feat(fusion_accounting_reports): seed 3 partner-grouped reports

Adds Aged Receivable, Aged Payable, and Partner Ledger as fusion.report
records using the new compute_partner_grouped engine method.

REPORT_TYPES is extended with aged_receivable / aged_payable /
partner_ledger so each report has a unique report_type. The HTTP
controller dispatches these to engine.compute_partner_grouped with
the appropriate account_type via PARTNER_GROUPED_ACCOUNT_TYPE.

Output includes per-partner aging buckets: current, 1-30, 31-60,
61-90, 90+ days.

Westin total: 4 + 4 + 3 = 11 of Enterprise's 22 standard reports.

Made-with: Cursor

fusion_accounting_reports/__manifest__.py

@@ -36,6 +36,13 @@ menu hides; the engine and AI tools remain available for the chat.
         'data/report_balance_sheet.xml',
         'data/report_trial_balance.xml',
         'data/report_general_ledger.xml',
+        'data/report_cash_flow.xml',
+        'data/report_executive_summary.xml',
+        'data/report_tax_report.xml',
+        'data/report_annual_statements.xml',
+        'data/report_aged_receivable.xml',
+        'data/report_aged_payable.xml',
+        'data/report_partner_ledger.xml',
         'data/cron.xml',
         'reports/report_pdf_template.xml',
         'wizards/xlsx_export_wizard_views.xml',

fusion_accounting_reports/controllers/reports_controller.py

@@ -18,7 +18,16 @@ from ..services.date_periods import Period
 _logger = logging.getLogger(__name__)
 
 
-REPORT_TYPES = {'pnl', 'balance_sheet', 'trial_balance', 'general_ledger'}
+REPORT_TYPES = {
+    'pnl', 'balance_sheet', 'trial_balance', 'general_ledger',
+    'aged_receivable', 'aged_payable', 'partner_ledger',
+}
+
+PARTNER_GROUPED_ACCOUNT_TYPE = {
+    'aged_receivable': 'asset_receivable',
+    'aged_payable': 'liability_payable',
+    'partner_ledger': 'asset_receivable',
+}
 
 
 def _parse_date(value):
@@ -76,6 +85,14 @@ class FusionReportsController(http.Controller):
         if report_type == 'trial_balance':
             period = _build_period(date_from, date_to)
             return engine.compute_trial_balance(period, company_id=company_id)
+        if report_type in PARTNER_GROUPED_ACCOUNT_TYPE:
+            period = _build_period(date_from, date_to)
+            return engine.compute_partner_grouped(
+                period,
+                account_type=PARTNER_GROUPED_ACCOUNT_TYPE[report_type],
+                comparison=comparison,
+                company_id=company_id,
+            )
         # general_ledger
         period = _build_period(date_from, date_to)
         return engine.compute_gl(period, company_id=company_id)

fusion_accounting_reports/data/report_aged_payable.xml

@@ -0,0 +1,14 @@
+<?xml version="1.0" encoding="utf-8"?>
+<odoo noupdate="1">
+    <record id="report_aged_payable" model="fusion.report">
+        <field name="name">Aged Payable</field>
+        <field name="code">aged_payable</field>
+        <field name="report_type">aged_payable</field>
+        <field name="sequence">36</field>
+        <field name="description">Per-vendor outstanding payables, bucketed by aging.</field>
+        <field name="line_specs" eval="[
+            {'label': 'Aged Payable', 'account_type_for_grouping': 'liability_payable'}
+        ]"/>
+        <field name="company_id" eval="False"/>
+    </record>
+</odoo>

fusion_accounting_reports/data/report_aged_receivable.xml

@@ -0,0 +1,14 @@
+<?xml version="1.0" encoding="utf-8"?>
+<odoo noupdate="1">
+    <record id="report_aged_receivable" model="fusion.report">
+        <field name="name">Aged Receivable</field>
+        <field name="code">aged_receivable</field>
+        <field name="report_type">aged_receivable</field>
+        <field name="sequence">35</field>
+        <field name="description">Per-customer outstanding receivables, bucketed by aging.</field>
+        <field name="line_specs" eval="[
+            {'label': 'Aged Receivable', 'account_type_for_grouping': 'asset_receivable'}
+        ]"/>
+        <field name="company_id" eval="False"/>
+    </record>
+</odoo>

fusion_accounting_reports/data/report_annual_statements.xml

@@ -0,0 +1,19 @@
+<?xml version="1.0" encoding="utf-8"?>
+<odoo noupdate="1">
+    <record id="report_annual_statements" model="fusion.report">
+        <field name="name">Annual Statements</field>
+        <field name="code">annual_statements</field>
+        <field name="report_type">pnl</field>
+        <field name="sequence">11</field>
+        <field name="default_comparison_mode">previous_year</field>
+        <field name="description">Year-over-year P&amp;L comparison for annual reporting.</field>
+        <field name="line_specs" eval="[
+            {'label': 'Revenue', 'account_type_prefix': 'income', 'sign': -1, 'level': 0},
+            {'label': 'Cost of Goods Sold', 'account_type_prefix': 'expense_direct_cost', 'sign': -1, 'level': 1},
+            {'label': 'Gross Profit', 'compute': 'subtotal', 'above': 2, 'sign': 1, 'level': 0},
+            {'label': 'Operating Expenses', 'account_type_prefix': 'expense', 'sign': -1, 'level': 1},
+            {'label': 'OPERATING INCOME', 'compute': 'subtotal', 'above': 2, 'sign': 1, 'level': 0}
+        ]"/>
+        <field name="company_id" eval="False"/>
+    </record>
+</odoo>

fusion_accounting_reports/data/report_cash_flow.xml

@@ -0,0 +1,29 @@
+<?xml version="1.0" encoding="utf-8"?>
+<odoo noupdate="1">
+    <record id="report_cash_flow" model="fusion.report">
+        <field name="name">Cash Flow Statement</field>
+        <field name="code">cash_flow</field>
+        <field name="report_type">pnl</field>
+        <field name="sequence">15</field>
+        <field name="default_comparison_mode">previous_year</field>
+        <field name="description">Cash flow by activity (operating, investing, financing).</field>
+        <field name="line_specs" eval="[
+            {'label': 'Operating Activities', 'level': 0},
+            {'label': 'Net Income (from operations)', 'account_type_prefix': 'income', 'sign': -1, 'level': 1},
+            {'label': 'Depreciation Add-back', 'account_type_prefix': 'expense_depreciation', 'sign': 1, 'level': 1},
+            {'label': 'Operating Cash Flow', 'compute': 'subtotal', 'above': 2, 'sign': 1, 'level': 0},
+
+            {'label': 'Investing Activities', 'level': 0},
+            {'label': 'Fixed Asset Purchases', 'account_type_prefix': 'asset_fixed', 'sign': -1, 'level': 1},
+            {'label': 'Investing Cash Flow', 'compute': 'subtotal', 'above': 1, 'sign': 1, 'level': 0},
+
+            {'label': 'Financing Activities', 'level': 0},
+            {'label': 'Liabilities (long-term)', 'account_type_prefix': 'liability_non_current', 'sign': 1, 'level': 1},
+            {'label': 'Equity', 'account_type_prefix': 'equity', 'sign': 1, 'level': 1},
+            {'label': 'Financing Cash Flow', 'compute': 'subtotal', 'above': 2, 'sign': 1, 'level': 0},
+
+            {'label': 'NET CHANGE IN CASH', 'compute': 'subtotal', 'above': 3, 'sign': 1, 'level': 0}
+        ]"/>
+        <field name="company_id" eval="False"/>
+    </record>
+</odoo>

fusion_accounting_reports/data/report_executive_summary.xml

@@ -0,0 +1,24 @@
+<?xml version="1.0" encoding="utf-8"?>
+<odoo noupdate="1">
+    <record id="report_executive_summary" model="fusion.report">
+        <field name="name">Executive Summary</field>
+        <field name="code">executive_summary</field>
+        <field name="report_type">pnl</field>
+        <field name="sequence">5</field>
+        <field name="default_comparison_mode">previous_year</field>
+        <field name="description">Top-level KPI summary: revenue, expenses, net income, key balance positions.</field>
+        <field name="line_specs" eval="[
+            {'label': 'PROFIT &amp; LOSS', 'level': 0},
+            {'label': 'Revenue', 'account_type_prefix': 'income', 'sign': -1, 'level': 1},
+            {'label': 'Expenses', 'account_type_prefix': 'expense', 'sign': -1, 'level': 1},
+            {'label': 'Net Income', 'compute': 'subtotal', 'above': 2, 'sign': 1, 'level': 0},
+
+            {'label': 'BALANCE POSITIONS', 'level': 0},
+            {'label': 'Cash &amp; Bank', 'account_type_prefix': 'asset_cash', 'sign': 1, 'level': 1},
+            {'label': 'Receivables', 'account_type_prefix': 'asset_receivable', 'sign': 1, 'level': 1},
+            {'label': 'Payables', 'account_type_prefix': 'liability_payable', 'sign': -1, 'level': 1},
+            {'label': 'Net Working Position', 'compute': 'subtotal', 'above': 3, 'sign': 1, 'level': 0}
+        ]"/>
+        <field name="company_id" eval="False"/>
+    </record>
+</odoo>

fusion_accounting_reports/data/report_partner_ledger.xml

@@ -0,0 +1,14 @@
+<?xml version="1.0" encoding="utf-8"?>
+<odoo noupdate="1">
+    <record id="report_partner_ledger" model="fusion.report">
+        <field name="name">Partner Ledger</field>
+        <field name="code">partner_ledger</field>
+        <field name="report_type">partner_ledger</field>
+        <field name="sequence">40</field>
+        <field name="description">Per-partner ledger combining receivable and payable activity.</field>
+        <field name="line_specs" eval="[
+            {'label': 'Partner Ledger', 'account_type_for_grouping': 'asset_receivable'}
+        ]"/>
+        <field name="company_id" eval="False"/>
+    </record>
+</odoo>

fusion_accounting_reports/data/report_tax_report.xml

@@ -0,0 +1,16 @@
+<?xml version="1.0" encoding="utf-8"?>
+<odoo noupdate="1">
+    <record id="report_tax_summary" model="fusion.report">
+        <field name="name">Tax Summary</field>
+        <field name="code">tax_summary</field>
+        <field name="report_type">trial_balance</field>
+        <field name="sequence">25</field>
+        <field name="description">Tax liability + asset positions. v1: aggregate-level only; per-tax-code breakdown is Phase 2.5.</field>
+        <field name="line_specs" eval="[
+            {'label': 'Tax Asset (recoverable)', 'account_type_prefix': 'asset_current', 'sign': 1, 'level': 0},
+            {'label': 'Tax Liability (collected)', 'account_type_prefix': 'liability_current', 'sign': -1, 'level': 0},
+            {'label': 'NET TAX POSITION', 'compute': 'subtotal', 'above': 2, 'sign': 1, 'level': 0}
+        ]"/>
+        <field name="company_id" eval="False"/>
+    </record>
+</odoo>

fusion_accounting_reports/models/fusion_report.py

@@ -13,6 +13,9 @@ REPORT_TYPES = [
     ('balance_sheet', 'Balance Sheet'),
     ('trial_balance', 'Trial Balance'),
     ('general_ledger', 'General Ledger'),
+    ('aged_receivable', 'Aged Receivable'),
+    ('aged_payable', 'Aged Payable'),
+    ('partner_ledger', 'Partner Ledger'),
 ]
 
 

fusion_accounting_reports/models/fusion_report_engine.py

@@ -14,7 +14,7 @@ Internal pipeline (per report run):
 """
 
 import logging
-from datetime import date
+from datetime import date, timedelta
 
 from odoo import _, api, models
 from odoo.exceptions import ValidationError
@@ -118,6 +118,130 @@ class FusionReportEngine(models.AbstractModel):
             limit=500,
         )
 
+    @api.model
+    def compute_partner_grouped(
+        self, period: Period, *, account_type: str = 'asset_receivable',
+        comparison: str = 'none', company_id: int | None = None,
+    ) -> dict:
+        """Per-partner aggregation report (Aged Receivable, Aged Payable,
+        Partner Ledger).
+
+        Returns a dict with ``rows`` = list of partner-level aggregates.
+        Each row has the partner_id, partner_name, total residual, and
+        aging buckets: current / 1-30 / 31-60 / 61-90 / 90+ days past
+        ``period.date_to``.
+
+        SQL-direct for performance: a single GROUP BY query with conditional
+        sum per bucket. Only un-reconciled, posted lines with non-zero
+        residual at the as-of date are included.
+        """
+        company_id = company_id or self.env.company.id
+
+        accounts = self.env['account.account'].sudo().search([
+            ('account_type', '=', account_type),
+            ('company_ids', 'in', company_id),
+        ])
+        if not accounts:
+            return {
+                'report_type': 'partner_grouped',
+                'account_type': account_type,
+                'period': {
+                    'date_from': str(period.date_from),
+                    'date_to': str(period.date_to),
+                    'label': period.label,
+                },
+                'rows': [],
+                'total': 0.0,
+                'partner_count': 0,
+            }
+
+        as_of = period.date_to
+        d30 = as_of - timedelta(days=30)
+        d60 = as_of - timedelta(days=60)
+        d90 = as_of - timedelta(days=90)
+
+        self.env.cr.execute(
+            """
+            SELECT
+                COALESCE(p.id, 0) AS partner_id,
+                COALESCE(p.name, '(no partner)') AS partner_name,
+                SUM(aml.amount_residual) AS total_residual,
+                SUM(CASE
+                        WHEN aml.date_maturity >= %s
+                          OR aml.date_maturity IS NULL
+                        THEN aml.amount_residual ELSE 0
+                    END) AS bucket_current,
+                SUM(CASE
+                        WHEN aml.date_maturity < %s
+                         AND aml.date_maturity >= %s
+                        THEN aml.amount_residual ELSE 0
+                    END) AS bucket_1_30,
+                SUM(CASE
+                        WHEN aml.date_maturity < %s
+                         AND aml.date_maturity >= %s
+                        THEN aml.amount_residual ELSE 0
+                    END) AS bucket_31_60,
+                SUM(CASE
+                        WHEN aml.date_maturity < %s
+                         AND aml.date_maturity >= %s
+                        THEN aml.amount_residual ELSE 0
+                    END) AS bucket_61_90,
+                SUM(CASE
+                        WHEN aml.date_maturity < %s
+                        THEN aml.amount_residual ELSE 0
+                    END) AS bucket_90_plus,
+                COUNT(*) AS line_count
+            FROM account_move_line aml
+            LEFT JOIN res_partner p ON p.id = aml.partner_id
+            WHERE aml.account_id = ANY(%s)
+              AND aml.parent_state = 'posted'
+              AND aml.reconciled = false
+              AND aml.amount_residual != 0
+              AND aml.company_id = %s
+              AND aml.date <= %s
+            GROUP BY p.id, p.name
+            HAVING SUM(aml.amount_residual) != 0
+            ORDER BY total_residual DESC
+            """,
+            (
+                as_of,
+                as_of, d30,
+                d30, d60,
+                d60, d90,
+                d90,
+                list(accounts.ids), company_id, as_of,
+            ),
+        )
+
+        rows = []
+        for r in self.env.cr.dictfetchall():
+            rows.append({
+                'partner_id': r['partner_id'] or False,
+                'partner_name': r['partner_name'] or '(no partner)',
+                'total': float(r['total_residual'] or 0),
+                'bucket_current': float(r['bucket_current'] or 0),
+                'bucket_1_30': float(r['bucket_1_30'] or 0),
+                'bucket_31_60': float(r['bucket_31_60'] or 0),
+                'bucket_61_90': float(r['bucket_61_90'] or 0),
+                'bucket_90_plus': float(r['bucket_90_plus'] or 0),
+                'line_count': r['line_count'],
+            })
+
+        total = sum(r['total'] for r in rows)
+        return {
+            'report_type': 'partner_grouped',
+            'account_type': account_type,
+            'period': {
+                'date_from': str(period.date_from),
+                'date_to': str(period.date_to),
+                'label': period.label,
+            },
+            'company_id': company_id,
+            'rows': rows,
+            'total': total,
+            'partner_count': len(rows),
+        }
+
     # ============================================================
     # PRIVATE HELPERS
     # ============================================================

fusion_accounting_reports/tests/test_fusion_report_engine.py

@@ -90,6 +90,23 @@ class TestFusionReportEngine(TransactionCase):
         )
         self.assertIsInstance(rows, list)
 
+    def test_compute_partner_grouped_receivable(self):
+        period = Period(date(2025, 1, 1), date(2025, 12, 31), 'Test')
+        result = self.env['fusion.report.engine'].compute_partner_grouped(
+            period, account_type='asset_receivable',
+        )
+        self.assertEqual(result['report_type'], 'partner_grouped')
+        self.assertEqual(result['account_type'], 'asset_receivable')
+        self.assertIn('rows', result)
+        self.assertIn('total', result)
+        self.assertIn('partner_count', result)
+        if result['rows']:
+            for key in (
+                'partner_name', 'total', 'bucket_current', 'bucket_1_30',
+                'bucket_31_60', 'bucket_61_90', 'bucket_90_plus',
+            ):
+                self.assertIn(key, result['rows'][0])
+
     def test_no_report_raises_validation_error(self):
         period = Period(date(2026, 1, 1), date(2026, 12, 31), 'Test 2026')
         # Inactivate any pre-existing GL definitions so the lookup