[IMP](stock,mrp)_account: use location valuation account

Previous fix f056254d1c5153467b10d9581214ff6d1348be76 didn't take the
situation when production location has its own valuation accounts into
consideration. Fix it in this commit.

opw-2476417

closes odoo/odoo#67478

Signed-off-by: Arnold Moyaux <amoyaux@users.noreply.github.com>

3 files changed, 157 insertions, 13 deletions

diff --git a/addons/mrp_account/models/stock_move.py b/addons/mrp_account/models/stock_move.py
index f5c7f9be12b..79af6021c62 100644
--- a/addons/mrp_account/models/stock_move.py
+++ b/addons/mrp_account/models/stock_move.py
@@ -7,6 +7,18 @@ class StockMove(models.Model):
     _inherit = "stock.move"
 
     def _is_returned(self, valued_type):
-        if self.unbuild_id and self.unbuild_id.mo_id:   # unbuilding a MO
+        if self.unbuild_id:
             return True
         return super()._is_returned(valued_type)
+
+    def _get_src_account(self, accounts_data):
+        if not self.unbuild_id:
+            return super()._get_src_account(accounts_data)
+        else:
+            return self.location_dest_id.valuation_out_account_id.id or accounts_data['stock_input'].id
+
+    def _get_dest_account(self, accounts_data):
+        if not self.unbuild_id:
+            return super()._get_dest_account(accounts_data)
+        else:
+            return self.location_id.valuation_in_account_id.id or accounts_data['stock_output'].id
diff --git a/addons/mrp_account/tests/test_mrp_account.py b/addons/mrp_account/tests/test_mrp_account.py
index f827a0eb023..3464e1474a6 100644
--- a/addons/mrp_account/tests/test_mrp_account.py
+++ b/addons/mrp_account/tests/test_mrp_account.py
@@ -2,7 +2,8 @@
 # Part of Odoo. See LICENSE file for full copyright and licensing details.
 
 from odoo.addons.mrp.tests.common import TestMrpCommon
-from odoo.tests import Form
+from odoo.addons.stock_account.tests.test_account_move import TestAccountMove
+from odoo.tests import Form, tagged
 
 
 class TestMrpAccount(TestMrpCommon):
@@ -188,3 +189,137 @@ class TestMrpAccount(TestMrpCommon):
 
         # 1 table head at 20 + 4 table leg at 15 + 4 bolt at 10 + 10 screw at 10 + 1*20 (extra cost)
         self.assertEqual(move_value, 141, 'Thing should have the correct price')
+
+
+@tagged("post_install", "-at_install")
+class TestMrpAccountMove(TestAccountMove):
+
+    @classmethod
+    def setUpClass(cls):
+        super().setUpClass()
+        cls.product_B = cls.env["product.product"].create(
+            {
+                "name": "Product B",
+                "type": "product",
+                "default_code": "prda",
+                "categ_id": cls.env.ref("product.product_category_all").id,
+                "taxes_id": [(5, 0, 0)],
+                "supplier_taxes_id": [(5, 0, 0)],
+                "lst_price": 100.0,
+                "standard_price": 10.0,
+                "property_account_income_id": cls.company_data["default_account_revenue"].id,
+                "property_account_expense_id": cls.company_data["default_account_expense"].id,
+            }
+        )
+        cls.bom = cls.env['mrp.bom'].create({
+            'product_id': cls.product_A.id,
+            'product_tmpl_id': cls.product_A.product_tmpl_id.id,
+            'product_qty': 1.0,
+            'bom_line_ids': [
+                (0, 0, {'product_id': cls.product_B.id, 'product_qty': 1}),
+            ]})
+
+    def test_unbuild_account_00(self):
+        """Test when after unbuild, the journal entries are the reversal of the
+        journal entries created when produce the product.
+        """
+        # build
+        production_form = Form(self.env['mrp.production'])
+        production_form.product_id = self.product_A
+        production_form.bom_id = self.bom
+        production_form.product_qty = 1
+        production = production_form.save()
+        production.action_confirm()
+        mo_form = Form(production)
+        mo_form.qty_producing = 1
+        production = mo_form.save()
+        production._post_inventory()
+        production.button_mark_done()
+
+        # finished product move
+        productA_debit_line = self.env['account.move.line'].search([('ref', 'ilike', 'MO%Product A'), ('credit', '=', 0)])
+        productA_credit_line = self.env['account.move.line'].search([('ref', 'ilike', 'MO%Product A'), ('debit', '=', 0)])
+        self.assertEqual(productA_debit_line.account_id, self.stock_valuation_account)
+        self.assertEqual(productA_credit_line.account_id, self.stock_input_account)
+        # component move
+        productB_debit_line = self.env['account.move.line'].search([('ref', 'ilike', 'MO%Product B'), ('credit', '=', 0)])
+        productB_credit_line = self.env['account.move.line'].search([('ref', 'ilike', 'MO%Product B'), ('debit', '=', 0)])
+        self.assertEqual(productB_debit_line.account_id, self.stock_output_account)
+        self.assertEqual(productB_credit_line.account_id, self.stock_valuation_account)
+
+        # unbuild
+        res_dict = production.button_unbuild()
+        wizard = Form(self.env[res_dict['res_model']].with_context(res_dict['context'])).save()
+        wizard.action_validate()
+
+        # finished product move
+        productA_debit_line = self.env['account.move.line'].search([('ref', 'ilike', 'UB%Product A'), ('credit', '=', 0)])
+        productA_credit_line = self.env['account.move.line'].search([('ref', 'ilike', 'UB%Product A'), ('debit', '=', 0)])
+        self.assertEqual(productA_debit_line.account_id, self.stock_input_account)
+        self.assertEqual(productA_credit_line.account_id, self.stock_valuation_account)
+        # component move
+        productB_debit_line = self.env['account.move.line'].search([('ref', 'ilike', 'UB%Product B'), ('credit', '=', 0)])
+        productB_credit_line = self.env['account.move.line'].search([('ref', 'ilike', 'UB%Product B'), ('debit', '=', 0)])
+        self.assertEqual(productB_debit_line.account_id, self.stock_valuation_account)
+        self.assertEqual(productB_credit_line.account_id, self.stock_output_account)
+
+    def test_unbuild_account_01(self):
+        """Test when production location has its valuation accounts. After unbuild,
+        the journal entries are the reversal of the journal entries created when
+        produce the product.
+        """
+        # set accounts for production location
+        production_location = self.product_A.property_stock_production
+        wip_incoming_account = self.env['account.account'].create({
+            'name': 'wip incoming',
+            'code': '000001',
+            'user_type_id': self.env.ref('account.data_account_type_current_assets').id,
+        })
+        wip_outgoing_account = self.env['account.account'].create({
+            'name': 'wip outgoing',
+            'code': '000002',
+            'user_type_id': self.env.ref('account.data_account_type_current_assets').id,
+        })
+        production_location.write({
+            'valuation_in_account_id': wip_incoming_account.id,
+            'valuation_out_account_id': wip_outgoing_account.id,
+        })
+
+        # build
+        production_form = Form(self.env['mrp.production'])
+        production_form.product_id = self.product_A
+        production_form.bom_id = self.bom
+        production_form.product_qty = 1
+        production = production_form.save()
+        production.action_confirm()
+        mo_form = Form(production)
+        mo_form.qty_producing = 1
+        production = mo_form.save()
+        production._post_inventory()
+        production.button_mark_done()
+
+        # finished product move
+        productA_debit_line = self.env['account.move.line'].search([('ref', 'ilike', 'MO%Product A'), ('credit', '=', 0)])
+        productA_credit_line = self.env['account.move.line'].search([('ref', 'ilike', 'MO%Product A'), ('debit', '=', 0)])
+        self.assertEqual(productA_debit_line.account_id, self.stock_valuation_account)
+        self.assertEqual(productA_credit_line.account_id, wip_outgoing_account)
+        # component move
+        productB_debit_line = self.env['account.move.line'].search([('ref', 'ilike', 'MO%Product B'), ('credit', '=', 0)])
+        productB_credit_line = self.env['account.move.line'].search([('ref', 'ilike', 'MO%Product B'), ('debit', '=', 0)])
+        self.assertEqual(productB_debit_line.account_id, wip_incoming_account)
+        self.assertEqual(productB_credit_line.account_id, self.stock_valuation_account)
+
+        # unbuild
+        res_dict = production.button_unbuild()
+        wizard = Form(self.env[res_dict['res_model']].with_context(res_dict['context'])).save()
+        wizard.action_validate()
+
+        productA_debit_line = self.env['account.move.line'].search([('ref', 'ilike', 'UB%Product A'), ('credit', '=', 0)])
+        productA_credit_line = self.env['account.move.line'].search([('ref', 'ilike', 'UB%Product A'), ('debit', '=', 0)])
+        self.assertEqual(productA_debit_line.account_id, wip_outgoing_account)
+        self.assertEqual(productA_credit_line.account_id, self.stock_valuation_account)
+        # component move
+        productB_debit_line = self.env['account.move.line'].search([('ref', 'ilike', 'UB%Product B'), ('credit', '=', 0)])
+        productB_credit_line = self.env['account.move.line'].search([('ref', 'ilike', 'UB%Product B'), ('debit', '=', 0)])
+        self.assertEqual(productB_debit_line.account_id, self.stock_valuation_account)
+        self.assertEqual(productB_credit_line.account_id, wip_incoming_account)
diff --git a/addons/stock_account/models/stock_move.py b/addons/stock_account/models/stock_move.py
index 4057e88a1dc..336f9f53a55 100644
--- a/addons/stock_account/models/stock_move.py
+++ b/addons/stock_account/models/stock_move.py
@@ -338,15 +338,8 @@ class StockMove(models.Model):
         self = self.with_company(self.company_id)
         accounts_data = self.product_id.product_tmpl_id.get_product_accounts()
 
-        if self.location_id.valuation_out_account_id:
-            acc_src = self.location_id.valuation_out_account_id.id
-        else:
-            acc_src = accounts_data['stock_input'].id
-
-        if self.location_dest_id.valuation_in_account_id:
-            acc_dest = self.location_dest_id.valuation_in_account_id.id
-        else:
-            acc_dest = accounts_data['stock_output'].id
+        acc_src = self._get_src_account(accounts_data)
+        acc_dest = self._get_dest_account(accounts_data)
 
         acc_valuation = accounts_data.get('stock_valuation', False)
         if acc_valuation:
@@ -362,6 +355,12 @@ class StockMove(models.Model):
         journal_id = accounts_data['stock_journal'].id
         return journal_id, acc_src, acc_dest, acc_valuation
 
+    def _get_src_account(self, accounts_data):
+        return self.location_id.valuation_out_account_id.id or accounts_data['stock_input'].id
+
+    def _get_dest_account(self, accounts_data):
+        return self.location_dest_id.valuation_in_account_id.id or accounts_data['stock_output'].id
+
     def _prepare_account_move_line(self, qty, cost, credit_account_id, debit_account_id, description):
         """
         Generate the account.move.line values to post to track the stock valuation difference due to the
@@ -466,8 +465,6 @@ class StockMove(models.Model):
             # if the move isn't owned by the company, we don't make any valuation
             return False
 
-        location_from = self.location_id
-        location_to = self.location_dest_id
         company_from = self._is_out() and self.mapped('move_line_ids.location_id.company_id') or False
         company_to = self._is_in() and self.mapped('move_line_ids.location_dest_id.company_id') or False