[mileo]

Forward port of #845 (16.0).

Summary

Since 16.0 a journal item has an analytic_distribution instead of one analytic account. The analytic filter of a MIS report (analytic_distribution_search in [id]) keeps the full balance of every item whose distribution contains the account, so a P&L per project or contract is overstated as soon as an item is split. Costs that only exist as analytic lines (timesheets) are not seen. See #608.

This module adds mis.analytic.move.line, a SQL view over account.analytic.line with the fields MIS Builder expects from a move lines source. Analytic lines already carry the prorated amount, so a report that uses it as Move lines source gives the exact figures.

journal item: expense 1000, analytic_distribution {A: 60, B: 40, D: 100}  (A, B: projects; D: department plan)

balp[expense], analytic filter
  move lines source = account.move.line        A -> 1000
  move lines source = mis.analytic.move.line   A ->  600   B -> 400   D -> 1000

Differences from 16.0, because since 17.0 each root analytic plan is a column of account.analytic.line:

analytic_distribution   {"<account of each plan>,...": 100}, one key per line,
                        so the filter works for the accounts of every plan and a
                        line is never counted twice
view rebuilt            when an analytic plan is created, moved or deleted
                        (the plan column is added or dropped with CASCADE)

No change in mis_builder: it only uses the existing Move lines source option.

Evidence

mis_builder_analytic_source: 5 tests passing with the OCA CI image of 17.0 (local run, oca-ci/py3.10-odoo17.0):

• the analytic lines of the move are in the view, with debit/credit and state;
• same AEP expression and same analytic filter: 1000 on account.move.line, 600 / 400 per project and 1000 for the department (second plan) on the new source;
• a new root plan rebuilds the view and its lines are found by the filter;
• a manual analytic line without financial account lands on the fallback account;
• multi-company record rule.

pre-commit passes.

Merge Danger

Door: two-way

New module, Alpha. Nothing changes for reports that keep account.move.line as source.

Blast Radius: opt-in

Only MIS report templates that select this source. Known limits in ROADMAP: no currency conversion (analytic lines are in company currency) and draft entries have no analytic lines.

[mileo]

Moved to OCA/mis-builder-contrib#75, as requested. Thanks @sbidoul.