[FIX] purchase_stock, stock_landed_costs: bill after LC

1. Create a product with a category AVCO + Automated and set a price
   difference account
2. Create a Purchase Order for 1 unit at a value of 1000,
3. Stock entry at receipt
                               D         C
   Stock interim received             1000
   Stock valuation          1000
4. Create a vendor bill for a Landed cost, post it
                               D         C
   Stock interim received    100
5. Create the landed cost from the bill and apply it on the receipt of
   point 3
                               D         C
   Stock valuation           100
   Stock interim received              100
6. Create the vendor bill for the initial PO

Current entry is not correct:
                               D         C
Stock interim received      1000
Price difference account               100  --> Shouldn't take place
Stock interim received       100            --> Shouldn't take place

This happens because the valuation layers of the landed cost are taken
into account when computing the unit price of the product.

This shouldn't be the case: when computing the price difference between
the invoice price and the stock move price, LC should be filtered out.

opw-2183511

closes odoo/odoo#47804

X-original-commit: 9bd3feb7f8778ba65e1974ef012ca3a4608878b1
Signed-off-by: Nicolas Martinelli (nim) <nim@odoo.com>

2 files changed, 74 insertions, 2 deletions

diff --git a/addons/purchase_stock/models/account_invoice.py b/addons/purchase_stock/models/account_invoice.py
index 18eb4d96935..0caa870b315 100644
--- a/addons/purchase_stock/models/account_invoice.py
+++ b/addons/purchase_stock/models/account_invoice.py
@@ -74,8 +74,9 @@ class AccountMove(models.Model):
                             # In case val_stock_move is a return move, its valuation entries have been made with the
                             # currency rate corresponding to the original stock move
                             valuation_date = val_stock_move.origin_returned_move_id.date or val_stock_move.date
-                            layers_qty = sum(val_stock_move.mapped('stock_valuation_layer_ids.quantity'))
-                            layers_values = sum(val_stock_move.mapped('stock_valuation_layer_ids.value'))
+                            svl = val_stock_move.mapped('stock_valuation_layer_ids').filtered(lambda l: l.quantity)
+                            layers_qty = sum(svl.mapped('quantity'))
+                            layers_values = sum(svl.mapped('value'))
                             valuation_price_unit_total += line.company_currency_id._convert(
                                 layers_values, move.currency_id,
                                 move.company_id, valuation_date, round=False,
diff --git a/addons/stock_landed_costs/tests/test_stock_landed_costs_purchase.py b/addons/stock_landed_costs/tests/test_stock_landed_costs_purchase.py
index 8102e359c2f..47e5e8b188d 100644
--- a/addons/stock_landed_costs/tests/test_stock_landed_costs_purchase.py
+++ b/addons/stock_landed_costs/tests/test_stock_landed_costs_purchase.py
@@ -2,6 +2,7 @@
 # Part of Odoo. See LICENSE file for full copyright and licensing details.
 import unittest
 from odoo.addons.stock_landed_costs.tests.common import TestStockLandedCostsCommon
+from odoo.addons.stock_landed_costs.tests.test_stockvaluationlayer import TestStockValuationLCCommon
 from odoo.addons.stock_account.tests.test_stockvaluation import _create_accounting_data
 
 from odoo.tests import tagged, Form
@@ -300,3 +301,73 @@ class TestLandedCosts(TestStockLandedCostsCommon):
 
     def _error_message(self, actucal_cost, computed_cost):
         return 'Additional Landed Cost should be %s instead of %s' % (actucal_cost, computed_cost)
+
+
+@tagged('post_install', '-at_install')
+class TestLandedCostsWithPurchaseAndInv(TestStockValuationLCCommon):
+    def test_invoice_after_lc(self):
+        self.env.company.anglo_saxon_accounting = True
+        self.product1.product_tmpl_id.categ_id.property_cost_method = 'fifo'
+        self.product1.product_tmpl_id.categ_id.property_valuation = 'real_time'
+        self.product1.product_tmpl_id.invoice_policy = 'delivery'
+        self.price_diff_account = self.env['account.account'].create({
+            'name': 'price diff account',
+            'code': 'price diff account',
+            'user_type_id': self.env.ref('account.data_account_type_current_assets').id,
+        })
+        self.product1.property_account_creditor_price_difference = self.price_diff_account
+
+        # Create PO
+        po_form = Form(self.env['purchase.order'])
+        po_form.partner_id = self.env['res.partner'].create({'name': 'vendor'})
+        with po_form.order_line.new() as po_line:
+            po_line.product_id = self.product1
+            po_line.product_qty = 1
+            po_line.price_unit = 455.0
+        order = po_form.save()
+        order.button_confirm()
+
+        # Receive the goods
+        receipt = order.picking_ids[0]
+        receipt.move_lines.quantity_done = 1
+        receipt.button_validate()
+
+        # Check SVL and AML
+        svl = self.env['stock.valuation.layer'].search([('stock_move_id', '=', receipt.move_lines.id)])
+        self.assertAlmostEqual(svl.value, 455)
+        aml = self.env['account.move.line'].search([('account_id', '=', self.stock_valuation_account.id)])
+        self.assertAlmostEqual(aml.debit, 455)
+
+        # Create and validate LC
+        lc = self.env['stock.landed.cost'].create(dict(
+            picking_ids=[(6, 0, [receipt.id])],
+            account_journal_id=self.stock_journal.id,
+            cost_lines=[
+                (0, 0, {
+                    'name': 'equal split',
+                    'split_method': 'equal',
+                    'price_unit': 99,
+                    'product_id': self.productlc1.id,
+                }),
+            ],
+        ))
+        lc.compute_landed_cost()
+        lc.button_validate()
+
+        # Check LC, SVL and AML
+        self.assertAlmostEqual(lc.valuation_adjustment_lines.final_cost, 554)
+        svl = self.env['stock.valuation.layer'].search([('stock_move_id', '=', receipt.move_lines.id)], order='id desc', limit=1)
+        self.assertAlmostEqual(svl.value, 99)
+        aml = self.env['account.move.line'].search([('account_id', '=', self.stock_valuation_account.id)], order='id desc', limit=1)
+        self.assertAlmostEqual(aml.debit, 99)
+
+        # Create an invoice with the same price
+        move_form = Form(self.env['account.move'].with_context(default_move_type='in_invoice'))
+        move_form.partner_id = order.partner_id
+        move_form.purchase_id = order
+        move = move_form.save()
+        move.post()
+
+        # Check nothing was posted in the price difference account
+        price_diff_aml = self.env['account.move.line'].search([('account_id','=', self.price_diff_account.id), ('move_id', '=', move.id)])
+        self.assertEqual(len(price_diff_aml), 0, "No line should have been generated in the price difference account.")