[FIX] account: Fix float division by zero in reconcile model after migration

A statement line can't have a zero amount except after a migration.
In that case, the residual amount of the statement line is also zero and then, the line having the suspense account has a balance of zero.
When opening the bank reconciliation widget, it leads to a float division by zero because we try to compute the paid percentage of the statement line.

closes odoo/odoo#58069

Task: 2341850
X-original-commit: ecc8f8be6ee09cb0fdfae0c4b35a933541d41292
Signed-off-by: oco-odoo <oco-odoo@users.noreply.github.com>
Signed-off-by: Laurent Smet <smetl@users.noreply.github.com>

addons/account/models/account_bank_statement.py

@@ -772,9 +772,12 @@ class AccountBankStatementLine(models.Model):
             liquidity_lines, suspense_lines, other_lines = st_line._seek_for_lines()
 
             # Compute is_reconciled
-            if not st_line.id or suspense_lines:
+            if not st_line.id:
                 # New record: The journal items are not yet there.
                 st_line.is_reconciled = False
+            elif suspense_lines:
+                # In case of the statement line comes from an older version, it could have a residual amount of zero.
+                st_line.is_reconciled = all(suspense_line.reconciled for suspense_line in suspense_lines)
             elif st_line.currency_id.is_zero(st_line.amount):
                 st_line.is_reconciled = True
             else:

addons/account/models/account_reconcile_model.py

@@ -445,6 +445,12 @@ class AccountReconcileModel(models.Model):
         # First associate with each rec models all the statement lines for which it is applicable
         lines_with_partner_per_model = defaultdict(lambda: [])
         for st_line in st_lines:
+
+            # Statement lines created in old versions could have a residual amount of zero. In that case, don't try to
+            # match anything.
+            if not st_line.amount_residual:
+                continue
+
             mapped_partner = (partner_map and partner_map.get(st_line.id) and self.env['res.partner'].browse(partner_map[st_line.id])) or st_line.partner_id
 
             for rec_model in available_models: