line.
+        with self.assertRaises(UserError), self.cr.savepoint():
+            receivable_lines.write({'account_id': not_receivable_lines[0].account_id.copy().id})
+
+        # Write another receivable account on a receivable line.
+        receivable_lines.write({'account_id': receivable_lines[0].account_id.copy().id})
+
+    def test_out_invoice_post_1(self):
+        ''' Check the invoice_date will be set automatically at the post date. '''
+        frozen_today = fields.Date.today()
+        with patch.object(fields.Date, 'today', lambda *args, **kwargs: frozen_today), patch.object(fields.Date, 'context_today', lambda *args, **kwargs: frozen_today):
+            # Create an invoice with rate 1/3.
+            move = self.env['account.move'].create({
+                'move_type': 'out_invoice',
+                'partner_id': self.partner_a.id,
+                'invoice_date': fields.Date.from_string('2016-01-01'),
+                'currency_id': self.currency_data['currency'].id,
+                'invoice_payment_term_id': self.pay_terms_a.id,
+                'invoice_line_ids': [
+                    (0, None, self.product_line_vals_1),
+                    (0, None, self.product_line_vals_2),
+                ]
+            })
+
+            # Remove the invoice_date to check:
+            # - The invoice_date must be set automatically at today during the post.
+            # - As the invoice_date changed, date did too so the currency rate has changed (1/3 => 1/2).
+            # - A different invoice_date implies also a new date_maturity.
+            # Add a manual edition of a tax line:
+            # - The modification must be preserved in the business fields.
+            # - The journal entry must be balanced before / after the post.
+            move.write({
+                'invoice_date': False,
+                'line_ids': [
+                    (1, move.line_ids.filtered(lambda line: line.tax_line_id.id == self.tax_line_vals_1['tax_line_id']).id, {
+                        'amount_currency': -200.0,
+                    }),
+                    (1, move.line_ids.filtered(lambda line: line.date_maturity).id, {
+                        'amount_currency': 1430.0,
+                    }),
+                ],
+            })
+
+            move.action_post()
+
+            self.assertInvoiceValues(move, [
+                {
+                    **self.product_line_vals_1,
+                    'currency_id': self.currency_data['currency'].id,
+                    'amount_currency': -1000.0,
+                    'credit': 500.0,
+                },
+                {
+                    **self.product_line_vals_2,
+                    'currency_id': self.currency_data['currency'].id,
+                    'amount_currency': -200.0,
+                    'credit': 100.0,
+                },
+                {
+                    **self.tax_line_vals_1,
+                    'currency_id': self.currency_data['currency'].id,
+                    'price_unit': 200.0,
+                    'price_subtotal': 200.0,
+                    'price_total': 200.0,
+                    'amount_currency': -200.0,
+                    'credit': 100.0,
+                },
+                {
+                    **self.tax_line_vals_2,
+                    'currency_id': self.currency_data['currency'].id,
+                    'amount_currency': -30.0,
+                    'credit': 15.0,
+                },
+                {
+                    **self.term_line_vals_1,
+                    'name': move.name,
+                    'currency_id': self.currency_data['currency'].id,
+                    'price_unit': -1430.0,
+                    'price_subtotal': -1430.0,
+                    'price_total': -1430.0,
+                    'amount_currency': 1430.0,
+                    'debit': 715.0,
+                    'date_maturity': frozen_today,
+                },
+            ], {
+                **self.move_vals,
+                'payment_reference': move.name,
+                'currency_id': self.currency_data['currency'].id,
+                'date': frozen_today,
+                'invoice_date': frozen_today,
+                'invoice_date_due': frozen_today,
+                'amount_tax': 230.0,
+                'amount_total': 1430.0,
+            })
+
+    def test_out_invoice_post_2(self):
+        ''' Check the date will be set automatically at the next available post date due to the tax lock date. '''
+        # Create an invoice with rate 1/3.
+        move = self.env['account.move'].create({
+            'move_type': 'out_invoice',
+            'partner_id': self.partner_a.id,
+            'invoice_date': fields.Date.from_string('2016-01-01'),
+            'date': fields.Date.from_string('2015-01-01'),
+            'currency_id': self.currency_data['currency'].id,
+            'invoice_payment_term_id': self.pay_terms_a.id,
+            'invoice_line_ids': [
+                (0, None, {
+                    'name': self.product_line_vals_1['name'],
+                    'product_id': self.product_line_vals_1['product_id'],
+                    'product_uom_id': self.product_line_vals_1['product_uom_id'],
+                    'quantity': self.product_line_vals_1['quantity'],
+                    'price_unit': self.product_line_vals_1['price_unit'],
+                    'tax_ids': self.product_line_vals_1['tax_ids'],
+                }),
+                (0, None, {
+                    'name': self.product_line_vals_2['name'],
+                    'product_id': self.product_line_vals_2['product_id'],
+                    'product_uom_id': self.product_line_vals_2['product_uom_id'],
+                    'quantity': self.product_line_vals_2['quantity'],
+                    'price_unit': self.product_line_vals_2['price_unit'],
+                    'tax_ids': self.product_line_vals_2['tax_ids'],
+                }),
+            ],
+        })
+
+        # Add a manual edition of a tax line:
+        # - The modification must be preserved in the business fields.
+        # - The journal entry must be balanced before / after the post.
+        move.write({
+            'line_ids': [
+                (1, move.line_ids.filtered(lambda line: line.tax_line_id.id == self.tax_line_vals_1['tax_line_id']).id, {
+                    'amount_currency': -200.0,
+                }),
+                (1, move.line_ids.filtered(lambda line: line.date_maturity).id, {
+                    'amount_currency': 1430.0,
+                }),
+            ],
+        })
+
+        # Set the tax lock date:
+        # - The date must be set automatically at the date after the tax_lock_date.
+        # - As the date changed, the currency rate has changed (1/3 => 1/2).
+        move.company_id.tax_lock_date = fields.Date.from_string('2016-12-31')
+
+        move.action_post()
+
+        self.assertInvoiceValues(move, [
+            {
+                **self.product_line_vals_1,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': -1000.0,
+                'debit': 0.0,
+                'credit': 500.0,
+            },
+            {
+                **self.product_line_vals_2,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': -200.0,
+                'debit': 0.0,
+                'credit': 100.0,
+            },
+            {
+                **self.tax_line_vals_1,
+                'currency_id': self.currency_data['currency'].id,
+                'price_unit': 200.0,
+                'price_subtotal': 200.0,
+                'price_total': 200.0,
+                'amount_currency': -200.0,
+                'debit': 0.0,
+                'credit': 100.0,
+            },
+            {
+                **self.tax_line_vals_2,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': -30.0,
+                'debit': 0.0,
+                'credit': 15.0,
+            },
+            {
+                **self.term_line_vals_1,
+                'name': move.name,
+                'currency_id': self.currency_data['currency'].id,
+                'price_unit': -1430.0,
+                'price_subtotal': -1430.0,
+                'price_total': -1430.0,
+                'amount_currency': 1430.0,
+                'debit': 715.0,
+                'credit': 0.0,
+                'date_maturity': fields.Date.from_string('2016-01-01'),
+            },
+        ], {
+            **self.move_vals,
+            'payment_reference': move.name,
+            'currency_id': self.currency_data['currency'].id,
+            'date': fields.Date.from_string('2017-01-01'),
+            'amount_untaxed': 1200.0,
+            'amount_tax': 230.0,
+            'amount_total': 1430.0,
+        })
+
+    def test_out_invoice_switch_out_refund_1(self):
+        # Test creating an account_move with an out_invoice_type and switch it in an out_refund.
+        move = self.env['account.move'].create({
+            'move_type': 'out_invoice',
+            'partner_id': self.partner_a.id,
+            'invoice_date': fields.Date.from_string('2019-01-01'),
+            'currency_id': self.currency_data['currency'].id,
+            'invoice_payment_term_id': self.pay_terms_a.id,
+            'invoice_line_ids': [
+                (0, None, self.product_line_vals_1),
+                (0, None, self.product_line_vals_2),
+            ]
+        })
+        move.action_switch_invoice_into_refund_credit_note()
+
+        self.assertRecordValues(move, [{'move_type': 'out_refund'}])
+        self.assertInvoiceValues(move, [
+            {
+                **self.product_line_vals_1,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': 1000.0,
+                'debit': 500.0,
+                'credit': 0,
+            },
+            {
+                **self.product_line_vals_2,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': 200.0,
+                'debit': 100.0,
+                'credit': 0,
+            },
+            {
+                **self.tax_line_vals_1,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': 180.0,
+                'debit': 90.0,
+                'credit': 0,
+            },
+            {
+                **self.tax_line_vals_2,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': 30.0,
+                'debit': 15.0,
+                'credit': 0,
+            },
+            {
+                **self.term_line_vals_1,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': -1410.0,
+                'credit': 705.0,
+                'debit': 0,
+            },
+        ], {
+            **self.move_vals,
+            'currency_id': self.currency_data['currency'].id,
+        })
+
+    def test_out_invoice_switch_out_refund_2(self):
+        # Test creating an account_move with an out_invoice_type and switch it in an out_refund and a negative quantity.
+        modified_product_line_vals_1 = self.product_line_vals_1.copy()
+        modified_product_line_vals_1.update({'quantity': -modified_product_line_vals_1['quantity']})
+        modified_product_line_vals_2 = self.product_line_vals_2.copy()
+        modified_product_line_vals_2.update({'quantity': -modified_product_line_vals_2['quantity']})
+        move = self.env['account.move'].create({
+            'move_type': 'out_invoice',
+            'partner_id': self.partner_a.id,
+            'invoice_date': fields.Date.from_string('2019-01-01'),
+            'currency_id': self.currency_data['currency'].id,
+            'invoice_payment_term_id': self.pay_terms_a.id,
+            'invoice_line_ids': [
+                (0, None, modified_product_line_vals_1),
+                (0, None, modified_product_line_vals_2),
+            ]
+        })
+
+        self.assertInvoiceValues(move, [
+            {
+                **self.product_line_vals_1,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': 1000.0,
+                'price_subtotal': -1000.0,
+                'price_total': -1150.0,
+                'debit': 500.0,
+                'credit': 0,
+                'quantity': -1.0,
+            },
+            {
+                **self.product_line_vals_2,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': 200.0,
+                'price_subtotal': -200.0,
+                'price_total': -260.0,
+                'debit': 100.0,
+                'credit': 0,
+                'quantity': -1.0,
+            },
+            {
+                **self.tax_line_vals_1,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': 180.0,
+                'price_subtotal': -180.0,
+                'price_total': -180.0,
+                'price_unit': -180.0,
+                'debit': 90.0,
+                'credit': 0,
+            },
+            {
+                **self.tax_line_vals_2,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': 30.0,
+                'price_subtotal': -30.0,
+                'price_total': -30.0,
+                'price_unit': -30.0,
+                'debit': 15.0,
+                'credit': 0,
+            },
+            {
+                **self.term_line_vals_1,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': -1410.0,
+                'price_subtotal': 1410.0,
+                'price_total': 1410.0,
+                'price_unit': 1410.0,
+                'credit': 705.0,
+                'debit': 0,
+            },
+        ], {
+            **self.move_vals,
+            'currency_id': self.currency_data['currency'].id,
+            'amount_tax' : -self.move_vals['amount_tax'],
+            'amount_total' : -self.move_vals['amount_total'],
+            'amount_untaxed' : -self.move_vals['amount_untaxed'],
+        })
+
+        move.action_switch_invoice_into_refund_credit_note()
+
+        self.assertRecordValues(move, [{'move_type': 'out_refund'}])
+        self.assertInvoiceValues(move, [
+            {
+                **self.product_line_vals_1,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': 1000.0,
+                'debit': 500.0,
+                'credit': 0,
+            },
+            {
+                **self.product_line_vals_2,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': 200.0,
+                'debit': 100.0,
+                'credit': 0,
+            },
+            {
+                **self.tax_line_vals_1,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': 180.0,
+                'debit': 90.0,
+                'credit': 0,
+            },
+            {
+                **self.tax_line_vals_2,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': 30.0,
+                'debit': 15.0,
+                'credit': 0,
+            },
+            {
+                **self.term_line_vals_1,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': -1410.0,
+                'credit': 705.0,
+                'debit': 0,
+            },
+        ], {
+            **self.move_vals,
+            'currency_id': self.currency_data['currency'].id,
+            'amount_tax' : self.move_vals['amount_tax'],
+            'amount_total' : self.move_vals['amount_total'],
+            'amount_untaxed' : self.move_vals['amount_untaxed'],
+        })
+
+    def test_out_invoice_reverse_move_tags(self):
+        country = self.env.ref('base.us')
+        tags = self.env['account.account.tag'].create([{
+            'name': "Test tag %s" % i,
+            'applicability': 'taxes',
+            'country_id': country.id,
+        } for i in range(8)])
+
+        taxes = self.env['account.tax'].create([{
+            'name': "Test tax include_base_amount = %s" % include_base_amount,
+            'amount': 10.0,
+            'include_base_amount': include_base_amount,
+            'invoice_repartition_line_ids': [
+                (0, 0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'base',
+                    'tag_ids': [(6, 0, tags[(i * 4)].ids)],
+                }),
+                (0, 0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'tax',
+                    'tag_ids': [(6, 0, tags[(i * 4) + 1].ids)],
+                }),
+            ],
+            'refund_repartition_line_ids': [
+                (0, 0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'base',
+                    'tag_ids': [(6, 0, tags[(i * 4) + 2].ids)],
+                }),
+                (0, 0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'tax',
+                    'tag_ids': [(6, 0, tags[(i * 4) + 3].ids)],
+                }),
+            ],
+        } for i, include_base_amount in enumerate((True, False))])
+
+        invoice = self.env['account.move'].create({
+            'move_type': 'out_invoice',
+            'partner_id': self.partner_a.id,
+            'invoice_date': fields.Date.from_string('2019-01-01'),
+            'invoice_payment_term_id': self.pay_terms_a.id,
+            'invoice_line_ids': [
+                (0, 0, {
+                    'product_id': self.product_a.id,
+                    'price_unit': 1000.0,
+                    'tax_ids': [(6, 0, taxes.ids)],
+                }),
+            ]
+        })
+        invoice.action_post()
+
+        self.assertRecordValues(invoice.line_ids.sorted('tax_line_id'), [
+            # Product line
+            {'tax_line_id': False,          'tax_ids': taxes.ids,       'tax_tag_ids': (tags[0] + tags[4]).ids},
+            # Receivable line
+            {'tax_line_id': False,          'tax_ids': [],              'tax_tag_ids': []},
+            # Tax lines
+            {'tax_line_id': taxes[0].id,    'tax_ids': taxes[1].ids,    'tax_tag_ids': (tags[1] + tags[4]).ids},
+            {'tax_line_id': taxes[1].id,    'tax_ids': [],              'tax_tag_ids': tags[5].ids},
+        ])
+
+        refund = invoice._reverse_moves(cancel=True)
+
+        self.assertRecordValues(refund.line_ids.sorted('tax_line_id'), [
+            # Product line
+            {'tax_line_id': False,          'tax_ids': taxes.ids,       'tax_tag_ids': (tags[2] + tags[6]).ids},
+            # Receivable line
+            {'tax_line_id': False,          'tax_ids': [],              'tax_tag_ids': []},
+            # Tax lines
+            {'tax_line_id': taxes[0].id,    'tax_ids': taxes[1].ids,    'tax_tag_ids': (tags[3] + tags[6]).ids},
+            {'tax_line_id': taxes[1].id,    'tax_ids': [],              'tax_tag_ids': tags[7].ids},
+        ])
+
+    def test_out_invoice_change_period_accrual_1(self):
+        move = self.env['account.move'].create({
+            'move_type': 'out_invoice',
+            'date': '2017-01-01',
+            'partner_id': self.partner_a.id,
+            'invoice_date': fields.Date.from_string('2017-01-01'),
+            'currency_id': self.currency_data['currency'].id,
+            'invoice_payment_term_id': self.pay_terms_a.id,
+            'invoice_line_ids': [
+                (0, None, {
+                    'name': self.product_line_vals_1['name'],
+                    'product_id': self.product_line_vals_1['product_id'],
+                    'product_uom_id': self.product_line_vals_1['product_uom_id'],
+                    'quantity': self.product_line_vals_1['quantity'],
+                    'price_unit': self.product_line_vals_1['price_unit'],
+                    'tax_ids': self.product_line_vals_1['tax_ids'],
+                }),
+                (0, None, {
+                    'name': self.product_line_vals_2['name'],
+                    'product_id': self.product_line_vals_2['product_id'],
+                    'product_uom_id': self.product_line_vals_2['product_uom_id'],
+                    'quantity': self.product_line_vals_2['quantity'],
+                    'price_unit': self.product_line_vals_2['price_unit'],
+                    'tax_ids': self.product_line_vals_2['tax_ids'],
+                }),
+            ]
+        })
+        move.action_post()
+
+        wizard = self.env['account.automatic.entry.wizard']\
+            .with_context(active_model='account.move.line', active_ids=move.invoice_line_ids.ids).create({
+            'action': 'change_period',
+            'date': '2018-01-01',
+            'percentage': 60,
+            'journal_id': self.company_data['default_journal_misc'].id,
+            'expense_accrual_account': self.env['account.account'].create({
+                'name': 'Accrual Expense Account',
+                'code': '234567',
+                'user_type_id': self.env.ref('account.data_account_type_expenses').id,
+                'reconcile': True,
+            }).id,
+            'revenue_accrual_account': self.env['account.account'].create({
+                'name': 'Accrual Revenue Account',
+                'code': '765432',
+                'user_type_id': self.env.ref('account.data_account_type_expenses').id,
+                'reconcile': True,
+            }).id,
+        })
+        wizard_res = wizard.do_action()
+
+        self.assertInvoiceValues(move, [
+            {
+                **self.product_line_vals_1,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': -1000.0,
+                'debit': 0.0,
+                'credit': 500.0,
+            },
+            {
+                **self.product_line_vals_2,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': -200.0,
+                'debit': 0.0,
+                'credit': 100.0,
+            },
+            {
+                **self.tax_line_vals_1,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': -180.0,
+                'debit': 0.0,
+                'credit': 90.0,
+            },
+            {
+                **self.tax_line_vals_2,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': -30.0,
+                'debit': 0.0,
+                'credit': 15.0,
+            },
+            {
+                **self.term_line_vals_1,
+                'currency_id': self.currency_data['currency'].id,
+                'name': 'INV/2017/01/0001',
+                'amount_currency': 1410.0,
+                'debit': 705.0,
+                'credit': 0.0,
+                'date_maturity': fields.Date.from_string('2017-01-01'),
+            },
+        ], {
+            **self.move_vals,
+            'currency_id': self.currency_data['currency'].id,
+            'date': fields.Date.from_string('2017-01-01'),
+            'payment_reference': 'INV/2017/01/0001',
+        })
+
+        accrual_lines = self.env['account.move'].browse(wizard_res['domain'][0][2]).line_ids.sorted('date')
+        self.assertRecordValues(accrual_lines, [
+            {'amount_currency': 600.0,  'debit': 300.0, 'credit': 0.0,      'account_id': self.product_line_vals_1['account_id'],   'reconciled': False},
+            {'amount_currency': -600.0, 'debit': 0.0,   'credit': 300.0,    'account_id': wizard.revenue_accrual_account.id,        'reconciled': True},
+            {'amount_currency': 120.0,  'debit': 60.0,  'credit': 0.0,      'account_id': self.product_line_vals_2['account_id'],   'reconciled': False},
+            {'amount_currency': -120.0, 'debit': 0.0,   'credit': 60.0,     'account_id': wizard.revenue_accrual_account.id,        'reconciled': True},
+            {'amount_currency': -600.0, 'debit': 0.0,   'credit': 300.0,    'account_id': self.product_line_vals_1['account_id'],   'reconciled': False},
+            {'amount_currency': 600.0,  'debit': 300.0, 'credit': 0.0,      'account_id': wizard.revenue_accrual_account.id,        'reconciled': True},
+            {'amount_currency': -120.0, 'debit': 0.0,   'credit': 60.0,     'account_id': self.product_line_vals_2['account_id'],   'reconciled': False},
+            {'amount_currency': 120.0,  'debit': 60.0,  'credit': 0.0,      'account_id': wizard.revenue_accrual_account.id,        'reconciled': True},
+        ])
+
+    def test_out_invoice_filter_zero_balance_lines(self):
+        zero_balance_payment_term = self.env['account.payment.term'].create({
+            'name': 'zero_balance_payment_term',
+            'line_ids': [
+                (0, 0, {
+                    'value': 'percent',
+                    'value_amount': 100.0,
+                    'sequence': 10,
+                    'days': 0,
+                    'option': 'day_after_invoice_date',
+                }),
+                (0, 0, {
+                    'value': 'balance',
+                    'value_amount': 0.0,
+                    'sequence': 20,
+                    'days': 0,
+                    'option': 'day_after_invoice_date',
+                }),
+            ],
+        })
+
+        zero_balance_tax = self.env['account.tax'].create({
+            'name': 'zero_balance_tax',
+            'amount_type': 'percent',
+            'amount': 0.0,
+        })
+
+        invoice = self.env['account.move'].create({
+            'move_type': 'out_invoice',
+            'partner_id': self.partner_a.id,
+            'invoice_date': fields.Date.from_string('2019-01-01'),
+            'invoice_payment_term_id': zero_balance_payment_term.id,
+            'invoice_line_ids': [(0, None, {
+                'name': 'whatever',
+                'quantity': 1.0,
+                'price_unit': 1000.0,
+                'tax_ids': [(6, 0, zero_balance_tax.ids)],
+            })]
+        })
+
+        self.assertEqual(len(invoice.invoice_line_ids), 1)
+        self.assertEqual(len(invoice.line_ids), 2)
+
+    def test_out_invoice_recomputation_receivable_lines(self):
+        ''' Test a tricky specific case caused by some framework limitations. Indeed, when
+        saving a record, some fields are written to the records even if the value is the same
+        as the previous one. It could lead to an unbalanced journal entry when the recomputed
+        line is the receivable/payable one.
+
+        For example, the computed price_subtotal are the following:
+        1471.95 / 0.14 = 10513.93
+        906468.18 / 0.14 = 6474772.71
+        1730.84 / 0.14 = 12363.14
+        17.99 / 0.14 = 128.50
+        SUM = 6497778.28
+
+        But when recomputing the receivable line:
+        909688.96 / 0.14 = 6497778.285714286 => 6497778.29
+
+        This recomputation was made because the framework was writing the same 'price_unit'
+        as the previous value leading to a recomputation of the debit/credit.
+        '''
+        self.env['decimal.precision'].search([
+            ('name', '=', self.env['account.move.line']._fields['price_unit']._digits),
+        ]).digits = 5
+
+        self.env['res.currency.rate'].create({
+            'name': '2019-01-01',
+            'rate': 0.14,
+            'currency_id': self.currency_data['currency'].id,
+            'company_id': self.company_data['company'].id,
+        })
+
+        invoice = self.env['account.move'].create({
+            'move_type': 'out_invoice',
+            'invoice_date': '2019-01-01',
+            'date': '2019-01-01',
+            'partner_id': self.partner_a.id,
+            'currency_id': self.currency_data['currency'].id,
+            'invoice_payment_term_id': self.env.ref('account.account_payment_term_immediate').id,
+            'invoice_line_ids': [
+                (0, 0, {'name': 'line1', 'price_unit': 38.73553, 'quantity': 38.0}),
+                (0, 0, {'name': 'line2', 'price_unit': 4083.19000, 'quantity': 222.0}),
+                (0, 0, {'name': 'line3', 'price_unit': 49.45257, 'quantity': 35.0}),
+                (0, 0, {'name': 'line4', 'price_unit': 17.99000, 'quantity': 1.0}),
+            ],
+        })
+
+        # assertNotUnbalancedEntryWhenSaving
+        with Form(invoice) as move_form:
+            move_form.invoice_payment_term_id = self.env.ref('account.account_payment_term_30days')
+
+    def test_out_invoice_rounding_recomputation_receivable_lines(self):
+        ''' Test rounding error due to the fact that subtracting then rounding is different from
+        rounding then subtracting.
+        '''
+        self.env['decimal.precision'].search([
+            ('name', '=', self.env['account.move.line']._fields['price_unit']._digits),
+        ]).digits = 5
+
+        self.env['res.currency.rate'].search([]).unlink()
+
+        invoice = self.env['account.move'].create({
+            'move_type': 'out_invoice',
+            'invoice_date': '2019-01-01',
+            'date': '2019-01-01',
+            'partner_id': self.partner_a.id,
+            'invoice_payment_term_id': self.env.ref('account.account_payment_term_immediate').id,
+        })
+
+        # assertNotUnbalancedEntryWhenSaving
+        with Form(invoice) as move_form:
+            with move_form.invoice_line_ids.new() as line_form:
+                line_form.name = 'line1'
+                line_form.account_id = self.company_data['default_account_revenue']
+                line_form.tax_ids.clear()
+                line_form.price_unit = 0.89500
+        move_form.save()
+
+    def test_out_invoice_multi_company(self):
+        ''' Ensure the properties are found on the right company.
+        '''
+
+        product = self.env['product.product'].create({
+            'name': 'product',
+            'uom_id': self.env.ref('uom.product_uom_unit').id,
+            'lst_price': 1000.0,
+            'standard_price': 800.0,
+            'company_id': False,
+        })
+
+        partner = self.env['res.partner'].create({
+            'name': 'partner',
+            'company_id': False,
+        })
+
+        journal = self.env['account.journal'].create({
+            'name': 'test_out_invoice_multi_company',
+            'code': 'XXXXX',
+            'type': 'sale',
+            'company_id': self.company_data_2['company'].id,
+        })
+
+        product.with_company(self.company_data['company']).write({
+            'property_account_income_id': self.company_data['default_account_revenue'].id,
+        })
+
+        partner.with_company(self.company_data['company']).write({
+            'property_account_receivable_id': self.company_data['default_account_receivable'].id,
+        })
+
+        product.with_company(self.company_data_2['company']).write({
+            'property_account_income_id': self.company_data_2['default_account_revenue'].id,
+        })
+
+        partner.with_company(self.company_data_2['company']).write({
+            'property_account_receivable_id': self.company_data_2['default_account_receivable'].id,
+        })
+
+        def _check_invoice_values(invoice):
+            self.assertInvoiceValues(invoice, [
+                {
+                    'product_id': product.id,
+                    'account_id': self.company_data_2['default_account_revenue'].id,
+                    'debit': 0.0,
+                    'credit': 1000.0,
+                },
+                {
+                    'product_id': False,
+                    'account_id': self.company_data_2['default_account_receivable'].id,
+                    'debit': 1000.0,
+                    'credit': 0.0,
+                },
+            ], {
+                'amount_untaxed': 1000.0,
+                'amount_total': 1000.0,
+            })
+
+        invoice_create = self.env['account.move'].create({
+            'move_type': 'out_invoice',
+            'invoice_date': '2017-01-01',
+            'date': '2017-01-01',
+            'partner_id': partner.id,
+            'journal_id': journal.id,
+            'invoice_line_ids': [(0, 0, {
+                'product_id': product.id,
+                'price_unit': 1000.0,
+            })],
+        })
+
+        _check_invoice_values(invoice_create)
+
+        move_form = Form(self.env['account.move'].with_context(default_move_type='out_invoice'))
+        move_form.journal_id = journal
+        move_form.partner_id = partner
+        move_form.invoice_date = fields.Date.from_string('2017-01-01')
+        with move_form.invoice_line_ids.new() as line_form:
+            line_form.product_id = product
+            line_form.tax_ids.clear()
+        invoice_onchange = move_form.save()
+
+        _check_invoice_values(invoice_onchange)
+
+    def test_out_invoice_multiple_switch_payment_terms(self):
+        ''' When switching immediate payment term to 30% advance then back to immediate payment term, ensure the
+        receivable line is back to its previous value. If some business fields are not well updated, it could lead to a
+        recomputation of debit/credit when writing and then, an unbalanced journal entry.
+        '''
+        # assertNotUnbalancedEntryWhenSaving
+        with Form(self.invoice) as move_form:
+            move_form.invoice_payment_term_id = self.pay_terms_b    # Switch to 30% in advance payment terms
+            move_form.invoice_payment_term_id = self.pay_terms_a    # Back to immediate payment term
diff --git a/addons/account/tests/test_account_move_out_refund.py b/addons/account/tests/test_account_move_out_refund.py
new file mode 100644
index 00000000..967eb232
--- /dev/null
+++ b/addons/account/tests/test_account_move_out_refund.py
@@ -0,0 +1,933 @@
+# -*- coding: utf-8 -*-
+from odoo.addons.account.tests.common import AccountTestInvoicingCommon
+from odoo.tests.common import Form
+from odoo.tests import tagged
+from odoo import fields
+
+
+@tagged('post_install', '-at_install')
+class TestAccountMoveOutRefundOnchanges(AccountTestInvoicingCommon):
+
+    @classmethod
+    def setUpClass(cls, chart_template_ref=None):
+        super().setUpClass(chart_template_ref=chart_template_ref)
+
+        cls.invoice = cls.init_invoice('out_refund', products=cls.product_a+cls.product_b)
+
+        cls.product_line_vals_1 = {
+            'name': cls.product_a.name,
+            'product_id': cls.product_a.id,
+            'account_id': cls.product_a.property_account_income_id.id,
+            'partner_id': cls.partner_a.id,
+            'product_uom_id': cls.product_a.uom_id.id,
+            'quantity': 1.0,
+            'discount': 0.0,
+            'price_unit': 1000.0,
+            'price_subtotal': 1000.0,
+            'price_total': 1150.0,
+            'tax_ids': cls.product_a.taxes_id.ids,
+            'tax_line_id': False,
+            'currency_id': cls.company_data['currency'].id,
+            'amount_currency': 1000.0,
+            'debit': 1000.0,
+            'credit': 0.0,
+            'date_maturity': False,
+            'tax_exigible': True,
+        }
+        cls.product_line_vals_2 = {
+            'name': cls.product_b.name,
+            'product_id': cls.product_b.id,
+            'account_id': cls.product_b.property_account_income_id.id,
+            'partner_id': cls.partner_a.id,
+            'product_uom_id': cls.product_b.uom_id.id,
+            'quantity': 1.0,
+            'discount': 0.0,
+            'price_unit': 200.0,
+            'price_subtotal': 200.0,
+            'price_total': 260.0,
+            'tax_ids': cls.product_b.taxes_id.ids,
+            'tax_line_id': False,
+            'currency_id': cls.company_data['currency'].id,
+            'amount_currency': 200.0,
+            'debit': 200.0,
+            'credit': 0.0,
+            'date_maturity': False,
+            'tax_exigible': True,
+        }
+        cls.tax_line_vals_1 = {
+            'name': cls.tax_sale_a.name,
+            'product_id': False,
+            'account_id': cls.company_data['default_account_tax_sale'].id,
+            'partner_id': cls.partner_a.id,
+            'product_uom_id': False,
+            'quantity': 1.0,
+            'discount': 0.0,
+            'price_unit': 180.0,
+            'price_subtotal': 180.0,
+            'price_total': 180.0,
+            'tax_ids': [],
+            'tax_line_id': cls.tax_sale_a.id,
+            'currency_id': cls.company_data['currency'].id,
+            'amount_currency': 180.0,
+            'debit': 180.0,
+            'credit': 0.0,
+            'date_maturity': False,
+            'tax_exigible': True,
+        }
+        cls.tax_line_vals_2 = {
+            'name': cls.tax_sale_b.name,
+            'product_id': False,
+            'account_id': cls.company_data['default_account_tax_sale'].id,
+            'partner_id': cls.partner_a.id,
+            'product_uom_id': False,
+            'quantity': 1.0,
+            'discount': 0.0,
+            'price_unit': 30.0,
+            'price_subtotal': 30.0,
+            'price_total': 30.0,
+            'tax_ids': [],
+            'tax_line_id': cls.tax_sale_b.id,
+            'currency_id': cls.company_data['currency'].id,
+            'amount_currency': 30.0,
+            'debit': 30.0,
+            'credit': 0.0,
+            'date_maturity': False,
+            'tax_exigible': True,
+        }
+        cls.term_line_vals_1 = {
+            'name': '',
+            'product_id': False,
+            'account_id': cls.company_data['default_account_receivable'].id,
+            'partner_id': cls.partner_a.id,
+            'product_uom_id': False,
+            'quantity': 1.0,
+            'discount': 0.0,
+            'price_unit': -1410.0,
+            'price_subtotal': -1410.0,
+            'price_total': -1410.0,
+            'tax_ids': [],
+            'tax_line_id': False,
+            'currency_id': cls.company_data['currency'].id,
+            'amount_currency': -1410.0,
+            'debit': 0.0,
+            'credit': 1410.0,
+            'date_maturity': fields.Date.from_string('2019-01-01'),
+            'tax_exigible': True,
+        }
+        cls.move_vals = {
+            'partner_id': cls.partner_a.id,
+            'currency_id': cls.company_data['currency'].id,
+            'journal_id': cls.company_data['default_journal_sale'].id,
+            'date': fields.Date.from_string('2019-01-01'),
+            'fiscal_position_id': False,
+            'payment_reference': '',
+            'invoice_payment_term_id': cls.pay_terms_a.id,
+            'amount_untaxed': 1200.0,
+            'amount_tax': 210.0,
+            'amount_total': 1410.0,
+        }
+
+    def setUp(self):
+        super(TestAccountMoveOutRefundOnchanges, self).setUp()
+        self.assertInvoiceValues(self.invoice, [
+            self.product_line_vals_1,
+            self.product_line_vals_2,
+            self.tax_line_vals_1,
+            self.tax_line_vals_2,
+            self.term_line_vals_1,
+        ], self.move_vals)
+
+    def test_out_refund_line_onchange_product_1(self):
+        move_form = Form(self.invoice)
+        with move_form.invoice_line_ids.edit(0) as line_form:
+            line_form.product_id = self.product_b
+        move_form.save()
+
+        self.assertInvoiceValues(self.invoice, [
+            {
+                **self.product_line_vals_1,
+                'name': self.product_b.name,
+                'product_id': self.product_b.id,
+                'product_uom_id': self.product_b.uom_id.id,
+                'account_id': self.product_b.property_account_income_id.id,
+                'price_unit': 200.0,
+                'price_subtotal': 200.0,
+                'price_total': 260.0,
+                'tax_ids': self.product_b.taxes_id.ids,
+                'amount_currency': 200.0,
+                'debit': 200.0,
+            },
+            self.product_line_vals_2,
+            {
+                **self.tax_line_vals_1,
+                'price_unit': 60.0,
+                'price_subtotal': 60.0,
+                'price_total': 60.0,
+                'amount_currency': 60.0,
+                'debit': 60.0,
+            },
+            {
+                **self.tax_line_vals_2,
+                'price_unit': 60.0,
+                'price_subtotal': 60.0,
+                'price_total': 60.0,
+                'amount_currency': 60.0,
+                'debit': 60.0,
+            },
+            {
+                **self.term_line_vals_1,
+                'price_unit': -520.0,
+                'price_subtotal': -520.0,
+                'price_total': -520.0,
+                'amount_currency': -520.0,
+                'credit': 520.0,
+            },
+        ], {
+            **self.move_vals,
+            'amount_untaxed': 400.0,
+            'amount_tax': 120.0,
+            'amount_total': 520.0,
+        })
+
+    def test_out_refund_line_onchange_business_fields_1(self):
+        move_form = Form(self.invoice)
+        with move_form.invoice_line_ids.edit(0) as line_form:
+            # Current price_unit is 1000.
+            # We set quantity = 4, discount = 50%, price_unit = 400. The debit/credit fields don't change because (4 * 500) * 0.5 = 1000.
+            line_form.quantity = 4
+            line_form.discount = 50
+            line_form.price_unit = 500
+        move_form.save()
+
+        self.assertInvoiceValues(self.invoice, [
+            {
+                **self.product_line_vals_1,
+                'quantity': 4,
+                'discount': 50.0,
+                'price_unit': 500.0,
+            },
+            self.product_line_vals_2,
+            self.tax_line_vals_1,
+            self.tax_line_vals_2,
+            self.term_line_vals_1,
+        ], self.move_vals)
+
+        move_form = Form(self.invoice)
+        with move_form.line_ids.edit(2) as line_form:
+            # Reset field except the discount that becomes 100%.
+            # /!\ The modification is made on the accounting tab.
+            line_form.quantity = 1
+            line_form.discount = 100
+            line_form.price_unit = 1000
+        move_form.save()
+
+        self.assertInvoiceValues(self.invoice, [
+            {
+                **self.product_line_vals_1,
+                'discount': 100.0,
+                'price_subtotal': 0.0,
+                'price_total': 0.0,
+                'amount_currency': 0.0,
+                'debit': 0.0,
+            },
+            self.product_line_vals_2,
+            {
+                **self.tax_line_vals_1,
+                'price_unit': 30.0,
+                'price_subtotal': 30.0,
+                'price_total': 30.0,
+                'amount_currency': 30.0,
+                'debit': 30.0,
+            },
+            self.tax_line_vals_2,
+            {
+                **self.term_line_vals_1,
+                'price_unit': -260.0,
+                'price_subtotal': -260.0,
+                'price_total': -260.0,
+                'amount_currency': -260.0,
+                'credit': 260.0,
+            },
+        ], {
+            **self.move_vals,
+            'amount_untaxed': 200.0,
+            'amount_tax': 60.0,
+            'amount_total': 260.0,
+        })
+
+    def test_out_refund_line_onchange_accounting_fields_1(self):
+        move_form = Form(self.invoice)
+        with move_form.line_ids.edit(2) as line_form:
+            # Custom debit on the first product line.
+            line_form.debit = 3000
+        with move_form.line_ids.edit(3) as line_form:
+            # Custom credit on the second product line. Credit should be reset by onchange.
+            # /!\ It's a negative line.
+            line_form.credit = 500
+        with move_form.line_ids.edit(0) as line_form:
+            # Custom debit on the first tax line.
+            line_form.debit = 800
+        with move_form.line_ids.edit(4) as line_form:
+            # Custom debit on the second tax line.
+            line_form.debit = 250
+        move_form.save()
+
+        self.assertInvoiceValues(self.invoice, [
+            {
+                **self.product_line_vals_1,
+                'price_unit': 3000.0,
+                'price_subtotal': 3000.0,
+                'price_total': 3450.0,
+                'amount_currency': 3000.0,
+                'debit': 3000.0,
+            },
+            {
+                **self.product_line_vals_2,
+                'price_unit': -500.0,
+                'price_subtotal': -500.0,
+                'price_total': -650.0,
+                'amount_currency': -500.0,
+                'debit': 0.0,
+                'credit': 500.0,
+            },
+            {
+                **self.tax_line_vals_1,
+                'price_unit': 800.0,
+                'price_subtotal': 800.0,
+                'price_total': 800.0,
+                'amount_currency': 800.0,
+                'debit': 800.0,
+            },
+            {
+                **self.tax_line_vals_2,
+                'price_unit': 250.0,
+                'price_subtotal': 250.0,
+                'price_total': 250.0,
+                'amount_currency': 250.0,
+                'debit': 250.0,
+            },
+            {
+                **self.term_line_vals_1,
+                'price_unit': -3550.0,
+                'price_subtotal': -3550.0,
+                'price_total': -3550.0,
+                'amount_currency': -3550.0,
+                'credit': 3550.0,
+            },
+        ], {
+            **self.move_vals,
+            'amount_untaxed': 2500.0,
+            'amount_tax': 1050.0,
+            'amount_total': 3550.0,
+        })
+
+    def test_out_refund_line_onchange_partner_1(self):
+        move_form = Form(self.invoice)
+        move_form.partner_id = self.partner_b
+        move_form.payment_reference = 'turlututu'
+        move_form.save()
+
+        self.assertInvoiceValues(self.invoice, [
+            {
+                **self.product_line_vals_1,
+                'partner_id': self.partner_b.id,
+            },
+            {
+                **self.product_line_vals_2,
+                'partner_id': self.partner_b.id,
+            },
+            {
+                **self.tax_line_vals_1,
+                'partner_id': self.partner_b.id,
+            },
+            {
+                **self.tax_line_vals_2,
+                'partner_id': self.partner_b.id,
+            },
+            {
+                **self.term_line_vals_1,
+                'name': 'turlututu',
+                'partner_id': self.partner_b.id,
+                'account_id': self.partner_b.property_account_receivable_id.id,
+                'price_unit': -987.0,
+                'price_subtotal': -987.0,
+                'price_total': -987.0,
+                'amount_currency': -987.0,
+                'credit': 987.0,
+                'date_maturity': fields.Date.from_string('2019-02-28'),
+            },
+            {
+                **self.term_line_vals_1,
+                'name': 'turlututu',
+                'partner_id': self.partner_b.id,
+                'account_id': self.partner_b.property_account_receivable_id.id,
+                'price_unit': -423.0,
+                'price_subtotal': -423.0,
+                'price_total': -423.0,
+                'amount_currency': -423.0,
+                'credit': 423.0,
+            },
+        ], {
+            **self.move_vals,
+            'partner_id': self.partner_b.id,
+            'payment_reference': 'turlututu',
+            'fiscal_position_id': self.fiscal_pos_a.id,
+            'invoice_payment_term_id': self.pay_terms_b.id,
+            'amount_untaxed': 1200.0,
+            'amount_tax': 210.0,
+            'amount_total': 1410.0,
+        })
+
+        # Remove lines and recreate them to apply the fiscal position.
+        move_form = Form(self.invoice)
+        move_form.invoice_line_ids.remove(0)
+        move_form.invoice_line_ids.remove(0)
+        with move_form.invoice_line_ids.new() as line_form:
+            line_form.product_id = self.product_a
+        with move_form.invoice_line_ids.new() as line_form:
+            line_form.product_id = self.product_b
+        move_form.save()
+
+        self.assertInvoiceValues(self.invoice, [
+            {
+                **self.product_line_vals_1,
+                'account_id': self.product_b.property_account_income_id.id,
+                'partner_id': self.partner_b.id,
+                'tax_ids': self.tax_sale_b.ids,
+            },
+            {
+                **self.product_line_vals_2,
+                'partner_id': self.partner_b.id,
+                'price_total': 230.0,
+                'tax_ids': self.tax_sale_b.ids,
+            },
+            {
+                **self.tax_line_vals_1,
+                'name': self.tax_sale_b.name,
+                'partner_id': self.partner_b.id,
+                'tax_line_id': self.tax_sale_b.id,
+            },
+            {
+                **self.term_line_vals_1,
+                'name': 'turlututu',
+                'account_id': self.partner_b.property_account_receivable_id.id,
+                'partner_id': self.partner_b.id,
+                'price_unit': -966.0,
+                'price_subtotal': -966.0,
+                'price_total': -966.0,
+                'amount_currency': -966.0,
+                'credit': 966.0,
+                'date_maturity': fields.Date.from_string('2019-02-28'),
+            },
+            {
+                **self.term_line_vals_1,
+                'name': 'turlututu',
+                'account_id': self.partner_b.property_account_receivable_id.id,
+                'partner_id': self.partner_b.id,
+                'price_unit': -414.0,
+                'price_subtotal': -414.0,
+                'price_total': -414.0,
+                'amount_currency': -414.0,
+                'credit': 414.0,
+            },
+        ], {
+            **self.move_vals,
+            'partner_id': self.partner_b.id,
+            'payment_reference': 'turlututu',
+            'fiscal_position_id': self.fiscal_pos_a.id,
+            'invoice_payment_term_id': self.pay_terms_b.id,
+            'amount_untaxed': 1200.0,
+            'amount_tax': 180.0,
+            'amount_total': 1380.0,
+        })
+
+    def test_out_refund_line_onchange_taxes_1(self):
+        move_form = Form(self.invoice)
+        with move_form.invoice_line_ids.edit(0) as line_form:
+            line_form.price_unit = 1200
+            line_form.tax_ids.add(self.tax_armageddon)
+        move_form.save()
+
+        child_tax_1 = self.tax_armageddon.children_tax_ids[0]
+        child_tax_2 = self.tax_armageddon.children_tax_ids[1]
+
+        self.assertInvoiceValues(self.invoice, [
+            {
+                **self.product_line_vals_1,
+                'price_unit': 1200.0,
+                'price_subtotal': 1000.0,
+                'price_total': 1470.0,
+                'tax_ids': (self.tax_sale_a + self.tax_armageddon).ids,
+                'tax_exigible': False,
+            },
+            self.product_line_vals_2,
+            self.tax_line_vals_1,
+            self.tax_line_vals_2,
+            {
+                'name': child_tax_1.name,
+                'product_id': False,
+                'account_id': self.company_data['default_account_tax_sale'].id,
+                'partner_id': self.partner_a.id,
+                'product_uom_id': False,
+                'quantity': 1.0,
+                'discount': 0.0,
+                'price_unit': 80.0,
+                'price_subtotal': 80.0,
+                'price_total': 88.0,
+                'tax_ids': child_tax_2.ids,
+                'tax_line_id': child_tax_1.id,
+                'currency_id': self.company_data['currency'].id,
+                'amount_currency': 80.0,
+                'debit': 80.0,
+                'credit': 0.0,
+                'date_maturity': False,
+                'tax_exigible': False,
+            },
+            {
+                'name': child_tax_1.name,
+                'product_id': False,
+                'account_id': self.company_data['default_account_revenue'].id,
+                'partner_id': self.partner_a.id,
+                'product_uom_id': False,
+                'quantity': 1.0,
+                'discount': 0.0,
+                'price_unit': 120.0,
+                'price_subtotal': 120.0,
+                'price_total': 132.0,
+                'tax_ids': child_tax_2.ids,
+                'tax_line_id': child_tax_1.id,
+                'currency_id': self.company_data['currency'].id,
+                'amount_currency': 120.0,
+                'debit': 120.0,
+                'credit': 0.0,
+                'date_maturity': False,
+                'tax_exigible': False,
+            },
+            {
+                'name': child_tax_2.name,
+                'product_id': False,
+                'account_id': child_tax_2.cash_basis_transition_account_id.id,
+                'partner_id': self.partner_a.id,
+                'product_uom_id': False,
+                'quantity': 1.0,
+                'discount': 0.0,
+                'price_unit': 120.0,
+                'price_subtotal': 120.0,
+                'price_total': 120.0,
+                'tax_ids': [],
+                'tax_line_id': child_tax_2.id,
+                'currency_id': self.company_data['currency'].id,
+                'amount_currency': 120.0,
+                'debit': 120.0,
+                'credit': 0.0,
+                'date_maturity': False,
+                'tax_exigible': False,
+            },
+            {
+                **self.term_line_vals_1,
+                'price_unit': -1730.0,
+                'price_subtotal': -1730.0,
+                'price_total': -1730.0,
+                'amount_currency': -1730.0,
+                'credit': 1730.0,
+            },
+        ], {
+            **self.move_vals,
+            'amount_untaxed': 1200.0,
+            'amount_tax': 530.0,
+            'amount_total': 1730.0,
+        })
+
+    def test_out_refund_line_onchange_cash_rounding_1(self):
+        move_form = Form(self.invoice)
+        # Add a cash rounding having 'add_invoice_line'.
+        move_form.invoice_cash_rounding_id = self.cash_rounding_a
+        move_form.save()
+
+        # The cash rounding does nothing as the total is already rounded.
+        self.assertInvoiceValues(self.invoice, [
+            self.product_line_vals_1,
+            self.product_line_vals_2,
+            self.tax_line_vals_1,
+            self.tax_line_vals_2,
+            self.term_line_vals_1,
+        ], self.move_vals)
+
+        move_form = Form(self.invoice)
+        with move_form.invoice_line_ids.edit(0) as line_form:
+            line_form.price_unit = 999.99
+        move_form.save()
+
+        self.assertInvoiceValues(self.invoice, [
+            {
+                'name': 'add_invoice_line',
+                'product_id': False,
+                'account_id': self.cash_rounding_a.loss_account_id.id,
+                'partner_id': self.partner_a.id,
+                'product_uom_id': False,
+                'quantity': 1.0,
+                'discount': 0.0,
+                'price_unit': 0.01,
+                'price_subtotal': 0.01,
+                'price_total': 0.01,
+                'tax_ids': [],
+                'tax_line_id': False,
+                'currency_id': self.company_data['currency'].id,
+                'amount_currency': 0.01,
+                'debit': 0.01,
+                'credit': 0.0,
+                'date_maturity': False,
+                'tax_exigible': True,
+            },
+            {
+                **self.product_line_vals_1,
+                'price_unit': 999.99,
+                'price_subtotal': 999.99,
+                'price_total': 1149.99,
+                'amount_currency': 999.99,
+                'debit': 999.99,
+            },
+            self.product_line_vals_2,
+            self.tax_line_vals_1,
+            self.tax_line_vals_2,
+            self.term_line_vals_1,
+        ], self.move_vals)
+
+        move_form = Form(self.invoice)
+        # Change the cash rounding to one having 'biggest_tax'.
+        move_form.invoice_cash_rounding_id = self.cash_rounding_b
+        move_form.save()
+
+        self.assertInvoiceValues(self.invoice, [
+            {
+                **self.product_line_vals_1,
+                'price_unit': 999.99,
+                'price_subtotal': 999.99,
+                'price_total': 1149.99,
+                'amount_currency': 999.99,
+                'debit': 999.99,
+            },
+            self.product_line_vals_2,
+            self.tax_line_vals_1,
+            self.tax_line_vals_2,
+            {
+                'name': '%s (rounding)' % self.tax_sale_a.name,
+                'product_id': False,
+                'account_id': self.company_data['default_account_tax_sale'].id,
+                'partner_id': self.partner_a.id,
+                'product_uom_id': False,
+                'quantity': 1.0,
+                'discount': 0.0,
+                'price_unit': -0.04,
+                'price_subtotal': -0.04,
+                'price_total': -0.04,
+                'tax_ids': [],
+                'tax_line_id': self.tax_sale_a.id,
+                'currency_id': self.company_data['currency'].id,
+                'amount_currency': -0.04,
+                'debit': 0.0,
+                'credit': 0.04,
+                'date_maturity': False,
+                'tax_exigible': True,
+            },
+            {
+                **self.term_line_vals_1,
+                'price_unit': -1409.95,
+                'price_subtotal': -1409.95,
+                'price_total': -1409.95,
+                'amount_currency': -1409.95,
+                'credit': 1409.95,
+            },
+        ], {
+            **self.move_vals,
+            'amount_untaxed': 1199.99,
+            'amount_tax': 209.96,
+            'amount_total': 1409.95,
+        })
+
+    def test_out_refund_line_onchange_currency_1(self):
+        move_form = Form(self.invoice)
+        move_form.currency_id = self.currency_data['currency']
+        move_form.save()
+
+        self.assertInvoiceValues(self.invoice, [
+            {
+                **self.product_line_vals_1,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': 1000.0,
+                'debit': 500.0,
+            },
+            {
+                **self.product_line_vals_2,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': 200.0,
+                'debit': 100.0,
+            },
+            {
+                **self.tax_line_vals_1,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': 180.0,
+                'debit': 90.0,
+            },
+            {
+                **self.tax_line_vals_2,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': 30.0,
+                'debit': 15.0,
+            },
+            {
+                **self.term_line_vals_1,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': -1410.0,
+                'credit': 705.0,
+            },
+        ], {
+            **self.move_vals,
+            'currency_id': self.currency_data['currency'].id,
+        })
+
+        move_form = Form(self.invoice)
+        # Change the date to get another rate: 1/3 instead of 1/2.
+        move_form.date = fields.Date.from_string('2016-01-01')
+        move_form.save()
+
+        self.assertInvoiceValues(self.invoice, [
+            {
+                **self.product_line_vals_1,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': 1000.0,
+                'debit': 333.33,
+            },
+            {
+                **self.product_line_vals_2,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': 200.0,
+                'debit': 66.67,
+            },
+            {
+                **self.tax_line_vals_1,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': 180.0,
+                'debit': 60.0,
+            },
+            {
+                **self.tax_line_vals_2,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': 30.0,
+                'debit': 10.0,
+            },
+            {
+                **self.term_line_vals_1,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': -1410.0,
+                'credit': 470.0,
+            },
+        ], {
+            **self.move_vals,
+            'currency_id': self.currency_data['currency'].id,
+            'date': fields.Date.from_string('2016-01-01'),
+        })
+
+        move_form = Form(self.invoice)
+        with move_form.invoice_line_ids.edit(0) as line_form:
+            # 0.045 * 0.1 = 0.0045. As the foreign currency has a 0.001 rounding,
+            # the result should be 0.005 after rounding.
+            line_form.quantity = 0.1
+            line_form.price_unit = 0.045
+        move_form.save()
+
+        self.assertInvoiceValues(self.invoice, [
+            {
+                **self.product_line_vals_1,
+                'quantity': 0.1,
+                'price_unit': 0.05,
+                'price_subtotal': 0.005,
+                'price_total': 0.006,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': 0.005,
+                'debit': 0.0,
+            },
+            {
+                **self.product_line_vals_2,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': 200.0,
+                'debit': 66.67,
+            },
+            {
+                **self.tax_line_vals_1,
+                'price_unit': 30.0,
+                'price_subtotal': 30.001,
+                'price_total': 30.001,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': 30.001,
+                'debit': 10.0,
+            },
+            {
+                **self.tax_line_vals_2,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': 30.0,
+                'debit': 10.0,
+            },
+            {
+                **self.term_line_vals_1,
+                'currency_id': self.currency_data['currency'].id,
+                'price_unit': -260.01,
+                'price_subtotal': -260.006,
+                'price_total': -260.006,
+                'amount_currency': -260.006,
+                'credit': 86.67,
+            },
+        ], {
+            **self.move_vals,
+            'currency_id': self.currency_data['currency'].id,
+            'date': fields.Date.from_string('2016-01-01'),
+            'amount_untaxed': 200.005,
+            'amount_tax': 60.001,
+            'amount_total': 260.006,
+        })
+
+        # Exit the multi-currencies.
+        move_form = Form(self.invoice)
+        move_form.currency_id = self.company_data['currency']
+        move_form.save()
+
+        self.assertInvoiceValues(self.invoice, [
+            {
+                **self.product_line_vals_1,
+                'quantity': 0.1,
+                'price_unit': 0.05,
+                'price_subtotal': 0.01,
+                'price_total': 0.01,
+                'amount_currency': 0.01,
+                'debit': 0.01,
+            },
+            self.product_line_vals_2,
+            {
+                **self.tax_line_vals_1,
+                'price_unit': 30.0,
+                'price_subtotal': 30.0,
+                'price_total': 30.0,
+                'amount_currency': 30.0,
+                'debit': 30.0,
+            },
+            self.tax_line_vals_2,
+            {
+                **self.term_line_vals_1,
+                'price_unit': -260.01,
+                'price_subtotal': -260.01,
+                'price_total': -260.01,
+                'amount_currency': -260.01,
+                'credit': 260.01,
+            },
+        ], {
+            **self.move_vals,
+            'currency_id': self.company_data['currency'].id,
+            'date': fields.Date.from_string('2016-01-01'),
+            'amount_untaxed': 200.01,
+            'amount_tax': 60.0,
+            'amount_total': 260.01,
+        })
+
+    def test_out_refund_create_1(self):
+        # Test creating an account_move with the least information.
+        move = self.env['account.move'].create({
+            'move_type': 'out_refund',
+            'partner_id': self.partner_a.id,
+            'invoice_date': fields.Date.from_string('2019-01-01'),
+            'currency_id': self.currency_data['currency'].id,
+            'invoice_payment_term_id': self.pay_terms_a.id,
+            'invoice_line_ids': [
+                (0, None, self.product_line_vals_1),
+                (0, None, self.product_line_vals_2),
+            ]
+        })
+
+        self.assertInvoiceValues(move, [
+            {
+                **self.product_line_vals_1,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': 1000.0,
+                'debit': 500.0,
+            },
+            {
+                **self.product_line_vals_2,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': 200.0,
+                'debit': 100.0,
+            },
+            {
+                **self.tax_line_vals_1,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': 180.0,
+                'debit': 90.0,
+            },
+            {
+                **self.tax_line_vals_2,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': 30.0,
+                'debit': 15.0,
+            },
+            {
+                **self.term_line_vals_1,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': -1410.0,
+                'credit': 705.0,
+            },
+        ], {
+            **self.move_vals,
+            'currency_id': self.currency_data['currency'].id,
+        })
+
+    def test_out_refund_write_1(self):
+        # Test creating an account_move with the least information.
+        move = self.env['account.move'].create({
+            'move_type': 'out_refund',
+            'partner_id': self.partner_a.id,
+            'invoice_date': fields.Date.from_string('2019-01-01'),
+            'currency_id': self.currency_data['currency'].id,
+            'invoice_payment_term_id': self.pay_terms_a.id,
+            'invoice_line_ids': [
+                (0, None, self.product_line_vals_1),
+            ]
+        })
+        move.write({
+            'invoice_line_ids': [
+                (0, None, self.product_line_vals_2),
+            ]
+        })
+
+        self.assertInvoiceValues(move, [
+            {
+                **self.product_line_vals_1,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': 1000.0,
+                'debit': 500.0,
+            },
+            {
+                **self.product_line_vals_2,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': 200.0,
+                'debit': 100.0,
+            },
+            {
+                **self.tax_line_vals_1,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': 180.0,
+                'debit': 90.0,
+            },
+            {
+                **self.tax_line_vals_2,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': 30.0,
+                'debit': 15.0,
+            },
+            {
+                **self.term_line_vals_1,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': -1410.0,
+                'credit': 705.0,
+            },
+        ], {
+            **self.move_vals,
+            'currency_id': self.currency_data['currency'].id,
+        })
diff --git a/addons/account/tests/test_account_move_partner_count.py b/addons/account/tests/test_account_move_partner_count.py
new file mode 100644
index 00000000..88eab61d
--- /dev/null
+++ b/addons/account/tests/test_account_move_partner_count.py
@@ -0,0 +1,29 @@
+# -*- coding: utf-8 -*-
+from odoo.addons.account.tests.common import AccountTestInvoicingCommon
+
+from odoo.tests import tagged
+
+
+@tagged('post_install', '-at_install')
+class TestAccountMovePartnerCount(AccountTestInvoicingCommon):
+
+    def test_account_move_count(self):
+        self.env['account.move'].create([
+            {
+                'move_type': 'out_invoice',
+                'date': '2017-01-01',
+                'invoice_date': '2017-01-01',
+                'partner_id': self.partner_a.id,
+                'invoice_line_ids': [(0, 0, {'name': 'aaaa', 'price_unit': 100.0})],
+            },
+            {
+                'move_type': 'in_invoice',
+                'date': '2017-01-01',
+                'invoice_date': '2017-01-01',
+                'partner_id': self.partner_a.id,
+                'invoice_line_ids': [(0, 0, {'name': 'aaaa', 'price_unit': 100.0})],
+            },
+        ]).action_post()
+
+        self.assertEqual(self.partner_a.supplier_rank, 1)
+        self.assertEqual(self.partner_a.customer_rank, 1)
diff --git a/addons/account/tests/test_account_move_payments_widget.py b/addons/account/tests/test_account_move_payments_widget.py
new file mode 100644
index 00000000..b4a49515
--- /dev/null
+++ b/addons/account/tests/test_account_move_payments_widget.py
@@ -0,0 +1,184 @@
+# -*- coding: utf-8 -*-
+from odoo.addons.account.tests.common import AccountTestInvoicingCommon
+from odoo.tests import tagged
+
+import json
+
+
+@tagged('post_install', '-at_install')
+class TestAccountMovePaymentsWidget(AccountTestInvoicingCommon):
+
+    @classmethod
+    def setUpClass(cls, chart_template_ref=None):
+        super().setUpClass(chart_template_ref=chart_template_ref)
+
+        cls.receivable_account = cls.company_data['default_account_receivable']
+        cls.payable_account = cls.company_data['default_account_payable']
+
+        cls.currency_data_2 = cls.setup_multi_currency_data(default_values={
+            'name': 'Stars',
+            'symbol': '☆',
+            'currency_unit_label': 'Stars',
+            'currency_subunit_label': 'Little Stars',
+        }, rate2016=6.0, rate2017=4.0)
+
+        cls.curr_1 = cls.company_data['currency']
+        cls.curr_2 = cls.currency_data['currency']
+        cls.curr_3 = cls.currency_data_2['currency']
+
+        cls.payment_2016_curr_1 = cls.env['account.move'].create({
+            'date': '2016-01-01',
+            'line_ids': [
+                (0, 0, {'debit': 0.0,       'credit': 500.0,    'amount_currency': -500.0,  'currency_id': cls.curr_1.id,   'account_id': cls.receivable_account.id,    'partner_id': cls.partner_a.id}),
+                (0, 0, {'debit': 500.0,     'credit': 0.0,      'amount_currency': 500.0,   'currency_id': cls.curr_1.id,   'account_id': cls.payable_account.id,       'partner_id': cls.partner_a.id}),
+            ],
+        })
+        cls.payment_2016_curr_1.action_post()
+
+        cls.payment_2016_curr_2 = cls.env['account.move'].create({
+            'date': '2016-01-01',
+            'line_ids': [
+                (0, 0, {'debit': 0.0,       'credit': 500.0,    'amount_currency': -1550.0, 'currency_id': cls.curr_2.id,   'account_id': cls.receivable_account.id,    'partner_id': cls.partner_a.id}),
+                (0, 0, {'debit': 500.0,     'credit': 0.0,      'amount_currency': 1550.0,  'currency_id': cls.curr_2.id,   'account_id': cls.payable_account.id,       'partner_id': cls.partner_a.id}),
+            ],
+        })
+        cls.payment_2016_curr_2.action_post()
+
+        cls.payment_2017_curr_2 = cls.env['account.move'].create({
+            'date': '2017-01-01',
+            'line_ids': [
+                (0, 0, {'debit': 0.0,       'credit': 500.0,    'amount_currency': -950.0, 'currency_id': cls.curr_2.id,   'account_id': cls.receivable_account.id,    'partner_id': cls.partner_a.id}),
+                (0, 0, {'debit': 500.0,     'credit': 0.0,      'amount_currency': 950.0,  'currency_id': cls.curr_2.id,   'account_id': cls.payable_account.id,       'partner_id': cls.partner_a.id}),
+            ],
+        })
+        cls.payment_2017_curr_2.action_post()
+
+        cls.payment_2016_curr_3 = cls.env['account.move'].create({
+            'date': '2016-01-01',
+            'line_ids': [
+                (0, 0, {'debit': 0.0,       'credit': 500.0,    'amount_currency': -3050.0, 'currency_id': cls.curr_3.id,   'account_id': cls.receivable_account.id,    'partner_id': cls.partner_a.id}),
+                (0, 0, {'debit': 500.0,     'credit': 0.0,      'amount_currency': 3050.0,  'currency_id': cls.curr_3.id,   'account_id': cls.payable_account.id,       'partner_id': cls.partner_a.id}),
+            ],
+        })
+        cls.payment_2016_curr_3.action_post()
+
+        cls.payment_2017_curr_3 = cls.env['account.move'].create({
+            'date': '2017-01-01',
+            'line_ids': [
+                (0, 0, {'debit': 0.0,       'credit': 500.0,    'amount_currency': -1950.0, 'currency_id': cls.curr_3.id,   'account_id': cls.receivable_account.id,    'partner_id': cls.partner_a.id}),
+                (0, 0, {'debit': 500.0,     'credit': 0.0,      'amount_currency': 1950.0,  'currency_id': cls.curr_3.id,   'account_id': cls.payable_account.id,       'partner_id': cls.partner_a.id}),
+            ],
+        })
+        cls.payment_2017_curr_3.action_post()
+
+    # -------------------------------------------------------------------------
+    # HELPERS
+    # -------------------------------------------------------------------------
+
+    def _test_all_outstanding_payments(self, invoice, expected_amounts):
+        ''' Check the outstanding payments widget before/after the reconciliation.
+        :param invoice:             An account.move record.
+        :param expected_amounts:    A map <move_id> -> <amount>
+        '''
+
+        # Check suggested outstanding payments.
+        to_reconcile_payments_widget_vals = json.loads(invoice.invoice_outstanding_credits_debits_widget)
+
+        self.assertTrue(to_reconcile_payments_widget_vals)
+
+        current_amounts = {vals['move_id']: vals['amount'] for vals in to_reconcile_payments_widget_vals['content']}
+        self.assertDictEqual(current_amounts, expected_amounts)
+
+        # Reconcile
+        pay_term_lines = invoice.line_ids\
+                .filtered(lambda line: line.account_id.user_type_id.type in ('receivable', 'payable'))
+        to_reconcile = self.env['account.move'].browse(list(current_amounts.keys()))\
+            .line_ids\
+            .filtered(lambda line: line.account_id == pay_term_lines.account_id)
+        (pay_term_lines + to_reconcile).reconcile()
+
+        # Check payments after reconciliation.
+        reconciled_payments_widget_vals = json.loads(invoice.invoice_payments_widget)
+
+        self.assertTrue(reconciled_payments_widget_vals)
+
+        current_amounts = {vals['move_id']: vals['amount'] for vals in reconciled_payments_widget_vals['content']}
+        self.assertDictEqual(current_amounts, expected_amounts)
+
+    # -------------------------------------------------------------------------
+    # TESTS
+    # -------------------------------------------------------------------------
+
+    def test_outstanding_payments_single_currency(self):
+        ''' Test the outstanding payments widget on invoices having the same currency
+        as the company one.
+        '''
+
+        # Customer invoice of 2500.0 in curr_1.
+        out_invoice = self.env['account.move'].create({
+            'move_type': 'out_invoice',
+            'date': '2017-01-01',
+            'invoice_date': '2017-01-01',
+            'partner_id': self.partner_a.id,
+            'currency_id': self.curr_1.id,
+            'invoice_line_ids': [(0, 0, {'name': '/', 'price_unit': 2500.0})],
+        })
+        out_invoice.action_post()
+
+        # Vendor bill of 2500.0 in curr_1.
+        in_invoice = self.env['account.move'].create({
+            'move_type': 'in_invoice',
+            'date': '2017-01-01',
+            'invoice_date': '2017-01-01',
+            'partner_id': self.partner_a.id,
+            'currency_id': self.curr_1.id,
+            'invoice_line_ids': [(0, 0, {'name': '/', 'price_unit': 2500.0})],
+        })
+        in_invoice.action_post()
+
+        expected_amounts = {
+            self.payment_2016_curr_1.id: 500.0,
+            self.payment_2016_curr_2.id: 500.0,
+            self.payment_2017_curr_2.id: 500.0,
+            self.payment_2016_curr_3.id: 500.0,
+            self.payment_2017_curr_3.id: 500.0,
+        }
+
+        self._test_all_outstanding_payments(out_invoice, expected_amounts)
+        self._test_all_outstanding_payments(in_invoice, expected_amounts)
+
+    def test_outstanding_payments_foreign_currency(self):
+        ''' Test the outstanding payments widget on invoices having a foreign currency. '''
+
+        # Customer invoice of 2500.0 in curr_1.
+        out_invoice = self.env['account.move'].create({
+            'move_type': 'out_invoice',
+            'date': '2017-01-01',
+            'invoice_date': '2017-01-01',
+            'partner_id': self.partner_a.id,
+            'currency_id': self.curr_2.id,
+            'invoice_line_ids': [(0, 0, {'name': '/', 'price_unit': 7500.0})],
+        })
+        out_invoice.action_post()
+
+        # Vendor bill of 2500.0 in curr_1.
+        in_invoice = self.env['account.move'].create({
+            'move_type': 'in_invoice',
+            'date': '2017-01-01',
+            'invoice_date': '2017-01-01',
+            'partner_id': self.partner_a.id,
+            'currency_id': self.curr_2.id,
+            'invoice_line_ids': [(0, 0, {'name': '/', 'price_unit': 7500.0})],
+        })
+        in_invoice.action_post()
+
+        expected_amounts = {
+            self.payment_2016_curr_1.id: 1500.0,
+            self.payment_2016_curr_2.id: 1550.0,
+            self.payment_2017_curr_2.id: 950.0,
+            self.payment_2016_curr_3.id: 1500.0,
+            self.payment_2017_curr_3.id: 1000.0,
+        }
+
+        self._test_all_outstanding_payments(out_invoice, expected_amounts)
+        self._test_all_outstanding_payments(in_invoice, expected_amounts)
diff --git a/addons/account/tests/test_account_move_reconcile.py b/addons/account/tests/test_account_move_reconcile.py
new file mode 100644
index 00000000..140d97d0
--- /dev/null
+++ b/addons/account/tests/test_account_move_reconcile.py
@@ -0,0 +1,2457 @@
+# -*- coding: utf-8 -*-
+from odoo.addons.account.tests.common import AccountTestInvoicingCommon
+from odoo.tests import tagged
+from odoo.tests.common import Form
+from odoo import fields
+
+
+@tagged('post_install', '-at_install')
+class TestAccountMoveReconcile(AccountTestInvoicingCommon):
+    ''' Tests about the account.partial.reconcile model, not the reconciliation itself but mainly the computation of
+    the residual amounts on account.move.line.
+    '''
+
+    @classmethod
+    def setUpClass(cls, chart_template_ref=None):
+        super().setUpClass(chart_template_ref=chart_template_ref)
+
+        cls.extra_receivable_account_1 = cls.copy_account(cls.company_data['default_account_receivable'])
+        cls.extra_receivable_account_2 = cls.copy_account(cls.company_data['default_account_receivable'])
+        cls.extra_payable_account_1 = cls.copy_account(cls.company_data['default_account_payable'])
+        cls.extra_payable_account_2 = cls.copy_account(cls.company_data['default_account_payable'])
+
+        # ==== Multi-currency setup ====
+
+        cls.currency_data_2 = cls.setup_multi_currency_data(default_values={
+            'name': 'Diamond',
+            'symbol': '💎',
+            'currency_unit_label': 'Diamond',
+            'currency_subunit_label': 'Carbon',
+        }, rate2016=6.0, rate2017=4.0)
+
+        # ==== Cash Basis Taxes setup ====
+
+        cls.cash_basis_base_account = cls.env['account.account'].create({
+            'code': 'cash_basis_base_account',
+            'name': 'cash_basis_base_account',
+            'user_type_id': cls.env.ref('account.data_account_type_revenue').id,
+            'company_id': cls.company_data['company'].id,
+        })
+        cls.company_data['company'].account_cash_basis_base_account_id = cls.cash_basis_base_account
+
+        cls.cash_basis_transfer_account = cls.env['account.account'].create({
+            'code': 'cash_basis_transfer_account',
+            'name': 'cash_basis_transfer_account',
+            'user_type_id': cls.env.ref('account.data_account_type_revenue').id,
+            'company_id': cls.company_data['company'].id,
+        })
+
+        cls.tax_account_1 = cls.env['account.account'].create({
+            'code': 'tax_account_1',
+            'name': 'tax_account_1',
+            'user_type_id': cls.env.ref('account.data_account_type_revenue').id,
+            'company_id': cls.company_data['company'].id,
+        })
+
+        cls.tax_account_2 = cls.env['account.account'].create({
+            'code': 'tax_account_2',
+            'name': 'tax_account_2',
+            'user_type_id': cls.env.ref('account.data_account_type_revenue').id,
+            'company_id': cls.company_data['company'].id,
+        })
+
+        cls.fake_country = cls.env['res.country'].create({
+            'name': "The Island of the Fly",
+            'code': 'YY',
+        })
+
+        cls.tax_tags = cls.env['account.account.tag'].create({
+            'name': 'tax_tag_%s' % str(i),
+            'applicability': 'taxes',
+            'country_id': cls.fake_country.id,
+        } for i in range(8))
+
+        cls.cash_basis_tax_a_third_amount = cls.env['account.tax'].create({
+            'name': 'tax_1',
+            'amount': 33.3333,
+            'company_id': cls.company_data['company'].id,
+            'cash_basis_transition_account_id': cls.cash_basis_transfer_account.id,
+            'tax_exigibility': 'on_payment',
+            'invoice_repartition_line_ids': [
+                (0, 0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'base',
+                    'tag_ids': [(6, 0, cls.tax_tags[0].ids)],
+                }),
+
+                (0, 0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'tax',
+                    'account_id': cls.tax_account_1.id,
+                    'tag_ids': [(6, 0, cls.tax_tags[1].ids)],
+                }),
+            ],
+            'refund_repartition_line_ids': [
+                (0, 0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'base',
+                    'tag_ids': [(6, 0, cls.tax_tags[2].ids)],
+                }),
+
+                (0, 0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'tax',
+                    'account_id': cls.tax_account_1.id,
+                    'tag_ids': [(6, 0, cls.tax_tags[3].ids)],
+                }),
+            ],
+        })
+
+        cls.cash_basis_tax_tiny_amount = cls.env['account.tax'].create({
+            'name': 'cash_basis_tax_tiny_amount',
+            'amount': 0.0001,
+            'company_id': cls.company_data['company'].id,
+            'cash_basis_transition_account_id': cls.cash_basis_transfer_account.id,
+            'tax_exigibility': 'on_payment',
+            'invoice_repartition_line_ids': [
+                (0, 0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'base',
+                    'tag_ids': [(6, 0, cls.tax_tags[4].ids)],
+                }),
+
+                (0, 0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'tax',
+                    'account_id': cls.tax_account_2.id,
+                    'tag_ids': [(6, 0, cls.tax_tags[5].ids)],
+                }),
+            ],
+            'refund_repartition_line_ids': [
+                (0, 0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'base',
+                    'tag_ids': [(6, 0, cls.tax_tags[6].ids)],
+                }),
+
+                (0, 0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'tax',
+                    'account_id': cls.tax_account_2.id,
+                    'tag_ids': [(6, 0, cls.tax_tags[7].ids)],
+                }),
+            ],
+        })
+
+    # -------------------------------------------------------------------------
+    # HELPERS
+    # -------------------------------------------------------------------------
+
+    def assertFullReconcile(self, full_reconcile, lines):
+        exchange_difference_move = full_reconcile.exchange_move_id
+        partials = lines.mapped('matched_debit_ids') + lines.mapped('matched_credit_ids')
+
+        if full_reconcile.exchange_move_id:
+            lines += exchange_difference_move.line_ids.filtered(lambda line: line.account_id == lines[0].account_id)
+
+        # Use sets to not depend of the order.
+        self.assertEqual(set(full_reconcile.partial_reconcile_ids), set(partials))
+        self.assertEqual(set(full_reconcile.reconciled_line_ids), set(lines))
+
+        # Ensure there is no residual amount left.
+        self.assertRecordValues(lines, [{
+            'amount_residual': 0.0,
+            'amount_residual_currency': 0.0,
+            'reconciled': bool(line.account_id.reconcile),
+        } for line in lines])
+
+    def assertPartialReconcile(self, partials, expected_vals_list):
+        partials = partials.sorted(lambda part: (
+            part.amount,
+            part.debit_amount_currency,
+            part.credit_amount_currency,
+        ))
+        self.assertRecordValues(partials, expected_vals_list)
+
+    def assertAmountsGroupByAccount(self, amount_per_account):
+        expected_values = {account.id: (account, balance, amount_currency) for account, balance, amount_currency in amount_per_account}
+
+        if not expected_values:
+            return
+
+        self.cr.execute('''
+            SELECT
+                line.account_id,
+                COALESCE(SUM(line.balance), 0.0)            AS total_balance,
+                COALESCE(SUM(line.amount_currency), 0.0)    AS total_amount_currency
+            FROM account_move_line line
+            WHERE line.account_id IN %s
+            GROUP BY line.account_id
+        ''', [tuple(expected_values.keys())])
+        for account_id, total_balance, total_amount_currency in self.cr.fetchall():
+            account, expected_balance, expected_amount_currency = expected_values[account_id]
+            self.assertEqual(
+                total_balance,
+                expected_balance,
+                "Balance of %s is incorrect" % account.name,
+            )
+            self.assertEqual(
+                total_amount_currency,
+                expected_amount_currency,
+                "Amount currency of %s is incorrect" % account.name,
+            )
+
+    def assertTaxGridAmounts(self, amount_per_tag):
+        expected_values = {tag.id: (tag, balance) for tag, balance in amount_per_tag}
+
+        if not expected_values:
+            return
+
+        self.cr.execute('''
+            SELECT
+                rel.account_account_tag_id,
+                SUM(line.balance)
+            FROM account_account_tag_account_move_line_rel rel
+            JOIN account_move_line line ON line.id = rel.account_move_line_id
+            WHERE line.tax_exigible IS TRUE
+            AND line.company_id IN %(company_ids)s
+            GROUP BY rel.account_account_tag_id
+        ''', {
+            'company_ids': tuple(self.env.companies.ids),
+        })
+
+        for tag_id, total_balance in self.cr.fetchall():
+            tag, expected_balance = expected_values[tag_id]
+            self.assertEqual(
+                total_balance,
+                expected_balance,
+                "Balance of %s is incorrect" % tag.name,
+            )
+
+    # -------------------------------------------------------------------------
+    # Test creation of account.partial.reconcile/account.full.reconcile
+    # during the reconciliation.
+    # -------------------------------------------------------------------------
+
+    def test_reconcile_single_currency(self):
+        account_id = self.company_data['default_account_receivable'].id
+
+        move = self.env['account.move'].create({
+            'move_type': 'entry',
+            'date': '2016-01-01',
+            'line_ids': [
+                (0, 0, {'debit': 1000.0,    'credit': 0.0,      'account_id': account_id}),
+                (0, 0, {'debit': 200.0,     'credit': 0.0,      'account_id': account_id}),
+                (0, 0, {'debit': 0.0,       'credit': 300.0,    'account_id': account_id}),
+                (0, 0, {'debit': 0.0,       'credit': 400.0,    'account_id': account_id}),
+                (0, 0, {'debit': 0.0,       'credit': 500.0,    'account_id': account_id}),
+            ]
+        })
+        move.action_post()
+
+        line_1 = move.line_ids.filtered(lambda line: line.debit == 1000.0)
+        line_2 = move.line_ids.filtered(lambda line: line.debit == 200.0)
+        line_3 = move.line_ids.filtered(lambda line: line.credit == 300.0)
+        line_4 = move.line_ids.filtered(lambda line: line.credit == 400.0)
+        line_5 = move.line_ids.filtered(lambda line: line.credit == 500.0)
+
+        self.assertRecordValues(line_1 + line_2 + line_3 + line_4 + line_5, [
+            {'amount_residual': 1000.0,     'amount_residual_currency': 1000.0, 'reconciled': False},
+            {'amount_residual': 200.0,      'amount_residual_currency': 200.0,  'reconciled': False},
+            {'amount_residual': -300.0,     'amount_residual_currency': -300.0, 'reconciled': False},
+            {'amount_residual': -400.0,     'amount_residual_currency': -400.0, 'reconciled': False},
+            {'amount_residual': -500.0,     'amount_residual_currency': -500.0, 'reconciled': False},
+        ])
+
+        res = (line_1 + line_3).reconcile()
+
+        self.assertPartialReconcile(res['partials'], [{
+            'amount': 300.0,
+            'debit_amount_currency': 300.0,
+            'credit_amount_currency': 300.0,
+            'debit_move_id': line_1.id,
+            'credit_move_id': line_3.id,
+        }])
+
+        self.assertRecordValues(line_1 + line_3, [
+            {'amount_residual': 700.0,      'amount_residual_currency': 700.0,  'reconciled': False},
+            {'amount_residual': 0.0,        'amount_residual_currency': 0.0,    'reconciled': True},
+        ])
+
+        res = (line_1 + line_4).reconcile()
+
+        self.assertPartialReconcile(res['partials'], [{
+            'amount': 400.0,
+            'debit_amount_currency': 400.0,
+            'credit_amount_currency': 400.0,
+            'debit_move_id': line_1.id,
+            'credit_move_id': line_4.id,
+        }])
+
+        self.assertRecordValues(line_1 + line_4, [
+            {'amount_residual': 300.0,      'amount_residual_currency': 300.0,  'reconciled': False},
+            {'amount_residual': 0.0,        'amount_residual_currency': 0.0,    'reconciled': True},
+        ])
+
+        res = (line_1 + line_5).reconcile()
+
+        self.assertPartialReconcile(res['partials'], [{
+            'amount': 300.0,
+            'debit_amount_currency': 300.0,
+            'credit_amount_currency': 300.0,
+            'debit_move_id': line_1.id,
+            'credit_move_id': line_5.id,
+        }])
+
+        self.assertRecordValues(line_1 + line_5, [
+            {'amount_residual': 0.0,        'amount_residual_currency': 0.0,    'reconciled': True},
+            {'amount_residual': -200.0,     'amount_residual_currency': -200.0, 'reconciled': False},
+        ])
+
+        res = (line_2 + line_5).reconcile()
+
+        self.assertPartialReconcile(res['partials'], [{
+            'amount': 200.0,
+            'debit_amount_currency': 200.0,
+            'credit_amount_currency': 200.0,
+            'debit_move_id': line_2.id,
+            'credit_move_id': line_5.id,
+        }])
+
+        self.assertRecordValues(res['full_reconcile'], [{'exchange_move_id': False}])
+        self.assertFullReconcile(res['full_reconcile'], line_1 + line_2 + line_3 + line_4 + line_5)
+
+    def test_reconcile_same_foreign_currency(self):
+        account_id = self.company_data['default_account_receivable'].id
+
+        # Rate is 3.0 in 2016, 2.0 in 2017.
+        currency_id = self.currency_data['currency'].id
+
+        moves = self.env['account.move'].create([
+            {
+                'move_type': 'entry',
+                'date': '2016-01-01',
+                'line_ids': [
+                    (0, 0, {'debit': 1200.0,    'credit': 0.0,      'amount_currency': 3600.0,  'account_id': account_id,   'currency_id': currency_id}),
+                    (0, 0, {'debit': 120.0,     'credit': 0.0,      'amount_currency': 360.0,   'account_id': account_id,   'currency_id': currency_id}),
+
+                    (0, 0, {'debit': 0.0,       'credit': 1320.0,                               'account_id': account_id}),
+                ]
+            },
+            {
+                'move_type': 'entry',
+                'date': '2017-01-01',
+                'line_ids': [
+                    (0, 0, {'debit': 0.0,       'credit': 240.0,    'amount_currency': -480.0,  'account_id': account_id,   'currency_id': currency_id}),
+                    (0, 0, {'debit': 0.0,       'credit': 720.0,    'amount_currency': -1440.0, 'account_id': account_id,   'currency_id': currency_id}),
+                    (0, 0, {'debit': 0.0,       'credit': 1020.0,   'amount_currency': -2040.0, 'account_id': account_id,   'currency_id': currency_id}),
+
+                    (0, 0, {'debit': 1980.0,    'credit': 0.0,                                  'account_id': account_id}),
+                ]
+            }
+        ])
+
+        moves.action_post()
+
+        line_1 = moves.line_ids.filtered(lambda line: line.debit == 1200.0)
+        line_2 = moves.line_ids.filtered(lambda line: line.debit == 120.0)
+        line_3 = moves.line_ids.filtered(lambda line: line.credit == 240.0)
+        line_4 = moves.line_ids.filtered(lambda line: line.credit == 720.0)
+        line_5 = moves.line_ids.filtered(lambda line: line.credit == 1020.0)
+
+        self.assertRecordValues(line_1 + line_2 + line_3 + line_4 + line_5, [
+            {'amount_residual': 1200.0,     'amount_residual_currency': 3600.0,     'reconciled': False},
+            {'amount_residual': 120.0,      'amount_residual_currency': 360.0,      'reconciled': False},
+            {'amount_residual': -240.0,     'amount_residual_currency': -480.0,     'reconciled': False},
+            {'amount_residual': -720.0,     'amount_residual_currency': -1440.0,    'reconciled': False},
+            {'amount_residual': -1020.0,    'amount_residual_currency': -2040.0,    'reconciled': False},
+        ])
+
+        res = (line_1 + line_3 + line_4).reconcile()
+
+        self.assertPartialReconcile(res['partials'], [
+            # Partial generated when reconciling line_1 & line_3:
+            {
+                'amount': 240.0,
+                'debit_amount_currency': 480.0,
+                'credit_amount_currency': 480.0,
+                'debit_move_id': line_1.id,
+                'credit_move_id': line_3.id,
+            },
+            # Partial generated when reconciling line_1 & line_4:
+            {
+                'amount': 720.0,
+                'debit_amount_currency': 1440.0,
+                'credit_amount_currency': 1440.0,
+                'debit_move_id': line_1.id,
+                'credit_move_id': line_4.id,
+            },
+        ])
+
+        self.assertRecordValues(line_1 + line_3 + line_4, [
+            {'amount_residual': 240.0,      'amount_residual_currency': 1680.0,     'reconciled': False},
+            {'amount_residual': 0.0,        'amount_residual_currency': 0.0,        'reconciled': True},
+            {'amount_residual': 0.0,        'amount_residual_currency': 0.0,        'reconciled': True},
+        ])
+
+        res = (line_1 + line_5).reconcile()
+
+        self.assertPartialReconcile(res['partials'], [{
+            'amount': 240.0,
+            'debit_amount_currency': 1680.0,
+            'credit_amount_currency': 1680.0,
+            'debit_move_id': line_1.id,
+            'credit_move_id': line_5.id,
+        }])
+
+        self.assertRecordValues(line_1 + line_5, [
+            {'amount_residual': 0.0,        'amount_residual_currency': 0.0,        'reconciled': True},
+            {'amount_residual': -780.0,     'amount_residual_currency': -360.0,     'reconciled': False},
+        ])
+
+        res = (line_2 + line_5).reconcile()
+
+        exchange_diff = res['full_reconcile'].exchange_move_id
+        exchange_diff_lines = exchange_diff.line_ids.sorted(lambda line: (line.currency_id, abs(line.amount_currency), -line.amount_currency))
+
+        self.assertRecordValues(exchange_diff_lines, [
+            # Fix line_2:
+            {
+                'debit': 660.0,
+                'credit': 0.0,
+                'amount_currency': 0.0,
+                'currency_id': currency_id,
+                'account_id': account_id,
+            },
+            {
+                'debit': 0.0,
+                'credit': 660.0,
+                'amount_currency': 0.0,
+                'currency_id': currency_id,
+                'account_id': exchange_diff.journal_id.company_id.income_currency_exchange_account_id.id,
+            },
+        ])
+
+        self.assertPartialReconcile(res['partials'], [
+            # Partial generated when reconciling line_2 & line_5:
+            {
+                'amount': 120.0,
+                'debit_amount_currency': 360.0,
+                'credit_amount_currency': 360.0,
+                'debit_move_id': line_2.id,
+                'credit_move_id': line_5.id,
+            },
+            # Partial fixing line_4 (exchange difference):
+            {
+                'amount': 660.0,
+                'debit_amount_currency': 0.0,
+                'credit_amount_currency': 0.0,
+                'debit_move_id': exchange_diff_lines[0].id,
+                'credit_move_id': line_5.id,
+            },
+        ])
+
+        self.assertFullReconcile(res['full_reconcile'], line_1 + line_2 + line_3 + line_4 + line_5)
+
+    def test_reconcile_multiple_currencies(self):
+        account_id = self.company_data['default_account_receivable'].id
+
+        # Rate is 3.0 in 2016, 2.0 in 2017.
+        currency1_id = self.currency_data['currency'].id
+        # Rate is 6.0 in 2016, 4.0 in 2017.
+        currency2_id = self.currency_data_2['currency'].id
+
+        moves = self.env['account.move'].create([
+            {
+                'move_type': 'entry',
+                'date': '2016-01-01',
+                'line_ids': [
+                    (0, 0, {'debit': 1200.0,    'credit': 0.0,      'amount_currency': 3600.0,  'account_id': account_id,   'currency_id': currency1_id}),
+                    (0, 0, {'debit': 780.0,     'credit': 0.0,      'amount_currency': 2340.0,  'account_id': account_id,   'currency_id': currency1_id}),
+
+                    (0, 0, {'debit': 0.0,       'credit': 1980.0,                               'account_id': account_id}),
+                ]
+            },
+            {
+                'move_type': 'entry',
+                'date': '2017-01-01',
+                'line_ids': [
+                    (0, 0, {'debit': 0.0,       'credit': 240.0,    'amount_currency': -960.0,  'account_id': account_id,   'currency_id': currency2_id}),
+                    (0, 0, {'debit': 0.0,       'credit': 720.0,    'amount_currency': -2880.0, 'account_id': account_id,   'currency_id': currency2_id}),
+                    (0, 0, {'debit': 0.0,       'credit': 1020.0,   'amount_currency': -4080.0, 'account_id': account_id,   'currency_id': currency2_id}),
+
+                    (0, 0, {'debit': 1980.0,    'credit': 0.0,                                  'account_id': account_id}),
+                ]
+            }
+        ])
+
+        moves.action_post()
+
+        line_1 = moves.line_ids.filtered(lambda line: line.debit == 1200.0)
+        line_2 = moves.line_ids.filtered(lambda line: line.debit == 780.0)
+        line_3 = moves.line_ids.filtered(lambda line: line.credit == 240.0)
+        line_4 = moves.line_ids.filtered(lambda line: line.credit == 720.0)
+        line_5 = moves.line_ids.filtered(lambda line: line.credit == 1020.0)
+
+        self.assertRecordValues(line_1 + line_2 + line_3 + line_4 + line_5, [
+            {'amount_residual': 1200.0,     'amount_residual_currency': 3600.0,     'reconciled': False},
+            {'amount_residual': 780.0,      'amount_residual_currency': 2340.0,     'reconciled': False},
+            {'amount_residual': -240.0,     'amount_residual_currency': -960.0,     'reconciled': False},
+            {'amount_residual': -720.0,     'amount_residual_currency': -2880.0,    'reconciled': False},
+            {'amount_residual': -1020.0,    'amount_residual_currency': -4080.0,    'reconciled': False},
+        ])
+
+        res = (line_1 + line_3 + line_4).reconcile()
+
+        self.assertPartialReconcile(res['partials'], [
+            # Partial generated when reconciling line_1 & line_3:
+            {
+                'amount': 240.0,
+                'debit_amount_currency': 480.0,
+                'credit_amount_currency': 1440.0,
+                'debit_move_id': line_1.id,
+                'credit_move_id': line_3.id,
+            },
+            # Partial generated when reconciling line_1 & line_4:
+            {
+                'amount': 720.0,
+                'debit_amount_currency': 1440.0,
+                'credit_amount_currency': 4320.0,
+                'debit_move_id': line_1.id,
+                'credit_move_id': line_4.id,
+            },
+        ])
+
+        self.assertRecordValues(line_1 + line_3 + line_4, [
+            {'amount_residual': 240.0,      'amount_residual_currency': 1680.0,     'reconciled': False},
+            {'amount_residual': 0.0,        'amount_residual_currency': 480.0,      'reconciled': False},
+            {'amount_residual': 0.0,        'amount_residual_currency': 1440.0,     'reconciled': False},
+        ])
+
+        res = (line_1 + line_5).reconcile()
+
+        self.assertPartialReconcile(res['partials'], [{
+            'amount': 240.0,
+            'debit_amount_currency': 480.0,
+            'credit_amount_currency': 1440.0,
+            'debit_move_id': line_1.id,
+            'credit_move_id': line_5.id,
+        }])
+
+        self.assertRecordValues(line_1 + line_5, [
+            {'amount_residual': 0.0,        'amount_residual_currency': 1200.0,     'reconciled': False},
+            {'amount_residual': -780.0,     'amount_residual_currency': -2640.0,    'reconciled': False},
+        ])
+
+        res = (line_2 + line_5).reconcile()
+
+        exchange_diff = res['full_reconcile'].exchange_move_id
+        exchange_diff_lines = exchange_diff.line_ids.sorted(lambda line: (line.currency_id, abs(line.amount_currency), -line.amount_currency))
+
+        self.assertRecordValues(exchange_diff_lines, [
+            # Fix line_2:
+            {
+                'debit': 0.0,
+                'credit': 0.0,
+                'amount_currency': 780.0,
+                'currency_id': currency1_id,
+                'account_id': exchange_diff.journal_id.company_id.expense_currency_exchange_account_id.id,
+            },
+            {
+                'debit': 0.0,
+                'credit': 0.0,
+                'amount_currency': -780.0,
+                'currency_id': currency1_id,
+                'account_id': account_id,
+            },
+            # Fix line_3:
+            {
+                'debit': 0.0,
+                'credit': 0.0,
+                'amount_currency': 480.0,
+                'currency_id': currency2_id,
+                'account_id': exchange_diff.journal_id.company_id.expense_currency_exchange_account_id.id,
+            },
+            {
+                'debit': 0.0,
+                'credit': 0.0,
+                'amount_currency': -480.0,
+                'currency_id': currency2_id,
+                'account_id': account_id,
+            },
+            # Fix line_4:
+            {
+                'debit': 0.0,
+                'credit': 0.0,
+                'amount_currency': 1440.0,
+                'currency_id': currency2_id,
+                'account_id': exchange_diff.journal_id.company_id.expense_currency_exchange_account_id.id,
+            },
+            {
+                'debit': 0.0,
+                'credit': 0.0,
+                'amount_currency': -1440.0,
+                'currency_id': currency2_id,
+                'account_id': account_id,
+            },
+            # Fix line_5:
+            {
+                'debit': 0.0,
+                'credit': 0.0,
+                'amount_currency': 2040.0,
+                'currency_id': currency2_id,
+                'account_id': exchange_diff.journal_id.company_id.expense_currency_exchange_account_id.id,
+            },
+            {
+                'debit': 0.0,
+                'credit': 0.0,
+                'amount_currency': -2040.0,
+                'currency_id': currency2_id,
+                'account_id': account_id,
+            },
+            # Fix line_1:
+            {
+                'debit': 0.0,
+                'credit': 0.0,
+                'amount_currency': 1200.0,
+                'currency_id': currency1_id,
+                'account_id': exchange_diff.journal_id.company_id.expense_currency_exchange_account_id.id,
+            },
+            {
+                'debit': 0.0,
+                'credit': 0.0,
+                'amount_currency': -1200.0,
+                'currency_id': currency1_id,
+                'account_id': account_id,
+            },
+        ])
+
+        self.assertPartialReconcile(res['partials'], [
+            # Partial fixing line_3 (exchange difference):
+            {
+                'amount': 0.0,
+                'debit_amount_currency': 480.0,
+                'credit_amount_currency': 480.0,
+                'debit_move_id': line_3.id,
+                'credit_move_id': exchange_diff_lines[3].id,
+            },
+            # Partial fixing line_2 (exchange difference):
+            {
+                'amount': 0.0,
+                'debit_amount_currency': 780.0,
+                'credit_amount_currency': 780.0,
+                'debit_move_id': line_2.id,
+                'credit_move_id': exchange_diff_lines[1].id,
+            },
+            # Partial fixing line_1 (exchange difference):
+            {
+                'amount': 0.0,
+                'debit_amount_currency': 1200.0,
+                'credit_amount_currency': 1200.0,
+                'debit_move_id': line_1.id,
+                'credit_move_id': exchange_diff_lines[9].id,
+            },
+            # Partial fixing line_4 (exchange difference):
+            {
+                'amount': 0.0,
+                'debit_amount_currency': 1440.0,
+                'credit_amount_currency': 1440.0,
+                'debit_move_id': line_4.id,
+                'credit_move_id': exchange_diff_lines[5].id,
+            },
+            # Partial fixing line_5 (exchange difference):
+            {
+                'amount': 0.0,
+                'debit_amount_currency': 2040.0,
+                'credit_amount_currency': 2040.0,
+                'debit_move_id': line_5.id,
+                'credit_move_id': exchange_diff_lines[7].id,
+            },
+            # Partial generated when reconciling line_2 & line_5:
+            {
+                'amount': 780.0,
+                'debit_amount_currency': 1560.0,
+                'credit_amount_currency': 4680.0,
+                'debit_move_id': line_2.id,
+                'credit_move_id': line_5.id,
+            },
+        ])
+
+        self.assertFullReconcile(res['full_reconcile'], line_1 + line_2 + line_3 + line_4 + line_5)
+
+    def test_reconcile_asymetric_rate_change(self):
+        account_id = self.company_data['default_account_receivable'].id
+
+        # Rate is 3.0 in 2016, 2.0 in 2017.
+        currency1_id = self.currency_data['currency'].id
+        # Rate is 6.0 in 2016, 4.0 in 2017.
+        currency2_id = self.currency_data_2['currency'].id
+
+        # Create rate changes for 2018: currency1 rate increases while currency2 rate decreases.
+        self.env['res.currency.rate'].create({
+            'name': '2018-01-01',
+            'rate': 8.0,
+            'currency_id': currency1_id,
+            'company_id': self.company_data['company'].id,
+        })
+
+        self.env['res.currency.rate'].create({
+            'name': '2018-01-01',
+            'rate': 2.0,
+            'currency_id': currency2_id,
+            'company_id': self.company_data['company'].id,
+        })
+
+        moves = self.env['account.move'].create([
+            {
+                'move_type': 'entry',
+                'date': '2018-01-01',
+                'line_ids': [
+                    (0, 0, {
+                        'debit': 1200.0,
+                        'credit': 0.0,
+                        'amount_currency': 9600.0,
+                        'account_id': account_id,
+                        'currency_id': currency1_id,
+                    }),
+                    (0, 0, {
+                        'debit': 960.0,
+                        'credit': 0.0,
+                        'amount_currency': 1920.0,
+                        'account_id': account_id,
+                        'currency_id': currency2_id,
+                    }),
+                    (0, 0, {
+                        'debit': 0.0,
+                        'credit': 2160.0,
+                        'account_id': account_id,
+                    }),
+                ]
+            },
+            {
+                'move_type': 'entry',
+                'date': '2017-01-01',
+                'line_ids': [
+                    (0, 0, {
+                        'debit': 0.0,
+                        'credit': 1200.0,
+                        'amount_currency': -4800.0,
+                        'account_id': account_id,
+                        'currency_id': currency2_id,
+                    }),
+                    (0, 0, {
+                        'debit': 0.0,
+                        'credit': 960.0,
+                        'amount_currency': -1920.0,
+                        'account_id': account_id,
+                        'currency_id': currency1_id,
+                    }),
+                    (0, 0, {
+                        'debit': 2160.0,
+                        'credit': 0.0,
+                        'account_id': account_id,
+                    }),
+                ]
+            }
+        ])
+
+        moves.action_post()
+
+        line_1 = moves.line_ids.filtered(lambda line: line.debit == 1200.0)
+        line_2 = moves.line_ids.filtered(lambda line: line.debit == 960.0)
+        line_3 = moves.line_ids.filtered(lambda line: line.credit == 1200.0)
+        line_4 = moves.line_ids.filtered(lambda line: line.credit == 960.0)
+
+        self.assertRecordValues(line_1 + line_2 + line_3 + line_4, [
+            {'amount_residual': 1200.0,     'amount_residual_currency': 9600.0,     'reconciled': False},
+            {'amount_residual': 960.0,      'amount_residual_currency': 1920.0,     'reconciled': False},
+            {'amount_residual': -1200.0,    'amount_residual_currency': -4800.0,    'reconciled': False},
+            {'amount_residual': -960.0,     'amount_residual_currency': -1920.0,    'reconciled': False},
+        ])
+
+        # Reconcile with debit_line currency rate increased and credit_line currency rate decreased between
+        # credit_line.date and debit_line.date.
+
+        res = (line_1 + line_3).reconcile()
+
+        exchange_diff = res['full_reconcile'].exchange_move_id
+        exchange_diff_lines = exchange_diff.line_ids.sorted(lambda line: (line.currency_id, abs(line.amount_currency), -line.amount_currency))
+
+        self.assertRecordValues(exchange_diff_lines, [
+            {
+                'debit': 0.0,
+                'credit': 0.0,
+                'amount_currency': 2400.0,
+                'currency_id': currency2_id,
+                'account_id': account_id,
+            },
+            {
+                'debit': 0.0,
+                'credit': 0.0,
+                'amount_currency': -2400.0,
+                'currency_id': currency2_id,
+                'account_id': exchange_diff.journal_id.company_id.income_currency_exchange_account_id.id,
+            },
+            {
+                'debit': 0.0,
+                'credit': 0.0,
+                'amount_currency': 7200.0,
+                'currency_id': currency1_id,
+                'account_id': exchange_diff.journal_id.company_id.expense_currency_exchange_account_id.id,
+            },
+            {
+                'debit': 0.0,
+                'credit': 0.0,
+                'amount_currency': -7200.0,
+                'currency_id': currency1_id,
+                'account_id': account_id,
+            }
+        ])
+
+        self.assertPartialReconcile(res['partials'], [
+            {
+                'amount': 0.0,
+                'debit_amount_currency': 2400.0,
+                'credit_amount_currency': 2400.0,
+                'debit_move_id': exchange_diff_lines[0].id,
+                'credit_move_id': line_3.id,
+            },
+            {
+                'amount': 0.0,
+                'debit_amount_currency': 7200.0,
+                'credit_amount_currency': 7200.0,
+                'debit_move_id': line_1.id,
+                'credit_move_id': exchange_diff_lines[3].id,
+            },
+            {
+                'amount': 1200.0,
+                'debit_amount_currency': 2400.0,
+                'credit_amount_currency': 2400.0,
+                'debit_move_id': line_1.id,
+                'credit_move_id': line_3.id,
+            },
+        ])
+
+        self.assertRecordValues(line_1 + line_3, [
+            {'amount_residual': 0.0, 'amount_residual_currency': 0.0, 'reconciled': True},
+            {'amount_residual': 0.0, 'amount_residual_currency': 0.0, 'reconciled': True},
+        ])
+
+        # Reconcile with debit_line currency rate decreased and credit_line currency rate increased between
+        # credit_line.date and debit_line.date.
+
+        res = (line_2 + line_4).reconcile()
+
+        exchange_diff = res['full_reconcile'].exchange_move_id
+        exchange_diff_lines = exchange_diff.line_ids.sorted(lambda line: (line.currency_id, abs(line.amount_currency), -line.amount_currency))
+
+        self.assertRecordValues(exchange_diff_lines, [
+            {
+                'debit': 0.0,
+                'credit': 0.0,
+                'amount_currency': 5760.0,
+                'currency_id': currency1_id,
+                'account_id': exchange_diff.journal_id.company_id.expense_currency_exchange_account_id.id,
+            },
+            {
+                'debit': 0.0,
+                'credit': 0.0,
+                'amount_currency': -5760.0,
+                'currency_id': currency1_id,
+                'account_id': account_id,
+            },
+            {
+                'debit': 0.0,
+                'credit': 0.0,
+                'amount_currency': 1920.0,
+                'currency_id': currency2_id,
+                'account_id': account_id,
+            },
+            {
+                'debit': 0.0,
+                'credit': 0.0,
+                'amount_currency': -1920.0,
+                'currency_id': currency2_id,
+                'account_id': exchange_diff.journal_id.company_id.income_currency_exchange_account_id.id,
+            }
+        ])
+
+        self.assertPartialReconcile(res['partials'], [
+            {
+                'amount': 0.0,
+                'debit_amount_currency': 1920.0,
+                'credit_amount_currency': 1920.0,
+                'debit_move_id': exchange_diff_lines[2].id,
+                'credit_move_id': line_2.id,
+            },
+            {
+                'amount': 0.0,
+                'debit_amount_currency': 5760.0,
+                'credit_amount_currency': 5760.0,
+                'debit_move_id': line_4.id,
+                'credit_move_id': exchange_diff_lines[1].id,
+            },
+            {
+                'amount': 960.0,
+                'debit_amount_currency': 3840.0,
+                'credit_amount_currency': 7680.0,
+                'debit_move_id': line_2.id,
+                'credit_move_id': line_4.id,
+            },
+        ])
+
+        self.assertRecordValues(line_2 + line_4, [
+            {'amount_residual': 0.0, 'amount_residual_currency': 0.0, 'reconciled': True},
+            {'amount_residual': 0.0, 'amount_residual_currency': 0.0, 'reconciled': True},
+        ])
+
+    def test_reverse_exchange_difference_same_foreign_currency(self):
+        move_2016 = self.env['account.move'].create({
+            'move_type': 'entry',
+            'date': '2016-01-01',
+            'line_ids': [
+                (0, 0, {
+                    'debit': 1200.0,
+                    'credit': 0.0,
+                    'amount_currency': 3600.0,
+                    'account_id': self.company_data['default_account_receivable'].id,
+                    'currency_id': self.currency_data['currency'].id,
+                }),
+                (0, 0, {
+                    'debit': 0.0,
+                    'credit': 1200.0,
+                    'account_id': self.company_data['default_account_revenue'].id,
+                }),
+            ],
+        })
+        move_2017 = self.env['account.move'].create({
+            'move_type': 'entry',
+            'date': '2017-01-01',
+            'line_ids': [
+                (0, 0, {
+                    'debit': 0.0,
+                    'credit': 1800.0,
+                    'amount_currency': -3600.0,
+                    'account_id': self.company_data['default_account_receivable'].id,
+                    'currency_id': self.currency_data['currency'].id,
+                }),
+                (0, 0, {
+                    'debit': 1800.0,
+                    'credit': 0.0,
+                    'account_id': self.company_data['default_account_revenue'].id,
+                }),
+            ],
+        })
+        (move_2016 + move_2017).action_post()
+
+        rec_line_2016 = move_2016.line_ids.filtered(lambda line: line.account_id.internal_type == 'receivable')
+        rec_line_2017 = move_2017.line_ids.filtered(lambda line: line.account_id.internal_type == 'receivable')
+
+        self.assertRecordValues(rec_line_2016 + rec_line_2017, [
+            {'amount_residual': 1200.0,     'amount_residual_currency': 3600.0,     'reconciled': False},
+            {'amount_residual': -1800.0,    'amount_residual_currency': -3600.0,    'reconciled': False},
+        ])
+
+        # Reconcile.
+
+        res = (rec_line_2016 + rec_line_2017).reconcile()
+
+        self.assertRecordValues(rec_line_2016 + rec_line_2017, [
+            {'amount_residual': 0.0,        'amount_residual_currency': 0.0,        'reconciled': True},
+            {'amount_residual': 0.0,        'amount_residual_currency': 0.0,        'reconciled': True},
+        ])
+
+        exchange_diff = res['full_reconcile'].exchange_move_id
+        exchange_diff_lines = exchange_diff.line_ids.sorted('balance')
+
+        self.assertRecordValues(exchange_diff_lines, [
+            {
+                'debit': 0.0,
+                'credit': 600.0,
+                'amount_currency': 0.0,
+                'currency_id': self.currency_data['currency'].id,
+                'account_id': exchange_diff.journal_id.company_id.income_currency_exchange_account_id.id,
+            },
+            {
+                'debit': 600.0,
+                'credit': 0.0,
+                'amount_currency': 0.0,
+                'currency_id': self.currency_data['currency'].id,
+                'account_id': self.company_data['default_account_receivable'].id,
+            },
+        ])
+
+        self.assertRecordValues(exchange_diff_lines, [
+            {'amount_residual': 0.0,        'amount_residual_currency': 0.0,        'reconciled': False},
+            {'amount_residual': 0.0,        'amount_residual_currency': 0.0,        'reconciled': True},
+        ])
+
+        # Unreconcile.
+        # A reversal is created to cancel the exchange difference journal entry.
+
+        (rec_line_2016 + rec_line_2017).remove_move_reconcile()
+
+        reverse_exchange_diff = exchange_diff_lines[1].matched_credit_ids.credit_move_id.move_id
+        reverse_exchange_diff_lines = reverse_exchange_diff.line_ids.sorted('balance')
+
+        self.assertRecordValues(reverse_exchange_diff_lines, [
+            {
+                'debit': 0.0,
+                'credit': 600.0,
+                'amount_currency': 0.0,
+                'currency_id': self.currency_data['currency'].id,
+                'account_id': self.company_data['default_account_receivable'].id,
+            },
+            {
+                'debit': 600.0,
+                'credit': 0.0,
+                'amount_currency': 0.0,
+                'currency_id': self.currency_data['currency'].id,
+                'account_id': exchange_diff.journal_id.company_id.income_currency_exchange_account_id.id,
+            },
+        ])
+
+        self.assertRecordValues(exchange_diff_lines + reverse_exchange_diff_lines, [
+            {'amount_residual': 0.0,        'amount_residual_currency': 0.0,        'reconciled': False},
+            {'amount_residual': 0.0,        'amount_residual_currency': 0.0,        'reconciled': True},
+            {'amount_residual': 0.0,        'amount_residual_currency': 0.0,        'reconciled': True},
+            {'amount_residual': 0.0,        'amount_residual_currency': 0.0,        'reconciled': False},
+        ])
+
+        partials = reverse_exchange_diff_lines.matched_debit_ids + reverse_exchange_diff_lines.matched_credit_ids
+        self.assertPartialReconcile(partials, [{
+            'amount': 600.0,
+            'debit_amount_currency': 0.0,
+            'credit_amount_currency': 0.0,
+            'debit_move_id': exchange_diff_lines[1].id,
+            'credit_move_id': reverse_exchange_diff_lines[0].id,
+        }])
+
+    def test_reverse_exchange_multiple_foreign_currencies(self):
+        move_2016 = self.env['account.move'].create({
+            'move_type': 'entry',
+            'date': '2016-01-01',
+            'line_ids': [
+                (0, 0, {
+                    'debit': 1200.0,
+                    'credit': 0.0,
+                    'amount_currency': 7200.0,
+                    'account_id': self.company_data['default_account_receivable'].id,
+                    'currency_id': self.currency_data_2['currency'].id,
+                }),
+                (0, 0, {
+                    'debit': 0.0,
+                    'credit': 1200.0,
+                    'account_id': self.company_data['default_account_revenue'].id,
+                }),
+            ],
+        })
+        move_2017 = self.env['account.move'].create({
+            'move_type': 'entry',
+            'date': '2017-01-01',
+            'line_ids': [
+                (0, 0, {
+                    'debit': 0.0,
+                    'credit': 1200.0,
+                    'amount_currency': -2400.0,
+                    'account_id': self.company_data['default_account_receivable'].id,
+                    'currency_id': self.currency_data['currency'].id,
+                }),
+                (0, 0, {
+                    'debit': 1200.0,
+                    'credit': 0.0,
+                    'account_id': self.company_data['default_account_revenue'].id,
+                }),
+            ],
+        })
+        (move_2016 + move_2017).action_post()
+
+        rec_line_2016 = move_2016.line_ids.filtered(lambda line: line.account_id.internal_type == 'receivable')
+        rec_line_2017 = move_2017.line_ids.filtered(lambda line: line.account_id.internal_type == 'receivable')
+
+        self.assertRecordValues(rec_line_2016 + rec_line_2017, [
+            {'amount_residual': 1200.0,     'amount_residual_currency': 7200.0,     'reconciled': False},
+            {'amount_residual': -1200.0,    'amount_residual_currency': -2400.0,    'reconciled': False},
+        ])
+
+        # Reconcile.
+
+        res = (rec_line_2016 + rec_line_2017).reconcile()
+
+        self.assertRecordValues(rec_line_2016 + rec_line_2017, [
+            {'amount_residual': 0.0,        'amount_residual_currency': 0.0,        'reconciled': True},
+            {'amount_residual': 0.0,        'amount_residual_currency': 0.0,        'reconciled': True},
+        ])
+
+        exchange_diff = res['full_reconcile'].exchange_move_id
+        exchange_diff_lines = exchange_diff.line_ids.sorted('amount_currency')
+
+        self.assertRecordValues(exchange_diff_lines, [
+            {
+                'debit': 0.0,
+                'credit': 0.0,
+                'amount_currency': -2400.0,
+                'currency_id': self.currency_data_2['currency'].id,
+                'account_id': self.company_data['default_account_receivable'].id,
+            },
+            {
+                'debit': 0.0,
+                'credit': 0.0,
+                'amount_currency': -1200.0,
+                'currency_id': self.currency_data['currency'].id,
+                'account_id': self.company_data['default_account_receivable'].id,
+            },
+            {
+                'debit': 0.0,
+                'credit': 0.0,
+                'amount_currency': 1200.0,
+                'currency_id': self.currency_data['currency'].id,
+                'account_id': exchange_diff.journal_id.company_id.expense_currency_exchange_account_id.id,
+            },
+            {
+                'debit': 0.0,
+                'credit': 0.0,
+                'amount_currency': 2400.0,
+                'currency_id': self.currency_data_2['currency'].id,
+                'account_id': exchange_diff.journal_id.company_id.expense_currency_exchange_account_id.id,
+            },
+        ])
+
+        self.assertRecordValues(exchange_diff_lines, [
+            {'amount_residual': 0.0,        'amount_residual_currency': 0.0,        'reconciled': True},
+            {'amount_residual': 0.0,        'amount_residual_currency': 0.0,        'reconciled': True},
+            {'amount_residual': 0.0,        'amount_residual_currency': 0.0,        'reconciled': False},
+            {'amount_residual': 0.0,        'amount_residual_currency': 0.0,        'reconciled': False},
+        ])
+
+        # Unreconcile.
+        # A reversal is created to cancel the exchange difference journal entry.
+
+        (rec_line_2016 + rec_line_2017).remove_move_reconcile()
+
+        reverse_exchange_diff = exchange_diff_lines[1].matched_debit_ids.debit_move_id.move_id
+        reverse_exchange_diff_lines = reverse_exchange_diff.line_ids.sorted('amount_currency')
+
+        self.assertRecordValues(reverse_exchange_diff_lines, [
+            {
+                'debit': 0.0,
+                'credit': 0.0,
+                'amount_currency': -2400.0,
+                'currency_id': self.currency_data_2['currency'].id,
+                'account_id': exchange_diff.journal_id.company_id.expense_currency_exchange_account_id.id,
+            },
+            {
+                'debit': 0.0,
+                'credit': 0.0,
+                'amount_currency': -1200.0,
+                'currency_id': self.currency_data['currency'].id,
+                'account_id': exchange_diff.journal_id.company_id.expense_currency_exchange_account_id.id,
+            },
+            {
+                'debit': 0.0,
+                'credit': 0.0,
+                'amount_currency': 1200.0,
+                'currency_id': self.currency_data['currency'].id,
+                'account_id': self.company_data['default_account_receivable'].id,
+            },
+            {
+                'debit': 0.0,
+                'credit': 0.0,
+                'amount_currency': 2400.0,
+                'currency_id': self.currency_data_2['currency'].id,
+                'account_id': self.company_data['default_account_receivable'].id,
+            },
+        ])
+
+        self.assertRecordValues(exchange_diff_lines + reverse_exchange_diff_lines, [
+            {'amount_residual': 0.0,        'amount_residual_currency': 0.0,        'reconciled': True},
+            {'amount_residual': 0.0,        'amount_residual_currency': 0.0,        'reconciled': True},
+            {'amount_residual': 0.0,        'amount_residual_currency': 0.0,        'reconciled': False},
+            {'amount_residual': 0.0,        'amount_residual_currency': 0.0,        'reconciled': False},
+            {'amount_residual': 0.0,        'amount_residual_currency': 0.0,        'reconciled': False},
+            {'amount_residual': 0.0,        'amount_residual_currency': 0.0,        'reconciled': False},
+            {'amount_residual': 0.0,        'amount_residual_currency': 0.0,        'reconciled': True},
+            {'amount_residual': 0.0,        'amount_residual_currency': 0.0,        'reconciled': True},
+        ])
+
+        partials = reverse_exchange_diff_lines.matched_debit_ids + reverse_exchange_diff_lines.matched_credit_ids
+        self.assertPartialReconcile(partials, [
+            {
+                'amount': 0.0,
+                'debit_amount_currency': 1200.0,
+                'credit_amount_currency': 1200.0,
+                'debit_move_id': reverse_exchange_diff_lines[2].id,
+                'credit_move_id': exchange_diff_lines[1].id,
+            },
+            {
+                'amount': 0.0,
+                'debit_amount_currency': 2400.0,
+                'credit_amount_currency': 2400.0,
+                'debit_move_id': reverse_exchange_diff_lines[3].id,
+                'credit_move_id': exchange_diff_lines[0].id,
+            },
+        ])
+
+    # -------------------------------------------------------------------------
+    # Test creation of extra journal entries during the reconciliation to
+    # deal with taxes that are exigible on payment (cash basis).
+    # -------------------------------------------------------------------------
+
+    def test_reconcile_cash_basis_workflow_single_currency(self):
+        ''' Test the generated journal entries during the reconciliation to manage the cash basis taxes.
+        Also,
+        - Test the case when there is multiple receivable/payable accounts.
+        - Test the reconciliation with tiny amounts.
+        - Check there is no rounding issue when making the percentage.
+        - Check there is no lost cents when the journal entry is fully reconciled.
+        '''
+        cash_basis_move = self.env['account.move'].create({
+            'move_type': 'entry',
+            'date': '2016-01-01',
+            'line_ids': [
+                # Base Tax line
+                (0, 0, {
+                    'debit': 0.0,
+                    'credit': 100.0,
+                    'account_id': self.company_data['default_account_revenue'].id,
+                    'tax_ids': [(6, 0, (self.cash_basis_tax_a_third_amount + self.cash_basis_tax_tiny_amount).ids)],
+                    'tax_exigible': False,
+                }),
+
+                # Tax lines
+                (0, 0, {
+                    'debit': 0.0,
+                    'credit': 33.33,
+                    'account_id': self.cash_basis_transfer_account.id,
+                    'tax_repartition_line_id': self.cash_basis_tax_a_third_amount.invoice_repartition_line_ids.filtered(lambda line: line.repartition_type == 'tax').id,
+                    'tax_exigible': False,
+                }),
+                (0, 0, {
+                    'debit': 0.0,
+                    'credit': 0.01,
+                    'account_id': self.cash_basis_transfer_account.id,
+                    'tax_repartition_line_id': self.cash_basis_tax_tiny_amount.invoice_repartition_line_ids.filtered(lambda line: line.repartition_type == 'tax').id,
+                    'tax_exigible': False,
+                }),
+
+                # Receivable lines
+                (0, 0, {
+                    'debit': 44.45,
+                    'credit': 0.0,
+                    'account_id': self.extra_receivable_account_1.id,
+                }),
+                (0, 0, {
+                    'debit': 44.45,
+                    'credit': 0.0,
+                    'account_id': self.extra_receivable_account_2.id,
+                }),
+                (0, 0, {
+                    'debit': 44.45,
+                    'credit': 0.0,
+                    'account_id': self.extra_receivable_account_2.id,
+                }),
+                (0, 0, {
+                    'debit': 0.0,
+                    'credit': 0.01,
+                    'account_id': self.extra_payable_account_1.id,
+                }),
+            ]
+        })
+
+        payment_move = self.env['account.move'].create({
+            'move_type': 'entry',
+            'date': '2017-01-01',
+            'line_ids': [
+                (0, 0, {'debit': 0.0,       'credit': 33.34,    'account_id': self.extra_receivable_account_1.id}),
+                (0, 0, {'debit': 0.0,       'credit': 11.11,    'account_id': self.extra_receivable_account_1.id}),
+                (0, 0, {'debit': 0.0,       'credit': 88.89,    'account_id': self.extra_receivable_account_2.id}),
+                (0, 0, {'debit': 0.0,       'credit': 0.01,     'account_id': self.extra_receivable_account_2.id}),
+                (0, 0, {'debit': 0.01,      'credit': 0.0,      'account_id': self.extra_payable_account_1.id}),
+                (0, 0, {'debit': 133.34,    'credit': 0.0,      'account_id': self.company_data['default_account_revenue'].id}),
+            ]
+        })
+
+        (cash_basis_move + payment_move).action_post()
+
+        # Initial amounts by accounts:
+
+        self.assertAmountsGroupByAccount([
+            # Account                               Balance     Amount Currency
+            (self.cash_basis_transfer_account,      -33.34,     -33.34),
+            (self.tax_account_1,                    0.0,        0.0),
+            (self.tax_account_2,                    0.0,        0.0),
+            (self.cash_basis_base_account,          0.0,        0.0),
+        ])
+
+        # There is 44.45 + 44.45 + 44.45 + 0.01 = 133.36 to reconcile on 'cash_basis_move'.
+        # Reconciling all the amount in extra_receivable_account_1 should compute 2 percentages:
+        # 33.34 / 133.36 = 0.25
+        # 11.11 / 133.36 = 0.083308338
+
+        receivable_lines_1 = (cash_basis_move + payment_move).line_ids\
+            .filtered(lambda line: line.account_id == self.extra_receivable_account_1)
+        res = receivable_lines_1.reconcile()
+
+        self.assertFullReconcile(res['full_reconcile'], receivable_lines_1)
+        self.assertEqual(len(res.get('tax_cash_basis_moves', [])), 2)
+        self.assertRecordValues(res['tax_cash_basis_moves'][0].line_ids, [
+            # Base amount of tax_1 & tax_2:
+            {'debit': 25.0,     'credit': 0.0,      'account_id': self.cash_basis_base_account.id},
+            {'debit': 0.0,      'credit': 25.0,     'account_id': self.cash_basis_base_account.id},
+            # tax_1:
+            {'debit': 8.33,     'credit': 0.0,      'account_id': self.cash_basis_transfer_account.id},
+            {'debit': 0.0,      'credit': 8.33,     'account_id': self.tax_account_1.id},
+            # tax_2:
+            {'debit': 0.0,      'credit': 0.0,      'account_id': self.cash_basis_transfer_account.id},
+            {'debit': 0.0,      'credit': 0.0,      'account_id': self.tax_account_2.id},
+        ])
+        self.assertRecordValues(res['tax_cash_basis_moves'][1].line_ids, [
+            # Base amount of tax_1 & tax_2:
+            {'debit': 8.33,     'credit': 0.0,      'account_id': self.cash_basis_base_account.id},
+            {'debit': 0.0,      'credit': 8.33,     'account_id': self.cash_basis_base_account.id},
+            # tax_1:
+            {'debit': 2.78,     'credit': 0.0,      'account_id': self.cash_basis_transfer_account.id},
+            {'debit': 0.0,      'credit': 2.78,     'account_id': self.tax_account_1.id},
+            # tax_2:
+            {'debit': 0.0,      'credit': 0.0,      'account_id': self.cash_basis_transfer_account.id},
+            {'debit': 0.0,      'credit': 0.0,      'account_id': self.tax_account_2.id},
+        ])
+
+        self.assertAmountsGroupByAccount([
+            # Account                               Balance     Amount Currency
+            (self.cash_basis_transfer_account,      -22.23,     -22.23),
+            (self.tax_account_1,                    -11.11,     -11.11),
+            (self.tax_account_2,                    0.0,        0.0),
+        ])
+
+        # Reconciling all the amount in extra_receivable_account_2 should compute 3 percentages:
+        # 44.45 / 133.36 = 0.333308338
+        # 44.44 / 133.36 = 0.333233353
+        # 0.01 / 133.36 = 0.000074985
+
+        receivable_lines_2 = (cash_basis_move + payment_move).line_ids\
+            .filtered(lambda line: line.account_id == self.extra_receivable_account_2)
+        res = receivable_lines_2.reconcile()
+
+        self.assertFullReconcile(res['full_reconcile'], receivable_lines_2)
+        self.assertEqual(len(res.get('tax_cash_basis_moves', [])), 3)
+        self.assertRecordValues(res['tax_cash_basis_moves'][0].line_ids, [
+            # Base amount of tax_1 & tax_2:
+            {'debit': 33.33,    'credit': 0.0,      'account_id': self.cash_basis_base_account.id},
+            {'debit': 0.0,      'credit': 33.33,    'account_id': self.cash_basis_base_account.id},
+            # tax_1:
+            {'debit': 11.11,    'credit': 0.0,      'account_id': self.cash_basis_transfer_account.id},
+            {'debit': 0.0,      'credit': 11.11,    'account_id': self.tax_account_1.id},
+            # tax_2:
+            {'debit': 0.0,      'credit': 0.0,      'account_id': self.cash_basis_transfer_account.id},
+            {'debit': 0.0,      'credit': 0.0,      'account_id': self.tax_account_2.id},
+        ])
+        self.assertRecordValues(res['tax_cash_basis_moves'][1].line_ids, [
+            # Base amount of tax_1 & tax_2:
+            {'debit': 33.32,    'credit': 0.0,      'account_id': self.cash_basis_base_account.id},
+            {'debit': 0.0,      'credit': 33.32,    'account_id': self.cash_basis_base_account.id},
+            # tax_1:
+            {'debit': 11.11,    'credit': 0.0,      'account_id': self.cash_basis_transfer_account.id},
+            {'debit': 0.0,      'credit': 11.11,    'account_id': self.tax_account_1.id},
+            # tax_2:
+            {'debit': 0.0,      'credit': 0.0,      'account_id': self.cash_basis_transfer_account.id},
+            {'debit': 0.0,      'credit': 0.0,      'account_id': self.tax_account_2.id},
+        ])
+        self.assertRecordValues(res['tax_cash_basis_moves'][2].line_ids, [
+            # Base amount of tax_1 & tax_2:
+            {'debit': 0.01,     'credit': 0.0,      'account_id': self.cash_basis_base_account.id},
+            {'debit': 0.0,      'credit': 0.01,     'account_id': self.cash_basis_base_account.id},
+            # tax_1:
+            {'debit': 0.0,      'credit': 0.0,      'account_id': self.cash_basis_transfer_account.id},
+            {'debit': 0.0,      'credit': 0.0,      'account_id': self.tax_account_1.id},
+            # tax_2:
+            {'debit': 0.0,      'credit': 0.0,      'account_id': self.cash_basis_transfer_account.id},
+            {'debit': 0.0,      'credit': 0.0,      'account_id': self.tax_account_2.id},
+        ])
+
+        self.assertAmountsGroupByAccount([
+            # Account                               Balance     Amount Currency
+            (self.cash_basis_transfer_account,      -0.01,      -0.01),
+            (self.tax_account_1,                    -33.33,     -33.33),
+            (self.tax_account_2,                    0.0,        0.0),
+        ])
+
+        # Reconciling all the amount in extra_payable_account_1 should trigger the matching number and ensure all
+        # the base amount has been covered without any rounding issue.
+
+        payable_lines_1 = (cash_basis_move + payment_move).line_ids\
+            .filtered(lambda line: line.account_id == self.extra_payable_account_1)
+        res = payable_lines_1.reconcile()
+
+        self.assertFullReconcile(res['full_reconcile'], payable_lines_1)
+        self.assertEqual(len(res.get('tax_cash_basis_moves', [])), 1)
+        self.assertRecordValues(res['tax_cash_basis_moves'].line_ids, [
+            # Base amount of tax_1 & tax_2:
+            {'debit': 0.01,     'credit': 0.0,      'account_id': self.cash_basis_base_account.id},
+            {'debit': 0.0,      'credit': 0.01,     'account_id': self.cash_basis_base_account.id},
+            # tax_1:
+            {'debit': 0.0,      'credit': 0.0,      'account_id': self.cash_basis_transfer_account.id},
+            {'debit': 0.0,      'credit': 0.0,      'account_id': self.tax_account_1.id},
+            # tax_2:
+            {'debit': 0.0,      'credit': 0.0,      'account_id': self.cash_basis_transfer_account.id},
+            {'debit': 0.0,      'credit': 0.0,      'account_id': self.tax_account_2.id},
+        ])
+
+        self.assertRecordValues(res['full_reconcile'].exchange_move_id.line_ids, [
+            {'account_id': self.tax_account_2.id,               'debit': 0.0,   'credit': 0.01, 'tax_ids': [],          'tax_line_id': self.cash_basis_tax_tiny_amount.id},
+            {'account_id': self.cash_basis_transfer_account.id, 'debit': 0.01,  'credit': 0.0,  'tax_ids': [],          'tax_line_id': False},
+        ])
+
+        self.assertAmountsGroupByAccount([
+            # Account                               Balance     Amount Currency
+            (self.cash_basis_transfer_account,      0.0,        0.0),
+            (self.tax_account_1,                    -33.33,     -33.33),
+            (self.tax_account_2,                    -0.01,      -0.01),
+        ])
+
+    def test_reconcile_cash_basis_workflow_multi_currency(self):
+        ''' Same as before with a foreign currency. '''
+
+        currency_id = self.currency_data['currency'].id
+        taxes = self.cash_basis_tax_a_third_amount + self.cash_basis_tax_tiny_amount
+
+        cash_basis_move = self.env['account.move'].create({
+            'move_type': 'entry',
+            'date': '2016-01-01',
+            'line_ids': [
+                # Base Tax line
+                (0, 0, {
+                    'debit': 0.0,
+                    'credit': 33.34,
+                    'amount_currency': -100.0,
+                    'currency_id': currency_id,
+                    'account_id': self.company_data['default_account_revenue'].id,
+                    'tax_ids': [(6, 0, taxes.ids)],
+                    'tax_exigible': False,
+                }),
+
+                # Tax lines
+                (0, 0, {
+                    'debit': 0.0,
+                    'credit': 11.10,
+                    'amount_currency': -33.33,
+                    'currency_id': currency_id,
+                    'account_id': self.cash_basis_transfer_account.id,
+                    'tax_repartition_line_id': self.cash_basis_tax_a_third_amount.invoice_repartition_line_ids.filtered(lambda line: line.repartition_type == 'tax').id,
+                    'tax_exigible': False,
+                }),
+                (0, 0, {
+                    'debit': 0.0,
+                    'credit': 0.01,
+                    'amount_currency': -0.01,
+                    'currency_id': currency_id,
+                    'account_id': self.cash_basis_transfer_account.id,
+                    'tax_repartition_line_id': self.cash_basis_tax_tiny_amount.invoice_repartition_line_ids.filtered(lambda line: line.repartition_type == 'tax').id,
+                    'tax_exigible': False,
+                }),
+
+                # Receivable lines
+                (0, 0, {
+                    'debit': 14.82,
+                    'credit': 0.0,
+                    'amount_currency': 44.45,
+                    'currency_id': currency_id,
+                    'account_id': self.extra_receivable_account_1.id,
+                }),
+                (0, 0, {
+                    'debit': 14.82,
+                    'credit': 0.0,
+                    'amount_currency': 44.45,
+                    'currency_id': currency_id,
+                    'account_id': self.extra_receivable_account_2.id,
+                }),
+                (0, 0, {
+                    'debit': 14.82,
+                    'credit': 0.0,
+                    'amount_currency': 44.45,
+                    'currency_id': currency_id,
+                    'account_id': self.extra_receivable_account_2.id,
+                }),
+                (0, 0, {
+                    'debit': 0.0,
+                    'credit': 0.01,
+                    'amount_currency': -0.01,
+                    'currency_id': currency_id,
+                    'account_id': self.extra_payable_account_1.id,
+                }),
+            ]
+        })
+
+        payment_move = self.env['account.move'].create({
+            'move_type': 'entry',
+            'date': '2017-01-01',
+            'line_ids': [
+                (0, 0, {'debit': 0.0,       'credit': 16.67,    'amount_currency': -33.34,  'currency_id': currency_id,     'account_id': self.extra_receivable_account_1.id}),
+                (0, 0, {'debit': 0.0,       'credit': 5.6,      'amount_currency': -11.11,  'currency_id': currency_id,     'account_id': self.extra_receivable_account_1.id}),
+                (0, 0, {'debit': 0.0,       'credit': 44.45,    'amount_currency': -88.89,  'currency_id': currency_id,     'account_id': self.extra_receivable_account_2.id}),
+                (0, 0, {'debit': 0.0,       'credit': 0.01,     'amount_currency': -0.01,   'currency_id': currency_id,     'account_id': self.extra_receivable_account_2.id}),
+                (0, 0, {'debit': 0.01,      'credit': 0.0,      'amount_currency': 0.01,    'currency_id': currency_id,     'account_id': self.extra_payable_account_1.id}),
+                (0, 0, {'debit': 66.72,     'credit': 0.0,                                                                  'account_id': self.company_data['default_account_revenue'].id}),
+            ]
+        })
+
+        (cash_basis_move + payment_move).action_post()
+
+        # Initial amounts by accounts:
+
+        self.assertAmountsGroupByAccount([
+            # Account                               Balance     Amount Currency
+            (self.cash_basis_transfer_account,      -11.11,     -33.34),
+            (self.tax_account_1,                    0.0,        0.0),
+            (self.tax_account_2,                    0.0,        0.0),
+        ])
+
+        # There is 44.45 + 44.45 + 44.45 + 0.01 = 133.36 to reconcile on 'cash_basis_move'.
+        # Reconciling all the amount in extra_receivable_account_1 should compute 2 percentages:
+        # 33.34 / 133.36 = 0.25
+        # 11.11 / 133.36 = 0.083308338
+
+        receivable_lines_1 = (cash_basis_move + payment_move).line_ids\
+            .filtered(lambda line: line.account_id == self.extra_receivable_account_1)
+        res = receivable_lines_1.reconcile()
+
+        self.assertFullReconcile(res['full_reconcile'], receivable_lines_1)
+        self.assertEqual(len(res.get('tax_cash_basis_moves', [])), 2)
+        self.assertRecordValues(res['tax_cash_basis_moves'][0].line_ids, [
+            # Base amount of tax_1 & tax_2:
+            {'debit': 12.5,     'credit': 0.0,      'amount_currency': 25.0,    'currency_id': currency_id,     'account_id': self.cash_basis_base_account.id},
+            {'debit': 0.0,      'credit': 12.5,     'amount_currency': -25.0,   'currency_id': currency_id,     'account_id': self.cash_basis_base_account.id},
+            # tax_1:
+            {'debit': 4.17,     'credit': 0.0,      'amount_currency': 8.333,   'currency_id': currency_id,     'account_id': self.cash_basis_transfer_account.id},
+            {'debit': 0.0,      'credit': 4.17,     'amount_currency': -8.333,  'currency_id': currency_id,     'account_id': self.tax_account_1.id},
+            # tax_2:
+            {'debit': 0.0,      'credit': 0.0,      'amount_currency': 0.003,   'currency_id': currency_id,     'account_id': self.cash_basis_transfer_account.id},
+            {'debit': 0.0,      'credit': 0.0,      'amount_currency': -0.003,  'currency_id': currency_id,     'account_id': self.tax_account_2.id},
+        ])
+        self.assertRecordValues(res['tax_cash_basis_moves'][1].line_ids, [
+            # Base amount of tax_1 & tax_2:
+            {'debit': 4.2,      'credit': 0.0,      'amount_currency': 8.331,   'currency_id': currency_id,     'account_id': self.cash_basis_base_account.id},
+            {'debit': 0.0,      'credit': 4.2,      'amount_currency': -8.331,  'currency_id': currency_id,     'account_id': self.cash_basis_base_account.id},
+            # tax_1:
+            {'debit': 1.4,      'credit': 0.0,      'amount_currency': 2.777,   'currency_id': currency_id,     'account_id': self.cash_basis_transfer_account.id},
+            {'debit': 0.0,      'credit': 1.4,      'amount_currency': -2.777,  'currency_id': currency_id,     'account_id': self.tax_account_1.id},
+            # tax_2:
+            {'debit': 0.0,      'credit': 0.0,      'amount_currency': 0.001,   'currency_id': currency_id,     'account_id': self.cash_basis_transfer_account.id},
+            {'debit': 0.0,      'credit': 0.0,      'amount_currency': -0.001,  'currency_id': currency_id,     'account_id': self.tax_account_2.id},
+        ])
+
+        self.assertAmountsGroupByAccount([
+            # Account                               Balance     Amount Currency
+            (self.cash_basis_transfer_account,      -5.54,      -22.226),
+            (self.tax_account_1,                    -5.57,      -11.11),
+            (self.tax_account_2,                    0.0,        -0.004),
+        ])
+
+        # Reconciling all the amount in extra_receivable_account_2 should compute 3 percentages:
+        # 44.45 / 133.36 = 0.333308338
+        # 44.44 / 133.36 = 0.333233353
+        # 0.01 / 133.36 = 0.000074985
+
+        receivable_lines_2 = (cash_basis_move + payment_move).line_ids\
+            .filtered(lambda line: line.account_id == self.extra_receivable_account_2)
+        res = receivable_lines_2.reconcile()
+
+        self.assertFullReconcile(res['full_reconcile'], receivable_lines_2)
+        self.assertEqual(len(res.get('tax_cash_basis_moves', [])), 3)
+        self.assertRecordValues(res['tax_cash_basis_moves'][0].line_ids, [
+            # Base amount of tax_1 & tax_2:
+            {'debit': 16.67,    'credit': 0.0,      'amount_currency': 33.331,  'currency_id': currency_id,     'account_id': self.cash_basis_base_account.id},
+            {'debit': 0.0,      'credit': 16.67,    'amount_currency': -33.331, 'currency_id': currency_id,     'account_id': self.cash_basis_base_account.id},
+            # tax_1:
+            {'debit': 5.56,     'credit': 0.0,      'amount_currency': 11.109,  'currency_id': currency_id,     'account_id': self.cash_basis_transfer_account.id},
+            {'debit': 0.0,      'credit': 5.56,     'amount_currency': -11.109, 'currency_id': currency_id,     'account_id': self.tax_account_1.id},
+            # tax_2:
+            {'debit': 0.0,      'credit': 0.0,      'amount_currency': 0.003,   'currency_id': currency_id,     'account_id': self.cash_basis_transfer_account.id},
+            {'debit': 0.0,      'credit': 0.0,      'amount_currency': -0.003,  'currency_id': currency_id,     'account_id': self.tax_account_2.id},
+        ])
+        self.assertRecordValues(res['tax_cash_basis_moves'][1].line_ids, [
+            # Base amount of tax_1 & tax_2:
+            {'debit': 16.66,    'credit': 0.0,      'amount_currency': 33.323,  'currency_id': currency_id,     'account_id': self.cash_basis_base_account.id},
+            {'debit': 0.0,      'credit': 16.66,    'amount_currency': -33.323, 'currency_id': currency_id,     'account_id': self.cash_basis_base_account.id},
+            # tax_1:
+            {'debit': 5.55,     'credit': 0.0,      'amount_currency': 11.107,  'currency_id': currency_id,     'account_id': self.cash_basis_transfer_account.id},
+            {'debit': 0.0,      'credit': 5.55,     'amount_currency': -11.107, 'currency_id': currency_id,     'account_id': self.tax_account_1.id},
+            # tax_2:
+            {'debit': 0.0,      'credit': 0.0,      'amount_currency': 0.003,   'currency_id': currency_id,     'account_id': self.cash_basis_transfer_account.id},
+            {'debit': 0.0,      'credit': 0.0,      'amount_currency': -0.003,  'currency_id': currency_id,     'account_id': self.tax_account_2.id},
+        ])
+        self.assertRecordValues(res['tax_cash_basis_moves'][2].line_ids, [
+            # Base amount of tax_1 & tax_2:
+            {'debit': 0.01,     'credit': 0.0,      'amount_currency': 0.007,   'currency_id': currency_id,     'account_id': self.cash_basis_base_account.id},
+            {'debit': 0.0,      'credit': 0.01,     'amount_currency': -0.007,  'currency_id': currency_id,     'account_id': self.cash_basis_base_account.id},
+            # tax_1:
+            {'debit': 0.0,      'credit': 0.0,      'amount_currency': 0.002,   'currency_id': currency_id,     'account_id': self.cash_basis_transfer_account.id},
+            {'debit': 0.0,      'credit': 0.0,      'amount_currency': -0.002,  'currency_id': currency_id,     'account_id': self.tax_account_1.id},
+            # tax_2:
+            {'debit': 0.0,      'credit': 0.0,      'amount_currency': 0.0,     'currency_id': currency_id,     'account_id': self.cash_basis_transfer_account.id},
+            {'debit': 0.0,      'credit': 0.0,      'amount_currency': 0.0,     'currency_id': currency_id,     'account_id': self.tax_account_2.id},
+        ])
+
+        self.assertAmountsGroupByAccount([
+            # Account                               Balance     Amount Currency
+            (self.cash_basis_transfer_account,      5.57,       -0.002),
+            (self.tax_account_1,                    -16.68,     -33.328),
+            (self.tax_account_2,                    0.0,        -0.01),
+        ])
+
+        # Reconciling all the amount in extra_payable_account_1 should trigger the matching number and ensure all
+        # the base amount has been covered without any rounding issue.
+
+        payable_lines_1 = (cash_basis_move + payment_move).line_ids\
+            .filtered(lambda line: line.account_id == self.extra_payable_account_1)
+        res = payable_lines_1.reconcile()
+
+        self.assertFullReconcile(res['full_reconcile'], payable_lines_1)
+        self.assertEqual(len(res.get('tax_cash_basis_moves', [])), 1)
+        self.assertRecordValues(res['tax_cash_basis_moves'].line_ids, [
+            # Base amount of tax_1 & tax_2:
+            {'debit': 0.01,     'credit': 0.0,      'amount_currency': 0.007,   'currency_id': currency_id,     'account_id': self.cash_basis_base_account.id},
+            {'debit': 0.0,      'credit': 0.01,     'amount_currency': -0.007,  'currency_id': currency_id,     'account_id': self.cash_basis_base_account.id},
+            # tax_1:
+            {'debit': 0.0,      'credit': 0.0,      'amount_currency': 0.002,   'currency_id': currency_id,     'account_id': self.cash_basis_transfer_account.id},
+            {'debit': 0.0,      'credit': 0.0,      'amount_currency': -0.002,  'currency_id': currency_id,     'account_id': self.tax_account_1.id},
+            # tax_2:
+            {'debit': 0.0,      'credit': 0.0,      'amount_currency': 0.0,     'currency_id': currency_id,     'account_id': self.cash_basis_transfer_account.id},
+            {'debit': 0.0,      'credit': 0.0,      'amount_currency': 0.0,     'currency_id': currency_id,     'account_id': self.tax_account_2.id},
+        ])
+
+        self.assertRecordValues(res['full_reconcile'].exchange_move_id.line_ids, [
+            {'account_id': self.cash_basis_base_account.id,     'debit': 16.71, 'credit': 0.0,      'tax_ids': taxes.ids,   'tax_line_id': False},
+            {'account_id': self.cash_basis_base_account.id,     'debit': 0.0,   'credit': 16.71,    'tax_ids': [],          'tax_line_id': False},
+            {'account_id': self.tax_account_1.id,               'debit': 5.58,  'credit': 0.0,      'tax_ids': [],          'tax_line_id': self.cash_basis_tax_a_third_amount.id},
+            {'account_id': self.cash_basis_transfer_account.id, 'debit': 0.0,   'credit': 5.58,     'tax_ids': [],          'tax_line_id': False},
+            {'account_id': self.tax_account_2.id,               'debit': 0.0,   'credit': 0.01,     'tax_ids': [],          'tax_line_id': self.cash_basis_tax_tiny_amount.id},
+            {'account_id': self.cash_basis_transfer_account.id, 'debit': 0.01,  'credit': 0.0,      'tax_ids': [],          'tax_line_id': False},
+        ])
+
+        self.assertAmountsGroupByAccount([
+            # Account                               Balance     Amount Currency
+            (self.cash_basis_transfer_account,      0.0,        0.0),
+            (self.tax_account_1,                    -11.1,      -33.33),
+            (self.tax_account_2,                    -0.01,      -0.01),
+        ])
+
+    def test_reconcile_cash_basis_exchange_difference_transfer_account_check_entries_1(self):
+        ''' Test the generation of the exchange difference for a tax cash basis journal entry when the transfer
+        account is not a reconcile one.
+        '''
+        currency_id = self.currency_data['currency'].id
+
+        # Rate 1/3 in 2016.
+        cash_basis_move = self.env['account.move'].create({
+            'move_type': 'entry',
+            'date': '2016-01-01',
+            'line_ids': [
+                # Base Tax line
+                (0, 0, {
+                    'debit': 0.0,
+                    'credit': 100.0,
+                    'amount_currency': -300.0,
+                    'currency_id': currency_id,
+                    'account_id': self.company_data['default_account_revenue'].id,
+                    'tax_ids': [(6, 0, self.cash_basis_tax_a_third_amount.ids)],
+                    'tax_exigible': False,
+                }),
+
+                # Tax line
+                (0, 0, {
+                    'debit': 0.0,
+                    'credit': 33.33,
+                    'amount_currency': -100.0,
+                    'currency_id': currency_id,
+                    'account_id': self.cash_basis_transfer_account.id,
+                    'tax_repartition_line_id': self.cash_basis_tax_a_third_amount.invoice_repartition_line_ids.filtered(lambda line: line.repartition_type == 'tax').id,
+                    'tax_exigible': False,
+                }),
+
+                # Receivable lines
+                (0, 0, {
+                    'debit': 133.33,
+                    'credit': 0.0,
+                    'amount_currency': 400.0,
+                    'currency_id': currency_id,
+                    'account_id': self.extra_receivable_account_1.id,
+                }),
+            ]
+        })
+
+        # Rate 1/2 in 2017.
+        payment_move = self.env['account.move'].create({
+            'move_type': 'entry',
+            'date': '2017-01-01',
+            'line_ids': [
+                (0, 0, {
+                    'debit': 0.0,
+                    'credit': 201.0,
+                    'amount_currency': -402.0, # Don't create the full reconcile directly.
+                    'currency_id': currency_id,
+                    'account_id': self.extra_receivable_account_1.id,
+                }),
+                (0, 0, {
+                    'debit': 201.0,
+                    'credit': 0.0,
+                    'account_id': self.company_data['default_account_revenue'].id,
+                }),
+            ]
+        })
+
+        # Move making the payment fully paid.
+        end_move = self.env['account.move'].create({
+            'move_type': 'entry',
+            'date': '2017-01-01',
+            'line_ids': [
+                (0, 0, {
+                    'debit': 1.0,
+                    'credit': 0.0,
+                    'amount_currency': 2.0,
+                    'currency_id': currency_id,
+                    'account_id': self.extra_receivable_account_1.id,
+                }),
+                (0, 0, {
+                    'debit': 0.0,
+                    'credit': 1.0,
+                    'account_id': self.company_data['default_account_revenue'].id,
+                }),
+            ]
+        })
+
+        (cash_basis_move + payment_move + end_move).action_post()
+
+        self.assertAmountsGroupByAccount([
+            # Account                               Balance     Amount Currency
+            (self.cash_basis_transfer_account,      -33.33,     -100.0),
+            (self.tax_account_1,                    0.0,        0.0),
+        ])
+
+        receivable_lines = (cash_basis_move + payment_move).line_ids\
+            .filtered(lambda line: line.account_id == self.extra_receivable_account_1)
+        res = receivable_lines.reconcile()
+
+        self.assertEqual(len(res.get('tax_cash_basis_moves', [])), 1)
+        self.assertRecordValues(res['tax_cash_basis_moves'].line_ids, [
+            # Base amount:
+            {'debit': 150.0,    'credit': 0.0,      'amount_currency': 300.0,   'currency_id': currency_id,     'account_id': self.cash_basis_base_account.id},
+            {'debit': 0.0,      'credit': 150.0,    'amount_currency': -300.0,  'currency_id': currency_id,     'account_id': self.cash_basis_base_account.id},
+            # tax:
+            {'debit': 50.0,     'credit': 0.0,      'amount_currency': 100.0,   'currency_id': currency_id,     'account_id': self.cash_basis_transfer_account.id},
+            {'debit': 0.0,      'credit': 50.0,     'amount_currency': -100.0,  'currency_id': currency_id,     'account_id': self.tax_account_1.id},
+        ])
+
+        receivable_lines2 = (payment_move + end_move).line_ids\
+            .filtered(lambda line: line.account_id == self.extra_receivable_account_1)
+        res = receivable_lines2.reconcile()
+
+        self.assertFullReconcile(res['full_reconcile'], receivable_lines + receivable_lines2)
+
+        exchange_diff = res['full_reconcile'].exchange_move_id
+        exchange_diff_lines = exchange_diff.line_ids\
+            .filtered(lambda line: line.account_id == self.cash_basis_transfer_account)\
+            .sorted(lambda line: (line.account_id, line.debit, line.credit))
+
+        self.assertRecordValues(exchange_diff_lines, [
+            {
+                'debit': 0.0,
+                'credit': 16.67,
+                'amount_currency': 0.0,
+                'currency_id': currency_id,
+                'account_id': self.cash_basis_transfer_account.id,
+            },
+        ])
+
+        self.assertAmountsGroupByAccount([
+            # Account                               Balance     Amount Currency
+            (self.cash_basis_transfer_account,      0.0,        0.0),
+            (self.tax_account_1,                    -33.33,     -100.0),
+        ])
+
+    def test_reconcile_cash_basis_exchange_difference_transfer_account_check_entries_2(self):
+        ''' Test the generation of the exchange difference for a tax cash basis journal entry when the transfer
+        account is not a reconcile one.
+        '''
+        currency_id = self.setup_multi_currency_data(default_values={
+            'name': 'bitcoin',
+            'symbol': 'bc',
+            'currency_unit_label': 'Bitcoin',
+            'currency_subunit_label': 'Tiny bitcoin',
+        }, rate2016=0.5, rate2017=0.66666666666666)['currency'].id
+
+        # Rate 2/1 in 2016.
+        caba_inv = self.env['account.move'].create({
+            'move_type': 'entry',
+            'date': '2016-01-01',
+            'line_ids': [
+                # Base Tax line
+                (0, 0, {
+                    'debit': 0.0,
+                    'credit': 200.0,
+                    'amount_currency': -100.0,
+                    'currency_id': currency_id,
+                    'account_id': self.company_data['default_account_revenue'].id,
+                    'tax_ids': [(6, 0, self.cash_basis_tax_a_third_amount.ids)],
+                    'tax_exigible': False,
+                }),
+
+                # Tax line
+                (0, 0, {
+                    'debit': 0.0,
+                    'credit': 20.0,
+                    'amount_currency': -10.0,
+                    'currency_id': currency_id,
+                    'account_id': self.cash_basis_transfer_account.id,
+                    'tax_repartition_line_id': self.cash_basis_tax_a_third_amount.invoice_repartition_line_ids.filtered(lambda line: line.repartition_type == 'tax').id,
+                    'tax_exigible': False,
+                }),
+
+                # Receivable lines
+                (0, 0, {
+                    'debit': 220.0,
+                    'credit': 0.0,
+                    'amount_currency': 110.0,
+                    'currency_id': currency_id,
+                    'account_id': self.extra_receivable_account_1.id,
+                }),
+            ]
+        })
+        caba_inv.action_post()
+
+        # Rate 3/2 in 2017. Full payment of 110 in foreign currency
+        pmt_wizard = self.env['account.payment.register'].with_context(active_model='account.move', active_ids=caba_inv.ids).create({
+            'payment_date': '2017-01-01',
+            'journal_id': self.company_data['default_journal_bank'].id,
+            'payment_method_id': self.env.ref('account.account_payment_method_manual_in').id,
+        })
+        pmt_wizard._create_payments()
+        partial_rec = caba_inv.mapped('line_ids.matched_credit_ids')
+        caba_move = self.env['account.move'].search([('tax_cash_basis_rec_id', 'in', partial_rec.ids)])
+
+        self.assertRecordValues(caba_move.line_ids, [
+            {'account_id': self.cash_basis_base_account.id,     'debit': 150.0, 'credit': 0.0,      'amount_currency': 100.0,   'tax_ids': [],                                      'tax_line_id': False},
+            {'account_id': self.cash_basis_base_account.id,     'debit': 0.0,   'credit': 150.0,    'amount_currency': -100.0,  'tax_ids': self.cash_basis_tax_a_third_amount.ids,  'tax_line_id': False},
+            {'account_id': self.cash_basis_transfer_account.id, 'debit': 15.0,  'credit': 0.0,      'amount_currency': 10.0,    'tax_ids': [],                                      'tax_line_id': False},
+            {'account_id': self.tax_account_1.id,               'debit': 0.0,   'credit': 15.0,     'amount_currency': -10.0,   'tax_ids': [],                                      'tax_line_id': self.cash_basis_tax_a_third_amount.id},
+        ])
+
+        receivable_line = caba_inv.line_ids.filtered(lambda x: x.account_id.internal_type == 'receivable')
+        self.assertTrue(receivable_line.full_reconcile_id, "Invoice should be fully paid")
+
+        exchange_move = receivable_line.full_reconcile_id.exchange_move_id
+        self.assertTrue(exchange_move, "There should be an exchange difference move created")
+        self.assertRecordValues(exchange_move.line_ids, [
+            {'account_id': receivable_line.account_id.id,                                   'debit': 0.0,   'credit': 55.0, 'amount_currency': 0.0, 'tax_ids': [],                                      'tax_line_id': False},
+            {'account_id': caba_move.company_id.expense_currency_exchange_account_id.id,    'debit': 55.0,  'credit': 0.0,  'amount_currency': 0.0, 'tax_ids': [],                                      'tax_line_id': False},
+            {'account_id': self.cash_basis_base_account.id,                                 'debit': 0.0,   'credit': 50.0, 'amount_currency': 0.0, 'tax_ids': self.cash_basis_tax_a_third_amount.ids,  'tax_line_id': False},
+            {'account_id': self.cash_basis_base_account.id,                                 'debit': 50.0,  'credit': 0.0,  'amount_currency': 0.0, 'tax_ids': [],                                      'tax_line_id': False},
+            {'account_id': self.tax_account_1.id,                                           'debit': 0.0,   'credit': 5.0,  'amount_currency': 0.0, 'tax_ids': [],                                      'tax_line_id': self.cash_basis_tax_a_third_amount.id},
+            {'account_id': self.cash_basis_transfer_account.id,                             'debit': 5.0,   'credit': 0.0,  'amount_currency': 0.0, 'tax_ids': [],                                      'tax_line_id': False},
+        ])
+
+        self.assertAmountsGroupByAccount([
+            # Account                               Balance     Amount Currency
+            (self.cash_basis_transfer_account,      0.0,        0.0),
+            (self.tax_account_1,                    -20.0,      -10.0),
+        ])
+
+    def test_reconcile_cash_basis_exchange_difference_transfer_account_check_entries_3(self):
+        ''' Test the generation of the exchange difference for a tax cash basis journal entry when the transfer
+        account is not a reconcile one.
+        '''
+        currency_id = self.setup_multi_currency_data(default_values={
+            'name': 'bitcoin',
+            'symbol': 'bc',
+            'currency_unit_label': 'Bitcoin',
+            'currency_subunit_label': 'Tiny bitcoin',
+            'rounding': 0.01,
+        }, rate2016=0.5, rate2017=0.66666666666666)['currency'].id
+
+        # Rate 2/1 in 2016.
+        caba_inv = self.env['account.move'].create({
+            'move_type': 'entry',
+            'date': '2016-01-01',
+            'line_ids': [
+                # Base Tax line
+                (0, 0, {
+                    'debit': 0.0,
+                    'credit': 200.0,
+                    'amount_currency': -100.0,
+                    'currency_id': currency_id,
+                    'account_id': self.company_data['default_account_revenue'].id,
+                    'tax_ids': [(6, 0, self.cash_basis_tax_a_third_amount.ids)],
+                    'tax_exigible': False,
+                }),
+
+                # Tax line
+                (0, 0, {
+                    'debit': 0.0,
+                    'credit': 20.0,
+                    'amount_currency': -10.0,
+                    'currency_id': currency_id,
+                    'account_id': self.cash_basis_transfer_account.id,
+                    'tax_repartition_line_id': self.cash_basis_tax_a_third_amount.invoice_repartition_line_ids.filtered(lambda line: line.repartition_type == 'tax').id,
+                    'tax_exigible': False,
+                }),
+
+                # Receivable lines
+                (0, 0, {
+                    'debit': 220.0,
+                    'credit': 0.0,
+                    'amount_currency': 110.0,
+                    'currency_id': currency_id,
+                    'account_id': self.extra_receivable_account_1.id,
+                }),
+            ]
+        })
+        caba_inv.action_post()
+
+        # Rate 3/2 in 2017. Full payment of 220 in company currency
+        pmt_wizard = self.env['account.payment.register'].with_context(active_model='account.move', active_ids=caba_inv.ids).create({
+            'payment_date': '2017-01-01',
+            'journal_id': self.company_data['default_journal_bank'].id,
+            'payment_method_id': self.env.ref('account.account_payment_method_manual_in').id,
+            'currency_id': self.company_data['currency'].id,
+            'amount': 220.0,
+        })
+        pmt_wizard._create_payments()
+
+        caba_move = self.env['account.move'].search([('tax_cash_basis_rec_id', 'in', caba_inv.line_ids.matched_credit_ids.ids)])
+        self.assertRecordValues(caba_move.line_ids, [
+            {'account_id': self.cash_basis_base_account.id,     'debit': 200.01,    'credit': 0.0,      'amount_currency': 133.34,  'tax_ids': [],                                      'tax_line_id': False},
+            {'account_id': self.cash_basis_base_account.id,     'debit': 0.0,       'credit': 200.01,   'amount_currency': -133.34, 'tax_ids': self.cash_basis_tax_a_third_amount.ids,  'tax_line_id': False},
+            {'account_id': self.cash_basis_transfer_account.id, 'debit': 20.0,      'credit': 0.0,      'amount_currency': 13.33,   'tax_ids': [],                                      'tax_line_id': False},
+            {'account_id': self.tax_account_1.id,               'debit': 0.0,       'credit': 20.0,     'amount_currency': -13.33,  'tax_ids': [],                                      'tax_line_id': self.cash_basis_tax_a_third_amount.id},
+        ])
+
+        receivable_line = caba_inv.line_ids.filtered(lambda x: x.account_id.internal_type == 'receivable')
+        self.assertTrue(receivable_line.full_reconcile_id, "Invoice should be fully paid")
+
+        exchange_move = receivable_line.full_reconcile_id.exchange_move_id
+        self.assertRecordValues(exchange_move.line_ids, [
+            {'account_id': self.extra_receivable_account_1.id,                          'debit': 0.0,   'credit': 0.0,  'amount_currency': 36.67,   'tax_ids': [], 'tax_line_id': False},
+            {'account_id': caba_move.company_id.income_currency_exchange_account_id.id, 'debit': 0.0,   'credit': 0.0,  'amount_currency': -36.67,  'tax_ids': [], 'tax_line_id': False},
+            {'account_id': self.cash_basis_base_account.id,                             'debit': 0.01,  'credit': 0.0,  'amount_currency': 0.0,     'tax_ids': self.cash_basis_tax_a_third_amount.ids,  'tax_line_id': False},
+            {'account_id': self.cash_basis_base_account.id,                             'debit': 0.0,   'credit': 0.01, 'amount_currency': 0.0,     'tax_ids': [],                                      'tax_line_id': False},
+        ])
+
+        self.assertAmountsGroupByAccount([
+            # Account                               Balance     Amount Currency
+            (self.cash_basis_transfer_account,      0.0,        3.33),
+            (self.tax_account_1,                    -20.0,      -13.33),
+        ])
+
+    def test_reconcile_cash_basis_revert(self):
+        ''' Ensure the cash basis journal entry can be reverted. '''
+        self.cash_basis_transfer_account.reconcile = True
+
+        invoice_move = self.env['account.move'].create({
+            'move_type': 'entry',
+            'date': '2016-01-01',
+            'line_ids': [
+                # Base Tax line
+                (0, 0, {
+                    'debit': 0.0,
+                    'credit': 100.0,
+                    'account_id': self.company_data['default_account_revenue'].id,
+                    'tax_ids': [(6, 0, self.cash_basis_tax_a_third_amount.ids)],
+                    'tax_exigible': False,
+                }),
+
+                # Tax line
+                (0, 0, {
+                    'debit': 0.0,
+                    'credit': 33.33,
+                    'account_id': self.cash_basis_transfer_account.id,
+                    'tax_repartition_line_id': self.cash_basis_tax_a_third_amount.invoice_repartition_line_ids.filtered(lambda line: line.repartition_type == 'tax').id,
+                    'tax_exigible': False,
+                }),
+
+                # Receivable line
+                (0, 0, {
+                    'debit': 133.33,
+                    'credit': 0.0,
+                    'account_id': self.extra_receivable_account_1.id,
+                }),
+            ]
+        })
+
+        payment_move = self.env['account.move'].create({
+            'move_type': 'entry',
+            'date': '2016-01-01',
+            'line_ids': [
+                (0, 0, {'debit': 0.0,       'credit': 133.33,   'account_id': self.extra_receivable_account_1.id}),
+                (0, 0, {'debit': 133.33,    'credit': 0.0,      'account_id': self.company_data['default_account_revenue'].id}),
+            ]
+        })
+
+        (invoice_move + payment_move).action_post()
+
+        receivable_lines = (invoice_move + payment_move).line_ids\
+            .filtered(lambda line: line.account_id == self.extra_receivable_account_1)
+        res = receivable_lines.reconcile()
+
+        # == Check reconciliation of invoice with payment ==
+
+        self.assertFullReconcile(res['full_reconcile'], receivable_lines)
+        self.assertEqual(len(res.get('tax_cash_basis_moves', [])), 1)
+
+        # == Check the reconciliation of invoice with tax cash basis journal entry.
+        # /!\ We make the assumption the tax cash basis journal entry is well created.
+
+        tax_cash_basis_move = res['tax_cash_basis_moves']
+
+        taxes_lines = (invoice_move.line_ids + tax_cash_basis_move.line_ids.filtered('debit'))\
+            .filtered(lambda line: line.account_id == self.cash_basis_transfer_account)
+        taxes_full_reconcile = taxes_lines.matched_debit_ids.full_reconcile_id
+
+        self.assertTrue(taxes_full_reconcile)
+        self.assertFullReconcile(taxes_full_reconcile, taxes_lines)
+
+        # == Check the reconciliation after the reverse ==
+
+        tax_cash_basis_move_reverse = tax_cash_basis_move._reverse_moves(cancel=True)
+
+        self.assertFullReconcile(res['full_reconcile'], receivable_lines)
+
+        # == Check the reconciliation of the tax cash basis journal entry with its reverse ==
+
+        reversed_taxes_lines = (tax_cash_basis_move + tax_cash_basis_move_reverse).line_ids\
+            .filtered(lambda line: line.account_id == self.cash_basis_transfer_account)
+
+        reversed_taxes_full_reconcile = reversed_taxes_lines.matched_debit_ids.full_reconcile_id
+
+        self.assertTrue(reversed_taxes_full_reconcile)
+        self.assertFullReconcile(reversed_taxes_full_reconcile, reversed_taxes_lines)
+
+    def test_reconcile_cash_basis_tax_grid_refund(self):
+        invoice_move = self.env['account.move'].create({
+            'move_type': 'entry',
+            'date': '2016-01-01',
+            'line_ids': [
+                # Base Tax line
+                (0, 0, {
+                    'debit': 0.0,
+                    'credit': 100.0,
+                    'account_id': self.company_data['default_account_revenue'].id,
+                    'tax_ids': [(6, 0, self.cash_basis_tax_a_third_amount.ids)],
+                    'tax_tag_ids': [(6, 0, self.tax_tags[0].ids)],
+                    'tax_exigible': False,
+                }),
+
+                # Tax line
+                (0, 0, {
+                    'debit': 0.0,
+                    'credit': 33.33,
+                    'account_id': self.cash_basis_transfer_account.id,
+                    'tax_repartition_line_id': self.cash_basis_tax_a_third_amount.invoice_repartition_line_ids.filtered(lambda line: line.repartition_type == 'tax').id,
+                    'tax_tag_ids': [(6, 0, self.tax_tags[1].ids)],
+                    'tax_exigible': False,
+                }),
+
+                # Receivable line
+                (0, 0, {
+                    'debit': 133.33,
+                    'credit': 0.0,
+                    'account_id': self.extra_receivable_account_1.id,
+                }),
+            ]
+        })
+
+        refund_move = self.env['account.move'].create({
+            'move_type': 'out_refund',
+            'partner_id': self.partner_a.id,
+            'invoice_date': '2016-01-01',
+            'date': '2016-01-01',
+            'line_ids': [
+                # Base Tax line
+                (0, 0, {
+                    'debit': 100.0,
+                    'credit': 0.0,
+                    'account_id': self.company_data['default_account_revenue'].id,
+                    'tax_ids': [(6, 0, self.cash_basis_tax_a_third_amount.ids)],
+                    'tax_tag_ids': [(6, 0, self.tax_tags[2].ids)],
+                    'tax_exigible': False,
+                }),
+
+                # Tax line
+                (0, 0, {
+                    'debit': 33.33,
+                    'credit': 0.0,
+                    'account_id': self.cash_basis_transfer_account.id,
+                    'tax_repartition_line_id': self.cash_basis_tax_a_third_amount.invoice_repartition_line_ids.filtered(lambda line: line.repartition_type == 'tax').id,
+                    'tax_tag_ids': [(6, 0, self.tax_tags[3].ids)],
+                    'tax_exigible': False,
+                }),
+
+                # Receivable line
+                (0, 0, {
+                    'debit': 0.0,
+                    'credit': 133.33,
+                    'account_id': self.extra_receivable_account_1.id,
+                }),
+            ]
+        })
+
+        (invoice_move + refund_move).action_post()
+
+        receivable_lines = (invoice_move + refund_move).line_ids\
+            .filtered(lambda line: line.account_id == self.extra_receivable_account_1)
+        res = receivable_lines.reconcile()
+
+        self.assertFullReconcile(res['full_reconcile'], receivable_lines)
+        self.assertEqual(len(res.get('tax_cash_basis_moves', [])), 2)
+
+        tax_cash_basis_moves = res['tax_cash_basis_moves'].sorted(lambda move: move.tax_cash_basis_move_id.id)
+
+        # Invoice:
+        cb_lines = tax_cash_basis_moves[0].line_ids.sorted(lambda line: (-abs(line.balance), -line.debit, line.account_id))
+        self.assertRecordValues(cb_lines, [
+            # Base amount:
+            {'debit': 100.0,    'credit': 0.0,      'tax_tag_ids': [],                      'account_id': self.cash_basis_base_account.id},
+            {'debit': 0.0,      'credit': 100.0,    'tax_tag_ids': self.tax_tags[0].ids,    'account_id': self.cash_basis_base_account.id},
+            # tax:
+            {'debit': 33.33,    'credit': 0.0,      'tax_tag_ids': [],                      'account_id': self.cash_basis_transfer_account.id},
+            {'debit': 0.0,      'credit': 33.33,    'tax_tag_ids': self.tax_tags[1].ids,    'account_id': self.tax_account_1.id},
+        ])
+
+        # Refund:
+        cb_lines = tax_cash_basis_moves[1].line_ids.sorted(lambda line: (-abs(line.balance), -line.debit, line.account_id))
+        self.assertRecordValues(cb_lines, [
+            # Base amount:
+            {'debit': 100.0,    'credit': 0.0,      'tax_tag_ids': self.tax_tags[2].ids,    'account_id': self.cash_basis_base_account.id},
+            {'debit': 0.0,      'credit': 100.0,    'tax_tag_ids': [],                      'account_id': self.cash_basis_base_account.id},
+            # tax:
+            {'debit': 33.33,    'credit': 0.0,      'tax_tag_ids': self.tax_tags[3].ids,    'account_id': self.tax_account_1.id},
+            {'debit': 0.0,      'credit': 33.33,    'tax_tag_ids': [],                      'account_id': self.cash_basis_transfer_account.id},
+        ])
+
+        self.assertTaxGridAmounts([
+            # Tag               Balance
+            (self.tax_tags[0],  -100.0),
+            (self.tax_tags[1],  -33.33),
+            (self.tax_tags[2],  100.0),
+            (self.tax_tags[3],  33.33),
+        ])
+
+    def test_reconcile_cash_basis_tax_grid_multi_taxes(self):
+        ''' Test the tax grid when reconciling an invoice with multiple taxes/tax repartition. '''
+        base_taxes = self.cash_basis_tax_a_third_amount + self.cash_basis_tax_tiny_amount
+        base_tags = self.tax_tags[0] + self.tax_tags[4]
+
+        # An invoice with 2 taxes:
+        invoice_move = self.env['account.move'].create({
+            'move_type': 'entry',
+            'date': '2016-01-01',
+            'line_ids': [
+                # Base Tax line
+                (0, 0, {
+                    'debit': 0.0,
+                    'credit': 100.0,
+                    'account_id': self.company_data['default_account_revenue'].id,
+                    'tax_ids': [(6, 0, base_taxes.ids)],
+                    'tax_tag_ids': [(6, 0, base_tags.ids)],
+                    'tax_exigible': False,
+                }),
+
+                # Tax lines
+                (0, 0, {
+                    'debit': 0.0,
+                    'credit': 33.33,
+                    'account_id': self.cash_basis_transfer_account.id,
+                    'tax_repartition_line_id': self.cash_basis_tax_a_third_amount.invoice_repartition_line_ids.filtered(lambda line: line.repartition_type == 'tax').id,
+                    'tax_tag_ids': [(6, 0, self.tax_tags[1].ids)],
+                    'tax_exigible': False,
+                }),
+                (0, 0, {
+                    'debit': 0.0,
+                    'credit': 0.01,
+                    'account_id': self.cash_basis_transfer_account.id,
+                    'tax_repartition_line_id': self.cash_basis_tax_tiny_amount.invoice_repartition_line_ids.filtered(lambda line: line.repartition_type == 'tax').id,
+                    'tax_tag_ids': [(6, 0, self.tax_tags[5].ids)],
+                    'tax_exigible': False,
+                }),
+
+                # Receivable lines
+                (0, 0, {
+                    'debit': 133.34,
+                    'credit': 0.0,
+                    'account_id': self.extra_receivable_account_1.id,
+                }),
+            ]
+        })
+
+        # A payment paying the full invoice amount.
+        payment_move = self.env['account.move'].create({
+            'move_type': 'entry',
+            'date': '2017-01-01',
+            'line_ids': [
+                (0, 0, {'debit': 0.0,       'credit': 133.34,   'account_id': self.extra_receivable_account_1.id}),
+                (0, 0, {'debit': 133.34,    'credit': 0.0,      'account_id': self.company_data['default_account_revenue'].id}),
+            ]
+        })
+
+        (invoice_move + payment_move).action_post()
+
+        receivable_lines = (invoice_move + payment_move).line_ids\
+            .filtered(lambda line: line.account_id == self.extra_receivable_account_1)
+        res = receivable_lines.reconcile()
+
+        self.assertFullReconcile(res['full_reconcile'], receivable_lines)
+        self.assertEqual(len(res.get('tax_cash_basis_moves', [])), 1)
+
+        self.assertRecordValues(res['tax_cash_basis_moves'].line_ids, [
+            # Base amount x 2 because there is two taxes:
+            {'debit': 100.0,    'credit': 0.0,      'tax_ids': [],              'tax_tag_ids': [],                      'account_id': self.cash_basis_base_account.id},
+            {'debit': 0.0,      'credit': 100.0,    'tax_ids': base_taxes.ids,  'tax_tag_ids': base_tags.ids,           'account_id': self.cash_basis_base_account.id},
+            # tax_1:
+            {'debit': 33.33,    'credit': 0.0,      'tax_ids': [],              'tax_tag_ids': [],                      'account_id': self.cash_basis_transfer_account.id},
+            {'debit': 0.0,      'credit': 33.33,    'tax_ids': [],              'tax_tag_ids': self.tax_tags[1].ids,    'account_id': self.tax_account_1.id},
+            # tax_2:
+            {'debit': 0.01,     'credit': 0.0,      'tax_ids': [],              'tax_tag_ids': [],                      'account_id': self.cash_basis_transfer_account.id},
+            {'debit': 0.0,      'credit': 0.01,     'tax_ids': [],              'tax_tag_ids': self.tax_tags[5].ids,    'account_id': self.tax_account_2.id},
+        ])
+
+        self.assertTaxGridAmounts([
+            # Tag               Balance
+            (self.tax_tags[0],  -100.0),
+            (self.tax_tags[1],  -33.33),
+            (self.tax_tags[4],  -100.0),
+            (self.tax_tags[5],  -0.01),
+        ])
+
+    def test_caba_mix_reconciliation(self):
+        """ Test the reconciliation of tax lines (when using a reconcilable tax account)
+        for cases mixing taxes exigible on payment and on invoices.
+        """
+
+        # Make the tax account reconcilable
+        self.tax_account_1.reconcile = True
+
+        # Create a tax using the same accounts as the CABA one
+        non_caba_tax = self.env['account.tax'].create({
+            'name': 'tax 20%',
+            'type_tax_use': 'purchase',
+            'company_id': self.company_data['company'].id,
+            'amount': 20,
+            'tax_exigibility': 'on_invoice',
+            'invoice_repartition_line_ids': [
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'base',
+                }),
+
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'tax',
+                    'account_id': self.tax_account_1.id,
+                }),
+            ],
+            'refund_repartition_line_ids': [
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'base',
+                }),
+
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'tax',
+                    'account_id': self.tax_account_1.id,
+                }),
+            ],
+        })
+
+        # Create an invoice with a non-CABA tax
+        non_caba_inv = self.init_invoice('in_invoice', amounts=[1000], post=True, taxes=non_caba_tax)
+
+        # Create an invoice with a CABA tax using the same tax account and pay it
+        caba_inv = self.init_invoice('in_invoice', amounts=[300], post=True, taxes=self.cash_basis_tax_a_third_amount)
+
+        pmt_wizard = self.env['account.payment.register'].with_context(active_model='account.move', active_ids=caba_inv.ids).create({
+            'payment_date': caba_inv.date,
+            'journal_id': self.company_data['default_journal_bank'].id,
+            'payment_method_id': self.env.ref('account.account_payment_method_manual_in').id,
+        })
+        pmt_wizard._create_payments()
+
+        partial_rec = caba_inv.mapped('line_ids.matched_debit_ids')
+        caba_move = self.env['account.move'].search([('tax_cash_basis_rec_id', '=', partial_rec.id)])
+
+        # Create a misc operation with a line on the tax account, for full reconcile of those tax lines
+        misc_move = self.env['account.move'].create({
+            'name': "Misc move",
+            'journal_id': self.company_data['default_journal_misc'].id,
+            'line_ids': [
+                (0, 0, {
+                    'name': 'line 1',
+                    'account_id': self.tax_account_1.id,
+                    'credit': 300,
+                }),
+                (0, 0, {
+                    'name': 'line 2',
+                    'account_id': self.company_data['default_account_expense'].id, # Whatever the account here
+                    'debit': 300,
+                })
+            ],
+        })
+
+        misc_move.action_post()
+
+        lines_to_reconcile = (misc_move + caba_move + non_caba_inv).mapped('line_ids').filtered(lambda x: x.account_id == self.tax_account_1)
+        lines_to_reconcile.reconcile()
+
+        # Check full reconciliation
+        self.assertTrue(all(line.full_reconcile_id for line in lines_to_reconcile), "All tax lines should be fully reconciled")
+
+    def test_caba_double_tax(self):
+        """ Test the CABA entries generated from an invoice with almost
+        equal lines, different only on analytic accounting
+        """
+        # Make the tax account reconcilable
+        self.tax_account_1.reconcile = True
+
+        # Create an invoice with a CABA tax using 'Include in analytic cost'
+        move_form = Form(self.env['account.move'].with_context(default_move_type='in_invoice', account_predictive_bills_disable_prediction=True))
+        move_form.invoice_date = fields.Date.from_string('2019-01-01')
+        move_form.partner_id = self.partner_a
+        self.cash_basis_tax_a_third_amount.analytic = True
+        test_analytic_account = self.env['account.analytic.account'].create({'name': 'test_analytic_account'})
+
+        tax = self.cash_basis_tax_a_third_amount
+
+        # line with analytic account, will generate 2 lines in CABA move
+        with move_form.invoice_line_ids.new() as line_form:
+            line_form.name = "test line with analytic account"
+            line_form.product_id = self.product_a
+            line_form.tax_ids.clear()
+            line_form.tax_ids.add(tax)
+            line_form.analytic_account_id = test_analytic_account
+            line_form.price_unit = 100
+
+        # line with analytic account, will generate other 2 lines in CABA move
+        # even if the tax is the same
+        with move_form.invoice_line_ids.new() as line_form:
+            line_form.name = "test line"
+            line_form.product_id = self.product_a
+            line_form.tax_ids.clear()
+            line_form.tax_ids.add(tax)
+            line_form.price_unit = 100
+
+        rslt = move_form.save()
+        rslt.action_post()
+
+        pmt_wizard = self.env['account.payment.register'].with_context(active_model='account.move', active_ids=rslt.ids).create({
+            'amount': rslt.amount_total,
+            'payment_date': rslt.date,
+            'journal_id': self.company_data['default_journal_bank'].id,
+            'payment_method_id': self.env.ref('account.account_payment_method_manual_in').id,
+        })
+        pmt_wizard._create_payments()
+
+        partial_rec = rslt.mapped('line_ids.matched_debit_ids')
+        caba_move = self.env['account.move'].search([('tax_cash_basis_rec_id', '=', partial_rec.id)])
+        self.assertEqual(len(caba_move.line_ids), 4, "All lines should be there")
+        self.assertEqual(caba_move.line_ids.filtered(lambda x: x.tax_line_id).balance, 66.66, "Tax amount should take into account both lines")
+
+    def test_caba_double_tax_negative_line(self):
+        """ Tests making a cash basis invoice with 2 lines using the same tax: a positive and a negative one.
+        """
+        invoice = self.init_invoice('in_invoice', amounts=[300, -60], post=True, taxes=self.cash_basis_tax_a_third_amount)
+
+        pmt_wizard = self.env['account.payment.register'].with_context(active_model='account.move', active_ids=invoice.ids).create({
+            'amount': 320,
+            'payment_date': invoice.date,
+            'journal_id': self.company_data['default_journal_bank'].id,
+            'payment_method_id': self.env.ref('account.account_payment_method_manual_in').id,
+        })
+
+        pmt_wizard._create_payments()
+
+        partial_rec = invoice.mapped('line_ids.matched_debit_ids')
+        caba_move = self.env['account.move'].search([('tax_cash_basis_rec_id', '=', partial_rec.id)])
+
+        self.assertRecordValues(caba_move.line_ids.sorted(lambda line: (-abs(line.balance), -line.debit, line.account_id)), [
+            # Base amount:
+            {'debit': 240.0,    'credit': 0.0,      'tax_tag_ids': self.tax_tags[0].ids,    'account_id': self.cash_basis_base_account.id},
+            {'debit': 0.0,      'credit': 240.0,    'tax_tag_ids': [],                      'account_id': self.cash_basis_base_account.id},
+            # tax:
+            {'debit': 80.0,     'credit': 0.0,      'tax_tag_ids': self.tax_tags[1].ids,    'account_id': self.tax_account_1.id},
+            {'debit': 0.0,      'credit': 80.0,     'tax_tag_ids': [],                      'account_id': self.cash_basis_transfer_account.id},
+        ])
+
+    def test_caba_dest_acc_reconciliation_partial_pmt(self):
+        """ Test the reconciliation of tax lines (when using a reconcilable tax account)
+        for partially paid invoices with cash basis taxes.
+        This test is especially useful to check the implementation of the use case tested by
+        test_reconciliation_cash_basis_foreign_currency_low_values does not have unwanted side effects.
+        """
+
+        # Make the tax account reconcilable
+        self.tax_account_1.reconcile = True
+
+        # Create an invoice with a CABA tax using the same tax account and pay half of it
+        caba_inv = self.init_invoice('in_invoice', amounts=[900], post=True, taxes=self.cash_basis_tax_a_third_amount)
+
+        pmt_wizard = self.env['account.payment.register'].with_context(active_model='account.move', active_ids=caba_inv.ids).create({
+            'amount': 600,
+            'payment_date': caba_inv.date,
+            'journal_id': self.company_data['default_journal_bank'].id,
+            'payment_method_id': self.env.ref('account.account_payment_method_manual_in').id,
+        })
+        pmt_wizard._create_payments()
+
+        partial_rec = caba_inv.mapped('line_ids.matched_debit_ids')
+        caba_move = self.env['account.move'].search([('tax_cash_basis_rec_id', '=', partial_rec.id)])
+
+        # Create a misc operation with a line on the tax account, for full reconcile with the tax line
+        misc_move = self.env['account.move'].create({
+            'name': "Misc move",
+            'journal_id': self.company_data['default_journal_misc'].id,
+            'line_ids': [
+                (0, 0, {
+                    'name': 'line 1',
+                    'account_id': self.tax_account_1.id,
+                    'credit': 150,
+                }),
+                (0, 0, {
+                    'name': 'line 2',
+                    'account_id': self.company_data['default_account_expense'].id, # Whatever the account here
+                    'debit': 150,
+                })
+            ],
+        })
+
+        misc_move.action_post()
+
+        lines_to_reconcile = (misc_move + caba_move).mapped('line_ids').filtered(lambda x: x.account_id == self.tax_account_1)
+        lines_to_reconcile.reconcile()
+
+        # Check full reconciliation
+        self.assertTrue(all(line.full_reconcile_id for line in lines_to_reconcile), "All tax lines should be fully reconciled")
+
+    def test_caba_undo_reconciliation(self):
+        ''' Make sure there is no traceback like "Record has already been deleted" during the deletion of partials. '''
+        self.cash_basis_transfer_account.reconcile = True
+
+        bill = self.env['account.move'].create({
+            'move_type': 'in_invoice',
+            'partner_id': self.partner_a.id,
+            'invoice_date': '2019-01-01',
+            'date': '2019-01-01',
+            'invoice_line_ids': [(0, 0, {
+                'name': 'line',
+                'account_id': self.company_data['default_account_expense'].id,
+                'price_unit': 1000.0,
+                'tax_ids': [(6, 0, self.cash_basis_tax_a_third_amount.ids)],
+            })],
+        })
+        bill.action_post()
+
+        # Register a payment creating the CABA journal entry on the fly and reconcile it with the tax line.
+        self.env['account.payment.register']\
+            .with_context(active_ids=bill.ids, active_model='account.move')\
+            .create({})\
+            ._create_payments()
+
+        bill.button_draft()
diff --git a/addons/account/tests/test_account_move_rounding.py b/addons/account/tests/test_account_move_rounding.py
new file mode 100644
index 00000000..92f76b7c
--- /dev/null
+++ b/addons/account/tests/test_account_move_rounding.py
@@ -0,0 +1,31 @@
+# -*- coding: utf-8 -*-
+
+from odoo.addons.account.tests.common import AccountTestInvoicingCommon
+from odoo.tests import tagged
+
+
+@tagged('post_install', '-at_install')
+class TestAccountMoveRounding(AccountTestInvoicingCommon):
+
+    def test_move_line_rounding(self):
+        """Whatever arguments we give to the creation of an account move,
+        in every case the amounts should be properly rounded to the currency's precision.
+        In other words, we don't fall victim of the limitation introduced by 9d87d15db6dd40
+
+        Here the rounding should be done according to company_currency_id, which is a related
+        on move_id.company_id.currency_id.
+        In principle, it should not be necessary to add it to the create values,
+        since it is supposed to be computed by the ORM...
+        """
+        move = self.env['account.move'].create({
+            'line_ids': [
+                (0, 0, {'debit': 100.0 / 3, 'account_id': self.company_data['default_account_revenue'].id}),
+                (0, 0, {'credit': 100.0 / 3, 'account_id': self.company_data['default_account_revenue'].id}),
+            ],
+        })
+
+        self.assertEqual(
+            [(33.33, 0.0), (0.0, 33.33)],
+            move.line_ids.mapped(lambda x: (x.debit, x.credit)),
+            "Quantities should have been rounded according to the currency."
+        )
diff --git a/addons/account/tests/test_account_onboarding.py b/addons/account/tests/test_account_onboarding.py
new file mode 100644
index 00000000..c2b9c472
--- /dev/null
+++ b/addons/account/tests/test_account_onboarding.py
@@ -0,0 +1,42 @@
+# -*- coding: utf-8 -*-
+# Part of Odoo. See LICENSE file for full copyright and licensing details.
+from odoo.addons.account.tests.common import AccountTestInvoicingHttpCommon
+from odoo.tests.common import tagged
+
+
+@tagged('post_install', '-at_install')
+class TestTourRenderInvoiceReport(AccountTestInvoicingHttpCommon):
+
+    @classmethod
+    def setUpClass(cls, chart_template_ref=None):
+        super().setUpClass(chart_template_ref=chart_template_ref)
+
+        cls.env.user.write({
+            'groups_id': [
+                (6, 0, (cls.env.ref('account.group_account_invoice') + cls.env.ref('base.group_system')).ids),
+            ],
+        })
+
+        cls.out_invoice = cls.env['account.move'].create({
+            'move_type': 'out_invoice',
+            'partner_id': cls.partner_a.id,
+            'invoice_date': '2019-05-01',
+            'date': '2019-05-01',
+            'invoice_line_ids': [
+                (0, 0, {'name': 'line1', 'price_unit': 100.0}),
+            ],
+        })
+        cls.out_invoice.action_post()
+
+        report_layout = cls.env.ref('web.report_layout_standard')
+
+        cls.company_data['company'].write({
+            'primary_color': '#123456',
+            'secondary_color': '#789101',
+            'external_report_layout_id': report_layout.view_id.id,
+        })
+
+        cls.env.ref('account.account_invoices_without_payment').report_type = 'qweb-html'
+
+    def test_render_account_document_layout(self):
+        self.start_tour('/web', 'account_render_report', login=self.env.user.login, timeout=200)
diff --git a/addons/account/tests/test_account_payment.py b/addons/account/tests/test_account_payment.py
new file mode 100644
index 00000000..b2a0df04
--- /dev/null
+++ b/addons/account/tests/test_account_payment.py
@@ -0,0 +1,709 @@
+# -*- coding: utf-8 -*-
+from odoo.addons.account.tests.common import AccountTestInvoicingCommon
+from odoo.tests import tagged, new_test_user
+from odoo.tests.common import Form
+
+
+@tagged('post_install', '-at_install')
+class TestAccountPayment(AccountTestInvoicingCommon):
+
+    @classmethod
+    def setUpClass(cls, chart_template_ref=None):
+        super().setUpClass(chart_template_ref=chart_template_ref)
+
+        cls.payment_debit_account_id = cls.copy_account(cls.company_data['default_journal_bank'].payment_debit_account_id)
+        cls.payment_credit_account_id = cls.copy_account(cls.company_data['default_journal_bank'].payment_credit_account_id)
+
+        cls.partner_bank_account = cls.env['res.partner.bank'].create({
+            'acc_number': 'BE32707171912447',
+            'partner_id': cls.partner_a.id,
+            'acc_type': 'bank',
+        })
+
+        cls.company_data['default_journal_bank'].write({
+            'payment_debit_account_id': cls.payment_debit_account_id.id,
+            'payment_credit_account_id': cls.payment_credit_account_id.id,
+            'inbound_payment_method_ids': [(6, 0, cls.env.ref('account.account_payment_method_manual_in').ids)],
+            'outbound_payment_method_ids': [(6, 0, cls.env.ref('account.account_payment_method_manual_out').ids)],
+        })
+
+        cls.partner_a.write({
+            'bank_ids': [(6, 0, cls.partner_bank_account.ids)],
+        })
+
+    def test_payment_move_sync_create_write(self):
+        copy_receivable = self.copy_account(self.company_data['default_account_receivable'])
+
+        payment = self.env['account.payment'].create({
+            'amount': 50.0,
+            'payment_type': 'inbound',
+            'partner_type': 'customer',
+            'destination_account_id': copy_receivable.id,
+        })
+
+        expected_payment_values = {
+            'amount': 50.0,
+            'payment_type': 'inbound',
+            'partner_type': 'customer',
+            'payment_reference': False,
+            'is_reconciled': False,
+            'currency_id': self.company_data['currency'].id,
+            'partner_id': False,
+            'destination_account_id': copy_receivable.id,
+            'payment_method_id': self.env.ref('account.account_payment_method_manual_in').id,
+            'partner_bank_id': False,
+        }
+        expected_move_values = {
+            'currency_id': self.company_data['currency'].id,
+            'partner_id': False,
+            'partner_bank_id': False,
+        }
+        expected_liquidity_line = {
+            'debit': 50.0,
+            'credit': 0.0,
+            'amount_currency': 50.0,
+            'currency_id': self.company_data['currency'].id,
+            'account_id': self.payment_debit_account_id.id,
+        }
+        expected_counterpart_line = {
+            'debit': 0.0,
+            'credit': 50.0,
+            'amount_currency': -50.0,
+            'currency_id': self.company_data['currency'].id,
+            'account_id': copy_receivable.id,
+        }
+
+        self.assertRecordValues(payment, [expected_payment_values])
+        self.assertRecordValues(payment.move_id, [expected_move_values])
+        self.assertRecordValues(payment.line_ids.sorted('balance'), [
+            expected_counterpart_line,
+            expected_liquidity_line,
+        ])
+
+        # ==== Check editing the account.payment ====
+
+        payment.write({
+            'partner_type': 'supplier',
+            'currency_id': self.currency_data['currency'].id,
+            'partner_id': self.partner_a.id,
+        })
+
+        self.assertRecordValues(payment, [{
+            **expected_payment_values,
+            'partner_type': 'supplier',
+            'destination_account_id': self.partner_a.property_account_payable_id.id,
+            'currency_id': self.currency_data['currency'].id,
+            'partner_id': self.partner_a.id,
+            'partner_bank_id': self.partner_bank_account.id,
+        }])
+        self.assertRecordValues(payment.move_id, [{
+            **expected_move_values,
+            'currency_id': self.currency_data['currency'].id,
+            'partner_id': self.partner_a.id,
+            'partner_bank_id': self.partner_bank_account.id,
+        }])
+        self.assertRecordValues(payment.line_ids.sorted('balance'), [
+            {
+                **expected_counterpart_line,
+                'debit': 0.0,
+                'credit': 25.0,
+                'amount_currency': -50.0,
+                'currency_id': self.currency_data['currency'].id,
+                'account_id': self.partner_a.property_account_payable_id.id,
+            },
+            {
+                **expected_liquidity_line,
+                'debit': 25.0,
+                'credit': 0.0,
+                'amount_currency': 50.0,
+                'currency_id': self.currency_data['currency'].id,
+            },
+        ])
+
+        # ==== Check editing the account.move.line ====
+
+        liquidity_lines, counterpart_lines, writeoff_lines = payment._seek_for_lines()
+        payment.move_id.write({
+            'partner_bank_id': False,
+            'line_ids': [
+                (1, counterpart_lines.id, {
+                    'debit': 0.0,
+                    'credit': 75.0,
+                    'amount_currency': -75.0,
+                    'currency_id': self.company_data['currency'].id,
+                    'account_id': copy_receivable.id,
+                    'partner_id': self.partner_b.id,
+                }),
+                (1, liquidity_lines.id, {
+                    'debit': 100.0,
+                    'credit': 0.0,
+                    'amount_currency': 100.0,
+                    'currency_id': self.company_data['currency'].id,
+                    'partner_id': self.partner_b.id,
+                }),
+
+                # Additional write-off:
+                (0, 0, {
+                    'debit': 0.0,
+                    'credit': 25.0,
+                    'amount_currency': -25.0,
+                    'currency_id': self.company_data['currency'].id,
+                    'account_id': self.company_data['default_account_revenue'].id,
+                    'partner_id': self.partner_b.id,
+                }),
+            ]
+        })
+
+        self.assertRecordValues(payment, [{
+            **expected_payment_values,
+            'amount': 100.0,
+            'partner_id': self.partner_b.id,
+        }])
+        self.assertRecordValues(payment.move_id, [{
+            **expected_move_values,
+            'partner_id': self.partner_b.id,
+        }])
+        self.assertRecordValues(payment.line_ids.sorted('balance'), [
+            {
+                **expected_counterpart_line,
+                'debit': 0.0,
+                'credit': 75.0,
+                'amount_currency': -75.0,
+                'partner_id': self.partner_b.id,
+            },
+            {
+                'debit': 0.0,
+                'credit': 25.0,
+                'amount_currency': -25.0,
+                'currency_id': self.company_data['currency'].id,
+                'account_id': self.company_data['default_account_revenue'].id,
+                'partner_id': self.partner_b.id,
+            },
+            {
+                **expected_liquidity_line,
+                'debit': 100.0,
+                'credit': 0.0,
+                'amount_currency': 100.0,
+                'account_id': self.payment_debit_account_id.id,
+                'partner_id': self.partner_b.id,
+            },
+        ])
+
+    def test_payment_move_sync_onchange(self):
+        copy_receivable = self.copy_account(self.company_data['default_account_receivable'])
+
+        pay_form = Form(self.env['account.payment'].with_context(default_journal_id=self.company_data['default_journal_bank'].id))
+        pay_form.amount = 50.0
+        pay_form.payment_type = 'inbound'
+        pay_form.partner_type = 'customer'
+        pay_form.destination_account_id = copy_receivable
+        payment = pay_form.save()
+
+        expected_payment_values = {
+            'amount': 50.0,
+            'payment_type': 'inbound',
+            'partner_type': 'customer',
+            'payment_reference': False,
+            'is_reconciled': False,
+            'currency_id': self.company_data['currency'].id,
+            'partner_id': False,
+            'destination_account_id': copy_receivable.id,
+            'payment_method_id': self.env.ref('account.account_payment_method_manual_in').id,
+        }
+        expected_move_values = {
+            'currency_id': self.company_data['currency'].id,
+            'partner_id': False,
+        }
+        expected_liquidity_line = {
+            'debit': 50.0,
+            'credit': 0.0,
+            'amount_currency': 50.0,
+            'currency_id': self.company_data['currency'].id,
+            'account_id': self.payment_debit_account_id.id,
+        }
+        expected_counterpart_line = {
+            'debit': 0.0,
+            'credit': 50.0,
+            'amount_currency': -50.0,
+            'currency_id': self.company_data['currency'].id,
+            'account_id': copy_receivable.id,
+        }
+
+        self.assertRecordValues(payment, [expected_payment_values])
+        self.assertRecordValues(payment.move_id, [expected_move_values])
+        self.assertRecordValues(payment.line_ids.sorted('balance'), [
+            expected_counterpart_line,
+            expected_liquidity_line,
+        ])
+
+        # ==== Check editing the account.payment ====
+
+        pay_form = Form(payment)
+        pay_form.partner_type = 'supplier'
+        pay_form.currency_id = self.currency_data['currency']
+        pay_form.partner_id = self.partner_a
+        payment = pay_form.save()
+
+        self.assertRecordValues(payment, [{
+            **expected_payment_values,
+            'partner_type': 'supplier',
+            'destination_account_id': self.partner_a.property_account_payable_id.id,
+            'currency_id': self.currency_data['currency'].id,
+            'partner_id': self.partner_a.id,
+        }])
+        self.assertRecordValues(payment.move_id, [{
+            **expected_move_values,
+            'currency_id': self.currency_data['currency'].id,
+            'partner_id': self.partner_a.id,
+        }])
+        self.assertRecordValues(payment.line_ids.sorted('balance'), [
+            {
+                **expected_counterpart_line,
+                'debit': 0.0,
+                'credit': 25.0,
+                'amount_currency': -50.0,
+                'currency_id': self.currency_data['currency'].id,
+                'account_id': self.partner_a.property_account_payable_id.id,
+            },
+            {
+                **expected_liquidity_line,
+                'debit': 25.0,
+                'credit': 0.0,
+                'amount_currency': 50.0,
+                'currency_id': self.currency_data['currency'].id,
+            },
+        ])
+
+        # ==== Check editing the account.move.line ====
+
+        move_form = Form(payment.move_id)
+        with move_form.line_ids.edit(0) as line_form:
+            line_form.currency_id = self.company_data['currency']
+            line_form.amount_currency = 100.0
+            line_form.partner_id = self.partner_b
+        with move_form.line_ids.edit(1) as line_form:
+            line_form.currency_id = self.company_data['currency']
+            line_form.amount_currency = -75.0
+            line_form.account_id = copy_receivable
+            line_form.partner_id = self.partner_b
+        with move_form.line_ids.new() as line_form:
+            line_form.currency_id = self.company_data['currency']
+            line_form.amount_currency = -25.0
+            line_form.account_id = self.company_data['default_account_revenue']
+            line_form.partner_id = self.partner_b
+        move_form.save()
+
+        self.assertRecordValues(payment, [{
+            **expected_payment_values,
+            'amount': 100.0,
+            'partner_id': self.partner_b.id,
+        }])
+        self.assertRecordValues(payment.line_ids.sorted('balance'), [
+            {
+                **expected_counterpart_line,
+                'debit': 0.0,
+                'credit': 75.0,
+                'amount_currency': -75.0,
+                'partner_id': self.partner_b.id,
+            },
+            {
+                'debit': 0.0,
+                'credit': 25.0,
+                'amount_currency': -25.0,
+                'currency_id': self.company_data['currency'].id,
+                'account_id': self.company_data['default_account_revenue'].id,
+                'partner_id': self.partner_b.id,
+            },
+            {
+                **expected_liquidity_line,
+                'debit': 100.0,
+                'credit': 0.0,
+                'amount_currency': 100.0,
+                'account_id': self.payment_debit_account_id.id,
+                'partner_id': self.partner_b.id,
+            },
+        ])
+
+    def test_inbound_payment_sync_writeoff_debit_sign(self):
+        payment = self.env['account.payment'].create({
+            'amount': 100.0,
+            'payment_type': 'inbound',
+            'partner_type': 'customer',
+        })
+
+        # ==== Edit the account.move.line ====
+
+        liquidity_lines, counterpart_lines, writeoff_lines = payment._seek_for_lines()
+        payment.move_id.write({
+            'line_ids': [
+                (1, liquidity_lines.id, {'debit': 100.0}),
+                (1, counterpart_lines.id, {'credit': 125.0}),
+                (0, 0, {'debit': 25.0, 'account_id': self.company_data['default_account_revenue'].id}),
+            ],
+        })
+
+        self.assertRecordValues(payment, [{
+            'payment_type': 'inbound',
+            'partner_type': 'customer',
+            'amount': 100.0,
+        }])
+
+        # ==== Edit the account.payment amount ====
+
+        payment.write({
+            'partner_type': 'supplier',
+            'amount': 100.1,
+            'destination_account_id': self.company_data['default_account_payable'].id,
+        })
+
+        self.assertRecordValues(payment.line_ids.sorted('balance'), [
+            {
+                'debit': 0.0,
+                'credit': 125.1,
+                'account_id': self.company_data['default_account_payable'].id,
+            },
+            {
+                'debit': 25.0,
+                'credit': 0.0,
+                'account_id': self.company_data['default_account_revenue'].id,
+            },
+            {
+                'debit': 100.1,
+                'credit': 0.0,
+                'account_id': self.payment_debit_account_id.id,
+            },
+        ])
+
+    def test_inbound_payment_sync_writeoff_credit_sign(self):
+        payment = self.env['account.payment'].create({
+            'amount': 100.0,
+            'payment_type': 'inbound',
+            'partner_type': 'customer',
+        })
+
+        # ==== Edit the account.move.line ====
+
+        liquidity_lines, counterpart_lines, writeoff_lines = payment._seek_for_lines()
+        payment.move_id.write({
+            'line_ids': [
+                (1, liquidity_lines.id, {'debit': 100.0}),
+                (1, counterpart_lines.id, {'credit': 75.0}),
+                (0, 0, {'credit': 25.0, 'account_id': self.company_data['default_account_revenue'].id}),
+            ],
+        })
+
+        self.assertRecordValues(payment, [{
+            'payment_type': 'inbound',
+            'partner_type': 'customer',
+            'amount': 100.0,
+        }])
+
+        # ==== Edit the account.payment amount ====
+
+        payment.write({
+            'partner_type': 'supplier',
+            'amount': 100.1,
+            'destination_account_id': self.company_data['default_account_payable'].id,
+        })
+
+        self.assertRecordValues(payment.line_ids.sorted('balance'), [
+            {
+                'debit': 0.0,
+                'credit': 75.1,
+                'account_id': self.company_data['default_account_payable'].id,
+            },
+            {
+                'debit': 0.0,
+                'credit': 25.0,
+                'account_id': self.company_data['default_account_revenue'].id,
+            },
+            {
+                'debit': 100.1,
+                'credit': 0.0,
+                'account_id': self.payment_debit_account_id.id,
+            },
+        ])
+
+    def test_outbound_payment_sync_writeoff_debit_sign(self):
+        payment = self.env['account.payment'].create({
+            'amount': 100.0,
+            'payment_type': 'outbound',
+            'partner_type': 'supplier',
+        })
+
+        # ==== Edit the account.move.line ====
+
+        liquidity_lines, counterpart_lines, writeoff_lines = payment._seek_for_lines()
+        payment.move_id.write({
+            'line_ids': [
+                (1, liquidity_lines.id, {'credit': 100.0}),
+                (1, counterpart_lines.id, {'debit': 75.0}),
+                (0, 0, {'debit': 25.0, 'account_id': self.company_data['default_account_revenue'].id}),
+            ],
+        })
+
+        self.assertRecordValues(payment, [{
+            'payment_type': 'outbound',
+            'partner_type': 'supplier',
+            'amount': 100.0,
+        }])
+
+        # ==== Edit the account.payment amount ====
+
+        payment.write({
+            'partner_type': 'customer',
+            'amount': 100.1,
+            'destination_account_id': self.company_data['default_account_receivable'].id,
+        })
+
+        self.assertRecordValues(payment.line_ids.sorted('balance'), [
+            {
+                'debit': 0.0,
+                'credit': 100.1,
+                'account_id': self.payment_credit_account_id.id,
+            },
+            {
+                'debit': 25.0,
+                'credit': 0.0,
+                'account_id': self.company_data['default_account_revenue'].id,
+            },
+            {
+                'debit': 75.1,
+                'credit': 0.0,
+                'account_id': self.company_data['default_account_receivable'].id,
+            },
+        ])
+
+    def test_outbound_payment_sync_writeoff_credit_sign(self):
+        payment = self.env['account.payment'].create({
+            'amount': 100.0,
+            'payment_type': 'outbound',
+            'partner_type': 'supplier',
+        })
+
+        # ==== Edit the account.move.line ====
+
+        liquidity_lines, counterpart_lines, writeoff_lines = payment._seek_for_lines()
+        payment.move_id.write({
+            'line_ids': [
+                (1, liquidity_lines.id, {'credit': 100.0}),
+                (1, counterpart_lines.id, {'debit': 125.0}),
+                (0, 0, {'credit': 25.0, 'account_id': self.company_data['default_account_revenue'].id}),
+            ],
+        })
+
+        self.assertRecordValues(payment, [{
+            'payment_type': 'outbound',
+            'partner_type': 'supplier',
+            'amount': 100.0,
+        }])
+
+        # ==== Edit the account.payment amount ====
+
+        payment.write({
+            'partner_type': 'customer',
+            'amount': 100.1,
+            'destination_account_id': self.company_data['default_account_receivable'].id,
+        })
+
+        self.assertRecordValues(payment.line_ids.sorted('balance'), [
+            {
+                'debit': 0.0,
+                'credit': 100.1,
+                'account_id': self.payment_credit_account_id.id,
+            },
+            {
+                'debit': 0.0,
+                'credit': 25.0,
+                'account_id': self.company_data['default_account_revenue'].id,
+            },
+            {
+                'debit': 125.1,
+                'credit': 0.0,
+                'account_id': self.company_data['default_account_receivable'].id,
+            },
+        ])
+
+    def test_internal_transfer(self):
+        copy_receivable = self.copy_account(self.company_data['default_account_receivable'])
+
+        payment = self.env['account.payment'].create({
+            'amount': 50.0,
+            'is_internal_transfer': True,
+        })
+
+        expected_payment_values = {
+            'amount': 50.0,
+            'payment_type': 'inbound',
+            'currency_id': self.company_data['currency'].id,
+            'partner_id': self.company_data['company'].partner_id.id,
+            'destination_account_id': self.company_data['company'].transfer_account_id.id,
+        }
+        expected_move_values = {
+            'currency_id': self.company_data['currency'].id,
+            'partner_id': self.company_data['company'].partner_id.id,
+        }
+        expected_liquidity_line = {
+            'debit': 50.0,
+            'credit': 0.0,
+            'amount_currency': 50.0,
+            'currency_id': self.company_data['currency'].id,
+            'account_id': self.payment_debit_account_id.id,
+        }
+        expected_counterpart_line = {
+            'debit': 0.0,
+            'credit': 50.0,
+            'amount_currency': -50.0,
+            'currency_id': self.company_data['currency'].id,
+            'account_id': self.company_data['company'].transfer_account_id.id,
+        }
+
+        self.assertRecordValues(payment, [expected_payment_values])
+        self.assertRecordValues(payment.move_id, [expected_move_values])
+        self.assertRecordValues(payment.line_ids.sorted('balance'), [
+            expected_counterpart_line,
+            expected_liquidity_line,
+        ])
+
+        # ==== Check editing the account.payment ====
+
+        payment.write({
+            'partner_type': 'customer',
+            'partner_id': self.partner_a.id,
+            'destination_account_id': copy_receivable.id,
+        })
+
+        self.assertRecordValues(payment, [{
+            **expected_payment_values,
+            'partner_type': 'customer',
+            'destination_account_id': copy_receivable.id,
+            'partner_id': self.partner_a.id,
+            'is_internal_transfer': False,
+        }])
+        self.assertRecordValues(payment.move_id, [{
+            **expected_move_values,
+            'partner_id': self.partner_a.id,
+        }])
+        self.assertRecordValues(payment.line_ids.sorted('balance'), [
+            {
+                **expected_counterpart_line,
+                'account_id': copy_receivable.id,
+            },
+            expected_liquidity_line,
+        ])
+
+        # ==== Check editing the account.move.line ====
+
+        liquidity_lines, counterpart_lines, writeoff_lines = payment._seek_for_lines()
+        payment.move_id.write({
+            'line_ids': [
+                (1, counterpart_lines.id, {
+                    'account_id': self.company_data['company'].transfer_account_id.id,
+                    'partner_id': self.company_data['company'].partner_id.id,
+                }),
+                (1, liquidity_lines.id, {
+                    'partner_id': self.company_data['company'].partner_id.id,
+                }),
+            ]
+        })
+
+        self.assertRecordValues(payment, [expected_payment_values])
+        self.assertRecordValues(payment.move_id, [expected_move_values])
+        self.assertRecordValues(payment.line_ids.sorted('balance'), [
+            expected_counterpart_line,
+            expected_liquidity_line,
+        ])
+
+    def test_compute_currency_id(self):
+        ''' When creating a new account.payment without specifying a currency, the default currency should be the one
+        set on the journal.
+        '''
+        self.company_data['default_journal_bank'].write({
+            'currency_id': self.currency_data['currency'].id,
+        })
+
+        payment = self.env['account.payment'].create({
+            'amount': 50.0,
+            'payment_type': 'inbound',
+            'partner_type': 'customer',
+            'partner_id': self.partner_a.id,
+            'journal_id': self.company_data['default_journal_bank'].id,
+        })
+
+        self.assertRecordValues(payment, [{
+            'currency_id': self.currency_data['currency'].id,
+        }])
+        self.assertRecordValues(payment.move_id, [{
+            'currency_id': self.currency_data['currency'].id,
+        }])
+        self.assertRecordValues(payment.line_ids.sorted('balance'), [
+            {
+                'debit': 0.0,
+                'credit': 25.0,
+                'amount_currency': -50.0,
+                'currency_id': self.currency_data['currency'].id,
+            },
+            {
+                'debit': 25.0,
+                'credit': 0.0,
+                'amount_currency': 50.0,
+                'currency_id': self.currency_data['currency'].id,
+            },
+        ])
+
+    def test_reconciliation_payment_states(self):
+        payment = self.env['account.payment'].create({
+            'amount': 50.0,
+            'payment_type': 'inbound',
+            'partner_type': 'customer',
+            'destination_account_id': self.company_data['default_account_receivable'].id,
+        })
+        liquidity_lines, counterpart_lines, writeoff_lines = payment._seek_for_lines()
+
+        self.assertRecordValues(payment, [{
+            'is_reconciled': False,
+            'is_matched': False,
+        }])
+
+        invoice = self.env['account.move'].create({
+            'move_type': 'out_invoice',
+            'partner_id': self.partner_a.id,
+            'invoice_line_ids': [(0, 0, {
+                'name': '50 to pay',
+                'price_unit': 50.0,
+                'quantity': 1,
+                'account_id': self.company_data['default_account_revenue'].id,
+            })],
+        })
+
+        payment.action_post()
+        invoice.action_post()
+
+        (counterpart_lines + invoice.line_ids.filtered(lambda line: line.account_internal_type == 'receivable'))\
+            .reconcile()
+
+        self.assertRecordValues(payment, [{
+            'is_reconciled': True,
+            'is_matched': False,
+        }])
+
+        statement = self.env['account.bank.statement'].create({
+            'name': 'test_statement',
+            'journal_id': self.company_data['default_journal_bank'].id,
+            'line_ids': [
+                (0, 0, {
+                    'payment_ref': '50 to pay',
+                    'partner_id': self.partner_a.id,
+                    'amount': 50.0,
+                }),
+            ],
+        })
+        statement.button_post()
+        statement_line = statement.line_ids
+
+        statement_line.reconcile([{'id': liquidity_lines.id}])
+
+        self.assertRecordValues(payment, [{
+            'is_reconciled': True,
+            'is_matched': True,
+        }])
diff --git a/addons/account/tests/test_account_payment_register.py b/addons/account/tests/test_account_payment_register.py
new file mode 100644
index 00000000..1515ca48
--- /dev/null
+++ b/addons/account/tests/test_account_payment_register.py
@@ -0,0 +1,800 @@
+# -*- coding: utf-8 -*-
+from odoo.addons.account.tests.common import AccountTestInvoicingCommon
+from odoo.exceptions import UserError
+from odoo.tests import tagged
+
+
+@tagged('post_install', '-at_install')
+class TestAccountPaymentRegister(AccountTestInvoicingCommon):
+
+    @classmethod
+    def setUpClass(cls, chart_template_ref=None):
+        super().setUpClass(chart_template_ref=chart_template_ref)
+        
+        cls.currency_data_3 = cls.setup_multi_currency_data({
+            'name': "Umbrella",
+            'symbol': '☂',
+            'currency_unit_label': "Umbrella",
+            'currency_subunit_label': "Broken Umbrella",
+        }, rate2017=0.01)
+
+        cls.payment_debit_account_id = cls.company_data['default_journal_bank'].payment_debit_account_id.copy()
+        cls.payment_credit_account_id = cls.company_data['default_journal_bank'].payment_credit_account_id.copy()
+
+        cls.custom_payment_method_in = cls.env['account.payment.method'].create({
+            'name': 'custom_payment_method_in',
+            'code': 'CUSTOMIN',
+            'payment_type': 'inbound',
+        })
+        cls.manual_payment_method_in = cls.env.ref('account.account_payment_method_manual_in')
+
+        cls.custom_payment_method_out = cls.env['account.payment.method'].create({
+            'name': 'custom_payment_method_out',
+            'code': 'CUSTOMOUT',
+            'payment_type': 'outbound',
+        })
+        cls.manual_payment_method_out = cls.env.ref('account.account_payment_method_manual_out')
+
+        cls.company_data['default_journal_bank'].write({
+            'payment_debit_account_id': cls.payment_debit_account_id.id,
+            'payment_credit_account_id': cls.payment_credit_account_id.id,
+            'inbound_payment_method_ids': [(6, 0, (
+                cls.manual_payment_method_in.id,
+                cls.custom_payment_method_in.id,
+            ))],
+            'outbound_payment_method_ids': [(6, 0, (
+                cls.env.ref('account.account_payment_method_manual_out').id,
+                cls.custom_payment_method_out.id,
+                cls.manual_payment_method_out.id,
+            ))],
+        })
+
+        # Customer invoices sharing the same batch.
+        cls.out_invoice_1 = cls.env['account.move'].create({
+            'move_type': 'out_invoice',
+            'date': '2017-01-01',
+            'invoice_date': '2017-01-01',
+            'partner_id': cls.partner_a.id,
+            'currency_id': cls.currency_data['currency'].id,
+            'invoice_line_ids': [(0, 0, {'product_id': cls.product_a.id, 'price_unit': 1000.0})],
+        })
+        cls.out_invoice_2 = cls.env['account.move'].create({
+            'move_type': 'out_invoice',
+            'date': '2017-01-01',
+            'invoice_date': '2017-01-01',
+            'partner_id': cls.partner_a.id,
+            'currency_id': cls.currency_data['currency'].id,
+            'invoice_line_ids': [(0, 0, {'product_id': cls.product_a.id, 'price_unit': 2000.0})],
+        })
+        cls.out_invoice_3 = cls.env['account.move'].create({
+            'move_type': 'out_invoice',
+            'date': '2017-01-01',
+            'invoice_date': '2017-01-01',
+            'partner_id': cls.partner_a.id,
+            'invoice_line_ids': [(0, 0, {'product_id': cls.product_a.id, 'price_unit': 12.01})],
+        })
+        cls.out_invoice_4 = cls.env['account.move'].create({
+            'move_type': 'out_invoice',
+            'date': '2017-01-01',
+            'invoice_date': '2017-01-01',
+            'partner_id': cls.partner_a.id,
+            'invoice_line_ids': [(0, 0, {'product_id': cls.product_a.id, 'price_unit': 11.99})],
+        })
+        (cls.out_invoice_1 + cls.out_invoice_2 + cls.out_invoice_3 + cls.out_invoice_4).action_post()
+
+        # Vendor bills, in_invoice_1 + in_invoice_2 are sharing the same batch but not in_invoice_3.
+        cls.in_invoice_1 = cls.env['account.move'].create({
+            'move_type': 'in_invoice',
+            'date': '2017-01-01',
+            'invoice_date': '2017-01-01',
+            'partner_id': cls.partner_a.id,
+            'invoice_line_ids': [(0, 0, {'product_id': cls.product_a.id, 'price_unit': 1000.0})],
+        })
+        cls.in_invoice_2 = cls.env['account.move'].create({
+            'move_type': 'in_invoice',
+            'date': '2017-01-01',
+            'invoice_date': '2017-01-01',
+            'partner_id': cls.partner_a.id,
+            'invoice_line_ids': [(0, 0, {'product_id': cls.product_a.id, 'price_unit': 2000.0})],
+        })
+        cls.in_invoice_3 = cls.env['account.move'].create({
+            'move_type': 'in_invoice',
+            'date': '2017-01-01',
+            'invoice_date': '2017-01-01',
+            'partner_id': cls.partner_b.id,
+            'currency_id': cls.currency_data['currency'].id,
+            'invoice_line_ids': [(0, 0, {'product_id': cls.product_a.id, 'price_unit': 3000.0})],
+        })
+        (cls.in_invoice_1 + cls.in_invoice_2 + cls.in_invoice_3).action_post()
+
+    def test_register_payment_single_batch_grouped_keep_open_lower_amount(self):
+        ''' Pay 800.0 with 'open' as payment difference handling on two customer invoices (1000 + 2000). '''
+        active_ids = (self.out_invoice_1 + self.out_invoice_2).ids
+        payments = self.env['account.payment.register'].with_context(active_model='account.move', active_ids=active_ids).create({
+            'amount': 800.0,
+            'group_payment': True,
+            'payment_difference_handling': 'open',
+            'currency_id': self.currency_data['currency'].id,
+            'payment_method_id': self.custom_payment_method_in.id,
+        })._create_payments()
+
+        self.assertRecordValues(payments, [{
+            'ref': 'INV/2017/01/0001 INV/2017/01/0002',
+            'payment_method_id': self.custom_payment_method_in.id,
+        }])
+        self.assertRecordValues(payments.line_ids.sorted('balance'), [
+            # Receivable line:
+            {
+                'debit': 0.0,
+                'credit': 400.0,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': -800.0,
+                'reconciled': True,
+            },
+            # Liquidity line:
+            {
+                'debit': 400.0,
+                'credit': 0.0,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': 800.0,
+                'reconciled': False,
+            },
+        ])
+
+    def test_register_payment_single_batch_grouped_keep_open_higher_amount(self):
+        ''' Pay 3100.0 with 'open' as payment difference handling on two customer invoices (1000 + 2000). '''
+        active_ids = (self.out_invoice_1 + self.out_invoice_2).ids
+        payments = self.env['account.payment.register'].with_context(active_model='account.move', active_ids=active_ids).create({
+            'amount': 3100.0,
+            'group_payment': True,
+            'payment_difference_handling': 'open',
+            'currency_id': self.currency_data['currency'].id,
+            'payment_method_id': self.custom_payment_method_in.id,
+        })._create_payments()
+
+        self.assertRecordValues(payments, [{
+            'ref': 'INV/2017/01/0001 INV/2017/01/0002',
+            'payment_method_id': self.custom_payment_method_in.id,
+        }])
+        self.assertRecordValues(payments.line_ids.sorted('balance'), [
+            # Receivable line:
+            {
+                'debit': 0.0,
+                'credit': 1550.0,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': -3100.0,
+                'reconciled': False,
+            },
+            # Liquidity line:
+            {
+                'debit': 1550.0,
+                'credit': 0.0,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': 3100.0,
+                'reconciled': False,
+            },
+        ])
+
+    def test_register_payment_single_batch_grouped_writeoff_lower_amount_debit(self):
+        ''' Pay 800.0 with 'reconcile' as payment difference handling on two customer invoices (1000 + 2000). '''
+        active_ids = (self.out_invoice_1 + self.out_invoice_2).ids
+        payments = self.env['account.payment.register'].with_context(active_model='account.move', active_ids=active_ids).create({
+            'amount': 800.0,
+            'group_payment': True,
+            'payment_difference_handling': 'reconcile',
+            'writeoff_account_id': self.company_data['default_account_revenue'].id,
+            'writeoff_label': 'writeoff',
+            'payment_method_id': self.custom_payment_method_in.id,
+        })._create_payments()
+
+        self.assertRecordValues(payments, [{
+            'ref': 'INV/2017/01/0001 INV/2017/01/0002',
+            'payment_method_id': self.custom_payment_method_in.id,
+        }])
+        self.assertRecordValues(payments.line_ids.sorted('balance'), [
+            # Receivable line:
+            {
+                'debit': 0.0,
+                'credit': 1500.0,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': -3000.0,
+                'reconciled': True,
+            },
+            # Liquidity line:
+            {
+                'debit': 400.0,
+                'credit': 0.0,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': 800.0,
+                'reconciled': False,
+            },
+            # Writeoff line:
+            {
+                'debit': 1100.0,
+                'credit': 0.0,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': 2200.0,
+                'reconciled': False,
+            },
+        ])
+
+    def test_register_payment_single_batch_grouped_writeoff_higher_amount_debit(self):
+        ''' Pay 3100.0 with 'reconcile' as payment difference handling on two customer invoices (1000 + 2000). '''
+        active_ids = (self.out_invoice_1 + self.out_invoice_2).ids
+        payments = self.env['account.payment.register'].with_context(active_model='account.move', active_ids=active_ids).create({
+            'amount': 3100.0,
+            'group_payment': True,
+            'payment_difference_handling': 'reconcile',
+            'writeoff_account_id': self.company_data['default_account_revenue'].id,
+            'writeoff_label': 'writeoff',
+            'payment_method_id': self.custom_payment_method_in.id,
+        })._create_payments()
+
+        self.assertRecordValues(payments, [{
+            'ref': 'INV/2017/01/0001 INV/2017/01/0002',
+            'payment_method_id': self.custom_payment_method_in.id,
+        }])
+        self.assertRecordValues(payments.line_ids.sorted('balance'), [
+            # Receivable line:
+            {
+                'debit': 0.0,
+                'credit': 1500.0,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': -3000.0,
+                'reconciled': True,
+            },
+            # Writeoff line:
+            {
+                'debit': 0.0,
+                'credit': 50.0,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': -100.0,
+                'reconciled': False,
+            },
+            # Liquidity line:
+            {
+                'debit': 1550.0,
+                'credit': 0.0,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': 3100.0,
+                'reconciled': False,
+            },
+        ])
+
+    def test_register_payment_single_batch_grouped_writeoff_lower_amount_credit(self):
+        ''' Pay 800.0 with 'reconcile' as payment difference handling on two vendor billes (1000 + 2000). '''
+        active_ids = (self.in_invoice_1 + self.in_invoice_2).ids
+        payments = self.env['account.payment.register'].with_context(active_model='account.move', active_ids=active_ids).create({
+            'amount': 800.0,
+            'group_payment': True,
+            'payment_difference_handling': 'reconcile',
+            'writeoff_account_id': self.company_data['default_account_revenue'].id,
+            'writeoff_label': 'writeoff',
+            'payment_method_id': self.custom_payment_method_in.id,
+        })._create_payments()
+
+        self.assertRecordValues(payments, [{
+            'ref': 'BILL/2017/01/0001 BILL/2017/01/0002',
+            'payment_method_id': self.custom_payment_method_in.id,
+        }])
+        self.assertRecordValues(payments.line_ids.sorted('balance'), [
+            # Writeoff line:
+            {
+                'debit': 0.0,
+                'credit': 2200.0,
+                'currency_id': self.company_data['currency'].id,
+                'amount_currency': -2200.0,
+                'reconciled': False,
+            },
+            # Liquidity line:
+            {
+                'debit': 0.0,
+                'credit': 800.0,
+                'currency_id': self.company_data['currency'].id,
+                'amount_currency': -800.0,
+                'reconciled': False,
+            },
+            # Payable line:
+            {
+                'debit': 3000.0,
+                'credit': 0.0,
+                'currency_id': self.company_data['currency'].id,
+                'amount_currency': 3000.0,
+                'reconciled': True,
+            },
+        ])
+
+    def test_register_payment_single_batch_grouped_writeoff_higher_amount_credit(self):
+        ''' Pay 3100.0 with 'reconcile' as payment difference handling on two vendor billes (1000 + 2000). '''
+        active_ids = (self.in_invoice_1 + self.in_invoice_2).ids
+        payments = self.env['account.payment.register'].with_context(active_model='account.move', active_ids=active_ids).create({
+            'amount': 3100.0,
+            'group_payment': True,
+            'payment_difference_handling': 'reconcile',
+            'writeoff_account_id': self.company_data['default_account_revenue'].id,
+            'writeoff_label': 'writeoff',
+            'payment_method_id': self.custom_payment_method_in.id,
+        })._create_payments()
+
+        self.assertRecordValues(payments, [{
+            'ref': 'BILL/2017/01/0001 BILL/2017/01/0002',
+            'payment_method_id': self.custom_payment_method_in.id,
+        }])
+        self.assertRecordValues(payments.line_ids.sorted('balance'), [
+            # Liquidity line:
+            {
+                'debit': 0.0,
+                'credit': 3100.0,
+                'currency_id': self.company_data['currency'].id,
+                'amount_currency': -3100.0,
+                'reconciled': False,
+            },
+            # Writeoff line:
+            {
+                'debit': 100.0,
+                'credit': 0.0,
+                'currency_id': self.company_data['currency'].id,
+                'amount_currency': 100.0,
+                'reconciled': False,
+            },
+            # Payable line:
+            {
+                'debit': 3000.0,
+                'credit': 0.0,
+                'currency_id': self.company_data['currency'].id,
+                'amount_currency': 3000.0,
+                'reconciled': True,
+            },
+        ])
+
+    def test_register_payment_single_batch_not_grouped(self):
+        ''' Choose to pay two customer invoices with separated payments (1000 + 2000). '''
+        active_ids = (self.out_invoice_1 + self.out_invoice_2).ids
+        payments = self.env['account.payment.register'].with_context(active_model='account.move', active_ids=active_ids).create({
+            'group_payment': False,
+        })._create_payments()
+
+        self.assertRecordValues(payments, [
+            {
+                'ref': 'INV/2017/01/0001',
+                'payment_method_id': self.manual_payment_method_in.id,
+            },
+            {
+                'ref': 'INV/2017/01/0002',
+                'payment_method_id': self.manual_payment_method_in.id,
+            },
+        ])
+        self.assertRecordValues(payments[0].line_ids.sorted('balance') + payments[1].line_ids.sorted('balance'), [
+            # == Payment 1: to pay out_invoice_1 ==
+            # Receivable line:
+            {
+                'debit': 0.0,
+                'credit': 500.0,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': -1000.0,
+                'reconciled': True,
+            },
+            # Liquidity line:
+            {
+                'debit': 500.0,
+                'credit': 0.0,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': 1000.0,
+                'reconciled': False,
+            },
+            # == Payment 2: to pay out_invoice_2 ==
+            # Receivable line:
+            {
+                'debit': 0.0,
+                'credit': 1000.0,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': -2000.0,
+                'reconciled': True,
+            },
+            # Liquidity line:
+            {
+                'debit': 1000.0,
+                'credit': 0.0,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': 2000.0,
+                'reconciled': False,
+            },
+        ])
+
+    def test_register_payment_multi_batches_grouped(self):
+        ''' Choose to pay multiple batches, one with two customer invoices (1000 + 2000)
+         and one with a vendor bill of 600, by grouping payments.
+         '''
+        active_ids = (self.in_invoice_1 + self.in_invoice_2 + self.in_invoice_3).ids
+        payments = self.env['account.payment.register'].with_context(active_model='account.move', active_ids=active_ids).create({
+            'group_payment': True,
+        })._create_payments()
+
+        self.assertRecordValues(payments, [
+            {
+                'ref': 'BILL/2017/01/0001 BILL/2017/01/0002',
+                'payment_method_id': self.manual_payment_method_out.id,
+            },
+            {
+                'ref': 'BILL/2017/01/0003',
+                'payment_method_id': self.manual_payment_method_out.id,
+            },
+        ])
+        self.assertRecordValues(payments[0].line_ids.sorted('balance') + payments[1].line_ids.sorted('balance'), [
+            # == Payment 1: to pay in_invoice_1 & in_invoice_2 ==
+            # Liquidity line:
+            {
+                'debit': 0.0,
+                'credit': 3000.0,
+                'currency_id': self.company_data['currency'].id,
+                'amount_currency': -3000.0,
+                'reconciled': False,
+            },
+            # Payable line:
+            {
+                'debit': 3000.0,
+                'credit': 0.0,
+                'currency_id': self.company_data['currency'].id,
+                'amount_currency': 3000.0,
+                'reconciled': True,
+            },
+            # == Payment 2: to pay in_invoice_3 ==
+            # Liquidity line:
+            {
+                'debit': 0.0,
+                'credit': 1500.0,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': -3000.0,
+                'reconciled': False,
+            },
+            # Payable line:
+            {
+                'debit': 1500.0,
+                'credit': 0.0,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': 3000.0,
+                'reconciled': True,
+            },
+        ])
+
+    def test_register_payment_multi_batches_not_grouped(self):
+        ''' Choose to pay multiple batches, one with two customer invoices (1000 + 2000)
+         and one with a vendor bill of 600, by splitting payments.
+         '''
+        active_ids = (self.in_invoice_1 + self.in_invoice_2 + self.in_invoice_3).ids
+        payments = self.env['account.payment.register'].with_context(active_model='account.move', active_ids=active_ids).create({
+            'group_payment': False,
+        })._create_payments()
+
+        self.assertRecordValues(payments, [
+            {
+                'ref': 'BILL/2017/01/0001',
+                'payment_method_id': self.manual_payment_method_out.id,
+            },
+            {
+                'ref': 'BILL/2017/01/0002',
+                'payment_method_id': self.manual_payment_method_out.id,
+            },
+            {
+                'ref': 'BILL/2017/01/0003',
+                'payment_method_id': self.manual_payment_method_out.id,
+            },
+        ])
+        self.assertRecordValues(payments[0].line_ids.sorted('balance') + payments[1].line_ids.sorted('balance') + payments[2].line_ids.sorted('balance'), [
+            # == Payment 1: to pay in_invoice_1 ==
+            # Liquidity line:
+            {
+                'debit': 0.0,
+                'credit': 1000.0,
+                'currency_id': self.company_data['currency'].id,
+                'amount_currency': -1000.0,
+                'reconciled': False,
+            },
+            # Payable line:
+            {
+                'debit': 1000.0,
+                'credit': 0.0,
+                'currency_id': self.company_data['currency'].id,
+                'amount_currency': 1000.0,
+                'reconciled': True,
+            },
+            # == Payment 2: to pay in_invoice_2 ==
+            # Liquidity line:
+            {
+                'debit': 0.0,
+                'credit': 2000.0,
+                'currency_id': self.company_data['currency'].id,
+                'amount_currency': -2000.0,
+                'reconciled': False,
+            },
+            # Payable line:
+            {
+                'debit': 2000.0,
+                'credit': 0.0,
+                'currency_id': self.company_data['currency'].id,
+                'amount_currency': 2000.0,
+                'reconciled': True,
+            },
+            # == Payment 3: to pay in_invoice_3 ==
+            # Liquidity line:
+            {
+                'debit': 0.0,
+                'credit': 1500.0,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': -3000.0,
+                'reconciled': False,
+            },
+            # Payable line:
+            {
+                'debit': 1500.0,
+                'credit': 0.0,
+                'currency_id': self.currency_data['currency'].id,
+                'amount_currency': 3000.0,
+                'reconciled': True,
+            },
+        ])
+
+    def test_register_payment_constraints(self):
+        # Test to register a payment for a draft journal entry.
+        self.out_invoice_1.button_draft()
+        with self.assertRaises(UserError), self.cr.savepoint():
+            self.env['account.payment.register']\
+                .with_context(active_model='account.move', active_ids=self.out_invoice_1.ids)\
+                .create({})
+
+        # Test to register a payment for an already fully reconciled journal entry.
+        self.env['account.payment.register']\
+            .with_context(active_model='account.move', active_ids=self.out_invoice_2.ids)\
+            .create({})\
+            ._create_payments()
+        with self.assertRaises(UserError), self.cr.savepoint():
+            self.env['account.payment.register']\
+                .with_context(active_model='account.move', active_ids=self.out_invoice_2.ids)\
+                .create({})
+
+    def test_register_payment_multi_currency_rounding_issue_positive_delta(self):
+        ''' When registering a payment using a different currency than the invoice one, the invoice must be fully paid
+        at the end whatever the currency rate.
+        '''
+        payment = self.env['account.payment.register']\
+            .with_context(active_model='account.move', active_ids=self.out_invoice_3.ids)\
+            .create({
+                'currency_id': self.currency_data_3['currency'].id,
+                'amount': 0.12,
+            })\
+            ._create_payments()
+
+        self.assertRecordValues(payment.line_ids.sorted('balance'), [
+            # Receivable line:
+            {
+                'debit': 0.0,
+                'credit': 12.01,
+                'currency_id': self.currency_data_3['currency'].id,
+                'amount_currency': -0.12,
+                'reconciled': True,
+            },
+            # Liquidity line:
+            {
+                'debit': 12.01,
+                'credit': 0.0,
+                'currency_id': self.currency_data_3['currency'].id,
+                'amount_currency': 0.12,
+                'reconciled': False,
+            },
+        ])
+
+    def test_register_payment_multi_currency_rounding_issue_negative_delta(self):
+        ''' When registering a payment using a different currency than the invoice one, the invoice must be fully paid
+        at the end whatever the currency rate.
+        '''
+        payment = self.env['account.payment.register']\
+            .with_context(active_model='account.move', active_ids=self.out_invoice_4.ids)\
+            .create({
+                'currency_id': self.currency_data_3['currency'].id,
+                'amount': 0.12,
+            })\
+            ._create_payments()
+
+        self.assertRecordValues(payment.line_ids.sorted('balance'), [
+            # Receivable line:
+            {
+                'debit': 0.0,
+                'credit': 11.99,
+                'currency_id': self.currency_data_3['currency'].id,
+                'amount_currency': -0.12,
+                'reconciled': True,
+            },
+            # Liquidity line:
+            {
+                'debit': 11.99,
+                'credit': 0.0,
+                'currency_id': self.currency_data_3['currency'].id,
+                'amount_currency': 0.12,
+                'reconciled': False,
+            },
+        ])
+
+    def test_register_payment_multi_currency_rounding_issue_writeoff_lower_amount_keep_open(self):
+        payment = self.env['account.payment.register']\
+            .with_context(active_model='account.move', active_ids=self.out_invoice_3.ids)\
+            .create({
+                'currency_id': self.currency_data_3['currency'].id,
+                'amount': 0.08,
+                'payment_difference_handling': 'open',
+            })\
+            ._create_payments()
+
+        self.assertRecordValues(payment.line_ids.sorted('balance'), [
+            # Receivable line:
+            {
+                'debit': 0.0,
+                'credit': 8.0,
+                'currency_id': self.currency_data_3['currency'].id,
+                'amount_currency': -0.08,
+                'reconciled': True,
+            },
+            # Liquidity line:
+            {
+                'debit': 8.0,
+                'credit': 0.0,
+                'currency_id': self.currency_data_3['currency'].id,
+                'amount_currency': 0.08,
+                'reconciled': False,
+            },
+        ])
+
+    def test_register_payment_multi_currency_rounding_issue_writeoff_lower_amount_reconcile_positive_delta(self):
+        payment = self.env['account.payment.register']\
+            .with_context(active_model='account.move', active_ids=self.out_invoice_3.ids)\
+            .create({
+                'currency_id': self.currency_data_3['currency'].id,
+                'amount': 0.08,
+                'payment_difference_handling': 'reconcile',
+                'writeoff_account_id': self.company_data['default_account_revenue'].id,
+                'writeoff_label': 'writeoff',
+            })\
+            ._create_payments()
+
+        self.assertRecordValues(payment.line_ids.sorted('balance'), [
+            # Receivable line:
+            {
+                'debit': 0.0,
+                'credit': 12.01,
+                'currency_id': self.currency_data_3['currency'].id,
+                'amount_currency': -0.12,
+                'reconciled': True,
+            },
+            # Write-off line:
+            {
+                'debit': 4.0,
+                'credit': 0.0,
+                'currency_id': self.currency_data_3['currency'].id,
+                'amount_currency': 0.04,
+                'reconciled': False,
+            },
+            # Liquidity line:
+            {
+                'debit': 8.01,
+                'credit': 0.0,
+                'currency_id': self.currency_data_3['currency'].id,
+                'amount_currency': 0.08,
+                'reconciled': False,
+            },
+        ])
+
+    def test_register_payment_multi_currency_rounding_issue_writeoff_lower_amount_reconcile_negative_delta(self):
+        payment = self.env['account.payment.register']\
+            .with_context(active_model='account.move', active_ids=self.out_invoice_4.ids)\
+            .create({
+                'currency_id': self.currency_data_3['currency'].id,
+                'amount': 0.08,
+                'payment_difference_handling': 'reconcile',
+                'writeoff_account_id': self.company_data['default_account_revenue'].id,
+                'writeoff_label': 'writeoff',
+            })\
+            ._create_payments()
+
+        self.assertRecordValues(payment.line_ids.sorted('balance'), [
+            # Receivable line:
+            {
+                'debit': 0.0,
+                'credit': 11.99,
+                'currency_id': self.currency_data_3['currency'].id,
+                'amount_currency': -0.12,
+                'reconciled': True,
+            },
+            # Write-off line:
+            {
+                'debit': 4.0,
+                'credit': 0.0,
+                'currency_id': self.currency_data_3['currency'].id,
+                'amount_currency': 0.04,
+                'reconciled': False,
+            },
+            # Liquidity line:
+            {
+                'debit': 7.99,
+                'credit': 0.0,
+                'currency_id': self.currency_data_3['currency'].id,
+                'amount_currency': 0.08,
+                'reconciled': False,
+            },
+        ])
+
+    def test_register_payment_multi_currency_rounding_issue_writeoff_higher_amount_reconcile_positive_delta(self):
+        payment = self.env['account.payment.register']\
+            .with_context(active_model='account.move', active_ids=self.out_invoice_3.ids)\
+            .create({
+                'currency_id': self.currency_data_3['currency'].id,
+                'amount': 0.16,
+                'payment_difference_handling': 'reconcile',
+                'writeoff_account_id': self.company_data['default_account_revenue'].id,
+                'writeoff_label': 'writeoff',
+            })\
+            ._create_payments()
+
+        self.assertRecordValues(payment.line_ids.sorted('balance'), [
+            # Receivable line:
+            {
+                'debit': 0.0,
+                'credit': 12.01,
+                'currency_id': self.currency_data_3['currency'].id,
+                'amount_currency': -0.12,
+                'reconciled': True,
+            },
+            # Write-off line:
+            {
+                'debit': 0.0,
+                'credit': 4.0,
+                'currency_id': self.currency_data_3['currency'].id,
+                'amount_currency': -0.04,
+                'reconciled': False,
+            },
+            # Liquidity line:
+            {
+                'debit': 16.01,
+                'credit': 0.0,
+                'currency_id': self.currency_data_3['currency'].id,
+                'amount_currency': 0.16,
+                'reconciled': False,
+            },
+        ])
+
+    def test_register_payment_multi_currency_rounding_issue_writeoff_higher_amount_reconcile_negative_delta(self):
+        payment = self.env['account.payment.register']\
+            .with_context(active_model='account.move', active_ids=self.out_invoice_4.ids)\
+            .create({
+                'currency_id': self.currency_data_3['currency'].id,
+                'amount': 0.16,
+                'payment_difference_handling': 'reconcile',
+                'writeoff_account_id': self.company_data['default_account_revenue'].id,
+                'writeoff_label': 'writeoff',
+            })\
+            ._create_payments()
+
+        self.assertRecordValues(payment.line_ids.sorted('balance'), [
+            # Receivable line:
+            {
+                'debit': 0.0,
+                'credit': 11.99,
+                'currency_id': self.currency_data_3['currency'].id,
+                'amount_currency': -0.12,
+                'reconciled': True,
+            },
+            # Write-off line:
+            {
+                'debit': 0.0,
+                'credit': 4.0,
+                'currency_id': self.currency_data_3['currency'].id,
+                'amount_currency': -0.04,
+                'reconciled': False,
+            },
+            # Liquidity line:
+            {
+                'debit': 15.99,
+                'credit': 0.0,
+                'currency_id': self.currency_data_3['currency'].id,
+                'amount_currency': 0.16,
+                'reconciled': False,
+            },
+        ])
diff --git a/addons/account/tests/test_account_tax.py b/addons/account/tests/test_account_tax.py
new file mode 100644
index 00000000..94bd2a16
--- /dev/null
+++ b/addons/account/tests/test_account_tax.py
@@ -0,0 +1,30 @@
+# -*- coding: utf-8 -*-
+from odoo.addons.account.tests.common import AccountTestInvoicingCommon
+from odoo.tests import tagged
+from odoo.exceptions import UserError
+
+
+@tagged('post_install', '-at_install')
+class TestAccountTax(AccountTestInvoicingCommon):
+
+    def test_changing_tax_company(self):
+        ''' Ensure you can't change the company of an account.tax if there are some journal entries '''
+
+        # Avoid duplicate key value violates unique constraint "account_tax_name_company_uniq".
+        self.company_data['default_tax_sale'].name = 'test_changing_account_company'
+
+        self.env['account.move'].create({
+            'move_type': 'out_invoice',
+            'date': '2019-01-01',
+            'invoice_line_ids': [
+                (0, 0, {
+                    'name': 'invoice_line',
+                    'quantity': 1.0,
+                    'price_unit': 100.0,
+                    'tax_ids': [(6, 0, self.company_data['default_tax_sale'].ids)],
+                }),
+            ],
+        })
+
+        with self.assertRaises(UserError), self.cr.savepoint():
+            self.company_data['default_tax_sale'].company_id = self.company_data_2['company']
diff --git a/addons/account/tests/test_fiscal_position.py b/addons/account/tests/test_fiscal_position.py
new file mode 100644
index 00000000..96032e75
--- /dev/null
+++ b/addons/account/tests/test_fiscal_position.py
@@ -0,0 +1,168 @@
+# -*- coding: utf-8 -*-
+# Part of Odoo. See LICENSE file for full copyright and licensing details.
+
+from odoo.tests import common
+
+
+class TestFiscalPosition(common.SavepointCase):
+    """Tests for fiscal positions in auto apply (account.fiscal.position).
+    If a partner has a vat number, the fiscal positions with "vat_required=True"
+    are preferred.
+    """
+
+    @classmethod
+    def setUpClass(cls):
+        super(TestFiscalPosition, cls).setUpClass()
+        cls.fp = cls.env['account.fiscal.position']
+
+        # reset any existing FP
+        cls.fp.search([]).write({'auto_apply': False})
+
+        cls.res_partner = cls.env['res.partner']
+        cls.be = be = cls.env.ref('base.be')
+        cls.fr = fr = cls.env.ref('base.fr')
+        cls.mx = mx = cls.env.ref('base.mx')
+        cls.eu = eu = cls.env.ref('base.europe')
+        cls.state_fr = cls.env['res.country.state'].create(dict(
+                                           name="State",
+                                           code="ST",
+                                           country_id=fr.id))
+        cls.jc = cls.res_partner.create(dict(
+                                           name="JCVD",
+                                           vat="BE0477472701",
+                                           country_id=be.id))
+        cls.ben = cls.res_partner.create(dict(
+                                           name="BP",
+                                           country_id=be.id))
+        cls.george = cls.res_partner.create(dict(
+                                           name="George",
+                                           vat="BE0477472701",
+                                           country_id=fr.id))
+        cls.alberto = cls.res_partner.create(dict(
+                                           name="Alberto",
+                                           vat="BE0477472701",
+                                           country_id=mx.id))
+        cls.be_nat = cls.fp.create(dict(
+                                         name="BE-NAT",
+                                         auto_apply=True,
+                                         country_id=be.id,
+                                         vat_required=False,
+                                         sequence=10))
+        cls.fr_b2c = cls.fp.create(dict(
+                                         name="EU-VAT-FR-B2C",
+                                         auto_apply=True,
+                                         country_id=fr.id,
+                                         vat_required=False,
+                                         sequence=40))
+        cls.fr_b2b = cls.fp.create(dict(
+                                         name="EU-VAT-FR-B2B",
+                                         auto_apply=True,
+                                         country_id=fr.id,
+                                         vat_required=True,
+                                         sequence=50))
+
+    def test_10_fp_country(self):
+        def assert_fp(partner, expected_pos, message):
+            self.assertEqual(
+                self.fp.get_fiscal_position(partner.id).id,
+                expected_pos.id,
+                message)
+
+        george, jc, ben, alberto = self.george, self.jc, self.ben, self.alberto
+
+        # B2B has precedence over B2C for same country even when sequence gives lower precedence
+        self.assertGreater(self.fr_b2b.sequence, self.fr_b2c.sequence)
+        assert_fp(george, self.fr_b2b, "FR-B2B should have precedence over FR-B2C")
+        self.fr_b2b.auto_apply = False
+        assert_fp(george, self.fr_b2c, "FR-B2C should match now")
+        self.fr_b2b.auto_apply = True
+
+        # Create positions matching on Country Group and on NO country at all
+        self.eu_intra_b2b = self.fp.create(dict(
+                                         name="EU-INTRA B2B",
+                                         auto_apply=True,
+                                         country_group_id=self.eu.id,
+                                         vat_required=True,
+                                         sequence=20))
+        self.world = self.fp.create(dict(
+                                         name="WORLD-EXTRA",
+                                         auto_apply=True,
+                                         vat_required=False,
+                                         sequence=30))
+
+        # Country match has higher precedence than group match or sequence
+        self.assertGreater(self.fr_b2b.sequence, self.eu_intra_b2b.sequence)
+        assert_fp(george, self.fr_b2b, "FR-B2B should have precedence over EU-INTRA B2B")
+
+        # B2B has precedence regardless of country or group match
+        self.assertGreater(self.eu_intra_b2b.sequence, self.be_nat.sequence)
+        assert_fp(jc, self.eu_intra_b2b, "EU-INTRA B2B should match before BE-NAT")
+
+        # Lower sequence = higher precedence if country/group and VAT matches
+        self.assertFalse(ben.vat) # No VAT set
+        assert_fp(ben, self.be_nat, "BE-NAT should match before EU-INTRA due to lower sequence")
+
+        # Remove BE from EU group, now BE-NAT should be the fallback match before the wildcard WORLD
+        self.be.write({'country_group_ids': [(3, self.eu.id)]})
+        self.assertTrue(jc.vat) # VAT set
+        assert_fp(jc, self.be_nat, "BE-NAT should match as fallback even w/o VAT match")
+
+        # No country = wildcard match only if nothing else matches
+        self.assertTrue(alberto.vat) # with VAT
+        assert_fp(alberto, self.world, "WORLD-EXTRA should match anything else (1)")
+        alberto.vat = False          # or without
+        assert_fp(alberto, self.world, "WORLD-EXTRA should match anything else (2)")
+
+        # Zip range
+        self.fr_b2b_zip100 = self.fr_b2b.copy(dict(zip_from=0, zip_to=5000, sequence=60))
+        george.zip = 6000
+        assert_fp(george, self.fr_b2b, "FR-B2B with wrong zip range should not match")
+        george.zip = 3000
+        assert_fp(george, self.fr_b2b_zip100, "FR-B2B with zip range should have precedence")
+
+        # States
+        self.fr_b2b_state = self.fr_b2b.copy(dict(state_ids=[(4, self.state_fr.id)], sequence=70))
+        george.state_id = self.state_fr
+        assert_fp(george, self.fr_b2b_zip100, "FR-B2B with zip should have precedence over states")
+        george.zip = False
+        assert_fp(george, self.fr_b2b_state, "FR-B2B with states should have precedence")
+
+        # Dedicated position has max precedence
+        george.property_account_position_id = self.be_nat
+        assert_fp(george, self.be_nat, "Forced position has max precedence")
+
+
+    def test_20_fp_one_tax_2m(self):
+
+        self.src_tax = self.env['account.tax'].create({'name': "SRC", 'amount': 0.0})
+        self.dst1_tax = self.env['account.tax'].create({'name': "DST1", 'amount': 0.0})
+        self.dst2_tax = self.env['account.tax'].create({'name': "DST2", 'amount': 0.0})
+
+        self.fp2m = self.fp.create({
+            'name': "FP-TAX2TAXES",
+            'tax_ids': [
+                (0,0,{
+                    'tax_src_id': self.src_tax.id,
+                    'tax_dest_id': self.dst1_tax.id
+                }),
+                (0,0,{
+                    'tax_src_id': self.src_tax.id,
+                    'tax_dest_id': self.dst2_tax.id
+                })
+            ]
+        })
+        mapped_taxes = self.fp2m.map_tax(self.src_tax)
+
+        self.assertEqual(mapped_taxes, self.dst1_tax | self.dst2_tax)
+
+    def test_30_fp_country_delivery(self):
+        """
+            Customer is in Belgium
+            Delivery is in France
+            Check if fiscal position is France
+        """
+        self.george.vat = False
+        self.assertEqual(
+            self.fp.get_fiscal_position(self.ben.id, self.george.id).id,
+            self.fr_b2c.id,
+            "FR B2C should be set")
diff --git a/addons/account/tests/test_invoice_tax_amount_by_group.py b/addons/account/tests/test_invoice_tax_amount_by_group.py
new file mode 100644
index 00000000..e4f76f14
--- /dev/null
+++ b/addons/account/tests/test_invoice_tax_amount_by_group.py
@@ -0,0 +1,209 @@
+# -*- coding: utf-8 -*-
+from odoo.addons.account.tests.common import AccountTestInvoicingCommon
+from odoo.tests import tagged
+
+
+@tagged('post_install', '-at_install')
+class TestInvoiceTaxAmountByGroup(AccountTestInvoicingCommon):
+
+    @classmethod
+    def setUpClass(cls, chart_template_ref=None):
+        super().setUpClass(chart_template_ref=chart_template_ref)
+
+        cls.tax_group1 = cls.env['account.tax.group'].create({'name': '1'})
+        cls.tax_group2 = cls.env['account.tax.group'].create({'name': '2'})
+
+    def assertAmountByTaxGroup(self, invoice, expected_values):
+        current_values = [(x[6], x[2], x[1]) for x in invoice.amount_by_group]
+        self.assertEqual(current_values, expected_values)
+
+    def test_multiple_tax_lines(self):
+        tax_10 = self.env['account.tax'].create({
+            'name': "tax_10",
+            'amount_type': 'percent',
+            'amount': 10.0,
+            'tax_group_id': self.tax_group1.id,
+        })
+        tax_20 = self.env['account.tax'].create({
+            'name': "tax_20",
+            'amount_type': 'percent',
+            'amount': 20.0,
+            'tax_group_id': self.tax_group2.id,
+        })
+
+        invoice = self.env['account.move'].create({
+            'move_type': 'out_invoice',
+            'partner_id': self.partner_a.id,
+            'invoice_date': '2019-01-01',
+            'invoice_line_ids': [
+                (0, 0, {
+                    'name': 'line',
+                    'account_id': self.company_data['default_account_revenue'].id,
+                    'price_unit': 1000.0,
+                    'tax_ids': [(6, 0, (tax_10 + tax_20).ids)],
+                }),
+                (0, 0, {
+                    'name': 'line',
+                    'account_id': self.company_data['default_account_revenue'].id,
+                    'price_unit': 1000.0,
+                    'tax_ids': [(6, 0, tax_10.ids)],
+                }),
+                (0, 0, {
+                    'name': 'line',
+                    'account_id': self.company_data['default_account_revenue'].id,
+                    'price_unit': 1000.0,
+                    'tax_ids': [(6, 0, tax_20.ids)],
+                }),
+            ]
+        })
+
+        self.assertAmountByTaxGroup(invoice, [
+            (self.tax_group1.id, 2000.0, 200.0),
+            (self.tax_group2.id, 2000.0, 400.0),
+        ])
+
+        # Same but both are sharing the same tax group.
+
+        tax_20.tax_group_id = self.tax_group1
+        invoice.invalidate_cache(['amount_by_group'])
+
+        self.assertAmountByTaxGroup(invoice, [
+            (self.tax_group1.id, 3000.0, 600.0),
+        ])
+
+    def test_zero_tax_lines(self):
+        tax_0 = self.env['account.tax'].create({
+            'name': "tax_0",
+            'amount_type': 'percent',
+            'amount': 0.0,
+        })
+
+        invoice = self.env['account.move'].create({
+            'move_type': 'out_invoice',
+            'partner_id': self.partner_a.id,
+            'invoice_date': '2019-01-01',
+            'invoice_line_ids': [
+                (0, 0, {
+                    'name': 'line',
+                    'account_id': self.company_data['default_account_revenue'].id,
+                    'price_unit': 1000.0,
+                    'tax_ids': [(6, 0, tax_0.ids)],
+                }),
+            ]
+        })
+
+        self.assertAmountByTaxGroup(invoice, [
+            (tax_0.tax_group_id.id, 1000.0, 0.0),
+        ])
+
+    def test_tax_affect_base_1(self):
+        tax_10 = self.env['account.tax'].create({
+            'name': "tax_10",
+            'amount_type': 'percent',
+            'amount': 10.0,
+            'tax_group_id': self.tax_group1.id,
+            'price_include': True,
+            'include_base_amount': True,
+        })
+        tax_20 = self.env['account.tax'].create({
+            'name': "tax_20",
+            'amount_type': 'percent',
+            'amount': 20.0,
+            'tax_group_id': self.tax_group2.id,
+        })
+
+        invoice = self.env['account.move'].create({
+            'move_type': 'out_invoice',
+            'partner_id': self.partner_a.id,
+            'invoice_date': '2019-01-01',
+            'invoice_line_ids': [
+                (0, 0, {
+                    'name': 'line',
+                    'account_id': self.company_data['default_account_revenue'].id,
+                    'price_unit': 1100.0,
+                    'tax_ids': [(6, 0, (tax_10 + tax_20).ids)],
+                }),
+                (0, 0, {
+                    'name': 'line',
+                    'account_id': self.company_data['default_account_revenue'].id,
+                    'price_unit': 1100.0,
+                    'tax_ids': [(6, 0, tax_10.ids)],
+                }),
+                (0, 0, {
+                    'name': 'line',
+                    'account_id': self.company_data['default_account_revenue'].id,
+                    'price_unit': 1000.0,
+                    'tax_ids': [(6, 0, tax_20.ids)],
+                }),
+            ]
+        })
+
+        self.assertAmountByTaxGroup(invoice, [
+            (self.tax_group1.id, 2000.0, 200.0),
+            (self.tax_group2.id, 2100.0, 420.0),
+        ])
+
+        # Same but both are sharing the same tax group.
+
+        tax_20.tax_group_id = self.tax_group1
+        invoice.invalidate_cache(['amount_by_group'])
+
+        self.assertAmountByTaxGroup(invoice, [
+            (self.tax_group1.id, 3000.0, 620.0),
+        ])
+
+    def test_tax_affect_base_2(self):
+        tax_10 = self.env['account.tax'].create({
+            'name': "tax_10",
+            'amount_type': 'percent',
+            'amount': 10.0,
+            'tax_group_id': self.tax_group1.id,
+            'include_base_amount': True,
+        })
+        tax_20 = self.env['account.tax'].create({
+            'name': "tax_20",
+            'amount_type': 'percent',
+            'amount': 20.0,
+            'tax_group_id': self.tax_group1.id,
+        })
+        tax_30 = self.env['account.tax'].create({
+            'name': "tax_30",
+            'amount_type': 'percent',
+            'amount': 30.0,
+            'tax_group_id': self.tax_group2.id,
+            'include_base_amount': True,
+        })
+
+        invoice = self.env['account.move'].create({
+            'move_type': 'out_invoice',
+            'partner_id': self.partner_a.id,
+            'invoice_date': '2019-01-01',
+            'invoice_line_ids': [
+                (0, 0, {
+                    'name': 'line',
+                    'account_id': self.company_data['default_account_revenue'].id,
+                    'price_unit': 1000.0,
+                    'tax_ids': [(6, 0, (tax_10 + tax_20).ids)],
+                }),
+                (0, 0, {
+                    'name': 'line',
+                    'account_id': self.company_data['default_account_revenue'].id,
+                    'price_unit': 1000.0,
+                    'tax_ids': [(6, 0, (tax_30 + tax_10).ids)],
+                }),
+            ]
+        })
+
+        self.assertAmountByTaxGroup(invoice, [
+            (self.tax_group1.id, 2300.0, 450.0),
+            (self.tax_group2.id, 1000.0, 300.0),
+        ])
+
+        # Same but both are sharing the same tax group.
+
+        tax_30.tax_group_id = self.tax_group1
+        invoice.invalidate_cache(['amount_by_group'])
+
+        self.assertAmountByTaxGroup(invoice, [
+            (self.tax_group1.id, 2000.0, 750.0),
+        ])
diff --git a/addons/account/tests/test_invoice_taxes.py b/addons/account/tests/test_invoice_taxes.py
new file mode 100644
index 00000000..83b9faa2
--- /dev/null
+++ b/addons/account/tests/test_invoice_taxes.py
@@ -0,0 +1,669 @@
+# -*- coding: utf-8 -*-
+from odoo.addons.account.tests.common import AccountTestInvoicingCommon
+from odoo.tests import tagged, Form
+
+
+@tagged('post_install', '-at_install')
+class TestInvoiceTaxes(AccountTestInvoicingCommon):
+
+    @classmethod
+    def setUpClass(cls, chart_template_ref=None):
+        super().setUpClass(chart_template_ref=chart_template_ref)
+
+        cls.company_data['company'].country_id = cls.env.ref('base.us')
+
+        cls.percent_tax_1 = cls.env['account.tax'].create({
+            'name': '21%',
+            'amount_type': 'percent',
+            'amount': 21,
+            'sequence': 10,
+        })
+        cls.percent_tax_1_incl = cls.env['account.tax'].create({
+            'name': '21% incl',
+            'amount_type': 'percent',
+            'amount': 21,
+            'price_include': True,
+            'include_base_amount': True,
+            'sequence': 20,
+        })
+        cls.percent_tax_2 = cls.env['account.tax'].create({
+            'name': '12%',
+            'amount_type': 'percent',
+            'amount': 12,
+            'sequence': 30,
+        })
+        cls.percent_tax_3_incl = cls.env['account.tax'].create({
+            'name': '5% incl',
+            'amount_type': 'percent',
+            'amount': 5,
+            'price_include': True,
+            'include_base_amount': True,
+            'sequence': 40,
+        })
+        cls.group_tax = cls.env['account.tax'].create({
+            'name': 'group 12% + 21%',
+            'amount_type': 'group',
+            'amount': 21,
+            'children_tax_ids': [
+                (4, cls.percent_tax_1_incl.id),
+                (4, cls.percent_tax_2.id)
+            ],
+            'sequence': 40,
+        })
+
+        cls.tax_report = cls.env['account.tax.report'].create({
+            'name': "Tax report",
+            'country_id': cls.company_data['company'].country_id.id,
+        })
+
+        cls.tax_report_line = cls.env['account.tax.report.line'].create({
+            'name': 'test_tax_report_line',
+            'tag_name': 'test_tax_report_line',
+            'report_id': cls.tax_report.id,
+            'sequence': 10,
+        })
+        cls.tax_tag_pos = cls.tax_report_line.tag_ids.filtered(lambda x: not x.tax_negate)
+        cls.tax_tag_neg = cls.tax_report_line.tag_ids.filtered(lambda x: x.tax_negate)
+        cls.base_tax_report_line = cls.env['account.tax.report.line'].create({
+            'name': 'base_test_tax_report_line',
+            'tag_name': 'base_test_tax_report_line',
+            'report_id': cls.tax_report.id,
+            'sequence': 10,
+        })
+        cls.base_tag_pos = cls.base_tax_report_line.tag_ids.filtered(lambda x: not x.tax_negate)
+        cls.base_tag_neg = cls.base_tax_report_line.tag_ids.filtered(lambda x: x.tax_negate)
+
+    def _create_invoice(self, taxes_per_line, inv_type='out_invoice', currency_id=False, invoice_payment_term_id=False):
+        ''' Create an invoice on the fly.
+
+        :param taxes_per_line: A list of tuple (price_unit, account.tax recordset)
+        '''
+        vals = {
+            'move_type': inv_type,
+            'partner_id': self.partner_a.id,
+            'invoice_line_ids': [(0, 0, {
+                'name': 'xxxx',
+                'quantity': 1,
+                'price_unit': amount,
+                'tax_ids': [(6, 0, taxes.ids)],
+            }) for amount, taxes in taxes_per_line],
+        }
+        if currency_id:
+            vals['currency_id'] = currency_id.id
+        if invoice_payment_term_id:
+            vals['invoice_payment_term_id'] = invoice_payment_term_id.id
+        return self.env['account.move'].create(vals)
+
+    def test_one_tax_per_line(self):
+        ''' Test:
+        price_unit | Taxes
+        ------------------
+        100        | 21%
+        121        | 21% incl
+        100        | 12%
+
+        Expected:
+        Tax         | Taxes     | Base      | Amount
+        --------------------------------------------
+        21%         | /         | 100       | 21
+        21% incl    | /         | 100       | 21
+        12%         | /         | 100       | 12
+        '''
+        invoice = self._create_invoice([
+            (100, self.percent_tax_1),
+            (121, self.percent_tax_1_incl),
+            (100, self.percent_tax_2),
+        ])
+        invoice.action_post()
+        self.assertRecordValues(invoice.line_ids.filtered('tax_line_id'), [
+            {'name': self.percent_tax_1.name,       'tax_base_amount': 100, 'price_unit': 21, 'tax_ids': []},
+            {'name': self.percent_tax_1_incl.name,  'tax_base_amount': 100, 'price_unit': 21, 'tax_ids': []},
+            {'name': self.percent_tax_2.name,       'tax_base_amount': 100, 'price_unit': 12, 'tax_ids': []},
+        ])
+
+    def test_affecting_base_amount(self):
+        ''' Test:
+        price_unit | Taxes
+        ------------------
+        121        | 21% incl, 12%
+        100        | 12%
+
+        Expected:
+        Tax         | Taxes     | Base      | Amount
+        --------------------------------------------
+        21% incl    | 12%       | 100       | 21
+        12%         | /         | 121       | 14.52
+        12%         | /         | 100       | 12
+        '''
+        invoice = self._create_invoice([
+            (121, self.percent_tax_1_incl + self.percent_tax_2),
+            (100, self.percent_tax_2),
+        ])
+        invoice.action_post()
+        self.assertRecordValues(invoice.line_ids.filtered('tax_line_id').sorted(lambda x: x.price_unit), [
+            {'name': self.percent_tax_1_incl.name,      'tax_base_amount': 100, 'price_unit': 21,      'tax_ids': [self.percent_tax_2.id]},
+            {'name': self.percent_tax_2.name,           'tax_base_amount': 221, 'price_unit': 26.52,   'tax_ids': []},
+        ])
+
+    def test_group_of_taxes(self):
+        ''' Test:
+        price_unit | Taxes
+        ------------------
+        121        | 21% incl + 12%
+        100        | 12%
+
+        Expected:
+        Tax         | Taxes     | Base      | Amount
+        --------------------------------------------
+        21% incl    | /         | 100       | 21
+        12%         | 21% incl  | 121       | 14.52
+        12%         | /         | 100       | 12
+        '''
+        invoice = self._create_invoice([
+            (121, self.group_tax),
+            (100, self.percent_tax_2),
+        ])
+        invoice.action_post()
+        self.assertRecordValues(invoice.line_ids.filtered('tax_line_id').sorted(lambda x: x.price_unit), [
+            {'name': self.percent_tax_1_incl.name,      'tax_base_amount': 100, 'price_unit': 21,      'tax_ids': [self.percent_tax_2.id]},
+            {'name': self.percent_tax_2.name,           'tax_base_amount': 221, 'price_unit': 26.52,   'tax_ids': []},
+        ])
+
+    def _create_tax_tag(self, tag_name):
+        return self.env['account.account.tag'].create({
+            'name': tag_name,
+            'applicability': 'taxes',
+            'country_id': self.env.company.country_id.id,
+        })
+
+    def test_tax_repartition(self):
+        inv_base_tag = self._create_tax_tag('invoice_base')
+        inv_tax_tag_10 = self._create_tax_tag('invoice_tax_10')
+        inv_tax_tag_90 = self._create_tax_tag('invoice_tax_90')
+        ref_base_tag = self._create_tax_tag('refund_base')
+        ref_tax_tag = self._create_tax_tag('refund_tax')
+
+        user_type = self.env.ref('account.data_account_type_current_assets')
+        account_1 = self.env['account.account'].create({'name': 'test1', 'code': 'test1', 'user_type_id': user_type.id})
+        account_2 = self.env['account.account'].create({'name': 'test2', 'code': 'test2', 'user_type_id': user_type.id})
+
+        tax = self.env['account.tax'].create({
+            'name': "Tax with account",
+            'amount_type': 'fixed',
+            'type_tax_use': 'sale',
+            'amount': 42,
+            'invoice_repartition_line_ids': [
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'base',
+                    'tag_ids': [(4, inv_base_tag.id, 0)],
+                }),
+
+                (0,0, {
+                    'factor_percent': 10,
+                    'repartition_type': 'tax',
+                    'account_id': account_1.id,
+                    'tag_ids': [(4, inv_tax_tag_10.id, 0)],
+                }),
+
+                (0,0, {
+                    'factor_percent': 90,
+                    'repartition_type': 'tax',
+                    'account_id': account_2.id,
+                    'tag_ids': [(4, inv_tax_tag_90.id, 0)],
+                }),
+            ],
+            'refund_repartition_line_ids': [
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'base',
+                    'tag_ids': [(4, ref_base_tag.id, 0)],
+                }),
+
+                (0,0, {
+                    'factor_percent': 10,
+                    'repartition_type': 'tax',
+                    'tag_ids': [(4, ref_tax_tag.id, 0)],
+                }),
+
+                (0,0, {
+                    'factor_percent': 90,
+                    'repartition_type': 'tax',
+                    'account_id': account_1.id,
+                    'tag_ids': [(4, ref_tax_tag.id, 0)],
+                }),
+            ],
+        })
+
+        # Test invoice repartition
+        invoice = self._create_invoice([(100, tax)], inv_type='out_invoice')
+        invoice.action_post()
+
+        self.assertEqual(len(invoice.line_ids), 4, "There should be 4 account move lines created for the invoice: payable, base and 2 tax lines")
+        inv_base_line = invoice.line_ids.filtered(lambda x: not x.tax_repartition_line_id and x.account_id.user_type_id.type != 'receivable')
+        self.assertEqual(len(inv_base_line), 1, "There should be only one base line generated")
+        self.assertEqual(abs(inv_base_line.balance), 100, "Base amount should be 100")
+        self.assertEqual(inv_base_line.tax_tag_ids, inv_base_tag, "Base line should have received base tag")
+        inv_tax_lines = invoice.line_ids.filtered(lambda x: x.tax_repartition_line_id.repartition_type == 'tax')
+        self.assertEqual(len(inv_tax_lines), 2, "There should be two tax lines, one for each repartition line.")
+        self.assertEqual(abs(inv_tax_lines.filtered(lambda x: x.account_id == account_1).balance), 4.2, "Tax line on account 1 should amount to 4.2 (10% of 42)")
+        self.assertEqual(inv_tax_lines.filtered(lambda x: x.account_id == account_1).tax_tag_ids, inv_tax_tag_10, "Tax line on account 1 should have 10% tag")
+        self.assertAlmostEqual(abs(inv_tax_lines.filtered(lambda x: x.account_id == account_2).balance), 37.8, 2, "Tax line on account 2 should amount to 37.8 (90% of 42)")
+        self.assertEqual(inv_tax_lines.filtered(lambda x: x.account_id == account_2).tax_tag_ids, inv_tax_tag_90, "Tax line on account 2 should have 90% tag")
+
+        # Test refund repartition
+        refund = self._create_invoice([(100, tax)], inv_type='out_refund')
+        refund.action_post()
+
+        self.assertEqual(len(refund.line_ids), 4, "There should be 4 account move lines created for the refund: payable, base and 2 tax lines")
+        ref_base_line = refund.line_ids.filtered(lambda x: not x.tax_repartition_line_id and x.account_id.user_type_id.type != 'receivable')
+        self.assertEqual(len(ref_base_line), 1, "There should be only one base line generated")
+        self.assertEqual(abs(ref_base_line.balance), 100, "Base amount should be 100")
+        self.assertEqual(ref_base_line.tax_tag_ids, ref_base_tag, "Base line should have received base tag")
+        ref_tax_lines = refund.line_ids.filtered(lambda x: x.tax_repartition_line_id.repartition_type == 'tax')
+        self.assertEqual(len(ref_tax_lines), 2, "There should be two refund tax lines")
+        self.assertEqual(abs(ref_tax_lines.filtered(lambda x: x.account_id == ref_base_line.account_id).balance), 4.2, "Refund tax line on base account should amount to 4.2 (10% of 42)")
+        self.assertAlmostEqual(abs(ref_tax_lines.filtered(lambda x: x.account_id == account_1).balance), 37.8, 2, "Refund tax line on account 1 should amount to 37.8 (90% of 42)")
+        self.assertEqual(ref_tax_lines.mapped('tax_tag_ids'), ref_tax_tag, "Refund tax lines should have the right tag")
+
+    def test_division_tax(self):
+        '''
+        Test that when using division tax, with percentage amount
+        100% any change on price unit is correctly reflected on
+        the whole move.
+
+        Complete scenario:
+            - Create a division tax, 100% amount, included in price.
+            - Create an invoice, with only the mentioned tax
+            - Change price_unit of the aml
+            - Total price of the move should change as well
+        '''
+
+        sale_tax = self.env['account.tax'].create({
+            'name': 'tax',
+            'type_tax_use': 'sale',
+            'amount_type': 'division',
+            'amount': 100,
+            'price_include': True,
+            'include_base_amount': True,
+        })
+        invoice = self._create_invoice([(100, sale_tax)])
+        self.assertRecordValues(invoice.line_ids.filtered('tax_line_id'), [{
+            'name': sale_tax.name,
+            'tax_base_amount': 0.0,
+            'balance': -100,
+        }])
+        # change price unit, everything should change as well
+        with Form(invoice) as invoice_form:
+            with invoice_form.line_ids.edit(0) as line_edit:
+                line_edit.price_unit = 200
+
+        self.assertRecordValues(invoice.line_ids.filtered('tax_line_id'), [{
+            'name': sale_tax.name,
+            'tax_base_amount': 0.0,
+            'balance': -200,
+        }])
+
+    def test_misc_journal_entry_tax_tags_sale(self):
+        sale_tax = self.env['account.tax'].create({
+            'name': 'tax',
+            'type_tax_use': 'sale',
+            'amount_type': 'percent',
+            'amount': 10,
+            'invoice_repartition_line_ids': [
+                (0, 0, {
+                    'repartition_type': 'base',
+                    'factor_percent': 100.0,
+                    'tag_ids': [(6, 0, self.base_tag_pos.ids)],
+                }),
+                (0, 0, {
+                    'repartition_type': 'tax',
+                    'factor_percent': 100.0,
+                    'tag_ids': [(6, 0, self.tax_tag_pos.ids)],
+                }),
+            ],
+            'refund_repartition_line_ids': [
+                (0, 0, {
+                    'repartition_type': 'base',
+                    'factor_percent': 100.0,
+                    'tag_ids': [(6, 0, self.base_tag_neg.ids)],
+                }),
+                (0, 0, {
+                    'repartition_type': 'tax',
+                    'factor_percent': 100.0,
+                    'tag_ids': [(6, 0, self.tax_tag_neg.ids)],
+                }),
+            ],
+        })
+
+        inv_tax_rep_ln = sale_tax.invoice_repartition_line_ids.filtered(lambda x: x.repartition_type == 'tax')
+        ref_tax_rep_ln = sale_tax.refund_repartition_line_ids.filtered(lambda x: x.repartition_type == 'tax')
+
+        # === Tax in debit ===
+
+        move_form = Form(self.env['account.move'], view='account.view_move_form')
+        move_form.ref = 'azerty'
+
+        # Debit base tax line.
+        with move_form.line_ids.new() as credit_line:
+            credit_line.name = 'debit_line_1'
+            credit_line.account_id = self.company_data['default_account_revenue']
+            credit_line.debit = 1000.0
+            credit_line.tax_ids.clear()
+            credit_line.tax_ids.add(sale_tax)
+
+            self.assertTrue(credit_line.recompute_tax_line)
+
+        # Balance the journal entry.
+        with move_form.line_ids.new() as credit_line:
+            credit_line.name = 'balance'
+            credit_line.account_id = self.company_data['default_account_revenue']
+            credit_line.credit = 1100.0
+
+        move = move_form.save()
+
+        self.assertRecordValues(move.line_ids.sorted('balance'), [
+            {'balance': -1100.0,    'tax_ids': [],              'tax_tag_ids': [],                      'tax_base_amount': 0,       'tax_repartition_line_id': False},
+            {'balance': 100.0,      'tax_ids': [],              'tax_tag_ids': self.tax_tag_neg.ids,    'tax_base_amount': 1000,    'tax_repartition_line_id': ref_tax_rep_ln.id},
+            {'balance': 1000.0,     'tax_ids': sale_tax.ids,    'tax_tag_ids': self.base_tag_neg.ids,   'tax_base_amount': 0,       'tax_repartition_line_id': False},
+        ])
+
+        # === Tax in credit ===
+
+        move_form = Form(self.env['account.move'], view='account.view_move_form')
+        move_form.ref = 'azerty'
+
+        # Debit base tax line.
+        with move_form.line_ids.new() as credit_line:
+            credit_line.name = 'debit_line_1'
+            credit_line.account_id = self.company_data['default_account_revenue']
+            credit_line.credit = 1000.0
+            credit_line.tax_ids.clear()
+            credit_line.tax_ids.add(sale_tax)
+
+            self.assertTrue(credit_line.recompute_tax_line)
+
+        # Balance the journal entry.
+        with move_form.line_ids.new() as debit_line:
+            debit_line.name = 'balance'
+            debit_line.account_id = self.company_data['default_account_revenue']
+            debit_line.debit = 1100.0
+
+        move = move_form.save()
+
+        self.assertRecordValues(move.line_ids.sorted('balance'), [
+            {'balance': -1000.0,    'tax_ids': sale_tax.ids,    'tax_tag_ids': self.base_tag_neg.ids,   'tax_base_amount': 0,       'tax_repartition_line_id': False},
+            {'balance': -100.0,     'tax_ids': [],              'tax_tag_ids': self.tax_tag_neg.ids,    'tax_base_amount': 1000,    'tax_repartition_line_id': inv_tax_rep_ln.id},
+            {'balance': 1100.0,     'tax_ids': [],              'tax_tag_ids': [],                      'tax_base_amount': 0,       'tax_repartition_line_id': False},
+        ])
+
+    def test_misc_journal_entry_tax_tags_purchase(self):
+        purch_tax = self.env['account.tax'].create({
+            'name': 'tax',
+            'type_tax_use': 'purchase',
+            'amount_type': 'percent',
+            'amount': 10,
+            'invoice_repartition_line_ids': [
+                (0, 0, {
+                    'repartition_type': 'base',
+                    'factor_percent': 100.0,
+                    'tag_ids': [(6, 0, self.base_tag_pos.ids)],
+                }),
+                (0, 0, {
+                    'repartition_type': 'tax',
+                    'factor_percent': 100.0,
+                    'tag_ids': [(6, 0, self.tax_tag_pos.ids)],
+                }),
+            ],
+            'refund_repartition_line_ids': [
+                (0, 0, {
+                    'repartition_type': 'base',
+                    'factor_percent': 100.0,
+                    'tag_ids': [(6, 0, self.base_tag_neg.ids)],
+                }),
+                (0, 0, {
+                    'repartition_type': 'tax',
+                    'factor_percent': 100.0,
+                    'tag_ids': [(6, 0, self.tax_tag_neg.ids)],
+                }),
+            ],
+        })
+
+        inv_tax_rep_ln = purch_tax.invoice_repartition_line_ids.filtered(lambda x: x.repartition_type == 'tax')
+        ref_tax_rep_ln = purch_tax.refund_repartition_line_ids.filtered(lambda x: x.repartition_type == 'tax')
+
+        # === Tax in debit ===
+
+        move_form = Form(self.env['account.move'])
+        move_form.ref = 'azerty'
+
+        # Debit base tax line.
+        with move_form.line_ids.new() as credit_line:
+            credit_line.name = 'debit_line_1'
+            credit_line.account_id = self.company_data['default_account_revenue']
+            credit_line.debit = 1000.0
+            credit_line.tax_ids.clear()
+            credit_line.tax_ids.add(purch_tax)
+
+            self.assertTrue(credit_line.recompute_tax_line)
+
+        # Balance the journal entry.
+        with move_form.line_ids.new() as credit_line:
+            credit_line.name = 'balance'
+            credit_line.account_id = self.company_data['default_account_revenue']
+            credit_line.credit = 1100.0
+
+        move = move_form.save()
+
+        self.assertRecordValues(move.line_ids.sorted('balance'), [
+            {'balance': -1100.0,    'tax_ids': [],              'tax_tag_ids': [],                      'tax_base_amount': 0,       'tax_repartition_line_id': False},
+            {'balance': 100.0,      'tax_ids': [],              'tax_tag_ids': self.tax_tag_pos.ids,    'tax_base_amount': 1000,    'tax_repartition_line_id': inv_tax_rep_ln.id},
+            {'balance': 1000.0,     'tax_ids': purch_tax.ids,   'tax_tag_ids': self.base_tag_pos.ids,   'tax_base_amount': 0,       'tax_repartition_line_id': False},
+        ])
+
+        # === Tax in credit ===
+
+        move_form = Form(self.env['account.move'])
+        move_form.ref = 'azerty'
+
+        # Debit base tax line.
+        with move_form.line_ids.new() as credit_line:
+            credit_line.name = 'debit_line_1'
+            credit_line.account_id = self.company_data['default_account_revenue']
+            credit_line.credit = 1000.0
+            credit_line.tax_ids.clear()
+            credit_line.tax_ids.add(purch_tax)
+
+            self.assertTrue(credit_line.recompute_tax_line)
+
+        # Balance the journal entry.
+        with move_form.line_ids.new() as debit_line:
+            debit_line.name = 'balance'
+            debit_line.account_id = self.company_data['default_account_revenue']
+            debit_line.debit = 1100.0
+
+        move = move_form.save()
+
+        self.assertRecordValues(move.line_ids.sorted('balance'), [
+            {'balance': -1000.0,    'tax_ids': purch_tax.ids,   'tax_tag_ids': self.base_tag_pos.ids,   'tax_base_amount': 0,       'tax_repartition_line_id': False},
+            {'balance': -100.0,     'tax_ids': [],              'tax_tag_ids': self.tax_tag_pos.ids,    'tax_base_amount': 1000,    'tax_repartition_line_id': ref_tax_rep_ln.id},
+            {'balance': 1100.0,     'tax_ids': [],              'tax_tag_ids': [],                      'tax_base_amount': 0,       'tax_repartition_line_id': False},
+        ])
+
+    def test_misc_entry_tax_group_signs(self):
+        """ Tests sign inversion of the tags on misc operations made with tax
+        groups.
+        """
+        def _create_group_of_taxes(tax_type):
+            # We use asymmetric tags between the child taxes to avoid shadowing errors
+            child1_sale_tax = self.env['account.tax'].create({
+                'sequence': 1,
+                'name': 'child1_%s' % tax_type,
+                'type_tax_use': 'none',
+                'amount_type': 'percent',
+                'amount': 5,
+                'invoice_repartition_line_ids': [
+                    (0, 0, {
+                        'repartition_type': 'base',
+                        'factor_percent': 100.0,
+                        'tag_ids': [(6, 0, self.base_tag_pos.ids)],
+                    }),
+                    (0, 0, {
+                        'repartition_type': 'tax',
+                        'factor_percent': 100.0,
+                        'tag_ids': [(6, 0, self.tax_tag_pos.ids)],
+                    }),
+                ],
+                'refund_repartition_line_ids': [
+                    (0, 0, {
+                        'repartition_type': 'base',
+                        'factor_percent': 100.0,
+                    }),
+                    (0, 0, {
+                        'repartition_type': 'tax',
+                        'factor_percent': 100.0,
+                    }),
+                ],
+            })
+            child2_sale_tax = self.env['account.tax'].create({
+                'sequence': 2,
+                'name': 'child2_%s' % tax_type,
+                'type_tax_use': 'none',
+                'amount_type': 'percent',
+                'amount': 10,
+                'invoice_repartition_line_ids': [
+                    (0, 0, {
+                        'repartition_type': 'base',
+                        'factor_percent': 100.0,
+                    }),
+                    (0, 0, {
+                        'repartition_type': 'tax',
+                        'factor_percent': 100.0,
+                    }),
+                ],
+                'refund_repartition_line_ids': [
+                    (0, 0, {
+                        'repartition_type': 'base',
+                        'factor_percent': 100.0,
+                        'tag_ids': [(6, 0, self.base_tag_neg.ids)],
+                    }),
+                    (0, 0, {
+                        'repartition_type': 'tax',
+                        'factor_percent': 100.0,
+                        'tag_ids': [(6, 0, self.tax_tag_neg.ids)],
+                    }),
+                ],
+            })
+            return self.env['account.tax'].create({
+                'name': 'group_%s' % tax_type,
+                'type_tax_use': tax_type,
+                'amount_type': 'group',
+                'amount': 10,
+                'children_tax_ids':[(6,0,[child1_sale_tax.id, child2_sale_tax.id])]
+            })
+
+        def _create_misc_operation(tax, tax_field):
+            with Form(self.env['account.move'], view='account.view_move_form') as move_form:
+                for line_field in ('debit', 'credit'):
+                    line_amount = tax_field == line_field and 1000 or 1150
+                    with move_form.line_ids.new() as line_form:
+                        line_form.name = '%s_line' % line_field
+                        line_form.account_id = self.company_data['default_account_revenue']
+                        line_form.debit = line_field == 'debit' and line_amount or 0
+                        line_form.credit = line_field == 'credit' and line_amount or 0
+
+                        if tax_field == line_field:
+                            line_form.tax_ids.clear()
+                            line_form.tax_ids.add(tax)
+
+            return move_form.save()
+
+        sale_group = _create_group_of_taxes('sale')
+        purchase_group = _create_group_of_taxes('purchase')
+
+        # Sale tax on debit: use refund repartition
+        debit_sale_move = _create_misc_operation(sale_group, 'debit')
+        self.assertRecordValues(debit_sale_move.line_ids.sorted('balance'), [
+            {'balance': -1150.0,    'tax_ids': [],                  'tax_tag_ids': [],                      'tax_base_amount': 0},
+            {'balance': 50.0,       'tax_ids': [],                  'tax_tag_ids': [],                      'tax_base_amount': 1000},
+            {'balance': 100.0,      'tax_ids': [],                  'tax_tag_ids': self.tax_tag_neg.ids,    'tax_base_amount': 1000},
+            {'balance': 1000.0,     'tax_ids': sale_group.ids,      'tax_tag_ids': self.base_tag_neg.ids,   'tax_base_amount': 0},
+        ])
+
+        # Sale tax on credit: use invoice repartition and invert tags
+        credit_sale_move = _create_misc_operation(sale_group, 'credit')
+        self.assertRecordValues(credit_sale_move.line_ids.sorted('balance'), [
+            {'balance': -1000.0,    'tax_ids': sale_group.ids,      'tax_tag_ids': self.base_tag_neg.ids,   'tax_base_amount': 0},
+            {'balance': -100.0,     'tax_ids': [],                  'tax_tag_ids': [],                      'tax_base_amount': 1000},
+            {'balance': -50.0,      'tax_ids': [],                  'tax_tag_ids': self.tax_tag_neg.ids,    'tax_base_amount': 1000},
+            {'balance': 1150.0,     'tax_ids': [],                  'tax_tag_ids': [],                      'tax_base_amount': 0},
+        ])
+
+        # Purchase tax on debit: use invoice repartition
+        debit_purchase_move = _create_misc_operation(purchase_group, 'debit')
+        self.assertRecordValues(debit_purchase_move.line_ids.sorted('balance'), [
+            {'balance': -1150.0,    'tax_ids': [],                  'tax_tag_ids': [],                      'tax_base_amount': 0},
+            {'balance': 50.0,       'tax_ids': [],                  'tax_tag_ids': self.tax_tag_pos.ids,    'tax_base_amount': 1000},
+            {'balance': 100.0,      'tax_ids': [],                  'tax_tag_ids': [],                      'tax_base_amount': 1000},
+            {'balance': 1000.0,     'tax_ids': purchase_group.ids,  'tax_tag_ids': self.base_tag_pos.ids,   'tax_base_amount': 0},
+        ])
+
+        # Purchase tax on credit: use refund repartition and invert tags
+        credit_purchase_move = _create_misc_operation(purchase_group, 'credit')
+        self.assertRecordValues(credit_purchase_move.line_ids.sorted('balance'), [
+            {'balance': -1000.0,    'tax_ids': purchase_group.ids,  'tax_tag_ids': self.base_tag_pos.ids,   'tax_base_amount': 0},
+            {'balance': -100.0,     'tax_ids': [],                  'tax_tag_ids': self.tax_tag_pos.ids,    'tax_base_amount': 1000},
+            {'balance': -50.0,      'tax_ids': [],                  'tax_tag_ids': [],                      'tax_base_amount': 1000},
+            {'balance': 1150.0,     'tax_ids': [],                  'tax_tag_ids': [],                      'tax_base_amount': 0},
+        ])
+
+    def test_tax_calculation_foreign_currency_large_quantity(self):
+        ''' Test:
+        Foreign currency with rate of 1.1726 and tax of 21%
+        price_unit | Quantity  | Taxes
+        ------------------
+        2.82       | 20000     | 21% not incl
+        '''
+        self.env['res.currency.rate'].create({
+            'name': '2018-01-01',
+            'rate': 1.1726,
+            'currency_id': self.currency_data['currency'].id,
+            'company_id': self.env.company.id,
+        })
+        self.currency_data['currency'].rounding = 0.05
+
+        invoice = self.env['account.move'].create({
+            'move_type': 'out_invoice',
+            'partner_id': self.partner_a.id,
+            'currency_id': self.currency_data['currency'].id,
+            'invoice_date': '2018-01-01',
+            'date': '2018-01-01',
+            'invoice_line_ids': [(0, 0, {
+                'name': 'xxxx',
+                'quantity': 20000,
+                'price_unit': 2.82,
+                'tax_ids': [(6, 0, self.percent_tax_1.ids)],
+            })]
+        })
+
+        self.assertRecordValues(invoice.line_ids.filtered('tax_line_id'), [{
+            'tax_base_amount': 48098.24,    # 20000 * 2.82 / 1.1726
+            'credit': 10100.63,             # tax_base_amount * 0.21
+        }])
+
+    def test_ensure_no_unbalanced_entry(self):
+        ''' Ensure to not create an unbalanced journal entry when saving. '''
+        self.env['res.currency.rate'].create({
+            'name': '2018-01-01',
+            'rate': 0.654065014,
+            'currency_id': self.currency_data['currency'].id,
+            'company_id': self.env.company.id,
+        })
+        self.currency_data['currency'].rounding = 0.05
+
+        invoice = self._create_invoice([
+            (5, self.percent_tax_3_incl),
+            (10, self.percent_tax_3_incl),
+            (50, self.percent_tax_3_incl),
+        ], currency_id=self.currency_data['currency'], invoice_payment_term_id=self.pay_terms_a)
+        invoice.action_post()
diff --git a/addons/account/tests/test_payment_term.py b/addons/account/tests/test_payment_term.py
new file mode 100644
index 00000000..a3133247
--- /dev/null
+++ b/addons/account/tests/test_payment_term.py
@@ -0,0 +1,98 @@
+# -*- coding: utf-8 -*-
+
+from odoo.addons.account.tests.common import AccountTestInvoicingCommon
+from odoo.tests import tagged
+from odoo import fields
+from odoo.tests.common import Form
+
+
+@tagged('post_install', '-at_install')
+class TestAccountInvoiceRounding(AccountTestInvoicingCommon):
+    @classmethod
+    def setUpClass(cls, chart_template_ref=None):
+        super().setUpClass(chart_template_ref=chart_template_ref)
+        cls.pay_term_today = cls.env['account.payment.term'].create({
+            'name': 'Today',
+            'line_ids': [
+                (0, 0, {
+                    'value': 'balance',
+                    'days': 0,
+                    'option': 'day_after_invoice_date',
+                }),
+            ],
+        })
+
+        cls.pay_term_min_31days_15th = cls.env['account.payment.term'].create({
+            'name': 'the 15th of the month, min 31 days from now',
+            'line_ids': [
+                (0, 0, {
+                    'value': 'balance',
+                    'days': 31,
+                    'day_of_the_month': 15,
+                    'option': 'day_after_invoice_date',
+                }),
+            ],
+        })
+
+        cls.pay_term_45_end_month = cls.env['account.payment.term'].create({
+            'name': '45 Days from End of Month',
+            'line_ids': [
+                (0, 0, {
+                    'value': 'balance',
+                    'days': 45,
+                    'option': 'after_invoice_month',
+                }),
+            ],
+        })
+
+        cls.pay_term_last_day_of_month = cls.env['account.payment.term'].create({
+            'name': 'Last Day of month',
+            'line_ids': [
+                (0, 0, {
+                    'value': 'balance',
+                    'days': 31,
+                    'option': 'day_current_month',
+                }),
+            ],
+        })
+
+        cls.pay_term_first_day_next_month = cls.env['account.payment.term'].create({
+            'name': 'First day next month',
+            'line_ids': [
+                (0, 0, {
+                    'value': 'balance',
+                    'days': 1,
+                    'option': 'day_following_month',
+                }),
+            ],
+        })
+
+        cls.invoice = cls.init_invoice('out_refund', products=cls.product_a+cls.product_b)
+
+    def assertPaymentTerm(self, pay_term, invoice_date, dates):
+        with Form(self.invoice) as move_form:
+            move_form.invoice_payment_term_id = pay_term
+            move_form.invoice_date = invoice_date
+        self.assertEqual(
+            self.invoice.line_ids.filtered(
+                lambda l: l.account_id == self.company_data['default_account_receivable']
+            ).mapped('date_maturity'),
+            [fields.Date.from_string(date) for date in dates],
+        )
+
+    def test_payment_term(self):
+        self.assertPaymentTerm(self.pay_term_today, '2019-01-01', ['2019-01-01'])
+        self.assertPaymentTerm(self.pay_term_today, '2019-01-15', ['2019-01-15'])
+        self.assertPaymentTerm(self.pay_term_today, '2019-01-31', ['2019-01-31'])
+        self.assertPaymentTerm(self.pay_term_45_end_month, '2019-01-01', ['2019-03-17'])
+        self.assertPaymentTerm(self.pay_term_45_end_month, '2019-01-15', ['2019-03-17'])
+        self.assertPaymentTerm(self.pay_term_45_end_month, '2019-01-31', ['2019-03-17'])
+        self.assertPaymentTerm(self.pay_term_min_31days_15th, '2019-01-01', ['2019-02-15'])
+        self.assertPaymentTerm(self.pay_term_min_31days_15th, '2019-01-15', ['2019-02-15'])
+        self.assertPaymentTerm(self.pay_term_min_31days_15th, '2019-01-31', ['2019-03-15'])
+        self.assertPaymentTerm(self.pay_term_last_day_of_month, '2019-01-01', ['2019-01-31'])
+        self.assertPaymentTerm(self.pay_term_last_day_of_month, '2019-01-15', ['2019-01-31'])
+        self.assertPaymentTerm(self.pay_term_last_day_of_month, '2019-01-31', ['2019-01-31'])
+        self.assertPaymentTerm(self.pay_term_first_day_next_month, '2019-01-01', ['2019-02-01'])
+        self.assertPaymentTerm(self.pay_term_first_day_next_month, '2019-01-15', ['2019-02-01'])
+        self.assertPaymentTerm(self.pay_term_first_day_next_month, '2019-01-31', ['2019-02-01'])
diff --git a/addons/account/tests/test_portal_attachment.py b/addons/account/tests/test_portal_attachment.py
new file mode 100644
index 00000000..2340fc75
--- /dev/null
+++ b/addons/account/tests/test_portal_attachment.py
@@ -0,0 +1,272 @@
+# -*- coding: utf-8 -*-
+# Part of Odoo. See LICENSE file for full copyright and licensing details.
+from odoo.addons.account.tests.common import AccountTestInvoicingHttpCommon
+from odoo.tests.common import tagged
+
+import json
+
+from odoo import http
+from odoo.tools import mute_logger
+
+
+@tagged('post_install', '-at_install')
+class TestPortalAttachment(AccountTestInvoicingHttpCommon):
+
+    @classmethod
+    def setUpClass(cls, chart_template_ref=None):
+        super().setUpClass(chart_template_ref=chart_template_ref)
+
+        cls.out_invoice = cls.env['account.move'].with_context(tracking_disable=True).create({
+            'move_type': 'out_invoice',
+            'partner_id': cls.partner_a.id,
+            'invoice_date': '2019-05-01',
+            'date': '2019-05-01',
+            'invoice_line_ids': [
+                (0, 0, {'name': 'line1', 'price_unit': 100.0}),
+            ],
+        })
+
+        cls.base_url = cls.env['ir.config_parameter'].sudo().get_param('web.base.url')
+
+    @mute_logger('odoo.addons.http_routing.models.ir_http', 'odoo.http')
+    def test_01_portal_attachment(self):
+        """Test the portal chatter attachment route."""
+
+        self.authenticate(None, None)
+
+        # Test public user can't create attachment without token of document
+        res = self.url_open(
+            url='%s/portal/attachment/add' % self.base_url,
+            data={
+                'name': "new attachment",
+                'res_model': self.out_invoice._name,
+                'res_id': self.out_invoice.id,
+                'csrf_token': http.WebRequest.csrf_token(self),
+            },
+            files=[('file', ('test.txt', b'test', 'plain/text'))],
+        )
+        self.assertEqual(res.status_code, 400)
+        self.assertIn("you do not have the rights", res.text)
+
+        # Test public user can create attachment with token
+        res = self.url_open(
+            url='%s/portal/attachment/add' % self.base_url,
+            data={
+                'name': "new attachment",
+                'res_model': self.out_invoice._name,
+                'res_id': self.out_invoice.id,
+                'csrf_token': http.WebRequest.csrf_token(self),
+                'access_token': self.out_invoice._portal_ensure_token(),
+            },
+            files=[('file', ('test.txt', b'test', 'plain/text'))],
+        )
+        self.assertEqual(res.status_code, 200)
+        create_res = json.loads(res.content.decode('utf-8'))
+        self.assertTrue(self.env['ir.attachment'].sudo().search([('id', '=', create_res['id'])]))
+
+        # Test created attachment is private
+        res_binary = self.url_open('/web/content/%d' % create_res['id'])
+        self.assertEqual(res_binary.status_code, 404)
+
+        # Test created access_token is working
+        res_binary = self.url_open('/web/content/%d?access_token=%s' % (create_res['id'], create_res['access_token']))
+        self.assertEqual(res_binary.status_code, 200)
+
+        # Test mimetype is neutered as non-admin
+        res = self.url_open(
+            url='%s/portal/attachment/add' % self.base_url,
+            data={
+                'name': "new attachment",
+                'res_model': self.out_invoice._name,
+                'res_id': self.out_invoice.id,
+                'csrf_token': http.WebRequest.csrf_token(self),
+                'access_token': self.out_invoice._portal_ensure_token(),
+            },
+            files=[('file', ('test.svg', b'<svg></svg>', 'image/svg+xml'))],
+        )
+        self.assertEqual(res.status_code, 200)
+        create_res = json.loads(res.content.decode('utf-8'))
+        self.assertEqual(create_res['mimetype'], 'text/plain')
+
+        res_binary = self.url_open('/web/content/%d?access_token=%s' % (create_res['id'], create_res['access_token']))
+        self.assertEqual(res_binary.headers['Content-Type'], 'text/plain')
+        self.assertEqual(res_binary.content, b'<svg></svg>')
+
+        res_image = self.url_open('/web/image/%d?access_token=%s' % (create_res['id'], create_res['access_token']))
+        self.assertEqual(res_image.headers['Content-Type'], 'text/plain')
+        self.assertEqual(res_image.content, b'<svg></svg>')
+
+        # Test attachment can't be removed without valid token
+        res = self.opener.post(
+            url='%s/portal/attachment/remove' % self.base_url,
+            json={
+                'params': {
+                    'attachment_id': create_res['id'],
+                    'access_token': "wrong",
+                },
+            },
+        )
+        self.assertEqual(res.status_code, 200)
+        self.assertTrue(self.env['ir.attachment'].sudo().search([('id', '=', create_res['id'])]))
+        self.assertIn("you do not have the rights", res.text)
+
+        # Test attachment can be removed with token if "pending" state
+        res = self.opener.post(
+            url='%s/portal/attachment/remove' % self.base_url,
+            json={
+                'params': {
+                    'attachment_id': create_res['id'],
+                    'access_token': create_res['access_token'],
+                },
+            },
+        )
+        self.assertEqual(res.status_code, 200)
+        remove_res = json.loads(res.content.decode('utf-8'))['result']
+        self.assertFalse(self.env['ir.attachment'].sudo().search([('id', '=', create_res['id'])]))
+        self.assertTrue(remove_res is True)
+
+        # Test attachment can't be removed if not "pending" state
+        attachment = self.env['ir.attachment'].create({
+            'name': 'an attachment',
+            'access_token': self.env['ir.attachment']._generate_access_token(),
+        })
+        res = self.opener.post(
+            url='%s/portal/attachment/remove' % self.base_url,
+            json={
+                'params': {
+                    'attachment_id': attachment.id,
+                    'access_token': attachment.access_token,
+                },
+            },
+        )
+        self.assertEqual(res.status_code, 200)
+        self.assertTrue(self.env['ir.attachment'].sudo().search([('id', '=', attachment.id)]))
+        self.assertIn("not in a pending state", res.text)
+
+        # Test attachment can't be removed if attached to a message
+        attachment.write({
+            'res_model': 'mail.compose.message',
+            'res_id': 0,
+        })
+        attachment.flush()
+        message = self.env['mail.message'].create({
+            'attachment_ids': [(6, 0, attachment.ids)],
+        })
+        res = self.opener.post(
+            url='%s/portal/attachment/remove' % self.base_url,
+            json={
+                'params': {
+                    'attachment_id': attachment.id,
+                    'access_token': attachment.access_token,
+                },
+            },
+        )
+        self.assertEqual(res.status_code, 200)
+        self.assertTrue(attachment.exists())
+        self.assertIn("it is linked to a message", res.text)
+        message.sudo().unlink()
+
+        # Test attachment can't be associated if no attachment token.
+        res = self.url_open(
+            url='%s/mail/chatter_post' % self.base_url,
+            data={
+                'res_model': self.out_invoice._name,
+                'res_id': self.out_invoice.id,
+                'message': "test message 1",
+                'attachment_ids': attachment.id,
+                'attachment_tokens': 'false',
+                'csrf_token': http.WebRequest.csrf_token(self),
+            },
+        )
+        self.assertEqual(res.status_code, 400)
+        self.assertIn("The attachment %s does not exist or you do not have the rights to access it." % attachment.id, res.text)
+
+        # Test attachment can't be associated if no main document token
+        res = self.url_open(
+            url='%s/mail/chatter_post' % self.base_url,
+            data={
+                'res_model': self.out_invoice._name,
+                'res_id': self.out_invoice.id,
+                'message': "test message 1",
+                'attachment_ids': attachment.id,
+                'attachment_tokens': attachment.access_token,
+                'csrf_token': http.WebRequest.csrf_token(self),
+            },
+        )
+        self.assertEqual(res.status_code, 403)
+        self.assertIn("You are not allowed to access 'Journal Entry' (account.move) records.", res.text)
+
+        # Test attachment can't be associated if not "pending" state
+        self.assertFalse(self.out_invoice.message_ids)
+        attachment.write({'res_model': 'model'})
+        res = self.url_open(
+            url='%s/mail/chatter_post' % self.base_url,
+            data={
+                'res_model': self.out_invoice._name,
+                'res_id': self.out_invoice.id,
+                'message': "test message 1",
+                'attachment_ids': attachment.id,
+                'attachment_tokens': attachment.access_token,
+                'csrf_token': http.WebRequest.csrf_token(self),
+                'token': self.out_invoice._portal_ensure_token(),
+            },
+        )
+        self.assertEqual(res.status_code, 200)
+        self.out_invoice.invalidate_cache(fnames=['message_ids'], ids=self.out_invoice.ids)
+        self.assertEqual(len(self.out_invoice.message_ids), 1)
+        self.assertEqual(self.out_invoice.message_ids.body, "<p>test message 1</p>")
+        self.assertFalse(self.out_invoice.message_ids.attachment_ids)
+
+        # Test attachment can't be associated if not correct user
+        attachment.write({'res_model': 'mail.compose.message'})
+        res = self.url_open(
+            url='%s/mail/chatter_post' % self.base_url,
+            data={
+                'res_model': self.out_invoice._name,
+                'res_id': self.out_invoice.id,
+                'message': "test message 2",
+                'attachment_ids': attachment.id,
+                'attachment_tokens': attachment.access_token,
+                'csrf_token': http.WebRequest.csrf_token(self),
+                'token': self.out_invoice._portal_ensure_token(),
+            },
+        )
+        self.assertEqual(res.status_code, 200)
+        self.out_invoice.invalidate_cache(fnames=['message_ids'], ids=self.out_invoice.ids)
+        self.assertEqual(len(self.out_invoice.message_ids), 2)
+        self.assertEqual(self.out_invoice.message_ids[0].body, "<p>test message 2</p>")
+        self.assertFalse(self.out_invoice.message_ids.attachment_ids)
+
+        # Test attachment can be associated if all good (complete flow)
+        res = self.url_open(
+            url='%s/portal/attachment/add' % self.base_url,
+            data={
+                'name': "final attachment",
+                'res_model': self.out_invoice._name,
+                'res_id': self.out_invoice.id,
+                'csrf_token': http.WebRequest.csrf_token(self),
+                'access_token': self.out_invoice._portal_ensure_token(),
+            },
+            files=[('file', ('test.txt', b'test', 'plain/text'))],
+        )
+        self.assertEqual(res.status_code, 200)
+        create_res = json.loads(res.content.decode('utf-8'))
+        self.assertEqual(create_res['name'], "final attachment")
+
+        res = self.url_open(
+            url='%s/mail/chatter_post' % self.base_url,
+            data={
+                'res_model': self.out_invoice._name,
+                'res_id': self.out_invoice.id,
+                'message': "test message 3",
+                'attachment_ids': create_res['id'],
+                'attachment_tokens': create_res['access_token'],
+                'csrf_token': http.WebRequest.csrf_token(self),
+                'token': self.out_invoice._portal_ensure_token(),
+            },
+        )
+        self.assertEqual(res.status_code, 200)
+        self.out_invoice.invalidate_cache(fnames=['message_ids'], ids=self.out_invoice.ids)
+        self.assertEqual(len(self.out_invoice.message_ids), 3)
+        self.assertEqual(self.out_invoice.message_ids[0].body, "<p>test message 3</p>")
+        self.assertEqual(len(self.out_invoice.message_ids[0].attachment_ids), 1)
diff --git a/addons/account/tests/test_reconciliation.py b/addons/account/tests/test_reconciliation.py
new file mode 100644
index 00000000..98559eab
--- /dev/null
+++ b/addons/account/tests/test_reconciliation.py
@@ -0,0 +1,1208 @@
+# -*- coding: utf-8 -*-
+# Part of Odoo. See LICENSE file for full copyright and licensing details.
+
+import time
+import unittest
+from datetime import timedelta
+
+from odoo import api, fields
+from odoo.addons.account.tests.common import TestAccountReconciliationCommon
+from odoo.tests import Form, tagged
+
+
+@tagged('post_install', '-at_install')
+class TestReconciliationExec(TestAccountReconciliationCommon):
+
+    @classmethod
+    def setUpClass(cls):
+        super().setUpClass()
+        cls.env['res.currency.rate'].search([]).unlink()
+
+    def test_statement_euro_invoice_usd_transaction_euro_full(self):
+        self.env['res.currency.rate'].create({
+            'name': '%s-07-01' % time.strftime('%Y'),
+            'rate': 1.5289,
+            'currency_id': self.currency_usd_id,
+        })
+        # Create a customer invoice of 50 USD.
+        partner = self.env['res.partner'].create({'name': 'test'})
+        move = self.env['account.move'].with_context(default_move_type='out_invoice').create({
+            'move_type': 'out_invoice',
+            'partner_id': partner.id,
+            'invoice_date': '%s-07-01' % time.strftime('%Y'),
+            'date': '%s-07-01' % time.strftime('%Y'),
+            'currency_id': self.currency_usd_id,
+            'invoice_line_ids': [
+                (0, 0, {'quantity': 1, 'price_unit': 50.0, 'name': 'test'})
+            ],
+        })
+        move.action_post()
+
+        # Create a bank statement of 40 EURO.
+        bank_stmt = self.env['account.bank.statement'].create({
+            'journal_id': self.bank_journal_euro.id,
+            'date': '%s-01-01' % time.strftime('%Y'),
+            'line_ids': [
+                (0, 0, {
+                    'payment_ref': 'test',
+                    'partner_id': partner.id,
+                    'amount': 40.0,
+                    'date': '%s-01-01' % time.strftime('%Y')
+                })
+            ],
+        })
+
+        # Reconcile the bank statement with the invoice.
+        receivable_line = move.line_ids.filtered(lambda line: line.account_id.user_type_id.type in ('receivable', 'payable'))
+        bank_stmt.button_post()
+        bank_stmt.line_ids[0].reconcile([
+            {'id': receivable_line.id},
+            {'name': 'exchange difference', 'balance': -7.3, 'account_id': self.diff_income_account.id},
+        ])
+
+        self.assertRecordValues(bank_stmt.line_ids.line_ids, [
+            {'debit': 40.0,     'credit': 0.0,      'amount_currency': 40.0,    'currency_id': self.currency_euro_id},
+            {'debit': 0.0,      'credit': 7.3,      'amount_currency': -7.3,    'currency_id': self.currency_euro_id},
+            {'debit': 0.0,      'credit': 32.7,     'amount_currency': -32.7,   'currency_id': self.currency_euro_id},
+        ])
+
+        # The invoice should be paid, as the payments totally cover its total
+        self.assertEqual(move.payment_state, 'paid', 'The invoice should be paid by now')
+        self.assertTrue(receivable_line.reconciled, 'The invoice should be totally reconciled')
+        self.assertTrue(receivable_line.full_reconcile_id, 'The invoice should have a full reconcile number')
+        self.assertEqual(receivable_line.amount_residual, 0, 'The invoice should be totally reconciled')
+        self.assertEqual(receivable_line.amount_residual_currency, 0, 'The invoice should be totally reconciled')
+
+    @unittest.skip('adapt to new accounting')
+    def test_balanced_exchanges_gain_loss(self):
+        # The point of this test is to show that we handle correctly the gain/loss exchanges during reconciliations in foreign currencies.
+        # For instance, with a company set in EUR, and a USD rate set to 0.033,
+        # the reconciliation of an invoice of 2.00 USD (60.61 EUR) and a bank statement of two lines of 1.00 USD (30.30 EUR)
+        # will lead to an exchange loss, that should be handled correctly within the journal items.
+        env = api.Environment(self.cr, self.uid, {})
+        # We update the currency rate of the currency USD in order to force the gain/loss exchanges in next steps
+        rateUSDbis = env.ref("base.rateUSDbis")
+        rateUSDbis.write({
+            'name': time.strftime('%Y-%m-%d') + ' 00:00:00',
+            'rate': 0.033,
+        })
+        # We create a customer invoice of 2.00 USD
+        invoice = self.account_invoice_model.create({
+            'partner_id': self.partner_agrolait_id,
+            'currency_id': self.currency_usd_id,
+            'name': 'Foreign invoice with exchange gain',
+            'account_id': self.account_rcv_id,
+            'move_type': 'out_invoice',
+            'invoice_date': time.strftime('%Y-%m-%d'),
+            'date': time.strftime('%Y-%m-%d'),
+            'journal_id': self.bank_journal_usd_id,
+            'invoice_line': [
+                (0, 0, {
+                    'name': 'line that will lead to an exchange gain',
+                    'quantity': 1,
+                    'price_unit': 2,
+                })
+            ]
+        })
+        invoice.action_post()
+        # We create a bank statement with two lines of 1.00 USD each.
+        statement = self.env['account.bank.statement'].create({
+            'journal_id': self.bank_journal_usd_id,
+            'date': time.strftime('%Y-%m-%d'),
+            'line_ids': [
+                (0, 0, {
+                    'name': 'half payment',
+                    'partner_id': self.partner_agrolait_id,
+                    'amount': 1.0,
+                    'date': time.strftime('%Y-%m-%d')
+                }),
+                (0, 0, {
+                    'name': 'second half payment',
+                    'partner_id': self.partner_agrolait_id,
+                    'amount': 1.0,
+                    'date': time.strftime('%Y-%m-%d')
+                })
+            ]
+        })
+
+        # We process the reconciliation of the invoice line with the two bank statement lines
+        line_id = None
+        for l in invoice.line_id:
+            if l.account_id.id == self.account_rcv_id:
+                line_id = l
+                break
+        for statement_line in statement.line_ids:
+            statement_line.reconcile([{'id': line_id.id}])
+
+        # The invoice should be paid, as the payments totally cover its total
+        self.assertEqual(invoice.state, 'paid', 'The invoice should be paid by now')
+        reconcile = None
+        for payment in invoice.payment_ids:
+            reconcile = payment.reconcile_model_id
+            break
+        # The invoice should be reconciled (entirely, not a partial reconciliation)
+        self.assertTrue(reconcile, 'The invoice should be totally reconciled')
+        result = {}
+        exchange_loss_line = None
+        for line in reconcile.line_id:
+            res_account = result.setdefault(line.account_id, {'debit': 0.0, 'credit': 0.0, 'count': 0})
+            res_account['debit'] = res_account['debit'] + line.debit
+            res_account['credit'] = res_account['credit'] + line.credit
+            res_account['count'] += 1
+            if line.credit == 0.01:
+                exchange_loss_line = line
+        # We should be able to find a move line of 0.01 EUR on the Debtors account, being the cent we lost during the currency exchange
+        self.assertTrue(exchange_loss_line, 'There should be one move line of 0.01 EUR in credit')
+        # The journal items of the reconciliation should have their debit and credit total equal
+        # Besides, the total debit and total credit should be 60.61 EUR (2.00 USD)
+        self.assertEqual(sum(res['debit'] for res in result.values()), 60.61)
+        self.assertEqual(sum(res['credit'] for res in result.items()), 60.61)
+        counterpart_exchange_loss_line = None
+        for line in exchange_loss_line.move_id.line_id:
+            if line.account_id.id == self.account_fx_expense_id:
+                counterpart_exchange_loss_line = line
+        #  We should be able to find a move line of 0.01 EUR on the Foreign Exchange Loss account
+        self.assertTrue(counterpart_exchange_loss_line, 'There should be one move line of 0.01 EUR on account "Foreign Exchange Loss"')
+
+    def test_manual_reconcile_wizard_opw678153(self):
+
+        def create_move(name, amount, amount_currency, currency_id):
+            debit_line_vals = {
+                'name': name,
+                'debit': amount > 0 and amount or 0.0,
+                'credit': amount < 0 and -amount or 0.0,
+                'account_id': self.account_rcv.id,
+                'amount_currency': amount_currency,
+                'currency_id': currency_id,
+            }
+            credit_line_vals = debit_line_vals.copy()
+            credit_line_vals['debit'] = debit_line_vals['credit']
+            credit_line_vals['credit'] = debit_line_vals['debit']
+            credit_line_vals['account_id'] = self.account_rsa.id
+            credit_line_vals['amount_currency'] = -debit_line_vals['amount_currency']
+            vals = {
+                'journal_id': self.bank_journal_euro.id,
+                'line_ids': [(0,0, debit_line_vals), (0, 0, credit_line_vals)]
+            }
+            move = self.env['account.move'].create(vals)
+            move.action_post()
+            return move.id
+        move_list_vals = [
+            ('1', -1.83, 0, self.currency_swiss_id),
+            ('2', 728.35, 795.05, self.currency_swiss_id),
+            ('3', -4.46, 0, self.currency_swiss_id),
+            ('4', 0.32, 0, self.currency_swiss_id),
+            ('5', 14.72, 16.20, self.currency_swiss_id),
+            ('6', -737.10, -811.25, self.currency_swiss_id),
+        ]
+        move_ids = []
+        for name, amount, amount_currency, currency_id in move_list_vals:
+            move_ids.append(create_move(name, amount, amount_currency, currency_id))
+        aml_recs = self.env['account.move.line'].search([('move_id', 'in', move_ids), ('account_id', '=', self.account_rcv.id), ('reconciled', '=', False)])
+        aml_recs.reconcile()
+        for aml in aml_recs:
+            self.assertTrue(aml.reconciled, 'The journal item should be totally reconciled')
+            self.assertEqual(aml.amount_residual, 0, 'The journal item should be totally reconciled')
+            self.assertEqual(aml.amount_residual_currency, 0, 'The journal item should be totally reconciled')
+
+    def test_partial_reconcile_currencies_01(self):
+        #                client Account (payable, rsa)
+        #        Debit                      Credit
+        # --------------------------------------------------------
+        # Pay a : 25/0.5 = 50       |   Inv a : 50/0.5 = 100
+        # Pay b: 50/0.75 = 66.66    |   Inv b : 50/0.75 = 66.66
+        # Pay c: 25/0.8 = 31.25     |
+        #
+        # Debit_currency = 100      | Credit currency = 100
+        # Debit = 147.91            | Credit = 166.66
+        # Balance Debit = 18.75
+        # Counterpart Credit goes in Exchange diff
+
+        dest_journal_id = self.env['account.journal'].create({
+            'name': 'dest_journal_id',
+            'type': 'bank',
+        })
+
+        # Setting up rates for USD (main_company is in EUR)
+        self.env['res.currency.rate'].create({'name': time.strftime('%Y') + '-' + '07' + '-01',
+            'rate': 0.5,
+            'currency_id': self.currency_usd_id,
+            'company_id': self.company.id})
+
+        self.env['res.currency.rate'].create({'name': time.strftime('%Y') + '-' + '08' + '-01',
+            'rate': 0.75,
+            'currency_id': self.currency_usd_id,
+            'company_id': self.company.id})
+
+        self.env['res.currency.rate'].create({'name': time.strftime('%Y') + '-' + '09' + '-01',
+            'rate': 0.80,
+            'currency_id': self.currency_usd_id,
+            'company_id': self.company.id})
+
+        # Preparing Invoices (from vendor)
+        invoice_a = self.env['account.move'].with_context(default_move_type='in_invoice').create({
+            'move_type': 'in_invoice',
+            'partner_id': self.partner_agrolait_id,
+            'currency_id': self.currency_usd_id,
+            'invoice_date': '%s-07-01' % time.strftime('%Y'),
+            'date': '%s-07-01' % time.strftime('%Y'),
+            'invoice_line_ids': [
+                (0, 0, {'product_id': self.product.id, 'quantity': 1, 'price_unit': 50.0})
+            ],
+        })
+        invoice_b = self.env['account.move'].with_context(default_move_type='in_invoice').create({
+            'move_type': 'in_invoice',
+            'partner_id': self.partner_agrolait_id,
+            'currency_id': self.currency_usd_id,
+            'invoice_date': '%s-08-01' % time.strftime('%Y'),
+            'date': '%s-08-01' % time.strftime('%Y'),
+            'invoice_line_ids': [
+                (0, 0, {'product_id': self.product.id, 'quantity': 1, 'price_unit': 50.0})
+            ],
+        })
+        (invoice_a + invoice_b).action_post()
+
+        # Preparing Payments
+        # One partial for invoice_a (fully assigned to it)
+        payment_a = self.env['account.payment'].create({'payment_type': 'outbound',
+            'amount': 25,
+            'currency_id': self.currency_usd_id,
+            'journal_id': self.bank_journal_euro.id,
+            'company_id': self.company.id,
+            'date': time.strftime('%Y') + '-' + '07' + '-01',
+            'partner_id': self.partner_agrolait_id,
+            'payment_method_id': self.env.ref('account.account_payment_method_manual_out').id,
+            'partner_type': 'supplier'})
+
+        # One that will complete the payment of a, the rest goes to b
+        payment_b = self.env['account.payment'].create({'payment_type': 'outbound',
+            'amount': 50,
+            'currency_id': self.currency_usd_id,
+            'journal_id': self.bank_journal_euro.id,
+            'company_id': self.company.id,
+            'date': time.strftime('%Y') + '-' + '08' + '-01',
+            'partner_id': self.partner_agrolait_id,
+            'payment_method_id': self.env.ref('account.account_payment_method_manual_out').id,
+            'partner_type': 'supplier'})
+
+        # The last one will complete the payment of b
+        payment_c = self.env['account.payment'].create({'payment_type': 'outbound',
+            'amount': 25,
+            'currency_id': self.currency_usd_id,
+            'journal_id': self.bank_journal_euro.id,
+            'company_id': self.company.id,
+            'date': time.strftime('%Y') + '-' + '09' + '-01',
+            'partner_id': self.partner_agrolait_id,
+            'payment_method_id': self.env.ref('account.account_payment_method_manual_out').id,
+            'partner_type': 'supplier'})
+
+        payment_a.action_post()
+        payment_b.action_post()
+        payment_c.action_post()
+
+        # Assigning payments to invoices
+        debit_line_a = payment_a.line_ids.filtered(lambda l: l.debit and l.account_id == self.account_rsa)
+        debit_line_b = payment_b.line_ids.filtered(lambda l: l.debit and l.account_id == self.account_rsa)
+        debit_line_c = payment_c.line_ids.filtered(lambda l: l.debit and l.account_id == self.account_rsa)
+
+        invoice_a.js_assign_outstanding_line(debit_line_a.id)
+        invoice_a.js_assign_outstanding_line(debit_line_b.id)
+        invoice_b.js_assign_outstanding_line(debit_line_b.id)
+        invoice_b.js_assign_outstanding_line(debit_line_c.id)
+
+        # Asserting correctness (only in the payable account)
+        full_reconcile = False
+        reconciled_amls = (debit_line_a + debit_line_b + debit_line_c + (invoice_a + invoice_b).mapped('line_ids'))\
+            .filtered(lambda l: l.account_id == self.account_rsa)
+        for aml in reconciled_amls:
+            self.assertEqual(aml.amount_residual, 0.0)
+            self.assertEqual(aml.amount_residual_currency, 0.0)
+            self.assertTrue(aml.reconciled)
+            if not full_reconcile:
+                full_reconcile = aml.full_reconcile_id
+            else:
+                self.assertTrue(aml.full_reconcile_id == full_reconcile)
+
+        full_rec_move = full_reconcile.exchange_move_id
+        # Globally check whether the amount is correct
+        self.assertEqual(sum(full_rec_move.mapped('line_ids.debit')), 18.75)
+
+        # Checking if the direction of the move is correct
+        full_rec_payable = full_rec_move.line_ids.filtered(lambda l: l.account_id == self.account_rsa)
+        self.assertEqual(full_rec_payable.balance, 18.75)
+
+    def test_unreconcile(self):
+        # Use case:
+        # 2 invoices paid with a single payment. Unreconcile the payment with one invoice, the
+        # other invoice should remain reconciled.
+        inv1 = self.create_invoice(invoice_amount=10, currency_id=self.currency_usd_id)
+        inv2 = self.create_invoice(invoice_amount=20, currency_id=self.currency_usd_id)
+        payment = self.env['account.payment'].create({
+            'payment_type': 'inbound',
+            'payment_method_id': self.env.ref('account.account_payment_method_manual_in').id,
+            'partner_type': 'customer',
+            'partner_id': self.partner_agrolait_id,
+            'amount': 100,
+            'currency_id': self.currency_usd_id,
+            'journal_id': self.bank_journal_usd.id,
+        })
+        payment.action_post()
+        credit_aml = payment.line_ids.filtered('credit')
+
+        # Check residual before assignation
+        self.assertAlmostEqual(inv1.amount_residual, 10)
+        self.assertAlmostEqual(inv2.amount_residual, 20)
+
+        # Assign credit and residual
+        inv1.js_assign_outstanding_line(credit_aml.id)
+        inv2.js_assign_outstanding_line(credit_aml.id)
+        self.assertAlmostEqual(inv1.amount_residual, 0)
+        self.assertAlmostEqual(inv2.amount_residual, 0)
+
+        # Unreconcile one invoice at a time and check residual
+        credit_aml.remove_move_reconcile()
+        self.assertAlmostEqual(inv1.amount_residual, 10)
+        self.assertAlmostEqual(inv2.amount_residual, 20)
+
+    def test_unreconcile_exchange(self):
+        # Use case:
+        # - Company currency in EUR
+        # - Create 2 rates for USD:
+        #   1.0 on 2018-01-01
+        #   0.5 on 2018-02-01
+        # - Create an invoice on 2018-01-02 of 111 USD
+        # - Register a payment on 2018-02-02 of 111 USD
+        # - Unreconcile the payment
+
+        self.env['res.currency.rate'].create({
+            'name': time.strftime('%Y') + '-07-01',
+            'rate': 1.0,
+            'currency_id': self.currency_usd_id,
+            'company_id': self.company.id
+        })
+        self.env['res.currency.rate'].create({
+            'name': time.strftime('%Y') + '-08-01',
+            'rate': 0.5,
+            'currency_id': self.currency_usd_id,
+            'company_id': self.company.id
+        })
+        inv = self.create_invoice(invoice_amount=111, currency_id=self.currency_usd_id)
+        payment = self.env['account.payment'].create({
+            'payment_type': 'inbound',
+            'payment_method_id': self.env.ref('account.account_payment_method_manual_in').id,
+            'partner_type': 'customer',
+            'partner_id': self.partner_agrolait_id,
+            'amount': 111,
+            'currency_id': self.currency_usd_id,
+            'journal_id': self.bank_journal_usd.id,
+            'date': time.strftime('%Y') + '-08-01',
+        })
+        payment.action_post()
+        credit_aml = payment.line_ids.filtered('credit')
+
+        # Check residual before assignation
+        self.assertAlmostEqual(inv.amount_residual, 111)
+
+        # Assign credit, check exchange move and residual
+        inv.js_assign_outstanding_line(credit_aml.id)
+        self.assertEqual(len(payment.line_ids.mapped('full_reconcile_id').exchange_move_id), 1)
+        self.assertAlmostEqual(inv.amount_residual, 0)
+
+        # Unreconcile invoice and check residual
+        credit_aml.remove_move_reconcile()
+        self.assertAlmostEqual(inv.amount_residual, 111)
+
+    def test_revert_payment_and_reconcile(self):
+        payment = self.env['account.payment'].create({
+            'payment_method_id': self.inbound_payment_method.id,
+            'payment_type': 'inbound',
+            'partner_type': 'customer',
+            'partner_id': self.partner_agrolait_id,
+            'journal_id': self.bank_journal_usd.id,
+            'date': '2018-06-04',
+            'amount': 666,
+        })
+        payment.action_post()
+
+        self.assertEqual(len(payment.line_ids), 2)
+
+        bank_line = payment.line_ids.filtered(lambda l: l.account_id.id == self.bank_journal_usd.payment_debit_account_id.id)
+        customer_line = payment.line_ids - bank_line
+
+        self.assertEqual(len(bank_line), 1)
+        self.assertEqual(len(customer_line), 1)
+        self.assertNotEqual(bank_line.id, customer_line.id)
+
+        self.assertEqual(bank_line.move_id.id, customer_line.move_id.id)
+        move = bank_line.move_id
+
+        # Reversing the payment's move
+        reversed_move = move._reverse_moves([{'date': '2018-06-04'}])
+        self.assertEqual(len(reversed_move), 1)
+
+        self.assertEqual(len(reversed_move.line_ids), 2)
+
+        # Testing the reconciliation matching between the move lines and their reversed counterparts
+        reversed_bank_line = reversed_move.line_ids.filtered(lambda l: l.account_id.id == self.bank_journal_usd.payment_debit_account_id.id)
+        reversed_customer_line = reversed_move.line_ids - reversed_bank_line
+
+        self.assertEqual(len(reversed_bank_line), 1)
+        self.assertEqual(len(reversed_customer_line), 1)
+        self.assertNotEqual(reversed_bank_line.id, reversed_customer_line.id)
+        self.assertEqual(reversed_bank_line.move_id.id, reversed_customer_line.move_id.id)
+
+        self.assertEqual(reversed_bank_line.full_reconcile_id.id, bank_line.full_reconcile_id.id)
+        self.assertEqual(reversed_customer_line.full_reconcile_id.id, customer_line.full_reconcile_id.id)
+
+
+    def test_revert_payment_and_reconcile_exchange(self):
+
+        # A reversal of a reconciled payment which created a currency exchange entry, should create reversal moves
+        # which move lines should be reconciled two by two with the original move's lines
+
+        def _determine_debit_credit_line(move):
+            line_ids_reconciliable = move.line_ids.filtered(lambda l: l.account_id.reconcile or l.account_id.internal_type == 'liquidity')
+            return line_ids_reconciliable.filtered(lambda l: l.debit), line_ids_reconciliable.filtered(lambda l: l.credit)
+
+        def _move_revert_test_pair(move, revert):
+            self.assertTrue(move.line_ids)
+            self.assertTrue(revert.line_ids)
+
+            move_lines = _determine_debit_credit_line(move)
+            revert_lines = _determine_debit_credit_line(revert)
+
+            # in the case of the exchange entry, only one pair of lines will be found
+            if move_lines[0] and revert_lines[1]:
+                self.assertTrue(move_lines[0].full_reconcile_id.exists())
+                self.assertEqual(move_lines[0].full_reconcile_id.id, revert_lines[1].full_reconcile_id.id)
+
+            if move_lines[1] and revert_lines[0]:
+                self.assertTrue(move_lines[1].full_reconcile_id.exists())
+                self.assertEqual(move_lines[1].full_reconcile_id.id, revert_lines[0].full_reconcile_id.id)
+
+        self.env['res.currency.rate'].create({
+            'name': time.strftime('%Y') + '-07-01',
+            'rate': 1.0,
+            'currency_id': self.currency_usd_id,
+            'company_id': self.company.id
+        })
+        self.env['res.currency.rate'].create({
+            'name': time.strftime('%Y') + '-08-01',
+            'rate': 0.5,
+            'currency_id': self.currency_usd_id,
+            'company_id': self.company.id
+        })
+        inv = self.create_invoice(invoice_amount=111, currency_id=self.currency_usd_id)
+        payment = self.env['account.payment'].create({
+            'payment_type': 'inbound',
+            'payment_method_id': self.env.ref('account.account_payment_method_manual_in').id,
+            'partner_type': 'customer',
+            'partner_id': self.partner_agrolait_id,
+            'amount': 111,
+            'currency_id': self.currency_usd_id,
+            'journal_id': self.bank_journal_usd.id,
+            'date': time.strftime('%Y') + '-08-01',
+        })
+        payment.action_post()
+
+        credit_aml = payment.line_ids.filtered('credit')
+        inv.js_assign_outstanding_line(credit_aml.id)
+        self.assertTrue(inv.payment_state in ('in_payment', 'paid'), "Invoice should be paid")
+
+        exchange_reconcile = payment.line_ids.mapped('full_reconcile_id')
+        exchange_move = exchange_reconcile.exchange_move_id
+        payment_move = payment.line_ids[0].move_id
+
+        reverted_payment_move = payment_move._reverse_moves([{'date': time.strftime('%Y') + '-08-01'}], cancel=True)
+
+        # After reversal of payment, the invoice should be open
+        self.assertTrue(inv.state == 'posted', 'The invoice should be open again')
+        self.assertFalse(exchange_reconcile.exists())
+
+        reverted_exchange_move = self.env['account.move'].search([('journal_id', '=', exchange_move.journal_id.id), ('ref', 'ilike', exchange_move.name)], limit=1)
+        _move_revert_test_pair(payment_move, reverted_payment_move)
+        _move_revert_test_pair(exchange_move, reverted_exchange_move)
+
+    def test_partial_reconcile_currencies_02(self):
+        ####
+        # Day 1: Invoice Cust/001 to customer (expressed in USD)
+        # Market value of USD (day 1): 1 USD = 0.5 EUR
+        # * Dr. 100 USD / 50 EUR - Accounts receivable
+        # * Cr. 100 USD / 50 EUR - Revenue
+        ####
+        dest_journal_id = self.env['account.journal'].create({
+            'name': 'turlututu',
+            'type': 'bank',
+            'company_id': self.env.company.id,
+        })
+
+        self.env['res.currency.rate'].create({
+            'currency_id': self.currency_usd_id,
+            'name': time.strftime('%Y') + '-01-01',
+            'rate': 2,
+        })
+
+        invoice_cust_1 = self.env['account.move'].with_context(default_move_type='out_invoice').create({
+            'move_type': 'out_invoice',
+            'partner_id': self.partner_agrolait_id,
+            'invoice_date': '%s-01-01' % time.strftime('%Y'),
+            'date': '%s-01-01' % time.strftime('%Y'),
+            'currency_id': self.currency_usd_id,
+            'invoice_line_ids': [
+                (0, 0, {'quantity': 1, 'price_unit': 100.0, 'name': 'product that cost 100'})
+            ],
+        })
+        invoice_cust_1.action_post()
+        aml = invoice_cust_1.invoice_line_ids[0]
+        self.assertEqual(aml.credit, 50.0)
+        #####
+        # Day 2: Receive payment for half invoice Cust/1 (in USD)
+        # -------------------------------------------------------
+        # Market value of USD (day 2): 1 USD = 1 EUR
+
+        # Payment transaction:
+        # * Dr. 50 USD / 50 EUR - EUR Bank (valued at market price
+        # at the time of receiving the money)
+        # * Cr. 50 USD / 50 EUR - Accounts Receivable
+        #####
+        self.env['res.currency.rate'].create({
+            'currency_id': self.currency_usd_id,
+            'name': time.strftime('%Y') + '-01-02',
+            'rate': 1,
+        })
+
+        payment = self.env['account.payment.register']\
+            .with_context(active_model='account.move', active_ids=invoice_cust_1.ids)\
+            .create({
+                'payment_date': time.strftime('%Y') + '-01-02',
+                'amount': 50,
+                'journal_id': dest_journal_id.id,
+                'currency_id': self.currency_usd_id,
+            })\
+            ._create_payments()
+
+        # We expect at this point that the invoice should still be open, in 'partial' state,
+        # because they owe us still 50 CC.
+        self.assertEqual(invoice_cust_1.payment_state, 'partial', 'Invoice is in status %s' % invoice_cust_1.state)
+
+    def test_multiple_term_reconciliation_opw_1906665(self):
+        '''Test that when registering a payment to an invoice with multiple
+        payment term lines the reconciliation happens against the line
+        with the earliest date_maturity
+        '''
+
+        payment_term = self.env['account.payment.term'].create({
+            'name': 'Pay in 2 installments',
+            'line_ids': [
+                # Pay 50% immediately
+                (0, 0, {
+                    'value': 'percent',
+                    'value_amount': 50,
+                }),
+                # Pay the rest after 14 days
+                (0, 0, {
+                    'value': 'balance',
+                    'days': 14,
+                })
+            ],
+        })
+
+        # can't use self.create_invoice because it validates and we need to set payment_term_id
+        invoice = self.create_invoice_partner(
+            partner_id=self.partner_agrolait_id,
+            payment_term_id=payment_term.id,
+            currency_id=self.currency_usd_id,
+        )
+
+        payment = self.env['account.payment'].create({
+            'date': time.strftime('%Y') + '-07-15',
+            'payment_type': 'inbound',
+            'payment_method_id': self.env.ref('account.account_payment_method_manual_in').id,
+            'partner_type': 'customer',
+            'partner_id': self.partner_agrolait_id,
+            'amount': 25,
+            'currency_id': self.currency_usd_id,
+            'journal_id': self.bank_journal_usd.id,
+        })
+        payment.action_post()
+
+        receivable_line = payment.line_ids.filtered('credit')
+        invoice.js_assign_outstanding_line(receivable_line.id)
+
+        self.assertTrue(receivable_line.matched_debit_ids)
+
+    def test_reconciliation_with_currency(self):
+        #reconciliation on an account having a foreign currency being
+        #the same as the company one
+        account_rcv = self.account_rcv
+        account_rcv.currency_id = self.currency_euro_id
+        aml_obj = self.env['account.move.line'].with_context(
+            check_move_validity=False)
+        general_move1 = self.env['account.move'].create({
+            'name': 'general1',
+            'journal_id': self.general_journal.id,
+        })
+        aml_obj.create({
+            'name': 'debit1',
+            'account_id': account_rcv.id,
+            'debit': 11,
+            'move_id': general_move1.id,
+        })
+        aml_obj.create({
+            'name': 'credit1',
+            'account_id': self.account_rsa.id,
+            'credit': 11,
+            'move_id': general_move1.id,
+        })
+        general_move1.action_post()
+        general_move2 = self.env['account.move'].create({
+            'name': 'general2',
+            'journal_id': self.general_journal.id,
+        })
+        aml_obj.create({
+            'name': 'credit2',
+            'account_id': account_rcv.id,
+            'credit': 10,
+            'move_id': general_move2.id,
+        })
+        aml_obj.create({
+            'name': 'debit2',
+            'account_id': self.account_rsa.id,
+            'debit': 10,
+            'move_id': general_move2.id,
+        })
+        general_move2.action_post()
+        general_move3 = self.env['account.move'].create({
+            'name': 'general3',
+            'journal_id': self.general_journal.id,
+        })
+        aml_obj.create({
+            'name': 'credit3',
+            'account_id': account_rcv.id,
+            'credit': 1,
+            'move_id': general_move3.id,
+        })
+        aml_obj.create({
+            'name': 'debit3',
+            'account_id': self.account_rsa.id,
+            'debit': 1,
+            'move_id': general_move3.id,
+        })
+        general_move3.action_post()
+        to_reconcile = ((general_move1 + general_move2 + general_move3)
+            .mapped('line_ids')
+            .filtered(lambda l: l.account_id.id == account_rcv.id))
+        to_reconcile.reconcile()
+        for aml in to_reconcile:
+            self.assertEqual(aml.amount_residual, 0.0)
+
+    def test_inv_refund_foreign_payment_writeoff_domestic2(self):
+        company = self.company
+        self.env['res.currency.rate'].create({
+            'name': time.strftime('%Y') + '-07-01',
+            'rate': 1.0,
+            'currency_id': self.currency_euro_id,
+            'company_id': company.id
+        })
+        self.env['res.currency.rate'].create({
+            'name': time.strftime('%Y') + '-07-01',
+            'rate': 1.110600,  # Don't change this !
+            'currency_id': self.currency_usd_id,
+            'company_id': self.company.id
+        })
+        inv1 = self.create_invoice(invoice_amount=800, currency_id=self.currency_usd_id)
+        inv2 = self.create_invoice(move_type="out_refund", invoice_amount=400, currency_id=self.currency_usd_id)
+
+        payment = self.env['account.payment'].create({
+            'date': time.strftime('%Y') + '-07-15',
+            'payment_method_id': self.inbound_payment_method.id,
+            'payment_type': 'inbound',
+            'partner_type': 'customer',
+            'partner_id': inv1.partner_id.id,
+            'amount': 200.00,
+            'journal_id': self.bank_journal_euro.id,
+            'company_id': company.id,
+        })
+        payment.action_post()
+
+        inv1_receivable = inv1.line_ids.filtered(lambda l: l.account_id.internal_type == 'receivable')
+        inv2_receivable = inv2.line_ids.filtered(lambda l: l.account_id.internal_type == 'receivable')
+        pay_receivable = payment.line_ids.filtered(lambda l: l.account_id.internal_type == 'receivable')
+
+        move_balance = self.env['account.move'].create({
+            'partner_id': inv1.partner_id.id,
+            'date': time.strftime('%Y') + '-07-01',
+            'journal_id': self.bank_journal_euro.id,
+            'line_ids': [
+                (0, False, {'credit': 160.16, 'account_id': inv1_receivable.account_id.id, 'name': 'Balance WriteOff'}),
+                (0, False, {'debit': 160.16, 'account_id': self.diff_expense_account.id, 'name': 'Balance WriteOff'}),
+            ]
+        })
+
+        move_balance.action_post()
+        move_balance_receiv = move_balance.line_ids.filtered(lambda l: l.account_id.internal_type == 'receivable')
+
+        (inv1_receivable + inv2_receivable + pay_receivable + move_balance_receiv).reconcile()
+
+        self.assertTrue(inv1_receivable.full_reconcile_id.exists())
+        self.assertEqual(inv1_receivable.full_reconcile_id, inv2_receivable.full_reconcile_id)
+        self.assertEqual(inv1_receivable.full_reconcile_id, pay_receivable.full_reconcile_id)
+        self.assertEqual(inv1_receivable.full_reconcile_id, move_balance_receiv.full_reconcile_id)
+
+        self.assertTrue(inv1.payment_state in ('in_payment', 'paid'), "Invoice should be paid")
+        self.assertEqual(inv2.payment_state, 'paid')
+
+    def test_inv_refund_foreign_payment_writeoff_domestic3(self):
+        """
+                    Receivable
+                Domestic (Foreign)
+        592.47 (658.00) |                    INV 1  > Done in foreign
+                        |   202.59 (225.00)  INV 2  > Done in foreign
+                        |   372.10 (413.25)  PAYMENT > Done in domestic (the 413.25 is virtual, non stored)
+                        |    17.78  (19.75)  WriteOff > Done in domestic (the 19.75 is virtual, non stored)
+        Reconciliation should be full
+        Invoices should be marked as paid
+        """
+        company = self.company
+        self.env['res.currency.rate'].create({
+            'name': time.strftime('%Y') + '-07-01',
+            'rate': 1.0,
+            'currency_id': self.currency_euro_id,
+            'company_id': company.id
+        })
+        self.env['res.currency.rate'].create({
+            'name': time.strftime('%Y') + '-07-01',
+            'rate': 1.110600,  # Don't change this !
+            'currency_id': self.currency_usd_id,
+            'company_id': company.id
+        })
+        inv1 = self.create_invoice(invoice_amount=658, currency_id=self.currency_usd_id)
+        inv2 = self.create_invoice(move_type="out_refund", invoice_amount=225, currency_id=self.currency_usd_id)
+
+        payment = self.env['account.payment'].create({
+            'payment_method_id': self.inbound_payment_method.id,
+            'payment_type': 'inbound',
+            'partner_type': 'customer',
+            'partner_id': inv1.partner_id.id,
+            'amount': 372.10,
+            'date': time.strftime('%Y') + '-07-01',
+            'journal_id': self.bank_journal_euro.id,
+            'company_id': company.id,
+        })
+        payment.action_post()
+
+        inv1_receivable = inv1.line_ids.filtered(lambda l: l.account_id.internal_type == 'receivable')
+        inv2_receivable = inv2.line_ids.filtered(lambda l: l.account_id.internal_type == 'receivable')
+        pay_receivable = payment.line_ids.filtered(lambda l: l.account_id.internal_type == 'receivable')
+
+        move_balance = self.env['account.move'].create({
+            'partner_id': inv1.partner_id.id,
+            'date': time.strftime('%Y') + '-07-01',
+            'journal_id': self.bank_journal_euro.id,
+            'line_ids': [
+                (0, False, {'credit': 17.78, 'account_id': inv1_receivable.account_id.id, 'name': 'Balance WriteOff'}),
+                (0, False, {'debit': 17.78, 'account_id': self.diff_expense_account.id, 'name': 'Balance WriteOff'}),
+            ]
+        })
+
+        move_balance.action_post()
+        move_balance_receiv = move_balance.line_ids.filtered(lambda l: l.account_id.internal_type == 'receivable')
+
+        (inv1_receivable + inv2_receivable + pay_receivable + move_balance_receiv).reconcile()
+
+        self.assertTrue(inv1_receivable.full_reconcile_id.exists())
+        self.assertEqual(inv1_receivable.full_reconcile_id, inv2_receivable.full_reconcile_id)
+        self.assertEqual(inv1_receivable.full_reconcile_id, pay_receivable.full_reconcile_id)
+        self.assertEqual(inv1_receivable.full_reconcile_id, move_balance_receiv.full_reconcile_id)
+
+        self.assertFalse(inv1_receivable.full_reconcile_id.exchange_move_id)
+
+        self.assertTrue(inv1.payment_state in ('in_payment', 'paid'), "Invoice should be paid")
+        self.assertEqual(inv2.payment_state, 'paid')
+
+    def test_inv_refund_foreign_payment_writeoff_domestic4(self):
+        """
+                    Receivable
+                Domestic (Foreign)
+        658.00 (658.00) |                    INV 1  > Done in foreign
+                        |   202.59 (225.00)  INV 2  > Done in foreign
+                        |   372.10 (413.25)  PAYMENT > Done in domestic (the 413.25 is virtual, non stored)
+                        |    83.31  (92.52)  WriteOff > Done in domestic (the 92.52 is virtual, non stored)
+        Reconciliation should be full
+        Invoices should be marked as paid
+        """
+        company = self.company
+        self.env['res.currency.rate'].create({
+            'name': time.strftime('%Y') + '-07-01',
+            'rate': 1.0,
+            'currency_id': self.currency_euro_id,
+            'company_id': company.id
+        })
+        self.env['res.currency.rate'].create({
+            'name': time.strftime('%Y') + '-07-01',
+            'rate': 1.0,  # Don't change this !
+            'currency_id': self.currency_usd_id,
+            'company_id': company.id
+        })
+        self.env['res.currency.rate'].create({
+            'name': time.strftime('%Y') + '-07-15',
+            'rate': 1.110600,  # Don't change this !
+            'currency_id': self.currency_usd_id,
+            'company_id': company.id
+        })
+        inv1 = self._create_invoice(invoice_amount=658, currency_id=self.currency_usd_id, date_invoice=time.strftime('%Y') + '-07-01', auto_validate=True)
+        inv2 = self._create_invoice(move_type="out_refund", invoice_amount=225, currency_id=self.currency_usd_id, date_invoice=time.strftime('%Y') + '-07-15', auto_validate=True)
+
+        payment = self.env['account.payment'].create({
+            'date': time.strftime('%Y') + '-07-15',
+            'payment_method_id': self.inbound_payment_method.id,
+            'payment_type': 'inbound',
+            'partner_type': 'customer',
+            'partner_id': inv1.partner_id.id,
+            'amount': 372.10,
+            'journal_id': self.bank_journal_euro.id,
+            'company_id': company.id,
+            'currency_id': self.currency_euro_id,
+        })
+        payment.action_post()
+
+        inv1_receivable = inv1.line_ids.filtered(lambda l: l.account_id.internal_type == 'receivable')
+        inv2_receivable = inv2.line_ids.filtered(lambda l: l.account_id.internal_type == 'receivable')
+        pay_receivable = payment.line_ids.filtered(lambda l: l.account_id.internal_type == 'receivable')
+
+        self.assertEqual(inv1_receivable.balance, 658)
+        self.assertEqual(inv2_receivable.balance, -202.59)
+        self.assertEqual(pay_receivable.balance, -372.1)
+
+        move_balance = self.env['account.move'].create({
+            'partner_id': inv1.partner_id.id,
+            'date': time.strftime('%Y') + '-07-15',
+            'journal_id': self.bank_journal_usd.id,
+            'line_ids': [
+                (0, False, {'credit': 83.31, 'account_id': inv1_receivable.account_id.id, 'name': 'Balance WriteOff'}),
+                (0, False, {'debit': 83.31, 'account_id': self.diff_expense_account.id, 'name': 'Balance WriteOff'}),
+            ]
+        })
+
+        move_balance.action_post()
+        move_balance_receiv = move_balance.line_ids.filtered(lambda l: l.account_id.internal_type == 'receivable')
+
+        (inv1_receivable + inv2_receivable + pay_receivable + move_balance_receiv).reconcile()
+
+        self.assertTrue(inv1_receivable.full_reconcile_id.exists())
+        self.assertEqual(inv1_receivable.full_reconcile_id, inv2_receivable.full_reconcile_id)
+        self.assertEqual(inv1_receivable.full_reconcile_id, pay_receivable.full_reconcile_id)
+        self.assertEqual(inv1_receivable.full_reconcile_id, move_balance_receiv.full_reconcile_id)
+
+        self.assertTrue(inv1.payment_state in ('in_payment', 'paid'), "Invoice should be paid")
+        self.assertEqual(inv2.payment_state, 'paid')
+
+    def test_inv_refund_foreign_payment_writeoff_domestic5(self):
+        """
+                    Receivable
+                Domestic (Foreign)
+        600.00 (600.00) |                    INV 1  > Done in foreign
+                        |   250.00 (250.00)  INV 2  > Done in foreign
+                        |   314.07 (314.07)  PAYMENT > Done in domestic (foreign non stored)
+                        |    35.93  (60.93)  WriteOff > Done in domestic (foreign non stored). WriteOff is included in payment
+        Reconciliation should be full, without exchange difference
+        Invoices should be marked as paid
+        """
+        company = self.company
+        self.env['res.currency.rate'].create({
+            'name': time.strftime('%Y') + '-07-01',
+            'rate': 1.0,
+            'currency_id': self.currency_euro_id,
+            'company_id': company.id
+        })
+        self.env['res.currency.rate'].create({
+            'name': time.strftime('%Y') + '-07-01',
+            'rate': 1.0,  # Don't change this !
+            'currency_id': self.currency_usd_id,
+            'company_id': company.id
+        })
+
+        inv1 = self._create_invoice(invoice_amount=600, currency_id=self.currency_usd_id, date_invoice=time.strftime('%Y') + '-07-15', auto_validate=True)
+        inv2 = self._create_invoice(move_type="out_refund", invoice_amount=250, currency_id=self.currency_usd_id, date_invoice=time.strftime('%Y') + '-07-15', auto_validate=True)
+
+        inv1_receivable = inv1.line_ids.filtered(lambda l: l.account_id.internal_type == 'receivable')
+        inv2_receivable = inv2.line_ids.filtered(lambda l: l.account_id.internal_type == 'receivable')
+
+        self.assertEqual(inv1_receivable.balance, 600.00)
+        self.assertEqual(inv2_receivable.balance, -250)
+
+        # partially pay the invoice with the refund
+        inv1.js_assign_outstanding_line(inv2_receivable.id)
+        self.assertEqual(inv1.amount_residual, 350)
+
+        payment = self.env['account.payment.register']\
+            .with_context(active_model='account.move', active_ids=inv1.ids)\
+            .create({
+                'payment_date': time.strftime('%Y') + '-07-15',
+                'amount': 314.07,
+                'journal_id': self.bank_journal_euro.id,
+                'currency_id': self.currency_euro_id,
+                'payment_difference_handling': 'reconcile',
+                'writeoff_account_id': self.diff_income_account.id,
+            })\
+            ._create_payments()
+
+        payment_receivable = payment.line_ids.filtered(lambda l: l.account_id.internal_type == 'receivable')
+        self.assertEqual(payment_receivable.balance, -350)
+
+        self.assertTrue(inv1_receivable.full_reconcile_id.exists())
+        self.assertEqual(inv1_receivable.full_reconcile_id, inv2_receivable.full_reconcile_id)
+        self.assertEqual(inv1_receivable.full_reconcile_id, payment_receivable.full_reconcile_id)
+
+        self.assertFalse(inv1_receivable.full_reconcile_id.exchange_move_id)
+
+        self.assertTrue(inv1.payment_state in ('in_payment', 'paid'), "Invoice should be paid")
+        self.assertEqual(inv2.payment_state, 'paid')
+
+    def test_inv_refund_foreign_payment_writeoff_domestic6(self):
+        """
+                    Receivable
+                Domestic (Foreign)
+        540.25 (600.00) |                    INV 1  > Done in foreign
+                        |   225.10 (250.00)  INV 2  > Done in foreign
+                        |   315.15 (350.00)  PAYMENT > Done in domestic (the 350.00 is virtual, non stored)
+        """
+        company = self.company
+        self.env['res.currency.rate'].create({
+            'name': time.strftime('%Y') + '-07-01',
+            'rate': 1.0,
+            'currency_id': self.currency_euro_id,
+            'company_id': company.id
+        })
+        self.env['res.currency.rate'].create({
+            'name': time.strftime('%Y') + '-07-01',
+            'rate': 1.1106,  # Don't change this !
+            'currency_id': self.currency_usd_id,
+            'company_id': company.id
+        })
+        inv1 = self._create_invoice(invoice_amount=600, currency_id=self.currency_usd_id, date_invoice=time.strftime('%Y') + '-07-15', auto_validate=True)
+        inv2 = self._create_invoice(move_type="out_refund", invoice_amount=250, currency_id=self.currency_usd_id, date_invoice=time.strftime('%Y') + '-07-15', auto_validate=True)
+
+        inv1_receivable = inv1.line_ids.filtered(lambda l: l.account_id.internal_type == 'receivable')
+        inv2_receivable = inv2.line_ids.filtered(lambda l: l.account_id.internal_type == 'receivable')
+
+        self.assertEqual(inv1_receivable.balance, 540.25)
+        self.assertEqual(inv2_receivable.balance, -225.10)
+
+        # partially pay the invoice with the refund
+        inv1.js_assign_outstanding_line(inv2_receivable.id)
+        self.assertAlmostEqual(inv1.amount_residual, 350)
+        self.assertAlmostEqual(inv1_receivable.amount_residual, 315.15)
+
+        payment = self.env['account.payment.register']\
+            .with_context(active_model='account.move', active_ids=inv1.ids)\
+            .create({
+                'payment_date': time.strftime('%Y') + '-07-15',
+                'amount': 314.07,
+                'journal_id': self.bank_journal_euro.id,
+                'currency_id': self.currency_euro_id,
+                'payment_difference_handling': 'reconcile',
+                'writeoff_account_id': self.diff_income_account.id,
+            })\
+            ._create_payments()
+
+        payment_receivable = payment.line_ids.filtered(lambda l: l.account_id.internal_type == 'receivable')
+
+        self.assertTrue(inv1_receivable.full_reconcile_id.exists())
+        self.assertEqual(inv1_receivable.full_reconcile_id, inv2_receivable.full_reconcile_id)
+        self.assertEqual(inv1_receivable.full_reconcile_id, payment_receivable.full_reconcile_id)
+
+        exchange_rcv = inv1_receivable.full_reconcile_id.exchange_move_id.line_ids.filtered(lambda l: l.account_id.internal_type == 'receivable')
+        self.assertEqual(exchange_rcv.amount_currency, 0.01)
+
+        self.assertTrue(inv1.payment_state in ('in_payment', 'paid'), "Invoice should be paid")
+        self.assertEqual(inv2.payment_state, 'paid')
+
+    def test_inv_refund_foreign_payment_writeoff_domestic6bis(self):
+        """
+        Same as domestic6, but only in foreign currencies
+        Obviously, it should lead to the same kind of results
+        Here there is no exchange difference entry though
+        """
+        foreign_0 = self.env['res.currency'].create({
+            'name': 'foreign0',
+            'symbol': 'F0'
+        })
+        foreign_1 = self.env['res.currency'].browse(self.currency_usd_id)
+
+        company = self.company
+        self.env['res.currency.rate'].create({
+            'name': time.strftime('%Y') + '-07-01',
+            'rate': 1.0,
+            'currency_id': self.currency_euro_id,
+            'company_id': company.id
+        })
+
+        self.env['res.currency.rate'].create({
+            'name': time.strftime('%Y') + '-07-01',
+            'rate': 1.0,
+            'currency_id': foreign_0.id,
+            'company_id': company.id
+        })
+        self.env['res.currency.rate'].create({
+            'name': time.strftime('%Y') + '-07-01',
+            'rate': 1.1106,  # Don't change this !
+            'currency_id': foreign_1.id,
+            'company_id': company.id
+        })
+        inv1 = self._create_invoice(invoice_amount=600, currency_id=foreign_1.id, date_invoice=time.strftime('%Y') + '-07-15', auto_validate=True)
+        inv2 = self._create_invoice(move_type="out_refund", invoice_amount=250, currency_id=foreign_1.id, date_invoice=time.strftime('%Y') + '-07-15', auto_validate=True)
+
+        inv1_receivable = inv1.line_ids.filtered(lambda l: l.account_id.internal_type == 'receivable')
+        inv2_receivable = inv2.line_ids.filtered(lambda l: l.account_id.internal_type == 'receivable')
+
+        self.assertEqual(inv1_receivable.balance, 540.25)
+        self.assertEqual(inv2_receivable.balance, -225.10)
+
+        # partially pay the invoice with the refund
+        inv1.js_assign_outstanding_line(inv2_receivable.id)
+        self.assertAlmostEqual(inv1.amount_residual, 350)
+        self.assertAlmostEqual(inv1_receivable.amount_residual, 315.15)
+
+        payment = self.env['account.payment.register']\
+            .with_context(active_model='account.move', active_ids=inv1.ids)\
+            .create({
+                'payment_date': time.strftime('%Y') + '-07-15',
+                'amount': 314.07,
+                'journal_id': self.bank_journal_euro.id,
+                'currency_id': foreign_0.id,
+                'payment_difference_handling': 'reconcile',
+                'writeoff_account_id': self.diff_income_account.id,
+            })\
+            ._create_payments()
+
+        payment_receivable = payment.line_ids.filtered(lambda l: l.account_id.internal_type == 'receivable')
+
+        self.assertTrue(inv1_receivable.full_reconcile_id.exists())
+        self.assertEqual(inv1_receivable.full_reconcile_id, inv2_receivable.full_reconcile_id)
+        self.assertEqual(inv1_receivable.full_reconcile_id, payment_receivable.full_reconcile_id)
+
+        # Before saas-13.4, there was no exchange difference entry generated because the amount was
+        # wrongly converted in the _amount_residual method at the invoice date like this:
+        # 315.15 * (600.0 / 540.25) = 515.15 * 1.110596946 = 350.004627487 ~= 350.0
+        # Now, the conversion is made using the payment rate using the _convert method and the
+        # encoded currency rate:
+        # 315.15 * 1.1106 = 350.00559 ~= 350.01
+        self.assertTrue(inv1_receivable.full_reconcile_id.exchange_move_id)
+
+        self.assertTrue(inv1.payment_state in ('in_payment', 'paid'), "Invoice should be paid")
+        self.assertEqual(inv2.payment_state, 'paid')
+
+    def test_inv_refund_foreign_payment_writeoff_domestic7(self):
+        """
+                    Receivable
+                Domestic (Foreign)
+        5384.48 (5980.00) |                      INV 1  > Done in foreign
+                          |   5384.43 (5979.95)  PAYMENT > Done in domestic (foreign non stored)
+                          |      0.05    (0.00)  WriteOff > Done in domestic (foreign non stored). WriteOff is included in payment,
+                                                                so, the amount in currency is irrelevant
+        Reconciliation should be full, without exchange difference
+        Invoices should be marked as paid
+        """
+        company = self.company
+        self.env['res.currency.rate'].create({
+            'name': time.strftime('%Y') + '-07-01',
+            'rate': 1.0,
+            'currency_id': self.currency_euro_id,
+            'company_id': company.id
+        })
+        self.env['res.currency.rate'].create({
+            'name': time.strftime('%Y') + '-07-01',
+            'rate': 1.1106,  # Don't change this !
+            'currency_id': self.currency_usd_id,
+            'company_id': company.id
+        })
+        inv1 = self._create_invoice(invoice_amount=5980, currency_id=self.currency_usd_id, date_invoice=time.strftime('%Y') + '-07-15', auto_validate=True)
+
+        inv1_receivable = inv1.line_ids.filtered(lambda l: l.account_id.internal_type == 'receivable')
+
+        self.assertAlmostEqual(inv1_receivable.balance, 5384.48)
+
+        payment = self.env['account.payment.register']\
+            .with_context(active_model='account.move', active_ids=inv1.ids)\
+            .create({
+                'payment_date': time.strftime('%Y') + '-07-15',
+                'amount': 5384.43,
+                'journal_id': self.bank_journal_euro.id,
+                'currency_id': self.currency_euro_id,
+                'payment_difference_handling': 'reconcile',
+                'writeoff_account_id': self.diff_income_account.id,
+            })\
+            ._create_payments()
+
+        payment_receivable = payment.line_ids.filtered(lambda l: l.account_id.internal_type == 'receivable')
+
+        self.assertTrue(inv1_receivable.full_reconcile_id.exists())
+        self.assertEqual(inv1_receivable.full_reconcile_id, payment_receivable.full_reconcile_id)
+
+        self.assertFalse(inv1_receivable.full_reconcile_id.exchange_move_id)
+
+        self.assertTrue(inv1.payment_state in ('in_payment', 'paid'), "Invoice should be paid")
+
+    def test_inv_refund_foreign_payment_writeoff_domestic8(self):
+        """
+        Roughly the same as *_domestic7
+        Though it simulates going through the reconciliation widget
+        Because the WriteOff is on a different line than the payment
+        """
+        company = self.company
+        self.env['res.currency.rate'].create({
+            'name': time.strftime('%Y') + '-07-01',
+            'rate': 1.0,
+            'currency_id': self.currency_euro_id,
+            'company_id': company.id
+        })
+        self.env['res.currency.rate'].create({
+            'name': time.strftime('%Y') + '-07-01',
+            'rate': 1.1106,  # Don't change this !
+            'currency_id': self.currency_usd_id,
+            'company_id': company.id
+        })
+        inv1 = self._create_invoice(invoice_amount=5980, currency_id=self.currency_usd_id, date_invoice=time.strftime('%Y') + '-07-15', auto_validate=True)
+
+        inv1_receivable = inv1.line_ids.filtered(lambda l: l.account_id.internal_type == 'receivable')
+
+        self.assertAlmostEqual(inv1_receivable.balance, 5384.48)
+
+        Payment = self.env['account.payment']
+        payment = Payment.create({
+            'date': time.strftime('%Y') + '-07-15',
+            'payment_method_id': self.inbound_payment_method.id,
+            'payment_type': 'inbound',
+            'partner_type': 'customer',
+            'partner_id': inv1.partner_id.id,
+            'amount': 5384.43,
+            'journal_id': self.bank_journal_euro.id,
+            'company_id': company.id,
+            'currency_id': self.currency_euro_id,
+        })
+        payment.action_post()
+        payment_receivable = payment.line_ids.filtered(lambda l: l.account_id.internal_type == 'receivable')
+
+        move_balance = self.env['account.move'].create({
+            'partner_id': inv1.partner_id.id,
+            'date': time.strftime('%Y') + '-07-15',
+            'journal_id': self.bank_journal_usd.id,
+            'line_ids': [
+                (0, False, {'credit': 0.05, 'account_id': inv1_receivable.account_id.id, 'name': 'Balance WriteOff'}),
+                (0, False, {'debit': 0.05, 'account_id': self.diff_expense_account.id, 'name': 'Balance WriteOff'}),
+            ]
+        })
+        move_balance.action_post()
+        move_balance_receiv = move_balance.line_ids.filtered(lambda l: l.account_id.internal_type == 'receivable')
+
+        (inv1_receivable + payment_receivable + move_balance_receiv).reconcile()
+
+        self.assertTrue(inv1_receivable.full_reconcile_id.exists())
+        self.assertEqual(inv1_receivable.full_reconcile_id, payment_receivable.full_reconcile_id)
+        self.assertEqual(move_balance_receiv.full_reconcile_id, inv1_receivable.full_reconcile_id)
+
+        exchange_rcv = inv1_receivable.full_reconcile_id.exchange_move_id.line_ids.filtered(lambda l: l.account_id.internal_type == 'receivable')
+        self.assertEqual(exchange_rcv.amount_currency, 0.01)
+
+        self.assertTrue(inv1.payment_state in ('in_payment', 'paid'), "Invoice should be paid")
diff --git a/addons/account/tests/test_reconciliation_matching_rules.py b/addons/account/tests/test_reconciliation_matching_rules.py
new file mode 100644
index 00000000..ffe18d63
--- /dev/null
+++ b/addons/account/tests/test_reconciliation_matching_rules.py
@@ -0,0 +1,1061 @@
+# -*- coding: utf-8 -*-
+from freezegun import freeze_time
+
+from odoo.addons.account.tests.common import AccountTestInvoicingCommon
+from odoo.tests.common import Form
+from odoo.tests import tagged
+
+
+@tagged('post_install', '-at_install')
+class TestReconciliationMatchingRules(AccountTestInvoicingCommon):
+
+    @classmethod
+    def setUpClass(cls, chart_template_ref=None):
+        super().setUpClass(chart_template_ref=chart_template_ref)
+
+        #################
+        # Company setup #
+        #################
+        cls.currency_data_2 = cls.setup_multi_currency_data({
+            'name': 'Dark Chocolate Coin',
+            'symbol': '🍫',
+            'currency_unit_label': 'Dark Choco',
+            'currency_subunit_label': 'Dark Cacao Powder',
+        }, rate2016=10.0, rate2017=20.0)
+
+        cls.company = cls.company_data['company']
+
+        cls.account_pay = cls.company_data['default_account_payable']
+        cls.current_assets_account = cls.env['account.account'].search([
+            ('user_type_id', '=', cls.env.ref('account.data_account_type_current_assets').id),
+            ('company_id', '=', cls.company.id)], limit=1)
+
+        cls.bank_journal = cls.env['account.journal'].search([('type', '=', 'bank'), ('company_id', '=', cls.company.id)], limit=1)
+        cls.cash_journal = cls.env['account.journal'].search([('type', '=', 'cash'), ('company_id', '=', cls.company.id)], limit=1)
+
+        cls.tax21 = cls.env['account.tax'].create({
+            'name': '21%',
+            'type_tax_use': 'purchase',
+            'amount': 21,
+        })
+
+        cls.tax12 = cls.env['account.tax'].create({
+            'name': '12%',
+            'type_tax_use': 'purchase',
+            'amount': 12,
+        })
+
+        cls.partner_1 = cls.env['res.partner'].create({'name': 'partner_1', 'company_id': cls.company.id})
+        cls.partner_2 = cls.env['res.partner'].create({'name': 'partner_2', 'company_id': cls.company.id})
+        cls.partner_3 = cls.env['res.partner'].create({'name': 'partner_3', 'company_id': cls.company.id})
+
+        ###############
+        # Rules setup #
+        ###############
+        cls.rule_1 = cls.env['account.reconcile.model'].create({
+            'name': 'Invoices Matching Rule',
+            'sequence': '1',
+            'rule_type': 'invoice_matching',
+            'auto_reconcile': False,
+            'match_nature': 'both',
+            'match_same_currency': True,
+            'match_total_amount': True,
+            'match_total_amount_param': 100,
+            'match_partner': True,
+            'match_partner_ids': [(6, 0, (cls.partner_1 + cls.partner_2 + cls.partner_3).ids)],
+            'company_id': cls.company.id,
+            'line_ids': [(0, 0, {'account_id': cls.current_assets_account.id})],
+        })
+        cls.rule_2 = cls.env['account.reconcile.model'].create({
+            'name': 'write-off model',
+            'rule_type': 'writeoff_suggestion',
+            'match_partner': True,
+            'match_partner_ids': [],
+            'line_ids': [(0, 0, {'account_id': cls.current_assets_account.id})],
+        })
+
+        ##################
+        # Invoices setup #
+        ##################
+        cls.invoice_line_1 = cls._create_invoice_line(100, cls.partner_1, 'out_invoice')
+        cls.invoice_line_2 = cls._create_invoice_line(200, cls.partner_1, 'out_invoice')
+        cls.invoice_line_3 = cls._create_invoice_line(300, cls.partner_1, 'in_refund', name="RBILL/2019/09/0013")
+        cls.invoice_line_4 = cls._create_invoice_line(1000, cls.partner_2, 'in_invoice')
+        cls.invoice_line_5 = cls._create_invoice_line(600, cls.partner_3, 'out_invoice')
+        cls.invoice_line_6 = cls._create_invoice_line(600, cls.partner_3, 'out_invoice', ref="RF12 3456")
+        cls.invoice_line_7 = cls._create_invoice_line(200, cls.partner_3, 'out_invoice', pay_reference="RF12 3456")
+
+        ####################
+        # Statements setup #
+        ####################
+        # TODO : account_number, partner_name, transaction_type, narration
+        invoice_number = cls.invoice_line_1.move_id.name
+        cls.bank_st, cls.bank_st_2, cls.cash_st = cls.env['account.bank.statement'].create([
+            {
+                'name': 'test bank journal',
+                'journal_id': cls.bank_journal.id,
+                'line_ids': [
+                    (0, 0, {
+                        'date': '2020-01-01',
+                        'payment_ref': 'invoice %s-%s-%s' % tuple(invoice_number.split('/')[1:]),
+                        'partner_id': cls.partner_1.id,
+                        'amount': 100,
+                        'sequence': 1,
+                    }),
+                    (0, 0, {
+                        'date': '2020-01-01',
+                        'payment_ref': 'xxxxx',
+                        'partner_id': cls.partner_1.id,
+                        'amount': 600,
+                        'sequence': 2,
+                    }),
+                ],
+            }, {
+                'name': 'second test bank journal',
+                'journal_id': cls.bank_journal.id,
+                'line_ids': [
+                    (0, 0, {
+                        'date': '2020-01-01',
+                        'payment_ref': 'nawak',
+                        'narration': 'Communication: RF12 3456',
+                        'partner_id': cls.partner_3.id,
+                        'amount': 600,
+                        'sequence': 1,
+                    }),
+                    (0, 0, {
+                        'date': '2020-01-01',
+                        'payment_ref': 'RF12 3456',
+                        'partner_id': cls.partner_3.id,
+                        'amount': 600,
+                        'sequence': 2,
+                    }),
+                    (0, 0, {
+                        'date': '2020-01-01',
+                        'payment_ref': 'baaaaah',
+                        'ref': 'RF12 3456',
+                        'partner_id': cls.partner_3.id,
+                        'amount': 600,
+                        'sequence': 2,
+                    }),
+                ],
+            }, {
+                'name': 'test cash journal',
+                'journal_id': cls.cash_journal.id,
+                'line_ids': [
+                    (0, 0, {
+                        'date': '2020-01-01',
+                        'payment_ref': 'yyyyy',
+                        'partner_id': cls.partner_2.id,
+                        'amount': -1000,
+                        'sequence': 1,
+                    }),
+                ],
+            }
+        ])
+
+        cls.bank_line_1, cls.bank_line_2 = cls.bank_st.line_ids
+        cls.bank_line_3, cls.bank_line_4, cls.bank_line_5 = cls.bank_st_2.line_ids
+        cls.cash_line_1 = cls.cash_st.line_ids
+        cls._post_statements(cls)
+
+    @classmethod
+    def _create_invoice_line(cls, amount, partner, type, currency=None, pay_reference=None, ref=None, name=None):
+        ''' Create an invoice on the fly.'''
+        invoice_form = Form(cls.env['account.move'].with_context(default_move_type=type, default_invoice_date='2019-09-01', default_date='2019-09-01'))
+        invoice_form.partner_id = partner
+        if currency:
+            invoice_form.currency_id = currency
+        if pay_reference:
+            invoice_form.payment_reference = pay_reference
+        if ref:
+            invoice_form.ref = ref
+        if name:
+            invoice_form.name = name
+        with invoice_form.invoice_line_ids.new() as invoice_line_form:
+            invoice_line_form.name = 'xxxx'
+            invoice_line_form.quantity = 1
+            invoice_line_form.price_unit = amount
+            invoice_line_form.tax_ids.clear()
+        invoice = invoice_form.save()
+        invoice.action_post()
+        lines = invoice.line_ids
+        return lines.filtered(lambda l: l.account_id.user_type_id.type in ('receivable', 'payable'))
+
+    def _post_statements(self):
+        self.bank_st.balance_end_real = self.bank_st.balance_end
+        self.bank_st_2.balance_end_real = self.bank_st_2.balance_end
+        self.cash_st.balance_end_real = self.cash_st.balance_end
+        (self.bank_st + self.bank_st_2 + self.cash_st).button_post()
+
+    @freeze_time('2020-01-01')
+    def _check_statement_matching(self, rules, expected_values, statements=None):
+        if statements is None:
+            statements = self.bank_st + self.cash_st
+        statement_lines = statements.mapped('line_ids').sorted()
+        matching_values = rules._apply_rules(statement_lines, None)
+
+        for st_line_id, values in matching_values.items():
+            values.pop('reconciled_lines', None)
+            values.pop('write_off_vals', None)
+            self.assertDictEqual(values, expected_values[st_line_id])
+
+    def test_matching_fields(self):
+        # Check without restriction.
+        self._check_statement_matching(self.rule_1, {
+            self.bank_line_1.id: {'aml_ids': [self.invoice_line_1.id], 'model': self.rule_1, 'partner': self.bank_line_1.partner_id},
+            self.bank_line_2.id: {'aml_ids': [
+                self.invoice_line_2.id,
+                self.invoice_line_3.id,
+                self.invoice_line_1.id,
+            ], 'model': self.rule_1,
+               'partner': self.bank_line_2.partner_id},
+            self.cash_line_1.id: {'aml_ids': [self.invoice_line_4.id], 'model': self.rule_1, 'partner': self.cash_line_1.partner_id},
+        })
+
+    def test_matching_fields_match_text_location(self):
+        self.rule_1.match_text_location_label = True
+        self.rule_1.match_text_location_reference = False
+        self.rule_1.match_text_location_note = False
+        self._check_statement_matching(self.rule_1, {
+            self.bank_line_3.id: {'aml_ids': [self.invoice_line_5.id], 'model': self.rule_1, 'partner': self.bank_line_3.partner_id},
+            self.bank_line_4.id: {'aml_ids': [self.invoice_line_7.id], 'model': self.rule_1, 'partner': self.bank_line_4.partner_id},
+            self.bank_line_5.id: {'aml_ids': [self.invoice_line_6.id], 'model': self.rule_1, 'partner': self.bank_line_5.partner_id},
+        }, statements=self.bank_st_2)
+
+        self.rule_1.match_text_location_label = True
+        self.rule_1.match_text_location_reference = False
+        self.rule_1.match_text_location_note = True
+        self._check_statement_matching(self.rule_1, {
+            self.bank_line_3.id: {'aml_ids': [self.invoice_line_6.id], 'model': self.rule_1, 'partner': self.bank_line_3.partner_id},
+            self.bank_line_4.id: {'aml_ids': [self.invoice_line_7.id], 'model': self.rule_1, 'partner': self.bank_line_4.partner_id},
+            self.bank_line_5.id: {'aml_ids': [self.invoice_line_5.id], 'model': self.rule_1, 'partner': self.bank_line_5.partner_id},
+        }, statements=self.bank_st_2)
+
+        self.rule_1.match_text_location_label = True
+        self.rule_1.match_text_location_reference = True
+        self.rule_1.match_text_location_note = False
+        self._check_statement_matching(self.rule_1, {
+            self.bank_line_3.id: {'aml_ids': [self.invoice_line_5.id], 'model': self.rule_1, 'partner': self.bank_line_3.partner_id},
+            self.bank_line_4.id: {'aml_ids': [self.invoice_line_7.id], 'model': self.rule_1, 'partner': self.bank_line_4.partner_id},
+            self.bank_line_5.id: {'aml_ids': [self.invoice_line_7.id], 'model': self.rule_1, 'partner': self.bank_line_5.partner_id},
+        }, statements=self.bank_st_2)
+
+        self.rule_1.match_text_location_label = True
+        self.rule_1.match_text_location_reference = True
+        self.rule_1.match_text_location_note = True
+        self._check_statement_matching(self.rule_1, {
+            self.bank_line_3.id: {'aml_ids': [self.invoice_line_6.id], 'model': self.rule_1, 'partner': self.bank_line_3.partner_id},
+            self.bank_line_4.id: {'aml_ids': [self.invoice_line_7.id], 'model': self.rule_1, 'partner': self.bank_line_4.partner_id},
+            self.bank_line_5.id: {'aml_ids': [self.invoice_line_7.id], 'model': self.rule_1, 'partner': self.bank_line_5.partner_id},
+        }, statements=self.bank_st_2)
+
+        self.rule_1.match_text_location_label = False
+        self.rule_1.match_text_location_reference = False
+        self.rule_1.match_text_location_note = False
+        self._check_statement_matching(self.rule_1, {
+            self.bank_line_3.id: {'aml_ids': [self.invoice_line_5.id], 'model': self.rule_1, 'partner': self.bank_line_3.partner_id},
+            self.bank_line_4.id: {'aml_ids': [self.invoice_line_5.id], 'model': self.rule_1, 'partner': self.bank_line_4.partner_id},
+            self.bank_line_5.id: {'aml_ids': [self.invoice_line_6.id], 'model': self.rule_1, 'partner': self.bank_line_5.partner_id},
+        }, statements=self.bank_st_2)
+
+    def test_matching_fields_match_journal_ids(self):
+        self.rule_1.match_journal_ids |= self.cash_st.journal_id
+        self._check_statement_matching(self.rule_1, {
+            self.bank_line_1.id: {'aml_ids': []},
+            self.bank_line_2.id: {'aml_ids': []},
+            self.cash_line_1.id: {'aml_ids': [self.invoice_line_4.id], 'model': self.rule_1, 'partner': self.cash_line_1.partner_id},
+        })
+        self.rule_1.match_journal_ids |= self.bank_st.journal_id + self.cash_st.journal_id
+
+    def test_matching_fields_match_nature(self):
+        self.rule_1.match_nature = 'amount_received'
+        self._check_statement_matching(self.rule_1, {
+            self.bank_line_1.id: {'aml_ids': [self.invoice_line_1.id], 'model': self.rule_1, 'partner': self.bank_line_1.partner_id},
+            self.bank_line_2.id: {'aml_ids': [
+                self.invoice_line_2.id,
+                self.invoice_line_3.id,
+                self.invoice_line_1.id,
+            ], 'model': self.rule_1, 'partner': self.bank_line_2.partner_id},
+            self.cash_line_1.id: {'aml_ids': []},
+        })
+        self.rule_1.match_nature = 'amount_paid'
+        self._check_statement_matching(self.rule_1, {
+            self.bank_line_1.id: {'aml_ids': []},
+            self.bank_line_2.id: {'aml_ids': []},
+            self.cash_line_1.id: {'aml_ids': [self.invoice_line_4.id], 'model': self.rule_1, 'partner': self.cash_line_1.partner_id},
+        })
+        self.rule_1.match_nature = 'both'
+
+    def test_matching_fields_match_amount(self):
+        self.rule_1.match_amount = 'lower'
+        self.rule_1.match_amount_max = 150
+        self._check_statement_matching(self.rule_1, {
+            self.bank_line_1.id: {'aml_ids': [self.invoice_line_1.id], 'model': self.rule_1, 'partner': self.bank_line_1.partner_id},
+            self.bank_line_2.id: {'aml_ids': []},
+            self.cash_line_1.id: {'aml_ids': []},
+        })
+        self.rule_1.match_amount = 'greater'
+        self.rule_1.match_amount_min = 200
+        self._check_statement_matching(self.rule_1, {
+            self.bank_line_1.id: {'aml_ids': []},
+            self.bank_line_2.id: {'aml_ids': [
+                self.invoice_line_1.id,
+                self.invoice_line_2.id,
+                self.invoice_line_3.id,
+            ], 'model': self.rule_1, 'partner': self.bank_line_2.partner_id},
+            self.cash_line_1.id: {'aml_ids': [self.invoice_line_4.id], 'model': self.rule_1, 'partner': self.cash_line_1.partner_id},
+        })
+        self.rule_1.match_amount = 'between'
+        self.rule_1.match_amount_min = 200
+        self.rule_1.match_amount_max = 800
+        self._check_statement_matching(self.rule_1, {
+            self.bank_line_1.id: {'aml_ids': []},
+            self.bank_line_2.id: {'aml_ids': [
+                self.invoice_line_1.id,
+                self.invoice_line_2.id,
+                self.invoice_line_3.id,
+            ], 'model': self.rule_1, 'partner': self.bank_line_2.partner_id},
+            self.cash_line_1.id: {'aml_ids': []},
+        })
+        self.rule_1.match_amount = False
+
+    def test_matching_fields_match_label(self):
+        self.rule_1.match_label = 'contains'
+        self.rule_1.match_label_param = 'yyyyy'
+        self._check_statement_matching(self.rule_1, {
+            self.bank_line_1.id: {'aml_ids': []},
+            self.bank_line_2.id: {'aml_ids': []},
+            self.cash_line_1.id: {'aml_ids': [self.invoice_line_4.id], 'model': self.rule_1, 'partner': self.cash_line_1.partner_id},
+        })
+        self.rule_1.match_label = 'not_contains'
+        self.rule_1.match_label_param = 'xxxxx'
+        self._check_statement_matching(self.rule_1, {
+            self.bank_line_1.id: {'aml_ids': [self.invoice_line_1.id], 'model': self.rule_1, 'partner': self.bank_line_1.partner_id},
+            self.bank_line_2.id: {'aml_ids': []},
+            self.cash_line_1.id: {'aml_ids': [self.invoice_line_4.id], 'model': self.rule_1, 'partner': self.cash_line_1.partner_id},
+        })
+        self.rule_1.match_label = 'match_regex'
+        self.rule_1.match_label_param = 'xxxxx|yyyyy'
+        self._check_statement_matching(self.rule_1, {
+            self.bank_line_1.id: {'aml_ids': []},
+            self.bank_line_2.id: {'aml_ids': [
+                self.invoice_line_1.id,
+                self.invoice_line_2.id,
+                self.invoice_line_3.id,
+            ], 'model': self.rule_1, 'partner': self.bank_line_2.partner_id},
+            self.cash_line_1.id: {'aml_ids': [self.invoice_line_4.id], 'model': self.rule_1, 'partner': self.cash_line_1.partner_id},
+        })
+        self.rule_1.match_label = False
+
+    def test_matching_fields_match_total_amount(self):
+        # Check match_total_amount: line amount >= total residual amount.
+        self.rule_1.match_total_amount_param = 90.0
+        self.bank_line_1.amount += 10
+        self._check_statement_matching(self.rule_1, {
+            self.bank_line_1.id: {'aml_ids': [self.invoice_line_1.id], 'model': self.rule_1, 'status': 'write_off', 'partner': self.bank_line_1.partner_id},
+            self.bank_line_2.id: {'aml_ids': [
+                self.invoice_line_2.id,
+                self.invoice_line_3.id,
+                self.invoice_line_1.id,
+            ], 'model': self.rule_1, 'partner': self.bank_line_2.partner_id},
+            self.cash_line_1.id: {'aml_ids': [self.invoice_line_4.id], 'model': self.rule_1, 'partner': self.cash_line_1.partner_id},
+        })
+        self.rule_1.match_total_amount_param = 100.0
+        self.bank_line_1.amount -= 10
+
+        # Check match_total_amount: line amount <= total residual amount.
+        self.rule_1.match_total_amount_param = 90.0
+        self.bank_line_1.amount -= 10
+        self._check_statement_matching(self.rule_1, {
+            self.bank_line_1.id: {'aml_ids': [self.invoice_line_1.id], 'model': self.rule_1, 'status': 'write_off', 'partner': self.bank_line_1.partner_id},
+            self.bank_line_2.id: {'aml_ids': [
+                self.invoice_line_2.id,
+                self.invoice_line_3.id,
+                self.invoice_line_1.id,
+            ], 'model': self.rule_1, 'partner': self.bank_line_2.partner_id},
+            self.cash_line_1.id: {'aml_ids': [self.invoice_line_4.id], 'model': self.rule_1, 'partner': self.cash_line_1.partner_id},
+        })
+        self.rule_1.match_total_amount_param = 100.0
+        self.bank_line_1.amount += 10
+
+        # Check match_total_amount: line amount >= total residual amount, match_total_amount_param just not matched.
+        self.rule_1.match_total_amount_param = 90.0
+        self.bank_line_1.amount += 10.01
+        self._check_statement_matching(self.rule_1, {
+            self.bank_line_1.id: {'aml_ids': []},
+            self.bank_line_2.id: {'aml_ids': [
+                self.invoice_line_1.id,
+                self.invoice_line_2.id,
+                self.invoice_line_3.id,
+            ], 'model': self.rule_1, 'partner': self.bank_line_2.partner_id},
+            self.cash_line_1.id: {'aml_ids': [self.invoice_line_4.id], 'model': self.rule_1, 'partner': self.cash_line_1.partner_id},
+        })
+        self.rule_1.match_total_amount_param = 100.0
+        self.bank_line_1.amount -= 10.01
+
+        # Check match_total_amount: line amount <= total residual amount, match_total_amount_param just not matched.
+        self.rule_1.match_total_amount_param = 90.0
+        self.bank_line_1.amount -= 10.01
+        self._check_statement_matching(self.rule_1, {
+            self.bank_line_1.id: {'aml_ids': []},
+            self.bank_line_2.id: {'aml_ids': [
+                self.invoice_line_1.id,
+                self.invoice_line_2.id,
+                self.invoice_line_3.id,
+            ], 'model': self.rule_1, 'partner': self.bank_line_2.partner_id},
+            self.cash_line_1.id: {'aml_ids': [self.invoice_line_4.id], 'model': self.rule_1, 'partner': self.cash_line_1.partner_id},
+        })
+        self.rule_1.match_total_amount_param = 100.0
+        self.bank_line_1.amount += 10.01
+
+    def test_matching_fields_match_partner_category_ids(self):
+        test_category = self.env['res.partner.category'].create({'name': 'Consulting Services'})
+        self.partner_2.category_id = test_category
+        self.rule_1.match_partner_category_ids |= test_category
+        self._check_statement_matching(self.rule_1, {
+            self.bank_line_1.id: {'aml_ids': []},
+            self.bank_line_2.id: {'aml_ids': []},
+            self.cash_line_1.id: {'aml_ids': [self.invoice_line_4.id], 'model': self.rule_1, 'partner': self.cash_line_1.partner_id},
+        })
+        self.rule_1.match_partner_category_ids = False
+
+    def test_mixin_rules(self):
+        ''' Test usage of rules together.'''
+        # rule_1 is used before rule_2.
+        self.rule_1.sequence = 1
+        self.rule_2.sequence = 2
+
+        self._check_statement_matching(self.rule_1 + self.rule_2, {
+            self.bank_line_1.id: {'aml_ids': [self.invoice_line_1.id], 'model': self.rule_1, 'partner': self.bank_line_1.partner_id},
+            self.bank_line_2.id: {'aml_ids': [
+                self.invoice_line_2.id,
+                self.invoice_line_3.id,
+                self.invoice_line_1.id,
+            ], 'model': self.rule_1, 'partner': self.bank_line_2.partner_id},
+            self.cash_line_1.id: {'aml_ids': [self.invoice_line_4.id], 'model': self.rule_1, 'partner': self.cash_line_1.partner_id},
+        })
+
+        # rule_2 is used before rule_1.
+        self.rule_1.sequence = 2
+        self.rule_2.sequence = 1
+
+        self._check_statement_matching(self.rule_1 + self.rule_2, {
+            self.bank_line_1.id: {'aml_ids': [], 'model': self.rule_2, 'status': 'write_off', 'partner': self.bank_line_1.partner_id},
+            self.bank_line_2.id: {'aml_ids': [], 'model': self.rule_2, 'status': 'write_off', 'partner': self.bank_line_2.partner_id},
+            self.cash_line_1.id: {'aml_ids': [], 'model': self.rule_2, 'status': 'write_off', 'partner': self.cash_line_1.partner_id},
+        })
+
+        # rule_2 is used before rule_1 but only on partner_1.
+        self.rule_2.match_partner_ids |= self.partner_1
+
+        self._check_statement_matching(self.rule_1 + self.rule_2, {
+            self.bank_line_1.id: {'aml_ids': [], 'model': self.rule_2, 'status': 'write_off', 'partner': self.bank_line_1.partner_id},
+            self.bank_line_2.id: {'aml_ids': [], 'model': self.rule_2, 'status': 'write_off', 'partner': self.bank_line_2.partner_id},
+            self.cash_line_1.id: {'aml_ids': [self.invoice_line_4.id], 'model': self.rule_1, 'partner': self.cash_line_1.partner_id},
+        })
+
+    def test_auto_reconcile(self):
+        ''' Test auto reconciliation.'''
+        self.bank_line_1.amount += 5
+
+        self.rule_1.sequence = 2
+        self.rule_1.auto_reconcile = True
+        self.rule_1.match_total_amount_param = 90
+        self.rule_2.sequence = 1
+        self.rule_2.match_partner_ids |= self.partner_2
+        self.rule_2.auto_reconcile = True
+
+        self._check_statement_matching(self.rule_1 + self.rule_2, {
+            self.bank_line_1.id: {'aml_ids': [self.invoice_line_1.id], 'model': self.rule_1, 'status': 'reconciled', 'partner': self.bank_line_1.partner_id},
+            self.bank_line_2.id: {'aml_ids': []},
+            self.cash_line_1.id: {'aml_ids': [], 'model': self.rule_2, 'status': 'reconciled', 'partner': self.cash_line_1.partner_id},
+        })
+
+        # Check first line has been well reconciled.
+        self.assertRecordValues(self.bank_line_1.line_ids, [
+            {'partner_id': self.partner_1.id, 'debit': 105.0, 'credit': 0.0},
+            {'partner_id': self.partner_1.id, 'debit': 0.0, 'credit': 5.0},
+            {'partner_id': self.partner_1.id, 'debit': 0.0, 'credit': 100.0},
+        ])
+
+        # Check second line has been well reconciled.
+        self.assertRecordValues(self.cash_line_1.line_ids, [
+            {'partner_id': self.partner_2.id, 'debit': 0.0, 'credit': 1000.0},
+            {'partner_id': self.partner_2.id, 'debit': 1000.0, 'credit': 0.0},
+        ])
+
+    def test_larger_invoice_auto_reconcile(self):
+        ''' Test auto reconciliation with an invoice with larger amount than the
+        statement line's, for rules without write-offs.'''
+        self.bank_line_1.amount = 40
+        self.invoice_line_1.move_id.payment_reference = self.bank_line_1.payment_ref
+
+        self.rule_1.sequence = 2
+        self.rule_1.auto_reconcile = True
+        self.rule_1.line_ids = [(5, 0, 0)]
+
+        self._check_statement_matching(self.rule_1, {
+            self.bank_line_1.id: {'aml_ids': [self.invoice_line_1.id], 'model': self.rule_1, 'status': 'reconciled', 'partner': self.bank_line_1.partner_id},
+            self.bank_line_2.id: {'aml_ids': []},
+        }, statements=self.bank_st)
+
+        # Check first line has been well reconciled.
+        self.assertRecordValues(self.bank_line_1.line_ids, [
+            {'partner_id': self.partner_1.id, 'debit': 40.0, 'credit': 0.0},
+            {'partner_id': self.partner_1.id, 'debit': 0.0, 'credit': 40.0},
+        ])
+
+        self.assertEqual(self.invoice_line_1.amount_residual, 60.0, "The invoice should have been partially reconciled")
+
+    def test_auto_reconcile_with_duplicate_match(self):
+        """ If multiple bank statement lines match with the same invoice, ensure the
+         correct line is auto-validated and no crashing happens.
+        """
+
+        # Only the invoice defined in this test should have this partner
+        partner = self.env['res.partner'].create({'name': "The Only One"})
+        invoice_line = self._create_invoice_line(
+            2000, partner, 'out_invoice', ref="REF 7788")
+
+        # Enable auto-validation and don't restrict the partners that can be matched on
+        # so our newly created partner can be matched.
+        self.rule_1.write({
+            'auto_reconcile': True,
+            'match_partner_ids': [(5, 0, 0)],
+        })
+        self.rule_1.match_partner_ids = []
+
+        # This line has a matching payment reference and the exact amount of the
+        # invoice. As a result it should auto-validate.
+        self.bank_line_1.amount = 2000
+        self.bank_line_1.partner_id = partner
+        self.bank_line_1.payment_ref = "REF 7788"
+
+        # This line doesn't have a matching amount or reference, but it does have a
+        # matching partner.
+        self.bank_line_2.amount = 1800
+        self.bank_line_2.partner_id = partner
+        self.bank_line_2.payment_ref = "something"
+
+        # Verify the auto-validation happens with the first line, and no exceptions.
+        self._check_statement_matching(self.rule_1, {
+            self.bank_line_1.id: {
+                'aml_ids': [invoice_line.id],
+                'model': self.rule_1,
+                'status': 'reconciled',
+                'partner': self.bank_line_1.partner_id
+            },
+            self.bank_line_2.id: {
+                'aml_ids': []
+            },
+        }, statements=self.bank_st)
+
+    def test_auto_reconcile_with_tax(self):
+        ''' Test auto reconciliation with a tax amount included in the bank statement line'''
+        self.rule_1.write({
+            'auto_reconcile': True,
+            'rule_type': 'writeoff_suggestion',
+            'line_ids': [(1, self.rule_1.line_ids.id, {
+                'amount': 50,
+                'force_tax_included': True,
+                'tax_ids': [(6, 0, self.tax21.ids)],
+            }), (0, 0, {
+                'amount': 100,
+                'force_tax_included': False,
+                'tax_ids': [(6, 0, self.tax12.ids)],
+                'account_id': self.current_assets_account.id,
+            })]
+        })
+
+        self.bank_line_1.amount = -121
+
+        self._check_statement_matching(self.rule_1, {
+            self.bank_line_1.id: {'aml_ids': [], 'model': self.rule_1, 'status': 'reconciled', 'partner': self.bank_line_1.partner_id},
+            self.bank_line_2.id: {'aml_ids': [], 'model': self.rule_1, 'status': 'reconciled', 'partner': self.bank_line_2.partner_id},
+        }, statements=self.bank_st)
+
+        # Check first line has been well reconciled.
+        self.assertRecordValues(self.bank_line_1.line_ids, [
+            {'partner_id': self.partner_1.id, 'debit': 0.0, 'credit': 121.0, 'tax_ids': [], 'tax_line_id': False},
+            {'partner_id': self.partner_1.id, 'debit': 0.0, 'credit': 7.26, 'tax_ids': [], 'tax_line_id': False},
+            {'partner_id': self.partner_1.id, 'debit': 50.0, 'credit': 0.0, 'tax_ids': [self.tax21.id], 'tax_line_id': False},
+            {'partner_id': self.partner_1.id, 'debit': 10.5, 'credit': 0.0, 'tax_ids': [], 'tax_line_id': self.tax21.id},
+            {'partner_id': self.partner_1.id, 'debit': 60.5, 'credit': 0.0, 'tax_ids': [self.tax12.id], 'tax_line_id': False},
+            {'partner_id': self.partner_1.id, 'debit': 7.26, 'credit': 0.0, 'tax_ids': [], 'tax_line_id': self.tax12.id},
+        ])
+
+    def test_reverted_move_matching(self):
+        partner = self.partner_1
+        AccountMove = self.env['account.move']
+        move = AccountMove.create({
+            'journal_id': self.bank_journal.id,
+            'line_ids': [
+                (0, 0, {
+                    'account_id': self.account_pay.id,
+                    'partner_id': partner.id,
+                    'name': 'One of these days',
+                    'debit': 10,
+                }),
+                (0, 0, {
+                    'account_id': self.bank_journal.payment_credit_account_id.id,
+                    'partner_id': partner.id,
+                    'name': 'I\'m gonna cut you into little pieces',
+                    'credit': 10,
+                })
+            ],
+        })
+
+        payment_bnk_line = move.line_ids.filtered(lambda l: l.account_id == self.bank_journal.payment_credit_account_id)
+
+        move.action_post()
+        move_reversed = move._reverse_moves()
+        self.assertTrue(move_reversed.exists())
+
+        self.bank_line_1.write({
+            'payment_ref': '8',
+            'partner_id': partner.id,
+            'amount': -10,
+        })
+        self._check_statement_matching(self.rule_1, {
+            self.bank_line_1.id: {'aml_ids': [payment_bnk_line.id], 'model': self.rule_1, 'partner': self.bank_line_1.partner_id},
+            self.bank_line_2.id: {'aml_ids': []},
+        }, statements=self.bank_st)
+
+    def test_match_different_currencies(self):
+        partner = self.env['res.partner'].create({'name': 'Bernard Gagnant'})
+        self.rule_1.write({'match_partner_ids': [(6, 0, partner.ids)], 'match_same_currency': False})
+
+        currency_inv = self.env.ref('base.EUR')
+        currency_statement = self.env.ref('base.JPY')
+
+        currency_statement.active = True
+
+        invoice_line = self._create_invoice_line(100, partner, 'out_invoice', currency=currency_inv)
+
+        self.bank_line_1.write({'partner_id': partner.id, 'foreign_currency_id': currency_statement.id, 'amount_currency': 100, 'payment_ref': 'test'})
+        self._check_statement_matching(self.rule_1, {
+            self.bank_line_1.id: {'aml_ids': invoice_line.ids, 'model': self.rule_1, 'partner': self.bank_line_1.partner_id},
+            self.bank_line_2.id: {'aml_ids': []},
+        }, statements=self.bank_st)
+
+    def test_invoice_matching_rule_no_partner(self):
+        """ Tests that a statement line without any partner can be matched to the
+        right invoice if they have the same payment reference.
+        """
+        self.invoice_line_1.move_id.write({'payment_reference': 'Tournicoti66'})
+
+        self.bank_line_1.write({
+            'payment_ref': 'Tournicoti66',
+            'partner_id': None,
+            'amount': 95,
+        })
+
+        self.rule_1.write({
+            'line_ids': [(5, 0, 0)],
+            'match_partner': False,
+            'match_label': 'contains',
+            'match_label_param': 'Tournicoti',  # So that we only match what we want to test
+        })
+
+        self._check_statement_matching(self.rule_1, {
+            self.bank_line_1.id: {'aml_ids': [self.invoice_line_1.id], 'model': self.rule_1, 'partner': self.bank_line_1.partner_id},
+            self.bank_line_2.id: {'aml_ids': []},
+        }, self.bank_st)
+
+    def test_inv_matching_rule_auto_rec_no_partner_with_writeoff(self):
+        self.invoice_line_1.move_id.write({'payment_reference': 'doudlidou355'})
+
+        self.bank_line_1.write({
+            'payment_ref': 'doudlidou355',
+            'partner_id': None,
+            'amount': 95,
+        })
+
+        self.rule_1.write({
+            'match_partner': False,
+            'match_label': 'contains',
+            'match_label_param': 'doudlidou',  # So that we only match what we want to test
+            'match_total_amount_param': 90,
+            'auto_reconcile': True,
+        })
+
+        # Check bank reconciliation
+
+        self._check_statement_matching(self.rule_1, {
+            self.bank_line_1.id: {'aml_ids': [self.invoice_line_1.id], 'model': self.rule_1, 'partner': self.bank_line_1.partner_id, 'status': 'reconciled'},
+            self.bank_line_2.id: {'aml_ids': []},
+        }, self.bank_st)
+
+        # Check invoice line has been fully reconciled, with a write-off.
+        self.assertRecordValues(self.bank_line_1.line_ids, [
+            {'partner_id': self.partner_1.id, 'debit': 95.0, 'credit': 0.0, 'account_id': self.bank_journal.default_account_id.id, 'reconciled': False},
+            {'partner_id': self.partner_1.id, 'debit': 5.0, 'credit': 0.0, 'account_id': self.current_assets_account.id, 'reconciled': False},
+            {'partner_id': self.partner_1.id, 'debit': 0.0, 'credit': 100.0, 'account_id': self.invoice_line_1.account_id.id, 'reconciled': True},
+        ])
+
+        self.assertEqual(self.invoice_line_1.amount_residual, 0.0, "The invoice should have been fully reconciled")
+
+    def test_partner_mapping_rule(self):
+        self.bank_line_1.write({'partner_id': None, 'payment_ref': 'toto42', 'narration': None})
+        self.bank_line_2.write({'partner_id': None})
+
+        # Do the test for both rule 1 and 2, so that we check invoice matching and write-off rules
+        for rule in (self.rule_1 + self.rule_2):
+
+            # To cope for minor differences in rule results
+            matching_amls = rule.rule_type == 'invoice_matching' and self.invoice_line_1.ids or []
+            result_status = rule.rule_type == 'writeoff_suggestion' and {'status': 'write_off'} or {}
+
+            match_result = {**result_status, 'aml_ids': matching_amls, 'model': rule, 'partner': self.partner_1}
+            no_match_result = {'aml_ids': []}
+
+            # Without mapping, there should be no match
+            self._check_statement_matching(rule, {
+                self.bank_line_1.id: no_match_result,
+                self.bank_line_2.id: no_match_result,
+            }, self.bank_st)
+
+            # We add some mapping for payment reference to rule_1
+            rule.write({
+                'partner_mapping_line_ids': [(0, 0, {
+                    'partner_id': self.partner_1.id,
+                    'payment_ref_regex': 'toto.*',
+                })]
+            })
+
+            # bank_line_1 should now match
+            self._check_statement_matching(rule, {
+                self.bank_line_1.id: match_result,
+                self.bank_line_2.id: no_match_result,
+            }, self.bank_st)
+
+            # If we now add a narration regex to the same mapping line, nothing should match
+            rule.partner_mapping_line_ids.write({'narration_regex': ".*coincoin"})
+            self.bank_line_1.write({'narration': None}) # Reset from possible previous iteration
+
+            self._check_statement_matching(rule, {
+                self.bank_line_1.id: no_match_result,
+                self.bank_line_2.id: no_match_result,
+            }, self.bank_st)
+
+            # If we set the narration so that it matches the new mapping criterium, line_1 matches
+            self.bank_line_1.write({'narration': "42coincoin"})
+
+            self._check_statement_matching(rule, {
+                self.bank_line_1.id: match_result,
+                self.bank_line_2.id: no_match_result,
+            }, self.bank_st)
+
+    def test_partner_name_in_communication(self):
+        self.invoice_line_1.partner_id.write({'name': "Archibald Haddock"})
+        self.bank_line_1.write({'partner_id': None, 'payment_ref': '1234//HADDOCK-Archibald'})
+        self.bank_line_2.write({'partner_id': None})
+        self.rule_1.write({'match_partner': False})
+
+        # bank_line_1 should match, as its communication contains the invoice's partner name
+        self._check_statement_matching(self.rule_1, {
+            self.bank_line_1.id: {'aml_ids': [self.invoice_line_1.id], 'model': self.rule_1, 'partner': self.bank_line_1.partner_id},
+            self.bank_line_2.id: {'aml_ids': []},
+        }, self.bank_st)
+
+    def test_partner_name_with_regexp_chars(self):
+        self.invoice_line_1.partner_id.write({'name': "Archibald + Haddock"})
+        self.bank_line_1.write({'partner_id': None, 'payment_ref': '1234//HADDOCK+Archibald'})
+        self.bank_line_2.write({'partner_id': None})
+        self.rule_1.write({'match_partner': False})
+
+        # The query should still work
+        self._check_statement_matching(self.rule_1, {
+            self.bank_line_1.id: {'aml_ids': [self.invoice_line_1.id], 'model': self.rule_1, 'partner': self.bank_line_1.partner_id},
+            self.bank_line_2.id: {'aml_ids': []},
+        }, self.bank_st)
+
+    def test_match_multi_currencies(self):
+        ''' Ensure the matching of candidates is made using the right statement line currency.
+
+        In this test, the value of the statement line is 100 USD = 300 GOL = 900 DAR and we want to match two journal
+        items of:
+        - 100 USD = 200 GOL (= 600 DAR from the statement line point of view)
+        - 14 USD = 280 DAR
+
+        Both journal items should be suggested to the user because they represents 98% of the statement line amount
+        (DAR).
+        '''
+        partner = self.env['res.partner'].create({'name': 'Bernard Perdant'})
+
+        journal = self.env['account.journal'].create({
+            'name': 'test_match_multi_currencies',
+            'code': 'xxxx',
+            'type': 'bank',
+            'currency_id': self.currency_data['currency'].id,
+        })
+
+        matching_rule = self.env['account.reconcile.model'].create({
+            'name': 'test_match_multi_currencies',
+            'rule_type': 'invoice_matching',
+            'match_partner': True,
+            'match_partner_ids': [(6, 0, partner.ids)],
+            'match_total_amount': True,
+            'match_total_amount_param': 95.0,
+            'match_same_currency': False,
+            'company_id': self.company_data['company'].id,
+            'past_months_limit': False,
+        })
+
+        statement = self.env['account.bank.statement'].create({
+            'name': 'test_match_multi_currencies',
+            'journal_id': journal.id,
+            'line_ids': [
+                (0, 0, {
+                    'journal_id': journal.id,
+                    'date': '2016-01-01',
+                    'payment_ref': 'line',
+                    'partner_id': partner.id,
+                    'foreign_currency_id': self.currency_data_2['currency'].id,
+                    'amount': 300.0,            # Rate is 3 GOL = 1 USD in 2016.
+                    'amount_currency': 900.0,   # Rate is 10 DAR = 1 USD in 2016 but the rate used by the bank is 9:1.
+                }),
+            ],
+        })
+        statement_line = statement.line_ids
+
+        statement.button_post()
+
+        move = self.env['account.move'].create({
+            'move_type': 'entry',
+            'date': '2017-01-01',
+            'journal_id': self.company_data['default_journal_misc'].id,
+            'line_ids': [
+                # Rate is 2 GOL = 1 USD in 2017.
+                # The statement line will consider this line equivalent to 600 DAR.
+                (0, 0, {
+                    'account_id': self.company_data['default_account_receivable'].id,
+                    'partner_id': partner.id,
+                    'currency_id': self.currency_data['currency'].id,
+                    'debit': 100.0,
+                    'credit': 0.0,
+                    'amount_currency': 200.0,
+                }),
+                # Rate is 20 GOL = 1 USD in 2017.
+                (0, 0, {
+                    'account_id': self.company_data['default_account_receivable'].id,
+                    'partner_id': partner.id,
+                    'currency_id': self.currency_data_2['currency'].id,
+                    'debit': 14.0,
+                    'credit': 0.0,
+                    'amount_currency': 280.0,
+                }),
+                # Line to balance the journal entry:
+                (0, 0, {
+                    'account_id': self.company_data['default_account_revenue'].id,
+                    'debit': 0.0,
+                    'credit': 114.0,
+                }),
+            ],
+        })
+        move.action_post()
+
+        move_line_1 = move.line_ids.filtered(lambda line: line.debit == 100.0)
+        move_line_2 = move.line_ids.filtered(lambda line: line.debit == 14.0)
+
+        self._check_statement_matching(matching_rule, {
+            statement_line.id: {'aml_ids': (move_line_1 + move_line_2).ids, 'model': matching_rule, 'partner': statement_line.partner_id}
+        }, statements=statement)
+
+    @freeze_time('2020-01-01')
+    def test_inv_matching_with_write_off(self):
+        self.rule_1.match_total_amount_param = 90
+        self.bank_st.line_ids[1].unlink() # We don't need this one here
+        statement_line = self.bank_st.line_ids[0]
+        statement_line.write({
+            'payment_ref': self.invoice_line_1.move_id.payment_reference,
+            'amount': 90,
+        })
+
+        # Test the invoice-matching part
+        self._check_statement_matching(self.rule_1, {
+            statement_line.id: {'aml_ids': self.invoice_line_1.ids, 'model': self.rule_1, 'partner': self.invoice_line_1.partner_id, 'status': 'write_off'},
+        }, self.bank_st)
+
+        # Test the write-off part
+        expected_write_off = {
+            'balance': 10,
+            'currency_id': False,
+            'reconcile_model_id': self.rule_1.id,
+            'account_id': self.current_assets_account.id,
+        }
+
+        matching_result = self.rule_1._apply_rules(statement_line)
+
+        self.assertEqual(len(matching_result[statement_line.id].get('write_off_vals', [])), 1, "Exactly one write-off line should be proposed.")
+
+        full_write_off_dict = matching_result[statement_line.id]['write_off_vals'][0]
+        to_compare = {
+                key: full_write_off_dict[key]
+                for key in expected_write_off.keys()
+        }
+
+        self.assertDictEqual(expected_write_off, to_compare)
+
+    def test_inv_matching_with_write_off_autoreconcile(self):
+        self.bank_line_1.amount = 95
+
+        self.rule_1.sequence = 2
+        self.rule_1.auto_reconcile = True
+        self.rule_1.match_total_amount_param = 90
+
+        self._check_statement_matching(self.rule_1, {
+            self.bank_line_1.id: {'aml_ids': [self.invoice_line_1.id], 'model': self.rule_1, 'status': 'reconciled', 'partner': self.bank_line_1.partner_id},
+            self.bank_line_2.id: {'aml_ids': []},
+        }, statements=self.bank_st)
+
+        # Check first line has been properly reconciled.
+        self.assertRecordValues(self.bank_line_1.line_ids, [
+            {'partner_id': self.partner_1.id, 'debit': 95.0, 'credit': 0.0, 'account_id': self.bank_journal.default_account_id.id, 'reconciled': False},
+            {'partner_id': self.partner_1.id, 'debit': 5.0, 'credit': 0.0, 'account_id': self.current_assets_account.id, 'reconciled': False},
+            {'partner_id': self.partner_1.id, 'debit': 0.0, 'credit': 100.0, 'account_id': self.invoice_line_1.account_id.id, 'reconciled': True},
+        ])
+
+        self.assertEqual(self.invoice_line_1.amount_residual, 0.0, "The invoice should have been fully reconciled")
+
+    def test_avoid_amount_matching_bypass(self):
+        """ By the default, if the label of statement lines exactly matches a payment reference, it bypasses any kind of amount verification.
+        This is annoying in some setups, so a config parameter was introduced to handle that.
+        """
+        self.env['ir.config_parameter'].set_param('account.disable_rec_models_bypass', '1')
+        self.rule_1.match_total_amount_param = 90
+        second_inv_matching_rule = self.env['account.reconcile.model'].create({
+            'name': 'Invoices Matching Rule',
+            'sequence': 2,
+            'rule_type': 'invoice_matching',
+            'auto_reconcile': False,
+            'match_nature': 'both',
+            'match_same_currency': False,
+            'match_total_amount': False,
+            'match_partner': True,
+            'company_id': self.company.id,
+        })
+
+        self.bank_line_1.write({
+            'payment_ref': self.invoice_line_1.move_id.payment_reference,
+            'amount': 99,
+        })
+        self.bank_line_2.write({
+            'payment_ref': self.invoice_line_2.move_id.payment_reference,
+            'amount': 1,
+        })
+
+        self._check_statement_matching(self.rule_1 + second_inv_matching_rule, {
+            self.bank_line_1.id: {'aml_ids': [self.invoice_line_1.id], 'model': self.rule_1, 'status': 'write_off', 'partner': self.bank_line_1.partner_id},
+            self.bank_line_2.id: {'aml_ids': [self.invoice_line_2.id], 'model': second_inv_matching_rule, 'partner': self.bank_line_2.partner_id}
+        }, statements=self.bank_st)
+
+    def test_payment_similar_communications(self):
+        def create_payment_line(amount, memo, partner):
+            payment = self.env['account.payment'].create({
+                'amount': amount,
+                'payment_type': 'inbound',
+                'partner_type': 'customer',
+                'partner_id': partner.id,
+                'ref': memo,
+                'destination_account_id': self.company_data['default_account_receivable'].id,
+            })
+            payment.action_post()
+
+            return payment.line_ids.filtered(lambda x: x.account_id.user_type_id.type not in {'receivable', 'payable'})
+
+        payment_partner = self.env['res.partner'].create({
+            'name': "Bernard Gagnant",
+        })
+
+        self.rule_1.match_partner_ids = [(6, 0, payment_partner.ids)]
+
+        pmt_line_1 = create_payment_line(500, 'a1b2c3', payment_partner)
+        pmt_line_2 = create_payment_line(500, 'a1b2c3', payment_partner)
+        pmt_line_3 = create_payment_line(500, 'd1e2f3', payment_partner)
+
+        self.bank_line_1.write({
+            'amount': 1000,
+            'payment_ref': 'a1b2c3',
+            'partner_id': payment_partner.id,
+        })
+        self.bank_line_2.unlink()
+        self.rule_1.match_total_amount = False
+
+        self._check_statement_matching(self.rule_1, {
+            self.bank_line_1.id: {'aml_ids': (pmt_line_1 + pmt_line_2).ids, 'model': self.rule_1, 'partner': payment_partner},
+        }, statements=self.bank_line_1.statement_id)
+
+    def test_tax_tags_inversion_with_reconciliation_model(self):
+        country = self.env.ref('base.us')
+        tax_report = self.env['account.tax.report'].create({
+            'name': "Tax report",
+            'country_id': country.id,
+        })
+        tax_report_line = self.env['account.tax.report.line'].create({
+            'name': 'test_tax_report_line',
+            'tag_name': 'test_tax_report_line',
+            'report_id': tax_report.id,
+            'sequence': 10,
+        })
+        tax_tag_pos = tax_report_line.tag_ids.filtered(lambda x: not x.tax_negate)
+        tax_tag_neg = tax_report_line.tag_ids.filtered(lambda x: x.tax_negate)
+        tax = self.env['account.tax'].create({
+            'name': 'Test Tax',
+            'amount': 10,
+            'invoice_repartition_line_ids': [
+                (0, 0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'base',
+                    'tag_ids': [(6, 0, tax_tag_pos.ids)],
+                }),
+                (0, 0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'tax',
+                    'tag_ids': [(6, 0, tax_tag_neg.ids)],
+                }),
+            ],
+            'refund_repartition_line_ids': [
+                (0, 0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'base',
+                    'tag_ids': [(6, 0, tax_tag_neg.ids)],
+                }),
+                (0, 0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'tax',
+                    'tag_ids': [(6, 0, tax_tag_pos.ids)],
+                }),
+            ],
+        })
+        reconciliation_model = self.env['account.reconcile.model'].create({
+            'name': 'Charge with Tax',
+            'line_ids': [(0, 0, {
+                'account_id': self.company_data['default_account_expense'].id,
+                'amount_type': 'percentage',
+                'amount_string': '100',
+                'tax_ids': [(6, 0, tax.ids)]
+            })]
+        })
+        bank_stmt = self.env['account.bank.statement'].create({
+            'journal_id': self.bank_journal.id,
+            'date': '2020-07-15',
+            'name': 'test',
+            'line_ids': [(0, 0, {
+                'payment_ref': 'testLine',
+                'amount': 5,
+                'date': '2020-07-15',
+            })]
+        })
+        res = reconciliation_model._get_write_off_move_lines_dict(bank_stmt.line_ids, 5)
+        self.assertEqual(len(res), 2)
+        self.assertEqual(
+            res[0]['tax_tag_ids'],
+            [(6, 0, tax.refund_repartition_line_ids[0].tag_ids.ids)],
+            'The tags of the first repartition line are not inverted'
+        )
+        self.assertEqual(
+            res[1]['tax_tag_ids'],
+            [(6, 0, tax.refund_repartition_line_ids[1].tag_ids.ids)],
+            'The tags of the second repartition line are not inverted'
+        )
diff --git a/addons/account/tests/test_sequence_mixin.py b/addons/account/tests/test_sequence_mixin.py
new file mode 100644
index 00000000..6280533b
--- /dev/null
+++ b/addons/account/tests/test_sequence_mixin.py
@@ -0,0 +1,396 @@
+# -*- coding: utf-8 -*-
+from odoo.addons.account.tests.common import AccountTestInvoicingCommon
+from odoo.tests import tagged
+from odoo.tests.common import Form
+from odoo import fields, api, SUPERUSER_ID
+from odoo.exceptions import ValidationError
+from odoo.tools import mute_logger
+
+from dateutil.relativedelta import relativedelta
+from functools import reduce
+import json
+import psycopg2
+
+
+@tagged('post_install', '-at_install')
+class TestSequenceMixin(AccountTestInvoicingCommon):
+
+    @classmethod
+    def setUpClass(cls, chart_template_ref=None):
+        super().setUpClass(chart_template_ref=chart_template_ref)
+        cls.test_move = cls.create_move()
+
+    @classmethod
+    def create_move(cls, move_type=None, date=None, journal=None, name=None, post=False):
+        move = cls.env['account.move'].create({
+            'move_type': move_type or 'entry',
+            'date': date or '2016-01-01',
+            'line_ids': [
+                (0, None, {
+                    'name': 'line',
+                    'account_id': cls.company_data['default_account_revenue'].id,
+                }),
+            ]
+        })
+        if journal:
+            move.name = False
+            move.journal_id = journal
+        if name:
+            move.name = name
+        if post:
+            move.action_post()
+        return move
+
+    def test_sequence_change_date(self):
+        """Change the sequence when we change the date iff it has never been posted."""
+        # Check setup
+        self.assertEqual(self.test_move.state, 'draft')
+        self.assertEqual(self.test_move.name, 'MISC/2016/01/0001')
+        self.assertEqual(fields.Date.to_string(self.test_move.date), '2016-01-01')
+
+        # Never posetd, the number must change if we change the date
+        self.test_move.date = '2020-02-02'
+        self.assertEqual(self.test_move.name, 'MISC/2020/02/0001')
+
+        # We don't recompute user's input when posting
+        self.test_move.name = 'MyMISC/2020/0000001'
+        self.test_move.action_post()
+        self.assertEqual(self.test_move.name, 'MyMISC/2020/0000001')
+
+        # Has been posted, and it doesn't change anymore
+        self.test_move.button_draft()
+        self.test_move.date = '2020-01-02'
+        self.test_move.action_post()
+        self.assertEqual(self.test_move.name, 'MyMISC/2020/0000001')
+
+    def test_journal_sequence(self):
+        self.assertEqual(self.test_move.name, 'MISC/2016/01/0001')
+        self.test_move.action_post()
+        self.assertEqual(self.test_move.name, 'MISC/2016/01/0001')
+
+        copy1 = self.create_move(date=self.test_move.date)
+        self.assertEqual(copy1.name, '/')
+        copy1.action_post()
+        self.assertEqual(copy1.name, 'MISC/2016/01/0002')
+
+        copy2 = self.create_move(date=self.test_move.date)
+        new_journal = self.test_move.journal_id.copy()
+        new_journal.code = "MISC2"
+        copy2.journal_id = new_journal
+        self.assertEqual(copy2.name, 'MISC2/2016/01/0001')
+        with Form(copy2) as move_form:  # It is editable in the form
+            with mute_logger('odoo.tests.common.onchange'):
+                move_form.name = 'MyMISC/2016/0001'
+                self.assertIn(
+                    'The sequence will restart at 1 at the start of every year',
+                    move_form._perform_onchange(['name'])['warning']['message'],
+                )
+            move_form.journal_id = self.test_move.journal_id
+            self.assertEqual(move_form.name, '/')
+            move_form.journal_id = new_journal
+            self.assertEqual(move_form.name, 'MISC2/2016/01/0001')
+            with mute_logger('odoo.tests.common.onchange'):
+                move_form.name = 'MyMISC/2016/0001'
+                self.assertIn(
+                    'The sequence will restart at 1 at the start of every year',
+                    move_form._perform_onchange(['name'])['warning']['message'],
+                )
+        copy2.action_post()
+        self.assertEqual(copy2.name, 'MyMISC/2016/0001')
+
+        copy3 = self.create_move(date=copy2.date, journal=new_journal)
+        self.assertEqual(copy3.name, '/')
+        with self.assertRaises(AssertionError):
+            with Form(copy2) as move_form:  # It is not editable in the form
+                move_form.name = 'MyMISC/2016/0002'
+        copy3.action_post()
+        self.assertEqual(copy3.name, 'MyMISC/2016/0002')
+        copy3.name = 'MISC2/2016/00002'
+
+        copy4 = self.create_move(date=copy2.date, journal=new_journal)
+        copy4.action_post()
+        self.assertEqual(copy4.name, 'MISC2/2016/00003')
+
+        copy5 = self.create_move(date=copy2.date, journal=new_journal)
+        copy5.date = '2021-02-02'
+        copy5.action_post()
+        self.assertEqual(copy5.name, 'MISC2/2021/00001')
+        copy5.name = 'N\'importe quoi?'
+
+        copy6 = self.create_move(date=copy5.date, journal=new_journal)
+        copy6.action_post()
+        self.assertEqual(copy6.name, 'N\'importe quoi?1')
+
+    def test_journal_sequence_format(self):
+        """Test different format of sequences and what it becomes on another period"""
+        sequences = [
+            ('JRNL/2016/00001', 'JRNL/2016/00002', 'JRNL/2016/00003', 'JRNL/2017/00001'),
+            ('1234567', '1234568', '1234569', '1234570'),
+            ('20190910', '20190911', '20190912', '20190913'),
+            ('2016-0910', '2016-0911', '2016-0912', '2017-0001'),
+            ('201603-10', '201603-11', '201604-01', '201703-01'),
+            ('16-03-10', '16-03-11', '16-04-01', '17-03-01'),
+            ('2016-10', '2016-11', '2016-12', '2017-01'),
+            ('045-001-000002', '045-001-000003', '045-001-000004', '045-001-000005'),
+            ('JRNL/2016/00001suffix', 'JRNL/2016/00002suffix', 'JRNL/2016/00003suffix', 'JRNL/2017/00001suffix'),
+        ]
+
+        init_move = self.create_move(date='2016-03-12')
+        next_move = self.create_move(date='2016-03-12')
+        next_move_month = self.create_move(date='2016-04-12')
+        next_move_year = self.create_move(date='2017-03-12')
+        next_moves = (next_move + next_move_month + next_move_year)
+        next_moves.action_post()
+
+        for sequence_init, sequence_next, sequence_next_month, sequence_next_year in sequences:
+            init_move.name = sequence_init
+            next_moves.name = False
+            next_moves._compute_name()
+            self.assertEqual(
+                [next_move.name, next_move_month.name, next_move_year.name],
+                [sequence_next, sequence_next_month, sequence_next_year],
+            )
+
+    def test_journal_next_sequence(self):
+        """Sequences behave correctly even when there is not enough padding."""
+        prefix = "TEST_ORDER/2016/"
+        self.test_move.name = f"{prefix}1"
+        for c in range(2, 25):
+            copy = self.create_move(date=self.test_move.date)
+            copy.name = "/"
+            copy.action_post()
+            self.assertEqual(copy.name, f"{prefix}{c}")
+
+    def test_journal_sequence_multiple_type(self):
+        """Domain is computed accordingly to different types."""
+        entry, entry2, invoice, invoice2, refund, refund2 = (
+            self.create_move(date='2016-01-01')
+            for i in range(6)
+        )
+        (invoice + invoice2 + refund + refund2).write({
+            'journal_id': self.company_data['default_journal_sale'],
+            'partner_id': 1,
+            'invoice_date': '2016-01-01',
+        })
+        (invoice + invoice2).move_type = 'out_invoice'
+        (refund + refund2).move_type = 'out_refund'
+        all = (entry + entry2 + invoice + invoice2 + refund + refund2)
+        all.name = False
+        all.action_post()
+        self.assertEqual(entry.name, 'MISC/2016/01/0002')
+        self.assertEqual(entry2.name, 'MISC/2016/01/0003')
+        self.assertEqual(invoice.name, 'INV/2016/01/0001')
+        self.assertEqual(invoice2.name, 'INV/2016/01/0002')
+        self.assertEqual(refund.name, 'RINV/2016/01/0001')
+        self.assertEqual(refund2.name, 'RINV/2016/01/0002')
+
+    def test_journal_sequence_groupby_compute(self):
+        """The grouping optimization is correctly done."""
+        # Setup two journals with a sequence that resets yearly
+        journals = self.env['account.journal'].create([{
+            'name': f'Journal{i}',
+            'code': f'J{i}',
+            'type': 'general',
+        } for i in range(2)])
+        account = self.env['account.account'].search([], limit=1)
+        moves = self.env['account.move'].create([{
+            'journal_id': journals[i].id,
+            'line_ids': [(0, 0, {'account_id': account.id, 'name': 'line'})],
+            'date': '2010-01-01',
+        } for i in range(2)])._post()
+        for i in range(2):
+            moves[i].name = f'J{i}/2010/00001'
+
+        # Check that the moves are correctly batched
+        moves = self.env['account.move'].create([{
+            'journal_id': journals[journal_index].id,
+            'line_ids': [(0, 0, {'account_id': account.id, 'name': 'line'})],
+            'date': f'2010-{month}-01',
+        } for journal_index, month in [(1, 1), (0, 1), (1, 2), (1, 1)]])._post()
+        self.assertEqual(
+            moves.mapped('name'),
+            ['J1/2010/00002', 'J0/2010/00002', 'J1/2010/00004', 'J1/2010/00003'],
+        )
+
+        journals[0].code = 'OLD'
+        journals.flush()
+        journal_same_code = self.env['account.journal'].create([{
+            'name': 'Journal0',
+            'code': 'J0',
+            'type': 'general',
+        }])
+        moves = (
+            self.create_move(date='2010-01-01', journal=journal_same_code, name='J0/2010/00001')
+            + self.create_move(date='2010-01-01', journal=journal_same_code)
+            + self.create_move(date='2010-01-01', journal=journal_same_code)
+            + self.create_move(date='2010-01-01', journal=journals[0])
+        )._post()
+        self.assertEqual(
+            moves.mapped('name'),
+            ['J0/2010/00001', 'J0/2010/00002', 'J0/2010/00003', 'J0/2010/00003'],
+        )
+
+    def test_journal_override_sequence_regex(self):
+        """There is a possibility to override the regex and change the order of the paramters."""
+        self.create_move(date='2020-01-01', name='00000876-G 0002/2020')
+        next = self.create_move(date='2020-01-01')
+        next.action_post()
+        self.assertEqual(next.name, '00000876-G 0002/2021')  # Wait, I didn't want this!
+
+        next.button_draft()
+        next.name = False
+        next.journal_id.sequence_override_regex = r'^(?P<seq>\d*)(?P<suffix1>.*?)(?P<year>(\d{4})?)(?P<suffix2>)$'
+        next.action_post()
+        self.assertEqual(next.name, '00000877-G 0002/2020')  # Pfew, better!
+        next = self.create_move(date='2020-01-01')
+        next.action_post()
+        self.assertEqual(next.name, '00000878-G 0002/2020')
+
+        next = self.create_move(date='2017-05-02')
+        next.action_post()
+        self.assertEqual(next.name, '00000001-G 0002/2017')
+
+    def test_journal_sequence_ordering(self):
+        """Entries are correctly sorted when posting multiple at once."""
+        self.test_move.name = 'XMISC/2016/00001'
+        copies = reduce((lambda x, y: x+y), [
+            self.create_move(date=self.test_move.date)
+            for i in range(6)
+        ])
+
+        copies[0].date = '2019-03-05'
+        copies[1].date = '2019-03-06'
+        copies[2].date = '2019-03-07'
+        copies[3].date = '2019-03-04'
+        copies[4].date = '2019-03-05'
+        copies[5].date = '2019-03-05'
+        # that entry is actualy the first one of the period, so it already has a name
+        # set it to '/' so that it is recomputed at post to be ordered correctly.
+        copies[0].name = '/'
+        copies.action_post()
+
+        # Ordered by date
+        self.assertEqual(copies[0].name, 'XMISC/2019/00002')
+        self.assertEqual(copies[1].name, 'XMISC/2019/00005')
+        self.assertEqual(copies[2].name, 'XMISC/2019/00006')
+        self.assertEqual(copies[3].name, 'XMISC/2019/00001')
+        self.assertEqual(copies[4].name, 'XMISC/2019/00003')
+        self.assertEqual(copies[5].name, 'XMISC/2019/00004')
+
+        # Can't have twice the same name
+        with self.assertRaises(ValidationError):
+            copies[0].name = 'XMISC/2019/00001'
+
+        # Lets remove the order by date
+        copies[0].name = 'XMISC/2019/10001'
+        copies[1].name = 'XMISC/2019/10002'
+        copies[2].name = 'XMISC/2019/10003'
+        copies[3].name = 'XMISC/2019/10004'
+        copies[4].name = 'XMISC/2019/10005'
+        copies[5].name = 'XMISC/2019/10006'
+
+        copies[4].button_draft()
+        copies[4].with_context(force_delete=True).unlink()
+        copies[5].button_draft()
+
+        wizard = Form(self.env['account.resequence.wizard'].with_context(
+            active_ids=set(copies.ids) - set(copies[4].ids),
+            active_model='account.move'),
+        )
+
+        new_values = json.loads(wizard.new_values)
+        self.assertEqual(new_values[str(copies[0].id)]['new_by_date'], 'XMISC/2019/10002')
+        self.assertEqual(new_values[str(copies[0].id)]['new_by_name'], 'XMISC/2019/10001')
+
+        self.assertEqual(new_values[str(copies[1].id)]['new_by_date'], 'XMISC/2019/10004')
+        self.assertEqual(new_values[str(copies[1].id)]['new_by_name'], 'XMISC/2019/10002')
+
+        self.assertEqual(new_values[str(copies[2].id)]['new_by_date'], 'XMISC/2019/10005')
+        self.assertEqual(new_values[str(copies[2].id)]['new_by_name'], 'XMISC/2019/10003')
+
+        self.assertEqual(new_values[str(copies[3].id)]['new_by_date'], 'XMISC/2019/10001')
+        self.assertEqual(new_values[str(copies[3].id)]['new_by_name'], 'XMISC/2019/10004')
+
+        self.assertEqual(new_values[str(copies[5].id)]['new_by_date'], 'XMISC/2019/10003')
+        self.assertEqual(new_values[str(copies[5].id)]['new_by_name'], 'XMISC/2019/10005')
+
+        wizard.save().resequence()
+
+        self.assertEqual(copies[3].state, 'posted')
+        self.assertEqual(copies[5].name, 'XMISC/2019/10005')
+        self.assertEqual(copies[5].state, 'draft')
+
+    def test_sequence_get_more_specific(self):
+        """There is the ability to change the format (i.e. from yearly to montlhy)."""
+        def test_date(date, name):
+            test = self.create_move(date=date)
+            test.action_post()
+            self.assertEqual(test.name, name)
+
+        def set_sequence(date, name):
+            return self.create_move(date=date, name=name)._post()
+
+        # Start with a continuous sequence
+        self.test_move.name = 'MISC/00001'
+
+        # Change the prefix to reset every year starting in 2017
+        new_year = set_sequence(self.test_move.date + relativedelta(years=1), 'MISC/2017/00001')
+
+        # Change the prefix to reset every month starting in February 2017
+        new_month = set_sequence(new_year.date + relativedelta(months=1), 'MISC/2017/02/00001')
+
+        test_date(self.test_move.date, 'MISC/00002')  # Keep the old prefix in 2016
+        test_date(new_year.date, 'MISC/2017/00002')  # Keep the new prefix in 2017
+        test_date(new_month.date, 'MISC/2017/02/00002')  # Keep the new prefix in February 2017
+
+        # Change the prefix to never reset (again) year starting in 2018 (Please don't do that)
+        reset_never = set_sequence(self.test_move.date + relativedelta(years=2), 'MISC/00100')
+        test_date(reset_never.date, 'MISC/00101')  # Keep the new prefix in 2018
+
+    def test_sequence_concurency(self):
+        """Computing the same name in concurent transactions is not allowed."""
+        with self.env.registry.cursor() as cr0,\
+                self.env.registry.cursor() as cr1,\
+                self.env.registry.cursor() as cr2:
+            env0 = api.Environment(cr0, SUPERUSER_ID, {})
+            env1 = api.Environment(cr1, SUPERUSER_ID, {})
+            env2 = api.Environment(cr2, SUPERUSER_ID, {})
+
+            journal = env0['account.journal'].create({
+                'name': 'concurency_test',
+                'code': 'CT',
+                'type': 'general',
+            })
+            account = env0['account.account'].create({
+                'code': 'CT',
+                'name': 'CT',
+                'user_type_id': env0.ref('account.data_account_type_fixed_assets').id,
+            })
+            moves = env0['account.move'].create([{
+                'journal_id': journal.id,
+                'date': fields.Date.from_string('2016-01-01'),
+                'line_ids': [(0, 0, {'name': 'name', 'account_id': account.id})]
+            }] * 3)
+            moves.name = '/'
+            moves[0].action_post()
+            self.assertEqual(moves.mapped('name'), ['CT/2016/01/0001', '/', '/'])
+            env0.cr.commit()
+
+            # start the transactions here on cr2 to simulate concurency with cr1
+            env2.cr.execute('SELECT 1')
+
+            move = env1['account.move'].browse(moves[1].id)
+            move.action_post()
+            env1.cr.commit()
+
+            move = env2['account.move'].browse(moves[2].id)
+            with self.assertRaises(psycopg2.OperationalError), env2.cr.savepoint(), mute_logger('odoo.sql_db'):
+                move.action_post()
+
+            self.assertEqual(moves.mapped('name'), ['CT/2016/01/0001', 'CT/2016/01/0002', '/'])
+            moves.button_draft()
+            moves.posted_before = False
+            moves.unlink()
+            journal.unlink()
+            account.unlink()
+            env0.cr.commit()
diff --git a/addons/account/tests/test_settings.py b/addons/account/tests/test_settings.py
new file mode 100644
index 00000000..2aabe334
--- /dev/null
+++ b/addons/account/tests/test_settings.py
@@ -0,0 +1,60 @@
+# -*- coding: utf-8 -*-
+from odoo.addons.account.tests.common import AccountTestInvoicingCommon
+from odoo.tests import tagged
+
+
+@tagged('post_install', '-at_install')
+class TestSettings(AccountTestInvoicingCommon):
+
+    def test_switch_taxB2B_taxB2C(self):
+        """
+        Since having users both in the tax B2B and tax B2C groups raise,
+        modifications of the settings must be done in the right order;
+        otherwise it is impossible to change the settings.
+        """
+        # at each setting change, all users should be removed from one group and added to the other
+        # so picking an arbitrary witness should be equivalent to checking that everything worked.
+        config = self.env['res.config.settings'].create({})
+        self.switch_tax_settings(config)
+
+    def switch_tax_settings(self, config):
+        config.show_line_subtotals_tax_selection = "tax_excluded"
+        config._onchange_sale_tax()
+        config.flush()
+        config.execute()
+        self.assertEqual(self.env.user.has_group('account.group_show_line_subtotals_tax_excluded'), True)
+        self.assertEqual(self.env.user.has_group('account.group_show_line_subtotals_tax_included'), False)
+
+        config.show_line_subtotals_tax_selection = "tax_included"
+        config._onchange_sale_tax()
+        config.flush()
+        config.execute()
+        self.assertEqual(self.env.user.has_group('account.group_show_line_subtotals_tax_excluded'), False)
+        self.assertEqual(self.env.user.has_group('account.group_show_line_subtotals_tax_included'), True)
+
+        config.show_line_subtotals_tax_selection = "tax_excluded"
+        config._onchange_sale_tax()
+        config.flush()
+        config.execute()
+        self.assertEqual(self.env.user.has_group('account.group_show_line_subtotals_tax_excluded'), True)
+        self.assertEqual(self.env.user.has_group('account.group_show_line_subtotals_tax_included'), False)
+
+    def test_switch_taxB2B_taxB2C_multicompany(self):
+        """
+           Contrarily to the (apparently reasonable) assumption that adding users
+           to group and removing them was symmetrical, it may not be the case
+           if one is done in SQL and the other via the ORM.
+           Because the latter automatically takes into account record rules that
+           might make some users invisible.
+
+           This one is identical to the previous, except that we do the actions
+           with a non-superuser user, and in a new company with one user in common
+           with another company which has a different taxB2X setting.
+        """
+        user = self.env.ref('base.user_admin')
+        company = self.env['res.company'].create({'name': 'oobO'})
+        user.write({'company_ids': [(4, company.id)], 'company_id': company.id})
+        Settings = self.env['res.config.settings'].with_user(user.id)
+        config = Settings.create({})
+
+        self.switch_tax_settings(config)
diff --git a/addons/account/tests/test_tax.py b/addons/account/tests/test_tax.py
new file mode 100644
index 00000000..068031ce
--- /dev/null
+++ b/addons/account/tests/test_tax.py
@@ -0,0 +1,1075 @@
+# -*- coding: utf-8 -*-
+from odoo.addons.account.tests.common import AccountTestInvoicingCommon
+from odoo.tests import tagged
+
+
+@tagged('post_install', '-at_install')
+class TestTaxCommon(AccountTestInvoicingCommon):
+
+    @classmethod
+    def setUpClass(cls, chart_template_ref=None):
+        super().setUpClass(chart_template_ref=chart_template_ref)
+
+        # Setup another company having a rounding of 1.0.
+        cls.currency_data['currency'].rounding = 1.0
+        cls.currency_no_decimal = cls.currency_data['currency']
+        cls.company_data_2 = cls.setup_company_data('company_2', currency_id=cls.currency_no_decimal.id)
+        cls.env.user.company_id = cls.company_data['company']
+
+        cls.fixed_tax = cls.env['account.tax'].create({
+            'name': "Fixed tax",
+            'amount_type': 'fixed',
+            'amount': 10,
+            'sequence': 1,
+        })
+        cls.fixed_tax_bis = cls.env['account.tax'].create({
+            'name': "Fixed tax bis",
+            'amount_type': 'fixed',
+            'amount': 15,
+            'sequence': 2,
+        })
+        cls.percent_tax = cls.env['account.tax'].create({
+            'name': "Percent tax",
+            'amount_type': 'percent',
+            'amount': 10,
+            'sequence': 3,
+        })
+        cls.percent_tax_bis = cls.env['account.tax'].create({
+            'name': "Percent tax bis",
+            'amount_type': 'percent',
+            'amount': 10,
+            'sequence': 4,
+        })
+        cls.division_tax = cls.env['account.tax'].create({
+            'name': "Division tax",
+            'amount_type': 'division',
+            'amount': 10,
+            'sequence': 4,
+        })
+        cls.group_tax = cls.env['account.tax'].create({
+            'name': "Group tax",
+            'amount_type': 'group',
+            'amount': 0,
+            'sequence': 5,
+            'children_tax_ids': [
+                (4, cls.fixed_tax.id, 0),
+                (4, cls.percent_tax.id, 0)
+            ]
+        })
+        cls.group_tax_bis = cls.env['account.tax'].create({
+            'name': "Group tax bis",
+            'amount_type': 'group',
+            'amount': 0,
+            'sequence': 6,
+            'children_tax_ids': [
+                (4, cls.fixed_tax.id, 0),
+                (4, cls.percent_tax.id, 0)
+            ]
+        })
+        cls.group_tax_percent = cls.env['account.tax'].create({
+            'name': "Group tax percent",
+            'amount_type': 'group',
+            'amount': 0,
+            'sequence': 6,
+            'children_tax_ids': [
+                (4, cls.percent_tax.id, 0),
+                (4, cls.percent_tax_bis.id, 0)
+            ]
+        })
+        cls.group_of_group_tax = cls.env['account.tax'].create({
+            'name': "Group of group tax",
+            'amount_type': 'group',
+            'amount': 0,
+            'sequence': 7,
+            'children_tax_ids': [
+                (4, cls.group_tax.id, 0),
+                (4, cls.group_tax_bis.id, 0)
+            ]
+        })
+        cls.tax_with_no_account = cls.env['account.tax'].create({
+            'name': "Tax with no account",
+            'amount_type': 'fixed',
+            'amount': 0,
+            'sequence': 8,
+        })
+        some_account = cls.env['account.account'].search([], limit=1)
+        cls.tax_with_account = cls.env['account.tax'].create({
+            'name': "Tax with account",
+            'amount_type': 'fixed',
+            'amount': 0,
+            'sequence': 8,
+            'invoice_repartition_line_ids': [
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'base',
+                }),
+
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'tax',
+                    'account_id': some_account.id,
+                }),
+            ],
+            'refund_repartition_line_ids': [
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'base',
+                }),
+
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'tax',
+                    'account_id': some_account.id,
+                }),
+            ],
+        })
+
+        cls.tax_0_percent = cls.env['account.tax'].with_company(cls.company_data['company']).create({
+            'name': "test_0_percent",
+            'amount_type': 'percent',
+            'amount': 0,
+        })
+
+        cls.tax_5_percent = cls.env['account.tax'].with_company(cls.company_data['company']).create({
+            'name': "test_5_percent",
+            'amount_type': 'percent',
+            'amount': 5,
+        })
+
+        cls.tax_8_percent = cls.env['account.tax'].with_company(cls.company_data['company']).create({
+            'name': "test_8_percent",
+            'amount_type': 'percent',
+            'amount': 8,
+        })
+        cls.tax_12_percent = cls.env['account.tax'].with_company(cls.company_data['company']).create({
+            'name': "test_12_percent",
+            'amount_type': 'percent',
+            'amount': 12,
+        })
+
+        cls.tax_19_percent = cls.env['account.tax'].with_company(cls.company_data_2['company']).create({
+            'name': "test_19_percent",
+            'amount_type': 'percent',
+            'amount': 19,
+        })
+
+        cls.tax_21_percent = cls.env['account.tax'].with_company(cls.company_data['company']).create({
+            'name': "test_21_percent",
+            'amount_type': 'percent',
+            'amount': 19,
+        })
+
+        cls.tax_21_percent = cls.env['account.tax'].with_company(cls.company_data['company']).create({
+            'name': "test_rounding_methods_2",
+            'amount_type': 'percent',
+            'amount': 21,
+        })
+
+        cls.bank_journal = cls.company_data['default_journal_bank']
+        cls.bank_account = cls.bank_journal.default_account_id
+        cls.expense_account = cls.company_data['default_account_expense']
+
+    def _check_compute_all_results(self, total_included, total_excluded, taxes, res):
+        self.assertAlmostEqual(res['total_included'], total_included)
+        self.assertAlmostEqual(res['total_excluded'], total_excluded)
+        for i in range(0, len(taxes)):
+            self.assertAlmostEqual(res['taxes'][i]['base'], taxes[i][0])
+            self.assertAlmostEqual(res['taxes'][i]['amount'], taxes[i][1])
+
+
+@tagged('post_install', '-at_install')
+class TestTax(TestTaxCommon):
+
+    @classmethod
+    def setUpClass(cls):
+        super(TestTax, cls).setUpClass()
+
+    def test_tax_group_of_group_tax(self):
+        self.fixed_tax.include_base_amount = True
+        res = self.group_of_group_tax.compute_all(200.0)
+        self._check_compute_all_results(
+            263,    # 'total_included'
+            200,    # 'total_excluded'
+            [
+                # base , amount     | seq | amount | incl | incl_base
+                # ---------------------------------------------------
+                (200.0, 10.0),    # |  1  |    10  |      |     t
+                (210.0, 21.0),    # |  3  |    10% |      |
+                (210.0, 10.0),    # |  1  |    10  |      |     t
+                (220.0, 22.0),    # |  3  |    10% |      |
+                # ---------------------------------------------------
+            ],
+            res
+        )
+
+    def test_tax_group(self):
+        res = self.group_tax.compute_all(200.0)
+        self._check_compute_all_results(
+            230,    # 'total_included'
+            200,    # 'total_excluded'
+            [
+                # base , amount     | seq | amount | incl | incl_base
+                # ---------------------------------------------------
+                (200.0, 10.0),    # |  1  |    10  |      |
+                (200.0, 20.0),    # |  3  |    10% |      |
+                # ---------------------------------------------------
+            ],
+            res
+        )
+
+    def test_tax_group_percent(self):
+        res = self.group_tax_percent.with_context({'force_price_include':True}).compute_all(100.0)
+        self._check_compute_all_results(
+            100,    # 'total_included'
+            83.33,    # 'total_excluded'
+            [
+                # base , amount     | seq | amount | incl | incl_base
+                # ---------------------------------------------------
+                (83.33, 8.33),    # |  1  |    10% |      |
+                (83.33, 8.34),    # |  2  |    10% |      |
+                # ---------------------------------------------------
+            ],
+            res
+        )
+
+    def test_tax_percent_division(self):
+        self.division_tax.price_include = True
+        self.division_tax.include_base_amount = True
+        res_division = self.division_tax.compute_all(200.0)
+        self._check_compute_all_results(
+            200,    # 'total_included'
+            180,    # 'total_excluded'
+            [
+                # base , amount     | seq | amount | incl | incl_base
+                # ---------------------------------------------------
+                (180.0, 20.0),    # |  4  |    10/ |   t  |     t
+                # ---------------------------------------------------
+            ],
+            res_division
+        )
+        self.percent_tax.price_include = False
+        self.percent_tax.include_base_amount = False
+        res_percent = self.percent_tax.compute_all(100.0)
+        self._check_compute_all_results(
+            110,    # 'total_included'
+            100,    # 'total_excluded'
+            [
+                # base , amount     | seq | amount | incl | incl_base
+                # ---------------------------------------------------
+                (100.0, 10.0),    # |  3  |    10% |      |
+                # ---------------------------------------------------
+            ],
+            res_percent
+        )
+        self.division_tax.price_include = False
+        self.division_tax.include_base_amount = False
+        res_division = self.division_tax.compute_all(180.0)
+        self._check_compute_all_results(
+            200,    # 'total_included'
+            180,    # 'total_excluded'
+            [
+                # base, amount     | seq | amount | incl | incl_base
+                # ---------------------------------------------------
+                (180.0, 20.0),   # |  4  |    10/ |      |
+                # ---------------------------------------------------
+            ],
+            res_division
+        )
+        self.percent_tax.price_include = True
+        self.percent_tax.include_base_amount = True
+        res_percent = self.percent_tax.compute_all(110.0)
+        self._check_compute_all_results(
+            110,    # 'total_included'
+            100,    # 'total_excluded'
+            [
+                # base, amount     | seq | amount | incl | incl_base
+                # ---------------------------------------------------
+                (100.0, 10.0),   # |  3  |    10% |   t  |     t
+                # ---------------------------------------------------
+            ],
+            res_percent
+        )
+        self.percent_tax_bis.price_include = True
+        self.percent_tax_bis.include_base_amount = True
+        self.percent_tax_bis.amount = 21
+        res_percent = self.percent_tax_bis.compute_all(7.0)
+        self._check_compute_all_results(
+            7.0,   # 'total_included'
+            5.79,  # 'total_excluded'
+            [
+                # base , amount     | seq | amount | incl | incl_base
+                # ---------------------------------------------------
+                (5.79, 1.21),     # |  3  |    21% |   t  |     t
+                # ---------------------------------------------------
+            ],
+            res_percent
+        )
+
+    def test_tax_sequence_normalized_set(self):
+        self.division_tax.sequence = 1
+        self.fixed_tax.sequence = 2
+        self.percent_tax.sequence = 3
+        taxes_set = (self.group_tax | self.division_tax)
+        res = taxes_set.compute_all(200.0)
+        self._check_compute_all_results(
+            252.22,  # 'total_included'
+            200,     # 'total_excluded'
+            [
+                # base , amount     | seq | amount | incl | incl_base
+                # ---------------------------------------------------
+                (200.0, 22.22),   # |  1  |    10/ |      |
+                (200.0, 10.0),    # |  2  |    10  |      |
+                (200.0, 20.0),    # |  3  |    10% |      |
+                # ---------------------------------------------------
+            ],
+            res
+        )
+
+    def test_fixed_tax_include_base_amount(self):
+        self.fixed_tax.include_base_amount = True
+        res = self.group_tax.compute_all(200.0)
+        self._check_compute_all_results(
+            231,     # 'total_included'
+            200,     # 'total_excluded'
+            [
+                # base , amount     | seq | amount | incl | incl_base
+                # ---------------------------------------------------
+                (200.0, 10.0),    # |  1  |    10  |      |     t
+                (210.0, 21.0),    # |  3  |    10% |      |
+                # ---------------------------------------------------
+            ],
+            res
+        )
+
+        self.fixed_tax.price_include = True
+        self.fixed_tax.include_base_amount = False
+        res = self.fixed_tax.compute_all(100.0, quantity=2.0)
+        self._check_compute_all_results(
+            200,     # 'total_included'
+            180,     # 'total_excluded'
+            [
+                # base , amount     | seq | amount | incl | incl_base
+                # ---------------------------------------------------
+                (180.0, 20.0),    # |  1  |    20  |      |     t
+                # ---------------------------------------------------
+            ],
+            res
+        )
+
+    def test_percent_tax_include_base_amount(self):
+        self.percent_tax.price_include = True
+        self.percent_tax.amount = 21.0
+        res = self.percent_tax.compute_all(7.0)
+        self._check_compute_all_results(
+            7.0,      # 'total_included'
+            5.79,     # 'total_excluded'
+            [
+                # base , amount     | seq | amount | incl | incl_base
+                # ---------------------------------------------------
+                (5.79, 1.21),     # |  3  |    21% |   t  |
+                # ---------------------------------------------------
+            ],
+            res
+        )
+
+        self.percent_tax.price_include = True
+        self.percent_tax.amount = 20.0
+        res = self.percent_tax.compute_all(399.99)
+        self._check_compute_all_results(
+            399.99,     # 'total_included'
+            333.33,     # 'total_excluded'
+            [
+                # base , amount     | seq | amount | incl | incl_base
+                # ---------------------------------------------------
+                (333.33, 66.66),  # |  3  |    20% |   t  |
+                # ---------------------------------------------------
+            ],
+            res
+        )
+
+    def test_tax_decimals(self):
+        """Test the rounding of taxes up to 6 decimals (maximum decimals places allowed for currencies)"""
+        self.env.user.company_id.currency_id.rounding = 0.000001
+
+        self.percent_tax.price_include = True
+        self.percent_tax.amount = 21.0
+        res = self.percent_tax.compute_all(7.0)
+        self._check_compute_all_results(
+            7.0,          # 'total_included'
+            5.785124,     # 'total_excluded'
+            [
+                # base , amount          | seq | amount | incl | incl_base
+                # --------------------------------------------------------
+                (5.785124, 1.214876),  # |  3  |    21% |   t  |
+                # --------------------------------------------------------
+            ],
+            res
+        )
+
+        self.percent_tax.price_include = True
+        self.percent_tax.amount = 20.0
+        res = self.percent_tax.compute_all(399.999999)
+        self._check_compute_all_results(
+            399.999999,     # 'total_included'
+            333.333333,     # 'total_excluded'
+            [
+                # base , amount             | seq | amount | incl | incl_base
+                # -----------------------------------------------------------
+                (333.333333, 66.666666),  # |  3  |    20% |   t  |
+                # -----------------------------------------------------------
+            ],
+            res
+        )
+
+    def test_advanced_taxes_computation_0(self):
+        '''Test more advanced taxes computation (see issue 34471).'''
+        tax_1 = self.env['account.tax'].create({
+            'name': 'test_advanced_taxes_computation_0_1',
+            'amount_type': 'percent',
+            'amount': 10,
+            'price_include': True,
+            'include_base_amount': True,
+            'sequence': 1,
+            'invoice_repartition_line_ids': [
+                (0, 0, {'repartition_type': 'base', 'factor_percent': 100.0}),
+                (0, 0, {'repartition_type': 'tax', 'factor_percent': 50.0}),
+                (0, 0, {'repartition_type': 'tax', 'factor_percent': 50.0}),
+            ],
+            'refund_repartition_line_ids': [
+                (0, 0, {'repartition_type': 'base', 'factor_percent': 100.0}),
+                (0, 0, {'repartition_type': 'tax', 'factor_percent': 50.0}),
+                (0, 0, {'repartition_type': 'tax', 'factor_percent': 50.0}),
+            ],
+        })
+        tax_2 = self.env['account.tax'].create({
+            'name': 'test_advanced_taxes_computation_0_2',
+            'amount_type': 'percent',
+            'amount': 10,
+            'sequence': 2,
+            'invoice_repartition_line_ids': [
+                (0, 0, {'repartition_type': 'base', 'factor_percent': 100.0}),
+                (0, 0, {'repartition_type': 'tax', 'factor_percent': 50.0}),
+                (0, 0, {'repartition_type': 'tax', 'factor_percent': 50.0}),
+            ],
+            'refund_repartition_line_ids': [
+                (0, 0, {'repartition_type': 'base', 'factor_percent': 100.0}),
+                (0, 0, {'repartition_type': 'tax', 'factor_percent': 50.0}),
+                (0, 0, {'repartition_type': 'tax', 'factor_percent': 50.0}),
+            ],
+        })
+        tax_3 = self.env['account.tax'].create({
+            'name': 'test_advanced_taxes_computation_0_3',
+            'amount_type': 'percent',
+            'amount': 10,
+            'price_include': True,
+            'sequence': 3,
+            'invoice_repartition_line_ids': [
+                (0, 0, {'repartition_type': 'base', 'factor_percent': 100.0}),
+                (0, 0, {'repartition_type': 'tax', 'factor_percent': 50.0}),
+                (0, 0, {'repartition_type': 'tax', 'factor_percent': 50.0}),
+            ],
+            'refund_repartition_line_ids': [
+                (0, 0, {'repartition_type': 'base', 'factor_percent': 100.0}),
+                (0, 0, {'repartition_type': 'tax', 'factor_percent': 50.0}),
+                (0, 0, {'repartition_type': 'tax', 'factor_percent': 50.0}),
+            ],
+        })
+        tax_4 = self.env['account.tax'].create({
+            'name': 'test_advanced_taxes_computation_0_4',
+            'amount_type': 'percent',
+            'amount': 10,
+            'sequence': 4,
+            'invoice_repartition_line_ids': [
+                (0, 0, {'repartition_type': 'base', 'factor_percent': 100.0}),
+                (0, 0, {'repartition_type': 'tax', 'factor_percent': 50.0}),
+                (0, 0, {'repartition_type': 'tax', 'factor_percent': 50.0}),
+            ],
+            'refund_repartition_line_ids': [
+                (0, 0, {'repartition_type': 'base', 'factor_percent': 100.0}),
+                (0, 0, {'repartition_type': 'tax', 'factor_percent': 50.0}),
+                (0, 0, {'repartition_type': 'tax', 'factor_percent': 50.0}),
+            ],
+        })
+        tax_5 = self.env['account.tax'].create({
+            'name': 'test_advanced_taxes_computation_0_5',
+            'amount_type': 'percent',
+            'amount': 10,
+            'price_include': True,
+            'sequence': 5,
+            'invoice_repartition_line_ids': [
+                (0, 0, {'repartition_type': 'base', 'factor_percent': 100.0}),
+                (0, 0, {'repartition_type': 'tax', 'factor_percent': 50.0}),
+                (0, 0, {'repartition_type': 'tax', 'factor_percent': 50.0}),
+            ],
+            'refund_repartition_line_ids': [
+                (0, 0, {'repartition_type': 'base', 'factor_percent': 100.0}),
+                (0, 0, {'repartition_type': 'tax', 'factor_percent': 50.0}),
+                (0, 0, {'repartition_type': 'tax', 'factor_percent': 50.0}),
+            ],
+        })
+        taxes = tax_1 + tax_2 + tax_3 + tax_4 + tax_5
+
+        # Test with positive amount.
+        self._check_compute_all_results(
+            154,     # 'total_included'
+            100,     # 'total_excluded'
+            [
+                # base , amount     | seq | amount | incl | incl_base
+                # ---------------------------------------------------
+                (100.0, 5.0),     # |  1  |    10% |   t  |     t
+                (100.0, 5.0),     # |  1  |    10% |   t  |     t
+                (110.0, 5.5),     # |  2  |    10% |      |
+                (110.0, 5.5),     # |  2  |    10% |      |
+                (110.0, 5.5),     # |  3  |    10% |   t  |
+                (110.0, 5.5),     # |  3  |    10% |   t  |
+                (110.0, 5.5),     # |  4  |    10% |      |
+                (110.0, 5.5),     # |  4  |    10% |      |
+                (110.0, 5.5),     # |  5  |    10% |   t  |
+                (110.0, 5.5),     # |  5  |    10% |   t  |
+                # ---------------------------------------------------
+            ],
+            taxes.compute_all(132.0)
+        )
+
+        # Test with negative amount.
+        self._check_compute_all_results(
+            -154,    # 'total_included'
+            -100,    # 'total_excluded'
+            [
+                # base , amount     | seq | amount | incl | incl_base
+                # ---------------------------------------------------
+                (-100.0, -5.0),   # |  1  |    10% |   t  |     t
+                (-100.0, -5.0),   # |  1  |    10% |   t  |     t
+                (-110.0, -5.5),   # |  2  |    10% |      |
+                (-110.0, -5.5),   # |  2  |    10% |      |
+                (-110.0, -5.5),   # |  3  |    10% |   t  |
+                (-110.0, -5.5),   # |  3  |    10% |   t  |
+                (-110.0, -5.5),   # |  4  |    10% |      |
+                (-110.0, -5.5),   # |  4  |    10% |      |
+                (-110.0, -5.5),   # |  5  |    10% |   t  |
+                (-110.0, -5.5),   # |  5  |    10% |   t  |
+                # ---------------------------------------------------
+            ],
+            taxes.compute_all(-132.0)
+        )
+
+    def test_intracomm_taxes_computation_0(self):
+        ''' Test usage of intracomm taxes having e.g.+100%, -100% as repartition lines. '''
+        intracomm_tax = self.env['account.tax'].create({
+            'name': 'test_intracomm_taxes_computation_0_1',
+            'amount_type': 'percent',
+            'amount': 21,
+            'invoice_repartition_line_ids': [
+                (0, 0, {'repartition_type': 'base', 'factor_percent': 100.0}),
+                (0, 0, {'repartition_type': 'tax', 'factor_percent': 100.0}),
+                (0, 0, {'repartition_type': 'tax', 'factor_percent': -100.0}),
+            ],
+            'refund_repartition_line_ids': [
+                (0, 0, {'repartition_type': 'base', 'factor_percent': 100.0}),
+                (0, 0, {'repartition_type': 'tax', 'factor_percent': 100.0}),
+                (0, 0, {'repartition_type': 'tax', 'factor_percent': -100.0}),
+            ],
+        })
+
+        # Test with positive amount.
+        self._check_compute_all_results(
+            100,     # 'total_included'
+            100,     # 'total_excluded'
+            [
+                # base , amount
+                # ---------------
+                (100.0, 21.0),
+                (100.0, -21.0),
+                # ---------------
+            ],
+            intracomm_tax.compute_all(100.0)
+        )
+
+        # Test with negative amount.
+        self._check_compute_all_results(
+            -100,    # 'total_included'
+            -100,    # 'total_excluded'
+            [
+                # base , amount
+                # ---------------
+                (-100.0, -21.0),
+                (-100.0, 21.0),
+                # ---------------
+            ],
+            intracomm_tax.compute_all(-100.0)
+        )
+
+    def test_rounding_issues_0(self):
+        ''' Test taxes having a complex setup of repartition lines. '''
+        tax = self.env['account.tax'].create({
+            'name': 'test_rounding_issues_0',
+            'amount_type': 'percent',
+            'amount': 3,
+            'invoice_repartition_line_ids': [
+                (0, 0, {'repartition_type': 'base', 'factor_percent': 100.0}),
+                (0, 0, {'repartition_type': 'tax', 'factor_percent': 50.0}),
+                (0, 0, {'repartition_type': 'tax', 'factor_percent': 50.0}),
+                (0, 0, {'repartition_type': 'tax', 'factor_percent': 50.0}),
+                (0, 0, {'repartition_type': 'tax', 'factor_percent': 50.0}),
+                (0, 0, {'repartition_type': 'tax', 'factor_percent': 50.0}),
+                (0, 0, {'repartition_type': 'tax', 'factor_percent': 50.0}),
+            ],
+            'refund_repartition_line_ids': [
+                (0, 0, {'repartition_type': 'base', 'factor_percent': 100.0}),
+                (0, 0, {'repartition_type': 'tax', 'factor_percent': 50.0}),
+                (0, 0, {'repartition_type': 'tax', 'factor_percent': 50.0}),
+                (0, 0, {'repartition_type': 'tax', 'factor_percent': 50.0}),
+                (0, 0, {'repartition_type': 'tax', 'factor_percent': 50.0}),
+                (0, 0, {'repartition_type': 'tax', 'factor_percent': 50.0}),
+                (0, 0, {'repartition_type': 'tax', 'factor_percent': 50.0}),
+            ],
+        })
+
+        # Test with positive amount.
+        self._check_compute_all_results(
+            1.09,   # 'total_included'
+            1,      # 'total_excluded'
+            [
+                # base , amount
+                # ---------------
+                (1.0, 0.01),
+                (1.0, 0.01),
+                (1.0, 0.01),
+                (1.0, 0.02),
+                (1.0, 0.02),
+                (1.0, 0.02),
+                # ---------------
+            ],
+            tax.compute_all(1.0)
+        )
+
+        # Test with negative amount.
+        self._check_compute_all_results(
+            -1.09,  # 'total_included'
+            -1,     # 'total_excluded'
+            [
+                # base , amount
+                # ---------------
+                (-1.0, -0.01),
+                (-1.0, -0.01),
+                (-1.0, -0.01),
+                (-1.0, -0.02),
+                (-1.0, -0.02),
+                (-1.0, -0.02),
+                # ---------------
+            ],
+            tax.compute_all(-1.0)
+        )
+
+    def test_rounding_issues_1(self):
+        ''' Test taxes having a complex setup of repartition lines. '''
+        tax = self.env['account.tax'].create({
+            'name': 'test_advanced_taxes_repartition_lines_computation_1',
+            'amount_type': 'percent',
+            'amount': 3,
+            'invoice_repartition_line_ids': [
+                (0, 0, {'repartition_type': 'base', 'factor_percent': 100.0}),
+                (0, 0, {'repartition_type': 'tax', 'factor_percent': 50.0}),
+                (0, 0, {'repartition_type': 'tax', 'factor_percent': -50.0}),
+                (0, 0, {'repartition_type': 'tax', 'factor_percent': 25.0}),
+                (0, 0, {'repartition_type': 'tax', 'factor_percent': 25.0}),
+                (0, 0, {'repartition_type': 'tax', 'factor_percent': -25.0}),
+                (0, 0, {'repartition_type': 'tax', 'factor_percent': -25.0}),
+            ],
+            'refund_repartition_line_ids': [
+                (0, 0, {'repartition_type': 'base', 'factor_percent': 100.0}),
+                (0, 0, {'repartition_type': 'tax', 'factor_percent': 50.0}),
+                (0, 0, {'repartition_type': 'tax', 'factor_percent': -50.0}),
+                (0, 0, {'repartition_type': 'tax', 'factor_percent': 25.0}),
+                (0, 0, {'repartition_type': 'tax', 'factor_percent': 25.0}),
+                (0, 0, {'repartition_type': 'tax', 'factor_percent': -25.0}),
+                (0, 0, {'repartition_type': 'tax', 'factor_percent': -25.0}),
+            ],
+        })
+
+        # Test with positive amount.
+        self._check_compute_all_results(
+            1,      # 'total_included'
+            1,      # 'total_excluded'
+            [
+                # base , amount
+                # ---------------
+                (1.0, 0.02),
+                (1.0, -0.02),
+                (1.0, 0.01),
+                (1.0, 0.01),
+                (1.0, -0.01),
+                (1.0, -0.01),
+                # ---------------
+            ],
+            tax.compute_all(1.0)
+        )
+
+        # Test with negative amount.
+        self._check_compute_all_results(
+            -1,     # 'total_included'
+            -1,     # 'total_excluded'
+            [
+                # base , amount
+                # ---------------
+                (-1.0, -0.02),
+                (-1.0, 0.02),
+                (-1.0, -0.01),
+                (-1.0, -0.01),
+                (-1.0, 0.01),
+                (-1.0, 0.01),
+                # ---------------
+            ],
+            tax.compute_all(-1.0)
+        )
+
+    def test_rounding_tax_excluded_round_per_line_01(self):
+        ''' Test the rounding of a 19% price excluded tax in an invoice having 22689 and 9176 as lines.
+        The decimal precision is set to zero.
+        The computation must be similar to round(22689 * 0.19) + round(9176 * 0.19).
+        '''
+        self.tax_19_percent.company_id.currency_id.rounding = 1.0
+        self.tax_19_percent.company_id.tax_calculation_rounding_method = 'round_per_line'
+
+        res1 = self.tax_19_percent.compute_all(22689)
+        self._check_compute_all_results(
+            27000,      # 'total_included'
+            22689,      # 'total_excluded'
+            [
+                # base, amount
+                # ---------------
+                (22689, 4311),
+                # ---------------
+            ],
+            res1
+        )
+
+        res2 = self.tax_19_percent.compute_all(9176)
+        self._check_compute_all_results(
+            10919,      # 'total_included'
+            9176,       # 'total_excluded'
+            [
+                # base , amount
+                # ---------------
+                (9176,  1743),
+                # ---------------
+            ],
+            res2
+        )
+
+    def test_rounding_tax_excluded_round_globally(self):
+        ''' Test the rounding of a 19% price excluded tax in an invoice having 22689 and 9176 as lines.
+        The decimal precision is set to zero.
+        The computation must be similar to round((22689 + 9176) * 0.19).
+        '''
+        self.tax_19_percent.company_id.tax_calculation_rounding_method = 'round_globally'
+
+        res1 = self.tax_19_percent.compute_all(22689)
+        self._check_compute_all_results(
+            27000,      # 'total_included'
+            22689,      # 'total_excluded'
+            [
+                # base, amount
+                # ---------------
+                (22689, 4310.91),
+                # ---------------
+            ],
+            res1
+        )
+
+        res2 = self.tax_19_percent.compute_all(9176)
+        self._check_compute_all_results(
+            10919,      # 'total_included'
+            9176,       # 'total_excluded'
+            [
+                # base , amount
+                # ---------------
+                (9176,  1743.44),
+                # ---------------
+            ],
+            res2
+        )
+
+    def test_rounding_tax_included_round_per_line_01(self):
+        ''' Test the rounding of a 19% price included tax in an invoice having 27000 and 10920 as lines.
+        The decimal precision is set to zero.
+        The computation must be similar to round(27000 / 1.19) + round(10920 / 1.19).
+        '''
+        self.tax_19_percent.price_include = True
+        self.tax_19_percent.company_id.currency_id.rounding = 1.0
+        self.tax_19_percent.company_id.tax_calculation_rounding_method = 'round_per_line'
+
+        res1 = self.tax_19_percent.compute_all(27000)
+        self._check_compute_all_results(
+            27000,      # 'total_included'
+            22689,      # 'total_excluded'
+            [
+                # base , amount
+                # ---------------
+                (22689, 4311),
+                # ---------------
+            ],
+            res1
+        )
+
+        res2 = self.tax_19_percent.compute_all(10920)
+        self._check_compute_all_results(
+            10920,      # 'total_included'
+            9176,       # 'total_excluded'
+            [
+                # base , amount
+                # ---------------
+                (9176,  1744),
+                # ---------------
+            ],
+            res2
+        )
+
+    def test_rounding_tax_included_round_per_line_02(self):
+        ''' Test the rounding of a 12% price included tax in an invoice having 52.50 as line.
+        The decimal precision is set to 2.
+        '''
+        self.tax_12_percent.price_include = True
+        self.tax_12_percent.company_id.currency_id.rounding = 0.01
+
+        res1 = self.tax_12_percent.compute_all(52.50)
+        self._check_compute_all_results(
+            52.50,      # 'total_included'
+            46.88,      # 'total_excluded'
+            [
+                # base , amount
+                # -------------
+                (46.88, 5.62),
+                # -------------
+            ],
+            res1
+        )
+
+    def test_rounding_tax_included_round_per_line_03(self):
+        ''' Test the rounding of a 8% and 0% price included tax in an invoice having 8 * 15.55 as line.
+        The decimal precision is set to 2.
+        '''
+        self.tax_0_percent.company_id.currency_id.rounding = 0.01
+        self.tax_0_percent.price_include = True
+        self.tax_8_percent.price_include = True
+
+        self.group_tax.children_tax_ids = [(6, 0, self.tax_0_percent.ids)]
+        self.group_tax_bis.children_tax_ids = [(6, 0, self.tax_8_percent.ids)]
+
+        res1 = (self.tax_8_percent | self.tax_0_percent).compute_all(15.55, quantity=8.0)
+        self._check_compute_all_results(
+            124.40,      # 'total_included'
+            115.19,      # 'total_excluded'
+            [
+                # base , amount
+                # -------------
+                (115.19, 9.21),
+                (115.19, 0.00),
+                # -------------
+            ],
+            res1
+        )
+
+        res2 = (self.tax_0_percent | self.tax_8_percent).compute_all(15.55, quantity=8.0)
+        self._check_compute_all_results(
+            124.40,      # 'total_included'
+            115.19,      # 'total_excluded'
+            [
+                # base , amount
+                # -------------
+                (115.19, 0.00),
+                (115.19, 9.21),
+                # -------------
+            ],
+            res2
+        )
+
+    def test_rounding_tax_included_round_per_line_04(self):
+        ''' Test the rounding of a 5% price included tax.
+        The decimal precision is set to 0.05.
+        '''
+        self.tax_5_percent.price_include = True
+        self.tax_5_percent.company_id.currency_id.rounding = 0.05
+        self.tax_5_percent.company_id.tax_calculation_rounding_method = 'round_per_line'
+
+        res1 = self.tax_5_percent.compute_all(5)
+        self._check_compute_all_results(
+            5,      # 'total_included'
+            4.75,      # 'total_excluded'
+            [
+                # base , amount
+                # ---------------
+                (4.75, 0.25),
+                # ---------------
+            ],
+            res1
+        )
+
+        res2 = self.tax_5_percent.compute_all(10)
+        self._check_compute_all_results(
+            10,      # 'total_included'
+            9.5,      # 'total_excluded'
+            [
+                # base , amount
+                # ---------------
+                (9.5, 0.5),
+                # ---------------
+            ],
+            res2
+        )
+
+        res3 = self.tax_5_percent.compute_all(50)
+        self._check_compute_all_results(
+            50,      # 'total_included'
+            47.6,      # 'total_excluded'
+            [
+                # base , amount
+                # ---------------
+                (47.6, 2.4),
+                # ---------------
+            ],
+            res3
+        )
+
+    def test_rounding_tax_included_round_globally_01(self):
+        ''' Test the rounding of a 19% price included tax in an invoice having 27000 and 10920 as lines.
+        The decimal precision is set to zero.
+        The computation must be similar to round((27000 + 10920) / 1.19).
+        '''
+        self.tax_19_percent.price_include = True
+        self.tax_19_percent.company_id.tax_calculation_rounding_method = 'round_globally'
+
+        res1 = self.tax_19_percent.compute_all(27000)
+        self._check_compute_all_results(
+            27000,      # 'total_included'
+            22689,      # 'total_excluded'
+            [
+                # base , amount
+                # ---------------
+                (22689, 4311),
+                # ---------------
+            ],
+            res1
+        )
+
+        res2 = self.tax_19_percent.compute_all(10920)
+        self._check_compute_all_results(
+            10920,      # 'total_included'
+            9176,       # 'total_excluded'
+            [
+                # base , amount
+                # ---------------
+                (9176,  1744),
+                # ---------------
+            ],
+            res2
+        )
+
+    def test_rounding_tax_included_round_globally_02(self):
+        ''' Test the rounding of a 21% price included tax in an invoice having 11.90 and 2.80 as lines.
+        The decimal precision is set to 2.
+        '''
+        self.tax_21_percent.price_include = True
+        self.tax_21_percent.company_id.currency_id.rounding = 0.01
+        self.tax_21_percent.company_id.tax_calculation_rounding_method = 'round_globally'
+
+        res1 = self.tax_21_percent.compute_all(11.90)
+        self._check_compute_all_results(
+            11.90,      # 'total_included'
+            9.83,       # 'total_excluded'
+            [
+                # base , amount
+                # ---------------
+                (9.83, 2.07),
+                # ---------------
+            ],
+            res1
+        )
+
+        res2 = self.tax_21_percent.compute_all(2.80)
+        self._check_compute_all_results(
+            2.80,      # 'total_included'
+            2.31,      # 'total_excluded'
+            [
+                # base , amount
+                # ---------------
+                (2.31,  0.49),
+                # ---------------
+            ],
+            res2
+        )
+
+    def test_rounding_tax_included_round_globally_03(self):
+        ''' Test the rounding of a 5% price included tax.
+        The decimal precision is set to 0.05.
+        '''
+        self.tax_5_percent.price_include = True
+        self.tax_5_percent.company_id.currency_id.rounding = 0.05
+        self.tax_5_percent.company_id.tax_calculation_rounding_method = 'round_globally'
+
+        res1 = self.tax_5_percent.compute_all(5)
+        self._check_compute_all_results(
+            5,      # 'total_included'
+            4.75,      # 'total_excluded'
+            [
+                # base , amount
+                # ---------------
+                (4.75, 0.25),
+                # ---------------
+            ],
+            res1
+        )
+
+        res2 = self.tax_5_percent.compute_all(10)
+        self._check_compute_all_results(
+            10,      # 'total_included'
+            9.5,      # 'total_excluded'
+            [
+                # base , amount
+                # ---------------
+                (9.50, 0.50),
+                # ---------------
+            ],
+            res2
+        )
+
+        res3 = self.tax_5_percent.compute_all(50)
+        self._check_compute_all_results(
+            50,      # 'total_included'
+            47.6,      # 'total_excluded'
+            [
+                # base , amount
+                # ---------------
+                (47.60, 2.40),
+                # ---------------
+            ],
+            res3
+        )
+
+    def test_mixing_price_included_excluded_with_affect_base(self):
+        tax_10_fix = self.env['account.tax'].create({
+            'name': "tax_10_fix",
+            'amount_type': 'fixed',
+            'amount': 10.0,
+            'include_base_amount': True,
+        })
+        tax_21 = self.env['account.tax'].create({
+            'name': "tax_21",
+            'amount_type': 'percent',
+            'amount': 21.0,
+            'price_include': True,
+            'include_base_amount': True,
+        })
+
+        self._check_compute_all_results(
+            1222.1,     # 'total_included'
+            1000.0,     # 'total_excluded'
+            [
+                # base , amount
+                # ---------------
+                (1000.0, 10.0),
+                (1010.0, 212.1),
+                # ---------------
+            ],
+            (tax_10_fix + tax_21).compute_all(1210),
+        )
diff --git a/addons/account/tests/test_tax_report.py b/addons/account/tests/test_tax_report.py
new file mode 100644
index 00000000..23014084
--- /dev/null
+++ b/addons/account/tests/test_tax_report.py
@@ -0,0 +1,285 @@
+# -*- coding: utf-8 -*-
+from odoo.addons.account.tests.common import AccountTestInvoicingCommon
+from odoo.tests import tagged
+
+
+@tagged('post_install', '-at_install')
+class TaxReportTest(AccountTestInvoicingCommon):
+
+    @classmethod
+    def setUpClass(cls, chart_template_ref=None):
+        super().setUpClass(chart_template_ref=chart_template_ref)
+        cls.test_country_1 = cls.env['res.country'].create({
+            'name': "The Old World",
+            'code': 'YY',
+        })
+
+        cls.test_country_2 = cls.env['res.country'].create({
+            'name': "The Principality of Zeon",
+            'code': 'ZZ',
+        })
+        cls.test_country_3 = cls.env['res.country'].create({
+            'name': "Alagaësia",
+            'code': 'QQ',
+        })
+
+        cls.tax_report_1 = cls.env['account.tax.report'].create({
+            'name': "Tax report 1",
+            'country_id': cls.test_country_1.id,
+        })
+
+        cls.tax_report_line_1_1 = cls.env['account.tax.report.line'].create({
+            'name': "[01] Line 01",
+            'tag_name': '01',
+            'report_id': cls.tax_report_1.id,
+            'sequence': 2,
+        })
+
+        cls.tax_report_line_1_2 = cls.env['account.tax.report.line'].create({
+            'name': "[01] Line 02",
+            'tag_name': '02',
+            'report_id': cls.tax_report_1.id,
+            'sequence': 3,
+        })
+
+        cls.tax_report_line_1_3 = cls.env['account.tax.report.line'].create({
+            'name': "[03] Line 03",
+            'tag_name': '03',
+            'report_id': cls.tax_report_1.id,
+            'sequence': 4,
+        })
+
+        cls.tax_report_line_1_4 = cls.env['account.tax.report.line'].create({
+            'name': "[04] Line 04",
+            'report_id': cls.tax_report_1.id,
+            'sequence': 5,
+        })
+
+        cls.tax_report_line_1_5 = cls.env['account.tax.report.line'].create({
+            'name': "[05] Line 05",
+            'report_id': cls.tax_report_1.id,
+            'sequence': 6,
+        })
+
+        cls.tax_report_line_1_55 = cls.env['account.tax.report.line'].create({
+            'name': "[55] Line 55",
+            'tag_name': '55',
+            'report_id': cls.tax_report_1.id,
+            'sequence': 7,
+        })
+
+        cls.tax_report_line_1_6 = cls.env['account.tax.report.line'].create({
+            'name': "[100] Line 100",
+            'tag_name': '100',
+            'report_id': cls.tax_report_1.id,
+            'sequence': 8,
+        })
+
+        cls.tax_report_2 = cls.env['account.tax.report'].create({
+            'name': "Tax report 2",
+            'country_id': cls.test_country_1.id,
+        })
+
+        cls.tax_report_line_2_1 = cls.env['account.tax.report.line'].create({
+            'name': "[01] Line 01, but in report 2",
+            'tag_name': '01',
+            'report_id': cls.tax_report_2.id,
+            'sequence': 1,
+        })
+
+        cls.tax_report_line_2_2 = cls.env['account.tax.report.line'].create({
+            'name': "[02] Line 02, but in report 2",
+            'report_id': cls.tax_report_2.id,
+            'sequence': 2,
+        })
+
+        cls.tax_report_line_2_42 = cls.env['account.tax.report.line'].create({
+            'name': "[42] Line 42",
+            'tag_name': '42',
+            'report_id': cls.tax_report_2.id,
+            'sequence': 3,
+        })
+
+        cls.tax_report_line_2_6 = cls.env['account.tax.report.line'].create({
+            'name': "[100] Line 100",
+            'tag_name': '100',
+            'report_id': cls.tax_report_2.id,
+            'sequence': 4,
+        })
+
+    def _get_tax_tags(self, tag_name=None):
+        domain = [('country_id', '=', self.test_country_1.id), ('applicability', '=', 'taxes')]
+        if tag_name:
+            domain.append(('name', 'like', '_' + tag_name ))
+        return self.env['account.account.tag'].search(domain)
+
+    def test_write_add_tagname(self):
+        """ Adding a tag_name to a line without any should create new tags.
+        """
+        tags_before = self._get_tax_tags()
+        self.tax_report_line_2_2.tag_name = 'tournicoti'
+        tags_after = self._get_tax_tags()
+
+        self.assertEqual(len(tags_after), len(tags_before) + 2, "Two tags should have been created, +tournicoti and -tournicoti.")
+
+    def test_write_single_line_tagname(self):
+        """ Writing on the tag_name of a line with a non-null tag_name used in
+        no other line should overwrite the name of the existing tags.
+        """
+        start_tags = self._get_tax_tags()
+        original_tag_name = self.tax_report_line_1_55.tag_name
+        original_tags = self.tax_report_line_1_55.tag_ids
+        self.tax_report_line_1_55.tag_name = 'Mille sabords !'
+
+        self.assertEqual(len(self._get_tax_tags(original_tag_name)), 0, "The original tag name of the line should not correspond to any tag anymore.")
+        self.assertEqual(original_tags, self.tax_report_line_1_55.tag_ids, "The tax report line should still be linked to the same tags.")
+        self.assertEqual(len(self._get_tax_tags()), len(start_tags), "No new tag should have been created.")
+
+    def test_write_single_line_remove_tagname(self):
+        """ Setting None as the tag_name of a line with a non-null tag_name used
+        in a unique line should delete the tags, also removing all the references to it
+        from tax repartition lines and account move lines
+        """
+
+        test_tax = self.env['account.tax'].create({
+            'name': "Test tax",
+            'amount_type': 'percent',
+            'amount': 25,
+            'type_tax_use': 'sale',
+            'invoice_repartition_line_ids': [
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'base',
+                }),
+
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'tax',
+                    'tag_ids': [(6, 0, self.tax_report_line_1_55.tag_ids[0].ids)],
+                }),
+            ],
+            'refund_repartition_line_ids': [
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'base',
+                }),
+
+                (0,0, {
+                    'factor_percent': 100,
+                    'repartition_type': 'tax',
+                }),
+            ],
+        })
+
+        test_invoice = self.env['account.move'].create({
+            'move_type': 'out_invoice',
+            'partner_id': self.partner_a.id,
+            'date': '1992-12-22',
+            'invoice_line_ids': [
+                (0, 0, {'quantity': 1, 'price_unit': 42, 'tax_ids': [(6, 0, test_tax.ids)]}),
+            ],
+        })
+        test_invoice.action_post()
+
+        self.assertTrue(any(line.tax_tag_ids == self.tax_report_line_1_55.tag_ids[0] for line in test_invoice.line_ids), "The test invoice should contain a tax line with tag 55")
+        tag_name_before = self.tax_report_line_1_55.tag_name
+        tag_nber_before = len(self._get_tax_tags())
+        self.tax_report_line_1_55.tag_name = None
+        self.assertFalse(self.tax_report_line_1_55.tag_name, "The tag name for line 55 should now be None")
+        self.assertEqual(len(self._get_tax_tags(tag_name_before)), 0, "None of the original tags for this line should be left after setting tag_name to None if no other line was using this tag_name.")
+        self.assertEqual(len(self._get_tax_tags()), tag_nber_before - 2, "No new tag should have been created, and the two that were assigned to the report line should have been removed.")
+        self.assertFalse(test_tax.mapped('invoice_repartition_line_ids.tag_ids'), "There should be no tag left on test tax's repartition lines after the removal of tag 55.")
+        self.assertFalse(test_invoice.mapped('line_ids.tax_tag_ids'), "The link between test invoice and tag 55 should have been broken. There should be no tag left on the invoice's lines.")
+
+    def test_write_multi_no_change(self):
+        """ Writing the same tag_name as they already use on a set of tax report
+        lines with the same tag_name should not do anything.
+        """
+        tags_before = self._get_tax_tags().ids
+        (self.tax_report_line_1_1 + self.tax_report_line_2_1).write({'tag_name': '01'})
+        tags_after = self._get_tax_tags().ids
+        self.assertEqual(tags_before, tags_after, "Re-assigning the same tag_name should keep the same tags.")
+
+    def test_edit_line_shared_tags(self):
+        """ Setting the tag_name of a tax report line sharing its tags with another line
+        should edit the tags' name and the tag_name of this other report line, to
+        keep consistency.
+        """
+        original_tag_name = self.tax_report_line_1_1.tag_name
+        self.tax_report_line_1_1.tag_name = 'Groucha'
+        self.assertEqual(self.tax_report_line_2_1.tag_name, self.tax_report_line_1_1.tag_name, "Modifying the tag name of a tax report line sharing it with another one should also modify the other's.")
+
+    def test_edit_multi_line_tagname_all_different_new(self):
+        """ Writing a tag_name on multiple lines with distinct tag_names should
+        delete all the former tags and replace them by new ones (also on lines
+        sharing tags with them).
+        """
+        lines = self.tax_report_line_1_1 + self.tax_report_line_2_2 + self.tax_report_line_2_42
+        previous_tag_ids = lines.mapped('tag_ids.id')
+        lines.write({'tag_name': 'crabe'})
+        new_tags = lines.mapped('tag_ids')
+
+        self.assertNotEqual(new_tags.ids, previous_tag_ids, "All the tags should have changed")
+        self.assertEqual(len(new_tags), 2, "Only two distinct tags should be assigned to all the lines after writing tag_name on them all")
+        surviving_tags = self.env['account.account.tag'].search([('id', 'in', previous_tag_ids)])
+        self.assertEqual(len(surviving_tags), 0, "All former tags should have been deleted")
+        self.assertEqual(self.tax_report_line_1_1.tag_ids, self.tax_report_line_2_1.tag_ids, "The report lines initially sharing their tag_name with the written-on lines should also have been impacted")
+
+    def test_remove_line_dependency(self):
+        """ Setting to None the tag_name of a report line sharing its tags with
+        other lines should only impact this line ; the other ones should keep their
+        link to the initial tags (their tag_name will hence differ in the end).
+        """
+        tags_before = self.tax_report_line_1_1.tag_ids
+        self.tax_report_line_1_1.tag_name = None
+        self.assertEqual(len(self.tax_report_line_1_1.tag_ids), 0, "Setting the tag_name to None should have removed the tags.")
+        self.assertEqual(self.tax_report_line_2_1.tag_ids, tags_before, "Setting tag_name to None on a line linked to another one via tag_name should break this link.")
+
+    def test_tax_report_change_country(self):
+        """ Tests that duplicating and modifying the country of a tax report works
+        as intended (countries wanting to use the tax report of another
+        country need that).
+        """
+        # Copy our first report
+        tags_before = self._get_tax_tags().ids
+        copied_report_1 = self.tax_report_1.copy()
+        copied_report_2 = self.tax_report_1.copy()
+        tags_after = self._get_tax_tags().ids
+        self.assertEqual(tags_before, tags_after, "Report duplication should not create or remove any tag")
+
+        for original, copy in zip(self.tax_report_1.get_lines_in_hierarchy(), copied_report_1.get_lines_in_hierarchy()):
+            self.assertEqual(original.tag_ids, copy.tag_ids, "Copying the lines of a tax report should keep the same tags on lines")
+
+        # Assign another country to one of the copies
+        copied_report_1.country_id = self.test_country_2
+        for original, copy in zip(self.tax_report_1.get_lines_in_hierarchy(), copied_report_1.get_lines_in_hierarchy()):
+            if original.tag_ids or copy.tag_ids:
+                self.assertNotEqual(original.tag_ids, copy.tag_ids, "Changing the country of a copied report should create brand new tags for all of its lines")
+
+        for original, copy in zip(self.tax_report_1.get_lines_in_hierarchy(), copied_report_2.get_lines_in_hierarchy()):
+            self.assertEqual(original.tag_ids, copy.tag_ids, "Changing the country of a copied report should not impact the other copies or the original report")
+
+
+        # Direclty change the country of a report without copying it first (some of its tags are shared, but not all)
+        original_report_2_tags = {line.id: line.tag_ids.ids for line in self.tax_report_2.get_lines_in_hierarchy()}
+        self.tax_report_2.country_id = self.test_country_2
+        for line in self.tax_report_2.get_lines_in_hierarchy():
+            if line == self.tax_report_line_2_42:
+                # This line is the only one of the report not sharing its tags
+                self.assertEqual(line.tag_ids.ids, original_report_2_tags[line.id], "The tax report lines not sharing their tags with any other report should keep the same tags when the country of their report is changed")
+            elif line.tag_ids or original_report_2_tags[line.id]:
+                self.assertNotEqual(line.tag_ids.ids, original_report_2_tags[line.id], "The tax report lines sharing their tags with other report should receive new tags when the country of their report is changed")
+
+    def test_unlink_report_line_tags(self):
+        """ Under certain circumstances, unlinking a tax report line should also unlink
+        the tags that are linked to it. We test those cases here.
+        """
+        def check_tags_unlink(tag_name, report_lines, unlinked, error_message):
+            report_lines.unlink()
+            surviving_tags = self._get_tax_tags(tag_name)
+            required_len = 0 if unlinked else 2 # 2 for + and - tag
+            self.assertEqual(len(surviving_tags), required_len, error_message)
+
+        check_tags_unlink('42', self.tax_report_line_2_42, True, "Unlinking one line not sharing its tags should also unlink them")
+        check_tags_unlink('01', self.tax_report_line_1_1, False, "Unlinking one line sharing its tags with others should keep the tags")
+        check_tags_unlink('100', self.tax_report_line_1_6 + self.tax_report_line_2_6, True, "Unlinkink all the lines sharing the same tags should also unlink them")
diff --git a/addons/account/tests/test_templates_consistency.py b/addons/account/tests/test_templates_consistency.py
new file mode 100644
index 00000000..ba6ec81d
--- /dev/null
+++ b/addons/account/tests/test_templates_consistency.py
@@ -0,0 +1,73 @@
+# -*- coding: utf-8 -*-
+from odoo.tests.common import TransactionCase
+
+
+class AccountingTestTemplConsistency(TransactionCase):
+    '''Test the templates consistency between some objects like account.account when account.account.template.
+    '''
+
+    def check_fields_consistency(self, model_from, model_to, exceptions=[]):
+        '''Check the consistency of fields from one model to another by comparing if all fields
+        in the model_from are present in the model_to.
+        :param model_from: The model to compare.
+        :param model_to: The compared model.
+        :param exceptions: Not copied model's fields.
+        '''
+
+        def get_fields(model, extra_domain=None):
+            # Retrieve fields to compare
+            domain = [('model', '=', model), ('state', '=', 'base'), ('related', '=', False),
+                      ('compute', '=', False), ('store', '=', True)]
+            if extra_domain:
+                domain += extra_domain
+            return self.env['ir.model.fields'].search(domain)
+
+        from_fields = get_fields(model_from, extra_domain=[('name', 'not in', exceptions)])
+        to_fields_set = set([f.name for f in get_fields(model_to)])
+        for field in from_fields:
+            assert field.name in to_fields_set,\
+                'Missing field "%s" from "%s" in model "%s".' % (field.name, model_from, model_to)
+
+    def test_account_account_fields(self):
+        '''Test fields consistency for ('account.account', 'account.account.template')
+        '''
+        self.check_fields_consistency(
+            'account.account.template', 'account.account', exceptions=['chart_template_id', 'nocreate'])
+        self.check_fields_consistency(
+            'account.account', 'account.account.template', exceptions=['company_id', 'deprecated', 'opening_debit', 'opening_credit', 'allowed_journal_ids', 'group_id', 'root_id', 'is_off_balance'])
+
+    def test_account_tax_fields(self):
+        '''Test fields consistency for ('account.tax', 'account.tax.template')
+        '''
+        self.check_fields_consistency('account.tax.template', 'account.tax', exceptions=['chart_template_id'])
+        self.check_fields_consistency('account.tax', 'account.tax.template', exceptions=['company_id'])
+        self.check_fields_consistency('account.tax.repartition.line.template', 'account.tax.repartition.line', exceptions=['plus_report_line_ids', 'minus_report_line_ids'])
+        self.check_fields_consistency('account.tax.repartition.line', 'account.tax.repartition.line.template', exceptions=['tag_ids', 'country_id', 'company_id', 'sequence'])
+
+    def test_fiscal_position_fields(self):
+        '''Test fields consistency for ('account.fiscal.position', 'account.fiscal.position.template')
+        '''
+        #main
+        self.check_fields_consistency('account.fiscal.position.template', 'account.fiscal.position', exceptions=['chart_template_id'])
+        self.check_fields_consistency('account.fiscal.position', 'account.fiscal.position.template', exceptions=['active', 'company_id', 'states_count'])
+        #taxes
+        self.check_fields_consistency('account.fiscal.position.tax.template', 'account.fiscal.position.tax')
+        self.check_fields_consistency('account.fiscal.position.tax', 'account.fiscal.position.tax.template')
+        #accounts
+        self.check_fields_consistency('account.fiscal.position.account.template', 'account.fiscal.position.account')
+        self.check_fields_consistency('account.fiscal.position.account', 'account.fiscal.position.account.template')
+
+    def test_reconcile_model_fields(self):
+        '''Test fields consistency for ('account.reconcile.model', 'account.reconcile.model.template')
+        '''
+        self.check_fields_consistency('account.reconcile.model.template', 'account.reconcile.model', exceptions=['chart_template_id'])
+        self.check_fields_consistency('account.reconcile.model', 'account.reconcile.model.template', exceptions=['active', 'company_id', 'past_months_limit', 'partner_mapping_line_ids'])
+        # lines
+        self.check_fields_consistency('account.reconcile.model.line.template', 'account.reconcile.model.line', exceptions=['chart_template_id'])
+        self.check_fields_consistency('account.reconcile.model.line', 'account.reconcile.model.line.template', exceptions=['company_id', 'journal_id', 'analytic_account_id', 'analytic_tag_ids', 'amount'])
+
+    def test_account_group_fields(self):
+        '''Test fields consistency for ('account.group', 'account.group.template')
+        '''
+        self.check_fields_consistency('account.group', 'account.group.template', exceptions=['company_id', 'parent_path'])
+        self.check_fields_consistency('account.group.template', 'account.group', exceptions=['chart_template_id'])
diff --git a/addons/account/tests/test_tour.py b/addons/account/tests/test_tour.py
new file mode 100644
index 00000000..8dc70195
--- /dev/null
+++ b/addons/account/tests/test_tour.py
@@ -0,0 +1,15 @@
+# Part of Odoo. See LICENSE file for full copyright and licensing details.
+
+import odoo.tests
+
+
+@odoo.tests.tagged('post_install', '-at_install')
+class TestUi(odoo.tests.HttpCase):
+
+    def test_01_account_tour(self):
+        # This tour doesn't work with demo data on runbot
+        all_moves = self.env['account.move'].search([('move_type', '!=', 'entry')])
+        all_moves.button_draft()
+        all_moves.posted_before = False
+        all_moves.unlink()
+        self.start_tour("/web", 'account_tour', login="admin")
diff --git a/addons/account/tests/test_transfer_wizard.py b/addons/account/tests/test_transfer_wizard.py
new file mode 100644
index 00000000..eb78a3da
--- /dev/null
+++ b/addons/account/tests/test_transfer_wizard.py
@@ -0,0 +1,291 @@
+# -*- coding: utf-8 -*-
+from odoo.addons.account.tests.common import AccountTestInvoicingCommon
+from odoo.tests import tagged, Form
+import time
+
+@tagged('post_install', '-at_install')
+class TestTransferWizard(AccountTestInvoicingCommon):
+
+    @classmethod
+    def setUpClass(cls, chart_template_ref=None):
+        super().setUpClass(chart_template_ref=chart_template_ref)
+
+        cls.company = cls.company_data['company']
+        cls.receivable_account = cls.company_data['default_account_receivable']
+        cls.payable_account = cls.company_data['default_account_payable']
+        cls.accounts = cls.env['account.account'].search([('reconcile', '=', False), ('company_id', '=', cls.company.id)], limit=5)
+        cls.journal = cls.company_data['default_journal_misc']
+
+        # Set rate for base currency to 1
+        cls.env['res.currency.rate'].search([('company_id', '=', cls.company.id), ('currency_id', '=', cls.company.currency_id.id)]).write({'rate': 1})
+
+        # Create test currencies
+        cls.test_currency_1 = cls.env['res.currency'].create({
+            'name': "PMK",
+            'symbol':'P',
+        })
+
+        cls.test_currency_2 = cls.env['res.currency'].create({
+            'name': "toto",
+            'symbol':'To',
+        })
+
+        cls.test_currency_3 = cls.env['res.currency'].create({
+            'name': "titi",
+            'symbol':'Ti',
+        })
+
+        # Create test rates
+        cls.env['res.currency.rate'].create({
+            'name': time.strftime('%Y') + '-' + '01' + '-01',
+            'rate': 0.5,
+            'currency_id': cls.test_currency_1.id,
+            'company_id': cls.company.id
+        })
+
+        cls.env['res.currency.rate'].create({
+            'name': time.strftime('%Y') + '-' + '01' + '-01',
+            'rate': 2,
+            'currency_id': cls.test_currency_2.id,
+            'company_id': cls.company.id
+        })
+
+        cls.env['res.currency.rate'].create({
+            'name': time.strftime('%Y') + '-' + '01' + '-01',
+            'rate': 10,
+            'currency_id': cls.test_currency_3.id,
+            'company_id': cls.company.id
+        })
+
+        # Create an account using a foreign currency
+        cls.test_currency_account = cls.env['account.account'].create({
+            'name': 'test destination account',
+            'code': 'test_dest_acc',
+            'user_type_id': cls.env['ir.model.data'].xmlid_to_res_id('account.data_account_type_current_assets'),
+            'currency_id': cls.test_currency_3.id,
+        })
+
+        # Create test account.move
+        cls.move_1 = cls.env['account.move'].create({
+            'journal_id': cls.journal.id,
+            'line_ids': [
+                (0, 0, {
+                    'name': "test1_1",
+                    'account_id': cls.receivable_account.id,
+                    'debit': 500,
+                }),
+                (0, 0, {
+                    'name': "test1_2",
+                    'account_id': cls.accounts[0].id,
+                    'credit': 500,
+                }),
+                (0, 0, {
+                    'name': "test1_3",
+                    'account_id': cls.accounts[0].id,
+                    'debit': 800,
+                    'partner_id': cls.partner_a.id,
+                }),
+                (0, 0, {
+                    'name': "test1_4",
+                    'account_id': cls.accounts[1].id,
+                    'credit': 500,
+                }),
+                (0, 0, {
+                    'name': "test1_5",
+                    'account_id': cls.accounts[2].id,
+                    'credit': 300,
+                    'partner_id': cls.partner_a.id,
+                }),
+                (0, 0, {
+                    'name': "test1_6",
+                    'account_id': cls.accounts[0].id,
+                    'debit': 270,
+                    'currency_id': cls.test_currency_1.id,
+                    'amount_currency': 540,
+                }),
+                (0, 0, {
+                    'name': "test1_7",
+                    'account_id': cls.accounts[1].id,
+                    'credit': 140,
+                }),
+                (0, 0, {
+                    'name': "test1_8",
+                    'account_id': cls.accounts[2].id,
+                    'credit': 160,
+                }),
+                (0, 0, {
+                    'name': "test1_9",
+                    'account_id': cls.accounts[2].id,
+                    'debit': 30,
+                    'currency_id': cls.test_currency_2.id,
+                    'amount_currency': 15,
+                }),
+            ]
+        })
+        cls.move_1.action_post()
+
+        cls.move_2 = cls.env['account.move'].create({
+            'journal_id': cls.journal.id,
+            'line_ids': [
+                (0, 0, {
+                    'name': "test2_1",
+                    'account_id': cls.accounts[1].id,
+                    'debit': 400,
+                }),
+                (0, 0, {
+                    'name': "test2_2",
+                    'account_id': cls.payable_account.id,
+                    'credit': 400,
+                }),
+                (0, 0, {
+                    'name': "test2_3",
+                    'account_id': cls.accounts[3].id,
+                    'debit': 250,
+                    'partner_id': cls.partner_a.id,
+                }),
+                (0, 0, {
+                    'name': "test2_4",
+                    'account_id': cls.accounts[1].id,
+                    'debit': 480,
+                    'partner_id': cls.partner_b.id,
+                }),
+                (0, 0, {
+                    'name': "test2_5",
+                    'account_id': cls.accounts[2].id,
+                    'credit': 730,
+                    'partner_id': cls.partner_a.id,
+                }),
+                (0, 0, {
+                    'name': "test2_6",
+                    'account_id': cls.accounts[2].id,
+                    'credit': 412,
+                    'partner_id': cls.partner_a.id,
+                    'currency_id': cls.test_currency_2.id,
+                    'amount_currency': -633,
+                }),
+                (0, 0, {
+                    'name': "test2_7",
+                    'account_id': cls.accounts[1].id,
+                    'debit': 572,
+                }),
+                (0, 0, {
+                    'name': "test2_8",
+                    'account_id': cls.accounts[2].id,
+                    'credit': 100,
+                    'partner_id': cls.partner_a.id,
+                    'currency_id': cls.test_currency_2.id,
+                    'amount_currency': -123,
+                }),
+                (0, 0, {
+                    'name': "test2_9",
+                    'account_id': cls.accounts[2].id,
+                    'credit': 60,
+                    'partner_id': cls.partner_a.id,
+                    'currency_id': cls.test_currency_1.id,
+                    'amount_currency': -10,
+                }),
+            ]
+        })
+        cls.move_2.action_post()
+
+
+    def test_transfer_wizard_reconcile(self):
+        """ Tests reconciliation when doing a transfer with the wizard
+        """
+        active_move_lines = (self.move_1 + self.move_2).mapped('line_ids').filtered(lambda x: x.account_id.user_type_id.type in ('receivable', 'payable'))
+
+        # We use a form to pass the context properly to the depends_context move_line_ids field
+        context = {'active_model': 'account.move.line', 'active_ids': active_move_lines.ids}
+        with Form(self.env['account.automatic.entry.wizard'].with_context(context)) as wizard_form:
+            wizard_form.action = 'change_account'
+            wizard_form.destination_account_id = self.receivable_account
+            wizard_form.journal_id = self.journal
+        wizard = wizard_form.save()
+
+        transfer_move_id = wizard.do_action()['res_id']
+        transfer_move = self.env['account.move'].browse(transfer_move_id)
+
+        payable_transfer = transfer_move.line_ids.filtered(lambda x: x.account_id == self.payable_account)
+        receivable_transfer = transfer_move.line_ids.filtered(lambda x: x.account_id == self.receivable_account)
+
+        self.assertTrue(payable_transfer.reconciled, "Payable line of the transfer move should be fully reconciled")
+        self.assertAlmostEqual(self.move_1.line_ids.filtered(lambda x: x.account_id == self.receivable_account).amount_residual, 100, self.company.currency_id.decimal_places, "Receivable line of the original move should be partially reconciled, and still have a residual amount of 100 (500 - 400 from payable account)")
+        self.assertTrue(self.move_2.line_ids.filtered(lambda x: x.account_id == self.payable_account).reconciled, "Payable line of the original move should be fully reconciled")
+        self.assertAlmostEqual(receivable_transfer.amount_residual, 0, self.company.currency_id.decimal_places, "Receivable line from the transfer move should have nothing left to reconcile")
+        self.assertAlmostEqual(payable_transfer.debit, 400, self.company.currency_id.decimal_places, "400 should have been debited from payable account to apply the transfer")
+        self.assertAlmostEqual(receivable_transfer.credit, 400, self.company.currency_id.decimal_places, "400 should have been credited to receivable account to apply the transfer")
+
+    def test_transfer_wizard_grouping(self):
+        """ Tests grouping (by account and partner) when doing a transfer with the wizard
+        """
+        active_move_lines = (self.move_1 + self.move_2).mapped('line_ids').filtered(lambda x: x.name in ('test1_3', 'test1_4', 'test1_5', 'test2_3', 'test2_4', 'test2_5', 'test2_6', 'test2_8'))
+
+        # We use a form to pass the context properly to the depends_context move_line_ids field
+        context = {'active_model': 'account.move.line', 'active_ids': active_move_lines.ids}
+        with Form(self.env['account.automatic.entry.wizard'].with_context(context)) as wizard_form:
+            wizard_form.action = 'change_account'
+            wizard_form.destination_account_id = self.accounts[4]
+            wizard_form.journal_id = self.journal
+        wizard = wizard_form.save()
+
+        transfer_move_id = wizard.do_action()['res_id']
+        transfer_move = self.env['account.move'].browse(transfer_move_id)
+
+        groups = {}
+        for line in transfer_move.line_ids:
+            key = (line.account_id, line.partner_id or None, line.currency_id)
+            self.assertFalse(groups.get(key), "There should be only one line per (account, partner, currency) group in the transfer move.")
+            groups[key] = line
+
+        self.assertAlmostEqual(groups[(self.accounts[0], self.partner_a, self.company_data['currency'])].balance, -800, self.company.currency_id.decimal_places)
+        self.assertAlmostEqual(groups[(self.accounts[1], None, self.company_data['currency'])].balance, 500, self.company.currency_id.decimal_places)
+        self.assertAlmostEqual(groups[(self.accounts[1], self.partner_b, self.company_data['currency'])].balance, -480, self.company.currency_id.decimal_places)
+        self.assertAlmostEqual(groups[(self.accounts[2], self.partner_a, self.company_data['currency'])].balance, 1030, self.company.currency_id.decimal_places)
+        self.assertAlmostEqual(groups[(self.accounts[2], self.partner_a, self.test_currency_2)].balance, 512, self.company.currency_id.decimal_places)
+        self.assertAlmostEqual(groups[(self.accounts[3], self.partner_a, self.company_data['currency'])].balance, -250, self.company.currency_id.decimal_places)
+
+
+    def test_transfer_wizard_currency_conversion(self):
+        """ Tests multi currency use of the transfer wizard, checking the conversion
+        is propperly done when using a destination account with a currency_id set.
+        """
+        active_move_lines = self.move_1.mapped('line_ids').filtered(lambda x: x.name in ('test1_6', 'test1_9'))
+
+        # We use a form to pass the context properly to the depends_context move_line_ids field
+        context = {'active_model': 'account.move.line', 'active_ids': active_move_lines.ids}
+        with Form(self.env['account.automatic.entry.wizard'].with_context(context)) as wizard_form:
+            wizard_form.action = 'change_account'
+            wizard_form.destination_account_id = self.test_currency_account
+            wizard_form.journal_id = self.journal
+        wizard = wizard_form.save()
+
+        transfer_move_id = wizard.do_action()['res_id']
+        transfer_move = self.env['account.move'].browse(transfer_move_id)
+
+        destination_line = transfer_move.line_ids.filtered(lambda x: x.account_id == self.test_currency_account)
+        self.assertEqual(destination_line.currency_id, self.test_currency_3, "Transferring to an account with a currency set should keep this currency on the transfer line.")
+        self.assertAlmostEqual(destination_line.amount_currency, 3000, self.company.currency_id.decimal_places, "Transferring two lines with different currencies (and the same partner) on an account with a currency set should convert the balance of these lines into this account's currency (here (270 + 30) * 10 = 3000)")
+
+
+    def test_transfer_wizard_no_currency_conversion(self):
+        """ Tests multi currency use of the transfer wizard, verifying that
+        currency amounts are kept on distinct lines when transferring to an
+        account without any currency specified.
+        """
+        active_move_lines = self.move_2.mapped('line_ids').filtered(lambda x: x.name in ('test2_9', 'test2_6', 'test2_8'))
+
+        # We use a form to pass the context properly to the depends_context move_line_ids field
+        context = {'active_model': 'account.move.line', 'active_ids': active_move_lines.ids}
+        with Form(self.env['account.automatic.entry.wizard'].with_context(context)) as wizard_form:
+            wizard_form.action = 'change_account'
+            wizard_form.destination_account_id = self.receivable_account
+            wizard_form.journal_id = self.journal
+        wizard = wizard_form.save()
+
+        transfer_move_id = wizard.do_action()['res_id']
+        transfer_move = self.env['account.move'].browse(transfer_move_id)
+
+        destination_lines = transfer_move.line_ids.filtered(lambda x: x.account_id == self.receivable_account)
+        self.assertEqual(len(destination_lines), 2, "Two lines should have been created on destination account: one for each currency (the lines with same partner and currency should have been aggregated)")
+        self.assertAlmostEqual(destination_lines.filtered(lambda x: x.currency_id == self.test_currency_1).amount_currency, -10, self.test_currency_1.decimal_places)
+        self.assertAlmostEqual(destination_lines.filtered(lambda x: x.currency_id == self.test_currency_2).amount_currency, -756, self.test_currency_2.decimal_places)