# -*- coding: utf-8 -*- # Part of Odoo. See LICENSE file for full copyright and licensing details. from odoo.tests import Form, tagged from odoo.addons.stock_account.tests.test_anglo_saxon_valuation_reconciliation_common import ValuationReconciliationTestCommon @tagged('post_install', '-at_install') class TestSaleMRPAngloSaxonValuation(ValuationReconciliationTestCommon): @classmethod def setUpClass(cls): super().setUpClass() cls.env.user.company_id.anglo_saxon_accounting = True cls.uom_unit = cls.env.ref('uom.product_uom_unit') @classmethod def _create_product(cls, **kwargs): return super()._create_product( categ_id=cls.stock_account_product_categ.id if kwargs.get('is_storable') else cls.env.ref('product.product_category_all').id, **kwargs ) def test_sale_mrp_kit_bom_cogs(self): """Check invoice COGS aml after selling and delivering a product with Kit BoM having another product with Kit BoM as component""" # ---------------------------------------------- # BoM of Kit A: # - BoM Type: Kit # - Quantity: 3 # - Components: # * 2 x Kit B # * 1 x Component A (Cost: $3, Storable) # # BoM of Kit B: # - BoM Type: Kit # - Quantity: 10 # - Components: # * 2 x Component B (Cost: $4, Storable) # * 3 x Component BB (Cost: $5, Consumable) # ---------------------------------------------- self.component_a = self._create_product(name='Component A', is_storable=True, standard_price=3.00) self.component_b = self._create_product(name='Component B', is_storable=True, standard_price=4.00) self.component_bb = self._create_product(name='Component BB', is_storable=False, standard_price=5.00) self.kit_a = self._create_product(name='Kit A', is_storable=True, standard_price=0.00) self.kit_b = self._create_product(name='Kit B', is_storable=False, standard_price=0.00) self.kit_a.write({ 'property_account_expense_id': self.company_data['default_account_expense'].id, 'property_account_income_id': self.company_data['default_account_revenue'].id, }) # Create BoM for Kit A bom_product_form = Form(self.env['mrp.bom']) bom_product_form.product_id = self.kit_a bom_product_form.product_tmpl_id = self.kit_a.product_tmpl_id bom_product_form.product_qty = 3.0 bom_product_form.type = 'phantom' with bom_product_form.bom_line_ids.new() as bom_line: bom_line.product_id = self.kit_b bom_line.product_qty = 2.0 with bom_product_form.bom_line_ids.new() as bom_line: bom_line.product_id = self.component_a bom_line.product_qty = 1.0 self.bom_a = bom_product_form.save() # Create BoM for Kit B bom_product_form = Form(self.env['mrp.bom']) bom_product_form.product_id = self.kit_b bom_product_form.product_tmpl_id = self.kit_b.product_tmpl_id bom_product_form.product_qty = 10.0 bom_product_form.type = 'phantom' with bom_product_form.bom_line_ids.new() as bom_line: bom_line.product_id = self.component_b bom_line.product_qty = 2.0 with bom_product_form.bom_line_ids.new() as bom_line: bom_line.product_id = self.component_bb bom_line.product_qty = 3.0 self.bom_b = bom_product_form.save() so = self.env['sale.order'].create({ 'partner_id': self.partner_a.id, 'order_line': [ (0, 0, { 'name': self.kit_a.name, 'product_id': self.kit_a.id, 'product_uom_qty': 1.0, 'product_uom': self.kit_a.uom_id.id, 'price_unit': 1, 'tax_id': False, })], }) so.action_confirm() so.picking_ids.move_ids.write({'quantity': 1, 'picked': True}) so.picking_ids.button_validate() invoice = so.with_context(default_journal_id=self.company_data['default_journal_sale'].id)._create_invoices() invoice.action_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.company_data['default_account_stock_out']) self.assertEqual(stock_out_aml.debit, 0) self.assertAlmostEqual(stock_out_aml.credit, 1.53, msg="Should not include the value of consumable component") cogs_aml = amls.filtered(lambda aml: aml.account_id == self.company_data['default_account_expense']) self.assertAlmostEqual(cogs_aml.debit, 1.53, msg="Should not include the value of consumable component") self.assertEqual(cogs_aml.credit, 0) def test_sale_mrp_anglo_saxon_variant(self): """Test the price unit of kit with variants""" # Check that the correct bom are selected when computing price_unit for COGS self.env.company.currency_id = self.env.ref('base.USD') # Create variant attributes self.prod_att_1 = self.env['product.attribute'].create({'name': 'Color'}) self.prod_attr1_v1 = self.env['product.attribute.value'].create({'name': 'red', 'attribute_id': self.prod_att_1.id, 'sequence': 1}) self.prod_attr1_v2 = self.env['product.attribute.value'].create({'name': 'blue', 'attribute_id': self.prod_att_1.id, 'sequence': 2}) # Create Product template with variants self.product_template = self.env['product.template'].create({ 'name': 'Product Template', 'is_storable': True, 'uom_id': self.uom_unit.id, 'invoice_policy': 'delivery', 'categ_id': self.stock_account_product_categ.id, 'attribute_line_ids': [(0, 0, { 'attribute_id': self.prod_att_1.id, 'value_ids': [(6, 0, [self.prod_attr1_v1.id, self.prod_attr1_v2.id])] })] }) # Get product variant self.pt_attr1_v1 = self.product_template.attribute_line_ids[0].product_template_value_ids[0] self.pt_attr1_v2 = self.product_template.attribute_line_ids[0].product_template_value_ids[1] self.variant_1 = self.product_template._get_variant_for_combination(self.pt_attr1_v1) self.variant_2 = self.product_template._get_variant_for_combination(self.pt_attr1_v2) def create_simple_bom_for_product(product, name, price): component = self.env['product.product'].create({ 'name': 'Component ' + name, 'is_storable': True, 'uom_id': self.uom_unit.id, 'categ_id': self.stock_account_product_categ.id, 'standard_price': price }) self.env['stock.quant'].sudo().create({ 'product_id': component.id, 'location_id': self.company_data['default_warehouse'].lot_stock_id.id, 'quantity': 10.0, }) bom = self.env['mrp.bom'].create({ 'product_tmpl_id': self.product_template.id, 'product_id': product.id, 'product_qty': 1.0, 'type': 'phantom' }) self.env['mrp.bom.line'].create({ 'product_id': component.id, 'product_qty': 1.0, 'bom_id': bom.id }) create_simple_bom_for_product(self.variant_1, "V1", 20) create_simple_bom_for_product(self.variant_2, "V2", 10) def create_post_sale_order(product): so_vals = { 'partner_id': self.partner_a.id, 'partner_invoice_id': self.partner_a.id, 'partner_shipping_id': self.partner_a.id, 'order_line': [(0, 0, { 'name': product.name, 'product_id': product.id, 'product_uom_qty': 2, 'product_uom': product.uom_id.id, 'price_unit': product.list_price })], 'company_id': self.company_data['company'].id, } so = self.env['sale.order'].create(so_vals) # Validate the SO so.action_confirm() # Deliver the three finished products pick = so.picking_ids # To check the products on the picking pick.button_validate() # Create the invoice so._create_invoices() invoice = so.invoice_ids invoice.action_post() return invoice # Create a SO for variant 1 self.invoice_1 = create_post_sale_order(self.variant_1) self.invoice_2 = create_post_sale_order(self.variant_2) def check_cogs_entry_values(invoice, expected_value): aml = invoice.line_ids aml_expense = aml.filtered(lambda l: l.display_type == 'cogs' and l.debit > 0) aml_output = aml.filtered(lambda l: l.display_type == 'cogs' and l.credit > 0) self.assertEqual(aml_expense.debit, expected_value, "Cost of Good Sold entry missing or mismatching for variant") self.assertEqual(aml_output.credit, expected_value, "Cost of Good Sold entry missing or mismatching for variant") # Check that the cost of Good Sold entries for variant 1 are equal to 2 * 20 = 40 check_cogs_entry_values(self.invoice_1, 40) # Check that the cost of Good Sold entries for variant 2 are equal to 2 * 10 = 20 check_cogs_entry_values(self.invoice_2, 20) def test_anglo_saxo_return_and_credit_note(self): """ When posting a credit note for a returned kit, the value of the anglo-saxo lines should be based on the returned component's value """ self.stock_account_product_categ.property_cost_method = 'fifo' kit = self._create_product(name='Simple Kit', is_storable=True, standard_price=0) component = self._create_product(name='Compo A', is_storable=True, standard_price=0) kit.property_account_expense_id = self.company_data['default_account_expense'] self.env['mrp.bom'].create({ 'product_tmpl_id': kit.product_tmpl_id.id, 'product_qty': 1.0, 'type': 'phantom', 'bom_line_ids': [(0, 0, {'product_id': component.id, 'product_qty': 1.0})] }) # Receive 3 components: one @10, one @20 and one @60 in_moves = self.env['stock.move'].create([{ 'name': 'IN move @%s' % p, 'product_id': component.id, 'location_id': self.env.ref('stock.stock_location_suppliers').id, 'location_dest_id': self.company_data['default_warehouse'].lot_stock_id.id, 'product_uom': component.uom_id.id, 'product_uom_qty': 1, 'price_unit': p, } for p in [10, 20, 60]]) in_moves._action_confirm() in_moves.write({'quantity': 1, 'picked': True}) in_moves._action_done() # Sell 3 kits so = self.env['sale.order'].create({ 'partner_id': self.env['res.partner'].create({'name': 'Test Partner'}).id, 'order_line': [ (0, 0, { 'name': kit.name, 'product_id': kit.id, 'product_uom_qty': 3.0, 'product_uom': kit.uom_id.id, 'price_unit': 100, 'tax_id': False, })], }) so.action_confirm() # Deliver the components: 1@10, then 1@20 and then 1@60 pickings = [] picking = so.picking_ids while picking: pickings.append(picking) picking.move_ids.write({'quantity': 1, 'picked': True}) action = picking.button_validate() if isinstance(action, dict): Form.from_action(self.env, action).save().process() picking = picking.backorder_ids invoice = so._create_invoices() invoice.action_post() # Receive one @100 in_moves = self.env['stock.move'].create({ 'name': 'IN move @100', 'product_id': component.id, 'location_id': self.env.ref('stock.stock_location_suppliers').id, 'location_dest_id': self.company_data['default_warehouse'].lot_stock_id.id, 'product_uom': component.uom_id.id, 'product_uom_qty': 1, 'price_unit': 100, }) in_moves._action_confirm() in_moves.write({'quantity': 1, 'picked': True}) in_moves._action_done() # Return the second picking (i.e. one component @20) ctx = {'active_id': pickings[1].id, 'active_model': 'stock.picking'} return_wizard = Form(self.env['stock.return.picking'].with_context(ctx)).save() return_wizard.product_return_moves.quantity = 1 return_picking = return_wizard._create_return() return_picking.move_ids.write({'quantity': 1, 'picked': True}) return_picking.button_validate() # Add a credit note for the returned kit ctx = {'active_model': 'account.move', 'active_ids': invoice.ids} refund_wizard = self.env['account.move.reversal'].with_context(ctx).create({ 'journal_id': invoice.journal_id.id, }) action = refund_wizard.refund_moves() reverse_invoice = self.env['account.move'].browse(action['res_id']) with Form(reverse_invoice) as reverse_invoice_form: with reverse_invoice_form.invoice_line_ids.edit(0) as line: line.quantity = 1 reverse_invoice.action_post() amls = reverse_invoice.line_ids stock_out_aml = amls.filtered(lambda aml: aml.account_id == self.company_data['default_account_stock_out']) self.assertEqual(stock_out_aml.debit, 20, 'Should be to the value of the returned component') self.assertEqual(stock_out_aml.credit, 0) cogs_aml = amls.filtered(lambda aml: aml.account_id == self.company_data['default_account_expense']) self.assertEqual(cogs_aml.debit, 0) self.assertEqual(cogs_aml.credit, 20, 'Should be to the value of the returned component') def test_anglo_saxo_return_and_create_invoice(self): """ When creating an invoice for a returned kit, the value of the anglo-saxo lines should be based on the returned component's value """ self.stock_account_product_categ.property_cost_method = 'fifo' kit = self._create_product(name='Simple Kit', is_storable=True, standard_price=0) component = self._create_product(name='Compo A', is_storable=True, standard_price=0) (kit + component).invoice_policy = 'delivery' kit.property_account_expense_id = self.company_data['default_account_expense'] self.env['mrp.bom'].create({ 'product_tmpl_id': kit.product_tmpl_id.id, 'product_qty': 1.0, 'type': 'phantom', 'bom_line_ids': [(0, 0, {'product_id': component.id, 'product_qty': 1.0})] }) # Receive 3 components: one @10, one @20 and one @60 in_moves = self.env['stock.move'].create([{ 'name': 'IN move @%s' % p, 'product_id': component.id, 'location_id': self.env.ref('stock.stock_location_suppliers').id, 'location_dest_id': self.company_data['default_warehouse'].lot_stock_id.id, 'product_uom': component.uom_id.id, 'product_uom_qty': 1, 'price_unit': p, } for p in [10, 20, 60]]) in_moves._action_confirm() in_moves.write({'quantity': 1, 'picked': True}) in_moves._action_done() # Sell 3 kits so = self.env['sale.order'].create({ 'partner_id': self.env['res.partner'].create({'name': 'Test Partner'}).id, 'order_line': [ (0, 0, { 'name': kit.name, 'product_id': kit.id, 'product_uom_qty': 3.0, 'product_uom': kit.uom_id.id, 'price_unit': 100, 'tax_id': False, })], }) so.action_confirm() # Deliver the components: 1@10, then 1@20 and then 1@60 pickings = [] picking = so.picking_ids while picking: pickings.append(picking) picking.move_ids.write({'quantity': 1, 'picked': True}) action = picking.button_validate() if isinstance(action, dict): Form.from_action(self.env, action).save().process() picking = picking.backorder_ids invoice = so._create_invoices() invoice.action_post() # Receive one @100 in_moves = self.env['stock.move'].create({ 'name': 'IN move @100', 'product_id': component.id, 'location_id': self.env.ref('stock.stock_location_suppliers').id, 'location_dest_id': self.company_data['default_warehouse'].lot_stock_id.id, 'product_uom': component.uom_id.id, 'product_uom_qty': 1, 'price_unit': 100, }) in_moves._action_confirm() in_moves.write({'quantity': 1, 'picked': True}) in_moves._action_done() # Return the second picking (i.e. one component @20) ctx = {'active_id': pickings[1].id, 'active_model': 'stock.picking'} return_wizard = Form(self.env['stock.return.picking'].with_context(ctx)).save() return_wizard.product_return_moves.quantity = 1 return_picking = return_wizard._create_return() return_picking.move_ids.write({'quantity': 1, 'picked': True}) return_picking.button_validate() # Create a new invoice for the returned kit ctx = {'active_model': 'sale.order', 'active_ids': so.ids} create_invoice_wizard = self.env['sale.advance.payment.inv'].with_context(ctx).create( {'advance_payment_method': 'delivered'}) create_invoice_wizard.create_invoices() reverse_invoice = so.invoice_ids[-1] with Form(reverse_invoice) as reverse_invoice_form: with reverse_invoice_form.invoice_line_ids.edit(0) as line: line.quantity = 1 reverse_invoice.action_post() amls = reverse_invoice.line_ids stock_out_aml = amls.filtered(lambda aml: aml.account_id == self.company_data['default_account_stock_out']) self.assertEqual(stock_out_aml.debit, 20, 'Should be to the value of the returned component') self.assertEqual(stock_out_aml.credit, 0) cogs_aml = amls.filtered(lambda aml: aml.account_id == self.company_data['default_account_expense']) self.assertEqual(cogs_aml.debit, 0) self.assertEqual(cogs_aml.credit, 20, 'Should be to the value of the returned component') def test_kit_avco_fully_owned_and_delivered_invoice_post_delivery(self): self.stock_account_product_categ.property_cost_method = 'average' compo01 = self._create_product(name='Compo 01', is_storable=True, standard_price=10) compo02 = self._create_product(name='Compo 02', is_storable=True, standard_price=20) kit = self._create_product(name='Kit', is_storable=True, standard_price=0) (compo01 + compo02 + kit).invoice_policy = 'delivery' self.env['stock.quant']._update_available_quantity(compo01, self.company_data['default_warehouse'].lot_stock_id, 1, owner_id=self.partner_b) self.env['stock.quant']._update_available_quantity(compo02, self.company_data['default_warehouse'].lot_stock_id, 1, owner_id=self.partner_b) self.env['mrp.bom'].create({ 'product_id': kit.id, 'product_tmpl_id': kit.product_tmpl_id.id, 'product_uom_id': kit.uom_id.id, 'product_qty': 1.0, 'type': 'phantom', 'bom_line_ids': [ (0, 0, {'product_id': compo01.id, 'product_qty': 1.0}), (0, 0, {'product_id': compo02.id, 'product_qty': 1.0}), ], }) so = self.env['sale.order'].create({ 'partner_id': self.partner_a.id, 'order_line': [ (0, 0, { 'name': kit.name, 'product_id': kit.id, 'product_uom_qty': 1.0, 'product_uom': kit.uom_id.id, 'price_unit': 5, 'tax_id': False, })], }) so.action_confirm() so.picking_ids.move_ids.write({'quantity': 1, 'picked': True}) so.picking_ids.button_validate() invoice = so._create_invoices() invoice.action_post() # COGS should not exist because the products are owned by an external partner amls = invoice.line_ids self.assertRecordValues(amls, [ # pylint: disable=bad-whitespace {'account_id': self.company_data['default_account_revenue'].id, 'debit': 0, 'credit': 5}, {'account_id': self.company_data['default_account_receivable'].id, 'debit': 5, 'credit': 0}, ]) def test_kit_avco_partially_owned_and_delivered_invoice_post_delivery(self): self.stock_account_product_categ.property_cost_method = 'average' compo01 = self._create_product(name='Compo 01', is_storable=True, standard_price=10) compo02 = self._create_product(name='Compo 02', is_storable=True, standard_price=20) kit = self._create_product(name='Kit', is_storable=True, standard_price=0) (compo01 + compo02 + kit).invoice_policy = 'delivery' self.env['stock.quant']._update_available_quantity(compo01, self.company_data['default_warehouse'].lot_stock_id, 1, owner_id=self.partner_b) self.env['stock.quant']._update_available_quantity(compo01, self.company_data['default_warehouse'].lot_stock_id, 1) self.env['stock.quant']._update_available_quantity(compo02, self.company_data['default_warehouse'].lot_stock_id, 1, owner_id=self.partner_b) self.env['stock.quant']._update_available_quantity(compo02, self.company_data['default_warehouse'].lot_stock_id, 1) self.env['mrp.bom'].create({ 'product_id': kit.id, 'product_tmpl_id': kit.product_tmpl_id.id, 'product_uom_id': kit.uom_id.id, 'product_qty': 1.0, 'type': 'phantom', 'bom_line_ids': [ (0, 0, {'product_id': compo01.id, 'product_qty': 1.0}), (0, 0, {'product_id': compo02.id, 'product_qty': 1.0}), ], }) so = self.env['sale.order'].create({ 'partner_id': self.partner_a.id, 'order_line': [ (0, 0, { 'name': kit.name, 'product_id': kit.id, 'product_uom_qty': 2.0, 'product_uom': kit.uom_id.id, 'price_unit': 5, 'tax_id': False, })], }) so.action_confirm() so.picking_ids.move_line_ids.quantity = 1 so.picking_ids.move_ids.picked = True so.picking_ids.button_validate() invoice = so._create_invoices() invoice.action_post() # COGS should not exist because the products are owned by an external partner amls = invoice.line_ids self.assertRecordValues(amls, [ # pylint: disable=bad-whitespace {'account_id': self.company_data['default_account_revenue'].id, 'debit': 0, 'credit': 10}, {'account_id': self.company_data['default_account_receivable'].id, 'debit': 10, 'credit': 0}, {'account_id': self.company_data['default_account_stock_out'].id, 'debit': 0, 'credit': 30}, {'account_id': self.company_data['default_account_expense'].id, 'debit': 30, 'credit': 0}, ]) def test_anglo_saxo_kit_subkits(self): """Check invoice COGS aml after selling and delivering a product with Kit BoM producing 2 times the product and having 2 products with Kit BoM as components""" # ---------------------------------------------- # BoM of Main kit: # - BoM Type: Kit # - Quantity: 4 # - Components: # * 1 x Subkit A # * 1 x Subkit B # # BoM of Subkit A: # - BoM Type: Kit # - Quantity: 1 # - Components: # * 2 x Component A (Cost: $10, Storable) # # BoM of Subkit B: # - BoM Type: Kit # - Quantity: 1 # - Components: # * 2 x Component B (Cost: $6, Storable) # ---------------------------------------------- component_a = self._create_product(name='Component A', is_storable=True, standard_price=10.00) component_b = self._create_product(name='Component B', is_storable=True, standard_price=6.00) subkit_a = self._create_product(name='Subkit A', is_storable=True, standard_price=0.00) subkit_b = self._create_product(name='Subkit B', is_storable=True, standard_price=0.00) main_kit = self._create_product(name='Main kit', is_storable=True, standard_price=0.00) main_kit.write({ 'property_account_expense_id': self.company_data['default_account_expense'].id, 'property_account_income_id': self.company_data['default_account_revenue'].id, }) # Create BoM for Main kit self.env['mrp.bom'].create({ 'product_id': main_kit.id, 'product_tmpl_id': main_kit.product_tmpl_id.id, 'product_qty': 4.0, 'type': 'phantom', 'bom_line_ids': [ (0, 0, {'product_id': subkit_a.id, 'product_qty': 1.0}), (0, 0, {'product_id': subkit_b.id, 'product_qty': 1.0}), ], }) # Create BoM for Subkit A self.env['mrp.bom'].create({ 'product_id': subkit_a.id, 'product_tmpl_id': subkit_a.product_tmpl_id.id, 'product_qty': 1.0, 'type': 'phantom', 'bom_line_ids': [ (0, 0, {'product_id': component_a.id, 'product_qty': 2.0}), ], }) # Create BoM for Subkit B self.env['mrp.bom'].create({ 'product_id': subkit_b.id, 'product_tmpl_id': subkit_b.product_tmpl_id.id, 'product_qty': 1.0, 'type': 'phantom', 'bom_line_ids': [ (0, 0, {'product_id': component_b.id, 'product_qty': 2.0}), ], }) so = self.env['sale.order'].create({ 'partner_id': self.partner_a.id, 'order_line': [ (0, 0, { 'name': main_kit.name, 'product_id': main_kit.id, 'product_uom_qty': 1.0, 'price_unit': 1, 'tax_id': False, })], }) so.action_confirm() for move in so.picking_ids.move_ids: move.quantity = move.product_uom_qty so.picking_ids.button_validate() invoice = so.with_context(default_journal_id=self.company_data['default_journal_sale'].id)._create_invoices() invoice.action_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.company_data['default_account_stock_out']) self.assertEqual(stock_out_aml.debit, 0) self.assertAlmostEqual(stock_out_aml.credit, 8.00, msg="Should include include the components from all subkits, with the price adapted for 1 Main kit") cogs_aml = amls.filtered(lambda aml: aml.account_id == self.company_data['default_account_expense']) self.assertAlmostEqual(cogs_aml.debit, 8.00, msg="Should include include the components from all subkits, with the price adapted for 1 Main kit") self.assertEqual(cogs_aml.credit, 0)