[FIX] sale_mrp: do not use template bom

Consider this case:
Template A has 2 variants: KIT and NOKIT
KIT has a total cost of 100, NOKIT costs 50
When selling NOKIT, the current code will select the bom of KIT
to calculate the price_unit of NOKIT, which means that when
reconciling the aml of the invoice (amount = 100) with the aml of
the cogs move (amount = 50), it will be partial due to the difference
in amount. This alse messes with the balance sheet report.

This fix ensures that only boms directly related to the product
or for the generic template are selected.

opw-2918080

closes odoo/odoo#98676

X-original-commit: 8ce71352886442f3a75999fe39856f82651314e5
Signed-off-by: Steve Van Essche <svs@odoo.com>

addons/sale_mrp/models/account_move.py

@@ -11,10 +11,8 @@ class AccountMoveLine(models.Model):
 
         so_line = self.sale_line_ids and self.sale_line_ids[-1] or False
         if so_line:
-            bom = (so_line.product_id.variant_bom_ids or so_line.product_id.product_tmpl_id.bom_ids).filtered(
-                lambda b: not b.company_id or b.company_id == so_line.company_id
-            )[:1]
-            if bom and bom.type == 'phantom':
+            bom = self.env['mrp.bom']._bom_find(products=so_line.product_id, company_id=so_line.company_id.id, bom_type='phantom')[so_line.product_id]
+            if bom:
                 is_line_reversing = bool(self.move_id.reversed_entry_id)
                 qty_to_invoice = self.product_uom_id._compute_quantity(self.quantity, self.product_id.uom_id)
                 posted_invoice_lines = so_line.invoice_lines.filtered(lambda l: l.move_id.state == 'posted' and bool(l.move_id.reversed_entry_id) == is_line_reversing)

addons/sale_mrp/tests/test_sale_mrp_flow.py

@@ -1777,6 +1777,152 @@ class TestSaleMrpFlow(ValuationReconciliationTestCommon):
         invoice.action_post()
         self.assertEqual(invoice.state, 'posted')
 
+    def test_15_anglo_saxon_variant_price_unit(self):
+        """
+        Test the price unit of a variant from which template has another variant with kit bom.
+        Products:
+            Template A
+                variant NOKIT
+                variant KIT:
+                    Component A
+        Business Flow:
+            create products and kit
+            create SO selling both variants
+            validate the delivery
+            create the invoice
+            post the invoice
+        """
+
+        # Create environment
+        self.env.company.currency_id = self.env.ref('base.USD')
+        self.env.company.anglo_saxon_accounting = True
+        self.partner = self.env.ref('base.res_partner_1')
+        self.category = self.env.ref('product.product_category_1').copy({'name': 'Test category', 'property_valuation': 'real_time', 'property_cost_method': 'fifo'})
+        account_receiv = self.env['account.account'].create({'name': 'Receivable', 'code': 'RCV00', 'account_type': 'asset_receivable', 'reconcile': True})
+        account_expense = self.env['account.account'].create({'name': 'Expense', 'code': 'EXP00', 'account_type': 'liability_current', 'reconcile': True})
+        account_output = self.env['account.account'].create({'name': 'Output', 'code': 'OUT00', 'account_type': 'liability_current', 'reconcile': True})
+        account_valuation = self.env['account.account'].create({'name': 'Valuation', 'code': 'STV00', 'account_type': 'asset_receivable', 'reconcile': True})
+        self.stock_location = self.company_data['default_warehouse'].lot_stock_id
+        self.partner.property_account_receivable_id = account_receiv
+        self.category.property_account_income_categ_id = account_receiv
+        self.category.property_account_expense_categ_id = account_expense
+        self.category.property_stock_account_input_categ_id = account_receiv
+        self.category.property_stock_account_output_categ_id = account_output
+        self.category.property_stock_valuation_account_id = account_valuation
+
+        # Create variant attributes
+        self.prod_att_test = self.env['product.attribute'].create({'name': 'test'})
+        self.prod_attr_KIT = self.env['product.attribute.value'].create({'name': 'KIT', 'attribute_id': self.prod_att_test.id, 'sequence': 1})
+        self.prod_attr_NOKIT = self.env['product.attribute.value'].create({'name': 'NOKIT', 'attribute_id': self.prod_att_test.id, 'sequence': 2})
+
+        # Create the template
+        self.product_template = self.env['product.template'].create({
+            'name': 'Template A',
+            'type': 'product',
+            'uom_id': self.uom_unit.id,
+            'invoice_policy': 'delivery',
+            'categ_id': self.category.id,
+            'attribute_line_ids': [(0, 0, {
+                'attribute_id': self.prod_att_test.id,
+                'value_ids': [(6, 0, [self.prod_attr_KIT.id, self.prod_attr_NOKIT.id])]
+            })]
+        })
+
+        # Create the variants
+        self.pt_attr_KIT = self.product_template.attribute_line_ids[0].product_template_value_ids[0]
+        self.pt_attr_NOKIT = self.product_template.attribute_line_ids[0].product_template_value_ids[1]
+        self.variant_KIT = self.product_template._get_variant_for_combination(self.pt_attr_KIT)
+        self.variant_NOKIT = self.product_template._get_variant_for_combination(self.pt_attr_NOKIT)
+        # Assign a cost to the NOKIT variant
+        self.variant_NOKIT.write({'standard_price': 25})
+
+        # Create the components
+        self.comp_kit_a = self.env['product.product'].create({
+            'name': 'Component Kit A',
+            'type': 'product',
+            'uom_id': self.uom_unit.id,
+            'categ_id': self.category.id,
+            'standard_price': 20
+        })
+        self.comp_kit_b = self.env['product.product'].create({
+            'name': 'Component Kit B',
+            'type': 'product',
+            'uom_id': self.uom_unit.id,
+            'categ_id': self.category.id,
+            'standard_price': 10
+        })
+
+        # Create the bom
+        bom = self.env['mrp.bom'].create({
+            'product_tmpl_id': self.product_template.id,
+            'product_id': self.variant_KIT.id,
+            'product_qty': 1.0,
+            'type': 'phantom'
+        })
+        self.env['mrp.bom.line'].create({
+            'product_id': self.comp_kit_a.id,
+            'product_qty': 2.0,
+            'bom_id': bom.id
+        })
+        self.env['mrp.bom.line'].create({
+            'product_id': self.comp_kit_b.id,
+            'product_qty': 1.0,
+            'bom_id': bom.id
+        })
+
+        # Create the quants
+        self.env['stock.quant']._update_available_quantity(self.variant_KIT, self.stock_location, 1)
+        self.env['stock.quant']._update_available_quantity(self.comp_kit_a, self.stock_location, 2)
+        self.env['stock.quant']._update_available_quantity(self.comp_kit_b, self.stock_location, 1)
+        self.env['stock.quant']._update_available_quantity(self.variant_NOKIT, self.stock_location, 1)
+
+        # Create the sale order
+        so_vals = {
+            'partner_id': self.partner.id,
+            'partner_invoice_id': self.partner.id,
+            'partner_shipping_id': self.partner.id,
+            'order_line': [(0, 0, {
+                'name': self.variant_KIT.name,
+                'product_id': self.variant_KIT.id,
+                'product_uom_qty': 1,
+                'product_uom': self.uom_unit.id,
+                'price_unit': 100,
+            }), (0, 0, {
+                'name': self.variant_NOKIT.name,
+                'product_id': self.variant_NOKIT.id,
+                'product_uom_qty': 1,
+                'product_uom': self.uom_unit.id,
+                'price_unit': 50
+            })],
+            'pricelist_id': self.env.ref('product.list0').id,
+            'company_id': self.env.company.id
+        }
+        so = self.env['sale.order'].create(so_vals)
+        # Validate the sale order
+        so.action_confirm()
+        # Deliver the products
+        pick = so.picking_ids
+        wiz_act = pick.button_validate()
+        Form(self.env[wiz_act['res_model']].with_context(wiz_act['context'])).save().process()
+        # Create the invoice
+        so._create_invoices()
+        # Validate the invoice
+        invoice = so.invoice_ids
+        invoice.action_post()
+
+        amls = invoice.line_ids
+        aml_kit_expense = amls.filtered(lambda l: l.display_type == 'cogs' and l.debit > 0 and l.product_id == self.variant_KIT)
+        aml_kit_output = amls.filtered(lambda l: l.display_type == 'cogs' and l.credit > 0 and l.product_id == self.variant_KIT)
+        aml_nokit_expense = amls.filtered(lambda l: l.display_type == 'cogs' and l.debit > 0 and l.product_id == self.variant_NOKIT)
+        aml_nokit_output = amls.filtered(lambda l: l.display_type == 'cogs' and l.credit > 0 and l.product_id == self.variant_NOKIT)
+
+        # Check that the Cost of Goods Sold for variant KIT is equal to (2*20)+10 = 50
+        self.assertEqual(aml_kit_expense.debit, 50, "Cost of Good Sold entry missing or mismatching for variant with kit")
+        self.assertEqual(aml_kit_output.credit, 50, "Cost of Good Sold entry missing or mismatching for variant with kit")
+        # Check that the Cost of Goods Sold for variant NOKIT is equal to its standard_price = 25
+        self.assertEqual(aml_nokit_expense.debit, 25, "Cost of Good Sold entry missing or mismatching for variant without kit")
+        self.assertEqual(aml_nokit_output.credit, 25, "Cost of Good Sold entry missing or mismatching for variant without kit")
+
     def test_reconfirm_cancelled_kit(self):
         so = self.env['sale.order'].create({
             'partner_id': self.env.ref('base.res_partner_1').id,