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# -*- coding: utf-8 -*-
from odoo import fields, models
class AccountMove(models.Model):
_inherit = 'account.move'
stock_move_id = fields.Many2one('stock.move', string='Stock Move', index=True)
stock_valuation_layer_ids = fields.One2many('stock.valuation.layer', 'account_move_id', string='Stock Valuation Layer')
# -------------------------------------------------------------------------
# OVERRIDE METHODS
# -------------------------------------------------------------------------
def _get_lines_onchange_currency(self):
# OVERRIDE
return self.line_ids.filtered(lambda l: not l.is_anglo_saxon_line)
def _reverse_move_vals(self, default_values, cancel=True):
# OVERRIDE
# Don't keep anglo-saxon lines if not cancelling an existing invoice.
move_vals = super(AccountMove, self)._reverse_move_vals(default_values, cancel=cancel)
if not cancel:
move_vals['line_ids'] = [vals for vals in move_vals['line_ids'] if not vals[2]['is_anglo_saxon_line']]
return move_vals
def copy_data(self, default=None):
# OVERRIDE
# Don't keep anglo-saxon lines when copying a journal entry.
res = super().copy_data(default=default)
if not self._context.get('move_reverse_cancel'):
for copy_vals in res:
if 'line_ids' in copy_vals:
copy_vals['line_ids'] = [line_vals for line_vals in copy_vals['line_ids']
if line_vals[0] != 0 or not line_vals[2].get('is_anglo_saxon_line')]
return res
def _post(self, soft=True):
# OVERRIDE
# Don't change anything on moves used to cancel another ones.
if self._context.get('move_reverse_cancel'):
return super()._post(soft)
# Create additional COGS lines for customer invoices.
self.env['account.move.line'].create(self._stock_account_prepare_anglo_saxon_out_lines_vals())
# Post entries.
posted = super()._post(soft)
# Reconcile COGS lines in case of anglo-saxon accounting with perpetual valuation.
posted._stock_account_anglo_saxon_reconcile_valuation()
return posted
def button_draft(self):
res = super(AccountMove, self).button_draft()
# Unlink the COGS lines generated during the 'post' method.
self.mapped('line_ids').filtered(lambda line: line.is_anglo_saxon_line).unlink()
return res
def button_cancel(self):
# OVERRIDE
res = super(AccountMove, self).button_cancel()
# Unlink the COGS lines generated during the 'post' method.
# In most cases it shouldn't be necessary since they should be unlinked with 'button_draft'.
# However, since it can be called in RPC, better be safe.
self.mapped('line_ids').filtered(lambda line: line.is_anglo_saxon_line).unlink()
return res
# -------------------------------------------------------------------------
# COGS METHODS
# -------------------------------------------------------------------------
def _stock_account_prepare_anglo_saxon_out_lines_vals(self):
''' Prepare values used to create the journal items (account.move.line) corresponding to the Cost of Good Sold
lines (COGS) for customer invoices.
Example:
Buy a product having a cost of 9 being a storable product and having a perpetual valuation in FIFO.
Sell this product at a price of 10. The customer invoice's journal entries looks like:
Account | Debit | Credit
---------------------------------------------------------------
200000 Product Sales | | 10.0
---------------------------------------------------------------
101200 Account Receivable | 10.0 |
---------------------------------------------------------------
This method computes values used to make two additional journal items:
---------------------------------------------------------------
220000 Expenses | 9.0 |
---------------------------------------------------------------
101130 Stock Interim Account (Delivered) | | 9.0
---------------------------------------------------------------
Note: COGS are only generated for customer invoices except refund made to cancel an invoice.
:return: A list of Python dictionary to be passed to env['account.move.line'].create.
'''
lines_vals_list = []
for move in self:
if not move.is_sale_document(include_receipts=True) or not move.company_id.anglo_saxon_accounting:
continue
for line in move.invoice_line_ids:
# Filter out lines being not eligible for COGS.
if line.product_id.type != 'product' or line.product_id.valuation != 'real_time':
continue
# Retrieve accounts needed to generate the COGS.
accounts = (
line.product_id.product_tmpl_id
.with_company(line.company_id)
.get_product_accounts(fiscal_pos=move.fiscal_position_id)
)
debit_interim_account = accounts['stock_output']
credit_expense_account = accounts['expense'] or self.journal_id.default_account_id
if not debit_interim_account or not credit_expense_account:
continue
# Compute accounting fields.
sign = -1 if move.move_type == 'out_refund' else 1
price_unit = line._stock_account_get_anglo_saxon_price_unit()
balance = sign * line.quantity * price_unit
# Add interim account line.
lines_vals_list.append({
'name': line.name[:64],
'move_id': move.id,
'product_id': line.product_id.id,
'product_uom_id': line.product_uom_id.id,
'quantity': line.quantity,
'price_unit': price_unit,
'debit': balance < 0.0 and -balance or 0.0,
'credit': balance > 0.0 and balance or 0.0,
'account_id': debit_interim_account.id,
'exclude_from_invoice_tab': True,
'is_anglo_saxon_line': True,
})
# Add expense account line.
lines_vals_list.append({
'name': line.name[:64],
'move_id': move.id,
'product_id': line.product_id.id,
'product_uom_id': line.product_uom_id.id,
'quantity': line.quantity,
'price_unit': -price_unit,
'debit': balance > 0.0 and balance or 0.0,
'credit': balance < 0.0 and -balance or 0.0,
'account_id': credit_expense_account.id,
'analytic_account_id': line.analytic_account_id.id,
'analytic_tag_ids': [(6, 0, line.analytic_tag_ids.ids)],
'exclude_from_invoice_tab': True,
'is_anglo_saxon_line': True,
})
return lines_vals_list
def _stock_account_get_last_step_stock_moves(self):
""" To be overridden for customer invoices and vendor bills in order to
return the stock moves related to the invoices in self.
"""
return self.env['stock.move']
def _stock_account_anglo_saxon_reconcile_valuation(self, product=False):
""" Reconciles the entries made in the interim accounts in anglosaxon accounting,
reconciling stock valuation move lines with the invoice's.
"""
for move in self:
if not move.is_invoice():
continue
if not move.company_id.anglo_saxon_accounting:
continue
stock_moves = move._stock_account_get_last_step_stock_moves()
if not stock_moves:
continue
products = product or move.mapped('invoice_line_ids.product_id')
for prod in products:
if prod.valuation != 'real_time':
continue
# We first get the invoices move lines (taking the invoice and the previous ones into account)...
product_accounts = prod.product_tmpl_id._get_product_accounts()
if move.is_sale_document():
product_interim_account = product_accounts['stock_output']
else:
product_interim_account = product_accounts['stock_input']
if product_interim_account.reconcile:
# Search for anglo-saxon lines linked to the product in the journal entry.
product_account_moves = move.line_ids.filtered(
lambda line: line.product_id == prod and line.account_id == product_interim_account and not line.reconciled)
# Search for anglo-saxon lines linked to the product in the stock moves.
product_stock_moves = stock_moves.filtered(lambda stock_move: stock_move.product_id == prod)
product_account_moves += product_stock_moves.mapped('account_move_ids.line_ids')\
.filtered(lambda line: line.account_id == product_interim_account and not line.reconciled)
# Reconcile.
product_account_moves.reconcile()
class AccountMoveLine(models.Model):
_inherit = 'account.move.line'
is_anglo_saxon_line = fields.Boolean(help="Technical field used to retrieve the anglo-saxon lines.")
def _get_computed_account(self):
# OVERRIDE to use the stock input account by default on vendor bills when dealing
# with anglo-saxon accounting.
self.ensure_one()
if self.product_id.type == 'product' \
and self.move_id.company_id.anglo_saxon_accounting \
and self.move_id.is_purchase_document():
fiscal_position = self.move_id.fiscal_position_id
accounts = self.product_id.product_tmpl_id.get_product_accounts(fiscal_pos=fiscal_position)
if accounts['stock_input']:
return accounts['stock_input']
return super(AccountMoveLine, self)._get_computed_account()
def _stock_account_get_anglo_saxon_price_unit(self):
self.ensure_one()
if not self.product_id:
return self.price_unit
return self.product_id._stock_account_get_anglo_saxon_price_unit(uom=self.product_uom_id)
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