account-reconcile/account_reconciliation_widget/models/account_bank_statement.py

from odoo import _, fields, models
from odoo.exceptions import UserError
from odoo.tools import float_is_zero


class AccountBankStatement(models.Model):

    _inherit = "account.bank.statement"

    accounting_date = fields.Date(
        string="Accounting Date",
        help="If set, the accounting entries created during the bank statement "
        "reconciliation process will be created at this date.\n"
        "This is useful if the accounting period in which the entries should "
        "normally be booked is already closed.",
        states={"open": [("readonly", False)]},
        readonly=True,
    )

    def action_bank_reconcile_bank_statements(self):
        self.ensure_one()
        bank_stmt_lines = self.mapped("line_ids")
        return {
            "type": "ir.actions.client",
            "tag": "bank_statement_reconciliation_view",
            "context": {
                "statement_line_ids": bank_stmt_lines.ids,
                "company_ids": self.mapped("company_id").ids,
            },
        }


class AccountBankStatementLine(models.Model):

    _inherit = "account.bank.statement.line"

    # FIXME: is this necessary now?
    move_name = fields.Char(
        string="Journal Entry Name",
        readonly=True,
        default=False,
        copy=False,
        help="Technical field holding the number given to the journal entry, "
        "automatically set when the statement line is reconciled then "
        "stored to set the same number again if the line is cancelled, "
        "set to draft and re-processed again.",
    )

    def process_reconciliation(
        self, counterpart_aml_dicts=None, payment_aml_rec=None, new_aml_dicts=None
    ):
        """Match statement lines with existing payments (eg. checks) and/or
        payables/receivables (eg. invoices and credit notes) and/or new move
        lines (eg. write-offs).
        If any new journal item needs to be created (via new_aml_dicts or
        counterpart_aml_dicts), a new journal entry will be created and will
        contain those items, as well as a journal item for the bank statement
        line.
        Finally, mark the statement line as reconciled by putting the matched
        moves ids in the column journal_entry_ids.

        :param self: browse collection of records that are supposed to have no
            accounting entries already linked.
        :param (list of dicts) counterpart_aml_dicts: move lines to create to
            reconcile with existing payables/receivables.
            The expected keys are :
            - 'name'
            - 'debit'
            - 'credit'
            - 'move_line'
                # The move line to reconcile (partially if specified
                # debit/credit is lower than move line's credit/debit)

        :param (list of recordsets) payment_aml_rec: recordset move lines
            representing existing payments (which are already fully reconciled)

        :param (list of dicts) new_aml_dicts: move lines to create. The expected
            keys are :
            - 'name'
            - 'debit'
            - 'credit'
            - 'account_id'
            - (optional) 'tax_ids'
            - (optional) Other account.move.line fields like analytic_account_id
                or analytics_id
            - (optional) 'reconcile_model_id'

        :returns: The journal entries with which the transaction was matched.
            If there was at least an entry in counterpart_aml_dicts or
            new_aml_dicts, this list contains the move created by the
            reconciliation, containing entries for the statement.line (1), the
            counterpart move lines (0..*) and the new move lines (0..*).
        """
        payable_account_type = self.env.ref("account.data_account_type_payable")
        receivable_account_type = self.env.ref("account.data_account_type_receivable")
        suspense_moves_mode = self._context.get("suspense_moves_mode")
        counterpart_aml_dicts = counterpart_aml_dicts or []
        payment_aml_rec = payment_aml_rec or self.env["account.move.line"]
        new_aml_dicts = new_aml_dicts or []

        aml_obj = self.env["account.move.line"]
        counterpart_moves = self.env["account.move"]

        # Check and prepare received data
        if any(rec.statement_id for rec in payment_aml_rec):
            raise UserError(_("A selected move line was already reconciled."))
        for aml_dict in counterpart_aml_dicts:
            if aml_dict["move_line"].reconciled and not suspense_moves_mode:
                raise UserError(_("A selected move line was already reconciled."))
            if isinstance(aml_dict["move_line"], int):
                aml_dict["move_line"] = aml_obj.browse(aml_dict["move_line"])

        account_types = self.env["account.account.type"]
        for aml_dict in counterpart_aml_dicts + new_aml_dicts:
            if aml_dict.get("tax_ids") and isinstance(aml_dict["tax_ids"][0], int):
                # Transform the value in the format required for One2many and
                # Many2many fields
                aml_dict["tax_ids"] = [(4, id, None) for id in aml_dict["tax_ids"]]

            user_type_id = (
                self.env["account.account"]
                .browse(aml_dict.get("account_id"))
                .user_type_id
            )
            if (
                user_type_id in [payable_account_type, receivable_account_type]
                and user_type_id not in account_types
            ):
                account_types |= user_type_id
        # Fully reconciled moves are just linked to the bank statement (blue lines),
        # but the generated move on statement post should be removed and link the
        # payment one for not having double entry
        # TODO: To mix already done payments with new ones. Not sure if possible.
        old_move = self.move_id.with_context(force_delete=True)
        for aml_rec in payment_aml_rec:
            aml_rec.with_context(check_move_validity=False).write(
                {"statement_line_id": self.id}
            )
            # This overwrites the value on each loop, so only one will be linked, but
            # there's no better solution in this case
            self.move_id = aml_rec.move_id.id
            counterpart_moves |= aml_rec.move_id
        if payment_aml_rec:
            old_move.button_draft()
            old_move.unlink()
        # Create move line(s). Either matching an existing journal entry
        # (eg. invoice), in which case we reconcile the existing and the new
        # move lines together, or being a write-off.
        if counterpart_aml_dicts or new_aml_dicts:
            counterpart_moves = self._create_counterpart_and_new_aml(
                counterpart_moves, counterpart_aml_dicts, new_aml_dicts
            )

        elif self.move_name:
            raise UserError(
                _(
                    "Operation not allowed. Since your statement line already "
                    "received a number (%s), you cannot reconcile it entirely "
                    "with existing journal entries otherwise it would make a "
                    "gap in the numbering. You should book an entry and make a "
                    "regular revert of it in case you want to cancel it."
                )
                % (self.move_name)
            )

        # create the res.partner.bank if needed
        if self.account_number and self.partner_id and not self.partner_bank_id:
            # Search bank account without partner to handle the case the
            # res.partner.bank already exists but is set on a different partner.
            self.partner_bank_id = self._find_or_create_bank_account()

        counterpart_moves._check_balanced()
        return counterpart_moves

    def _create_counterpart_and_new_aml(
        self, counterpart_moves, counterpart_aml_dicts, new_aml_dicts
    ):

        aml_obj = self.env["account.move.line"]

        # Delete previous move_lines
        self.move_id.line_ids.with_context(force_delete=True).unlink()

        # Create liquidity line
        liquidity_aml_dict = self._prepare_liquidity_move_line_vals()
        aml_obj.with_context(check_move_validity=False).create(liquidity_aml_dict)

        self.sequence = self.statement_id.line_ids.ids.index(self.id) + 1
        counterpart_moves = counterpart_moves | self.move_id

        # Complete dicts to create both counterpart move lines and write-offs
        to_create = counterpart_aml_dicts + new_aml_dicts
        date = self.date or fields.Date.today()
        for aml_dict in to_create:
            aml_dict["move_id"] = self.move_id.id
            aml_dict["partner_id"] = self.partner_id.id
            aml_dict["statement_line_id"] = self.id
            self._prepare_move_line_for_currency(aml_dict, date)
        # Adjust latest counterpart move debit/credit if currency amount is balanced
        # but company amount is not
        if self.currency_id != self.company_currency_id:
            all_amls = to_create + [liquidity_aml_dict]
            balance_currency = sum([x["amount_currency"] for x in all_amls])
            balance = sum([x["debit"] - x["credit"] for x in all_amls])
            if float_is_zero(
                balance_currency, precision_rounding=self.currency_id.rounding
            ) and not float_is_zero(
                balance, precision_rounding=self.company_currency_id.rounding
            ):
                aml_dict = to_create[-1]
                if aml_dict["debit"]:
                    aml_dict["debit"] = self.company_currency_id.round(
                        aml_dict["debit"] - balance
                    )
                else:
                    aml_dict["credit"] = self.company_currency_id.round(
                        aml_dict["credit"] + balance
                    )
        # Create write-offs
        wo_aml = self.env["account.move.line"]
        for aml_dict in new_aml_dicts:
            wo_aml |= aml_obj.with_context(check_move_validity=False).create(aml_dict)
        analytic_wo_aml = wo_aml.filtered(
            lambda l: l.analytic_account_id or l.analytic_tag_ids
        )

        # Create counterpart move lines and reconcile them
        aml_to_reconcile = []
        for aml_dict in counterpart_aml_dicts:
            if not aml_dict["move_line"].statement_line_id:
                aml_dict["move_line"].write({"statement_line_id": self.id})
            if aml_dict["move_line"].partner_id.id:
                aml_dict["partner_id"] = aml_dict["move_line"].partner_id.id
            aml_dict["account_id"] = aml_dict["move_line"].account_id.id
            aml_dict["analytic_account_id"] = (
                aml_dict["move_line"].analytic_account_id.id or False
            )

            counterpart_move_line = aml_dict.pop("move_line")
            new_aml = aml_obj.with_context(check_move_validity=False).create(aml_dict)

            aml_to_reconcile.append((new_aml, counterpart_move_line))

        # Post to allow reconcile
        if self.move_id.state != "posted":
            self.move_id.with_context(
                skip_account_move_synchronization=True
            ).action_post()
        elif analytic_wo_aml:
            # if already posted the analytic entry has to be created
            analytic_wo_aml.create_analytic_lines()

        # Reconcile new lines with counterpart
        for new_aml, counterpart_move_line in aml_to_reconcile:
            (new_aml | counterpart_move_line).reconcile()

            self._check_invoice_state(counterpart_move_line.move_id)

        # Needs to be called manually as lines were created 1 by 1
        self.move_id.update_lines_tax_exigibility()
        # record the move name on the statement line to be able to retrieve
        # it in case of unreconciliation
        self.write({"move_name": self.move_id.name})

        return counterpart_moves

    def _prepare_move_line_for_currency(self, aml_dict, date):
        self.ensure_one()
        company_currency = self.journal_id.company_id.currency_id
        statement_currency = self.journal_id.currency_id or company_currency
        st_line_currency = self.foreign_currency_id or statement_currency
        st_line_currency_rate = (
            self.foreign_currency_id and (self.amount_currency / self.amount) or False
        )
        company = self.company_id

        if st_line_currency.id != company_currency.id:
            aml_dict["amount_currency"] = aml_dict["debit"] - aml_dict["credit"]
            aml_dict["currency_id"] = st_line_currency.id
            if (
                self.foreign_currency_id
                and statement_currency.id == company_currency.id
                and st_line_currency_rate
            ):
                # Statement is in company currency but the transaction is in
                # foreign currency
                aml_dict["debit"] = company_currency.round(
                    aml_dict["debit"] / st_line_currency_rate
                )
                aml_dict["credit"] = company_currency.round(
                    aml_dict["credit"] / st_line_currency_rate
                )
            elif self.foreign_currency_id and st_line_currency_rate:
                # Statement is in foreign currency and the transaction is in
                # another one
                aml_dict["debit"] = statement_currency._convert(
                    aml_dict["debit"] / st_line_currency_rate,
                    company_currency,
                    company,
                    date,
                )
                aml_dict["credit"] = statement_currency._convert(
                    aml_dict["credit"] / st_line_currency_rate,
                    company_currency,
                    company,
                    date,
                )
            else:
                # Statement is in foreign currency and no extra currency is
                # given for the transaction
                aml_dict["debit"] = st_line_currency._convert(
                    aml_dict["debit"], company_currency, company, date
                )
                aml_dict["credit"] = st_line_currency._convert(
                    aml_dict["credit"], company_currency, company, date
                )
        elif statement_currency.id != company_currency.id:
            # Statement is in foreign currency but the transaction is in company
            # currency
            prorata_factor = (
                aml_dict["debit"] - aml_dict["credit"]
            ) / self.amount_currency
            aml_dict["amount_currency"] = prorata_factor * self.amount
            aml_dict["currency_id"] = statement_currency.id

    def _check_invoice_state(self, invoice):
        if invoice.is_invoice(include_receipts=True):
            invoice._compute_amount()

    def button_undo_reconciliation(self):
        """Handle the case when the reconciliation was done against a direct payment
        with the bank account as counterpart. This may be the case for payments made
        in previous versions of Odoo.
        """
        handled = self.env[self._name]
        for record in self:
            if record.move_id.payment_id:
                # The reconciliation was done against a blue line (existing move)
                # We remove the link on the current existing move, preserving it,
                # and recreate a new move as if the statement line was new
                record.move_id.line_ids.statement_line_id = False
                statement = record.statement_id
                journal = statement.journal_id
                line_vals_list = record._prepare_move_line_default_vals()
                new_move = self.env["account.move"].create(
                    {
                        "move_type": "entry",
                        "statement_line_id": record.id,
                        "ref": statement.name,
                        "date": record.date,
                        "journal_id": journal.id,
                        "partner_id": record.partner_id.id,
                        "currency_id": (
                            journal.currency_id or journal.company_id.currency_id
                        ).id,
                        "line_ids": [(0, 0, line_vals) for line_vals in line_vals_list],
                    }
                )
                new_move.action_post()
                record.move_id = new_move.id
                handled += record
        return super(
            AccountBankStatementLine, self - handled
        ).button_undo_reconciliation()