[FIX] l10n_it: Remove accounts 71 and 72 from the CoA.

Since the coming into force on 01/01/2016 of Legislative Decree 139/2015
implementing EU Directive 2013/34/EU, extraordinary gains and losses
should no longer be accounted separately on the P&L statement.

See this article https://www.fisco7.it/2017/02/come-ricollocare-nel-conto-economico-gli-abrogati-oneri-e-proventi-straordinari/



There is therefore no point in having special accounts for
extraordinary gains and losses.

So we are removing accounts 71 and 72, both from the CoA and from the
Profit and Loss accounts.

Since they should no longer be used since 2016, this should not have any
impact for existing users.

closes odoo/odoo#121288

Related: odoo/enterprise#41014
Signed-off-by: Quentin De Paoli <qdp@odoo.com>

addons/l10n_it/data/account.account.template.csv

@@ -173,13 +173,6 @@ id,code,name,account_type,reconcile,chart_template_id:id,tag_ids:id
 5203,5203,Sconti passivi bancari,expense,FALSE,l10n_it_chart_template_generic,l10n_it.account_tag_C_PL
 5210,5210,Interessi passivi su mutui,expense,FALSE,l10n_it_chart_template_generic,l10n_it.account_tag_C_PL
 5240,5240,Oneri finanziari diversi,expense,FALSE,l10n_it_chart_template_generic,l10n_it.account_tag_C_PL
-7101,7101,Plusvalenze straordinarie,income_other,FALSE,l10n_it_chart_template_generic,l10n_it.account_tag_E_PL
-7102,7102,Sopravvenienze attive straordinarie,income_other,FALSE,l10n_it_chart_template_generic,l10n_it.account_tag_E_PL
-7103,7103,Insussistenze attive straordinarie,income_other,FALSE,l10n_it_chart_template_generic,l10n_it.account_tag_E_PL
-7201,7201,Minusvalenze straordinarie,expense,FALSE,l10n_it_chart_template_generic,l10n_it.account_tag_E_PL
-7202,7202,Sopravvenienze passive straordinarie,expense,FALSE,l10n_it_chart_template_generic,l10n_it.account_tag_E_PL
-7203,7203,Insussistenze passive straordinarie,expense,FALSE,l10n_it_chart_template_generic,l10n_it.account_tag_E_PL
-7204,7204,Imposte esercizi precedenti,expense,FALSE,l10n_it_chart_template_generic,l10n_it.account_tag_E_PL
 8101,8101,Imposte dell'esercizio,expense,FALSE,l10n_it_chart_template_generic,l10n_it.account_tag_E_PL
 9101,9101,Conto di risultato economico,expense,FALSE,l10n_it_chart_template_generic,
 9102,9102,Stato patrimoniale,expense,FALSE,l10n_it_chart_template_generic,