[FIX] account, hr_expense: fix reconciliation function

Steps to reproduce the bug:
- Install Accounting and Expense app
- Go to accounting settings > enable cash basis option
- Go to accounting > configuration > accounting > taxes
- Create a new tax or choose an existing one e.g “Tax abc”:
Tax Computation = `”Percentage of Price”`
Tax Type = `”Purchases”`
Choose any value for amount
Select "Based on Payment" in tax due
choose an account with the "Allow Reconciliation" option activated in the Cash Basis Transition Account field
Save

- Go to expenses > Expense Reports > All reports > Create a new one :
	- Add 2 expense and for both set up the taxes to "Tax abc" and unit price > 0
- Submit to manager
- Approve
- Post journal entries
- Register a payment

Problem:
A user error with the following message is triggered: “You are trying to reconcile some entries that are already reconciled”

In the use case we have two expenses and for each, an `" account.partial.reconcile "` will be created,
so we will loop twice and therefore add twice all the `”account.move.line”` linked to the taxes
in the dict `" to_reconcile_after "`: https://github.com/odoo/odoo/blob/beccf82e09d536255d9d9cb9bfe58ebae2559843/addons/account/models/account_partial_reconcile.py#L585

Then we loop to reconcile all the `" account.move.line "` which are in the dict `" to_reconcile_after "`,
but since we added them all twice, at each turn of the loop we give them all as a parameter
of the “reconcile” function without checking whether they are already reconciled or not.

opw-2565934

closes odoo/odoo#74432

X-original-commit: fb2b1482f5d3dec924b08e08dc915d6608c7d6b3
Signed-off-by: Laurent Smet <smetl@users.noreply.github.com>
Signed-off-by: Djamel Touati <DjamelTouati@users.noreply.github.com>

addons/account/models/account_partial_reconcile.py

@@ -503,13 +503,20 @@ class AccountPartialReconcile(models.Model):
         moves._post(soft=False)
 
         # Reconcile the tax lines being on a reconcile tax basis transfer account.
-        for line, move_index, sequence in to_reconcile_after:
+        for lines, move_index, sequence in to_reconcile_after:
+
+            # In expenses, all move lines are created manually without any grouping on tax lines.
+            # In that case, 'lines' could be already reconciled.
+            lines = lines.filtered(lambda x: not x.reconciled)
+            if not lines:
+                continue
+
             counterpart_line = moves[move_index].line_ids.filtered(lambda line: line.sequence == sequence)
 
             # When dealing with tiny amounts, the line could have a zero amount and then, be already reconciled.
             if counterpart_line.reconciled:
                 continue
 
-            (line + counterpart_line).reconcile()
+            (lines + counterpart_line).reconcile()
 
         return moves

addons/hr_expense/tests/test_expenses.py

@@ -1,7 +1,7 @@
 # -*- coding: utf-8 -*-
 # Part of Odoo. See LICENSE file for full copyright and licensing details.
 from odoo.addons.hr_expense.tests.common import TestExpenseCommon
-from odoo.tests import tagged
+from odoo.tests import tagged, Form
 from odoo import fields
 
 
@@ -223,3 +223,57 @@ class TestExpenses(TestExpenseCommon):
 
         # Assert not "Cannot create unbalanced journal entry" error.
         expense.action_sheet_move_create()
+
+    def test_reconcile_payment(self):
+        tax = self.env['account.tax'].create({
+            'name': 'tax abc',
+            'type_tax_use': 'purchase',
+            'amount_type': 'percent',
+            'amount': 15,
+            'price_include': False,
+            'include_base_amount': False,
+            'tax_exigibility': 'on_payment'
+        })
+        current_assets_type = self.env.ref('account.data_account_type_current_assets')
+        company = self.env.company.id
+        tax.cash_basis_transition_account_id = self.env['account.account'].create({
+            'name': "test",
+            'code': 999991,
+            'reconcile': True,
+            'user_type_id': current_assets_type.id,
+            'company_id': company,
+        }).id
+
+        sheet = self.env['hr.expense.sheet'].create({
+            'company_id': company,
+            'employee_id': self.expense_employee.id,
+            'name': 'test sheet',
+            'expense_line_ids': [
+                (0, 0, {
+                    'name': 'expense_1',
+                    'date': '2016-01-01',
+                    'product_id': self.product_a.id,
+                    'unit_amount': 10.0,
+                    'employee_id': self.expense_employee.id,
+                    'tax_ids': tax
+                }),
+                (0, 0, {
+                    'name': 'expense_2',
+                    'date': '2016-01-01',
+                    'product_id': self.product_a.id,
+                    'unit_amount': 1.0,
+                    'employee_id': self.expense_employee.id,
+                    'tax_ids': tax
+                }),
+            ],
+        })
+
+
+        #actions
+        sheet.action_submit_sheet()
+        sheet.approve_expense_sheets()
+        sheet.action_sheet_move_create()
+        action_data = sheet.action_register_payment()
+        wizard = Form(self.env['account.payment.register'].with_context(action_data['context'])).save()
+        wizard.action_create_payments()
+        self.assertEqual(sheet.state, 'done', 'all account.move.line linked to expenses must be reconciled after payment')