from freezegun import freeze_time from dateutil.relativedelta import relativedelta from odoo import fields, Command from odoo.addons.account.tests.common import AccountTestInvoicingCommon from odoo.tests import tagged, Form from odoo.exceptions import UserError @tagged('post_install', '-at_install') class TestAccruedPurchaseStock(AccountTestInvoicingCommon): @classmethod def setUpClass(cls): super().setUpClass() uom_unit = cls.env.ref('uom.product_uom_unit') product = cls.env['product.product'].create({ 'name': "Product", 'list_price': 30.0, 'type': 'consu', 'uom_id': uom_unit.id, }) cls.purchase_order = cls.env['purchase.order'].create({ 'partner_id': cls.partner_a.id, 'order_line': [ Command.create({ 'name': product.name, 'product_id': product.id, 'product_qty': 10.0, 'product_uom_id': product.uom_id.id, 'price_unit': product.list_price, 'tax_ids': False, }), ] }) cls.purchase_order.button_confirm() cls.account_expense = cls.company_data['default_account_expense'] cls.account_revenue = cls.company_data['default_account_revenue'] def test_purchase_stock_accruals(self): # receive 2 on 2020-01-02 pick = self.purchase_order.picking_ids pick.move_ids.write({ 'quantity': 2, 'picked': True, }) pick.button_validate() Form.from_action(self.env, pick.button_validate()).save().process() pick.move_ids.write({'date': fields.Date.to_date('2020-01-02')}) # receive 3 on 2020-01-06 pick = pick.copy() pick.move_ids.write({'quantity': 3, 'picked': True}) pick.button_validate() pick.move_ids.write({'date': fields.Date.to_date('2020-01-06')}) wizard = self.env['account.accrued.orders.wizard'].with_context({ 'active_model': 'purchase.order', 'active_ids': self.purchase_order.ids, }).create({ 'account_id': self.account_expense.id, 'date': '2020-01-01', }) # nothing to invoice on 2020-01-01 with self.assertRaises(UserError): wizard.create_entries() # 2 to invoice on 2020-01-04 wizard.date = fields.Date.to_date('2020-01-04') self.assertRecordValues(self.env['account.move'].search(wizard.create_entries()['domain']).line_ids, [ # reverse move lines {'account_id': self.account_expense.id, 'debit': 0, 'credit': 60}, {'account_id': wizard.account_id.id, 'debit': 60, 'credit': 0}, # move lines {'account_id': self.account_expense.id, 'debit': 60, 'credit': 0}, {'account_id': wizard.account_id.id, 'debit': 0, 'credit': 60}, ]) # 5 to invoice on 2020-01-07 wizard.date = fields.Date.to_date('2020-01-07') self.assertRecordValues(self.env['account.move'].search(wizard.create_entries()['domain']).line_ids, [ # reverse move lines {'account_id': self.account_expense.id, 'debit': 0, 'credit': 150}, {'account_id': wizard.account_id.id, 'debit': 150, 'credit': 0}, # move lines {'account_id': self.account_expense.id, 'debit': 150, 'credit': 0}, {'account_id': wizard.account_id.id, 'debit': 0, 'credit': 150}, ]) def test_purchase_stock_invoiced_accrued_entries(self): # deliver 2 on 2020-01-02 pick = self.purchase_order.picking_ids pick.move_ids.write({'quantity': 2, 'picked': True}) pick.button_validate() Form.from_action(self.env, pick.button_validate()).save().process() pick.move_ids.write({'date': fields.Date.to_date('2020-01-02')}) # invoice on 2020-01-04 move = self.env['account.move'].browse(self.purchase_order.action_create_invoice()['res_id']) move.invoice_date = fields.Date.to_date('2020-01-04') move.action_post() # deliver 3 on 2020-01-06 pick = pick.copy() pick.move_ids.write({'quantity': 3, 'picked': True}) pick.button_validate() pick.move_ids.write({'date': fields.Date.to_date('2020-01-06')}) # invoice on 2020-01-08 move = self.env['account.move'].browse(self.purchase_order.action_create_invoice()['res_id']) move.invoice_date = fields.Date.to_date('2020-01-08') move.action_post() wizard = self.env['account.accrued.orders.wizard'].with_context({ 'active_model': 'purchase.order', 'active_ids': self.purchase_order.ids, }).create({ 'account_id': self.company_data['default_account_expense'].id, 'date': '2020-01-02', }) # 2 to invoice on 2020-01-07 self.assertRecordValues(self.env['account.move'].search(wizard.create_entries()['domain']).line_ids, [ # reverse move lines {'account_id': self.account_expense.id, 'debit': 0, 'credit': 60}, {'account_id': wizard.account_id.id, 'debit': 60, 'credit': 0}, # move lines {'account_id': self.account_expense.id, 'debit': 60, 'credit': 0}, {'account_id': wizard.account_id.id, 'debit': 0, 'credit': 60}, ]) # nothing to invoice on 2020-01-05 wizard.date = fields.Date.to_date('2020-01-05') with self.assertRaises(UserError): wizard.create_entries() # 3 to invoice on 2020-01-07 wizard.date = fields.Date.to_date('2020-01-07') self.assertRecordValues(self.env['account.move'].search(wizard.create_entries()['domain']).line_ids, [ # reverse move lines {'account_id': self.account_expense.id, 'debit': 0, 'credit': 90}, {'account_id': wizard.account_id.id, 'debit': 90, 'credit': 0}, # move lines {'account_id': self.account_expense.id, 'debit': 90, 'credit': 0}, {'account_id': wizard.account_id.id, 'debit': 0, 'credit': 90}, ]) # nothing to invoice on 2020-01-09 wizard.date = fields.Date.to_date('2020-01-09') with self.assertRaises(UserError): wizard.create_entries() @freeze_time('2025-07-01') def test_purchase_stock_accruals_anglo_saxon_price_diff(self): """ With anglo-saxon accounting, ensure that accrued wizard generates entries for difference between product standard cost and invoiced price or delivered price.""" def _create_invoice_for_po(purchase_order, date): with freeze_time(date): move_form = Form(self.env['account.move'].with_context(default_move_type='in_invoice', default_date=date)) move_form.invoice_date = date move_form.partner_id = self.partner_a move_form.purchase_vendor_bill_id = self.env['purchase.bill.union'].browse(-purchase_order.id) return move_form.save() account_receivable = self.company_data['default_account_receivable'] account_stock_variation = self.product_a.categ_id.account_stock_variation_id # Config a product to be in perpetual valuation and use a price diff. account. stock_price_diff_acc_id = self.env['account.account'].create({ 'name': 'default_account_stock_price_diff', 'code': 'STOCKDIFF', 'reconcile': True, 'account_type': 'asset_current', }) # `product_a` standard price: $ 800.00, vendor price: $ 1,000.00 self.product_a.categ_id.update({ 'property_valuation': 'real_time', 'property_price_difference_account_id': stock_price_diff_acc_id.id, }) # Create and confirm a PO of 10 products. purchase_order = self.env['purchase.order'].create({ 'partner_id': self.partner_a.id, 'order_line': [ Command.create({ 'name': self.product_a.name, 'product_id': self.product_a.id, 'product_qty': 10, # 10 units * $ 1,000.00 = $ 10,000.00 'product_uom_id': self.product_a.uom_id.id, 'price_unit': self.product_a.list_price, 'tax_ids': False, }), ] }) purchase_order.button_confirm() # Create two invoices in the past. invoice_1 = _create_invoice_for_po(purchase_order, '2025-04-01') invoice_1.line_ids[0].quantity = 2 invoice_1.action_post() invoice_2 = _create_invoice_for_po(purchase_order, '2025-06-01') invoice_2.line_ids[0].quantity = 5 invoice_2.line_ids[0].price_unit = 900.00 # Invoice at different price. invoice_2.action_post() # Receive 1 unit yesterday. with freeze_time('2025-06-30'): receipt_1 = purchase_order.picking_ids receipt_1.move_ids.update({'quantity': 1, 'picked': True}) wizard_create_backorder = Form.from_action(self.env, receipt_1.button_validate()).save() wizard_create_backorder.process() # Receive two more units today. receipt_2 = purchase_order.picking_ids[-1] receipt_2.move_ids.update({'quantity': 2, 'picked': True}) wizard_create_backorder = Form.from_action(self.env, receipt_2.button_validate()).save() wizard_create_backorder.process() # Use accrued order wizard and check generated values for date in the past. wizard = self.env['account.accrued.orders.wizard'].with_context({ 'active_model': 'purchase.order', 'active_ids': [purchase_order.id], }).create({ 'account_id': account_receivable.id, 'date': '2025-05-31', }) account_move_domain = wizard.create_entries()['domain'] account_moves = self.env['account.move'].search(account_move_domain) # Expense: $ 2,000.00 (invoiced 2x $ 1,000.00 but nothing received yet.) # Price diff.: $ 400.00 ($ 2,000.00 - (2x $ 800.00) = $ 2,000.00 - $ 1,600.00) self.assertRecordValues(account_moves.line_ids.sorted('id'), [ # Accrued revenues entries. {'account_id': self.account_expense.id, 'debit': 0, 'credit': 2000}, {'account_id': account_receivable.id, 'debit': 2000, 'credit': 0}, {'account_id': stock_price_diff_acc_id.id, 'debit': 0, 'credit': 400}, {'account_id': account_stock_variation.id, 'debit': 400, 'credit': 0}, # Reversal of accrued revenues entries. {'account_id': self.account_expense.id, 'debit': 2000, 'credit': 0}, {'account_id': account_receivable.id, 'debit': 0, 'credit': 2000}, {'account_id': stock_price_diff_acc_id.id, 'debit': 400, 'credit': 0}, {'account_id': account_stock_variation.id, 'debit': 0, 'credit': 400}, ]) # Use accrued order wizard and check generated values (at last week.) wizard = self.env['account.accrued.orders.wizard'].with_context({ 'active_model': 'purchase.order', 'active_ids': [purchase_order.id], }).create({ 'account_id': account_receivable.id, 'date': fields.Date.today() - relativedelta(days=7), }) account_move_domain = wizard.create_entries()['domain'] account_moves = self.env['account.move'].search(account_move_domain) # Expense: $ 6,500.00 (invoiced (2x $ 1,000.00) + (5x $ 900.00) = 2,000.00 $ + 4,500.00 $) # Price diff.: $ 900.00 ($ 6,500.00 - (7x $ 800.00) = $ 6,500.00 - $ 5,600.00) self.assertRecordValues(account_moves.line_ids.sorted('id'), [ # Accrued revenues entries. {'account_id': self.account_expense.id, 'debit': 0, 'credit': 6500}, {'account_id': account_receivable.id, 'debit': 6500, 'credit': 0}, {'account_id': stock_price_diff_acc_id.id, 'debit': 0, 'credit': 900}, {'account_id': account_stock_variation.id, 'debit': 900, 'credit': 0}, # Reversal of accrued revenues entries. {'account_id': self.account_expense.id, 'debit': 6500, 'credit': 0}, {'account_id': account_receivable.id, 'debit': 0, 'credit': 6500}, {'account_id': stock_price_diff_acc_id.id, 'debit': 900, 'credit': 0}, {'account_id': account_stock_variation.id, 'debit': 0, 'credit': 900}, ]) # Use accrued order wizard and check generated values (at yesterday.) wizard = self.env['account.accrued.orders.wizard'].with_context({ 'active_model': 'purchase.order', 'active_ids': [purchase_order.id], }).create({ 'account_id': account_receivable.id, 'date': fields.Date.today() - relativedelta(days=1), }) account_move_domain = wizard.create_entries()['domain'] account_moves = self.env['account.move'].search(account_move_domain) # Expense: $ 5,500.00 (invoiced (2x $ 1,000.00) + (5x $ 900.00) - received (1x $ 1,000.00) = 2,000.00 $ + 4,500.00 $ - $ 1,000.00) # Price diff.: $ 700.00 ($ 5,500.00 - (6x $ 800.00) = $ 5,500.00 - $ 4,800.00) self.assertRecordValues(account_moves.line_ids.sorted('id'), [ # Accrued revenues entries. {'account_id': self.account_expense.id, 'debit': 0, 'credit': 5500}, {'account_id': account_receivable.id, 'debit': 5500, 'credit': 0}, {'account_id': stock_price_diff_acc_id.id, 'debit': 0, 'credit': 700}, {'account_id': account_stock_variation.id, 'debit': 700, 'credit': 0}, # Reversal of accrued revenues entries. {'account_id': self.account_expense.id, 'debit': 5500, 'credit': 0}, {'account_id': account_receivable.id, 'debit': 0, 'credit': 5500}, {'account_id': stock_price_diff_acc_id.id, 'debit': 700, 'credit': 0}, {'account_id': account_stock_variation.id, 'debit': 0, 'credit': 700}, ]) # Use accrued order wizard and check generated values (at today.) wizard = self.env['account.accrued.orders.wizard'].with_context({ 'active_model': 'purchase.order', 'active_ids': [purchase_order.id], }).create({ 'account_id': account_receivable.id, 'date': fields.Date.today(), }) account_move_domain = wizard.create_entries()['domain'] account_moves = self.env['account.move'].search(account_move_domain) # Expense: $ 3,500.00 (invoiced (2x $ 1,000.00) + (5x $ 900.00) - received (3x $ 1,000.00) = 2,000.00 $ + 4,500.00 $ - $ 3,000.00) # Price diff.: $ 300.00 ($ 3,500.00 - (4x $ 800.00) = $ 3,500.00 - $ 3,200.00) self.assertRecordValues(account_moves.line_ids.sorted('id'), [ # Accrued revenues entries. {'account_id': self.account_expense.id, 'debit': 0, 'credit': 3500}, {'account_id': account_receivable.id, 'debit': 3500, 'credit': 0}, {'account_id': stock_price_diff_acc_id.id, 'debit': 0, 'credit': 300}, {'account_id': account_stock_variation.id, 'debit': 300, 'credit': 0}, # Reversal of accrued revenues entries. {'account_id': self.account_expense.id, 'debit': 3500, 'credit': 0}, {'account_id': account_receivable.id, 'debit': 0, 'credit': 3500}, {'account_id': stock_price_diff_acc_id.id, 'debit': 300, 'credit': 0}, {'account_id': account_stock_variation.id, 'debit': 0, 'credit': 300}, ])