Romania - Stock Accounting (l10n_ro_stock_account)

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🛠 Migration considerations

Raw `cr.execute()` INSERT/UPDATE/DELETE bypasses the ORM (no compute/constrains/tracking/mail): `UPDATE stock_move sm SET l10n_ro_transfer_account_id = (sl.l10n_ro_property_stock_valuation_account_id->>'sm.company_id')::integer FROM stock_location sl, stock_location sld WHERE sm.location_id = sl.id AND sm.location_dest_id = sld.id AND sl.usage = 'internal' AND sld.usage = 'internal' AND sl.l10n_ro_property_stock_valuation_account_id IS NOT NULL` - re-check the table/column names still match after upgrading. migration-raw-sql-write · source

Found by automated static analysis: patterns worth a look before/after upgrading this module to a newer Odoo version.

Repository: OCA/l10n-romania · module folder · Try on Runboat
Module version
Category: Localization
Folder size: 0.41 MB
License: AGPL-3
Application: No
Auto-installable: No
Website: https://github.com/OCA/l10n-romania
Last tracking update: 2026-08-19 05:33:10
Authors: Odoo Community Association (OCA), Forest and Biomass Romania, NextERP Romania, Dorin Hongu
Maintainers: Odoo Community Association (OCA), Forest and Biomass Romania, NextERP Romania, Dorin Hongu
Committers: GitHub, Mihai Fekete, Dorin Hongu, Weblate, OCA-git-bot, oca-ci, Sima Elisabeta, Flavia0320, VoicuStefan2001, IoanaComaniciu00

Odoo dependencies

OCA/l10n-romania:

- l10n_ro_stock

- l10n_ro_config

odoo/odoo:

- stock_dropshipping

- sale_purchase_stock

- sale_stock

- sale

- sales_team

- base

- mail

- base_setup

- web

- bus

- account

- product

- uom

- portal

- digest

- payment

- utm

- stock_account

- stock

- barcodes_gs1_nomenclature

- l10n_ro

- account_edi_ubl_cii

Python dependencies

None

System dependencies

None

Required by

l10n_ro_nondeductible_vat, l10n_ro_stock_account_date, l10n_ro_stock_account_tracking, l10n_ro_stock_picking_comment_template, l10n_ro_stock_report

Description

This module provides Romanian-specific stock accounting features that align with Romanian accounting standards and regulations. Below are the configuration options available.

## Overview

The module extends Odoo's standard stock accounting to meet Romanian accounting requirements, providing:

- Location-specific accounting configurations
- Romanian-specific stock valuation accounts
- Product category stock account customization
- Warehouse fiscal position management
- Specialized accounts for stock operations
- Per-location FIFO valuation (vs. Odoo's default company-wide FIFO)
- Automatic negative stock compensation for FIFO products
- Stock valuation entries for dropship deliveries, symmetric with regular deliveries

## Per-location FIFO

For products with `cost_method=fifo`, the module values outgoing moves
against the FIFO stack of the **source location** rather than the
company-wide stack. Each outgoing move is automatically split into one
`stock.move` per FIFO layer (e.g. an outgoing of 4 units from a location
with `IN 2@10` + `IN 3@8` produces a `2x10` move + a `2x8` move).

Internal transfers (`internal → internal` or via transit) are treated as
both `is_in` and `is_out` on the same move:

- they consume from the FIFO stack of the source location,
- they enter the FIFO stack of the destination location with the value
  pulled from the source,
- they generate an accounting entry through the location's valuation
  account (or the company-level transfer account if locations share an
  account).

Controlled by `res.company.fifo_per_location` (defaults to `True` for
Romanian companies, computed from `country_id`, editable per company).

## Negative stock compensation

When a FIFO outgoing move happens before the corresponding incoming move
(i.e. the location FIFO stack is empty), the outgoing value falls back to
the product's `standard_price`. The pending quantity is tracked on the
outgoing move via `fifo_neg_pending_qty` / `fifo_neg_origin_value`.

When the next matching incoming move is posted, the module:

1. allocates the new incoming value across pending outgoing moves (FIFO);
2. updates `stock.move.value` on the outgoing moves to reflect the real
   purchase price;
3. emits an `account.move` correction that debits the variation/COGS
   account and credits the stock valuation account for the delta;
4. links that correction back to the originating IN move via
   `account.move.fifo_neg_origin_move_id` for traceability.

Compensation is idempotent — if `_set_value` is re-invoked on the same IN
move (e.g. when the supplier invoice is posted), the existing
compensation is detected and not duplicated.

Controlled by `res.company.fifo_location_negative_compensation`
(defaults to `True` for Romanian companies, editable per company).

## Dropship valuation

A dropship move (supplier location straight to a customer location, goods
never entering the company's own stock) is now valued and accounted for the
same way a regular delivery is: the vendor bill still debits the stock
valuation account on receipt, and the module now credits that same account
and debits the expense account when the goods leave to the customer,
leaving no residual balance. Without this, the stock valuation account
accumulated a balance that no longer corresponded to any goods on hand, and
the cost of the dropshipped goods was never recognised as an expense.

This applies to dropship moves validated after the fix is installed;
historical dropship moves keep their original (missing) accounting entries
and require a separate, deliberate regularisation if that balance needs to
be cleared.

## Dropship accounting entries

The company never physically holds the dropshipped goods (the supplier
ships straight to the customer), but under Romanian accounting rules stock
is recognised at the transfer of risks and rewards (OMFP 1802/2014, pt. 283
para. 1), not at physical possession — the same principle behind accounts
327 "Goods in transit" and 357 "Goods held by third parties" for stock the
company owns without holding. Routing a dropship purchase through the
stock valuation account rather than expensing it directly at the vendor
bill also keeps a purchase-invoice/sale-invoice timing mismatch (e.g.
vendor bill in December, customer invoice in January) from misstating the
period result, per the accrual principle (pt. 53).

Forward move (goods leave to the customer):

| Account | Debit | Credit |
|---|---|---|
| Expense (607) | value | |
| Stock valuation (371) | | value |

Return move (`dropshipped_return`), storno convention — same accounts as
the forward move, amount in red, not a debit/credit swap:

| Account | Debit | Credit |
|---|---|---|
| Expense (607) | −value | |
| Stock valuation (371) | | −value |

408 "Suppliers - invoices not received" never applies to a dropship move:
that account is a pivot for goods physically received into a warehouse
before the vendor bill arrives, and a dropship move never has that
physical-receipt leg. If the vendor bill is missing at the time of the
customer sale, the correct counterpart is 327 (a stock-in-transit
account), not 408.

For the entry above to stay correct in practice: the credit to 371 must
happen in the same accounting period as the debit from the vendor bill and
for the same amount, so the account nets to zero for dropship traffic at
period end; and dropship quantities should flow through a distinct
location so they never mix into a real warehouse's physical inventory
count.

Dropshipping a product does not affect the value of that same product's
real stock held elsewhere, on either costing method (FIFO or average
cost). Core Odoo's own average-cost engine folds dropship moves into the
same moving-average pool as real purchases by design, which would
otherwise retroactively reprice unrelated stock on hand purely because the
same product was also dropshipped; this module routes dropship moves
around that recompute entirely for Romanian-accounted companies.

## Performance notes

- Partial composite index on `stock_move(product_id, location_dest_id,
  date DESC, id DESC) WHERE state='done' AND is_in=true` powers the FIFO
  stack lookup with index-only scans on large histories.
- Partial index on `stock_move(...) WHERE fifo_neg_pending_qty > 0`
  keeps the compensation search constant-time even with millions of
  historical moves.
- A request-scoped cache (`context['fifo_stack_cache']`) reuses the same
  `_run_fifo_get_stack` result across batched lookups in
  `product._compute_value` and `stock.quant._compute_value` — large
  Inventory Valuation reports drop from O(N) queries to O(distinct
  (product, location)) queries.

Code Analysis ⓘ

Views touched (8)

XML ID	Name	Model	Type	Status
`product_template_form_view`	product.normal.form.inherit.stock	product.template	form	Inherits account.product_template_form_view
`view_account_form`	account.account.form	account.account	form	Inherits account.view_account_form
`view_company_form_fifo_location`	res.company.form.fifo.location	res.company	form	Inherits base.view_company_form
`view_location_form_inherit`	view_location_romania_form	stock.location	form	Inherits stock_account.view_location_form_inherit
`view_picking_form`	view_picking_form	stock.picking	form	Inherits stock.view_picking_form
`view_product_category_add_romania_form`	view_product_category_add_romania_form	product.category	form	Inherits stock_account.view_category_property_form
`view_stock_move_form_fifo_neg`	stock.move.form.fifo.neg	stock.move	form	Inherits stock.view_move_form
`view_warehouse`	stock.warehouse.form	stock.warehouse	form	Inherits stock.view_warehouse

HTTP endpoints (0)

No HTTP endpoints found for this module.

Models touched (13)

New fields (2)

l10n_ro_reception_in_progress_account_id Many2one → account.account
string='Romania - Reception in Progress Account' args: 'account.account'
l10n_ro_stock_consume_account_id Many2one → account.account
company_dependent=True domain=ACCOUNT_DOMAIN help='Account used for stock consume and usage giving operations' string='Consume Account' args: 'account.account'

Public methods (0)

No public methods.

New fields (2)

fifo_neg_origin_move_id Many2one → stock.move
copy=False help='The incoming stock move that triggered this FIFO negative stock compensation accounting entry.' index='btree_not_null' readonly=True string='Source IN move for negative stock compensation' args: 'stock.move'
l10n_ro_extra_stock_move_id Many2one → stock.move
readonly=True string='Romania - Extra Stock Move' args: 'stock.move'

Public methods (0)

No public methods.

New fields (0)

No new fields.

Public methods (0)

No public methods.

New fields (1)

l10n_ro_stock_account_change Boolean
help='Only for Romania, to change the accounts to the ones defined on stock locations' string='Allow stock account change from locations'

Public methods (0)

No public methods.

New fields (0)

No new fields.

Public methods (0)

No public methods.

New fields (1)

l10n_ro_property_stock_valuation_account_id Many2one → account.account
company_dependent=True domain=ACCOUNT_DOMAIN help='In Romania accounting is only one account for valuation/input/output. If this value is set, we will use it, otherwise will use the category value. ' ondelete='restrict' string='Stock Valuation Account' args: 'account.account'

Public methods (0)

No public methods.

New fields (2)

fifo_location_negative_compensation Boolean
compute='_compute_fifo_location_negative_compensation' help='When a FIFO outgoing move happens before the corresponding incoming move (negative stock on the location), its initial value is the standard_price. On the next incoming move, the module emits a correction accounting entry to align the outgoing value with the actual incoming price. Defaults to True for Romanian companies; editable per company.' readonly=False store=True string='FIFO Negative Stock Compensation'
fifo_per_location Boolean
compute='_compute_fifo_per_location' help='Enable FIFO valuation at the source location level (instead of the company level). Outgoing moves for products with cost_method=fifo are automatically split into one stock.move per FIFO layer. Defaults to True for Romanian companies; editable per company.' readonly=False store=True string='FIFO per Location'

Public methods (0)

No public methods.

New fields (3)

l10n_ro_property_account_expense_location_id Many2one → account.account
company_dependent=True domain=ACCOUNT_DOMAIN help='This account will overwrite the expense accounts from product or category.' string='Expense Account' args: 'account.account'
l10n_ro_property_account_income_location_id Many2one → account.account
company_dependent=True domain=ACCOUNT_DOMAIN help='This account will overwrite the income accounts from product or category.' string='Income Account' args: 'account.account'
l10n_ro_property_stock_valuation_account_id Many2one → account.account
company_dependent=True domain=ACCOUNT_DOMAIN string='Stock Valuation Account Romania' args: 'account.account'

Public methods (1)

propagate_account(self)

New fields (4)

l10n_ro_account_id Many2one → account.account
compute='_compute_account' store=True string='Romania - Valuation Account' args: 'account.account'
l10n_ro_extra_account_move_ids One2many → account.move
copy=False readonly=True string='Romania - Extra Account Moves' args: 'account.move', 'l10n_ro_extra_stock_move_id'
l10n_ro_move_type Selection
compute='_compute_l10n_ro_move_type' help='Specify the type of stock move for Romanian localization.' store=True string='Romanian - Move Type' args: MOVE_TYPE
l10n_ro_transfer_account_id Many2one → account.account
compute='_compute_account' store=True string='Romania - Transfer Valuation Account' args: 'account.account'

Public methods (0)

No public methods.

New fields (3)

fifo_neg_compensation_move_ids One2many → account.move
readonly=True string='Negative Stock Compensation Entries' args: 'account.move', 'fifo_neg_origin_move_id'
fifo_neg_origin_value Monetary
copy=False currency_field='company_currency_id' readonly=True string='Negative Stock Initial Value'
fifo_neg_pending_qty Float
copy=False help='Quantity from a FIFO outgoing move that was valued at standard_price because the location stack was empty. Compensated FIFO on the next incoming move for the same (product, location) pair.' readonly=True string='Negative Stock Pending Qty'

Public methods (1)

search_remaining_qty(self, operator, value)
For companies with ``fifo_per_location``, iterate per location so the search result matches the per-location ``remaining_qty`` computed by ``_compute_remaining_qty``. Falls back to the base behavior for companies that use company-wide FIFO.

New fields (2)

l10n_ro_notice Boolean
l10n_ro_reception_in_progress Boolean

Public methods (1)

action_l10n_ro_view_account_moves(self)

New fields (0)

No new fields.

Public methods (0)

No public methods.

New fields (1)

l10n_ro_fiscal_position_id Many2one → account.fiscal.position
string='Fiscal Position' args: 'account.fiscal.position'

Public methods (0)

No public methods.

Loading…

🛠 Migration considerations

Code Analysis ⓘ

Views touched (8)

HTTP endpoints (0)

Models touched (13)

account.account Extends Model 2 fields 0 methods AccountAccount · inherits account.account, l10n.ro.mixin

account.move Extends Model 2 fields 0 methods AccountMove · inherits account.move, l10n.ro.mixin

account.move.line Extends Model 0 fields 0 methods AccountMoveLine · inherits account.move.line, l10n.ro.mixin

product.category Extends Model 1 field 0 methods ProductCategory · inherits product.category, l10n.ro.mixin

product.product Extends Model 0 fields 0 methods ProductProduct · inherits product.product, l10n.ro.mixin

product.template Extends Model 1 field 0 methods ProductTemplate · inherits product.template, l10n.ro.mixin

res.company Extends Model 2 fields 0 methods ResCompany · inherits res.company

stock.location Extends Model 3 fields 1 method StockLocation · inherits stock.location

stock.move Extends Model 4 fields 0 methods StockMove · inherits stock.move, l10n.ro.mixin

stock.move Extends Model 3 fields 1 method StockMove · inherits stock.move, l10n.ro.mixin

stock.picking Extends Model 2 fields 1 method StockPicking · inherits stock.picking, l10n.ro.mixin

stock.quant Extends Model 0 fields 0 methods StockQuant · inherits stock.quant, l10n.ro.mixin

stock.warehouse Extends Model 1 field 0 methods StockWarehouse · inherits stock.warehouse, l10n.ro.mixin