[FIX] account: creation of redundant entries

Have an MX database set up Activate multicurrency (MXN and USD) Have several rate for USD - yesterday 0.047939098170 - today 0.048486729180 Make an invoice, dated yesterday for USD 116, tax 16% (cash basis) Create a received payment dated today, for USD 116 Reconcile invoice and payment Jounal items will be created for the invoice, for the exchange difference and for the cash basis entries, but there are redundant entries addressing the tax. This occur because when reconciling the payment with the invoice the system create the cash basis moves and reconcile them. During this inner reconciliation exchange difference move are created (1) just for the tax line. Then the outer reconciliation flow continue and compute the exchange difference moves, considering all cash basis items created before. A new couple of journal items will be created to account for the difference in tax, but this is redundant since it was already covered before (1) opw-2685570 closes odoo/odoo#81624 X-original-commit: 03bf311bfde98f28a9b8e73953869a42b828c5e3 Signed-off-by: Olivier Colson <oco@odoo.com> Signed-off-by: Grazioso Andrea (agr) <agr@odoo.com>
2021-12-20 10:50:04 +00:00
parent 509b7654e9
commit 8465d19c06
2 changed files with 115 additions and 2 deletions
@@ -2421,11 +2421,11 @@ class AccountMove(models.Model):
                values['total_amount_currency'] += sign * line.amount_currency
                values['total_residual_currency'] += sign * line.amount_residual_currency

-            elif line.tax_line_id.tax_exigibility == 'on_payment':
+            elif line.tax_line_id.tax_exigibility == 'on_payment' and not line.reconciled:
                values['to_process_lines'].append(('tax', line))
                currencies.add(line.currency_id)

-            elif 'on_payment' in line.tax_ids.mapped('tax_exigibility'):
+            elif 'on_payment' in line.tax_ids.mapped('tax_exigibility') and not line.reconciled:
                values['to_process_lines'].append(('base', line))
                currencies.add(line.currency_id)

@@ -1904,6 +1904,119 @@ class TestAccountMoveReconcile(AccountTestInvoicingCommon):
            (self.tax_account_1,                    -20.0,      -13.33),
        ])

+    def test_reconcile_cash_basis_exchange_difference_transfer_account_check_entries_4(self):
+        ''' Test the generation of the exchange difference for a tax cash basis journal entry when the tax
+        account is a reconcile one.
+        '''
+        currency_id = self.currency_data['currency'].id
+        cash_basis_transition_account = self.env['account.account'].create({
+            'code': '209.01.01',
+            'name': 'Cash Basis Transition Account',
+            'user_type_id': self.env.ref('account.data_account_type_current_liabilities').id,
+            'company_id': self.company_data['company'].id,
+            'reconcile': True,
+        })
+        self.cash_basis_tax_a_third_amount.write({
+            'cash_basis_transition_account_id': cash_basis_transition_account.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 line
+                (0, 0, {
+                    'debit': 0.0,
+                    'credit': 33.33,
+                    'amount_currency': -100.0,
+                    'currency_id': currency_id,
+                    'account_id': cash_basis_transition_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,
+                }),
+
+                # 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': 200.0,
+                    'amount_currency': -400.0,
+                    'currency_id': currency_id,
+                    'account_id': self.extra_receivable_account_1.id,
+                }),
+                (0, 0, {
+                    'debit': 200.0,
+                    'credit': 0.0,
+                    'amount_currency': 400.0,
+                    'currency_id': currency_id,
+                    'account_id': self.company_data['default_account_revenue'].id,
+                }),
+            ]
+        })
+
+        (cash_basis_move + payment_move).action_post()
+
+        self.assertAmountsGroupByAccount([
+            # Account                               Balance     Amount Currency
+            (cash_basis_transition_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)
+
+        # Tax values based on payment
+        # Invoice amount 300 (amount currency) with payment rate 2 (400 payment amount divided by 200 invoice balance)
+        #  - Base amount: 150 company currency
+        #  - Tax amount: 50 company currency
+        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': cash_basis_transition_account.id},
+            {'debit': 0.0,      'credit': 50.0,     'amount_currency': -100.0,  'currency_id': currency_id,     'account_id': self.tax_account_1.id},
+        ])
+
+        exchange_diff = res['full_reconcile'].exchange_move_id
+
+        # Exchange difference
+        # 66.67 amount residual on the payment line after reconciling receivable line of the cash basis move with the payment counterpart
+        # 50.00 difference of the cash_basis_move base line and the CABA entry created by the system
+        self.assertRecordValues(exchange_diff.line_ids, [
+            {'debit': 66.67,    'credit': 0.0,      'currency_id': currency_id,     'account_id': self.extra_receivable_account_1.id},
+            {'debit': 0.0,      'credit': 66.67,    'currency_id': currency_id,     'account_id': self.company_data['company'].income_currency_exchange_account_id.id},
+            {'debit': 50.0,     'credit': 0.0,      'currency_id': currency_id,     'account_id': self.cash_basis_base_account.id},
+            {'debit': 0.0,      'credit': 50.0,     'currency_id': currency_id,     'account_id': self.cash_basis_base_account.id},
+        ])
+
    def test_reconcile_cash_basis_revert(self):
        ''' Ensure the cash basis journal entry can be reverted. '''
        self.cash_basis_transfer_account.reconcile = True