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Initial commit: Accounting packages

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# -*- coding: utf-8 -*-
# Part of Odoo. See LICENSE file for full copyright and licensing details.
from odoo import api, fields, models, _
from odoo.exceptions import UserError
from odoo.tools import clean_context, float_is_zero, float_repr, float_round, float_compare
from odoo.exceptions import ValidationError
from collections import defaultdict
from datetime import datetime
class ProductTemplate(models.Model):
_name = 'product.template'
_inherit = 'product.template'
cost_method = fields.Selection(related="categ_id.property_cost_method", readonly=True)
valuation = fields.Selection(related="categ_id.property_valuation", readonly=True)
def write(self, vals):
impacted_templates = {}
move_vals_list = []
Product = self.env['product.product']
SVL = self.env['stock.valuation.layer']
if 'categ_id' in vals:
# When a change of category implies a change of cost method, we empty out and replenish
# the stock.
new_product_category = self.env['product.category'].browse(vals.get('categ_id'))
for product_template in self:
product_template = product_template.with_company(product_template.company_id)
valuation_impacted = False
if product_template.cost_method != new_product_category.property_cost_method:
valuation_impacted = True
if product_template.valuation != new_product_category.property_valuation:
valuation_impacted = True
if valuation_impacted is False:
continue
# Empty out the stock with the current cost method.
description = _("Due to a change of product category (from %s to %s), the costing method\
has changed for product template %s: from %s to %s.") %\
(product_template.categ_id.display_name, new_product_category.display_name,
product_template.display_name, product_template.cost_method, new_product_category.property_cost_method)
out_svl_vals_list, products_orig_quantity_svl, products = Product\
._svl_empty_stock(description, product_template=product_template)
out_stock_valuation_layers = SVL.create(out_svl_vals_list)
if product_template.valuation == 'real_time':
move_vals_list += Product._svl_empty_stock_am(out_stock_valuation_layers)
impacted_templates[product_template] = (products, description, products_orig_quantity_svl)
res = super(ProductTemplate, self).write(vals)
for product_template, (products, description, products_orig_quantity_svl) in impacted_templates.items():
# Replenish the stock with the new cost method.
in_svl_vals_list = products._svl_replenish_stock(description, products_orig_quantity_svl)
in_stock_valuation_layers = SVL.create(in_svl_vals_list)
if product_template.valuation == 'real_time':
move_vals_list += Product._svl_replenish_stock_am(in_stock_valuation_layers)
# Check access right
if move_vals_list and not self.env['stock.valuation.layer'].check_access_rights('read', raise_exception=False):
raise UserError(_("The action leads to the creation of a journal entry, for which you don't have the access rights."))
# Create the account moves.
if move_vals_list:
account_moves = self.env['account.move'].sudo().with_context(clean_context(self._context)).create(move_vals_list)
account_moves._post()
return res
# -------------------------------------------------------------------------
# Misc.
# -------------------------------------------------------------------------
def _get_product_accounts(self):
""" Add the stock accounts related to product to the result of super()
@return: dictionary which contains information regarding stock accounts and super (income+expense accounts)
"""
accounts = super(ProductTemplate, self)._get_product_accounts()
res = self._get_asset_accounts()
accounts.update({
'stock_input': res['stock_input'] or self.categ_id.property_stock_account_input_categ_id,
'stock_output': res['stock_output'] or self.categ_id.property_stock_account_output_categ_id,
'stock_valuation': self.categ_id.property_stock_valuation_account_id or False,
})
return accounts
def get_product_accounts(self, fiscal_pos=None):
""" Add the stock journal related to product to the result of super()
@return: dictionary which contains all needed information regarding stock accounts and journal and super (income+expense accounts)
"""
accounts = super(ProductTemplate, self).get_product_accounts(fiscal_pos=fiscal_pos)
accounts.update({'stock_journal': self.categ_id.property_stock_journal or False})
return accounts
class ProductProduct(models.Model):
_inherit = 'product.product'
value_svl = fields.Float(compute='_compute_value_svl', compute_sudo=True)
quantity_svl = fields.Float(compute='_compute_value_svl', compute_sudo=True)
avg_cost = fields.Monetary(string="Average Cost", compute='_compute_value_svl', compute_sudo=True, currency_field='company_currency_id')
total_value = fields.Monetary(string="Total Value", compute='_compute_value_svl', compute_sudo=True, currency_field='company_currency_id')
company_currency_id = fields.Many2one(
'res.currency', 'Valuation Currency', compute='_compute_value_svl', compute_sudo=True,
help="Technical field to correctly show the currently selected company's currency that corresponds "
"to the totaled value of the product's valuation layers")
stock_valuation_layer_ids = fields.One2many('stock.valuation.layer', 'product_id')
valuation = fields.Selection(related="categ_id.property_valuation", readonly=True)
cost_method = fields.Selection(related="categ_id.property_cost_method", readonly=True)
def write(self, vals):
if 'standard_price' in vals and not self.env.context.get('disable_auto_svl'):
self.filtered(lambda p: p.cost_method != 'fifo')._change_standard_price(vals['standard_price'])
return super(ProductProduct, self).write(vals)
def _get_valuation_layer_group_domain(self):
company_id = self.env.company.id
domain = [
('product_id', 'in', self.ids),
('company_id', '=', company_id),
]
if self.env.context.get('to_date'):
to_date = fields.Datetime.to_datetime(self.env.context['to_date'])
domain.append(('create_date', '<=', to_date))
return domain
def _get_valuation_layer_group_fields(self):
return ['value:sum', 'quantity:sum']
def _get_valuation_layer_groups(self):
domain = self._get_valuation_layer_group_domain()
group_fields = self._get_valuation_layer_group_fields()
return self.env['stock.valuation.layer']._read_group(domain, group_fields, ['product_id'])
def _prepare_valuation_layer_field_values(self, valuation_layer_group):
self.ensure_one()
value_svl = self.env.company.currency_id.round(valuation_layer_group['value'])
avg_cost = 0
if not float_is_zero(valuation_layer_group['quantity'], precision_rounding=self.uom_id.rounding):
avg_cost = value_svl / valuation_layer_group['quantity']
return {
"value_svl": value_svl,
"quantity_svl": valuation_layer_group['quantity'],
"avg_cost": avg_cost,
"total_value": avg_cost * self.sudo(False).qty_available
}
@api.depends('stock_valuation_layer_ids')
@api.depends_context('to_date', 'company')
def _compute_value_svl(self):
"""Compute totals of multiple svl related values"""
self.company_currency_id = self.env.company.currency_id
valuation_layer_groups = self._get_valuation_layer_groups()
products = self.browse()
# Browse all products and compute products' quantities_dict in batch.
self.env['product.product'].browse([group['product_id'][0] for group in valuation_layer_groups]).sudo(False).mapped('qty_available')
for valuation_layer_group in valuation_layer_groups:
product = self.browse(valuation_layer_group['product_id'][0])
product.update(product._prepare_valuation_layer_field_values(valuation_layer_group))
products |= product
remaining = (self - products)
remaining.value_svl = 0
remaining.quantity_svl = 0
remaining.avg_cost = 0
remaining.total_value = 0
# -------------------------------------------------------------------------
# Actions
# -------------------------------------------------------------------------
def action_revaluation(self):
self.ensure_one()
ctx = dict(self._context, default_product_id=self.id, default_company_id=self.env.company.id)
return {
'name': _("Product Revaluation"),
'view_mode': 'form',
'res_model': 'stock.valuation.layer.revaluation',
'view_id': self.env.ref('stock_account.stock_valuation_layer_revaluation_form_view').id,
'type': 'ir.actions.act_window',
'context': ctx,
'target': 'new'
}
# -------------------------------------------------------------------------
# SVL creation helpers
# -------------------------------------------------------------------------
def _prepare_in_svl_vals(self, quantity, unit_cost):
"""Prepare the values for a stock valuation layer created by a receipt.
:param quantity: the quantity to value, expressed in `self.uom_id`
:param unit_cost: the unit cost to value `quantity`
:return: values to use in a call to create
:rtype: dict
"""
self.ensure_one()
company_id = self.env.context.get('force_company', self.env.company.id)
company = self.env['res.company'].browse(company_id)
value = company.currency_id.round(unit_cost * quantity)
return {
'product_id': self.id,
'value': value,
'unit_cost': unit_cost,
'quantity': quantity,
'remaining_qty': quantity,
'remaining_value': value,
}
def _prepare_out_svl_vals(self, quantity, company):
"""Prepare the values for a stock valuation layer created by a delivery.
:param quantity: the quantity to value, expressed in `self.uom_id`
:return: values to use in a call to create
:rtype: dict
"""
self.ensure_one()
company_id = self.env.context.get('force_company', self.env.company.id)
company = self.env['res.company'].browse(company_id)
currency = company.currency_id
# Quantity is negative for out valuation layers.
quantity = -1 * quantity
vals = {
'product_id': self.id,
'value': currency.round(quantity * self.standard_price),
'unit_cost': self.standard_price,
'quantity': quantity,
}
fifo_vals = self._run_fifo(abs(quantity), company)
vals['remaining_qty'] = fifo_vals.get('remaining_qty')
# In case of AVCO, fix rounding issue of standard price when needed.
if self.product_tmpl_id.cost_method == 'average' and not float_is_zero(self.quantity_svl, precision_rounding=self.uom_id.rounding):
rounding_error = currency.round(
(self.standard_price * self.quantity_svl - self.value_svl) * abs(quantity / self.quantity_svl)
)
if rounding_error:
# If it is bigger than the (smallest number of the currency * quantity) / 2,
# then it isn't a rounding error but a stock valuation error, we shouldn't fix it under the hood ...
if abs(rounding_error) <= max((abs(quantity) * currency.rounding) / 2, currency.rounding):
vals['value'] += rounding_error
vals['rounding_adjustment'] = '\nRounding Adjustment: %s%s %s' % (
'+' if rounding_error > 0 else '',
float_repr(rounding_error, precision_digits=currency.decimal_places),
currency.symbol
)
if self.product_tmpl_id.cost_method == 'fifo':
vals.update(fifo_vals)
return vals
def _change_standard_price(self, new_price):
"""Helper to create the stock valuation layers and the account moves
after an update of standard price.
:param new_price: new standard price
"""
# Handle stock valuation layers.
if self.filtered(lambda p: p.valuation == 'real_time') and not self.env['stock.valuation.layer'].check_access_rights('read', raise_exception=False):
raise UserError(_("You cannot update the cost of a product in automated valuation as it leads to the creation of a journal entry, for which you don't have the access rights."))
svl_vals_list = []
company_id = self.env.company
price_unit_prec = self.env['decimal.precision'].precision_get('Product Price')
rounded_new_price = float_round(new_price, precision_digits=price_unit_prec)
for product in self:
if product.cost_method not in ('standard', 'average'):
continue
quantity_svl = product.sudo().quantity_svl
if float_compare(quantity_svl, 0.0, precision_rounding=product.uom_id.rounding) <= 0:
continue
value_svl = product.sudo().value_svl
value = company_id.currency_id.round((rounded_new_price * quantity_svl) - value_svl)
if company_id.currency_id.is_zero(value):
continue
svl_vals = {
'company_id': company_id.id,
'product_id': product.id,
'description': _('Product value manually modified (from %s to %s)') % (product.standard_price, rounded_new_price),
'value': value,
'quantity': 0,
}
svl_vals_list.append(svl_vals)
stock_valuation_layers = self.env['stock.valuation.layer'].sudo().create(svl_vals_list)
# Handle account moves.
product_accounts = {product.id: product.product_tmpl_id.get_product_accounts() for product in self}
am_vals_list = []
for stock_valuation_layer in stock_valuation_layers:
product = stock_valuation_layer.product_id
value = stock_valuation_layer.value
if product.type != 'product' or product.valuation != 'real_time':
continue
# Sanity check.
if not product_accounts[product.id].get('expense'):
raise UserError(_('You must set a counterpart account on your product category.'))
if not product_accounts[product.id].get('stock_valuation'):
raise UserError(_('You don\'t have any stock valuation account defined on your product category. You must define one before processing this operation.'))
if value < 0:
debit_account_id = product_accounts[product.id]['expense'].id
credit_account_id = product_accounts[product.id]['stock_valuation'].id
else:
debit_account_id = product_accounts[product.id]['stock_valuation'].id
credit_account_id = product_accounts[product.id]['expense'].id
move_vals = {
'journal_id': product_accounts[product.id]['stock_journal'].id,
'company_id': company_id.id,
'ref': product.default_code,
'stock_valuation_layer_ids': [(6, None, [stock_valuation_layer.id])],
'move_type': 'entry',
'line_ids': [(0, 0, {
'name': _(
'%(user)s changed cost from %(previous)s to %(new_price)s - %(product)s',
user=self.env.user.name,
previous=product.standard_price,
new_price=new_price,
product=product.display_name
),
'account_id': debit_account_id,
'debit': abs(value),
'credit': 0,
'product_id': product.id,
'quantity': 0,
}), (0, 0, {
'name': _(
'%(user)s changed cost from %(previous)s to %(new_price)s - %(product)s',
user=self.env.user.name,
previous=product.standard_price,
new_price=new_price,
product=product.display_name
),
'account_id': credit_account_id,
'debit': 0,
'credit': abs(value),
'product_id': product.id,
'quantity': 0,
})],
}
am_vals_list.append(move_vals)
account_moves = self.env['account.move'].sudo().with_context(clean_context(self._context)).create(am_vals_list)
if account_moves:
account_moves._post()
def _get_fifo_candidates_domain(self, company):
return [
("product_id", "=", self.id),
("remaining_qty", ">", 0),
("company_id", "=", company.id),
]
def _get_fifo_candidates(self, company):
candidates_domain = self._get_fifo_candidates_domain(company)
return self.env["stock.valuation.layer"].sudo().search(candidates_domain)
def _get_qty_taken_on_candidate(self, qty_to_take_on_candidates, candidate):
return min(qty_to_take_on_candidates, candidate.remaining_qty)
def _run_fifo(self, quantity, company):
self.ensure_one()
# Find back incoming stock valuation layers (called candidates here) to value `quantity`.
qty_to_take_on_candidates = quantity
candidates = self._get_fifo_candidates(company)
new_standard_price = 0
tmp_value = 0 # to accumulate the value taken on the candidates
for candidate in candidates:
qty_taken_on_candidate = self._get_qty_taken_on_candidate(qty_to_take_on_candidates, candidate)
candidate_unit_cost = candidate.remaining_value / candidate.remaining_qty
new_standard_price = candidate_unit_cost
value_taken_on_candidate = qty_taken_on_candidate * candidate_unit_cost
value_taken_on_candidate = candidate.currency_id.round(value_taken_on_candidate)
new_remaining_value = candidate.remaining_value - value_taken_on_candidate
candidate_vals = {
'remaining_qty': candidate.remaining_qty - qty_taken_on_candidate,
'remaining_value': new_remaining_value,
}
candidate.write(candidate_vals)
qty_to_take_on_candidates -= qty_taken_on_candidate
tmp_value += value_taken_on_candidate
if float_is_zero(qty_to_take_on_candidates, precision_rounding=self.uom_id.rounding):
if float_is_zero(candidate.remaining_qty, precision_rounding=self.uom_id.rounding):
next_candidates = candidates.filtered(lambda svl: svl.remaining_qty > 0)
new_standard_price = next_candidates and next_candidates[0].unit_cost or new_standard_price
break
# Update the standard price with the price of the last used candidate, if any.
if new_standard_price and self.cost_method == 'fifo':
self.sudo().with_company(company.id).with_context(disable_auto_svl=True).standard_price = new_standard_price
# If there's still quantity to value but we're out of candidates, we fall in the
# negative stock use case. We chose to value the out move at the price of the
# last out and a correction entry will be made once `_fifo_vacuum` is called.
vals = {}
if float_is_zero(qty_to_take_on_candidates, precision_rounding=self.uom_id.rounding):
vals = {
'value': -tmp_value,
'unit_cost': tmp_value / quantity,
}
else:
assert qty_to_take_on_candidates > 0
last_fifo_price = new_standard_price or self.standard_price
negative_stock_value = last_fifo_price * -qty_to_take_on_candidates
tmp_value += abs(negative_stock_value)
vals = {
'remaining_qty': -qty_to_take_on_candidates,
'value': -tmp_value,
'unit_cost': last_fifo_price,
}
return vals
def _run_fifo_vacuum(self, company=None):
"""Compensate layer valued at an estimated price with the price of future receipts
if any. If the estimated price is equals to the real price, no layer is created but
the original layer is marked as compensated.
:param company: recordset of `res.company` to limit the execution of the vacuum
"""
if company is None:
company = self.env.company
ValuationLayer = self.env['stock.valuation.layer'].sudo()
svls_to_vacuum_by_product = defaultdict(lambda: ValuationLayer)
res = ValuationLayer.read_group([
('product_id', 'in', self.ids),
('remaining_qty', '<', 0),
('stock_move_id', '!=', False),
('company_id', '=', company.id),
], ['ids:array_agg(id)', 'create_date:min'], ['product_id'], orderby='create_date, id')
min_create_date = datetime.max
for group in res:
svls_to_vacuum_by_product[group['product_id'][0]] = ValuationLayer.browse(group['ids'])
min_create_date = min(min_create_date, group['create_date'])
all_candidates_by_product = defaultdict(lambda: ValuationLayer)
res = ValuationLayer.read_group([
('product_id', 'in', self.ids),
('remaining_qty', '>', 0),
('company_id', '=', company.id),
('create_date', '>=', min_create_date),
], ['ids:array_agg(id)'], ['product_id'], orderby='id')
for group in res:
all_candidates_by_product[group['product_id'][0]] = ValuationLayer.browse(group['ids'])
new_svl_vals_real_time = []
new_svl_vals_manual = []
real_time_svls_to_vacuum = ValuationLayer
for product in self:
all_candidates = all_candidates_by_product[product.id]
current_real_time_svls = ValuationLayer
for svl_to_vacuum in svls_to_vacuum_by_product[product.id]:
# We don't use search to avoid executing _flush_search and to decrease interaction with DB
candidates = all_candidates.filtered(
lambda r: r.create_date > svl_to_vacuum.create_date
or r.create_date == svl_to_vacuum.create_date
and r.id > svl_to_vacuum.id
)
if not candidates:
break
qty_to_take_on_candidates = abs(svl_to_vacuum.remaining_qty)
qty_taken_on_candidates = 0
tmp_value = 0
for candidate in candidates:
qty_taken_on_candidate = min(candidate.remaining_qty, qty_to_take_on_candidates)
qty_taken_on_candidates += qty_taken_on_candidate
candidate_unit_cost = candidate.remaining_value / candidate.remaining_qty
value_taken_on_candidate = qty_taken_on_candidate * candidate_unit_cost
value_taken_on_candidate = candidate.currency_id.round(value_taken_on_candidate)
new_remaining_value = candidate.remaining_value - value_taken_on_candidate
candidate_vals = {
'remaining_qty': candidate.remaining_qty - qty_taken_on_candidate,
'remaining_value': new_remaining_value
}
candidate.write(candidate_vals)
if not (candidate.remaining_qty > 0):
all_candidates -= candidate
qty_to_take_on_candidates -= qty_taken_on_candidate
tmp_value += value_taken_on_candidate
if float_is_zero(qty_to_take_on_candidates, precision_rounding=product.uom_id.rounding):
break
# Get the estimated value we will correct.
remaining_value_before_vacuum = svl_to_vacuum.unit_cost * qty_taken_on_candidates
new_remaining_qty = svl_to_vacuum.remaining_qty + qty_taken_on_candidates
corrected_value = remaining_value_before_vacuum - tmp_value
svl_to_vacuum.write({
'remaining_qty': new_remaining_qty,
})
# Don't create a layer or an accounting entry if the corrected value is zero.
if svl_to_vacuum.currency_id.is_zero(corrected_value):
continue
corrected_value = svl_to_vacuum.currency_id.round(corrected_value)
move = svl_to_vacuum.stock_move_id
new_svl_vals = new_svl_vals_real_time if product.valuation == 'real_time' else new_svl_vals_manual
new_svl_vals.append({
'product_id': product.id,
'value': corrected_value,
'unit_cost': 0,
'quantity': 0,
'remaining_qty': 0,
'stock_move_id': move.id,
'company_id': move.company_id.id,
'description': 'Revaluation of %s (negative inventory)' % (move.picking_id.name or move.name),
'stock_valuation_layer_id': svl_to_vacuum.id,
})
if product.valuation == 'real_time':
current_real_time_svls |= svl_to_vacuum
real_time_svls_to_vacuum |= current_real_time_svls
ValuationLayer.create(new_svl_vals_manual)
vacuum_svls = ValuationLayer.create(new_svl_vals_real_time)
# If some negative stock were fixed, we need to recompute the standard price.
for product in self:
product = product.with_company(company.id)
# Only recompute if we fixed some negative stock
if not svls_to_vacuum_by_product[product.id]:
continue
if product.cost_method == 'average' and not float_is_zero(product.quantity_svl,
precision_rounding=product.uom_id.rounding):
product.sudo().with_context(disable_auto_svl=True).write({'standard_price': product.value_svl / product.quantity_svl})
vacuum_svls._validate_accounting_entries()
self._create_fifo_vacuum_anglo_saxon_expense_entries(zip(vacuum_svls, real_time_svls_to_vacuum))
@api.model
def _create_fifo_vacuum_anglo_saxon_expense_entries(self, vacuum_pairs):
""" Batch version of _create_fifo_vacuum_anglo_saxon_expense_entry
"""
AccountMove = self.env['account.move'].sudo()
account_move_vals = []
vacuum_pairs_to_reconcile = []
svls_accounts = {}
for vacuum_svl, svl_to_vacuum in vacuum_pairs:
if not vacuum_svl.company_id.anglo_saxon_accounting or not svl_to_vacuum.stock_move_id._is_out():
continue
account_move_lines = svl_to_vacuum.account_move_id.line_ids
# Find related customer invoice where product is delivered while you don't have units in stock anymore
reconciled_line_ids = list(set(account_move_lines._reconciled_lines()) - set(account_move_lines.ids))
account_move = AccountMove.search([('line_ids', 'in', reconciled_line_ids)], limit=1)
# If delivered quantity is not invoiced then no need to create this entry
if not account_move:
continue
accounts = svl_to_vacuum.product_id.product_tmpl_id.get_product_accounts(fiscal_pos=account_move.fiscal_position_id)
if not accounts.get('stock_output') or not accounts.get('expense'):
continue
svls_accounts[svl_to_vacuum.id] = accounts
description = "Expenses %s" % (vacuum_svl.description)
move_lines = vacuum_svl.stock_move_id._prepare_account_move_line(
vacuum_svl.quantity, vacuum_svl.value * -1,
accounts['stock_output'].id, accounts['expense'].id,
vacuum_svl.id, description)
account_move_vals.append({
'journal_id': accounts['stock_journal'].id,
'line_ids': move_lines,
'date': self._context.get('force_period_date', fields.Date.context_today(self)),
'ref': description,
'stock_move_id': vacuum_svl.stock_move_id.id,
'move_type': 'entry',
})
vacuum_pairs_to_reconcile.append((vacuum_svl, svl_to_vacuum))
new_account_moves = AccountMove.with_context(clean_context(self._context)).create(account_move_vals)
new_account_moves._post()
for new_account_move, (vacuum_svl, svl_to_vacuum) in zip(new_account_moves, vacuum_pairs_to_reconcile):
account = svls_accounts[svl_to_vacuum.id]['stock_output']
to_reconcile_account_move_lines = vacuum_svl.account_move_id.line_ids.filtered(lambda l: not l.reconciled and l.account_id == account and l.account_id.reconcile)
to_reconcile_account_move_lines += new_account_move.line_ids.filtered(lambda l: not l.reconciled and l.account_id == account and l.account_id.reconcile)
to_reconcile_account_move_lines.reconcile()
# TODO remove in master
def _create_fifo_vacuum_anglo_saxon_expense_entry(self, vacuum_svl, svl_to_vacuum):
""" When product is delivered and invoiced while you don't have units in stock anymore, there are chances of that
product getting undervalued/overvalued. So, we should nevertheless take into account the fact that the product has
already been delivered and invoiced to the customer by posting the value difference in the expense account also.
Consider the below case where product is getting undervalued:
You bought 8 units @ 10$ -> You have a stock valuation of 8 units, unit cost 10.
Then you deliver 10 units of the product.
You assumed the missing 2 should go out at a value of 10$ but you are not sure yet as it hasn't been bought in Odoo yet.
Afterwards, you buy missing 2 units of the same product at 12$ instead of expected 10$.
In case the product has been undervalued when delivered without stock, the vacuum entry is the following one (this entry already takes place):
Account | Debit | Credit
===================================================
Stock Valuation | 0.00 | 4.00
Stock Interim (Delivered) | 4.00 | 0.00
So, on delivering product with different price, We should create additional journal items like:
Account | Debit | Credit
===================================================
Stock Interim (Delivered) | 0.00 | 4.00
Expenses Revaluation | 4.00 | 0.00
"""
if not vacuum_svl.company_id.anglo_saxon_accounting or not svl_to_vacuum.stock_move_id._is_out():
return False
AccountMove = self.env['account.move'].sudo()
account_move_lines = svl_to_vacuum.account_move_id.line_ids
# Find related customer invoice where product is delivered while you don't have units in stock anymore
reconciled_line_ids = list(set(account_move_lines._reconciled_lines()) - set(account_move_lines.ids))
account_move = AccountMove.search([('line_ids','in', reconciled_line_ids)], limit=1)
# If delivered quantity is not invoiced then no need to create this entry
if not account_move:
return False
accounts = svl_to_vacuum.product_id.product_tmpl_id.get_product_accounts(fiscal_pos=account_move.fiscal_position_id)
if not accounts.get('stock_output') or not accounts.get('expense'):
return False
description = "Expenses %s" % (vacuum_svl.description)
move_lines = vacuum_svl.stock_move_id._prepare_account_move_line(
vacuum_svl.quantity, vacuum_svl.value * -1,
accounts['stock_output'].id, accounts['expense'].id,
vacuum_svl.id, description)
new_account_move = AccountMove.sudo().create({
'journal_id': accounts['stock_journal'].id,
'line_ids': move_lines,
'date': self._context.get('force_period_date', fields.Date.context_today(self)),
'ref': description,
'stock_move_id': vacuum_svl.stock_move_id.id,
'move_type': 'entry',
})
new_account_move._post()
to_reconcile_account_move_lines = vacuum_svl.account_move_id.line_ids.filtered(lambda l: not l.reconciled and l.account_id == accounts['stock_output'] and l.account_id.reconcile)
to_reconcile_account_move_lines += new_account_move.line_ids.filtered(lambda l: not l.reconciled and l.account_id == accounts['stock_output'] and l.account_id.reconcile)
return to_reconcile_account_move_lines.reconcile()
@api.model
def _svl_empty_stock(self, description, product_category=None, product_template=None):
impacted_product_ids = []
impacted_products = self.env['product.product']
products_orig_quantity_svl = {}
# get the impacted products
domain = [('type', '=', 'product')]
if product_category is not None:
domain += [('categ_id', '=', product_category.id)]
elif product_template is not None:
domain += [('product_tmpl_id', '=', product_template.id)]
else:
raise ValueError()
products = self.env['product.product'].search_read(domain, ['quantity_svl'])
for product in products:
impacted_product_ids.append(product['id'])
products_orig_quantity_svl[product['id']] = product['quantity_svl']
impacted_products |= self.env['product.product'].browse(impacted_product_ids)
# empty out the stock for the impacted products
empty_stock_svl_list = []
for product in impacted_products:
# FIXME sle: why not use products_orig_quantity_svl here?
if float_is_zero(product.quantity_svl, precision_rounding=product.uom_id.rounding):
# FIXME: create an empty layer to track the change?
continue
if float_compare(product.quantity_svl, 0, precision_rounding=product.uom_id.rounding) > 0:
svsl_vals = product._prepare_out_svl_vals(product.quantity_svl, self.env.company)
else:
svsl_vals = product._prepare_in_svl_vals(abs(product.quantity_svl), product.value_svl / product.quantity_svl)
svsl_vals['description'] = description + svsl_vals.pop('rounding_adjustment', '')
svsl_vals['company_id'] = self.env.company.id
empty_stock_svl_list.append(svsl_vals)
return empty_stock_svl_list, products_orig_quantity_svl, impacted_products
def _svl_replenish_stock(self, description, products_orig_quantity_svl):
refill_stock_svl_list = []
for product in self:
quantity_svl = products_orig_quantity_svl[product.id]
if quantity_svl:
if float_compare(quantity_svl, 0, precision_rounding=product.uom_id.rounding) > 0:
svl_vals = product._prepare_in_svl_vals(quantity_svl, product.standard_price)
else:
svl_vals = product._prepare_out_svl_vals(abs(quantity_svl), self.env.company)
svl_vals['description'] = description
svl_vals['company_id'] = self.env.company.id
refill_stock_svl_list.append(svl_vals)
return refill_stock_svl_list
@api.model
def _svl_empty_stock_am(self, stock_valuation_layers):
move_vals_list = []
product_accounts = {product.id: product.product_tmpl_id.get_product_accounts() for product in stock_valuation_layers.mapped('product_id')}
for out_stock_valuation_layer in stock_valuation_layers:
product = out_stock_valuation_layer.product_id
stock_input_account = product_accounts[product.id].get('stock_input')
if not stock_input_account:
raise UserError(_('You don\'t have any stock input account defined on your product category. You must define one before processing this operation.'))
if not product_accounts[product.id].get('stock_valuation'):
raise UserError(_('You don\'t have any stock valuation account defined on your product category. You must define one before processing this operation.'))
debit_account_id = stock_input_account.id
credit_account_id = product_accounts[product.id]['stock_valuation'].id
value = out_stock_valuation_layer.value
move_vals = {
'journal_id': product_accounts[product.id]['stock_journal'].id,
'company_id': self.env.company.id,
'ref': product.default_code,
'stock_valuation_layer_ids': [(6, None, [out_stock_valuation_layer.id])],
'line_ids': [(0, 0, {
'name': out_stock_valuation_layer.description,
'account_id': debit_account_id,
'debit': abs(value),
'credit': 0,
'product_id': product.id,
}), (0, 0, {
'name': out_stock_valuation_layer.description,
'account_id': credit_account_id,
'debit': 0,
'credit': abs(value),
'product_id': product.id,
})],
'move_type': 'entry',
}
move_vals_list.append(move_vals)
return move_vals_list
def _svl_replenish_stock_am(self, stock_valuation_layers):
move_vals_list = []
product_accounts = {product.id: product.product_tmpl_id.get_product_accounts() for product in stock_valuation_layers.mapped('product_id')}
for out_stock_valuation_layer in stock_valuation_layers:
product = out_stock_valuation_layer.product_id
if not product_accounts[product.id].get('stock_input'):
raise UserError(_('You don\'t have any input valuation account defined on your product category. You must define one before processing this operation.'))
if not product_accounts[product.id].get('stock_valuation'):
raise UserError(_('You don\'t have any stock valuation account defined on your product category. You must define one before processing this operation.'))
if not product_accounts[product.id].get('stock_output'):
raise UserError(
_('You don\'t have any output valuation account defined on your product '
'category. You must define one before processing this operation.')
)
precision = self.env['decimal.precision'].precision_get('Product Unit of Measure')
if float_compare(out_stock_valuation_layer.quantity, 0, precision_digits=precision) == 1:
debit_account_id = product_accounts[product.id]['stock_valuation'].id
credit_account_id = product_accounts[product.id]['stock_input'].id
else:
debit_account_id = product_accounts[product.id]['stock_output'].id
credit_account_id = product_accounts[product.id]['stock_valuation'].id
value = out_stock_valuation_layer.value
move_vals = {
'journal_id': product_accounts[product.id]['stock_journal'].id,
'company_id': self.env.company.id,
'ref': product.default_code,
'stock_valuation_layer_ids': [(6, None, [out_stock_valuation_layer.id])],
'line_ids': [(0, 0, {
'name': out_stock_valuation_layer.description,
'account_id': debit_account_id,
'debit': abs(value),
'credit': 0,
'product_id': product.id,
}), (0, 0, {
'name': out_stock_valuation_layer.description,
'account_id': credit_account_id,
'debit': 0,
'credit': abs(value),
'product_id': product.id,
})],
'move_type': 'entry',
}
move_vals_list.append(move_vals)
return move_vals_list
# -------------------------------------------------------------------------
# Anglo saxon helpers
# -------------------------------------------------------------------------
def _stock_account_get_anglo_saxon_price_unit(self, uom=False):
price = self.standard_price
if not self or not uom or self.uom_id.id == uom.id:
return price or 0.0
return self.uom_id._compute_price(price, uom)
def _compute_average_price(self, qty_invoiced, qty_to_invoice, stock_moves, is_returned=False):
"""Go over the valuation layers of `stock_moves` to value `qty_to_invoice` while taking
care of ignoring `qty_invoiced`. If `qty_to_invoice` is greater than what's possible to
value with the valuation layers, use the product's standard price.
:param qty_invoiced: quantity already invoiced
:param qty_to_invoice: quantity to invoice
:param stock_moves: recordset of `stock.move`
:param is_returned: if True, consider the incoming moves
:returns: the anglo saxon price unit
:rtype: float
"""
self.ensure_one()
if not qty_to_invoice:
return 0
candidates = stock_moves\
.sudo()\
.filtered(lambda m: is_returned == bool(m.origin_returned_move_id and sum(m.stock_valuation_layer_ids.mapped('quantity')) >= 0))\
.mapped('stock_valuation_layer_ids')
if self.env.context.get('candidates_prefetch_ids'):
candidates = candidates.with_prefetch(self.env.context.get('candidates_prefetch_ids'))
if len(candidates) > 1:
candidates = candidates.sorted(lambda svl: (svl.create_date, svl.id))
value_invoiced = self.env.context.get('value_invoiced', 0)
if 'value_invoiced' in self.env.context:
qty_valued, valuation = candidates._consume_all(qty_invoiced, value_invoiced, qty_to_invoice)
else:
qty_valued, valuation = candidates._consume_specific_qty(qty_invoiced, qty_to_invoice)
# If there's still quantity to invoice but we're out of candidates, we chose the standard
# price to estimate the anglo saxon price unit.
missing = qty_to_invoice - qty_valued
for sml in stock_moves.move_line_ids:
if not sml._should_exclude_for_valuation():
continue
missing -= sml.product_uom_id._compute_quantity(sml.qty_done, self.uom_id, rounding_method='HALF-UP')
if float_compare(missing, 0, precision_rounding=self.uom_id.rounding) > 0:
valuation += self.standard_price * missing
return valuation / qty_to_invoice
class ProductCategory(models.Model):
_inherit = 'product.category'
property_valuation = fields.Selection([
('manual_periodic', 'Manual'),
('real_time', 'Automated')], string='Inventory Valuation',
company_dependent=True, copy=True, required=True,
help="""Manual: The accounting entries to value the inventory are not posted automatically.
Automated: An accounting entry is automatically created to value the inventory when a product enters or leaves the company.
""")
property_cost_method = fields.Selection([
('standard', 'Standard Price'),
('fifo', 'First In First Out (FIFO)'),
('average', 'Average Cost (AVCO)')], string="Costing Method",
company_dependent=True, copy=True, required=True,
help="""Standard Price: The products are valued at their standard cost defined on the product.
Average Cost (AVCO): The products are valued at weighted average cost.
First In First Out (FIFO): The products are valued supposing those that enter the company first will also leave it first.
""")
property_stock_journal = fields.Many2one(
'account.journal', 'Stock Journal', company_dependent=True,
domain="[('company_id', '=', allowed_company_ids[0])]", check_company=True,
help="When doing automated inventory valuation, this is the Accounting Journal in which entries will be automatically posted when stock moves are processed.")
property_stock_account_input_categ_id = fields.Many2one(
'account.account', 'Stock Input Account', company_dependent=True,
domain="[('company_id', '=', allowed_company_ids[0]), ('deprecated', '=', False)]", check_company=True,
help="""Counterpart journal items for all incoming stock moves will be posted in this account, unless there is a specific valuation account
set on the source location. This is the default value for all products in this category. It can also directly be set on each product.""")
property_stock_account_output_categ_id = fields.Many2one(
'account.account', 'Stock Output Account', company_dependent=True,
domain="[('company_id', '=', allowed_company_ids[0]), ('deprecated', '=', False)]", check_company=True,
help="""When doing automated inventory valuation, counterpart journal items for all outgoing stock moves will be posted in this account,
unless there is a specific valuation account set on the destination location. This is the default value for all products in this category.
It can also directly be set on each product.""")
property_stock_valuation_account_id = fields.Many2one(
'account.account', 'Stock Valuation Account', company_dependent=True,
domain="[('company_id', '=', allowed_company_ids[0]), ('deprecated', '=', False)]", check_company=True,
help="""When automated inventory valuation is enabled on a product, this account will hold the current value of the products.""",)
@api.constrains('property_stock_valuation_account_id', 'property_stock_account_output_categ_id', 'property_stock_account_input_categ_id')
def _check_valuation_accouts(self):
# Prevent to set the valuation account as the input or output account.
for category in self:
valuation_account = category.property_stock_valuation_account_id
input_and_output_accounts = category.property_stock_account_input_categ_id | category.property_stock_account_output_categ_id
if valuation_account and valuation_account in input_and_output_accounts:
raise ValidationError(_('The Stock Input and/or Output accounts cannot be the same as the Stock Valuation account.'))
@api.onchange('property_cost_method')
def onchange_property_cost(self):
if not self._origin:
# don't display the warning when creating a product category
return
return {
'warning': {
'title': _("Warning"),
'message': _("Changing your cost method is an important change that will impact your inventory valuation. Are you sure you want to make that change?"),
}
}
def write(self, vals):
impacted_categories = {}
move_vals_list = []
Product = self.env['product.product']
SVL = self.env['stock.valuation.layer']
if 'property_cost_method' in vals or 'property_valuation' in vals:
# When the cost method or the valuation are changed on a product category, we empty
# out and replenish the stock for each impacted products.
new_cost_method = vals.get('property_cost_method')
new_valuation = vals.get('property_valuation')
for product_category in self:
property_stock_fields = ['property_stock_account_input_categ_id', 'property_stock_account_output_categ_id', 'property_stock_valuation_account_id']
if 'property_valuation' in vals and vals['property_valuation'] == 'manual_periodic' and product_category.property_valuation != 'manual_periodic':
for stock_property in property_stock_fields:
vals[stock_property] = False
elif 'property_valuation' in vals and vals['property_valuation'] == 'real_time' and product_category.property_valuation != 'real_time':
company_id = self.env.company
for stock_property in property_stock_fields:
vals[stock_property] = vals.get(stock_property, False) or company_id[stock_property]
elif product_category.property_valuation == 'manual_periodic':
for stock_property in property_stock_fields:
if stock_property in vals:
vals.pop(stock_property)
else:
for stock_property in property_stock_fields:
if stock_property in vals and vals[stock_property] is False:
vals.pop(stock_property)
valuation_impacted = False
if new_cost_method and new_cost_method != product_category.property_cost_method:
valuation_impacted = True
if new_valuation and new_valuation != product_category.property_valuation:
valuation_impacted = True
if valuation_impacted is False:
continue
# Empty out the stock with the current cost method.
if new_cost_method:
description = _("Costing method change for product category %s: from %s to %s.") \
% (product_category.display_name, product_category.property_cost_method, new_cost_method)
else:
description = _("Valuation method change for product category %s: from %s to %s.") \
% (product_category.display_name, product_category.property_valuation, new_valuation)
out_svl_vals_list, products_orig_quantity_svl, products = Product\
._svl_empty_stock(description, product_category=product_category)
out_stock_valuation_layers = SVL.sudo().create(out_svl_vals_list)
if product_category.property_valuation == 'real_time':
move_vals_list += Product._svl_empty_stock_am(out_stock_valuation_layers)
for svl in out_stock_valuation_layers:
svl.product_id.with_context(disable_auto_svl=True).standard_price = svl.unit_cost
impacted_categories[product_category] = (products, description, products_orig_quantity_svl)
res = super(ProductCategory, self).write(vals)
for product_category, (products, description, products_orig_quantity_svl) in impacted_categories.items():
# Replenish the stock with the new cost method.
in_svl_vals_list = products._svl_replenish_stock(description, products_orig_quantity_svl)
in_stock_valuation_layers = SVL.sudo().create(in_svl_vals_list)
if product_category.property_valuation == 'real_time':
move_vals_list += Product._svl_replenish_stock_am(in_stock_valuation_layers)
# Check access right
if move_vals_list and not self.env['stock.valuation.layer'].check_access_rights('read', raise_exception=False):
raise UserError(_("The action leads to the creation of a journal entry, for which you don't have the access rights."))
# Create the account moves.
if move_vals_list:
account_moves = self.env['account.move'].sudo().with_context(clean_context(self._context)).create(move_vals_list)
account_moves._post()
return res
@api.model_create_multi
def create(self, vals_list):
for vals in vals_list:
if 'property_valuation' not in vals or vals['property_valuation'] == 'manual_periodic':
vals['property_stock_account_input_categ_id'] = False
vals['property_stock_account_output_categ_id'] = False
vals['property_stock_valuation_account_id'] = False
if 'property_valuation' in vals and vals['property_valuation'] == 'real_time':
company_id = self.env.company
vals['property_stock_account_input_categ_id'] = vals.get('property_stock_account_input_categ_id', False) or company_id.property_stock_account_input_categ_id
vals['property_stock_account_output_categ_id'] = vals.get('property_stock_account_output_categ_id', False) or company_id.property_stock_account_output_categ_id
vals['property_stock_valuation_account_id'] = vals.get('property_stock_valuation_account_id', False) or company_id.property_stock_valuation_account_id
return super().create(vals_list)
@api.onchange('property_valuation')
def onchange_property_valuation(self):
# Remove or set the account stock properties if necessary
if self.property_valuation == 'manual_periodic':
self.property_stock_account_input_categ_id = False
self.property_stock_account_output_categ_id = False
self.property_stock_valuation_account_id = False
if self.property_valuation == 'real_time':
company_id = self.env.company
self.property_stock_account_input_categ_id = company_id.property_stock_account_input_categ_id
self.property_stock_account_output_categ_id = company_id.property_stock_account_output_categ_id
self.property_stock_valuation_account_id = company_id.property_stock_valuation_account_id