[FIX] l10n_de: miss configured account

By checking the script checking if all the account supposed to be in the BS are.
The account 1380 of skr03 and the account 9090 of skr04 seems to be miss
configured.

For the first account, we went back to task 31826 when the account was added.
 And we think that the account 1380 was indeed misconfigured. For the other,
  by comparing with skr03 which has the same account, we can see that the type
   of the account is wrong.

Also, the balance sheet works with tags. Some accounts added after the load of
 the chart template were missing some tags. By overriding those methods,
  we can add tags afterward and be sure that those account are present in the
   Balance sheet.

closes odoo/odoo#117881

Task-id: 3041738
X-original-commit: 44e8295b2df5db73efa7a85003332c092fbfca7b
Signed-off-by: Brice Bartoletti (bib) <bib@odoo.com>
Signed-off-by: Maximilien La Barre (malb) <malb@odoo.com>

addons/l10n_de/models/chart_template.py

@@ -1,7 +1,6 @@
 # -*- coding: utf-8 -*-
-from odoo import models
 from odoo.addons.account.models.chart_template import template
-
+from odoo import models
 
 class AccountChartTemplate(models.AbstractModel):
     _inherit = 'account.chart.template'
@@ -15,3 +14,11 @@ class AccountChartTemplate(models.AbstractModel):
                 'paperformat_id': 'l10n_din5008.paperformat_euro_din',
             }
         }
+
+    def _setup_utility_bank_accounts(self, template_code, company, template_data):
+        super()._setup_utility_bank_accounts(template_code, company, template_data)
+        if template_code in ["de_skr03", "de_skr04"]:
+            company.account_journal_suspense_account_id.tag_ids = self.env.ref('l10n_de.tag_de_asset_bs_B_II_4')
+            company.account_journal_payment_debit_account_id.tag_ids = self.env.ref('l10n_de.tag_de_asset_bs_B_II_4')
+            company.account_journal_payment_credit_account_id.tag_ids = self.env.ref('l10n_de.tag_de_asset_bs_B_II_4')
+            company.transfer_account_id.tag_ids = self.env.ref('l10n_de.tag_de_asset_bs_B_IV')

addons/l10n_de_skr03/data/template/account.account-de_skr03.csv

@@ -281,7 +281,7 @@
 "account_1376","1376","Receivables from typical silent partners","l10n_de.tag_de_asset_bs_B_II_4","asset_current","False","","Forderungen gegen typisch stille Gesellschafter"
 "account_1377","1377","Receivables from typical silent partners - remaining term up to 1 year","l10n_de.tag_de_asset_bs_B_II_4","asset_current","False","","Forderungen gegen typisch stille Gesellschafter - Restlaufzeit bis 1 Jahr"
 "account_1378","1378","Receivables from typical silent partners - remaining term greater than 1 year","l10n_de.tag_de_asset_bs_B_II_4","asset_non_current","False","","Forderungen gegen typisch stille Gesellschafter - Restlaufzeit größer 1 Jahr"
-"account_1380","1380","Cost centre reconciliation account","l10n_de.tag_de_pl_06","asset_current","False","","Überleitungskonto Kostenstelle"
+"account_1380","1380","Cost centre reconciliation account","l10n_de.tag_de_asset_bs_B_II_4","asset_current","False","","Überleitungskonto Kostenstelle"
 "account_1381","1381","Receivables from GmbH shareholders","l10n_de.tag_de_asset_bs_B_II_4","asset_current","False","","Forderungen gegen GmbH-Gesellschafter"
 "account_1382","1382","Receivables from GmbH shareholders - remaining term up to 1 year","l10n_de.tag_de_asset_bs_B_II_4","asset_current","False","","Forderungen gegen GmbH-Gesellschafter - Restlaufzeit bis 1 Jahr"
 "account_1383","1383","Receivables from GmbH shareholders - remaining term greater than 1 year","l10n_de.tag_de_asset_bs_B_II_4","asset_non_current","False","","Forderungen gegen GmbH-Gesellschafter - Restlaufzeit größer 1 Jahr"

addons/l10n_de_skr04/data/template/account.account-de_skr04.csv

@@ -1198,6 +1198,6 @@
 "chart_skr04_9000","9000","Balances brought forward","","income_other","","","Saldenvorträge, Sachkonten"
 "chart_skr04_9008","9008","Balances brought forward, receivables","","income_other","","","Saldenvorträge, Debitoren"
 "chart_skr04_9009","9009","Balances brought forward, payables","","income_other","","","Saldenvorträge, Kreditoren"
-"chart_skr04_9090","9090","Aggregate carryforwards account","","asset_current","","","Summenvortragskonto"
+"chart_skr04_9090","9090","Aggregate carryforwards account","","income_other","","","Summenvortragskonto"
 "chart_skr04_9991","9991","Cash Difference Gain","account.account_tag_operating,l10n_de.tag_de_pl_04","income","","",""
 "chart_skr04_9994","9994","Cash Difference Loss","account.account_tag_operating,l10n_de.tag_de_pl_08_7","expense","","",""