[IMP] calculate opening debit, credit from balance of opening lines

only consider posted move lines for opening balance

l10n_nl_xaf_auditfile_export/models/xaf_auditfile_export.py

@@ -254,33 +254,31 @@ def get_taxes(self):
     @api.multi
     def get_ob_totals(self):
         """return totals of opening balance"""
-        self.env.cr.execute(
-            "select sum(l.credit), sum(l.debit), count(distinct a.id) "
-            "from account_move_line l, account_account a, "
-            "     account_account_type t "
-            "where a.user_type_id = t.id "
-            "and l.account_id = a.id "
-            "and l.date < %s "
-            "and l.company_id=%s "
-            "and t.include_initial_balance = true ",
-            (self.date_start, self.company_id.id),
-        )
-        row = self.env.cr.fetchall()[0]
-        return dict(
-            credit=round(row[0] or 0.0, 2),
-            debit=round(row[1] or 0.0, 2),
-            count=row[2] or 0,
+        result = dict(
+            credit=0.0,
+            debit=0.0,
+            count=0
         )
+        for line in self.get_ob_lines():
+            balance = line['balance']
+            if balance > 0:
+                result['debit'] += balance
+            else:
+                result['credit'] -= balance
+            result['count'] += 1
+        return result
 
     @api.multi
     def get_ob_lines(self):
         """return opening balance entries"""
         self.env.cr.execute(
-            "select a.id, a.code, sum(l.balance) "
+            # pylint: disable=sql-injection
+            "select a.id, a.code, sum(l.balance) " +
             "from account_move_line l, account_account a, "
-            "     account_account_type t "
+            "     account_move m, account_account_type t "
             "where a.user_type_id = t.id "
             "and a.id = l.account_id and l.date < %s "
+            "and l.move_id = m.id and m.state = 'posted' "
             "and l.company_id=%s "
             "and t.include_initial_balance = true "
             "group by a.id, a.code",

l10n_nl_xaf_auditfile_export/tests/test_l10n_nl_xaf_auditfile_export.py

@@ -2,18 +2,18 @@
 # License AGPL-3.0 or later (http://www.gnu.org/licenses/agpl.html).
 
 import base64
+from datetime import timedelta
 from lxml import etree
 from io import BytesIO
 import os
 from zipfile import ZipFile
 
+
 from odoo.tests.common import TransactionCase
 from odoo.tools import mute_logger
 
 
-def get_transaction_line_count_from_xml(auditfile):
-    ''' Helper XML method to parse and return the transaction line count '''
-    line_count = 0
+def xaf_xpath(auditfile, query):
     with ZipFile(BytesIO(base64.b64decode(auditfile)), 'r') as z:
         contents = z.read(z.filelist[-1]).decode()
         parser = etree.XMLParser(
@@ -23,16 +23,29 @@ def get_transaction_line_count_from_xml(auditfile):
             remove_blank_text=True
         )
         root = etree.XML(bytes(contents, encoding='utf8'), parser=parser)
-        # xpath query to select all element nodes in namespace
-        # Source: https://stackoverflow.com/a/30233635
-        query = "descendant-or-self::*[namespace-uri()!='']"
-        for element in root.xpath(query):
-            element.tag = etree.QName(element).localname
-        journals = root.xpath("/auditfile/company/transactions/journal")
-        for journal in journals:
-            transactions = journal.xpath("transaction/trLine")
-            for _ in transactions:
-                line_count += 1
+        for element in root.xpath(
+                query, namespaces={'a': 'http://www.auditfiles.nl/XAF/3.2'}
+        ):
+            yield element
+
+
+def get_transaction_line_count_from_xml(auditfile):
+    ''' Helper XML method to parse and return the transaction line count '''
+    line_count = 0
+    # xpath query to select all element nodes in namespace
+    # Source: https://stackoverflow.com/a/30233635
+    query = "descendant-or-self::*[namespace-uri()!='']"
+    root = None
+    for element in xaf_xpath(auditfile, query):
+        element.tag = etree.QName(element).localname
+        root = root or element.getroottree()
+    if not root:
+        return 0
+    journals = root.xpath("/auditfile/company/transactions/journal")
+    for journal in journals:
+        transactions = journal.xpath("transaction/trLine")
+        for _ in transactions:
+            line_count += 1
     return line_count
 
 
@@ -146,3 +159,67 @@ def test_06_include_moves_from_inactive_journals(self):
         line_count_after = record_after.get_move_line_count()
         parsed_count_after = get_transaction_line_count_from_xml(record_after.auditfile)
         self.assertTrue(parsed_line_count == parsed_count_after == line_count_after)
+
+    def test_07_opening_balance(self):
+        """Test that we calculate the opening balance correctly"""
+        record = self.env['xaf.auditfile.export'].create({})
+
+        acc_receivable = self.env['account.account'].search([
+            (
+                'user_type_id', '=',
+                self.env.ref('account.data_account_type_receivable').id
+            ),
+        ], limit=1)
+        acc_payable = self.env['account.account'].search([
+            ('user_type_id', '=', self.env.ref('account.data_account_type_payable').id),
+        ], limit=1)
+        acc_revenue = self.env['account.account'].search([
+            ('user_type_id', '=', self.env.ref('account.data_account_type_revenue').id),
+        ], limit=1)
+        journal = self.env['account.journal'].search([], limit=1)
+
+        move_receivable = self.env['account.move'].create({
+            'journal_id': journal.id,
+            'date': record.date_start - timedelta(days=1),
+            'line_ids': [
+                (0, 0, {'account_id': acc_receivable.id, 'credit': 42, 'debit': 0}),
+                (0, 0, {'account_id': acc_revenue.id, 'credit': 0, 'debit': 42}),
+            ]
+        })
+        move_payable = self.env['account.move'].create({
+            'journal_id': journal.id,
+            'date': record.date_start - timedelta(days=1),
+            'line_ids': [
+                (0, 0, {'account_id': acc_payable.id, 'credit': 0, 'debit': 4242}),
+                (0, 0, {'account_id': acc_revenue.id, 'credit': 4242, 'debit': 0}),
+            ]
+        })
+
+        move_receivable.post()
+        record.button_generate()
+
+        def xaf_val(auditfile, xpath):
+            return float(''.join(xaf_xpath(auditfile, xpath)))
+
+        total_credit = xaf_val(
+            record.auditfile, '//a:openingBalance/a:totalCredit/text()')
+        self.assertEqual(total_credit, 42)
+        total_debit = xaf_val(
+            record.auditfile, '//a:openingBalance/a:totalDebit/text()')
+        self.assertEqual(total_debit, 0)
+        lines_count = xaf_val(
+            record.auditfile, '//a:openingBalance/a:linesCount/text()')
+        self.assertEqual(lines_count, 1)
+
+        move_payable.post()
+        record = self.env['xaf.auditfile.export'].create({})
+        record.button_generate()
+        total_credit = xaf_val(
+            record.auditfile, '//a:openingBalance/a:totalCredit/text()')
+        self.assertEqual(total_credit, 42)
+        total_debit = xaf_val(
+            record.auditfile, '//a:openingBalance/a:totalDebit/text()')
+        self.assertEqual(total_debit, 4242)
+        lines_count = xaf_val(
+            record.auditfile, '//a:openingBalance/a:linesCount/text()')
+        self.assertEqual(lines_count, 2)