[FIX] stock_account/sale_stock: correctly valuate the product in below use case
Below is the case of product with automated valuation: - You bought 8 units @ 10$. - Then you deliver 10 units of the product. - You assumed the missing 2 should go out at a value of 10$ but you are not sure yet as it hasn't been bought in Odoo yet. - Afterwards, you buy missing 2 units of the same product at 12$. In this case the product has been undervalued when delivered without stock, the vacuum entry is the following one (this entry already takes place): Account | Debit | Credit =================================================== Stock Valuation | 0.00 | 4.00 Stock Interim (Delivered) | 4.00 | 0.00 So, on delivering product with different price, We should create additional journal items like: Account | Debit | Credit =================================================== Stock Interim (Delivered) | 0.00 | 4.00 Expenses Revaluation | 4.00 | 0.00 closes odoo/odoo#52396 Task: 2224025 Closes: #52396 Signed-off-by: Simon Lejeune (sle) <sle@openerp.com>
This commit is contained in:
Jigar Vaghela
committed by
Ravi Gohil
Ravi Gohil
parent
c997700181
commit
12b4a24b97
@@ -1009,3 +1009,65 @@ class TestAngloSaxonValuation(SavepointCase):
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cogs_aml = amls.filtered(lambda aml: aml.account_id == self.expense_account)
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self.assertEqual(cogs_aml.debit, 56)
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self.assertEqual(cogs_aml.credit, 0)
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def test_fifo_delivered_invoice_post_delivery_4(self):
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"""Receive 8@10. Sale order 10@12. Deliver and also invoice it without receiving the 2 missing.
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Now, receive 2@12. Make sure price difference is correctly reflected in expense account."""
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self.product.categ_id.property_cost_method = 'fifo'
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self.product.invoice_policy = 'delivery'
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self.product.standard_price = 10
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in_move_1 = self.env['stock.move'].create({
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'name': 'a',
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'product_id': self.product.id,
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'location_id': self.env.ref('stock.stock_location_suppliers').id,
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'location_dest_id': self.stock_location.id,
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'product_uom': self.product.uom_id.id,
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'product_uom_qty': 8,
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'price_unit': 10,
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})
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in_move_1._action_confirm()
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in_move_1.quantity_done = 8
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in_move_1._action_done()
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# Create and confirm a sale order for 10@12
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sale_order = self.env['sale.order'].create({
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'partner_id': self.customer.id,
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'order_line': [
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(0, 0, {
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'name': self.product.name,
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'product_id': self.product.id,
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'product_uom_qty': 10.0,
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'product_uom': self.product.uom_id.id,
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'price_unit': 12,
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'tax_id': False, # no love taxes amls
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})],
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})
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sale_order.action_confirm()
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# Deliver 10
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sale_order.picking_ids.move_lines.quantity_done = 10
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sale_order.picking_ids.button_validate()
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# Invoice the sale order.
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invoice = sale_order.with_context(default_journal_id=self.journal_sale.id)._create_invoices()
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invoice.post()
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# Make the second receipt
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in_move_2 = self.env['stock.move'].create({
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'name': 'a',
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'product_id': self.product.id,
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'location_id': self.env.ref('stock.stock_location_suppliers').id,
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'location_dest_id': self.stock_location.id,
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'product_uom': self.product.uom_id.id,
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'product_uom_qty': 2,
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'price_unit': 12,
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})
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in_move_2._action_confirm()
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in_move_2.quantity_done = 2
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in_move_2._action_done()
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# check the last anglo saxon move line
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revalued_anglo_expense_amls = sale_order.picking_ids.mapped('move_lines.stock_valuation_layer_ids')[-1].stock_move_id.account_move_ids[-1].mapped('line_ids')
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revalued_cogs_aml = revalued_anglo_expense_amls.filtered(lambda aml: aml.account_id == self.expense_account)
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self.assertEqual(revalued_cogs_aml.debit, 4, 'Price difference should have correctly reflected in expense account.')
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@@ -437,6 +437,62 @@ class ProductProduct(models.Model):
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vacuum_svl.stock_move_id._account_entry_move(
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vacuum_svl.quantity, vacuum_svl.description, vacuum_svl.id, vacuum_svl.value
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)
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# Create the related expense entry
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self._create_fifo_vacuum_anglo_saxon_expense_entry(vacuum_svl, svl_to_vacuum)
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def _create_fifo_vacuum_anglo_saxon_expense_entry(self, vacuum_svl, svl_to_vacuum):
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""" When product is delivered and invoiced while you don't have units in stock anymore, there are chances of that
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product getting undervalued/overvalued. So, we should nevertheless take into account the fact that the product has
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already been delivered and invoiced to the customer by posting the value difference in the expense account also.
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Consider the below case where product is getting undervalued:
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You bought 8 units @ 10$ -> You have a stock valuation of 8 units, unit cost 10.
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Then you deliver 10 units of the product.
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You assumed the missing 2 should go out at a value of 10$ but you are not sure yet as it hasn't been bought in Odoo yet.
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Afterwards, you buy missing 2 units of the same product at 12$ instead of expected 10$.
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In case the product has been undervalued when delivered without stock, the vacuum entry is the following one (this entry already takes place):
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Account | Debit | Credit
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===================================================
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Stock Valuation | 0.00 | 4.00
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Stock Interim (Delivered) | 4.00 | 0.00
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So, on delivering product with different price, We should create additional journal items like:
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Account | Debit | Credit
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===================================================
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Stock Interim (Delivered) | 0.00 | 4.00
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Expenses Revaluation | 4.00 | 0.00
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"""
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if not vacuum_svl.company_id.anglo_saxon_accounting or not svl_to_vacuum.stock_move_id._is_out():
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return False
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AccountMove = self.env['account.move'].sudo()
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account_move_lines = svl_to_vacuum.account_move_id.line_ids
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# Find related customer invoice where product is delivered while you don't have units in stock anymore
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reconciled_line_ids = list(set(account_move_lines._reconciled_lines()) - set(account_move_lines.ids))
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account_move = AccountMove.search([('line_ids','in', reconciled_line_ids)], limit=1)
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# If delivered quantity is not invoiced then no need to create this entry
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if not account_move:
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return False
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accounts = svl_to_vacuum.product_id.product_tmpl_id.get_product_accounts(fiscal_pos=account_move.fiscal_position_id)
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if not accounts.get('stock_output') or not accounts.get('expense'):
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return False
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description = "Expenses %s" % (vacuum_svl.description)
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move_lines = vacuum_svl.stock_move_id._prepare_account_move_line(
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vacuum_svl.quantity, vacuum_svl.value * -1,
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accounts['stock_output'].id, accounts['expense'].id,
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description)
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new_account_move = AccountMove.sudo().create({
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'journal_id': accounts['stock_journal'].id,
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'line_ids': move_lines,
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'date': self._context.get('force_period_date', fields.Date.context_today(self)),
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'ref': description,
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'stock_move_id': vacuum_svl.stock_move_id.id,
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'move_type': 'entry',
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})
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new_account_move.post()
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to_reconcile_account_move_lines = vacuum_svl.account_move_id.line_ids.filtered(lambda l: not l.reconciled and l.account_id == accounts['stock_output'] and l.account_id.reconcile)
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to_reconcile_account_move_lines += new_account_move.line_ids.filtered(lambda l: not l.reconciled and l.account_id == accounts['stock_output'] and l.account_id.reconcile)
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return to_reconcile_account_move_lines.reconcile()
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@api.model
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def _svl_empty_stock(self, description, product_category=None, product_template=None):
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