From ea00318e9ef6fa6a38b8edffd5a61f69894e6e93 Mon Sep 17 00:00:00 2001
From: "Lucas Perais (lpe)" <lpe@odoo.com>
Date: Thu, 21 Mar 2019 15:39:32 +0000
Subject: [PATCH] [FIX] account: revert move subjected to cash basis

Before this commit, when reverting a move
that will be subjected to the creation of a cash basis move
the process failed saying that some entries were already reconciled

That was because the process tried to create the cash basis move during
the revert.
This is  wrong, because no real cash is dealt with.

After this fix, the move lines of the original entry are reconciled
only with their revert counterpart

OPW 1938809
closes #30972
---
 addons/account/models/account_move.py       |  3 +-
 addons/account/tests/test_reconciliation.py | 63 +++++++++++++++++++++
 2 files changed, 65 insertions(+), 1 deletion(-)

diff --git a/addons/account/models/account_move.py b/addons/account/models/account_move.py
index 3a16deb625b..d57dbce741a 100644
--- a/addons/account/models/account_move.py
+++ b/addons/account/models/account_move.py
@@ -887,7 +887,8 @@ class AccountMoveLine(models.Model):
 
             for after_rec_dict in cash_basis_subjected:
                 new_rec = part_rec.create(after_rec_dict)
-                if cash_basis:
+                # if the pair belongs to move being reverted, do not create CABA entry
+                if cash_basis and not (new_rec.debit_move_id + new_rec.credit_move_id).mapped('move_id').mapped('reverse_entry_id'):
                     new_rec.create_tax_cash_basis_entry(cash_basis_percentage_before_rec)
         self.recompute()
 
diff --git a/addons/account/tests/test_reconciliation.py b/addons/account/tests/test_reconciliation.py
index e9be12bcefb..4ca4a94404c 100644
--- a/addons/account/tests/test_reconciliation.py
+++ b/addons/account/tests/test_reconciliation.py
@@ -1876,3 +1876,66 @@ class TestReconciliation(AccountingTestCase):
             (move_lines - base_amount_tax_lines)
             .filtered(lambda l: l.account_id == self.tax_final_account)
             .debit, 17094.66)
+
+    def test_reconciliation_cash_basis_revert(self):
+        company = self.env.ref('base.main_company')
+        company.tax_cash_basis_journal_id = self.cash_basis_journal
+        tax_cash_basis10percent = self.tax_cash_basis.copy({'amount': 10})
+        self.tax_waiting_account.reconcile = True
+        tax_waiting_account10 = self.tax_waiting_account.copy({
+            'name': 'TAX WAIT 10',
+            'code': 'TWAIT1',
+        })
+
+        AccountMoveLine = self.env['account.move.line'].with_context(check_move_validity=False)
+
+        # Purchase
+        purchase_move = self.env['account.move'].create({
+            'name': 'invoice',
+            'journal_id': self.purchase_journal.id,
+        })
+
+        purchase_payable_line0 = AccountMoveLine.create({
+            'account_id': self.account_rsa.id,
+            'credit': 175,
+            'move_id': purchase_move.id,
+        })
+
+        AccountMoveLine.create({
+            'name': 'expenseTaxed 10%',
+            'account_id': self.expense_account.id,
+            'debit': 50,
+            'move_id': purchase_move.id,
+            'tax_ids': [(4, tax_cash_basis10percent.id, False)],
+        })
+        tax_line0 = AccountMoveLine.create({
+            'name': 'TaxLine0',
+            'account_id': tax_waiting_account10.id,
+            'debit': 5,
+            'move_id': purchase_move.id,
+            'tax_line_id': tax_cash_basis10percent.id,
+        })
+        AccountMoveLine.create({
+            'name': 'expenseTaxed 20%',
+            'account_id': self.expense_account.id,
+            'debit': 100,
+            'move_id': purchase_move.id,
+            'tax_ids': [(4, self.tax_cash_basis.id, False)],
+        })
+        tax_line1 = AccountMoveLine.create({
+            'name': 'TaxLine1',
+            'account_id': self.tax_waiting_account.id,
+            'debit': 20,
+            'move_id': purchase_move.id,
+            'tax_line_id': self.tax_cash_basis.id,
+        })
+        purchase_move.post()
+
+        reverted = self.env['account.move'].browse(purchase_move.reverse_moves())
+        self.assertTrue(reverted.exists())
+
+        for inv_line in [purchase_payable_line0, tax_line0, tax_line1]:
+            self.assertTrue(inv_line.full_reconcile_id.exists())
+            reverted_expected = reverted.line_ids.filtered(lambda l: l.account_id == inv_line.account_id)
+            self.assertEqual(len(reverted_expected), 1)
+            self.assertEqual(reverted_expected.full_reconcile_id, inv_line.full_reconcile_id)