[FIX] account: Fix reversal of exchange diff entry when unlinking the full reconcile

Suppose an invoice of 1200USD = 3600EUR reconciled with a payment 1800USD = 3600EUR.

The generated exchange difference journal entry is:
600USD = 0EUR because 1800 - 1200 - 600 = 0 and 3600 - 3600 = 0
=> Everything is reconciled and all residual amounts are 0.

Remove the reconciliation. The exchange difference entry is reversed in other to cancel it.
Because the current exchange difference entry contains a line of 600USD, the reversal is creating a line of -600USD.

Before this commit:

Because both lines were sharing the same foreign currency (EUR) but have an amount_residual_currency of 0, no partial was created and then, a new exchange difference was generated in order to fix the amount_residual of 600 in USD.

After this commit:

A partial is created to handle the residual amount in USD even the residual amount in foreign currency is already zero.

Note: this issue is also there when the reconciliation is made using the company's currency with different foreign currencies.
In that case, amount_residual is zero but not amount_residual_currency.

closes odoo/odoo#66653

Opw: 2450699
Signed-off-by: oco-odoo <oco-odoo@users.noreply.github.com>

1 files changed, 10 insertions, 6 deletions

diff --git a/addons/account/models/account_move.py b/addons/account/models/account_move.py
index c4251614fbb..184da93d948 100644
--- a/addons/account/models/account_move.py
+++ b/addons/account/models/account_move.py
@@ -4101,8 +4101,8 @@ class AccountMoveLine(models.Model):
 
         :return: A recordset of account.partial.reconcile.
         '''
-        debit_lines = iter(self.filtered('debit'))
-        credit_lines = iter(self.filtered('credit'))
+        debit_lines = iter(self.filtered(lambda line: line.balance > 0.0 or line.amount_currency > 0.0))
+        credit_lines = iter(self.filtered(lambda line: line.balance < 0.0 or line.amount_currency < 0.0))
         debit_line = None
         credit_line = None
 
@@ -4146,17 +4146,21 @@ class AccountMoveLine(models.Model):
                     credit_line_currency = credit_line.company_currency_id
 
             min_amount_residual = min(debit_amount_residual, -credit_amount_residual)
+            has_debit_residual_left = not debit_line.company_currency_id.is_zero(debit_amount_residual) and debit_amount_residual > 0.0
+            has_credit_residual_left = not credit_line.company_currency_id.is_zero(credit_amount_residual) and credit_amount_residual < 0.0
+            has_debit_residual_curr_left = not debit_line_currency.is_zero(debit_amount_residual_currency) and debit_amount_residual_currency > 0.0
+            has_credit_residual_curr_left = not credit_line_currency.is_zero(credit_amount_residual_currency) and credit_amount_residual_currency < 0.0
 
             if debit_line_currency == credit_line_currency:
                 # Reconcile on the same currency.
 
                 # The debit line is now fully reconciled.
-                if debit_line_currency.is_zero(debit_amount_residual_currency) or debit_amount_residual_currency < 0.0:
+                if not has_debit_residual_curr_left and (has_credit_residual_curr_left or not has_debit_residual_left):
                     debit_line = None
                     continue
 
                 # The credit line is now fully reconciled.
-                if credit_line_currency.is_zero(credit_amount_residual_currency) or credit_amount_residual_currency > 0.0:
+                if not has_credit_residual_curr_left and (has_debit_residual_curr_left or not has_credit_residual_left):
                     credit_line = None
                     continue
 
@@ -4168,12 +4172,12 @@ class AccountMoveLine(models.Model):
                 # Reconcile on the company's currency.
 
                 # The debit line is now fully reconciled.
-                if debit_line.company_currency_id.is_zero(debit_amount_residual) or debit_amount_residual < 0.0:
+                if not has_debit_residual_left and (has_credit_residual_left or not has_debit_residual_curr_left):
                     debit_line = None
                     continue
 
                 # The credit line is now fully reconciled.
-                if credit_line.company_currency_id.is_zero(credit_amount_residual) or credit_amount_residual > 0.0:
+                if not has_credit_residual_left and (has_debit_residual_left or not has_credit_residual_curr_left):
                     credit_line = None
                     continue