Initial commit: L10N_Americas packages

odoo-bringout-oca-ocb-l10n_ar/doc/REPORTS.md

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+# Reports
+
+Report definitions and templates in l10n_ar.
+
+```mermaid
+classDiagram
+    class AccountInvoiceReport
+    Model <|-- AccountInvoiceReport
+```
+
+## Available Reports
+
+### Analytical/Dashboard Reports
+- **IIBB - Purchases by jurisdiction** (Analysis/Dashboard)
+- **IIBB - Sales by jurisdiction** (Analysis/Dashboard)
+
+
+## Report Files
+
+- **__init__.py** (Python logic)
+- **invoice_report.py** (Python logic)
+- **invoice_report_view.xml** (XML template/definition)
+
+## Notes
+- Named reports above are accessible through Odoo's reporting menu
+- Python files define report logic and data processing
+- XML files contain report templates, definitions, and formatting
+- Reports are integrated with Odoo's printing and email systems