[IMP] (mrp,stock)_account: using correct account when unbuild a MO

Currently when unbuild a MO, we create journal entries the same as
receiving components (add credit to input account) and deliver
finished product (add debit to output account). But since the
unbuild is just a revesal of the MO, the journal entries should
alse be revesals.

In this commit, when unbuild a MO, for the journal entry about the
component change, we add credit to the output account, and for the
journal entry of the finished product change, we add debit to input
account make sure the journal entries are also reversals.

Task 2312828
PR #58150

closes odoo/odoo#60730

X-original-commit: 83a3230706e1e2f4eaf9718156647821341d192b
Signed-off-by: Arnold Moyaux <amoyaux@users.noreply.github.com>

addons/mrp_account/models/__init__.py

@@ -3,3 +3,4 @@
 from . import mrp_workcenter
 from . import mrp_production
 from . import product
+from . import stock_move

addons/mrp_account/models/stock_move.py

@@ -0,0 +1,12 @@
+# -*- coding: utf-8 -*-
+# Part of Odoo. See LICENSE file for full copyright and licensing details.
+from odoo import api, fields, models, _
+
+
+class StockMove(models.Model):
+    _inherit = "stock.move"
+
+    def _is_returned(self, valued_type):
+        if self.unbuild_id and self.unbuild_id.mo_id:   # unbuilding a MO
+            return True
+        return super()._is_returned(valued_type)

addons/stock_account/models/stock_move.py

@@ -473,11 +473,11 @@ class StockMove(models.Model):
         company_from = self._is_out() and self.mapped('move_line_ids.location_id.company_id') or False
         company_to = self._is_in() and self.mapped('move_line_ids.location_dest_id.company_id') or False
 
+        journal_id, acc_src, acc_dest, acc_valuation = self._get_accounting_data_for_valuation()
         # Create Journal Entry for products arriving in the company; in case of routes making the link between several
         # warehouse of the same company, the transit location belongs to this company, so we don't need to create accounting entries
         if self._is_in():
-            journal_id, acc_src, acc_dest, acc_valuation = self._get_accounting_data_for_valuation()
-            if location_from and location_from.usage == 'customer':  # goods returned from customer
+            if self._is_returned(valued_type='in'):
                 self.with_company(company_to)._create_account_move_line(acc_dest, acc_valuation, journal_id, qty, description, svl_id, cost)
             else:
                 self.with_company(company_to)._create_account_move_line(acc_src, acc_valuation, journal_id, qty, description, svl_id, cost)
@@ -485,15 +485,13 @@ class StockMove(models.Model):
         # Create Journal Entry for products leaving the company
         if self._is_out():
             cost = -1 * cost
-            journal_id, acc_src, acc_dest, acc_valuation = self._get_accounting_data_for_valuation()
-            if location_to and location_to.usage == 'supplier':  # goods returned to supplier
+            if self._is_returned(valued_type='out'):
                 self.with_company(company_from)._create_account_move_line(acc_valuation, acc_src, journal_id, qty, description, svl_id, cost)
             else:
                 self.with_company(company_from)._create_account_move_line(acc_valuation, acc_dest, journal_id, qty, description, svl_id, cost)
 
         if self.company_id.anglo_saxon_accounting:
             # Creates an account entry from stock_input to stock_output on a dropship move. https://github.com/odoo/odoo/issues/12687
-            journal_id, acc_src, acc_dest, acc_valuation = self._get_accounting_data_for_valuation()
             if self._is_dropshipped():
                 if cost > 0:
                     self.with_company(self.company_id)._create_account_move_line(acc_src, acc_valuation, journal_id, qty, description, svl_id, cost)
@@ -516,3 +514,10 @@ class StockMove(models.Model):
         to the way they mix stock moves with invoices.
         """
         return self.env['account.move']
+
+    def _is_returned(self, valued_type):
+        self.ensure_one()
+        if valued_type == 'in':
+            return self.location_id and self.location_id.usage == 'customer'   # goods returned from customer
+        if valued_type == 'out':
+            return self.location_dest_id and self.location_dest_id.usage == 'supplier'   # goods returned to supplier