[FIX] stock_account: anglo saxon and corrections

Don't ignore correction layers when computing the anglo saxon price
unit. We use the `stock_valuation_layer_id` field on the layer to point
the correction layer to the corrected layer. When computing the average
price of the delivered things, ignore correction entry but take them
into account when choosing a corrected entry.

opw-2179900

closes odoo/odoo#44774

X-original-commit: 3831649b81c1271977730cdf46100f814687af61
Signed-off-by: Simon Lejeune (sle) <sle@openerp.com>

1 files changed, 76 insertions, 0 deletions

diff --git a/addons/sale_stock/tests/test_anglo_saxon_valuation.py b/addons/sale_stock/tests/test_anglo_saxon_valuation.py
index 1cff7c4e7bb..ba0c78ca14e 100644
--- a/addons/sale_stock/tests/test_anglo_saxon_valuation.py
+++ b/addons/sale_stock/tests/test_anglo_saxon_valuation.py
@@ -855,3 +855,79 @@ class TestAngloSaxonValuation(SavepointCase):
         self.assertEqual(income_aml.debit, 0)
         self.assertEqual(income_aml.credit, 24)
 
+    def test_fifo_delivered_invoice_post_delivery_2(self):
+        """Receive at 8 then at 10. Sale order 10@12 and deliver without receiving the 2 missing.
+        receive 2@12. Invoice."""
+        self.product.categ_id.property_cost_method = 'fifo'
+        self.product.invoice_policy = 'delivery'
+        self.product.standard_price = 10
+
+        in_move_1 = self.env['stock.move'].create({
+            'name': 'a',
+            'product_id': self.product.id,
+            'location_id': self.env.ref('stock.stock_location_suppliers').id,
+            'location_dest_id': self.stock_location.id,
+            'product_uom': self.product.uom_id.id,
+            'product_uom_qty': 8,
+            'price_unit': 10,
+        })
+        in_move_1._action_confirm()
+        in_move_1.quantity_done = 8
+        in_move_1._action_done()
+
+        # Create and confirm a sale order for 2@12
+        sale_order = self.env['sale.order'].create({
+            'partner_id': self.customer.id,
+            'order_line': [
+                (0, 0, {
+                    'name': self.product.name,
+                    'product_id': self.product.id,
+                    'product_uom_qty': 10.0,
+                    'product_uom': self.product.uom_id.id,
+                    'price_unit': 12,
+                    'tax_id': False,  # no love taxes amls
+                })],
+        })
+        sale_order.action_confirm()
+
+        # Deliver 10
+        sale_order.picking_ids.move_lines.quantity_done = 10
+        sale_order.picking_ids.button_validate()
+
+        # Make the second receipt
+        in_move_2 = self.env['stock.move'].create({
+            'name': 'a',
+            'product_id': self.product.id,
+            'location_id': self.env.ref('stock.stock_location_suppliers').id,
+            'location_dest_id': self.stock_location.id,
+            'product_uom': self.product.uom_id.id,
+            'product_uom_qty': 2,
+            'price_unit': 12,
+        })
+        in_move_2._action_confirm()
+        in_move_2.quantity_done = 2
+        in_move_2._action_done()
+        self.assertEqual(self.product.stock_valuation_layer_ids[-1].value, -4)  # we sent two at 10 but they should have been sent at 12
+        self.assertEqual(self.product.stock_valuation_layer_ids[-1].quantity, 0)
+        self.assertEqual(sale_order.order_line.move_ids.stock_valuation_layer_ids[-1].quantity, 0)
+
+        # Invoice the sale order.
+        invoice = sale_order._create_invoices()
+        invoice.post()
+
+        # Check the resulting accounting entries
+        amls = invoice.line_ids
+        self.assertEqual(len(amls), 4)
+        stock_out_aml = amls.filtered(lambda aml: aml.account_id == self.stock_output_account)
+        self.assertEqual(stock_out_aml.debit, 0)
+        self.assertEqual(stock_out_aml.credit, 104)
+        cogs_aml = amls.filtered(lambda aml: aml.account_id == self.expense_account)
+        self.assertEqual(cogs_aml.debit, 104)
+        self.assertEqual(cogs_aml.credit, 0)
+        receivable_aml = amls.filtered(lambda aml: aml.account_id == self.recv_account)
+        self.assertEqual(receivable_aml.debit, 120)
+        self.assertEqual(receivable_aml.credit, 0)
+        income_aml = amls.filtered(lambda aml: aml.account_id == self.income_account)
+        self.assertEqual(income_aml.debit, 0)
+        self.assertEqual(income_aml.credit, 120)
+