[FIX] account_cutoff_accrual_sale: SO invoiced on order

Properly compute accruals when the invoice policy is on order.
For service, consider it should be invoiced once confirmed.
For stock, make accruals if the invoice and delivered quantity are not
on the same period.

account_cutoff_accrual_sale/models/sale_order_line.py

@@ -4,6 +4,7 @@
 import logging
 
 from odoo import api, fields, models
+from odoo.osv import expression
 
 _logger = logging.getLogger(__name__)
 
@@ -36,14 +37,48 @@ def _get_cutoff_accrual_partner(self):
     def _get_cutoff_accrual_product_qty(self):
         return self.product_uom_qty
 
+    @api.model
     def _get_cutoff_accrual_lines_domain(self, cutoff):
         domain = super()._get_cutoff_accrual_lines_domain(cutoff)
-        # The line could be invoiceable but not the order (see delivery
-        # module).
-        domain.append(("invoice_status", "=", "to invoice"))
-        domain.append(("order_id.invoice_status", "=", "to invoice"))
+        domain = expression.AND(
+            (
+                domain,
+                (
+                    ("state", "in", ("sale", "done")),
+                    ("display_type", "=", False),
+                ),
+            )
+        )
         return domain
 
+    @api.model
+    def _get_cutoff_accrual_lines_query(self, cutoff):
+        query = super()._get_cutoff_accrual_lines_query(cutoff)
+        self.flush_model(
+            ["qty_delivered_method", "qty_delivered", "qty_invoiced", "qty_to_invoice"]
+        )
+        # The delivery line could be invoiceable but not the order (see
+        # delivery module). So check also the SO invoice status.
+        so_alias = query.join(
+            self._table, "order_id", self.order_id._table, "id", "order_id"
+        )
+        self.order_id.flush_model(["invoice_status"])
+        # For stock products, we always consider the delivered quantity as it
+        # impacts the stock valuation.
+        # Otherwise, we consider the invoice policy by checking the
+        # qty_to_invoice.
+        query.add_where(
+            f"""
+            CASE
+              WHEN "{self._table}".qty_delivered_method = 'stock_move'
+                THEN "{self._table}".qty_delivered != "{self._table}".qty_invoiced
+              ELSE "{self._table}".qty_to_invoice != 0
+                AND "{so_alias}".invoice_status = 'to invoice'
+              END
+            """
+        )
+        return query
+
     def _prepare_cutoff_accrual_line(self, cutoff):
         res = super()._prepare_cutoff_accrual_line(cutoff)
         if not res:
@@ -96,6 +131,8 @@ def _get_cutoff_accrual_delivered_service_quantity(self, cutoff):
         if self.create_date >= cutoff_nextday:
             # A line added after the cutoff cannot be delivered in the past
             return 0
+        # In case of service, we consider what should be invoiced and this is
+        # given by the invoice policy.
         if self.product_id.invoice_policy == "order":
             return self.product_uom_qty
         return self.qty_delivered
@@ -106,6 +143,6 @@ def _get_cutoff_accrual_delivered_stock_quantity(self, cutoff):
         if self.create_date >= cutoff_nextday:
             # A line added after the cutoff cannot be delivered in the past
             return 0
-        if self.product_id.invoice_policy == "order":
-            return self.product_uom_qty
+        # In case of stock, we always consider what is delivered as this
+        # impacted the stock valuation.
         return self.qty_delivered