[FIX] include anglo-saxon price unit calculation in refunds.

Otherwise the anglo saxon entries won't be correct.
For example, the Interim (Delivered) account should balance
after receiving and triggering a refund on a customer rma.

account_move_line_rma_order_line/tests/test_account_move_line_rma_order_line.py

@@ -42,8 +42,8 @@ class TestAccountMoveLineRmaOrderLine(common.SavepointCase):
 
         # Create account for Cost of Goods Sold
         acc_type = cls._create_account_type("expense", "other", "expense")
-        name = "Cost of Goods Sold"
+        name = "Goods Delivered Not Invoiced"
-        code = "cogs"
+        code = "gdni"
         cls.account_cogs = cls._create_account(acc_type, name, code, cls.company)
         # Create account for Inventory
         acc_type = cls._create_account_type("asset", "other", "asset")

rma/models/rma_order_line.py

@@ -58,6 +58,18 @@ class RmaOrderLine(models.Model):
                 pickings |= move.picking_id
         return pickings
 
+    @api.model
+    def _get_in_moves(self):
+        moves = self.env["stock.move"]
+        for move in self.move_ids:
+            first_usage = move._get_first_usage()
+            last_usage = move._get_last_usage()
+            if last_usage == "internal" and first_usage != "internal":
+                moves |= move
+            elif last_usage == "supplier" and first_usage == "customer":
+                moves |= moves
+        return moves
+
     @api.model
     def _get_out_pickings(self):
         pickings = self.env["stock.picking"]

rma_account/models/__init__.py

@@ -3,3 +3,4 @@ from . import rma_order_line
 from . import rma_operation
 from . import account_move
 from . import procurement
+from . import stock_move

rma_account/models/account_move.py

@@ -97,6 +97,19 @@ class AccountMove(models.Model):
             result["res_id"] = rma_ids and rma_ids[0] or False
         return result
 
+    def _stock_account_get_last_step_stock_moves(self):
+        rslt = super(AccountMove, self)._stock_account_get_last_step_stock_moves()
+        for invoice in self.filtered(lambda x: x.move_type == "out_invoice"):
+            rslt += invoice.mapped("line_ids.rma_line_id.move_ids").filtered(
+                lambda x: x.state == "done" and x.location_dest_id.usage == "customer"
+            )
+        for invoice in self.filtered(lambda x: x.move_type == "out_refund"):
+            # Add refunds generated from the RMA
+            rslt += invoice.mapped("line_ids.rma_line_id.move_ids").filtered(
+                lambda x: x.state == "done" and x.location_id.usage == "customer"
+            )
+        return rslt
+
 
 class AccountMoveLine(models.Model):
     _inherit = "account.move.line"
@@ -179,3 +192,37 @@ class AccountMoveLine(models.Model):
         ondelete="set null",
         help="This will contain the rma line that originated this line",
     )
+
+    def _stock_account_get_anglo_saxon_price_unit(self):
+        self.ensure_one()
+        price_unit = super(
+            AccountMoveLine, self
+        )._stock_account_get_anglo_saxon_price_unit()
+        rma_line = self.rma_line_id or self.env["rma.order.line"]
+        if rma_line:
+            is_line_reversing = bool(self.move_id.reversed_entry_id)
+            qty_to_refund = self.product_uom_id._compute_quantity(
+                self.quantity, self.product_id.uom_id
+            )
+            posted_invoice_lines = rma_line.move_line_ids.filtered(
+                lambda l: l.move_id.move_type == "out_refund"
+                and l.move_id.state == "posted"
+                and bool(l.move_id.reversed_entry_id) == is_line_reversing
+            )
+            qty_refunded = sum(
+                [
+                    x.product_uom_id._compute_quantity(x.quantity, x.product_id.uom_id)
+                    for x in posted_invoice_lines
+                ]
+            )
+            product = self.product_id.with_company(self.company_id).with_context(
+                is_returned=is_line_reversing
+            )
+            average_price_unit = product._compute_average_price(
+                qty_refunded, qty_to_refund, rma_line._get_in_moves()
+            )
+            if average_price_unit:
+                price_unit = self.product_id.uom_id.with_company(
+                    self.company_id
+                )._compute_price(average_price_unit, self.product_uom_id)
+        return price_unit

rma_account/models/rma_order_line.py

@@ -310,3 +310,29 @@ class RmaOrderLine(models.Model):
             return res
         else:
             return super(RmaOrderLine, self).name_get()
+
+    def _stock_account_anglo_saxon_reconcile_valuation(self):
+        for rma in self:
+            prod = rma.product_id
+            if rma.product_id.valuation != "real_time":
+                continue
+            if not rma.company_id.anglo_saxon_accounting:
+                continue
+            product_accounts = prod.product_tmpl_id._get_product_accounts()
+            if rma.type == "customer":
+                product_interim_account = product_accounts["stock_output"]
+            else:
+                product_interim_account = product_accounts["stock_input"]
+            if product_interim_account.reconcile:
+                # Get the in and out moves
+                amls = rma.move_ids.mapped(
+                    "stock_valuation_layer_ids.account_move_id.line_ids"
+                )
+                # Search for anglo-saxon lines linked to the product in the journal entry.
+                amls = amls.filtered(
+                    lambda line: line.product_id == prod
+                    and line.account_id == product_interim_account
+                    and not line.reconciled
+                )
+                # Reconcile.
+                amls.reconcile()

rma_account/models/stock_move.py

@@ -0,0 +1,16 @@
+# Copyright 2017-2022 ForgeFlow S.L.
+# License LGPL-3.0 or later (https://www.gnu.org/licenses/lgpl.html)
+
+from odoo import models
+
+
+class StockMove(models.Model):
+    _inherit = "stock.move"
+
+    def _account_entry_move(self, qty, description, svl_id, cost):
+        res = super(StockMove, self)._account_entry_move(qty, description, svl_id, cost)
+        if self.company_id.anglo_saxon_accounting:
+            # Eventually reconcile together the invoice and valuation accounting
+            # entries on the stock interim accounts
+            self.rma_line_id._stock_account_anglo_saxon_reconcile_valuation()
+        return res

rma_account/tests/test_rma_stock_account.py

@@ -14,11 +14,16 @@ class TestRmaStockAccount(TestRma):
         cls.acc_type_model = cls.env["account.account.type"]
         cls.account_model = cls.env["account.account"]
         cls.g_account_user = cls.env.ref("account.group_account_user")
+        cls.rma_refund_wiz = cls.env["rma.refund"]
         # we create new products to ensure previous layers do not affect when
         # running FIFO
         cls.product_fifo_1 = cls._create_product("product_fifo1")
         cls.product_fifo_2 = cls._create_product("product_fifo2")
         cls.product_fifo_3 = cls._create_product("product_fifo3")
+        # Refs
+        cls.rma_operation_customer_refund_id = cls.env.ref(
+            "rma_account.rma_operation_customer_refund"
+        )
         cls.rma_basic_user.write({"groups_id": [(4, cls.g_account_user.id)]})
         # The product category created in the base module is not automated valuation
         # we have to create a new category here
@@ -27,11 +32,11 @@ class TestRmaStockAccount(TestRma):
         name = "Goods Received Not Invoiced"
         code = "grni"
         cls.account_grni = cls._create_account(acc_type, name, code, cls.company, True)
-        # Create account for Cost of Goods Sold
+        # Create account for Goods Delievered
-        acc_type = cls._create_account_type("expense", "other")
+        acc_type = cls._create_account_type("asset", "other")
-        name = "Cost of Goods Sold"
+        name = "Goods Delivered Not Invoiced"
-        code = "cogs"
+        code = "gdni"
-        cls.account_cogs = cls._create_account(acc_type, name, code, cls.company, False)
+        cls.account_gdni = cls._create_account(acc_type, name, code, cls.company, True)
         # Create account for Inventory
         acc_type = cls._create_account_type("asset", "other")
         name = "Inventory"
@@ -45,9 +50,9 @@ class TestRmaStockAccount(TestRma):
                 "property_stock_valuation_account_id": cls.account_inventory.id,
                 "property_valuation": "real_time",
                 "property_stock_account_input_categ_id": cls.account_grni.id,
-                "property_stock_account_output_categ_id": cls.account_cogs.id,
+                "property_stock_account_output_categ_id": cls.account_gdni.id,
                 "rma_approval_policy": "one_step",
-                "rma_customer_operation_id": cls.rma_cust_replace_op_id.id,
+                "rma_customer_operation_id": cls.rma_operation_customer_refund_id.id,
                 "rma_supplier_operation_id": cls.rma_sup_replace_op_id.id,
                 "property_cost_method": "fifo",
             }
@@ -103,7 +108,7 @@ class TestRmaStockAccount(TestRma):
         self.assertEqual(picking.move_lines.stock_valuation_layer_ids.value, 15.0)
         account_move = picking.move_lines.stock_valuation_layer_ids.account_move_id
         self.check_accounts_used(
-            account_move, debit_account="inventory", credit_account="cogs"
+            account_move, debit_account="inventory", credit_account="gdni"
         )
 
     def test_02_cost_from_move(self):
@@ -130,8 +135,9 @@ class TestRmaStockAccount(TestRma):
             dropship=False,
         )
         # Set an incorrect price in the RMA (this should not affect cost)
-        rma_customer_id.rma_line_ids.price_unit = 999
+        rma_lines = rma_customer_id.rma_line_ids
-        rma_customer_id.rma_line_ids.action_rma_to_approve()
+        rma_lines.price_unit = 999
+        rma_lines.action_rma_to_approve()
         picking = self._receive_rma(rma_customer_id.rma_line_ids)
         # Test the value in the layers of the incoming stock move is used
         for rma_line in rma_customer_id.rma_line_ids:
@@ -141,3 +147,96 @@ class TestRmaStockAccount(TestRma):
             )
             value_used = move_product.stock_valuation_layer_ids.value
             self.assertEqual(value_used, -value_origin)
+        # Create a refund for the first line
+        rma = rma_lines[0]
+        make_refund = self.rma_refund_wiz.with_context(
+            {"customer": True, "active_ids": rma.ids, "active_model": "rma.order.line"}
+        ).create({"description": "Test refund"})
+        make_refund.item_ids.qty_to_refund = 1
+        make_refund.invoice_refund()
+        rma.refund_line_ids.move_id.action_post()
+        rma._compute_refund_count()
+        gdni_amls = rma.refund_line_ids.move_id.line_ids.filtered(
+            lambda l: l.account_id == self.account_gdni
+        )
+        gdni_amls |= (
+            rma.move_ids.stock_valuation_layer_ids.account_move_id.line_ids.filtered(
+                lambda l: l.account_id == self.account_gdni
+            )
+        )
+        gdni_balance = sum(gdni_amls.mapped("balance"))
+        # When we received we Credited to GDNI 30
+        # When we refund we Debit to GDNI 10
+        self.assertEqual(gdni_balance, -20.0)
+        make_refund = self.rma_refund_wiz.with_context(
+            {"customer": True, "active_ids": rma.ids, "active_model": "rma.order.line"}
+        ).create({"description": "Test refund"})
+        make_refund.item_ids.qty_to_refund = 2
+        make_refund.invoice_refund()
+        rma.refund_line_ids.move_id.filtered(
+            lambda m: m.state != "posted"
+        ).action_post()
+        rma._compute_refund_count()
+        gdni_amls = rma.refund_line_ids.move_id.line_ids.filtered(
+            lambda l: l.account_id == self.account_gdni
+        )
+        gdni_amls |= (
+            rma.move_ids.stock_valuation_layer_ids.account_move_id.line_ids.filtered(
+                lambda l: l.account_id == self.account_gdni
+            )
+        )
+        gdni_balance = sum(gdni_amls.mapped("balance"))
+        # When we received we Credited to GDNI 30
+        # When we refund we Debit to GDNI 30
+        self.assertEqual(gdni_balance, 0.0)
+        # Ensure that the GDNI move lines are all reconciled
+        self.assertEqual(all(gdni_amls.mapped("reconciled")), True)
+
+    def test_03_cost_from_move(self):
+        """
+        Receive a product and then return it. The Goods Delivered Not Invoiced
+        should result in 0
+        """
+        # Set a standard price on the products
+        self.product_fifo_1.standard_price = 10
+        self._create_inventory(
+            self.product_fifo_1, 20.0, self.env.ref("stock.stock_location_customers")
+        )
+        products2move = [
+            (self.product_fifo_1, 3),
+        ]
+        self.product_fifo_1.categ_id.rma_customer_operation_id = (
+            self.rma_cust_replace_op_id
+        )
+        rma_customer_id = self._create_rma_from_move(
+            products2move,
+            "customer",
+            self.env.ref("base.res_partner_2"),
+            dropship=False,
+        )
+        # Set an incorrect price in the RMA (this should not affect cost)
+        rma = rma_customer_id.rma_line_ids
+        rma.price_unit = 999
+        rma.action_rma_to_approve()
+        self._receive_rma(rma_customer_id.rma_line_ids)
+        gdni_amls = (
+            rma.move_ids.stock_valuation_layer_ids.account_move_id.line_ids.filtered(
+                lambda l: l.account_id == self.account_gdni
+            )
+        )
+        gdni_balance = sum(gdni_amls.mapped("balance"))
+        self.assertEqual(len(gdni_amls), 1)
+        # Balance should be -30, as we have only received
+        self.assertEqual(gdni_balance, -30.0)
+        self._deliver_rma(rma_customer_id.rma_line_ids)
+        gdni_amls = (
+            rma.move_ids.stock_valuation_layer_ids.account_move_id.line_ids.filtered(
+                lambda l: l.account_id == self.account_gdni
+            )
+        )
+        gdni_balance = sum(gdni_amls.mapped("balance"))
+        self.assertEqual(len(gdni_amls), 2)
+        # Balance should be 0, as we have received and shipped
+        self.assertEqual(gdni_balance, 0.0)
+        # The GDNI entries should be now reconciled
+        self.assertEqual(all(gdni_amls.mapped("reconciled")), True)

rma_account_unreconciled/tests/test_rma_account_unreconciled.py

@@ -96,25 +96,6 @@ class TestRmaAccountUnreconciled(TestRma):
             lambda x: x.state != "posted"
         ).action_post()
         for rma_line in self.rma_customer_id.rma_line_ids:
-            rma_line._compute_unreconciled()
+            # The debits and credits are reconciled automatically
-            self.assertTrue(rma_line.unreconciled)
-
-        self.assertEqual(
-            self.env["rma.order.line"].search_count(
-                [
-                    ("type", "=", "customer"),
-                    ("unreconciled", "=", True),
-                    ("rma_id", "=", self.rma_customer_id.id),
-                ]
-            ),
-            3,
-        )
-        for rma_line in self.rma_customer_id.rma_line_ids:
-            aml_domain = rma_line.sudo().action_view_unreconciled().get("domain")
-            aml_lines = (
-                aml_domain and self.env["account.move.line"].search(aml_domain) or False
-            )
-            if aml_lines:
-                aml_lines.reconcile()
             rma_line._compute_unreconciled()
             self.assertFalse(rma_line.unreconciled)

rma_purchase/tests/test_rma_stock_account_purchase.py

@@ -14,40 +14,40 @@ class TestRmaStockAccountPurchase(TestRmaStockAccount):
         super(TestRmaStockAccountPurchase, cls).setUpClass()
         cls.pol_model = cls.env["purchase.order.line"]
         cls.po_model = cls.env["purchase.order"]
-        # Create PO:
-        cls.product_fifo_1.standard_price = 1234
-        cls.po = cls.po_model.create(
-            {
-                "partner_id": cls.partner_id.id,
-            }
-        )
-        cls.pol_1 = cls.pol_model.create(
-            {
-                "name": cls.product_fifo_1.name,
-                "order_id": cls.po.id,
-                "product_id": cls.product_fifo_1.id,
-                "product_qty": 20.0,
-                "product_uom": cls.product_fifo_1.uom_id.id,
-                "price_unit": 100.0,
-                "date_planned": Datetime.now(),
-            }
-        )
-        cls.po.button_confirm()
-        cls._do_picking(cls.po.picking_ids)
 
     def test_01_cost_from_po_move(self):
         """
         Test the price unit is taken from the cost of the stock move associated to
         the PO
         """
+        # Create PO:
+        self.product_fifo_1.standard_price = 1234
+        po = self.po_model.create(
+            {
+                "partner_id": self.partner_id.id,
+            }
+        )
+        pol_1 = self.pol_model.create(
+            {
+                "name": self.product_fifo_1.name,
+                "order_id": po.id,
+                "product_id": self.product_fifo_1.id,
+                "product_qty": 20.0,
+                "product_uom": self.product_fifo_1.uom_id.id,
+                "price_unit": 100.0,
+                "date_planned": Datetime.now(),
+            }
+        )
+        po.button_confirm()
+        self._do_picking(po.picking_ids)
         self.product_fifo_1.standard_price = 1234  # this should not be taken
         supplier_view = self.env.ref("rma_purchase.view_rma_line_form")
         rma_line = Form(
             self.rma_line.with_context(supplier=1).with_user(self.rma_basic_user),
             view=supplier_view.id,
         )
-        rma_line.partner_id = self.po.partner_id
+        rma_line.partner_id = po.partner_id
-        rma_line.purchase_order_line_id = self.pol_1
+        rma_line.purchase_order_line_id = pol_1
         rma_line.price_unit = 4356
         rma_line = rma_line.save()
         rma_line.action_rma_to_approve()
@@ -55,9 +55,9 @@ class TestRmaStockAccountPurchase(TestRmaStockAccount):
         # The price is not the standard price, is the value of the incoming layer
         # of the PO
         rma_move_value = picking.move_lines.stock_valuation_layer_ids.value
-        po_move_value = self.po.picking_ids.mapped(
+        po_move_value = po.picking_ids.mapped("move_lines.stock_valuation_layer_ids")[
-            "move_lines.stock_valuation_layer_ids"
+            -1
-        )[-1].value
+        ].value
         self.assertEqual(-rma_move_value, po_move_value)
         # Test the accounts used
         account_move = picking.move_lines.stock_valuation_layer_ids.account_move_id

rma_sale/tests/test_rma_stock_account_sale.py

@@ -70,5 +70,5 @@ class TestRmaStockAccountSale(TestRmaStockAccount):
         # Test the accounts used
         account_move = picking.move_lines.stock_valuation_layer_ids.account_move_id
         self.check_accounts_used(
-            account_move, debit_account="inventory", credit_account="cogs"
+            account_move, debit_account="inventory", credit_account="gdni"
         )