[FIX] mrp_subcontracting_account: wrong account subcontracting

When we do subcontracting, components and final products are sent to/
received from production location. The account entries are also post
using the accounting setting on production location like normal
manufacturing which is not correct.
To fix, we use account setting on product categories instead of
production location for subcontracting.

Task-3223451

X-original-commit: 017209068f308e87870e2b352afbdf6febc41da0
Part-of: odoo/odoo#132282

addons/mrp_subcontracting_account/models/stock_move.py

@@ -45,3 +45,13 @@ class StockMove(models.Model):
                 'account_id': credit_account_id,
             }
         return rslt
+
+    def _get_dest_account(self, account_data):
+        if self.raw_material_production_id.subcontractor_id:
+            return account_data['production'].id
+        return super()._get_dest_account(account_data)
+
+    def _get_src_account(self, account_data):
+        if self.production_id.subcontractor_id:
+            return account_data['production'].id
+        return super()._get_src_account(account_data)

addons/mrp_subcontracting_account/tests/test_subcontracting_account.py

@@ -128,6 +128,91 @@ class TestAccountSubcontractingFlows(TestMrpSubcontractingCommon):
             {'account_id': stock_cop_acc_id,    'product_id': self.comp1.id,       'debit': 10.0,  'credit': 0.0},
         ])
 
+    def test_subcontracting_account_flow_2(self):
+        """Test when set Cost of Production account on production location, subcontracting
+        won't use it.
+        """
+        # pylint: disable=bad-whitespace
+        self.stock_location = self.env.ref('stock.stock_location_stock')
+        self.customer_location = self.env.ref('stock.stock_location_customers')
+        self.supplier_location = self.env.ref('stock.stock_location_suppliers')
+        self.uom_unit = self.env.ref('uom.product_uom_unit')
+        product_category_all = self.env.ref('product.product_category_all')
+        product_category_all.property_cost_method = 'fifo'
+        product_category_all.property_valuation = 'real_time'
+        stock_in_acc_id = product_category_all.property_stock_account_input_categ_id.id
+        stock_valu_acc_id = product_category_all.property_stock_valuation_account_id.id
+        stock_cop_acc_id = product_category_all.property_stock_account_production_cost_id.id
+
+        # set Cost of Production account on production location
+        cop_account = self.env['account.account'].create({
+            'name': 'Cost of Production',
+            'code': 'CoP',
+            "account_type": 'expense',
+            'reconcile': False,
+        })
+        self.comp1.property_stock_production.write({
+            'valuation_out_account_id': cop_account.id,
+            'valuation_in_account_id': cop_account.id,
+        })
+
+        # IN 10@10 comp1 10@20 comp2
+        move1 = self.env['stock.move'].create({
+            'name': 'IN 10 units @ 10.00 per unit',
+            'location_id': self.supplier_location.id,
+            'location_dest_id': self.env.company.subcontracting_location_id.id,
+            'product_id': self.comp1.id,
+            'product_uom': self.uom_unit.id,
+            'product_uom_qty': 10.0,
+            'price_unit': 10.0,
+        })
+        move1._action_confirm()
+        move1._action_assign()
+        move1.move_line_ids.qty_done = 10.0
+        move1._action_done()
+        move2 = self.env['stock.move'].create({
+            'name': 'IN 10 units @ 20.00 per unit',
+            'location_id': self.supplier_location.id,
+            'location_dest_id': self.env.company.subcontracting_location_id.id,
+            'product_id': self.comp2.id,
+            'product_uom': self.uom_unit.id,
+            'product_uom_qty': 10.0,
+            'price_unit': 20.0,
+        })
+        move2._action_confirm()
+        move2._action_assign()
+        move2.move_line_ids.qty_done = 10.0
+        move2._action_done()
+
+        all_amls_ids = self.env['account.move.line'].search([]).ids
+
+        picking_form = Form(self.env['stock.picking'])
+        picking_form.picking_type_id = self.env.ref('stock.picking_type_in')
+        picking_form.partner_id = self.subcontractor_partner1
+        with picking_form.move_ids_without_package.new() as move:
+            move.product_id = self.finished
+            move.product_uom_qty = 1
+        picking_receipt = picking_form.save()
+        picking_receipt.move_ids.price_unit = 30.0
+        picking_receipt.action_confirm()
+        picking_receipt.move_ids.quantity_done = 1.0
+        picking_receipt._action_done()
+
+        amls = self.env['account.move.line'].search([('id', 'not in', all_amls_ids)])
+        all_amls_ids += amls.ids
+        self.assertRecordValues(amls, [
+            # Receipt from subcontractor
+            {'account_id': stock_valu_acc_id,   'product_id': self.finished.id,    'debit': 60.0,  'credit': 0.0},
+            {'account_id': stock_in_acc_id,     'product_id': self.finished.id,    'debit': 0.0,   'credit': 30.0},
+            {'account_id': stock_cop_acc_id,    'product_id': self.finished.id,    'debit': 0.0,   'credit': 30.0},
+            # Delivery com2 to subcontractor
+            {'account_id': stock_valu_acc_id,   'product_id': self.comp2.id,       'debit': 0.0,   'credit': 20.0},
+            {'account_id': stock_cop_acc_id,    'product_id': self.comp2.id,       'debit': 20.0,  'credit': 0.0},
+            # Delivery com2 to subcontractor
+            {'account_id': stock_valu_acc_id,   'product_id': self.comp1.id,       'debit': 0.0,   'credit': 10.0},
+            {'account_id': stock_cop_acc_id,    'product_id': self.comp1.id,       'debit': 10.0,  'credit': 0.0},
+        ])
+
     def test_subcontracting_account_backorder(self):
         """ This test uses tracked (serial and lot) component and tracked (serial) finished product
         The original subcontracting production order will be split into 4 backorders. This test