* budgetary position nor analytic account aren't required anymore (although one of the 2 have to be given)
* by extension, the computation of practical amount is not either based on the analytic lines or the account.move.line
* usability improved (for eaxmple: there's a button to open the list of items on which the practical amount computation is done)
* addition of a pivot and graph views of the budget lines
Was PR: #22342
Was task: 31995