[FIX] l10n_fr_fec: intial balance of accounts from the P&L should be summarized into a single line

addons/l10n_fr_fec/wizard/fec.py

@@ -23,6 +23,56 @@ class AccountFrFec(models.TransientModel):
         ('nonofficial', 'Non-official FEC report (posted and unposted entries)'),
         ], string='Export Type', required=True, default='official')
 
+    def do_query_unaffected_earnings(self):
+        ''' Compute the sum of ending balances for all accounts that are of a type that does not bring forward the balance in new fiscal years.
+            This is needed because we have to display only one line for the initial balance of all expense/revenue accounts in the FEC.
+        '''
+
+        sql_query = '''
+        SELECT
+            'OUV' AS JournalCode,
+            'Balance initiale' AS JournalLib,
+            'Balance initiale PL' AS EcritureNum,
+            %s AS EcritureDate,
+            '120/129' AS CompteNum,
+            'Benefice (perte) reporte(e)' AS CompteLib,
+            '' AS CompAuxNum,
+            '' AS CompAuxLib,
+            '-' AS PieceRef,
+            %s AS PieceDate,
+            '/' AS EcritureLib,
+            replace(CASE WHEN sum(aml.balance) <= 0 THEN '0,00' ELSE to_char(SUM(aml.balance), '999999999999999D99') END, '.', ',') AS Debit,
+            replace(CASE WHEN sum(aml.balance) >= 0 THEN '0,00' ELSE to_char(-SUM(aml.balance), '999999999999999D99') END, '.', ',') AS Credit,
+            '' AS EcritureLet,
+            '' AS DateLet,
+            %s AS ValidDate,
+            '' AS Montantdevise,
+            '' AS Idevise
+        FROM
+            account_move_line aml
+            LEFT JOIN account_move am ON am.id=aml.move_id
+            JOIN account_account aa ON aa.id = aml.account_id
+            LEFT JOIN account_account_type aat ON aa.user_type_id = aat.id
+        WHERE
+            am.date < %s
+            AND am.company_id = %s
+            AND aat.include_initial_balance = 'f'
+            AND (aml.debit != 0 OR aml.credit != 0)
+        '''
+        # For official report: only use posted entries
+        if self.export_type == "official":
+            sql_query += '''
+            AND am.state = 'posted'
+            '''
+        company = self.env.user.company_id
+        formatted_date_from = self.date_from.replace('-', '')
+        self._cr.execute(
+            sql_query, (formatted_date_from, formatted_date_from, formatted_date_from, self.date_from, company.id))
+        listrow = []
+        row = self._cr.fetchone()
+        listrow = list(row)
+        return listrow
+
     @api.multi
     def generate_fec(self):
         self.ensure_one()
@@ -68,6 +118,13 @@ class AccountFrFec(models.TransientModel):
         w.writerow(header)
 
         # INITIAL BALANCE
+        unaffected_earnings_xml_ref = self.env.ref('account.data_unaffected_earnings')
+        unaffected_earnings_line = True  # used to make sure that we add the unaffected earning initial balance only once
+        if unaffected_earnings_xml_ref:
+            #compute the benefit/loss of last year to add in the initial balance of the current year earnings account
+            unaffected_earnings_results = self.do_query_unaffected_earnings()
+            unaffected_earnings_line = False
+
         sql_query = '''
         SELECT
             'OUV' AS JournalCode,
@@ -87,14 +144,17 @@ class AccountFrFec(models.TransientModel):
             '' AS DateLet,
             %s AS ValidDate,
             '' AS Montantdevise,
-            '' AS Idevise
+            '' AS Idevise,
+            MIN(aa.id) AS CompteID
         FROM
             account_move_line aml
             LEFT JOIN account_move am ON am.id=aml.move_id
             JOIN account_account aa ON aa.id = aml.account_id
+            LEFT JOIN account_account_type aat ON aa.user_type_id = aat.id
         WHERE
             am.date < %s
             AND am.company_id = %s
+            AND aat.include_initial_balance = 't'
             AND (aml.debit != 0 OR aml.credit != 0)
         '''
 
@@ -113,7 +173,30 @@ class AccountFrFec(models.TransientModel):
 
         for row in self._cr.fetchall():
             listrow = list(row)
+            account_id = listrow.pop()
+            if not unaffected_earnings_line:
+                account = self.env['account.account'].browse(account_id)
+                if account.user_type_id.id == self.env.ref('account.data_unaffected_earnings').id:
+                    #add the benefit/loss of previous fiscal year to the first unaffected earnings account found.
+                    unaffected_earnings_line = True
+                    current_amount = float(listrow[11].replace(',', '.')) - float(listrow[12].replace(',', '.'))
+                    unaffected_earnings_amount = float(unaffected_earnings_results[11].replace(',', '.')) - float(unaffected_earnings_results[12].replace(',', '.'))
+                    listrow_amount = current_amount + unaffected_earnings_amount
+                    if listrow_amount > 0:
+                        listrow[11] = str(listrow_amount)
+                        listrow[12] = '0.00'
+                    else:
+                        listrow[11] = '0.00'
+                        listrow[12] = str(listrow_amount)
             w.writerow([s.encode("utf-8") for s in listrow])
+        #if the unaffected earnings account wasn't in the selection yet: add it manually
+        if not unaffected_earnings_line and unaffected_earnings_results:
+            #search an unaffected earnings account
+            unaffected_earnings_account = self.env['account.account'].search([('user_type_id', '=', self.env.ref('account.data_unaffected_earnings').id)], limit=1)
+            if unaffected_earnings_account:
+                unaffected_earnings_results[4] = unaffected_earnings_account.code
+                unaffected_earnings_results[5] = unaffected_earnings_account.name
+            w.writerow([s.encode("utf-8") for s in unaffected_earnings_results])
 
         # LINES
         sql_query = '''