[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 (distribution_analytic_account_ids 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,D": 60, "B,D": 40}  (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)

Accounts are shared between companies since 18.0: the fallback account is the first Cost of Revenue account of the company (by its code in the root company).

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 18.0 (local run, oca-ci/py3.10-odoo18.0):

• 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#76, as requested. Thanks @sbidoul.