docs(fusion_accounting_reports): CLAUDE.md, UPGRADE_NOTES.md, README.md

Made-with: Cursor

fusion_accounting/PHASE_2_PLAN.md

@@ -0,0 +1,167 @@
+# Phase 2 — Fusion Accounting Reports Implementation Plan
+
+**Module:** `fusion_accounting_reports`
+**Branch:** `fusion_accounting/phase-2-reports`
+**Pre-phase tag:** `fusion_accounting/pre-phase-2`
+**Estimated tasks:** 46
+**Reference:** `/Users/gurpreet/Github/RePackaged-Odoo/accounting/account_reports/`
+
+## Goal
+
+Replace Odoo Enterprise's `account_reports` module with a Fusion-native financial reports engine. CORE scope: P&L (income statement), balance sheet, trial balance, general ledger with drill-down. AI augmentation: anomaly detection (variance vs prior period) + AI-generated commentary. Coexists with Enterprise (Enterprise wins by default; Fusion menu shows when Enterprise absent).
+
+## Architecture (HYBRID engine)
+
+```
+fusion.report.engine (AbstractModel)        ← shared primitives
+├── compute_pnl(period, comparison=None)
+├── compute_balance_sheet(date_to, comparison=None)
+├── compute_trial_balance(period)
+├── compute_gl(period, account_ids=None)
+├── drill_down(report_type, line_id, period)
+└── _walk_account_hierarchy(root_account_ids)
+
+services/                                    ← pure-Python
+├── date_periods.py      → fiscal-period math, comparison-period derivation
+├── account_hierarchy.py → recursive account tree walk + roll-ups
+├── totaling.py          → balance/credit/debit aggregation rules
+├── currency_conversion.py → multi-currency revaluation at report date
+├── anomaly_detection.py → variance vs prior-period statistical flags
+└── commentary_generator.py → LLM prompt + parse for narrative
+
+models/
+├── fusion_report.py             → report definition (metadata, line specs)
+├── fusion_report_engine.py      → AbstractModel orchestrator
+├── fusion_report_pnl.py         → P&L definition + execute
+├── fusion_report_balance_sheet.py
+├── fusion_report_trial_balance.py
+├── fusion_report_general_ledger.py
+├── fusion_report_anomaly.py     → persisted flagged variances
+├── fusion_report_commentary.py  → cached AI narratives
+└── fusion_unreconciled_gl_mv.py → MV for fast GL listing on large DBs
+
+controllers/bank_rec_controller.py            ← 8 JSON-RPC endpoints
+├── /fusion/reports/run                        → execute one report
+├── /fusion/reports/drill_down                 → drill into a report line
+├── /fusion/reports/get_anomalies              → list flagged variances
+├── /fusion/reports/get_commentary             → fetch / regenerate narrative
+├── /fusion/reports/compare_periods            → side-by-side comparison
+├── /fusion/reports/export_pdf                 → PDF export
+├── /fusion/reports/export_xlsx                → XLSX export
+└── /fusion/reports/list_available             → list all report types
+
+static/src/
+├── scss/                          ← report-specific design tokens
+├── services/reports_service.js    ← reactive state + RPC wrappers
+├── views/reports_viewer/          ← top-level OWL controller
+└── components/                    ← report_table, drill_down_dialog,
+                                     period_filter, ai_commentary_panel,
+                                     anomaly_strip
+```
+
+## Coexistence
+
+Same pattern as Phase 1: `group_fusion_show_when_enterprise_absent` from `fusion_accounting_core`. Reports menu only visible when `account_reports` is NOT installed. Engine + AI tools always available.
+
+## Tasks (46 total)
+
+### Group 1: Foundation (tasks 1-2)
+1. Safety net (tag pre-phase-2, branch phase-2-reports) — **DONE**
+2. Plan doc + module skeleton
+
+### Group 2: Engine primitives — TDD layered (tasks 3-8)
+3. `services/date_periods.py` (fiscal periods, comparison derivation)
+4. `services/currency_conversion.py` + `services/account_hierarchy.py` + `services/totaling.py`
+5. `models/fusion_report.py` (report definition model)
+6. `services/line_resolver.py` (compute report rows from definition)
+7. `services/drill_down_resolver.py`
+8. `models/fusion_report_engine.py` (5-method API: compute_pnl, compute_balance_sheet, compute_trial_balance, compute_gl, drill_down)
+
+### Group 3: Per-report models (tasks 9-12)
+9. P&L (income statement)
+10. Balance sheet
+11. Trial balance
+12. General ledger
+
+### Group 4: AI features (tasks 13-17)
+13. Anomaly detection service (variance vs prior period)
+14. AI commentary service
+15. Commentary prompt + LLMProvider integration
+16. `fusion.report.commentary` persisted model
+17. `fusion.report.anomaly` persisted model
+
+### Group 5: Backend wiring (tasks 18-20)
+18. JSON-RPC controller (8 endpoints)
+19. ReportsAdapter `_via_fusion` paths
+20. 5 new AI tools
+
+### Group 6: Tests + perf (tasks 21-25)
+21. Property-based tests (totals balance invariant)
+22. Integration tests — P&L correctness vs known fixtures
+23. Integration tests — balance sheet + trial balance
+24. Materialized view for GL
+25. Cron jobs (anomaly scan + commentary refresh)
+
+### Group 7: Frontend (tasks 26-33)
+26. SCSS tokens + main report stylesheet
+27. `reports_service.js`
+28. `report_viewer` component (top-level)
+29. `report_table` component (rows, totals, drill chevrons)
+30. `drill_down_dialog`
+31. `period_filter` (date range + comparison toggle)
+32. `ai_commentary_panel` (Fusion-only)
+33. `anomaly_strip` (Fusion-only)
+
+### Group 8: Export + wizards (tasks 34-36)
+34. PDF export (QWeb template per report)
+35. XLSX export wizard
+36. Period selection + comparison wizard
+
+### Group 9: Migration + coexistence (tasks 37-39)
+37. Migration wizard inheritance (cache existing definitions)
+38. Menu + window actions with coexistence group filter
+39. Coexistence test
+
+### Group 10: Final tests + polish (tasks 40-46)
+40. 5 OWL tour tests
+41. Performance benchmarks
+42. Optimize if benchmarks fail (conditional)
+43. Local LLM compat test for commentary
+44. Update meta-module manifest
+45. CLAUDE.md, UPGRADE_NOTES.md, README.md
+46. End-to-end smoke + tag phase-2-complete + push
+
+## Performance Targets (P95)
+
+- `engine.compute_pnl` (1 year, 500 accounts): <2s
+- `engine.compute_balance_sheet`: <2s
+- `engine.compute_trial_balance`: <1s
+- `engine.compute_gl` (1 month, all accounts): <3s
+- `engine.drill_down` (1 line): <500ms
+- Controller `run` endpoint: <2.5s
+
+## V19 Conventions (from Phase 1 lessons)
+
+- `models.Constraint` not `_sql_constraints`
+- No `@api.depends('id')` on stored compute fields
+- `@route(type='jsonrpc')` not `type='json'`
+- `ir.cron` has no `numbercall` field
+- `res.groups.user_ids` not `users`
+- `ir.ui.menu.group_ids` not `groups_id`
+- `res.users.all_group_ids` for searches
+- `models.Constraint` for unique-keys
+- Prefer `env.flush_all()` before MV REFRESH
+
+## Test Targets
+
+Match Phase 1's test pyramid:
+- Unit (services pure-Python)
+- Integration (engine end-to-end with factories)
+- Property-based (Hypothesis, totals balance invariant)
+- Controller (HttpCase JSON-RPC)
+- MV correctness
+- Performance benchmarks (tagged 'benchmark')
+- OWL tours (tagged 'tour')
+- Local LLM smoke (tagged 'local_llm', skips when no LLM)
+
+Phase 1 final: 157 tests passing. Phase 2 target: ~120-150 additional.

fusion_accounting/__manifest__.py

@@ -1,6 +1,6 @@
 {
     'name': 'Fusion Accounting',
-    'version': '19.0.1.0.0',
+    'version': '19.0.1.0.2',
     'category': 'Accounting/Accounting',
     'sequence': 25,
     'summary': 'Meta-module that installs the full Fusion Accounting suite (core, AI, migration; bank rec, reports, etc. as later sub-modules ship).',
@@ -13,10 +13,10 @@ Currently installs:
 - fusion_accounting_core      Shared schema, security, runtime helpers
 - fusion_accounting_ai        AI Co-Pilot (Claude/GPT)
 - fusion_accounting_migration Transitional Enterprise->Fusion data migration
+- fusion_accounting_bank_rec  AI-assisted bank reconciliation (Phase 1)
+- fusion_accounting_reports   AI-augmented financial reports (Phase 2)
 
 Future sub-modules (added per the roadmap as each Phase ships):
-- fusion_accounting_bank_rec  (Phase 1)
-- fusion_accounting_reports   (Phase 2)
 - fusion_accounting_dashboard (Phase 3)
 - fusion_accounting_followup  (Phase 5)
 - fusion_accounting_assets    (Phase 6)
@@ -33,6 +33,8 @@ Built by Nexa Systems Inc.
         'fusion_accounting_core',
         'fusion_accounting_ai',
         'fusion_accounting_migration',
+        'fusion_accounting_bank_rec',
+        'fusion_accounting_reports',
     ],
     'data': [],
     'installable': True,

fusion_accounting_ai/services/data_adapters/bank_rec.py

@@ -4,6 +4,12 @@ Routes bank-rec data lookups across:
 - FUSION:    fusion.bank.rec.widget (added by fusion_accounting_bank_rec, Phase 1)
 - ENTERPRISE: account_accountant's bank_rec_widget JS service
 - COMMUNITY: pure search on account.bank.statement.line
+
+In addition to ``list_unreconciled``, the adapter exposes thin wrappers
+around the engine's public API: ``suggest_matches``, ``accept_suggestion``,
+``unreconcile``. AI tools and the OWL controller go through these wrappers
+instead of touching the engine directly so install-mode routing stays in
+one place.
 """
 
 from .base import DataAdapter
@@ -14,6 +20,10 @@ class BankRecAdapter(DataAdapter):
     FUSION_MODEL = 'fusion.bank.rec.widget'
     ENTERPRISE_MODULE = 'account_accountant'
 
+    # ------------------------------------------------------------
+    # list_unreconciled
+    # ------------------------------------------------------------
+
     def list_unreconciled(self, journal_id=None, limit=100, date_from=None,
                           date_to=None, min_amount=None, company_id=None):
         """Return unreconciled bank statement lines.
@@ -31,13 +41,29 @@ class BankRecAdapter(DataAdapter):
     def list_unreconciled_via_fusion(self, journal_id=None, limit=100,
                                      date_from=None, date_to=None,
                                      min_amount=None, company_id=None):
-        # Phase 1 will add fusion.bank.rec.widget; this method becomes the primary path.
+        """Community shape + fusion AI fields (top suggestion, band, attachments)."""
-        # For now: even when the model exists, delegate to community read shape.
+        base = self.list_unreconciled_via_community(
-        return self.list_unreconciled_via_community(
             journal_id=journal_id, limit=limit,
             date_from=date_from, date_to=date_to,
             min_amount=min_amount, company_id=company_id,
         )
+        if not base:
+            return base
+        Line = self.env['account.bank.statement.line'].sudo()
+        ids = [row['id'] for row in base]
+        lines_by_id = {line.id: line for line in Line.browse(ids)}
+        for row in base:
+            line = lines_by_id.get(row['id'])
+            if not line:
+                row['fusion_top_suggestion_id'] = None
+                row['fusion_confidence_band'] = 'none'
+                row['attachment_count'] = 0
+                continue
+            top = line.fusion_top_suggestion_id
+            row['fusion_top_suggestion_id'] = top.id if top else None
+            row['fusion_confidence_band'] = line.fusion_confidence_band or 'none'
+            row['attachment_count'] = len(line.bank_statement_attachment_ids)
+        return base
 
     def list_unreconciled_via_enterprise(self, journal_id=None, limit=100,
                                          date_from=None, date_to=None,
@@ -83,5 +109,121 @@ class BankRecAdapter(DataAdapter):
             for r in records
         ]
 
+    # ------------------------------------------------------------
+    # suggest_matches
+    # ------------------------------------------------------------
+
+    def suggest_matches(self, statement_line_ids, *, limit_per_line=3,
+                        company_id=None):
+        """Return AI suggestions per bank line.
+
+        Shape: ``{line_id: [{'id', 'rank', 'confidence', 'reasoning',
+        'candidate_id'}, ...]}``. Empty dict when AI suggestions are not
+        available (Enterprise / Community).
+        """
+        return self._dispatch(
+            'suggest_matches',
+            statement_line_ids=statement_line_ids,
+            limit_per_line=limit_per_line,
+            company_id=company_id,
+        )
+
+    def suggest_matches_via_fusion(self, statement_line_ids, *,
+                                   limit_per_line=3, company_id=None):
+        Line = self.env['account.bank.statement.line'].sudo()
+        lines = Line.browse(list(statement_line_ids or [])).exists()
+        if not lines:
+            return {}
+        return self.env['fusion.reconcile.engine'].suggest_matches(
+            lines, limit_per_line=limit_per_line)
+
+    def suggest_matches_via_enterprise(self, statement_line_ids, *,
+                                       limit_per_line=3, company_id=None):
+        # Enterprise has its own suggest mechanism inside bank_rec_widget;
+        # we don't proxy it from Python.
+        return {}
+
+    def suggest_matches_via_community(self, statement_line_ids, *,
+                                      limit_per_line=3, company_id=None):
+        return {}
+
+    # ------------------------------------------------------------
+    # accept_suggestion
+    # ------------------------------------------------------------
+
+    def accept_suggestion(self, suggestion_id):
+        """Accept a fusion AI suggestion and reconcile against its proposal.
+
+        Returns ``{'partial_ids': [...], 'exchange_diff_move_id': int|None,
+        'write_off_move_id': int|None}``. Fusion-only.
+        """
+        return self._dispatch(
+            'accept_suggestion', suggestion_id=suggestion_id)
+
+    def accept_suggestion_via_fusion(self, suggestion_id):
+        return self.env['fusion.reconcile.engine'].accept_suggestion(
+            int(suggestion_id))
+
+    def accept_suggestion_via_enterprise(self, suggestion_id):
+        raise NotImplementedError("accept_suggestion is fusion-only")
+
+    def accept_suggestion_via_community(self, suggestion_id):
+        raise NotImplementedError("accept_suggestion is fusion-only")
+
+    # ------------------------------------------------------------
+    # unreconcile
+    # ------------------------------------------------------------
+
+    def unreconcile(self, partial_reconcile_ids):
+        """Reverse a reconciliation by partial IDs.
+
+        Returns ``{'unreconciled_line_ids': [...]}``. Available in all modes
+        (the engine delegates to V19's standard
+        ``account.bank.statement.line.action_undo_reconciliation``).
+        """
+        return self._dispatch(
+            'unreconcile', partial_reconcile_ids=partial_reconcile_ids)
+
+    def unreconcile_via_fusion(self, partial_reconcile_ids):
+        Partial = self.env['account.partial.reconcile'].sudo()
+        partials = Partial.browse(list(partial_reconcile_ids or [])).exists()
+        return self.env['fusion.reconcile.engine'].unreconcile(partials)
+
+    def unreconcile_via_enterprise(self, partial_reconcile_ids):
+        # Enterprise/community paths can't depend on fusion.reconcile.engine
+        # being loaded (fusion_accounting_ai does NOT depend on
+        # fusion_accounting_bank_rec). Mirror the engine's behaviour using
+        # only Community-available helpers.
+        return self._unreconcile_standalone(partial_reconcile_ids)
+
+    def unreconcile_via_community(self, partial_reconcile_ids):
+        return self._unreconcile_standalone(partial_reconcile_ids)
+
+    def _unreconcile_standalone(self, partial_reconcile_ids):
+        """Engine-free unreconcile for installs without fusion_accounting_bank_rec.
+
+        Mirrors ``fusion.reconcile.engine.unreconcile``: finds bank lines whose
+        moves own any of the partials' journal items, runs the standard undo
+        on them, then unlinks any leftovers.
+        """
+        Partial = self.env['account.partial.reconcile'].sudo()
+        partials = Partial.browse(list(partial_reconcile_ids or [])).exists()
+        if not partials:
+            return {'unreconciled_line_ids': []}
+        all_lines = (
+            partials.mapped('debit_move_id')
+            | partials.mapped('credit_move_id')
+        )
+        line_ids = all_lines.ids
+        affected = self.env['account.bank.statement.line'].sudo().search([
+            ('move_id', 'in', all_lines.mapped('move_id').ids),
+        ])
+        if affected:
+            affected.action_undo_reconciliation()
+        remaining = partials.exists()
+        if remaining:
+            remaining.unlink()
+        return {'unreconciled_line_ids': line_ids}
+
 
 register_adapter('bank_rec', BankRecAdapter)

fusion_accounting_ai/services/data_adapters/reports.py

@@ -16,7 +16,12 @@ _logger = logging.getLogger(__name__)
 
 
 class ReportsAdapter(DataAdapter):
-    FUSION_MODEL = 'fusion.account.report'
+    # Phase 2 wires fusion.report.engine as the FUSION-mode backend for
+    # the new report_type-shaped methods (run_fusion_report, get_anomalies,
+    # get_commentary). The legacy ref_id-shaped run_report / export_report
+    # methods continue to defer to community when in FUSION mode (their
+    # original behavior), so this rename does not change their results.
+    FUSION_MODEL = 'fusion.report.engine'
     ENTERPRISE_MODULE = 'account_reports'
 
     # ------------------------------------------------------------------
@@ -167,4 +172,159 @@ class ReportsAdapter(DataAdapter):
         }
 
 
+    # ==================================================================
+    # Phase 2 (Task 19): fusion.report.engine-routed report methods
+    #
+    # These coexist with the legacy ref_id-shaped run_report/export_report
+    # API. New callers (financial_reports AI tools, OWL widget) use the
+    # *_fusion_report methods below; those route through the engine when
+    # fusion_accounting_reports is installed.
+    # ==================================================================
+
+    # ------------------ run_fusion_report --------------------------
+
+    def run_fusion_report(self, report_type, date_from, date_to,
+                          comparison='none', company_id=None):
+        return self._dispatch(
+            'run_fusion_report',
+            report_type=report_type,
+            date_from=date_from, date_to=date_to,
+            comparison=comparison, company_id=company_id,
+        )
+
+    def run_fusion_report_via_fusion(self, report_type, date_from, date_to,
+                                     comparison='none', company_id=None):
+        if 'fusion.report.engine' not in self.env.registry:
+            return {'rows': [], 'error': 'fusion.report.engine not installed'}
+        from datetime import datetime
+        from odoo.addons.fusion_accounting_reports.services.date_periods import (
+            Period,
+        )
+        df = (datetime.strptime(date_from, '%Y-%m-%d').date()
+              if isinstance(date_from, str) else date_from)
+        dt = (datetime.strptime(date_to, '%Y-%m-%d').date()
+              if isinstance(date_to, str) else date_to)
+        period = Period(date_from=df, date_to=dt, label=f"{df} - {dt}")
+        engine = self.env['fusion.report.engine']
+        company_id = company_id or self.env.company.id
+        if report_type == 'pnl':
+            return engine.compute_pnl(
+                period, comparison=comparison, company_id=company_id,
+            )
+        if report_type == 'balance_sheet':
+            return engine.compute_balance_sheet(
+                dt, comparison=comparison, company_id=company_id,
+            )
+        if report_type == 'trial_balance':
+            return engine.compute_trial_balance(
+                period, company_id=company_id,
+            )
+        if report_type == 'general_ledger':
+            return engine.compute_gl(period, company_id=company_id)
+        return {'rows': [], 'error': f'unknown report_type {report_type}'}
+
+    def run_fusion_report_via_enterprise(self, report_type, date_from, date_to,
+                                         comparison='none', company_id=None):
+        # Enterprise's account_reports has its own UI; we don't proxy from
+        # Python. Callers should use the Enterprise menus or the legacy
+        # run_report(ref_id=...) method instead.
+        return {
+            'rows': [],
+            'error': 'Enterprise reports must be run from the Enterprise UI',
+        }
+
+    def run_fusion_report_via_community(self, report_type, date_from, date_to,
+                                        comparison='none', company_id=None):
+        return {
+            'rows': [],
+            'error': 'No fusion reports engine available in pure Community',
+        }
+
+    # ------------------ get_anomalies ------------------------------
+
+    def get_anomalies(self, report_type, date_from, date_to,
+                      comparison='previous_year', company_id=None):
+        return self._dispatch(
+            'get_anomalies',
+            report_type=report_type,
+            date_from=date_from, date_to=date_to,
+            comparison=comparison, company_id=company_id,
+        )
+
+    def get_anomalies_via_fusion(self, report_type, date_from, date_to,
+                                 comparison='previous_year', company_id=None):
+        if 'fusion.report.engine' not in self.env.registry:
+            return {'anomalies': []}
+        from odoo.addons.fusion_accounting_reports.services.anomaly_detection import (
+            detect,
+        )
+        report = self.run_fusion_report_via_fusion(
+            report_type=report_type,
+            date_from=date_from, date_to=date_to,
+            comparison=comparison, company_id=company_id,
+        )
+        if 'error' in report:
+            return {'anomalies': []}
+        return {'anomalies': detect(report)}
+
+    def get_anomalies_via_enterprise(self, report_type, date_from, date_to,
+                                     comparison='previous_year', company_id=None):
+        return {'anomalies': []}
+
+    def get_anomalies_via_community(self, report_type, date_from, date_to,
+                                    comparison='previous_year', company_id=None):
+        return {'anomalies': []}
+
+    # ------------------ get_commentary -----------------------------
+
+    def get_commentary(self, report_type, date_from, date_to,
+                       comparison='none', company_id=None):
+        return self._dispatch(
+            'get_commentary',
+            report_type=report_type,
+            date_from=date_from, date_to=date_to,
+            comparison=comparison, company_id=company_id,
+        )
+
+    def get_commentary_via_fusion(self, report_type, date_from, date_to,
+                                  comparison='none', company_id=None):
+        empty = {
+            'summary': '', 'highlights': [],
+            'concerns': [], 'next_actions': [],
+        }
+        if 'fusion.report.engine' not in self.env.registry:
+            return empty
+        from odoo.addons.fusion_accounting_reports.services.anomaly_detection import (
+            detect,
+        )
+        from odoo.addons.fusion_accounting_reports.services.commentary_generator import (
+            generate_commentary,
+        )
+        report = self.run_fusion_report_via_fusion(
+            report_type=report_type,
+            date_from=date_from, date_to=date_to,
+            comparison=comparison, company_id=company_id,
+        )
+        if 'error' in report:
+            return empty
+        anomalies = detect(report)
+        return generate_commentary(
+            self.env, report_result=report, anomalies=anomalies,
+        )
+
+    def get_commentary_via_enterprise(self, report_type, date_from, date_to,
+                                      comparison='none', company_id=None):
+        return {
+            'summary': '', 'highlights': [],
+            'concerns': [], 'next_actions': [],
+        }
+
+    def get_commentary_via_community(self, report_type, date_from, date_to,
+                                     comparison='none', company_id=None):
+        return {
+            'summary': '', 'highlights': [],
+            'concerns': [], 'next_actions': [],
+        }
+
+
 register_adapter('reports', ReportsAdapter)

fusion_accounting_ai/services/prompts/__init__.py

@@ -1,2 +1,3 @@
 from . import system_prompt
 from . import domain_prompts
+from . import bank_rec_prompt

fusion_accounting_ai/services/prompts/bank_rec_prompt.py

@@ -0,0 +1,107 @@
+"""Bank reconciliation AI re-rank prompt.
+
+Used by fusion_accounting_bank_rec/services/confidence_scoring.py to ask
+an LLM to refine the statistical ranking of candidate matches.
+
+Output contract: the LLM MUST respond with valid JSON of shape:
+    {"ranked": [{"candidate_id": int, "confidence": float, "reason": str}, ...]}
+
+System prompt is provider-agnostic - works with OpenAI Chat Completions,
+Claude Messages, and local OpenAI-compatible servers (LM Studio, Ollama).
+"""
+
+from datetime import date
+
+
+SYSTEM_PROMPT = """You are an expert accountant assisting with bank reconciliation.
+
+Your job: given a bank statement line and a list of candidate journal items
+that statistically scored well as potential matches, re-rank them based on
+domain expertise. Consider:
+
+1. **Amount-exact matches** are almost always correct unless the partner is wrong.
+2. **Memo / reference clues** - bank memos often contain invoice numbers, partner
+   names, or transaction references that disambiguate matches.
+3. **Date proximity** - invoices are typically reconciled within 30 days of issue.
+4. **Pattern conformance** - if the partner has a learned pattern (e.g. "always
+   pays exact amount, weekly cadence"), favor candidates that fit that pattern.
+5. **Precedent similarity** - if a near-identical reconcile happened before,
+   it's likely the right one.
+
+Return ONLY valid JSON of this exact shape:
+{
+  "ranked": [
+    {"candidate_id": <int>, "confidence": <float 0-1>, "reason": "<short string>"},
+    ...
+  ]
+}
+
+Do NOT include any prose before or after the JSON. Do NOT use markdown code fences.
+The "ranked" array MUST contain every candidate_id from the input, in your
+preferred order (highest confidence first).
+"""
+
+
+def build_prompt(statement_line, scored_candidates, pattern=None, precedents=None):
+    """Build (system_prompt, user_prompt) for AI re-rank.
+
+    Args:
+        statement_line: account.bank.statement.line recordset (singleton)
+        scored_candidates: list of ScoredCandidate dataclasses (from confidence_scoring)
+        pattern: fusion.reconcile.pattern recordset for the partner, or None
+        precedents: list of PrecedentMatch dataclasses, or None
+
+    Returns:
+        (system_prompt: str, user_prompt: str) tuple
+    """
+    user_parts = []
+
+    user_parts.append("BANK LINE:")
+    user_parts.append(f"  Date: {statement_line.date}")
+    user_parts.append(
+        f"  Amount: {statement_line.amount} {statement_line.currency_id.name or ''}"
+    )
+    user_parts.append(
+        f"  Memo / payment ref: {statement_line.payment_ref or '(none)'}"
+    )
+    if statement_line.partner_id:
+        user_parts.append(f"  Partner: {statement_line.partner_id.name}")
+
+    if pattern:
+        user_parts.append("")
+        user_parts.append("PARTNER PATTERN (learned from past reconciles):")
+        user_parts.append(f"  Reconcile count: {pattern.reconcile_count}")
+        user_parts.append(f"  Preferred strategy: {pattern.pref_strategy}")
+        user_parts.append(
+            f"  Typical cadence: ~{pattern.typical_cadence_days} days between reconciles"
+        )
+        if pattern.typical_amount_range:
+            user_parts.append(f"  Typical amount range: {pattern.typical_amount_range}")
+        if pattern.common_memo_tokens:
+            user_parts.append(f"  Common memo tokens: {pattern.common_memo_tokens}")
+
+    if precedents:
+        user_parts.append("")
+        user_parts.append("RECENT PRECEDENTS (most-similar past reconciles for this partner):")
+        # Cap at 3 precedents to keep prompt small and reduce token cost.
+        for p in precedents[:3]:
+            user_parts.append(
+                f"  - amount={p.amount}, similarity={p.similarity_score:.2f}, "
+                f"matched {p.matched_move_line_count} line(s), tokens={p.memo_tokens}"
+            )
+
+    user_parts.append("")
+    user_parts.append("CANDIDATES (scored by statistical pipeline):")
+    for s in scored_candidates:
+        user_parts.append(
+            f"  - candidate_id={s.candidate_id}, statistical_confidence={s.confidence}, "
+            f"amount_match={s.score_amount_match}, pattern_fit={s.score_partner_pattern}, "
+            f"precedent_sim={s.score_precedent_similarity}, "
+            f"reason=\"{s.reasoning}\""
+        )
+
+    user_parts.append("")
+    user_parts.append("Re-rank these candidates and return JSON per the system prompt.")
+
+    user_prompt = "\n".join(user_parts)
+    return (SYSTEM_PROMPT, user_prompt)

fusion_accounting_ai/services/tools/__init__.py

@@ -9,11 +9,12 @@ from .inventory import TOOLS as INVENTORY_TOOLS
 from .adp import TOOLS as ADP_TOOLS
 from .reporting import TOOLS as REPORTING_TOOLS
 from .audit import TOOLS as AUDIT_TOOLS
+from .financial_reports import TOOLS as FINANCIAL_REPORTS_TOOLS
 
 TOOL_DISPATCH = {}
 for tools_dict in [
     BANK_RECON_TOOLS, HST_TOOLS, AR_TOOLS, AP_TOOLS, JOURNAL_TOOLS,
     MONTH_END_TOOLS, PAYROLL_TOOLS, INVENTORY_TOOLS, ADP_TOOLS,
-    REPORTING_TOOLS, AUDIT_TOOLS,
+    REPORTING_TOOLS, AUDIT_TOOLS, FINANCIAL_REPORTS_TOOLS,
 ]:
     TOOL_DISPATCH.update(tools_dict)

fusion_accounting_ai/services/tools/bank_reconciliation.py

@@ -67,7 +67,16 @@ def match_bank_line_to_payments(env, params):
     st_line = env['account.bank.statement.line'].browse(st_line_id)
     if not st_line.exists():
         return {'error': 'Statement line not found'}
-    st_line.set_line_bank_statement_line(move_line_ids)
+    # Phase 1 Task 23: route through engine when available
+    if 'fusion.reconcile.engine' in env.registry:
+        cands = env['account.move.line'].browse(move_line_ids).exists()
+        if not cands:
+            return {'error': 'No valid move_line_ids'}
+        env['fusion.reconcile.engine'].reconcile_one(
+            st_line, against_lines=cands)
+        st_line.invalidate_recordset(['is_reconciled'])
+    else:
+        st_line.set_line_bank_statement_line(move_line_ids)
     return {
         'status': 'matched',
         'statement_line_id': st_line_id,
@@ -83,7 +92,12 @@ def auto_reconcile_bank_lines(env, params):
         ('company_id', '=', int(company_id)),
     ])
     before_count = len(lines)
-    lines._try_auto_reconcile_statement_lines(company_id=int(company_id))
+    # Phase 1 Task 23: route through engine when available
+    if 'fusion.reconcile.engine' in env.registry:
+        env['fusion.reconcile.engine'].reconcile_batch(
+            lines, strategy='auto')
+    else:
+        lines._try_auto_reconcile_statement_lines(company_id=int(company_id))
     still_unreconciled = env['account.bank.statement.line'].search([
         ('is_reconciled', '=', False),
         ('company_id', '=', int(company_id)),
@@ -946,6 +960,171 @@ def _format_aml_candidates(amls):
     } for aml in amls]
 
 
+# ============================================================
+# Phase 1 Bank Reconciliation: engine-backed tools
+#
+# These five tools wrap the fusion.reconcile.engine 6-method API via the
+# bank_rec data adapter (or the engine directly when the adapter does not
+# expose a wrapper). They give the AI chat the same reconciliation surface
+# a human gets in the OWL bank-rec UI.
+# ============================================================
+
+
+def fusion_suggest_matches(env, params):
+    """Compute and persist AI suggestions for one or more bank statement lines.
+
+    Wraps ``BankRecAdapter.suggest_matches`` -> ``fusion.reconcile.engine``.
+    """
+    raw_ids = params.get('statement_line_ids')
+    if not raw_ids:
+        return {'error': 'statement_line_ids is required'}
+    statement_line_ids = [int(x) for x in raw_ids]
+    limit_per_line = int(params.get('limit_per_line', 3))
+
+    from ..data_adapters import get_adapter
+    adapter = get_adapter(env, 'bank_rec')
+    raw = adapter.suggest_matches(
+        statement_line_ids=statement_line_ids,
+        limit_per_line=limit_per_line,
+        company_id=env.company.id,
+    ) or {}
+
+    suggestions = {}
+    total = 0
+    for line_id, sug_list in raw.items():
+        out = []
+        for s in sug_list:
+            out.append({
+                'suggestion_id': s.get('id'),
+                'candidate_id': s.get('candidate_id'),
+                'confidence': s.get('confidence'),
+                'reasoning': s.get('reasoning') or '',
+                'rank': s.get('rank'),
+            })
+            total += 1
+        suggestions[line_id] = out
+    return {'suggestions': suggestions, 'count': total}
+
+
+def fusion_accept_suggestion(env, params):
+    """Accept a fusion.reconcile.suggestion: reconciles the bank line against
+    the suggestion's proposed move lines and marks the suggestion accepted.
+
+    Wraps ``BankRecAdapter.accept_suggestion``.
+    """
+    if not params.get('suggestion_id'):
+        return {'error': 'suggestion_id is required'}
+    suggestion_id = int(params['suggestion_id'])
+    suggestion = env['fusion.reconcile.suggestion'].browse(suggestion_id)
+    if not suggestion.exists():
+        return {'error': 'Suggestion not found'}
+
+    from ..data_adapters import get_adapter
+    adapter = get_adapter(env, 'bank_rec')
+    result = adapter.accept_suggestion(suggestion_id) or {}
+    statement_line = suggestion.statement_line_id
+    return {
+        'status': 'accepted',
+        'suggestion_id': suggestion_id,
+        'partial_ids': list(result.get('partial_ids') or []),
+        'is_reconciled': bool(statement_line.is_reconciled),
+    }
+
+
+def fusion_reconcile_bank_line(env, params):
+    """Manually reconcile a bank statement line against a set of journal items.
+
+    Routes through ``fusion.reconcile.engine.reconcile_one`` so behaviour
+    matches the OWL widget and ``fusion_accept_suggestion``. Use this for
+    direct AI-initiated matches that did not come from an AI suggestion.
+    """
+    if not params.get('statement_line_id'):
+        return {'error': 'statement_line_id is required'}
+    raw_against = params.get('against_move_line_ids')
+    if not raw_against:
+        return {'error': 'against_move_line_ids is required'}
+
+    st_line_id = int(params['statement_line_id'])
+    aml_ids = [int(x) for x in raw_against]
+    statement_line = env['account.bank.statement.line'].browse(st_line_id)
+    if not statement_line.exists():
+        return {'error': 'Statement line not found'}
+    against_lines = env['account.move.line'].browse(aml_ids).exists()
+    if not against_lines:
+        return {'error': 'No valid against_move_line_ids'}
+
+    result = env['fusion.reconcile.engine'].reconcile_one(
+        statement_line, against_lines=against_lines)
+    return {
+        'status': 'reconciled',
+        'statement_line_id': st_line_id,
+        'partial_ids': list(result.get('partial_ids') or []),
+        'is_reconciled': bool(statement_line.is_reconciled),
+    }
+
+
+def fusion_unreconcile(env, params):
+    """Reverse a reconciliation by partial_reconcile_ids.
+
+    Wraps ``BankRecAdapter.unreconcile``. Works in fusion, Enterprise, and
+    Community installs (the adapter falls back to a standalone path when
+    fusion_accounting_bank_rec is not loaded).
+    """
+    raw_ids = params.get('partial_reconcile_ids')
+    if not raw_ids:
+        return {'error': 'partial_reconcile_ids is required'}
+    partial_ids = [int(x) for x in raw_ids]
+
+    from ..data_adapters import get_adapter
+    adapter = get_adapter(env, 'bank_rec')
+    result = adapter.unreconcile(partial_ids) or {}
+    unreconciled_line_ids = list(result.get('unreconciled_line_ids') or [])
+    return {
+        'status': 'unreconciled',
+        'unreconciled_line_ids': unreconciled_line_ids,
+        'count': len(unreconciled_line_ids),
+    }
+
+
+def fusion_get_pending_suggestions(env, params):
+    """List pending fusion.reconcile.suggestion rows.
+
+    Optional filters: ``statement_line_id``, ``min_confidence`` (default 0.0),
+    ``limit`` (default 50). Only returns suggestions in the ``pending`` state
+    for the current company.
+    """
+    domain = [
+        ('company_id', '=', env.company.id),
+        ('state', '=', 'pending'),
+    ]
+    if params.get('statement_line_id'):
+        domain.append(
+            ('statement_line_id', '=', int(params['statement_line_id'])))
+    min_confidence = float(params.get('min_confidence') or 0.0)
+    if min_confidence > 0.0:
+        domain.append(('confidence', '>=', min_confidence))
+    limit = int(params.get('limit', 50))
+
+    Suggestion = env['fusion.reconcile.suggestion'].sudo()
+    records = Suggestion.search(
+        domain, limit=limit, order='confidence desc, id desc')
+    rows = []
+    for s in records:
+        st_line = s.statement_line_id
+        rows.append({
+            'id': s.id,
+            'statement_line_id': st_line.id if st_line else None,
+            'statement_line_ref': (
+                st_line.payment_ref or '' if st_line else ''),
+            'candidate_ids': s.proposed_move_line_ids.ids,
+            'confidence': s.confidence,
+            'rank': s.rank,
+            'reasoning': s.reasoning or '',
+            'state': s.state,
+        })
+    return {'count': len(rows), 'suggestions': rows}
+
+
 TOOLS = {
     'get_unreconciled_bank_lines': get_unreconciled_bank_lines,
     'get_unreconciled_receipts': get_unreconciled_receipts,
@@ -962,4 +1141,10 @@ TOOLS = {
     'reconcile_payroll_cheques': reconcile_payroll_cheques,
     'suggest_bank_line_matches': suggest_bank_line_matches,
     'search_matching_entries': search_matching_entries,
+    # Phase 1 engine-backed tools
+    'fusion_suggest_matches': fusion_suggest_matches,
+    'fusion_accept_suggestion': fusion_accept_suggestion,
+    'fusion_reconcile_bank_line': fusion_reconcile_bank_line,
+    'fusion_unreconcile': fusion_unreconcile,
+    'fusion_get_pending_suggestions': fusion_get_pending_suggestions,
 }

fusion_accounting_ai/services/tools/financial_reports.py

@@ -0,0 +1,127 @@
+"""Fusion-engine-routed AI tools for financial reports.
+
+These 5 tools route through ReportsAdapter's Phase-2 methods
+(run_fusion_report / get_anomalies / get_commentary), which in turn
+call fusion.report.engine when fusion_accounting_reports is installed.
+"""
+
+import logging
+
+_logger = logging.getLogger(__name__)
+
+
+def _company_id(env, params):
+    raw = params.get('company_id')
+    return int(raw) if raw else env.company.id
+
+
+def fusion_run_report(env, params):
+    """Run a fusion financial report.
+
+    Params: report_type (pnl|balance_sheet|trial_balance|general_ledger),
+            date_from, date_to, comparison (none|previous_period|previous_year),
+            optional company_id.
+    """
+    if 'fusion.report.engine' not in env.registry:
+        return {'error': 'fusion_accounting_reports not installed'}
+    from ..data_adapters import get_adapter
+    adapter = get_adapter(env, 'reports')
+    result = adapter.run_fusion_report(
+        report_type=params.get('report_type'),
+        date_from=params.get('date_from'),
+        date_to=params.get('date_to'),
+        comparison=params.get('comparison', 'none'),
+        company_id=_company_id(env, params),
+    )
+    rows = result.get('rows', [])
+    return {
+        'report_type': params.get('report_type'),
+        'period': result.get('period'),
+        'comparison_period': result.get('comparison_period'),
+        'row_count': len(rows),
+        'rows': rows,
+    }
+
+
+def fusion_get_anomalies(env, params):
+    """Detect variance anomalies in a report."""
+    if 'fusion.report.engine' not in env.registry:
+        return {'error': 'fusion_accounting_reports not installed'}
+    from ..data_adapters import get_adapter
+    adapter = get_adapter(env, 'reports')
+    result = adapter.get_anomalies(
+        report_type=params.get('report_type'),
+        date_from=params.get('date_from'),
+        date_to=params.get('date_to'),
+        comparison=params.get('comparison', 'previous_year'),
+        company_id=_company_id(env, params),
+    )
+    anomalies = result.get('anomalies', [])
+    return {'count': len(anomalies), 'anomalies': anomalies}
+
+
+def fusion_generate_commentary(env, params):
+    """Generate AI commentary for a report."""
+    if 'fusion.report.engine' not in env.registry:
+        return {'error': 'fusion_accounting_reports not installed'}
+    from ..data_adapters import get_adapter
+    adapter = get_adapter(env, 'reports')
+    result = adapter.get_commentary(
+        report_type=params.get('report_type'),
+        date_from=params.get('date_from'),
+        date_to=params.get('date_to'),
+        comparison=params.get('comparison', 'none'),
+        company_id=_company_id(env, params),
+    )
+    return {
+        'summary': result.get('summary', ''),
+        'highlights': result.get('highlights', []),
+        'concerns': result.get('concerns', []),
+        'next_actions': result.get('next_actions', []),
+    }
+
+
+def fusion_drill_down_report_line(env, params):
+    """Drill from a report line into the underlying journal items."""
+    if 'fusion.report.engine' not in env.registry:
+        return {'error': 'fusion_accounting_reports not installed'}
+    from datetime import datetime
+
+    from odoo.addons.fusion_accounting_reports.services.date_periods import (
+        Period,
+    )
+    date_from = params['date_from']
+    date_to = params['date_to']
+    if isinstance(date_from, str):
+        date_from = datetime.strptime(date_from, '%Y-%m-%d').date()
+    if isinstance(date_to, str):
+        date_to = datetime.strptime(date_to, '%Y-%m-%d').date()
+    period = Period(date_from=date_from, date_to=date_to, label='drill')
+    engine = env['fusion.report.engine']
+    rows = engine.drill_down(
+        account_id=int(params['account_id']),
+        period=period,
+        company_id=_company_id(env, params),
+    )
+    return {'count': len(rows), 'rows': rows}
+
+
+def fusion_compare_periods(env, params):
+    """Run a report with period comparison side-by-side.
+
+    Defaults comparison to 'previous_year' so callers get a comparison
+    column without specifying it explicitly.
+    """
+    return fusion_run_report(env, {
+        **params,
+        'comparison': params.get('comparison', 'previous_year'),
+    })
+
+
+TOOLS = {
+    'fusion_run_report': fusion_run_report,
+    'fusion_get_anomalies': fusion_get_anomalies,
+    'fusion_generate_commentary': fusion_generate_commentary,
+    'fusion_drill_down_report_line': fusion_drill_down_report_line,
+    'fusion_compare_periods': fusion_compare_periods,
+}

fusion_accounting_bank_rec/CLAUDE.md

@@ -0,0 +1,103 @@
+# fusion_accounting_bank_rec — Cursor / Claude Context
+
+## Purpose
+
+Replaces (or augments — coexists with) Odoo Enterprise's `account_accountant`
+bank reconciliation widget with a Fusion-native, AI-assistive implementation.
+Ships in Phase 1 of the fusion_accounting roadmap.
+
+## Architecture
+
+Hybrid: the engine (`fusion.reconcile.engine`, AbstractModel) is the SINGLE
+write surface for reconciliations. Everything else (controller, OWL widget,
+AI tools, wizards, cron) routes through the engine's 6-method API:
+
+- `reconcile_one(line, against_lines, write_off_vals=None)`
+- `reconcile_batch(lines, strategy='auto')`
+- `suggest_matches(lines, limit_per_line=3)`
+- `accept_suggestion(suggestion)`
+- `write_off(line, account, amount, label, tax_id=None)`
+- `unreconcile(partial_reconciles)`
+
+Pure-Python services live in `services/`:
+- `memo_tokenizer` — Canadian bank memo regex
+- `exchange_diff` — FX gain/loss pre-compute
+- `matching_strategies` — AmountExact, FIFO, MultiInvoice
+- `precedent_lookup` — K-nearest search
+- `pattern_extractor` — per-partner aggregate
+- `confidence_scoring` — 4-pass pipeline (statistical → AI re-rank)
+- `precedent_backfill` — migration helper
+
+Persistent models in `models/`:
+- `fusion.reconcile.pattern` — per-(company, partner) learned profile
+- `fusion.reconcile.precedent` — per-decision history
+- `fusion.reconcile.suggestion` — AI suggestions with state lifecycle
+- `fusion.bank.rec.widget` — TransientModel for OWL round-trip
+- `fusion.unreconciled.bank.line.mv` — pre-aggregated MV for fast UI listing
+- `fusion.bank.rec.cron` — cron handler (suggest, pattern refresh, MV refresh)
+- `fusion.auto.reconcile.wizard` / `fusion.bulk.reconcile.wizard` — TransientModel wizards
+- `fusion.migration.wizard` (inherits) — adds `_bank_rec_bootstrap_step`
+- `account.bank.statement.line` (inherits) — adds fusion_top_suggestion_id, fusion_confidence_band, etc.
+- `account.reconcile.model` (inherits) — adds fusion_ai_confidence_threshold
+
+Controller: `controllers/bank_rec_controller.py` exposes 10 JSON-RPC endpoints
+under `/fusion/bank_rec/*`. All calls route through the engine.
+
+OWL frontend: `static/src/`
+- `services/bank_reconciliation_service.js` — central reactive state + RPC wrappers
+- `views/kanban/bank_rec_kanban_*.js` — top-level controller + renderer
+- `components/bank_reconciliation/<...>` — 14 mirrored Enterprise components + 8 fusion-only components (ai_suggestion folder, batch_action_bar, reconcile_model_picker, attachment_strip, partner_history_panel)
+- `tours/bank_rec_tours.js` — 5 OWL tour smoke tests
+
+## Conventions
+
+- **V19 deprecations to avoid:** `_sql_constraints` (use `models.Constraint`),
+  `@api.depends('id')` (raises `NotImplementedError`), `@route(type='json')`
+  (use `type='jsonrpc'`), `numbercall` field on `ir.cron` (removed),
+  `groups_id` on `res.users` (use `all_group_ids` for searching),
+  `users` field on `res.groups` (use `user_ids`), `groups_id` on
+  `ir.ui.menu` (use `group_ids`).
+
+- **Coexistence:** When `account_accountant` is installed, the fusion menu
+  is hidden via `fusion_accounting_core.group_fusion_show_when_enterprise_absent`
+  (a computed group). Engine model is always available.
+
+- **Materialized view refresh:** Triggered on `fusion.reconcile.suggestion`
+  create/write (best-effort, non-blocking). Cron refreshes every 5 min via
+  a dedicated autocommit cursor (REFRESH CONCURRENTLY can't run inside
+  Odoo's regular transaction).
+
+- **Test factories:** `tests/_factories.py` provides `make_bank_journal`,
+  `make_bank_line`, `make_invoice`, `make_reconcileable_pair`, `make_suggestion`,
+  `make_pattern`, `make_precedent`. NOTE: `make_bank_journal` defaults to
+  code `'TEST'` so multiple calls in one test will collide; pass an explicit
+  unique code or share a journal across calls.
+
+- **Hypothesis property tests:** Use `@settings(suppress_health_check=[...])`
+  to silence function_scoped_fixture warnings in TransactionCase.
+
+## Test counts (as of Phase 1 complete)
+
+- 157 logical tests total in fusion_accounting_bank_rec
+- 0 failures, 0 errors
+- Includes: 4 benchmark tests (tagged 'benchmark'), 1 local LLM smoke (tagged 'local_llm', skips when no LLM), 5 OWL tour tests (tagged 'tour')
+
+## Performance baseline
+
+| Operation | P95 | Budget |
+|---|---|---|
+| `engine.suggest_matches` (1 line) | 234ms | <500ms |
+| `engine.reconcile_batch` (50 lines) | 3318ms | <5000ms |
+| `controller.list_unreconciled` (50 lines) | 77ms | <200ms |
+| MV refresh | 60ms | <2000ms |
+
+All within 1x of budget at Phase 1 ship.
+
+## Known concerns / Phase 1.5 backlog
+
+- `accept_suggestion` returns `partial_ids` but not `is_reconciled` — UI reads it post-call
+- `engine.write_off` mixed mode (write-off + against_lines) implemented but untested
+- `engine.reconcile_one` returns `exchange_diff_move_id: None` (Odoo's reconcile() handles FX inline; surfacing the move_id needs an extra query)
+- `against_lines` early-break in `reconcile_one` silently drops excess; auto strategy avoids this but manual callers should pre-validate
+- Reconcile-model bulk wizard `_apply_lines_for_bank_statement_line` is Enterprise-only (Community falls back to per-line error)
+- OWL tour tests skip-mode when websocket-client absent

fusion_accounting_bank_rec/README.md

@@ -0,0 +1,41 @@
+# fusion_accounting_bank_rec
+
+AI-assisted bank reconciliation for Odoo 19 Community — a Fusion-native
+replacement for Enterprise's `account_accountant` bank reconciliation widget.
+
+## What it does
+
+- Side-by-side parity with Enterprise's bank reconciliation UI (kanban + side
+  panel, multi-currency, write-offs, attachments, chatter)
+- AI-assistive: confidence-scored suggestions per bank line via the
+  `fusion.reconcile.engine` 4-pass scoring pipeline (statistical + optional
+  LLM re-rank)
+- Coexists with `account_accountant` (Enterprise wins by default; Fusion menu
+  appears only when Enterprise is uninstalled)
+- Migration-aware: bootstrap step backfills `fusion.reconcile.precedent` from
+  existing `account.partial.reconcile` rows so the AI has memory from day 1
+
+## Quick start
+
+```bash
+# Install
+odoo --addons-path=... -i fusion_accounting_bank_rec
+
+# Open the widget (when Enterprise's account_accountant is NOT installed)
+# Apps → Bank Reconciliation → Reconcile Bank Lines
+
+# When Enterprise IS installed: use Enterprise's UI; the engine + AI tools
+# are still available via the AI chat.
+```
+
+## Configuration
+
+- Local LLM (LM Studio, Ollama):
+  - `fusion_accounting.openai_base_url` = `http://host.docker.internal:1234/v1`
+  - `fusion_accounting.openai_model` = your local model name
+  - `fusion_accounting.provider.bank_rec_suggest` = `openai`
+
+## See also
+
+- `CLAUDE.md` — agent context
+- `UPGRADE_NOTES.md` — Odoo version anchoring

fusion_accounting_bank_rec/UPGRADE_NOTES.md

@@ -0,0 +1,34 @@
+# fusion_accounting_bank_rec — Upgrade Notes
+
+## Odoo Version Anchor
+
+This module targets **Odoo 19.0** (community-base).
+
+Reference snapshot of Enterprise code mirrored from:
+- `account_accountant` (Odoo 19.0.x)
+- Source: `/Users/gurpreet/Github/RePackaged-Odoo/accounting/account_accountant/`
+
+## Cross-Version Diff Strategy
+
+When a new Odoo version ships:
+
+1. Run `check_odoo_diff.sh` (in repo root) against the new Enterprise version
+2. Note any breaking changes in `account.bank.statement.line` API
+3. For mirrored OWL components, diff Enterprise's new versions against ours and
+   port material changes (signature renames, new behaviour we want to inherit)
+4. Re-run the full test suite + tour tests against the new Odoo version
+5. Update this file with the new version anchor + any deviations
+
+## V19 Migration Notes (already applied)
+
+- `_sql_constraints` → `models.Constraint` (Tasks 14, 15)
+- `@api.depends('id')` → removed (Task 17)
+- `@route(type='json')` → `type='jsonrpc'` (Task 26)
+- `numbercall` removed from `ir.cron` (Task 25)
+- `res.groups.users` → `user_ids` (Task 43)
+- `ir.ui.menu.groups_id` → `group_ids` (Tasks 42, 43)
+
+## Phase 1 → Phase 1.5 Migration
+
+If we ship Phase 1.5 (UI polish, deferred features), changes will go in
+incremental commits. No DB migration needed (Phase 1 schema is forward-compatible).

fusion_accounting_bank_rec/__init__.py

@@ -2,3 +2,4 @@ from . import models
 from . import controllers
 from . import services
 from . import wizards
+from . import reports

fusion_accounting_bank_rec/__manifest__.py

@@ -1,6 +1,6 @@
 {
     'name': 'Fusion Accounting — Bank Reconciliation',
-    'version': '19.0.1.0.5',
+    'version': '19.0.1.0.26',
     'category': 'Accounting/Accounting',
     'sequence': 28,
     'summary': 'Native V19 bank reconciliation widget with AI confidence scoring + behavioural learning.',
@@ -24,13 +24,89 @@ Built by Nexa Systems Inc.
     'author': 'Nexa Systems Inc.',
     'website': 'https://nexasystems.ca',
     'maintainer': 'Nexa Systems Inc.',
-    'depends': ['fusion_accounting_core'],
+    'depends': ['fusion_accounting_core', 'fusion_accounting_migration'],
     'external_dependencies': {
         'python': ['hypothesis'],
     },
     'data': [
         'security/ir.model.access.csv',
+        'data/cron.xml',
+        'wizards/auto_reconcile_wizard_views.xml',
+        'wizards/bulk_reconcile_wizard_views.xml',
+        'reports/migration_audit_report_views.xml',
+        'reports/migration_audit_report_action.xml',
+        'views/menu_views.xml',
     ],
+    'assets': {
+        'web.assets_backend': [
+            'fusion_accounting_bank_rec/static/src/scss/_variables.scss',
+            'fusion_accounting_bank_rec/static/src/scss/bank_reconciliation.scss',
+            'fusion_accounting_bank_rec/static/src/scss/ai_suggestion.scss',
+            'fusion_accounting_bank_rec/static/src/scss/dark_mode.scss',
+            'fusion_accounting_bank_rec/static/src/services/bank_reconciliation_service.js',
+            'fusion_accounting_bank_rec/static/src/views/kanban/bank_rec_kanban_controller.js',
+            'fusion_accounting_bank_rec/static/src/views/kanban/bank_rec_kanban_renderer.js',
+            'fusion_accounting_bank_rec/static/src/views/kanban/bank_rec_kanban_view.js',
+            'fusion_accounting_bank_rec/static/src/views/kanban/bank_rec_kanban.xml',
+            # OWL component mirror — Enterprise account_accountant bank-rec.
+            # Re-export shim so mirrored components can use the relative
+            # `../bank_reconciliation_service` import unchanged.
+            'fusion_accounting_bank_rec/static/src/components/bank_reconciliation/bank_reconciliation_service.js',
+            # Batch 1 (Task 30) — display components
+            'fusion_accounting_bank_rec/static/src/components/bank_reconciliation/statement_line/statement_line.js',
+            'fusion_accounting_bank_rec/static/src/components/bank_reconciliation/statement_line/statement_line.xml',
+            'fusion_accounting_bank_rec/static/src/components/bank_reconciliation/statement_summary/statement_summary.js',
+            'fusion_accounting_bank_rec/static/src/components/bank_reconciliation/statement_summary/statement_summary.xml',
+            'fusion_accounting_bank_rec/static/src/components/bank_reconciliation/line_info_pop_over/line_info_pop_over.js',
+            'fusion_accounting_bank_rec/static/src/components/bank_reconciliation/line_info_pop_over/line_info_pop_over.xml',
+            'fusion_accounting_bank_rec/static/src/components/bank_reconciliation/reconciled_line_name/reconciled_line_name.js',
+            'fusion_accounting_bank_rec/static/src/components/bank_reconciliation/reconciled_line_name/reconciled_line_name.xml',
+            # Batch 2 (Task 31) — action + edit components
+            'fusion_accounting_bank_rec/static/src/components/bank_reconciliation/button/button.js',
+            'fusion_accounting_bank_rec/static/src/components/bank_reconciliation/button/button.xml',
+            'fusion_accounting_bank_rec/static/src/components/bank_reconciliation/button_list/button_list.js',
+            'fusion_accounting_bank_rec/static/src/components/bank_reconciliation/button_list/button_list.xml',
+            'fusion_accounting_bank_rec/static/src/components/bank_reconciliation/line_to_reconcile/line_to_reconcile.js',
+            'fusion_accounting_bank_rec/static/src/components/bank_reconciliation/line_to_reconcile/line_to_reconcile.xml',
+            'fusion_accounting_bank_rec/static/src/components/bank_reconciliation/list_view/list.js',
+            'fusion_accounting_bank_rec/static/src/components/bank_reconciliation/list_view/list_view_many2one_multi_edit.js',
+            'fusion_accounting_bank_rec/static/src/components/bank_reconciliation/list_view/list_view_many2one_multi_edit.xml',
+            'fusion_accounting_bank_rec/static/src/components/bank_reconciliation/apply_amount/apply_amount.js',
+            'fusion_accounting_bank_rec/static/src/components/bank_reconciliation/apply_amount/apply_amount.xml',
+            # Batch 3 (Task 32) — dialog components
+            'fusion_accounting_bank_rec/static/src/components/bank_reconciliation/bankrec_form_dialog/bankrec_form_dialog.js',
+            'fusion_accounting_bank_rec/static/src/components/bank_reconciliation/bankrec_form_dialog/bankrec_form_dialog.xml',
+            'fusion_accounting_bank_rec/static/src/components/bank_reconciliation/search_dialog/search_dialog.js',
+            'fusion_accounting_bank_rec/static/src/components/bank_reconciliation/search_dialog/search_dialog.xml',
+            'fusion_accounting_bank_rec/static/src/components/bank_reconciliation/search_dialog/search_dialog_list.js',
+            'fusion_accounting_bank_rec/static/src/components/bank_reconciliation/search_dialog/search_dialog_list.xml',
+            # Batch 4 (Task 33) — auxiliary components
+            'fusion_accounting_bank_rec/static/src/components/bank_reconciliation/quick_create/quick_create.js',
+            'fusion_accounting_bank_rec/static/src/components/bank_reconciliation/quick_create/quick_create.xml',
+            'fusion_accounting_bank_rec/static/src/components/bank_reconciliation/chatter/chatter.js',
+            'fusion_accounting_bank_rec/static/src/components/bank_reconciliation/file_uploader/file_uploader.js',
+            # Fusion-only (Task 34) — AI suggestion UI
+            'fusion_accounting_bank_rec/static/src/components/bank_reconciliation/ai_suggestion/ai_suggestion_strip.js',
+            'fusion_accounting_bank_rec/static/src/components/bank_reconciliation/ai_suggestion/ai_suggestion_strip.xml',
+            'fusion_accounting_bank_rec/static/src/components/bank_reconciliation/ai_suggestion/ai_alternatives_panel.js',
+            'fusion_accounting_bank_rec/static/src/components/bank_reconciliation/ai_suggestion/ai_alternatives_panel.xml',
+            'fusion_accounting_bank_rec/static/src/components/bank_reconciliation/ai_suggestion/ai_reasoning_tooltip.js',
+            'fusion_accounting_bank_rec/static/src/components/bank_reconciliation/ai_suggestion/ai_reasoning_tooltip.xml',
+            # Fusion-only (Task 35) — batch action bar + reconcile model picker
+            'fusion_accounting_bank_rec/static/src/components/bank_reconciliation/batch_action_bar/batch_action_bar.js',
+            'fusion_accounting_bank_rec/static/src/components/bank_reconciliation/batch_action_bar/batch_action_bar.xml',
+            'fusion_accounting_bank_rec/static/src/components/bank_reconciliation/reconcile_model_picker/reconcile_model_picker.js',
+            'fusion_accounting_bank_rec/static/src/components/bank_reconciliation/reconcile_model_picker/reconcile_model_picker.xml',
+            # Fusion-only (Task 36) — attachment strip + partner history panel
+            'fusion_accounting_bank_rec/static/src/components/bank_reconciliation/attachment_strip/attachment_strip.js',
+            'fusion_accounting_bank_rec/static/src/components/bank_reconciliation/attachment_strip/attachment_strip.xml',
+            'fusion_accounting_bank_rec/static/src/components/bank_reconciliation/partner_history_panel/partner_history_panel.js',
+            'fusion_accounting_bank_rec/static/src/components/bank_reconciliation/partner_history_panel/partner_history_panel.xml',
+        ],
+        'web.assets_tests': [
+            'fusion_accounting_bank_rec/static/src/tours/bank_rec_tours.js',
+        ],
+    },
     'installable': True,
     'application': False,
     'license': 'OPL-1',

fusion_accounting_bank_rec/controllers/__init__.py

@@ -0,0 +1 @@
+from . import bank_rec_controller

fusion_accounting_bank_rec/controllers/bank_rec_controller.py

@@ -0,0 +1,325 @@
+"""HTTP controller: 10 JSON-RPC endpoints for the OWL bank-rec widget.
+
+All endpoints route through ``BankRecAdapter`` (which lives in
+``fusion_accounting_ai`` and already encapsulates fusion / enterprise /
+community routing) or directly through ``fusion.reconcile.engine`` for
+methods the adapter does not yet expose. The controller never touches
+``account.partial.reconcile`` directly.
+
+V19: uses ``@route(type='jsonrpc')``, the V19-blessed replacement for the
+deprecated ``type='json'`` (Odoo 19 logs a deprecation warning if you
+still use ``json``).
+"""
+
+import logging
+
+from odoo import _, http
+from odoo.exceptions import ValidationError
+from odoo.http import request
+
+_logger = logging.getLogger(__name__)
+
+
+def _adapter():
+    """Resolve the bank-rec data adapter from fusion_accounting_ai."""
+    from odoo.addons.fusion_accounting_ai.services.data_adapters import (
+        get_adapter,
+    )
+    return get_adapter(request.env, 'bank_rec')
+
+
+class FusionBankRecController(http.Controller):
+    """JSON-RPC surface consumed by the OWL bank-reconciliation widget.
+
+    All routes are ``auth='user'`` -- anonymous traffic is rejected by
+    Odoo's HTTP layer before reaching the handler.
+    """
+
+    # ------------------------------------------------------------------
+    # 1. get_state -- initial widget bootstrap
+    # ------------------------------------------------------------------
+
+    @http.route('/fusion/bank_rec/get_state', type='jsonrpc', auth='user')
+    def get_state(self, journal_id, company_id):
+        """Return the journal summary that seeds the kanban widget."""
+        Journal = request.env['account.journal']
+        Line = request.env['account.bank.statement.line']
+        journal = Journal.browse(int(journal_id))
+        if not journal.exists():
+            raise ValidationError(_("Journal %s not found") % journal_id)
+        company_id = int(company_id) if company_id else request.env.company.id
+        unreconciled_lines = Line.search([
+            ('journal_id', '=', journal.id),
+            ('is_reconciled', '=', False),
+            ('company_id', '=', company_id),
+        ])
+        total_amount = sum(abs(l.amount) for l in unreconciled_lines)
+        last_stmt = request.env['account.bank.statement'].search(
+            [('journal_id', '=', journal.id)],
+            order='date desc', limit=1)
+        currency = journal.currency_id or journal.company_id.currency_id
+        return {
+            'journal': {
+                'id': journal.id,
+                'name': journal.name,
+                'currency_code': currency.name,
+            },
+            'unreconciled_count': len(unreconciled_lines),
+            'total_pending_amount': total_amount,
+            'last_statement_date': str(last_stmt.date) if last_stmt and last_stmt.date else None,
+        }
+
+    # ------------------------------------------------------------------
+    # 2. list_unreconciled -- paginated, fusion-enriched
+    # ------------------------------------------------------------------
+
+    @http.route('/fusion/bank_rec/list_unreconciled', type='jsonrpc', auth='user')
+    def list_unreconciled(self, journal_id, limit=50, offset=0,
+                            company_id=None, date_from=None, date_to=None,
+                            min_amount=None):
+        """Return enriched, paginated unreconciled bank lines."""
+        limit = int(limit)
+        offset = int(offset)
+        company_id = (int(company_id) if company_id
+                        else request.env.company.id)
+        # The adapter doesn't take an offset; over-fetch and slice.
+        rows = _adapter().list_unreconciled(
+            journal_id=int(journal_id),
+            limit=limit + offset,
+            company_id=company_id,
+            date_from=date_from,
+            date_to=date_to,
+            min_amount=min_amount,
+        )
+        sliced = rows[offset:offset + limit]
+        Line = request.env['account.bank.statement.line']
+        domain = [
+            ('journal_id', '=', int(journal_id)),
+            ('is_reconciled', '=', False),
+            ('company_id', '=', company_id),
+        ]
+        if date_from:
+            domain.append(('date', '>=', date_from))
+        if date_to:
+            domain.append(('date', '<=', date_to))
+        if min_amount is not None:
+            domain.append(('amount', '>=', float(min_amount)))
+        total = Line.search_count(domain)
+        return {
+            'count': len(sliced),
+            'total': total,
+            'lines': sliced,
+        }
+
+    # ------------------------------------------------------------------
+    # 3. get_line_detail -- one line + suggestions + attachments
+    # ------------------------------------------------------------------
+
+    @http.route('/fusion/bank_rec/get_line_detail', type='jsonrpc', auth='user')
+    def get_line_detail(self, statement_line_id):
+        """Return full detail for one line including pending suggestions."""
+        Line = request.env['account.bank.statement.line']
+        line = Line.browse(int(statement_line_id))
+        if not line.exists():
+            raise ValidationError(
+                _("Statement line %s not found") % statement_line_id)
+        Sug = request.env['fusion.reconcile.suggestion']
+        suggestions = Sug.search([
+            ('statement_line_id', '=', line.id),
+            ('state', '=', 'pending'),
+        ], order='confidence desc, rank asc')
+        Att = request.env['ir.attachment']
+        attachments = Att.search([
+            ('res_model', '=', 'account.move'),
+            ('res_id', '=', line.move_id.id),
+        ]) if line.move_id else Att.browse()
+        currency = line.currency_id or line.company_id.currency_id
+        return {
+            'line': {
+                'id': line.id,
+                'date': str(line.date) if line.date else None,
+                'payment_ref': line.payment_ref or '',
+                'amount': line.amount,
+                'partner_id': line.partner_id.id if line.partner_id else None,
+                'partner_name': line.partner_id.name if line.partner_id else None,
+                'currency_id': currency.id,
+                'currency_code': currency.name,
+                'journal_id': line.journal_id.id,
+                'journal_name': line.journal_id.name,
+                'is_reconciled': line.is_reconciled,
+            },
+            'suggestions': [{
+                'id': s.id,
+                'candidate_ids': s.proposed_move_line_ids.ids,
+                'confidence': s.confidence,
+                'rank': s.rank,
+                'reasoning': s.reasoning or '',
+                'scores': {
+                    'amount_match': s.score_amount_match,
+                    'partner_pattern': s.score_partner_pattern,
+                    'precedent_similarity': s.score_precedent_similarity,
+                    'ai_rerank': s.score_ai_rerank,
+                },
+            } for s in suggestions],
+            'attachments': [{
+                'id': a.id,
+                'name': a.name,
+                'mimetype': a.mimetype,
+            } for a in attachments],
+        }
+
+    # ------------------------------------------------------------------
+    # 4. suggest_matches -- lazy AI suggest for a line
+    # ------------------------------------------------------------------
+
+    @http.route('/fusion/bank_rec/suggest_matches', type='jsonrpc', auth='user')
+    def suggest_matches(self, statement_line_ids, limit_per_line=3):
+        """Trigger AI suggest for one or more statement lines."""
+        ids = [int(i) for i in (statement_line_ids or [])]
+        result = _adapter().suggest_matches(
+            statement_line_ids=ids,
+            limit_per_line=int(limit_per_line),
+        )
+        return {'suggestions': result}
+
+    # ------------------------------------------------------------------
+    # 5. accept_suggestion -- promote AI suggestion to real reconcile
+    # ------------------------------------------------------------------
+
+    @http.route('/fusion/bank_rec/accept_suggestion', type='jsonrpc', auth='user')
+    def accept_suggestion(self, suggestion_id):
+        """Accept a fusion suggestion. Returns the partial IDs created."""
+        sug = request.env['fusion.reconcile.suggestion'].browse(
+            int(suggestion_id))
+        if not sug.exists():
+            raise ValidationError(
+                _("Suggestion %s not found") % suggestion_id)
+        # Capture the journal/company before reconcile (the sug may go stale).
+        journal_id = sug.statement_line_id.journal_id.id
+        company_id = sug.company_id.id
+        result = _adapter().accept_suggestion(suggestion_id=int(suggestion_id))
+        unreconciled_count_after = request.env[
+            'account.bank.statement.line'].search_count([
+                ('journal_id', '=', journal_id),
+                ('is_reconciled', '=', False),
+                ('company_id', '=', company_id),
+            ])
+        return {
+            'status': 'accepted',
+            'partial_ids': result.get('partial_ids', []),
+            'unreconciled_count_after': unreconciled_count_after,
+        }
+
+    # ------------------------------------------------------------------
+    # 6. reconcile_manual -- user picked candidates manually
+    # ------------------------------------------------------------------
+
+    @http.route('/fusion/bank_rec/reconcile_manual', type='jsonrpc', auth='user')
+    def reconcile_manual(self, statement_line_id, against_move_line_ids):
+        """Reconcile a line against an explicit set of journal items."""
+        line = request.env['account.bank.statement.line'].browse(
+            int(statement_line_id))
+        if not line.exists():
+            raise ValidationError(
+                _("Statement line %s not found") % statement_line_id)
+        cands = request.env['account.move.line'].browse(
+            [int(i) for i in (against_move_line_ids or [])])
+        result = request.env['fusion.reconcile.engine'].reconcile_one(
+            line, against_lines=cands)
+        return {
+            'status': 'reconciled',
+            'partial_ids': result.get('partial_ids', []),
+        }
+
+    # ------------------------------------------------------------------
+    # 7. unreconcile -- reverse a prior reconcile
+    # ------------------------------------------------------------------
+
+    @http.route('/fusion/bank_rec/unreconcile', type='jsonrpc', auth='user')
+    def unreconcile(self, partial_reconcile_ids):
+        """Reverse one or more partial reconciles."""
+        ids = [int(i) for i in (partial_reconcile_ids or [])]
+        result = _adapter().unreconcile(partial_reconcile_ids=ids)
+        return {
+            'status': 'unreconciled',
+            'unreconciled_line_ids': result.get('unreconciled_line_ids', []),
+        }
+
+    # ------------------------------------------------------------------
+    # 8. write_off -- absorb residual into a write-off account
+    # ------------------------------------------------------------------
+
+    @http.route('/fusion/bank_rec/write_off', type='jsonrpc', auth='user')
+    def write_off(self, statement_line_id, account_id, amount, label,
+                    tax_id=None):
+        """Apply a write-off against a bank statement line."""
+        line = request.env['account.bank.statement.line'].browse(
+            int(statement_line_id))
+        if not line.exists():
+            raise ValidationError(
+                _("Statement line %s not found") % statement_line_id)
+        account = request.env['account.account'].browse(int(account_id))
+        tax = (request.env['account.tax'].browse(int(tax_id))
+                if tax_id else None)
+        result = request.env['fusion.reconcile.engine'].write_off(
+            line, account=account, amount=float(amount),
+            tax_id=tax, label=label)
+        return {
+            'status': 'written_off',
+            'partial_ids': result.get('partial_ids', []),
+            'write_off_move_id': result.get('write_off_move_id'),
+        }
+
+    # ------------------------------------------------------------------
+    # 9. bulk_reconcile -- batch auto-reconcile a recordset
+    # ------------------------------------------------------------------
+
+    @http.route('/fusion/bank_rec/bulk_reconcile', type='jsonrpc', auth='user')
+    def bulk_reconcile(self, statement_line_ids, strategy='auto'):
+        """Batch auto-reconcile. Returns counts + per-line errors."""
+        ids = [int(i) for i in (statement_line_ids or [])]
+        lines = request.env['account.bank.statement.line'].browse(ids)
+        result = request.env['fusion.reconcile.engine'].reconcile_batch(
+            lines, strategy=strategy)
+        return result
+
+    # ------------------------------------------------------------------
+    # 10. get_partner_history -- partner reconcile history panel
+    # ------------------------------------------------------------------
+
+    @http.route('/fusion/bank_rec/get_partner_history', type='jsonrpc', auth='user')
+    def get_partner_history(self, partner_id, limit=20):
+        """Return a partner's reconcile history + learned pattern."""
+        Partner = request.env['res.partner']
+        partner = Partner.browse(int(partner_id))
+        if not partner.exists():
+            raise ValidationError(_("Partner %s not found") % partner_id)
+        Precedent = request.env['fusion.reconcile.precedent']
+        recent = Precedent.search(
+            [('partner_id', '=', partner.id)],
+            order='reconciled_at desc, id desc',
+            limit=int(limit),
+        )
+        Pattern = request.env['fusion.reconcile.pattern']
+        pattern = Pattern.search(
+            [('partner_id', '=', partner.id)], limit=1)
+        return {
+            'partner': {
+                'id': partner.id,
+                'name': partner.name,
+            },
+            'recent_reconciles': [{
+                'precedent_id': p.id,
+                'date': str(p.date) if p.date else None,
+                'amount': p.amount,
+                'memo_tokens': p.memo_tokens or '',
+                'matched_count': p.matched_move_line_count,
+                'source': p.source,
+            } for p in recent],
+            'pattern': ({
+                'reconcile_count': pattern.reconcile_count,
+                'pref_strategy': pattern.pref_strategy or None,
+                'common_memo_tokens': pattern.common_memo_tokens or None,
+                'typical_cadence_days': pattern.typical_cadence_days,
+            } if pattern else None),
+        }

fusion_accounting_bank_rec/data/cron.xml

@@ -0,0 +1,35 @@
+<?xml version="1.0" encoding="utf-8"?>
+<odoo noupdate="1">
+
+    <record id="cron_fusion_bank_rec_suggest" model="ir.cron">
+        <field name="name">Fusion Bank Rec — Warm AI Suggestions</field>
+        <field name="model_id" ref="model_fusion_bank_rec_cron"/>
+        <field name="state">code</field>
+        <field name="code">model._cron_suggest_pending()</field>
+        <field name="interval_number">30</field>
+        <field name="interval_type">minutes</field>
+        <field name="active" eval="True"/>
+    </record>
+
+    <record id="cron_fusion_bank_rec_pattern_refresh" model="ir.cron">
+        <field name="name">Fusion Bank Rec — Refresh Partner Patterns</field>
+        <field name="model_id" ref="model_fusion_bank_rec_cron"/>
+        <field name="state">code</field>
+        <field name="code">model._cron_refresh_patterns()</field>
+        <field name="interval_number">1</field>
+        <field name="interval_type">days</field>
+        <field name="nextcall" eval="(DateTime.now().replace(hour=2, minute=0, second=0) + timedelta(days=1)).strftime('%Y-%m-%d %H:%M:%S')"/>
+        <field name="active" eval="True"/>
+    </record>
+
+    <record id="cron_fusion_bank_rec_mv_refresh" model="ir.cron">
+        <field name="name">Fusion Bank Rec — Refresh Unreconciled MV</field>
+        <field name="model_id" ref="model_fusion_bank_rec_cron"/>
+        <field name="state">code</field>
+        <field name="code">model._cron_refresh_mv()</field>
+        <field name="interval_number">5</field>
+        <field name="interval_type">minutes</field>
+        <field name="active" eval="True"/>
+    </record>
+
+</odoo>

fusion_accounting_bank_rec/data/sql/create_mv_unreconciled_bank_line.sql

@@ -0,0 +1,57 @@
+-- Materialized view: pre-aggregated data for the OWL bank reconciliation widget.
+-- Refreshed on cron (Task 25) and on suggestion writes.
+-- Indexed on (company_id, journal_id, date) for fast UI queries.
+
+-- NOTE: account_bank_statement_line does not store `date` directly in V19;
+-- it is a related field through move_id -> account_move.date. We JOIN on
+-- account_move to get it.
+CREATE MATERIALIZED VIEW IF NOT EXISTS fusion_unreconciled_bank_line_mv AS
+SELECT
+    bsl.id                                         AS id,
+    bsl.company_id                                 AS company_id,
+    bsl.journal_id                                 AS journal_id,
+    am.date                                        AS date,
+    bsl.amount                                     AS amount,
+    bsl.payment_ref                                AS payment_ref,
+    bsl.currency_id                                AS currency_id,
+    bsl.partner_id                                 AS partner_id,
+    bsl.create_date                                AS create_date,
+    -- Top suggestion (highest confidence pending one)
+    (SELECT s.id FROM fusion_reconcile_suggestion s
+        WHERE s.statement_line_id = bsl.id AND s.state = 'pending'
+        ORDER BY s.confidence DESC, s.rank ASC LIMIT 1)         AS top_suggestion_id,
+    (SELECT s.confidence FROM fusion_reconcile_suggestion s
+        WHERE s.statement_line_id = bsl.id AND s.state = 'pending'
+        ORDER BY s.confidence DESC, s.rank ASC LIMIT 1)         AS top_confidence,
+    CASE
+        WHEN (SELECT MAX(s.confidence) FROM fusion_reconcile_suggestion s
+              WHERE s.statement_line_id = bsl.id AND s.state = 'pending') >= 0.85
+            THEN 'high'
+        WHEN (SELECT MAX(s.confidence) FROM fusion_reconcile_suggestion s
+              WHERE s.statement_line_id = bsl.id AND s.state = 'pending') >= 0.60
+            THEN 'medium'
+        WHEN (SELECT MAX(s.confidence) FROM fusion_reconcile_suggestion s
+              WHERE s.statement_line_id = bsl.id AND s.state = 'pending') > 0
+            THEN 'low'
+        ELSE 'none'
+    END                                                          AS confidence_band,
+    -- Attachment count (assumes ir_attachment.res_model='account.bank.statement.line')
+    (SELECT COUNT(*) FROM ir_attachment att
+        WHERE att.res_model = 'account.bank.statement.line' AND att.res_id = bsl.id)
+                                                                 AS attachment_count,
+    -- Partner reconcile pattern hint
+    COALESCE((SELECT p.reconcile_count FROM fusion_reconcile_pattern p
+        WHERE p.partner_id = bsl.partner_id AND p.company_id = bsl.company_id LIMIT 1), 0)
+                                                                 AS partner_reconcile_count
+FROM account_bank_statement_line bsl
+JOIN account_move am ON am.id = bsl.move_id
+WHERE bsl.is_reconciled IS NOT TRUE;
+
+-- Indexes for the common UI queries: filter by company + journal, sort by date desc.
+CREATE INDEX IF NOT EXISTS fusion_mv_unrec_company_journal_date_idx
+    ON fusion_unreconciled_bank_line_mv (company_id, journal_id, date DESC);
+CREATE INDEX IF NOT EXISTS fusion_mv_unrec_partner_idx
+    ON fusion_unreconciled_bank_line_mv (partner_id) WHERE partner_id IS NOT NULL;
+-- UNIQUE index required for CONCURRENTLY refresh
+CREATE UNIQUE INDEX IF NOT EXISTS fusion_mv_unrec_id_idx
+    ON fusion_unreconciled_bank_line_mv (id);

fusion_accounting_bank_rec/models/__init__.py

@@ -5,3 +5,6 @@ from . import fusion_bank_rec_widget
 from . import account_bank_statement_line
 from . import account_reconcile_model
 from . import fusion_reconcile_engine
+from . import fusion_unreconciled_bank_line_mv
+from . import fusion_bank_rec_cron
+from . import fusion_migration_wizard

fusion_accounting_bank_rec/models/fusion_bank_rec_cron.py

@@ -0,0 +1,119 @@
+"""Cron handler model for fusion_accounting_bank_rec.
+
+Three scheduled jobs:
+- _cron_suggest_pending: warm AI suggestions for unreconciled lines (30 min)
+- _cron_refresh_patterns: recompute fusion.reconcile.pattern aggregates (daily 02:00)
+- _cron_refresh_mv: REFRESH MATERIALIZED VIEW CONCURRENTLY (5 min)
+"""
+
+import logging
+from datetime import timedelta
+
+import odoo
+from odoo import api, fields, models
+
+from ..services.pattern_extractor import extract_pattern_for_partner
+
+_logger = logging.getLogger(__name__)
+
+
+class FusionBankRecCron(models.AbstractModel):
+    _name = "fusion.bank.rec.cron"
+    _description = "Fusion Bank Reconciliation Cron Handlers"
+
+    @api.model
+    def _cron_suggest_pending(self, batch_size=50):
+        """For each unreconciled bank line that doesn't have a recent pending
+        suggestion, run engine.suggest_matches.
+
+        Recent = a pending suggestion created within the last 24 hours."""
+        cutoff = fields.Datetime.now() - timedelta(hours=24)
+        Line = self.env['account.bank.statement.line']
+        lines_to_consider = Line.search([
+            ('is_reconciled', '=', False),
+            ('partner_id', '!=', False),
+        ], limit=batch_size * 5)
+
+        Suggestion = self.env['fusion.reconcile.suggestion']
+        lines_needing_suggestions = self.env['account.bank.statement.line']
+        for line in lines_to_consider:
+            recent = Suggestion.search_count([
+                ('statement_line_id', '=', line.id),
+                ('state', '=', 'pending'),
+                ('create_date', '>=', cutoff),
+            ])
+            if recent == 0:
+                lines_needing_suggestions |= line
+            if len(lines_needing_suggestions) >= batch_size:
+                break
+
+        if not lines_needing_suggestions:
+            _logger.debug("Cron: no bank lines need suggestion warming")
+            return
+
+        _logger.info(
+            "Cron: warming suggestions for %d bank lines",
+            len(lines_needing_suggestions))
+        try:
+            self.env['fusion.reconcile.engine'].suggest_matches(
+                lines_needing_suggestions, limit_per_line=3)
+        except Exception as e:
+            _logger.exception("Cron suggest_pending failed: %s", e)
+
+    @api.model
+    def _cron_refresh_patterns(self):
+        """For each (company, partner) pair with precedents, recompute and
+        upsert the fusion.reconcile.pattern row."""
+        Pattern = self.env['fusion.reconcile.pattern']
+        self.env.cr.execute("""
+            SELECT DISTINCT company_id, partner_id
+            FROM fusion_reconcile_precedent
+            WHERE partner_id IS NOT NULL
+        """)
+        pairs = self.env.cr.fetchall()
+        _logger.info(
+            "Cron: refreshing patterns for %d (company, partner) pairs",
+            len(pairs))
+        for company_id, partner_id in pairs:
+            try:
+                vals = extract_pattern_for_partner(
+                    self.env, company_id=company_id, partner_id=partner_id)
+                existing = Pattern.search([
+                    ('company_id', '=', company_id),
+                    ('partner_id', '=', partner_id),
+                ], limit=1)
+                if existing:
+                    existing.write(vals)
+                else:
+                    Pattern.create(vals)
+            except Exception as e:
+                _logger.warning(
+                    "Pattern refresh failed for company=%s partner=%s: %s",
+                    company_id, partner_id, e)
+
+    @api.model
+    def _cron_refresh_mv(self):
+        """Refresh the materialized view CONCURRENTLY using an autocommit cursor.
+
+        REFRESH CONCURRENTLY can't run inside a transaction, so we open a
+        fresh connection in autocommit mode (per Task 24's note). On any
+        failure, we fall back to the model's blocking refresh."""
+        try:
+            db_name = self.env.cr.dbname
+            db = odoo.sql_db.db_connect(db_name)
+            with db.cursor() as cron_cr:
+                cron_cr._cnx.set_session(autocommit=True)
+                cron_cr.execute(
+                    "REFRESH MATERIALIZED VIEW CONCURRENTLY "
+                    "fusion_unreconciled_bank_line_mv")
+            _logger.debug("Cron: MV refresh CONCURRENTLY succeeded")
+        except Exception as e:
+            _logger.warning(
+                "Cron MV refresh CONCURRENTLY failed (%s); falling back to "
+                "blocking refresh", e)
+            try:
+                self.env['fusion.unreconciled.bank.line.mv']._refresh(
+                    concurrently=False)
+            except Exception as e2:
+                _logger.exception(
+                    "Cron MV refresh fallback also failed: %s", e2)

fusion_accounting_bank_rec/models/fusion_migration_wizard.py

@@ -0,0 +1,97 @@
+"""Bank-rec specific migration step.
+
+Hooks into fusion.migration.wizard (defined by fusion_accounting_migration)
+to bootstrap fusion.reconcile.precedent from existing
+account.partial.reconcile rows. This gives the AI immediate "memory" from
+past Enterprise reconciles so suggestions can be ranked by precedent
+similarity from day one.
+
+The bootstrap step is exposed as a public method (_bank_rec_bootstrap_step)
+so tests and the audit report can invoke it directly. action_run_migration
+is overridden to call super() then run the bootstrap.
+"""
+
+import logging
+
+from odoo import _, models
+
+from ..services.precedent_backfill import backfill_precedents
+
+_logger = logging.getLogger(__name__)
+
+
+class FusionMigrationWizard(models.TransientModel):
+    _inherit = "fusion.migration.wizard"
+
+    def _bank_rec_bootstrap_step(self):
+        """Migration step: backfill precedents + refresh patterns + refresh MV.
+
+        Returns a dict describing what happened, suitable for surfacing to
+        the user via notification or PDF audit report.
+        """
+        self.ensure_one()
+        _logger.info(
+            "fusion_accounting_bank_rec migration step: bootstrap starting")
+
+        company_id = None
+        if 'company_id' in self._fields and self.company_id:
+            company_id = self.company_id.id
+
+        precedent_result = backfill_precedents(
+            self.env, company_id=company_id, limit=10000)
+
+        try:
+            self.env['fusion.bank.rec.cron']._cron_refresh_patterns()
+            patterns_ok = True
+        except Exception as e:  # noqa: BLE001
+            _logger.warning(
+                "Pattern refresh during migration failed: %s", e)
+            patterns_ok = False
+
+        try:
+            self.env['fusion.unreconciled.bank.line.mv']._refresh(
+                concurrently=False)
+            mv_ok = True
+        except Exception as e:  # noqa: BLE001
+            _logger.warning("MV refresh during migration failed: %s", e)
+            mv_ok = False
+
+        result = {
+            'step': 'bank_rec_bootstrap',
+            'precedents_created': precedent_result['created'],
+            'precedents_skipped': precedent_result['skipped'],
+            'patterns_refreshed': patterns_ok,
+            'mv_refreshed': mv_ok,
+        }
+        _logger.info(
+            "fusion_accounting_bank_rec bootstrap complete: %s", result)
+        return result
+
+    def action_run_migration(self):
+        """Override the migration entry-point to add the bank-rec step.
+
+        Calls super() (which currently returns a notification stub from
+        Phase 0) and then runs the bank-rec bootstrap. Returns a
+        notification summarizing both.
+        """
+        _ = super().action_run_migration()
+        result = self._bank_rec_bootstrap_step()
+        return {
+            'type': 'ir.actions.client',
+            'tag': 'display_notification',
+            'params': {
+                'type': 'success',
+                'title': _("Bank-Rec Migration Complete"),
+                'message': _(
+                    "Backfilled %(created)d precedents "
+                    "(skipped %(skipped)d). "
+                    "Patterns refreshed: %(p)s. MV refreshed: %(m)s."
+                ) % {
+                    'created': result['precedents_created'],
+                    'skipped': result['precedents_skipped'],
+                    'p': 'yes' if result['patterns_refreshed'] else 'no',
+                    'm': 'yes' if result['mv_refreshed'] else 'no',
+                },
+                'sticky': False,
+            },
+        }

fusion_accounting_bank_rec/models/fusion_reconcile_engine.py

@@ -177,14 +177,19 @@ class FusionReconcileEngine(models.AbstractModel):
             if line.is_reconciled:
                 skipped += 1
                 continue
+            # Per-line savepoint so a single DB-level failure (e.g. a
+            # check-constraint violation on one bad line) doesn't poison
+            # the whole batch's transaction.
             try:
-                candidates = self._fetch_candidates(line)
+                with self.env.cr.savepoint():
-                picked = self._apply_strategy(line, candidates, strategy)
+                    candidates = self._fetch_candidates(line)
-                if picked:
+                    picked = self._apply_strategy(
-                    self.reconcile_one(line, against_lines=picked)
+                        line, candidates, strategy)
-                    reconciled += 1
+                    if picked:
-                else:
+                        self.reconcile_one(line, against_lines=picked)
-                    skipped += 1
+                        reconciled += 1
+                    else:
+                        skipped += 1
             except Exception as e:  # noqa: BLE001
                 errors.append({'line_id': line.id, 'error': str(e)})
                 _logger.warning(

fusion_accounting_bank_rec/models/fusion_reconcile_precedent.py

@@ -41,6 +41,7 @@ class FusionReconcilePrecedent(models.Model):
     reconciled_at = fields.Datetime()
     source = fields.Selection([
         ('historical_bootstrap', 'Imported from history'),
+        ('backfill', 'Backfilled from account.partial.reconcile (migration)'),
         ('manual', 'Manual reconcile via fusion'),
         ('ai_accepted', 'AI suggestion accepted'),
         ('auto_rule', 'account.reconcile.model auto-fired'),

fusion_accounting_bank_rec/models/fusion_reconcile_suggestion.py

@@ -9,8 +9,12 @@ suggestions here, and the user (or batch-accept action) approves them
 through the engine's accept_suggestion() method.
 """
 
+import logging
+
 from odoo import api, fields, models
 
+_logger = logging.getLogger(__name__)
+
 
 class FusionReconcileSuggestion(models.Model):
     _name = "fusion.reconcile.suggestion"
@@ -96,3 +100,38 @@ class FusionReconcileSuggestion(models.Model):
                 sug.confidence_band = 'low'
             else:
                 sug.confidence_band = 'none'
+
+    # ------------------------------------------------------------------
+    # CRUD overrides — trigger MV refresh so the OWL widget sees fresh
+    # confidence bands / top suggestion ids without waiting for cron.
+    # ------------------------------------------------------------------
+
+    @api.model_create_multi
+    def create(self, vals_list):
+        records = super().create(vals_list)
+        self._trigger_mv_refresh()
+        return records
+
+    def write(self, vals):
+        res = super().write(vals)
+        # Only refresh on changes that affect the MV's projected columns.
+        if 'state' in vals or 'confidence' in vals or 'rank' in vals:
+            self._trigger_mv_refresh()
+        return res
+
+    def _trigger_mv_refresh(self):
+        """Best-effort MV refresh; never poison the originating transaction.
+
+        Uses concurrently=False because Postgres forbids
+        REFRESH MATERIALIZED VIEW CONCURRENTLY inside a transaction block,
+        and Odoo's per-request cursor is always in a transaction. The cron
+        job (Task 25) opens a dedicated autocommit cursor for CONCURRENTLY
+        refreshes when the MV grows large enough that a brief blocking
+        refresh becomes objectionable.
+        """
+        try:
+            self.env['fusion.unreconciled.bank.line.mv']._refresh(
+                concurrently=False)
+        except Exception as e:  # noqa: BLE001
+            _logger.warning(
+                "MV refresh after suggestion write failed: %s", e)

fusion_accounting_bank_rec/models/fusion_unreconciled_bank_line_mv.py

@@ -0,0 +1,91 @@
+"""Materialized view exposing pre-aggregated unreconciled-bank-line data.
+
+The MV is created in the model's init() (called by Odoo on install/upgrade).
+Refresh strategy:
+- Cron (every 5 min) — see fusion_accounting_bank_rec/data/cron.xml (Task 25)
+- Triggered refresh after suggestion writes (handled in fusion_reconcile_suggestion.py)
+"""
+
+import logging
+import os
+
+from odoo import api, fields, models
+
+_logger = logging.getLogger(__name__)
+
+
+class FusionUnreconciledBankLineMV(models.Model):
+    _name = "fusion.unreconciled.bank.line.mv"
+    _description = "Materialized view of unreconciled bank lines for OWL widget"
+    _auto = False  # we manage the table ourselves
+    _table = "fusion_unreconciled_bank_line_mv"
+    _order = "date desc, id desc"
+
+    # Fields mirror the columns in the SQL view; required so Odoo can read them.
+    company_id = fields.Many2one('res.company', readonly=True)
+    journal_id = fields.Many2one('account.journal', readonly=True)
+    date = fields.Date(readonly=True)
+    amount = fields.Float(readonly=True)
+    payment_ref = fields.Char(readonly=True)
+    currency_id = fields.Many2one('res.currency', readonly=True)
+    partner_id = fields.Many2one('res.partner', readonly=True)
+    create_date = fields.Datetime(readonly=True)
+    top_suggestion_id = fields.Many2one('fusion.reconcile.suggestion', readonly=True)
+    top_confidence = fields.Float(readonly=True)
+    confidence_band = fields.Selection([
+        ('high', 'High'),
+        ('medium', 'Medium'),
+        ('low', 'Low'),
+        ('none', 'None'),
+    ], readonly=True)
+    attachment_count = fields.Integer(readonly=True)
+    partner_reconcile_count = fields.Integer(readonly=True)
+
+    def init(self):
+        """Create the MV if missing.
+
+        Reads create_mv_unreconciled_bank_line.sql and executes it. Idempotent
+        because the SQL uses CREATE MATERIALIZED VIEW IF NOT EXISTS."""
+        sql_path = os.path.join(
+            os.path.dirname(__file__), '..', 'data', 'sql',
+            'create_mv_unreconciled_bank_line.sql')
+        with open(sql_path, 'r') as f:
+            sql = f.read()
+        self.env.cr.execute(sql)
+        _logger.info(
+            "fusion_unreconciled_bank_line_mv: created/verified MV + indexes")
+
+    @api.model
+    def _refresh(self, *, concurrently=True):
+        """Refresh the MV.
+
+        If ``concurrently=True`` (default), uses
+        REFRESH MATERIALIZED VIEW CONCURRENTLY (requires the unique index).
+        Falls back to a blocking refresh on the first refresh after creation
+        (when CONCURRENTLY is not yet allowed because the MV has never been
+        populated).
+
+        Flushes the ORM cache first so the materialization sees the latest
+        committed-to-DB values for fields like ``is_reconciled`` (computed,
+        stored — sometimes still buffered in the cache mid-request)."""
+        self.env.flush_all()
+        keyword = "CONCURRENTLY" if concurrently else ""
+        try:
+            self.env.cr.execute(
+                f"REFRESH MATERIALIZED VIEW {keyword} fusion_unreconciled_bank_line_mv"
+            )
+            _logger.debug(
+                "fusion_unreconciled_bank_line_mv refreshed (%s)",
+                'concurrent' if concurrently else 'blocking')
+        except Exception as e:  # noqa: BLE001
+            # CONCURRENTLY fails on first refresh after creation if the MV is
+            # empty / has never been populated; fall back to non-concurrent.
+            if concurrently:
+                _logger.warning(
+                    "Concurrent MV refresh failed (%s); falling back to "
+                    "blocking refresh", e)
+                self.env.cr.execute(
+                    "REFRESH MATERIALIZED VIEW fusion_unreconciled_bank_line_mv"
+                )
+            else:
+                raise

fusion_accounting_bank_rec/reports/__init__.py

@@ -0,0 +1 @@
+from . import migration_audit_report

fusion_accounting_bank_rec/reports/migration_audit_report.py

@@ -0,0 +1,51 @@
+"""QWeb PDF report: summary of bank-rec migration outcomes.
+
+Triggered from the migration wizard's "Print" menu after the wizard
+completes. For each company on the system, reports:
+- Backfilled precedents (source='backfill')
+- Fusion reconcile patterns
+- Bank statement lines still unreconciled
+
+Lets the operator confirm Phase 1 migration successfully bootstrapped
+the AI's reconcile memory from past Enterprise reconciles.
+"""
+
+from odoo import api, models
+
+
+class FusionMigrationAuditReport(models.AbstractModel):
+    _name = "report.fusion_accounting_bank_rec.migration_audit_template"
+    _description = "Bank-Rec Migration Audit Report"
+
+    @api.model
+    def _get_report_values(self, docids, data=None):
+        Wizard = self.env['fusion.migration.wizard']
+        wizards = Wizard.browse(docids) if docids else Wizard
+
+        Precedent = self.env['fusion.reconcile.precedent']
+        Pattern = self.env['fusion.reconcile.pattern']
+        Line = self.env['account.bank.statement.line']
+
+        company_stats = []
+        for company in self.env['res.company'].search([]):
+            company_stats.append({
+                'company': company,
+                'precedents_count': Precedent.search_count([
+                    ('company_id', '=', company.id),
+                    ('source', '=', 'backfill'),
+                ]),
+                'patterns_count': Pattern.search_count([
+                    ('company_id', '=', company.id),
+                ]),
+                'unreconciled_count': Line.search_count([
+                    ('company_id', '=', company.id),
+                    ('is_reconciled', '=', False),
+                ]),
+            })
+
+        return {
+            'doc_ids': docids,
+            'doc_model': 'fusion.migration.wizard',
+            'docs': wizards,
+            'company_stats': company_stats,
+        }

fusion_accounting_bank_rec/reports/migration_audit_report_action.xml

@@ -0,0 +1,12 @@
+<?xml version="1.0" encoding="utf-8"?>
+<odoo>
+    <record id="action_report_migration_audit" model="ir.actions.report">
+        <field name="name">Bank-Rec Migration Audit</field>
+        <field name="model">fusion.migration.wizard</field>
+        <field name="report_type">qweb-pdf</field>
+        <field name="report_name">fusion_accounting_bank_rec.migration_audit_template</field>
+        <field name="report_file">fusion_accounting_bank_rec.migration_audit_template</field>
+        <field name="binding_model_id" ref="fusion_accounting_migration.model_fusion_migration_wizard"/>
+        <field name="binding_type">report</field>
+    </record>
+</odoo>

fusion_accounting_bank_rec/reports/migration_audit_report_views.xml

@@ -0,0 +1,42 @@
+<?xml version="1.0" encoding="utf-8"?>
+<odoo>
+    <template id="migration_audit_template">
+        <t t-call="web.html_container">
+            <t t-call="web.external_layout">
+                <div class="page">
+                    <h2>Bank-Rec Migration Audit</h2>
+                    <p>
+                        Generated
+                        <span t-esc="context_timestamp(datetime.datetime.now()).strftime('%Y-%m-%d %H:%M')"/>
+                    </p>
+
+                    <h3>Per-Company Summary</h3>
+                    <table class="table table-sm">
+                        <thead>
+                            <tr>
+                                <th>Company</th>
+                                <th class="text-end">Backfilled Precedents</th>
+                                <th class="text-end">Patterns</th>
+                                <th class="text-end">Still Unreconciled</th>
+                            </tr>
+                        </thead>
+                        <tbody>
+                            <tr t-foreach="company_stats" t-as="cs">
+                                <td><span t-esc="cs['company'].name"/></td>
+                                <td class="text-end"><span t-esc="cs['precedents_count']"/></td>
+                                <td class="text-end"><span t-esc="cs['patterns_count']"/></td>
+                                <td class="text-end"><span t-esc="cs['unreconciled_count']"/></td>
+                            </tr>
+                        </tbody>
+                    </table>
+
+                    <p class="text-muted">
+                        This report verifies that Phase 1 migration successfully
+                        bootstrapped the AI's reconcile memory from past Enterprise
+                        reconciles.
+                    </p>
+                </div>
+            </t>
+        </t>
+    </template>
+</odoo>

fusion_accounting_bank_rec/security/ir.model.access.csv

@@ -6,3 +6,7 @@ access_fusion_reconcile_precedent_admin,precedent admin,model_fusion_reconcile_p
 access_fusion_reconcile_suggestion_user,suggestion user,model_fusion_reconcile_suggestion,fusion_accounting_core.group_fusion_accounting_user,1,0,0,0
 access_fusion_reconcile_suggestion_admin,suggestion admin,model_fusion_reconcile_suggestion,fusion_accounting_core.group_fusion_accounting_admin,1,1,1,1
 access_fusion_bank_rec_widget_user,bank rec widget user,model_fusion_bank_rec_widget,fusion_accounting_core.group_fusion_accounting_user,1,1,1,1
+access_fusion_unreconciled_bank_line_mv_user,unreconciled bank line mv user,model_fusion_unreconciled_bank_line_mv,fusion_accounting_core.group_fusion_accounting_user,1,0,0,0
+access_fusion_unreconciled_bank_line_mv_admin,unreconciled bank line mv admin,model_fusion_unreconciled_bank_line_mv,fusion_accounting_core.group_fusion_accounting_admin,1,0,0,0
+access_fusion_auto_reconcile_wizard_user,fusion.auto.reconcile.wizard.user,model_fusion_auto_reconcile_wizard,base.group_user,1,1,1,0
+access_fusion_bulk_reconcile_wizard_user,fusion.bulk.reconcile.wizard.user,model_fusion_bulk_reconcile_wizard,base.group_user,1,1,1,0

fusion_accounting_bank_rec/services/__init__.py

@@ -4,3 +4,4 @@ from . import matching_strategies
 from . import precedent_lookup
 from . import pattern_extractor
 from . import confidence_scoring
+from . import precedent_backfill

fusion_accounting_bank_rec/services/precedent_backfill.py

@@ -0,0 +1,116 @@
+"""Pure-Python helpers for backfilling fusion.reconcile.precedent
+from existing account.partial.reconcile rows during migration.
+
+Strategy:
+- Each account.partial.reconcile that involves at least one
+  account.bank.statement.line's reconcile-account line is a candidate.
+- One precedent per qualifying partial. The (statement_line.id, account_id,
+  amount) triple is encoded into matched_account_ids so a second run can
+  detect and skip already-backfilled rows (idempotency).
+"""
+
+import logging
+
+from .memo_tokenizer import tokenize_memo
+
+_logger = logging.getLogger(__name__)
+
+
+def _identify_bank_side(partial):
+    """Return (bank_move_line, counterpart_move_line, statement_line_id)
+    or (None, None, None) if neither side is a bank statement line."""
+    debit_line = partial.debit_move_id
+    credit_line = partial.credit_move_id
+
+    if debit_line.move_id.statement_line_id:
+        return debit_line, credit_line, debit_line.move_id.statement_line_id.id
+    if credit_line.move_id.statement_line_id:
+        return credit_line, debit_line, credit_line.move_id.statement_line_id.id
+    return None, None, None
+
+
+def backfill_precedents(env, *, company_id=None, batch_size=500, limit=10000):
+    """Walk account.partial.reconcile and create fusion.reconcile.precedent
+    rows for any reconcile that involves a bank statement line.
+
+    Idempotent: skips partials whose (statement_line, account, amount)
+    signature is already present in fusion.reconcile.precedent (encoded
+    via matched_account_ids).
+
+    Returns dict with `created` and `skipped` counts.
+    """
+    Precedent = env['fusion.reconcile.precedent'].sudo()
+    Partial = env['account.partial.reconcile'].sudo()
+    Line = env['account.bank.statement.line'].sudo()
+
+    in_test_mode = env.cr.__class__.__name__ == 'TestCursor'
+
+    # Pre-filter to partials that touch a bank statement line on either side.
+    # In a real DB we typically have 10x more invoice<->payment partials than
+    # bank-rec partials; filtering here keeps the loop bounded and makes the
+    # default limit reflect "real" candidates rather than every partial ever.
+    domain = [
+        '|',
+        ('debit_move_id.move_id.statement_line_id', '!=', False),
+        ('credit_move_id.move_id.statement_line_id', '!=', False),
+    ]
+    if company_id:
+        domain.append(('company_id', '=', company_id))
+    partials = Partial.search(domain, limit=limit, order='id asc')
+
+    created = 0
+    skipped = 0
+    for partial in partials:
+        bank_line, counterpart, bsl_id = _identify_bank_side(partial)
+        if not bsl_id:
+            skipped += 1
+            continue
+
+        signature_account = str(counterpart.account_id.id)
+
+        existing = Precedent.search([
+            ('partner_id', '=',
+             counterpart.partner_id.id if counterpart.partner_id else False),
+            ('amount', '=', abs(partial.amount)),
+            ('matched_account_ids', '=ilike', f'%{signature_account}%'),
+            ('source', '=', 'backfill'),
+        ], limit=1)
+        if existing:
+            skipped += 1
+            continue
+
+        statement_line = Line.browse(bsl_id)
+        try:
+            currency = (partial.debit_currency_id
+                        or partial.company_id.currency_id)
+            Precedent.create({
+                'company_id': partial.company_id.id,
+                'partner_id': (counterpart.partner_id.id
+                               if counterpart.partner_id else False),
+                'amount': abs(partial.amount),
+                'currency_id': currency.id,
+                'date': statement_line.date or partial.create_date.date(),
+                'memo_tokens': ','.join(
+                    tokenize_memo(statement_line.payment_ref or '')),
+                'journal_id': statement_line.journal_id.id,
+                'matched_move_line_count': 1,
+                'matched_account_ids': signature_account,
+                'reconciler_user_id': partial.create_uid.id,
+                'reconciled_at': partial.create_date,
+                'source': 'backfill',
+            })
+            created += 1
+            if created % batch_size == 0:
+                if not in_test_mode:
+                    env.cr.commit()
+                _logger.info(
+                    "Backfill progress: %d created, %d skipped",
+                    created, skipped)
+        except Exception as e:  # noqa: BLE001
+            _logger.warning("Backfill skip partial %s: %s", partial.id, e)
+            skipped += 1
+
+    _logger.info(
+        "precedent_backfill complete: %d created, %d skipped",
+        created, skipped)
+    return {'created': created, 'skipped': skipped}

fusion_accounting_bank_rec/static/src/components/bank_reconciliation/ai_suggestion/ai_alternatives_panel.js

@@ -0,0 +1,34 @@
+/** @odoo-module **/
+
+import { Component } from "@odoo/owl";
+import { useService } from "@web/core/utils/hooks";
+
+export class AiAlternativesPanel extends Component {
+    static template = "fusion_accounting_bank_rec.AiAlternativesPanel";
+    static props = {
+        suggestions: { type: Array },
+        onClose: { type: Function, optional: true },
+    };
+
+    setup() {
+        this.bankRec = useService("fusion_bank_reconciliation");
+    }
+
+    bandFor(c) {
+        if (c >= 0.85) return "high";
+        if (c >= 0.6) return "medium";
+        if (c > 0) return "low";
+        return "none";
+    }
+
+    pctFor(c) {
+        return Math.round(c * 100);
+    }
+
+    async onAccept(suggestionId) {
+        await this.bankRec.acceptSuggestion(suggestionId);
+        if (this.props.onClose) {
+            this.props.onClose();
+        }
+    }
+}

fusion_accounting_bank_rec/static/src/components/bank_reconciliation/ai_suggestion/ai_alternatives_panel.xml

@@ -0,0 +1,23 @@
+<?xml version="1.0" encoding="UTF-8"?>
+<templates xml:space="preserve">
+    <t t-name="fusion_accounting_bank_rec.AiAlternativesPanel">
+        <div class="o_fusion_alternatives_panel">
+            <h6>Other AI suggestions</h6>
+            <div t-foreach="props.suggestions" t-as="sug" t-key="sug.id"
+                 class="o_fusion_alternative">
+                <div>
+                    <span class="alt_confidence" t-att-class="'band-' + bandFor(sug.confidence)">
+                        <t t-esc="pctFor(sug.confidence)"/>%
+                    </span>
+                    <t t-esc="sug.reasoning"/>
+                </div>
+                <button class="btn_fusion" t-on-click="() => onAccept(sug.id)">
+                    Use this
+                </button>
+            </div>
+            <div t-if="props.onClose" class="text-end mt-2">
+                <button class="btn_fusion" t-on-click="props.onClose">Close</button>
+            </div>
+        </div>
+    </t>
+</templates>

fusion_accounting_bank_rec/static/src/components/bank_reconciliation/ai_suggestion/ai_reasoning_tooltip.js

@@ -0,0 +1,18 @@
+/** @odoo-module **/
+
+import { Component } from "@odoo/owl";
+
+export class AiReasoningTooltip extends Component {
+    static template = "fusion_accounting_bank_rec.AiReasoningTooltip";
+    static props = {
+        scores: { type: Object },
+        reasoning: { type: String, optional: true },
+    };
+
+    pctFor(value) {
+        if (value === undefined || value === null) {
+            return "0";
+        }
+        return (value * 100).toFixed(0);
+    }
+}

fusion_accounting_bank_rec/static/src/components/bank_reconciliation/ai_suggestion/ai_reasoning_tooltip.xml

@@ -0,0 +1,18 @@
+<?xml version="1.0" encoding="UTF-8"?>
+<templates xml:space="preserve">
+    <t t-name="fusion_accounting_bank_rec.AiReasoningTooltip">
+        <div class="o_fusion_reasoning_tooltip" style="font-size: 0.85em; padding: 0.5rem;">
+            <div t-if="props.reasoning" class="mb-2">
+                <em><t t-esc="props.reasoning"/></em>
+            </div>
+            <div class="text-muted">
+                <div>Amount match: <t t-esc="pctFor(props.scores.amount_match)"/>%</div>
+                <div>Partner pattern: <t t-esc="pctFor(props.scores.partner_pattern)"/>%</div>
+                <div>Precedent similarity: <t t-esc="pctFor(props.scores.precedent_similarity)"/>%</div>
+                <div t-if="props.scores.ai_rerank">
+                    AI re-rank: <t t-esc="pctFor(props.scores.ai_rerank)"/>%
+                </div>
+            </div>
+        </div>
+    </t>
+</templates>

fusion_accounting_bank_rec/static/src/components/bank_reconciliation/ai_suggestion/ai_suggestion_strip.js

@@ -0,0 +1,38 @@
+/** @odoo-module **/
+
+import { Component } from "@odoo/owl";
+import { useService } from "@web/core/utils/hooks";
+
+export class AiSuggestionStrip extends Component {
+    static template = "fusion_accounting_bank_rec.AiSuggestionStrip";
+    static props = {
+        suggestion: { type: Object },
+        showAlternatives: { type: Function, optional: true },
+    };
+
+    setup() {
+        this.bankRec = useService("fusion_bank_reconciliation");
+    }
+
+    get band() {
+        const c = this.props.suggestion.confidence;
+        if (c >= 0.85) return "high";
+        if (c >= 0.6) return "medium";
+        if (c > 0) return "low";
+        return "none";
+    }
+
+    get confidencePct() {
+        return Math.round(this.props.suggestion.confidence * 100);
+    }
+
+    async onAccept() {
+        await this.bankRec.acceptSuggestion(this.props.suggestion.id);
+    }
+
+    onShowAlternatives() {
+        if (this.props.showAlternatives) {
+            this.props.showAlternatives();
+        }
+    }
+}

fusion_accounting_bank_rec/static/src/components/bank_reconciliation/ai_suggestion/ai_suggestion_strip.xml

@@ -0,0 +1,24 @@
+<?xml version="1.0" encoding="UTF-8"?>
+<templates xml:space="preserve">
+    <t t-name="fusion_accounting_bank_rec.AiSuggestionStrip">
+        <div class="o_fusion_ai_suggestion" t-att-data-band="band">
+            <div class="o_fusion_confidence_badge">
+                <t t-esc="confidencePct"/>%
+            </div>
+            <div class="o_fusion_suggestion_text">
+                <div class="o_fusion_reasoning">
+                    <t t-esc="props.suggestion.reasoning || 'AI suggested match'"/>
+                </div>
+            </div>
+            <div class="o_fusion_suggestion_actions">
+                <button class="btn_fusion btn_fusion_primary" t-on-click="onAccept">
+                    Accept
+                </button>
+                <button t-if="props.showAlternatives" class="btn_fusion"
+                        t-on-click="onShowAlternatives">
+                    Other options
+                </button>
+            </div>
+        </div>
+    </t>
+</templates>

fusion_accounting_bank_rec/static/src/components/bank_reconciliation/apply_amount/apply_amount.js

@@ -0,0 +1,82 @@
+/** @odoo-module **/
+
+/**
+ * Mirrored from `account_accountant/.../apply_amount/apply_amount.js`.
+ * Phase 1 structural parity.
+ */
+
+import { Component } from "@odoo/owl";
+import { standardFieldProps } from "@web/views/fields/standard_field_props";
+import { registry } from "@web/core/registry";
+import { useService } from "@web/core/utils/hooks";
+
+class BankRecWidgetApplyAmountHtmlField extends Component {
+    static props = standardFieldProps;
+    static template = "fusion_accounting_bank_rec.BankRecWidgetApplyAmountHtmlField";
+
+    setup() {
+        this.action = useService("action");
+        this.orm = useService("orm");
+    }
+
+    get value() {
+        return this.props.record.data[this.props.name];
+    }
+
+    async switchApplyAmount(ev) {
+        const root = this.env.model.root;
+        const fetchReconciledLines = async (fields = []) => {
+            return await this.orm.searchRead(
+                "account.move.line",
+                [
+                    [
+                        "id",
+                        "in",
+                        ...root.data.reconciled_lines_excluding_exchange_diff_ids._currentIds,
+                    ],
+                ],
+                fields
+            );
+        };
+
+        const fetchStatementLines = async (fields = []) => {
+            return await this.orm.searchRead(
+                "account.move.line",
+                [["move_id", "=", root.data.move_id.id]],
+                fields
+            );
+        };
+
+        if (ev.target.attributes.name?.value === "action_redirect_to_move") {
+            const [line] = await fetchReconciledLines(["amount_currency", "balance", "move_id"]);
+            await this.openMove(line.move_id[0]);
+        } else if (ev.target.attributes.name?.value === "apply_full_amount") {
+            const [line] = await fetchReconciledLines(["amount_currency", "balance"]);
+            await root.update({
+                balance: -line.balance,
+                amount_currency: -line.amount_currency,
+            });
+        } else if (ev.target.attributes.name?.value === "apply_partial_amount") {
+            const lines = await fetchStatementLines(["amount_currency", "balance"]);
+            // We have all the lines of the entry, we want the suspense line.
+            await root.update({
+                balance: lines.at(-1).balance,
+                amount_currency: lines.at(-1).amount_currency,
+            });
+        }
+    }
+
+    openMove(moveId) {
+        this.action.doAction({
+            type: "ir.actions.act_window",
+            res_model: "account.move",
+            res_id: moveId,
+            views: [[false, "form"]],
+            target: "current",
+        });
+    }
+}
+
+const fusionBankRecWidgetApplyAmountHtmlField = { component: BankRecWidgetApplyAmountHtmlField };
+
+registry.category("fields").add("fusion_apply_amount_html", fusionBankRecWidgetApplyAmountHtmlField);

fusion_accounting_bank_rec/static/src/components/bank_reconciliation/apply_amount/apply_amount.xml

@@ -0,0 +1,6 @@
+<?xml version="1.0" encoding="UTF-8"?>
+<templates xml:space="preserve">
+    <t t-name="fusion_accounting_bank_rec.BankRecWidgetApplyAmountHtmlField">
+        <div t-out="value" t-on-click="switchApplyAmount"/>
+    </t>
+</templates>

fusion_accounting_bank_rec/static/src/components/bank_reconciliation/attachment_strip/attachment_strip.js

@@ -0,0 +1,27 @@
+/** @odoo-module **/
+
+import { Component } from "@odoo/owl";
+
+export class AttachmentStrip extends Component {
+    static template = "fusion_accounting_bank_rec.AttachmentStrip";
+    static props = {
+        attachments: { type: Array },
+    };
+
+    iconFor(mimetype) {
+        if (!mimetype) {
+            return "fa-file";
+        }
+        if (mimetype.startsWith("image/")) {
+            return "fa-file-image-o";
+        }
+        if (mimetype === "application/pdf") {
+            return "fa-file-pdf-o";
+        }
+        return "fa-file-o";
+    }
+
+    urlFor(att) {
+        return `/web/content/${att.id}?download=true`;
+    }
+}

fusion_accounting_bank_rec/static/src/components/bank_reconciliation/attachment_strip/attachment_strip.xml

@@ -0,0 +1,18 @@
+<?xml version="1.0" encoding="UTF-8"?>
+<templates xml:space="preserve">
+    <t t-name="fusion_accounting_bank_rec.AttachmentStrip">
+        <div class="o_fusion_attachment_strip d-flex flex-wrap"
+             style="gap: 0.5rem; padding: 0.5rem;">
+            <div t-if="props.attachments.length === 0" class="text-muted small">
+                No attachments
+            </div>
+            <a t-foreach="props.attachments" t-as="att" t-key="att.id"
+               t-att-href="urlFor(att)" target="_blank"
+               class="o_fusion_attachment_chip"
+               style="display: inline-flex; align-items: center; gap: 0.25rem; padding: 0.25rem 0.5rem; background: #f3f4f6; border-radius: 0.25rem; text-decoration: none; color: inherit; font-size: 0.85em;">
+                <i class="fa" t-att-class="iconFor(att.mimetype)"/>
+                <span><t t-esc="att.name"/></span>
+            </a>
+        </div>
+    </t>
+</templates>

fusion_accounting_bank_rec/static/src/components/bank_reconciliation/bank_reconciliation_service.js

@@ -0,0 +1,14 @@
+/** @odoo-module **/
+
+/**
+ * Re-export shim so mirrored Enterprise components can use the relative
+ * import `../bank_reconciliation_service` unchanged. The real
+ * implementation lives in
+ * `@fusion_accounting_bank_rec/services/bank_reconciliation_service`.
+ */
+
+export {
+    BankReconciliationService,
+    bankReconciliationService,
+    useBankReconciliation,
+} from "@fusion_accounting_bank_rec/services/bank_reconciliation_service";

fusion_accounting_bank_rec/static/src/components/bank_reconciliation/bankrec_form_dialog/bankrec_form_dialog.js

@@ -0,0 +1,48 @@
+/** @odoo-module **/
+
+/**
+ * Mirrored from
+ * `account_accountant/.../bankrec_form_dialog/bankrec_form_dialog.js`.
+ * Phase 1 structural parity.
+ */
+
+import { FormController } from "@web/views/form/form_controller";
+import { FormViewDialog } from "@web/views/view_dialogs/form_view_dialog";
+import { formView } from "@web/views/form/form_view";
+import { onWillStart } from "@odoo/owl";
+import { registry } from "@web/core/registry";
+import { user } from "@web/core/user";
+
+export class BankRecFormDialog extends FormViewDialog {
+    setup() {
+        super.setup();
+        Object.assign(this.viewProps, {
+            buttonTemplate: "fusion_accounting_bank_rec.BankRecFormDialog.buttons",
+        });
+    }
+}
+
+export class BankRecEditLineFormController extends FormController {
+    setup() {
+        super.setup();
+        this.isReviewed = this.props.context.is_reviewed;
+        onWillStart(async () => {
+            this.userCanReview = await user.hasGroup("account.group_account_user");
+        });
+    }
+
+    async toReviewButtonClicked(params = {}) {
+        await this.orm.call("account.move", "set_moves_checked", [
+            this.model.root.data.move_id.id,
+            false,
+        ]);
+        return this.saveButtonClicked(params);
+    }
+}
+
+export const bankRecEditLineFormController = {
+    ...formView,
+    Controller: BankRecEditLineFormController,
+};
+
+registry.category("views").add("fusion_bankrec_edit_line", bankRecEditLineFormController);

fusion_accounting_bank_rec/static/src/components/bank_reconciliation/bankrec_form_dialog/bankrec_form_dialog.xml

@@ -0,0 +1,14 @@
+<?xml version="1.0" encoding="UTF-8"?>
+<templates xml:space="preserve">
+    <t t-name="fusion_accounting_bank_rec.BankRecFormDialog.buttons" t-inherit="web.FormViewDialog.ToOne.buttons" t-inherit-mode="primary">
+        <xpath expr="//button[hasclass('o_form_button_save')]" position="after">
+            <button
+                t-if="userCanReview and this.isReviewed"
+                class="btn btn-info"
+                t-on-click.stop="() => this.toReviewButtonClicked({closable: true})"
+                data-hotkey="q">
+                <span>To Review</span>
+            </button>
+        </xpath>
+    </t>
+</templates>

fusion_accounting_bank_rec/static/src/components/bank_reconciliation/batch_action_bar/batch_action_bar.js

@@ -0,0 +1,37 @@
+/** @odoo-module **/
+
+import { Component } from "@odoo/owl";
+import { useService } from "@web/core/utils/hooks";
+
+export class BatchActionBar extends Component {
+    static template = "fusion_accounting_bank_rec.BatchActionBar";
+    static props = {
+        selectedIds: { type: Array, optional: true },
+    };
+
+    setup() {
+        this.bankRec = useService("fusion_bank_reconciliation");
+    }
+
+    get hasSelection() {
+        return this.props.selectedIds && this.props.selectedIds.length > 0;
+    }
+
+    get selectionCount() {
+        return this.props.selectedIds ? this.props.selectedIds.length : 0;
+    }
+
+    async onAutoReconcile() {
+        if (!this.hasSelection) {
+            return;
+        }
+        await this.bankRec.bulkReconcile(this.props.selectedIds, "auto");
+    }
+
+    async onSuggestForSelected() {
+        if (!this.hasSelection) {
+            return;
+        }
+        await this.bankRec.suggestMatches(this.props.selectedIds, 3);
+    }
+}

fusion_accounting_bank_rec/static/src/components/bank_reconciliation/batch_action_bar/batch_action_bar.xml

@@ -0,0 +1,17 @@
+<?xml version="1.0" encoding="UTF-8"?>
+<templates xml:space="preserve">
+    <t t-name="fusion_accounting_bank_rec.BatchActionBar">
+        <div class="o_fusion_batch_action_bar d-flex"
+             style="gap: 0.5rem; padding: 0.75rem; background: #f3f4f6; border-radius: 0.375rem;">
+            <span class="text-muted">
+                <t t-esc="selectionCount"/> selected
+            </span>
+            <button class="btn_fusion" t-att-disabled="!hasSelection" t-on-click="onSuggestForSelected">
+                Suggest for selected
+            </button>
+            <button class="btn_fusion btn_fusion_primary" t-att-disabled="!hasSelection" t-on-click="onAutoReconcile">
+                Auto-reconcile selected
+            </button>
+        </div>
+    </t>
+</templates>

fusion_accounting_bank_rec/static/src/components/bank_reconciliation/button/button.js

@@ -0,0 +1,29 @@
+/** @odoo-module **/
+
+/**
+ * Mirrored from `account_accountant/.../button/button.js`.
+ * Phase 1 structural parity.
+ */
+
+import { Component } from "@odoo/owl";
+import { useService } from "@web/core/utils/hooks";
+
+export class BankRecButton extends Component {
+    static template = "fusion_accounting_bank_rec.BankRecButton";
+    static props = {
+        label: { type: String, optional: true },
+        action: { type: Function, optional: true },
+        count: { type: [Number, { value: null }], optional: true },
+        primary: { type: Boolean, optional: true },
+        toReview: { type: Boolean, optional: true },
+        classes: { type: String, optional: true },
+    };
+    static defaultProps = {
+        primary: false,
+        classes: "",
+    };
+
+    setup() {
+        this.ui = useService("ui");
+    }
+}

fusion_accounting_bank_rec/static/src/components/bank_reconciliation/button/button.xml

@@ -0,0 +1,15 @@
+<?xml version="1.0" encoding="utf-8"?>
+<templates>
+    <t t-name="fusion_accounting_bank_rec.BankRecButton">
+        <button
+            t-attf-class="d-flex gap-1 btn text-nowrap {{ props.classes }}"
+            t-att-class="{'btn-sm': !ui.isSmall, 'btn-primary': props.primary, 'btn-info': props.toReview, 'btn-secondary': !props.primary}"
+            t-on-click.stop="() => props?.action()"
+        >
+            <span t-esc="props?.label" class="m-auto text-truncate"/>
+            <span class="rounded-pill px-2 o_bg-black-10" t-if="props?.count">
+                <t t-esc="props.count"/>
+            </span>
+        </button>
+    </t>
+</templates>

fusion_accounting_bank_rec/static/src/components/bank_reconciliation/button_list/button_list.js

@@ -0,0 +1,603 @@
+/** @odoo-module **/
+
+/**
+ * Mirrored from `account_accountant/.../button_list/button_list.js`.
+ * Phase 1 structural parity. Behaviour delegates to the
+ * Enterprise-compat surface in our `fusion_bank_reconciliation` service.
+ */
+
+import { BankRecButton } from "@fusion_accounting_bank_rec/components/bank_reconciliation/button/button";
+import { BankRecFileUploader } from "@fusion_accounting_bank_rec/components/bank_reconciliation/file_uploader/file_uploader";
+import { Component } from "@odoo/owl";
+import { ConfirmationDialog } from "@web/core/confirmation_dialog/confirmation_dialog";
+import { Dropdown } from "@web/core/dropdown/dropdown";
+import { DropdownItem } from "@web/core/dropdown/dropdown_item";
+import { SelectCreateDialog } from "@web/views/view_dialogs/select_create_dialog";
+import { BankRecSelectCreateDialog } from "@fusion_accounting_bank_rec/components/bank_reconciliation/search_dialog/search_dialog";
+import { _t } from "@web/core/l10n/translation";
+import { getCurrency } from "@web/core/currency";
+import { useOwnedDialogs, useService } from "@web/core/utils/hooks";
+import { useBankReconciliation } from "@fusion_accounting_bank_rec/components/bank_reconciliation/bank_reconciliation_service";
+import { useHotkey } from "@web/core/hotkeys/hotkey_hook";
+
+export class BankRecButtonList extends Component {
+    static template = "fusion_accounting_bank_rec.BankRecButtonList";
+    static components = {
+        Dropdown,
+        DropdownItem,
+        BankRecButton,
+        BankRecFileUploader,
+    };
+    static props = {
+        statementLineRootRef: { type: Object },
+        statementLine: { type: Object },
+        suspenseAccountLine: { type: Object, optional: true },
+        reconcileLineCount: { type: [Number, { value: null }], optional: true },
+        reconcileModels: Array,
+        preSelectedReconciliationModel: { type: Object, optional: true },
+    };
+    static defaultProps = {
+        reconcileLineCount: 0,
+    };
+
+    setup() {
+        this.action = useService("action");
+        this.ui = useService("ui");
+        this.orm = useService("orm");
+
+        this.addDialog = useOwnedDialogs();
+        this.currencyDigits = getCurrency(this.statementLineData.currency_id.id)?.digits || 2;
+        this.bankReconciliation = useBankReconciliation();
+
+        this.registerHotkeys();
+    }
+
+    restoreFocus() {
+        if (this.isLineSelected) {
+            this.props.statementLineRootRef.el.focus();
+        }
+    }
+
+    /**
+     * Displays a search dialog (no create option) for selecting a `res.partner` record.
+     */
+    setPartnerOnReconcileLine() {
+        this.addDialog(
+            SelectCreateDialog,
+            {
+                title: _t("Search: Partner"),
+                noCreate: false,
+                multiSelect: false,
+                resModel: "res.partner",
+                context: { default_name: this.statementLineData.partner_name },
+                onSelected: async (partner) => {
+                    await this.orm.call(
+                        "account.bank.statement.line",
+                        "set_partner_bank_statement_line",
+                        [this.statementLineData.id, partner[0]]
+                    );
+                    const recordsToLoad = [];
+                    if (this.statementLineData.partner_name) {
+                        // Reload all impacted statement lines if we have a partner_name
+                        recordsToLoad.push(
+                            ...this.env.model.root.records.filter(
+                                (record) =>
+                                    record.data.partner_name === this.statementLineData.partner_name
+                            )
+                        );
+                    } else {
+                        recordsToLoad.push(this.props.statementLine);
+                    }
+                    await this.bankReconciliation.reloadRecords(recordsToLoad);
+                    await this.bankReconciliation.computeReconcileLineCountPerPartnerId(
+                        this.env.model.root.records
+                    );
+                    this.bankReconciliation.reloadChatter();
+                    this.restoreFocus();
+                },
+            },
+            {
+                onClose: () => {
+                    this.restoreFocus();
+                },
+            }
+        );
+    }
+
+    /**
+     * Opens a dialog to select an account and assigns it to the current reconcile line.
+     */
+    setAccountOnReconcileLine() {
+        const context = {
+            list_view_ref: "account_accountant.view_account_list_bank_rec_widget",
+            search_view_ref: "account_accountant.view_account_search_bank_rec_widget",
+            ...(this.statementLineData.amount > 0
+                ? { preferred_account_type: "income" }
+                : { preferred_account_type: "expense" }),
+        };
+
+        this.addDialog(
+            SelectCreateDialog,
+            {
+                title: _t("Search: Account"),
+                noCreate: true,
+                multiSelect: false,
+                domain: [
+                    [
+                        "id",
+                        "not in",
+                        [
+                            this.statementLineData.journal_id.suspense_account_id.id,
+                            this.statementLineData.journal_id.default_account_id.id,
+                        ],
+                    ],
+                ],
+                context: context,
+                resModel: "account.account",
+                onSelected: async (account) => {
+                    const linesToLoad = await this._setAccountOnReconcileLine(
+                        this.lastAccountMoveLine.data.id,
+                        account[0],
+                        { context: { account_default_taxes: true } }
+                    );
+                    const recordsToLoad = [
+                        ...this.env.model.root.records.filter((record) =>
+                            linesToLoad.includes(record.data.id)
+                        ),
+                        this.props.statementLine,
+                    ];
+                    await this.bankReconciliation.reloadRecords(recordsToLoad);
+                    this.bankReconciliation.reloadChatter();
+                    this.restoreFocus();
+                },
+            },
+            {
+                onClose: () => {
+                    this.restoreFocus();
+                },
+            }
+        );
+    }
+
+    async _setAccountOnReconcileLine(amlId, accountId, context = {}) {
+        return await this.orm.call(
+            "account.bank.statement.line",
+            "set_account_bank_statement_line",
+            [this.statementLineData.id, amlId, accountId],
+            context
+        );
+    }
+
+    async setAccountReceivableOnReconcileLine() {
+        let accountId;
+        if (this.statementLineData.partner_id.property_account_receivable_id.id) {
+            accountId = this.statementLineData.partner_id.property_account_receivable_id.id;
+        } else {
+            accountId = await this.orm.webSearchRead("account.account", [
+                ["account_type", "=", "asset_receivable"],
+            ]);
+        }
+        await this._setAccountOnReconcileLine(this.lastAccountMoveLine.data.id, accountId);
+        this.props.statementLine.load();
+        this.bankReconciliation.reloadChatter();
+    }
+
+    async setAccountPayableOnReconcileLine() {
+        let accountId;
+        if (this.statementLineData.partner_id.property_account_payable_id.id) {
+            accountId = this.statementLineData.partner_id.property_account_payable_id.id;
+        } else {
+            accountId = await this.orm.webSearchRead("account.account", [
+                ["account_type", "=", "liability_payable"],
+            ]);
+        }
+        await this._setAccountOnReconcileLine(this.lastAccountMoveLine.data.id, accountId);
+        this.props.statementLine.load();
+        this.bankReconciliation.reloadChatter();
+    }
+
+    /**
+     * Opens a dialog to search and select journal items to reconcile with the current bank statement line.
+     */
+    reconcileOnReconcileLine() {
+        const context = {
+            list_view_ref: "account_accountant.view_account_move_line_list_bank_rec_widget",
+            search_view_ref: "account_accountant.view_account_move_line_search_bank_rec_widget",
+            preferred_aml_value: -this.props.suspenseAccountLine.amount_currency,
+            preferred_aml_currency_id: this.props.suspenseAccountLine.currency_id.id,
+            ...(this.statementLineData.partner_id
+                ? { search_default_partner_id: this.statementLineData.partner_id.id }
+                : { search_default_posted: 1 }),
+        };
+
+        this.addDialog(
+            BankRecSelectCreateDialog,
+            {
+                title: _t("Search: Journal Items to Match"),
+                noCreate: true,
+                domain: this.getReconcileButtonDomain(),
+                resModel: "account.move.line",
+                size: "xl",
+                context: context,
+                onSelected: async (moveLines) => {
+                    await this.orm.call(
+                        "account.bank.statement.line",
+                        "set_line_bank_statement_line",
+                        [this.statementLineData.id, moveLines]
+                    );
+                    await this.bankReconciliation.computeReconcileLineCountPerPartnerId(
+                        this.env.model.root.records
+                    );
+                    this.props.statementLine.load();
+                    this.bankReconciliation.reloadChatter();
+                    this.restoreFocus();
+                },
+                suspenseAccountLine: this.props.suspenseAccountLine,
+                reference: this.statementLineData.payment_ref,
+                date: this.statementLineData.date,
+            },
+            {
+                onClose: () => {
+                    this.restoreFocus();
+                },
+            }
+        );
+    }
+
+    getReconcileButtonDomain() {
+        return [
+            ["parent_state", "in", ["draft", "posted"]],
+            ["company_id", "child_of", this.statementLineData.company_id.id],
+            ["search_account_id.reconcile", "=", true],
+            ["display_type", "not in", ["line_section", "line_note"]],
+            ["reconciled", "=", false],
+            "|",
+            ["search_account_id.account_type", "not in", ["asset_receivable", "liability_payable"]],
+            ["payment_id", "=", false],
+            ["statement_line_id", "!=", this.statementLineData.id],
+        ];
+    }
+
+    /**
+     * Deletes the current bank statement line.
+     */
+    async deleteTransaction() {
+        this.addDialog(ConfirmationDialog, {
+            body: _t("Are you sure you want to delete this statement line?"),
+            confirm: async () => {
+                await this.orm.unlink("account.bank.statement.line", [this.statementLineData.id]);
+                this.env.model.load();
+            },
+            cancel: () => {},
+        });
+    }
+
+    /**
+     * Set the move of the statement line as to check
+     */
+    async setStatementLineAsReviewed() {
+        await this.orm.call("account.move", "set_moves_checked", [
+            this.statementLineData.move_id.id,
+        ]);
+        this.props.statementLine.load();
+        this.bankReconciliation.reloadChatter();
+    }
+
+    // -----------------------------------------------------------------------------
+    // Reconciliation Model
+    // -----------------------------------------------------------------------------
+    async triggerReconciliationModel(reconciliationModelId) {
+        await this.orm.call("account.reconcile.model", "trigger_reconciliation_model", [
+            reconciliationModelId,
+            this.statementLineData.id,
+        ]);
+        await this.bankReconciliation.computeReconcileLineCountPerPartnerId(
+            this.env.model.root.records
+        );
+        this.props.statementLine.load();
+        this.bankReconciliation.reloadChatter();
+    }
+
+    getKeyAction(key) {
+        const keyActions = {
+            1: {
+                condition:
+                    this.props.statementLineRootRef.el.querySelector(".set-partner-btn") &&
+                    this.isLineSelected,
+                action: async () => this.setPartnerOnReconcileLine(),
+                buttonElement: this.props.statementLineRootRef.el.querySelector(".set-partner-btn"),
+            },
+            2: {
+                condition:
+                    this.props.statementLineRootRef.el.querySelector(".reconcile-btn") &&
+                    this.isLineSelected,
+                action: async () => this.reconcileOnReconcileLine(),
+                buttonElement: this.props.statementLineRootRef.el.querySelector(".reconcile-btn"),
+            },
+            3: {
+                condition:
+                    this.props.statementLineRootRef.el.querySelector(".set-account-btn") &&
+                    this.isLineSelected,
+                action: () => this.setAccountOnReconcileLine(),
+                buttonElement: this.props.statementLineRootRef.el.querySelector(".set-account-btn"),
+            },
+            4: {
+                condition:
+                    this.props.statementLineRootRef.el.querySelector(".set-payable-btn") &&
+                    this.isLineSelected,
+                action: () => this.setAccountPayableOnReconcileLine(),
+                buttonElement: this.props.statementLineRootRef.el.querySelector(".set-payable-btn"),
+            },
+            5: {
+                condition:
+                    this.props.statementLineRootRef.el.querySelector(".set-receivable-btn") &&
+                    this.isLineSelected,
+                action: () => this.setAccountReceivableOnReconcileLine(),
+                buttonElement:
+                    this.props.statementLineRootRef.el.querySelector(".set-receivable-btn"),
+            },
+            6: {
+                condition:
+                    this.props.statementLineRootRef.el.querySelector(
+                        ".reconciliation-model-btn-0"
+                    ) && this.isLineSelected,
+                action: () => {
+                    const buttonElement = this.props.statementLineRootRef.el.querySelector(
+                        ".reconciliation-model-btn-0"
+                    );
+                    if (buttonElement) {
+                        buttonElement.click();
+                    }
+                },
+                buttonElement: this.props.statementLineRootRef.el.querySelector(
+                    ".reconciliation-model-btn-0"
+                ),
+            },
+            7: {
+                condition:
+                    this.props.statementLineRootRef.el.querySelector(
+                        ".reconciliation-model-btn-1"
+                    ) && this.isLineSelected,
+                action: () => {
+                    const buttonElement = this.props.statementLineRootRef.el.querySelector(
+                        ".reconciliation-model-btn-1"
+                    );
+                    if (buttonElement) {
+                        buttonElement.click();
+                    }
+                },
+                buttonElement: this.props.statementLineRootRef.el.querySelector(
+                    ".reconciliation-model-btn-1"
+                ),
+            },
+            8: {
+                condition:
+                    this.props.statementLineRootRef.el.querySelector(
+                        ".reconciliation-model-btn-2"
+                    ) && this.isLineSelected,
+                action: () => {
+                    const buttonElement = this.props.statementLineRootRef.el.querySelector(
+                        ".reconciliation-model-btn-2"
+                    );
+                    if (buttonElement) {
+                        buttonElement.click();
+                    }
+                },
+                buttonElement: this.props.statementLineRootRef.el.querySelector(
+                    ".reconciliation-model-btn-2"
+                ),
+            },
+            Enter: {
+                condition:
+                    this.props.statementLineRootRef.el.querySelector(".btn-primary") &&
+                    this.isLineSelected,
+                action: () => {
+                    const primaryButtons =
+                        this.props.statementLineRootRef.el.querySelectorAll(".btn-primary");
+                    if (primaryButtons.length > 0) {
+                        primaryButtons[0].click();
+                    }
+                },
+                buttonElement: this.props.statementLineRootRef.el.querySelector(".btn-primary"),
+            },
+        };
+        return keyActions[key];
+    }
+
+    registerHotkeys() {
+        const hotkeyConfigs = [
+            { key: "1", trigger: "alt+shift+1" },
+            { key: "2", trigger: "alt+shift+2" },
+            { key: "3", trigger: "alt+shift+3" },
+            { key: "4", trigger: "alt+shift+4" },
+            { key: "5", trigger: "alt+shift+5" },
+            { key: "6", trigger: "alt+shift+6" },
+            { key: "7", trigger: "alt+shift+7" },
+            { key: "8", trigger: "alt+shift+8" },
+            { key: "Enter", trigger: "alt+shift+enter" },
+        ];
+        hotkeyConfigs.forEach(({ key, trigger }) => {
+            useHotkey(
+                trigger,
+                ({ target }) => {
+                    const { condition, action } = this.getKeyAction(key);
+                    if (condition) {
+                        action();
+                    }
+                },
+                {
+                    area: () => this.props.statementLineRootRef.el.parentElement,
+                    withOverlay: () => {
+                        const { buttonElement, condition } = this.getKeyAction(key);
+                        return condition ? buttonElement : null;
+                    },
+                    isAvailable: () => {
+                        const { condition } = this.getKeyAction(key);
+                        return condition;
+                    },
+                }
+            );
+        });
+    }
+
+    // -----------------------------------------------------------------------------
+    // File Uploader
+    // -----------------------------------------------------------------------------
+    get bankRecFileUploaderRecord() {
+        return {
+            statementLineId: this.statementLineData.id,
+        };
+    }
+
+    // -----------------------------------------------------------------------------
+    // ACTION
+    // -----------------------------------------------------------------------------
+    actionViewRecoModels() {
+        return this.action.doAction("account.action_account_reconcile_model");
+    }
+
+    // -----------------------------------------------------------------------------
+    // GETTER
+    // -----------------------------------------------------------------------------
+    get statementLineData() {
+        return this.props.statementLine.data;
+    }
+
+    get isLineSelected() {
+        return this.statementLineData.id === this.bankReconciliation.statementLine?.data.id;
+    }
+
+    get lastAccountMoveLine() {
+        return this.statementLineData.line_ids.records.at(-1);
+    }
+
+    get isCustomerRankHigher() {
+        return (
+            this.statementLineData.partner_id.customer_rank >
+            this.statementLineData.partner_id.supplier_rank
+        );
+    }
+
+    get isSetPartnerButtonShown() {
+        return !this.statementLineData.partner_id;
+    }
+
+    get isSetAccountButtonShown() {
+        return !this.statementLineData.account_id;
+    }
+
+    get isSetReceivableButtonShown() {
+        return (
+            !this.isSetPartnerButtonShown &&
+            ((this.statementLineData.partner_id.customer_rank && this.isCustomerRankHigher) ||
+                this.statementLineData.amount > 0)
+        );
+    }
+
+    get isSetPayableButtonShown() {
+        return (
+            !this.isSetPartnerButtonShown &&
+            ((this.statementLineData.partner_id.supplier_rank && !this.isCustomerRankHigher) ||
+                this.statementLineData.amount < 0)
+        );
+    }
+
+    get isReconcileButtonShown() {
+        return this.props.reconcileLineCount === null || this.props.reconcileLineCount;
+    }
+
+    get reconcileModelsInDropdown() {
+        if (this.ui.isSmall) {
+            return this.props.reconcileModels;
+        }
+        return this.props.reconcileModels.filter(
+            (model) => model.id !== this.props?.preSelectedReconciliationModel?.id
+        );
+    }
+
+    get buttons() {
+        const buttonsToDisplay = {};
+        if (this.isSetPartnerButtonShown) {
+            buttonsToDisplay.partner = {
+                label: _t("Set Partner"),
+                action: this.setPartnerOnReconcileLine.bind(this),
+                classes: "set-partner-btn",
+            };
+        } else {
+            buttonsToDisplay.receivable = {
+                label: _t("Receivable"),
+                action: this.setAccountReceivableOnReconcileLine.bind(this),
+                classes: "set-receivable-btn",
+            };
+            buttonsToDisplay.payable = {
+                label: _t("Payable"),
+                action: this.setAccountPayableOnReconcileLine.bind(this),
+                classes: "set-payable-btn",
+            };
+        }
+
+        if (this.isReconcileButtonShown) {
+            buttonsToDisplay.reconcile = {
+                label: _t("Reconcile"),
+                action: this.reconcileOnReconcileLine.bind(this),
+                count: this.props.reconcileLineCount,
+                classes: "reconcile-btn",
+            };
+        }
+
+        if (this.isSetAccountButtonShown) {
+            buttonsToDisplay.account = {
+                label: _t("Set Account"),
+                action: this.setAccountOnReconcileLine.bind(this),
+                classes: "set-account-btn",
+            };
+        }
+
+        if (this.statementLineData.is_reconciled && !this.statementLineData.checked) {
+            buttonsToDisplay.toReview = {
+                label: _t("Reviewed"),
+                action: this.setStatementLineAsReviewed.bind(this),
+                toReview: true,
+            };
+        }
+
+        return buttonsToDisplay;
+    }
+
+    get buttonsToDisplay() {
+        const buttons = this.buttons || {};
+
+        let primaryButtonKeys = [];
+        let secondaryButtonKeys = [];
+        if (buttons?.partner && buttons?.account) {
+            primaryButtonKeys = ["partner", "account"];
+        } else if (buttons?.reconcile && !!buttons.reconcile?.count) {
+            primaryButtonKeys = ["reconcile"];
+            if (this.isSetReceivableButtonShown) {
+                secondaryButtonKeys = ["receivable"];
+            } else {
+                secondaryButtonKeys = ["payable"];
+            }
+        } else if (this.isSetReceivableButtonShown) {
+            primaryButtonKeys = ["receivable"];
+        } else if (this.isSetPayableButtonShown) {
+            primaryButtonKeys = ["payable"];
+        }
+
+        return [
+            ...primaryButtonKeys.map((key) => ({ ...buttons[key], primary: true })),
+            ...secondaryButtonKeys.map((key) => ({ ...buttons[key] })),
+        ];
+    }
+
+    get buttonsInDropdown() {
+        const buttons = this.buttons || {};
+        if (this.props.preSelectedReconciliationModel) {
+            return Object.values(buttons);
+        }
+        const buttonToDisplayClasses = this.buttonsToDisplay.map((button) => button.classes) || [];
+        return Object.values(buttons).filter(
+            (button) => !buttonToDisplayClasses.includes(button.classes)
+        );
+    }
+}

fusion_accounting_bank_rec/static/src/components/bank_reconciliation/button_list/button_list.xml

@@ -0,0 +1,56 @@
+<?xml version="1.0" encoding="utf-8"?>
+<templates>
+    <t t-name="fusion_accounting_bank_rec.BankRecButtonList">
+        <div class="d-flex flex-wrap gap-1">
+            <t t-if="props.preSelectedReconciliationModel and !statementLineData.is_reconciled">
+                <BankRecButton
+                    label="props.preSelectedReconciliationModel.display_name"
+                    primary="true"
+                    action.bind="() => this.triggerReconciliationModel(props.preSelectedReconciliationModel.id)"
+                />
+            </t>
+            <t t-elif="buttons?.toReview">
+                <BankRecButton t-props="buttons.toReview"/>
+            </t>
+            <t t-else="">
+                <t t-foreach="buttonsToDisplay" t-as="button" t-key="button_index">
+                    <BankRecButton t-props="button"/>
+                </t>
+            </t>
+
+            <Dropdown t-if="!statementLineData.is_reconciled">
+                <button class="btn btn-secondary" t-att-class="{'btn-sm': !ui.isSmall}">
+                    <i class="oi oi-ellipsis-v"/>
+                </button>
+
+                <t t-set-slot="content">
+                    <t t-foreach="buttonsInDropdown" t-as="button" t-key="button_index">
+                        <DropdownItem class="'btn btn-link'" onSelected.bind="button.action">
+                            <t t-esc="button.label"/>
+                        </DropdownItem>
+                    </t>
+                    <BankRecFileUploader record="bankRecFileUploaderRecord">
+                        <t t-set-slot="toggler">
+                            <span class="dropdown-item dropdown-item o-navigable btn btn-link">
+                                Upload Bills
+                            </span>
+                        </t>
+                    </BankRecFileUploader>
+                    <div class="dropdown-divider"/>
+                    <t t-foreach="reconcileModelsInDropdown" t-as="model" t-key="model.id">
+                        <DropdownItem class="'btn btn-link'" onSelected.bind="() => this.triggerReconciliationModel(model.id)">
+                            <t t-esc="model.display_name"/>
+                        </DropdownItem>
+                    </t>
+                    <div t-if="reconcileModelsInDropdown.length" class="dropdown-divider"/>
+                    <DropdownItem class="'btn btn-link'" onSelected.bind="actionViewRecoModels">
+                        Manage Models
+                    </DropdownItem>
+                    <DropdownItem class="'btn btn-link'" onSelected.bind="deleteTransaction">
+                        Delete Transaction
+                    </DropdownItem>
+                </t>
+            </Dropdown>
+        </div>
+    </t>
+</templates>

fusion_accounting_bank_rec/static/src/components/bank_reconciliation/chatter/chatter.js

@@ -0,0 +1,16 @@
+/** @odoo-module **/
+
+/**
+ * Mirrored from `account_accountant/.../chatter/chatter.js`.
+ * Phase 1 structural parity.
+ */
+
+import { Chatter } from "@mail/chatter/web_portal/chatter";
+
+export class BankRecChatter extends Chatter {
+    static props = [...Chatter.props, "statementLine?"];
+
+    async reloadParentView() {
+        await this.props.statementLine?.load();
+    }
+}

fusion_accounting_bank_rec/static/src/components/bank_reconciliation/file_uploader/file_uploader.js

@@ -0,0 +1,29 @@
+/** @odoo-module **/
+
+/**
+ * Mirrored from
+ * `account_accountant/.../file_uploader/file_uploader.js`.
+ * Phase 1 structural parity.
+ */
+
+import { DocumentFileUploader } from "@account/components/document_file_uploader/document_file_uploader";
+
+export class BankRecFileUploader extends DocumentFileUploader {
+    /**
+     * Extends `DocumentFileUploader.getExtraContext` to add the
+     * `statement_line_id` to the context, used by
+     * `account.bank.statement.line.create_document_from_attachment` to link
+     * the uploaded bill back to the originating statement line.
+     */
+    getExtraContext() {
+        const extraContext = super.getExtraContext();
+        return {
+            ...extraContext,
+            statement_line_id: this.props.record.statementLineId,
+        };
+    }
+
+    getResModel() {
+        return "account.bank.statement.line";
+    }
+}

fusion_accounting_bank_rec/static/src/components/bank_reconciliation/line_info_pop_over/line_info_pop_over.js

@@ -0,0 +1,80 @@
+/** @odoo-module **/
+
+/**
+ * Mirrored from
+ * `account_accountant/.../line_info_pop_over/line_info_pop_over.js`.
+ * Phase 1 structural parity.
+ */
+
+import { Component } from "@odoo/owl";
+import { formatMonetary } from "@web/views/fields/formatters";
+import { useService } from "@web/core/utils/hooks";
+
+export class BankRecLineInfoPopOver extends Component {
+    static template = "fusion_accounting_bank_rec.BankRecLineInfoPopOver";
+    static props = {
+        lineData: { type: Object, optional: true },
+        statementLineData: { type: Object, optional: true },
+        exchangeMove: { type: Object, optional: true },
+        isPartiallyReconciled: { type: Boolean, optional: true },
+        close: { type: Function, optional: true },
+    };
+
+    setup() {
+        this.action = useService("action");
+    }
+
+    openExchangeMove() {
+        this.action.doAction({
+            type: "ir.actions.act_window",
+            res_model: "account.move",
+            res_id: this.props.exchangeMove.id,
+            views: [[false, "form"]],
+            target: "current",
+        });
+    }
+
+    openReconciledMove() {
+        this.action.doAction({
+            type: "ir.actions.act_window",
+            res_model: "account.move",
+            res_id: this.reconciledLineData.move_id.id,
+            views: [[false, "form"]],
+            target: "current",
+        });
+    }
+
+    get reconciledMoveName() {
+        return this.reconciledLineData.move_name;
+    }
+
+    get formattedReconciledMoveAmountCurrency() {
+        return formatMonetary(this.reconciledLineData.amount_currency, {
+            currencyId: this.reconciledLineData.currency_id.id,
+        });
+    }
+
+    get reconciledLineData() {
+        return this.props.lineData.reconciled_lines_ids.records[0].data;
+    }
+
+    get formattedLineDataAmountCurrency() {
+        return formatMonetary(this.props.lineData.amount_currency, {
+            currencyId: this.props.lineData.currency_id.id,
+        });
+    }
+
+    get exchangeDiffMoveName() {
+        return this.props.exchangeMove.display_name;
+    }
+
+    get exchangeMoveBalance() {
+        return this.props.exchangeMove.line_ids[0].balance;
+    }
+
+    get formattedExchangeMoveBalance() {
+        return formatMonetary(this.exchangeMoveBalance, {
+            currencyId: this.props.statementLineData.company_id.currency_id?.id,
+        });
+    }
+}

fusion_accounting_bank_rec/static/src/components/bank_reconciliation/line_info_pop_over/line_info_pop_over.xml

@@ -0,0 +1,24 @@
+<?xml version="1.0" encoding="utf-8"?>
+<templates>
+    <t t-name="fusion_accounting_bank_rec.BankRecLineInfoPopOver">
+        <table class="table table-hover m-0">
+            <tbody>
+                <tr t-if="props.exchangeMove">
+                    <td t-on-click="openExchangeMove" class="cursor-pointer">
+                        <span class="btn btn-link p-0" t-esc="exchangeDiffMoveName"/>
+                    </td>
+                    <td class="align-middle text-end" t-esc="formattedExchangeMoveBalance"/>
+                </tr>
+                <tr t-if="props.isPartiallyReconciled">
+                    <td t-on-click="openReconciledMove" class="cursor-pointer">
+                        <span class="btn btn-link p-0" t-esc="reconciledMoveName"/>
+                    </td>
+                    <td class="align-middle">
+                        <span class="text-decoration-line-through me-2" t-esc="formattedReconciledMoveAmountCurrency"/>
+                        <span t-esc="formattedLineDataAmountCurrency"/>
+                    </td>
+                </tr>
+            </tbody>
+        </table>
+    </t>
+</templates>

fusion_accounting_bank_rec/static/src/components/bank_reconciliation/line_to_reconcile/line_to_reconcile.js

@@ -0,0 +1,204 @@
+/** @odoo-module **/
+
+/**
+ * Mirrored from
+ * `account_accountant/.../line_to_reconcile/line_to_reconcile.js`.
+ * Phase 1 structural parity.
+ */
+
+import { Component, useRef } from "@odoo/owl";
+import { _t } from "@web/core/l10n/translation";
+import { formatMonetary } from "@web/views/fields/formatters";
+import { useService } from "@web/core/utils/hooks";
+import { useBankReconciliation } from "@fusion_accounting_bank_rec/components/bank_reconciliation/bank_reconciliation_service";
+import { usePopover } from "@web/core/popover/popover_hook";
+import { BankRecFormDialog } from "@fusion_accounting_bank_rec/components/bank_reconciliation/bankrec_form_dialog/bankrec_form_dialog";
+import { BankRecLineInfoPopOver } from "@fusion_accounting_bank_rec/components/bank_reconciliation/line_info_pop_over/line_info_pop_over";
+import { x2ManyCommands } from "@web/core/orm_service";
+
+export class BankRecLineToReconcile extends Component {
+    static template = "fusion_accounting_bank_rec.BankRecLineToReconcile";
+
+    static props = {
+        line: Object,
+        statementLine: Object,
+    };
+
+    setup() {
+        this.action = useService("action");
+        this.orm = useService("orm");
+        this.dialogService = useService("dialog");
+        this.ui = useService("ui");
+        this.bankReconciliation = useBankReconciliation();
+
+        this.lineInfoRef = useRef("line-info-ref");
+        this.lineInfoPopOver = usePopover(BankRecLineInfoPopOver, {
+            position: "left",
+            closeOnClickAway: true,
+        });
+    }
+
+    onClickLine() {
+        if (this.ui.isSmall) {
+            this.toggleEditLine();
+        }
+    }
+
+    toggleEditLine() {
+        this.dialogService.add(BankRecFormDialog, {
+            title: _t("Edit Line"),
+            resModel: "account.move.line",
+            resId: this.lineData.id,
+            context: {
+                form_view_ref: "account_accountant.view_bank_rec_edit_line",
+                is_reviewed: this.lineData.move_id.checked,
+            },
+            onRecordSave: async (record) => {
+                await this.orm.call("account.bank.statement.line", "edit_reconcile_line", [
+                    this.statementLineData.id,
+                    this.lineData.id,
+                    await record.getChanges(),
+                ]);
+                this.props.statementLine.load();
+                this.bankReconciliation.reloadChatter();
+                return true;
+            },
+        });
+    }
+
+    async deleteLine() {
+        await this.orm.call("account.bank.statement.line", "delete_reconciled_line", [
+            this.statementLineData.id,
+            this.lineData.id,
+        ]);
+        if (this.lineData.reconciled_lines_ids.records.length) {
+            // Only update the line count per partner if we delete
+            // a line which is reconciled to another move line
+            this.bankReconciliation.computeReconcileLineCountPerPartnerId(
+                this.env.model.root.records
+            );
+        }
+        this.props.statementLine.load();
+        this.bankReconciliation.reloadChatter();
+    }
+
+    // -----------------------------------------------------------------------------
+    // ACTION
+    // -----------------------------------------------------------------------------
+    openMove() {
+        this.action.doAction({
+            type: "ir.actions.act_window",
+            res_model: "account.move",
+            res_id: this.moveData.id,
+            views: [[false, "form"]],
+            target: "current",
+        });
+    }
+
+    openPartner() {
+        this.action.doAction({
+            type: "ir.actions.act_window",
+            res_model: "res.partner",
+            res_id: this.lineData.partner_id.id,
+            views: [[false, "form"]],
+            target: "current",
+        });
+    }
+
+    openLineInfoPopOver() {
+        if (this.lineInfoPopOver.isOpen || !this.showLineInfo) {
+            this.lineInfoPopOver.close();
+        } else {
+            this.lineInfoPopOver.open(this.lineInfoRef.el, {
+                statementLineData: this.statementLineData,
+                lineData: this.lineData,
+                exchangeMove: this.exchangeMove,
+                isPartiallyReconciled: this.isPartiallyReconciled,
+            });
+        }
+    }
+
+    async deleteTax(taxIndex) {
+        const taxChanged = this.lineDataTaxIds[taxIndex];
+        await this.orm.call("account.bank.statement.line", "edit_reconcile_line", [
+            this.statementLineData.id,
+            this.lineData.id,
+            { tax_ids: [[x2ManyCommands.UNLINK, taxChanged.data.id]] },
+        ]);
+        this.props.statementLine.load();
+        this.bankReconciliation.reloadChatter();
+    }
+
+    // -----------------------------------------------------------------------------
+    // GETTER
+    // -----------------------------------------------------------------------------
+    get statementLineData() {
+        return this.props.statementLine.data;
+    }
+
+    get lineData() {
+        return this.props.line;
+    }
+
+    get reconciledLineId() {
+        return this.lineData.reconciled_lines_ids.records.length === 1
+            ? this.lineData.reconciled_lines_ids.records[0].data
+            : null;
+    }
+
+    get reconciledLineExcludingExchangeDiffId() {
+        return this.lineData.reconciled_lines_excluding_exchange_diff_ids.records.length === 1
+            ? this.lineData.reconciled_lines_excluding_exchange_diff_ids.records[0].data
+            : null;
+    }
+
+    get moveData() {
+        return (
+            this.reconciledLineId?.move_id ||
+            this.reconciledLineExcludingExchangeDiffId?.move_id ||
+            this.lineData.move_id
+        );
+    }
+
+    get isPartiallyReconciled() {
+        if (!this.reconciledLineId) {
+            return false;
+        }
+        return !this.reconciledLineId.full_reconcile_id?.id;
+    }
+
+    get hasDifferentCurrencies() {
+        return this.lineData.currency_id.id !== this.statementLineData.currency_id.id;
+    }
+
+    get formattedAmountCurrencyOfLine() {
+        return formatMonetary(this.lineData.amount_currency, {
+            currencyId: this.lineData.currency_id.id,
+        });
+    }
+
+    get formattedAmountCurrencyOfStatementLine() {
+        return formatMonetary(this.lineData.amount_currency, {
+            currencyId: this.statementLineData.currency_id.id,
+        });
+    }
+
+    get exchangeMove() {
+        return (
+            this.lineData.matched_debit_ids.records[0]?.data.exchange_move_id ||
+            this.lineData.matched_credit_ids.records[0]?.data.exchange_move_id
+        );
+    }
+
+    get showLineInfo() {
+        return this.isPartiallyReconciled || this.exchangeMove?.id;
+    }
+
+    get isTaxLine() {
+        return this.lineData.tax_line_id;
+    }
+
+    get lineDataTaxIds() {
+        return this.lineData.tax_ids.records;
+    }
+}

fusion_accounting_bank_rec/static/src/components/bank_reconciliation/line_to_reconcile/line_to_reconcile.xml

@@ -0,0 +1,49 @@
+<?xml version="1.0" encoding="utf-8"?>
+<templates>
+    <t t-name="fusion_accounting_bank_rec.BankRecLineToReconcile">
+        <div class="o_row" t-on-click.stop="onClickLine">
+            <div class="o_line_name d-flex align-items-center gap-1 text-truncate">
+                <a href="#" class="text-truncate fw-bold" t-esc="lineData.partner_id.display_name" t-on-click.stop="openPartner" role="button" t-att-title="lineData.partner_id.display_name" t-if="lineData.partner_id"/>
+                <span t-esc="lineData.account_id.display_name" class="text-truncate" t-att-class="lineData.partner_id ? 'ms-1' : undefined"/>
+                <div class="d-flex gap-2">
+                    <t t-foreach="lineDataTaxIds" t-as="tax_id" t-key="tax_id_index">
+                        <div class="o_tag d-inline-flex align-items-center badge rounded-pill o_tag_color_0 flex-shrink-0">
+                            <span class="o_tag_badge_text text-truncate" t-esc="tax_id.data.display_name"/>
+                            <i t-on-click.stop="() => this.deleteTax(tax_id_index)" class="ps-1 opacity-100-hover opacity-75 oi oi-close"/>
+                        </div>
+                    </t>
+                </div>
+            </div>
+            <span t-if="!!moveData.display_name and moveData.id !== statementLineData.move_id.id" class="d-none d-md-inline">
+                <a t-on-click.stop="openMove" href="#">
+                    <t t-esc="moveData.display_name"/>
+                </a>
+            </span>
+            <div class="o_line_amount d-flex align-items-center justify-content-between">
+                <span class="text-muted w-50 text-end" t-if="hasDifferentCurrencies">
+                    <span t-att-class="{'btn btn-link p-0' : showLineInfo}" t-ref="line-info-ref" t-on-click.stop="openLineInfoPopOver">
+                        <i t-if="showLineInfo" class="fa fa-info-circle me-2"/>
+                        <t t-out="formattedAmountCurrencyOfLine"/>
+                    </span>
+                </span>
+                <span class="text-end w-100" t-if="!hasDifferentCurrencies">
+                    <span t-att-class="{'btn btn-link p-0' : showLineInfo}" t-ref="line-info-ref" t-on-click.stop="openLineInfoPopOver">
+                        <i t-if="showLineInfo" class="fa fa-info-circle me-2"/>
+                        <t t-out="formattedAmountCurrencyOfStatementLine"/>
+                    </span>
+                </span>
+            </div>
+            <div class="o_line_to_reconcile_button d-none d-md-flex justify-content-end gap-2">
+                <button t-if="lineData.has_invalid_analytics" class="btn btn-link p-0 text-600" t-on-click.stop="toggleEditLine">
+                    <i class="fa fa-exclamation-triangle text-warning" data-tooltip="This line has invalid analytic distribution"/>
+                </button>
+                <button t-if="!lineData.has_invalid_analytics" class="btn btn-link p-0 text-600" t-on-click.stop="toggleEditLine">
+                    <i class="fa fa-pencil"/>
+                </button>
+                <button class="btn btn-link p-0 text-600" t-on-click.stop="deleteLine" t-if="!isTaxLine">
+                    <i class="fa fa-trash"/>
+                </button>
+            </div>
+        </div>
+    </t>
+</templates>

fusion_accounting_bank_rec/static/src/components/bank_reconciliation/list_view/list.js

@@ -0,0 +1,88 @@
+/** @odoo-module **/
+
+/**
+ * Mirrored from `account_accountant/.../list_view/list.js`.
+ * Phase 1 structural parity.
+ *
+ * NOTE: Enterprise extends `AttachmentPreviewListController` from
+ * `account_accountant/static/src/components/attachment_preview_list_view/...`.
+ * That helper isn't part of Phase 1 scope; we extend the base
+ * `ListController` directly and TODO-flag the methods that depend on
+ * the previewer state. Behaviour will be wired up in fusion-only
+ * Tasks 34-36 alongside the right-pane preview integration.
+ */
+
+import { ListController } from "@web/views/list/list_controller";
+import { ListRenderer } from "@web/views/list/list_renderer";
+import { registry } from "@web/core/registry";
+import { listView } from "@web/views/list/list_view";
+import { useChildSubEnv } from "@odoo/owl";
+import { makeActiveField } from "@web/model/relational_model/utils";
+
+export class BankRecListController extends ListController {
+    setup() {
+        super.setup(...arguments);
+
+        this.skipKanbanRestore = {};
+
+        useChildSubEnv({
+            skipKanbanRestoreNeeded: (stLineId) => this.skipKanbanRestore[stLineId],
+        });
+    }
+
+    /**
+     * Don't allow bank_rec_form to be restored with previous values since
+     * the statement line has changed.
+     */
+    async onRecordSaved(record) {
+        this.skipKanbanRestore[record.resId] = true;
+        return super.onRecordSaved(...arguments);
+    }
+
+    get previewerStorageKey() {
+        return "fusion.statement_line_pdf_previewer_hidden";
+    }
+
+    get modelParams() {
+        const params = super.modelParams;
+        params.config.activeFields.bank_statement_attachment_ids = makeActiveField();
+        params.config.activeFields.bank_statement_attachment_ids.related = {
+            fields: {
+                mimetype: { name: "mimetype", type: "char" },
+            },
+            activeFields: {
+                mimetype: makeActiveField(),
+            },
+        };
+        params.config.activeFields.attachment_ids = makeActiveField();
+        params.config.activeFields.attachment_ids.related = {
+            fields: {
+                mimetype: { name: "mimetype", type: "char" },
+            },
+            activeFields: {
+                mimetype: makeActiveField(),
+            },
+        };
+        return params;
+    }
+
+    /**
+     * TODO(fusion task 34-36): wire up attachment preview pane.
+     * Enterprise sets `this.attachmentPreviewState.selectedRecord` and
+     * calls `this.setThread(...)` on the AttachmentPreviewListController.
+     * Until that helper is mirrored, this is a no-op.
+     */
+    async setSelectedRecord(/* accountBankStatementLineData */) {
+        return;
+    }
+}
+
+export class BankRecListRenderer extends ListRenderer {}
+
+export const bankRecListView = {
+    ...listView,
+    Controller: BankRecListController,
+    Renderer: BankRecListRenderer,
+};
+
+registry.category("views").add("fusion_bank_rec_list", bankRecListView);

fusion_accounting_bank_rec/static/src/components/bank_reconciliation/list_view/list_view_many2one_multi_edit.js

@@ -0,0 +1,30 @@
+/** @odoo-module **/
+
+/**
+ * Mirrored from
+ * `account_accountant/.../list_view/list_view_many2one_multi_edit.js`.
+ * Phase 1 structural parity.
+ */
+
+import { Component } from "@odoo/owl";
+import { registry } from "@web/core/registry";
+import { computeM2OProps, Many2One } from "@web/views/fields/many2one/many2one";
+import { buildM2OFieldDescription, Many2OneField } from "@web/views/fields/many2one/many2one_field";
+
+export class BankRecMany2OneMultiID extends Component {
+    static template = "fusion_accounting_bank_rec.BankRecMany2OneMultiID";
+    static components = { Many2One };
+    static props = { ...Many2OneField.props };
+
+    get m2oProps() {
+        const props = computeM2OProps(this.props);
+        if (this.props.record.selected && this.props.record.model.multiEdit) {
+            props.context.active_ids = this.env.model.root.selection.map((r) => r.resId);
+        }
+        return props;
+    }
+}
+
+registry.category("fields").add("fusion_bank_rec_list_many2one_multi_id", {
+    ...buildM2OFieldDescription(BankRecMany2OneMultiID),
+});

fusion_accounting_bank_rec/static/src/components/bank_reconciliation/list_view/list_view_many2one_multi_edit.xml

@@ -0,0 +1,6 @@
+<?xml version="1.0" encoding="UTF-8"?>
+<templates>
+    <t t-name="fusion_accounting_bank_rec.BankRecMany2OneMultiID">
+        <Many2One t-props="m2oProps"/>
+    </t>
+</templates>

fusion_accounting_bank_rec/static/src/components/bank_reconciliation/partner_history_panel/partner_history_panel.js

@@ -0,0 +1,34 @@
+/** @odoo-module **/
+
+import { Component, onWillStart, useState } from "@odoo/owl";
+import { useService } from "@web/core/utils/hooks";
+
+export class PartnerHistoryPanel extends Component {
+    static template = "fusion_accounting_bank_rec.PartnerHistoryPanel";
+    static props = {
+        partnerId: { type: Number },
+    };
+
+    setup() {
+        this.bankRec = useService("fusion_bank_reconciliation");
+        this.state = useState({ history: null, loading: true });
+
+        onWillStart(async () => {
+            try {
+                this.state.history = await this.bankRec.getPartnerHistory(
+                    this.props.partnerId,
+                    20,
+                );
+            } finally {
+                this.state.loading = false;
+            }
+        });
+    }
+
+    formatAmount(value) {
+        if (value === undefined || value === null) {
+            return "0.00";
+        }
+        return Number(value).toFixed(2);
+    }
+}

fusion_accounting_bank_rec/static/src/components/bank_reconciliation/partner_history_panel/partner_history_panel.xml

@@ -0,0 +1,39 @@
+<?xml version="1.0" encoding="UTF-8"?>
+<templates xml:space="preserve">
+    <t t-name="fusion_accounting_bank_rec.PartnerHistoryPanel">
+        <div class="o_fusion_partner_history_panel" style="padding: 1rem; border-left: 1px solid #e5e7eb;">
+            <h5 t-if="state.history">
+                <t t-esc="state.history.partner.name"/> — History
+            </h5>
+            <div t-if="state.loading" class="text-muted">Loading…</div>
+            <div t-elif="state.history">
+                <div t-if="state.history.pattern" class="mb-3 p-2"
+                     style="background: #eff6ff; border-radius: 0.25rem; font-size: 0.85em;">
+                    <strong>Learned pattern:</strong>
+                    <div>Reconciles: <t t-esc="state.history.pattern.reconcile_count"/></div>
+                    <div t-if="state.history.pattern.pref_strategy">
+                        Preferred strategy: <t t-esc="state.history.pattern.pref_strategy"/>
+                    </div>
+                    <div t-if="state.history.pattern.typical_cadence_days">
+                        Typical cadence: ~<t t-esc="state.history.pattern.typical_cadence_days"/> days
+                    </div>
+                </div>
+                <h6>Recent reconciles</h6>
+                <div t-foreach="state.history.recent_reconciles" t-as="rec" t-key="rec.precedent_id"
+                     style="padding: 0.5rem 0; border-bottom: 1px solid #e5e7eb; font-size: 0.85em;">
+                    <div class="d-flex justify-content-between">
+                        <span><t t-esc="rec.date"/></span>
+                        <span><strong>$<t t-esc="formatAmount(rec.amount)"/></strong></span>
+                    </div>
+                    <div class="text-muted">
+                        <t t-if="rec.memo_tokens"><t t-esc="rec.memo_tokens"/></t>
+                        <span class="ms-2">(<t t-esc="rec.matched_count"/> line<t t-if="rec.matched_count !== 1">s</t>)</span>
+                    </div>
+                </div>
+                <div t-if="state.history.recent_reconciles.length === 0" class="text-muted">
+                    No history yet
+                </div>
+            </div>
+        </div>
+    </t>
+</templates>

fusion_accounting_bank_rec/static/src/components/bank_reconciliation/quick_create/quick_create.js

@@ -0,0 +1,41 @@
+/** @odoo-module **/
+
+/**
+ * Mirrored from `account_accountant/.../quick_create/quick_create.js`.
+ * Phase 1 structural parity.
+ */
+
+import {
+    KanbanRecordQuickCreate,
+    KanbanQuickCreateController,
+} from "@web/views/kanban/kanban_record_quick_create";
+
+export class BankRecQuickCreateController extends KanbanQuickCreateController {
+    static template = "fusion_accounting_bank_rec.BankRecQuickCreateController";
+}
+
+export class BankRecQuickCreate extends KanbanRecordQuickCreate {
+    static template = "fusion_accounting_bank_rec.BankRecQuickCreate";
+    static props = {
+        ...KanbanRecordQuickCreate.props,
+        resModel: { type: String },
+        context: { type: Object },
+        group: { type: Object, optional: true },
+    };
+    static components = { BankRecQuickCreateController };
+
+    /**
+     * Overridden — quick-create flow always works against a synthetic group
+     * built from the resModel + context props (rather than relying on a
+     * caller-provided group), matching Enterprise behaviour.
+     */
+    async getQuickCreateProps(props) {
+        await super.getQuickCreateProps({
+            ...props,
+            group: {
+                resModel: props.resModel,
+                context: props.context,
+            },
+        });
+    }
+}

fusion_accounting_bank_rec/static/src/components/bank_reconciliation/quick_create/quick_create.xml

@@ -0,0 +1,23 @@
+<?xml version="1.0" encoding="UTF-8"?>
+<templates id="template" xml:space="preserve">
+    <t t-name="fusion_accounting_bank_rec.BankRecQuickCreate">
+        <BankRecQuickCreateController t-if="state.isLoaded" t-props="quickCreateProps"/>
+    </t>
+
+    <t t-name="fusion_accounting_bank_rec.BankRecQuickCreateController">
+        <div class="o_fusion_bank_reconciliation_quick_create o_kanban_record" t-ref="root">
+            <t t-component="props.Renderer" record="model.root" Compiler="props.Compiler" archInfo="props.archInfo"/>
+            <div class="d-flex gap-1 button_group p-2">
+                <button class="btn btn-primary o_kanban_add" t-on-click="() => this.validate('add')" data-hotkey="s">
+                    Add &amp; New
+                </button>
+                <button class="btn btn-secondary o_kanban_edit" t-on-click="() => this.validate('add_close')" data-hotkey="shift+s">
+                    Add &amp; Close
+                </button>
+                <button class="btn btn-secondary o_kanban_cancel" t-on-click="() => this.cancel(true)" data-hotkey="d">
+                    Discard
+                </button>
+            </div>
+        </div>
+    </t>
+</templates>

fusion_accounting_bank_rec/static/src/components/bank_reconciliation/reconcile_model_picker/reconcile_model_picker.js

@@ -0,0 +1,39 @@
+/** @odoo-module **/
+
+import { Component, onWillStart, useState } from "@odoo/owl";
+import { useService } from "@web/core/utils/hooks";
+
+export class ReconcileModelPicker extends Component {
+    static template = "fusion_accounting_bank_rec.ReconcileModelPicker";
+    static props = {
+        statementLineId: { type: Number, optional: true },
+    };
+
+    setup() {
+        this.orm = useService("orm");
+        this.bankRec = useService("fusion_bank_reconciliation");
+        this.state = useState({ models: [], selected: null });
+
+        onWillStart(async () => {
+            const models = await this.orm.searchRead(
+                "account.reconcile.model",
+                [["rule_type", "=", "writeoff_button"]],
+                ["id", "name", "fusion_ai_confidence_threshold"],
+                { limit: 20 }
+            );
+            this.state.models = models;
+        });
+    }
+
+    onChange(ev) {
+        const value = parseInt(ev.target.value, 10);
+        if (Number.isFinite(value)) {
+            this.onApplyModel(value);
+        }
+    }
+
+    async onApplyModel(modelId) {
+        // Phase 1 placeholder: TODO route through dedicated endpoint when Task 38 lands
+        this.state.selected = modelId;
+    }
+}

fusion_accounting_bank_rec/static/src/components/bank_reconciliation/reconcile_model_picker/reconcile_model_picker.xml

@@ -0,0 +1,14 @@
+<?xml version="1.0" encoding="UTF-8"?>
+<templates xml:space="preserve">
+    <t t-name="fusion_accounting_bank_rec.ReconcileModelPicker">
+        <div class="o_fusion_reconcile_model_picker">
+            <select class="form-select" style="max-width: 240px;"
+                    t-on-change="onChange">
+                <option value="">— Apply reconcile model —</option>
+                <option t-foreach="state.models" t-as="m" t-key="m.id" t-att-value="m.id">
+                    <t t-esc="m.name"/>
+                </option>
+            </select>
+        </div>
+    </t>
+</templates>

fusion_accounting_bank_rec/static/src/components/bank_reconciliation/reconciled_line_name/reconciled_line_name.js

@@ -0,0 +1,40 @@
+/** @odoo-module **/
+
+/**
+ * Mirrored from
+ * `account_accountant/.../reconciled_line_name/reconciled_line_name.js`.
+ * Phase 1 structural parity.
+ */
+
+import { Component } from "@odoo/owl";
+import { useBankReconciliation } from "@fusion_accounting_bank_rec/components/bank_reconciliation/bank_reconciliation_service";
+import { useService } from "@web/core/utils/hooks";
+import { x2ManyCommands } from "@web/core/orm_service";
+
+export class BankRecReconciledLineName extends Component {
+    static template = "fusion_accounting_bank_rec.BankRecReconciledLineName";
+    static props = {
+        statementLine: { type: Object },
+        linesToReconcile: { type: Object },
+        moveLineId: { type: String },
+        valueToDisplay: { type: Object },
+    };
+
+    setup() {
+        this.orm = useService("orm");
+        this.bankReconciliation = useBankReconciliation();
+    }
+
+    async deleteTax(lineId, taxChanged) {
+        const lineData = this.props.linesToReconcile.filter((line) => {
+            return line.id === parseInt(lineId);
+        })[0];
+        await this.orm.call("account.bank.statement.line", "edit_reconcile_line", [
+            this.props.statementLine.data.id,
+            lineData.id,
+            { tax_ids: [[x2ManyCommands.UNLINK, taxChanged.data.id]] },
+        ]);
+        this.props.statementLine.load();
+        this.bankReconciliation.reloadChatter();
+    }
+}

fusion_accounting_bank_rec/static/src/components/bank_reconciliation/reconciled_line_name/reconciled_line_name.xml

@@ -0,0 +1,16 @@
+<?xml version="1.0" encoding="utf-8"?>
+<templates>
+    <t t-name="fusion_accounting_bank_rec.BankRecReconciledLineName">
+        <div name="reconciled_line_name" class="text-start text-truncate text-muted">
+            <t t-if="props.valueToDisplay?.tax">
+                <t t-foreach="props.valueToDisplay.tax" t-as="tax_id" t-key="tax_id_index">
+                    <div class="o_tag d-inline-flex align-items-center badge rounded-pill o_tag_color_0 flex-shrink-0" t-att-class="!tax_id_last ? 'me-1': ''">
+                        <span class="o_tag_badge_text text-truncate" t-esc="tax_id.data.display_name"/>
+                        <i t-on-click.stop="() => this.deleteTax(props.moveLineId, tax_id)" class="ps-1 opacity-100-hover opacity-75 oi oi-close"/>
+                    </div>
+                </t>
+            </t>
+            <t t-else="" t-out="props.valueToDisplay.move or props.valueToDisplay.account"/>
+        </div>
+    </t>
+</templates>

fusion_accounting_bank_rec/static/src/components/bank_reconciliation/search_dialog/search_dialog.js

@@ -0,0 +1,90 @@
+/** @odoo-module **/
+
+/**
+ * Mirrored from
+ * `account_accountant/.../search_dialog/search_dialog.js`.
+ * Phase 1 structural parity.
+ */
+
+import { SelectCreateDialog } from "@web/views/view_dialogs/select_create_dialog";
+import { formatMonetary } from "@web/views/fields/formatters";
+import { useService } from "@web/core/utils/hooks";
+
+const { DateTime } = luxon;
+
+export class BankRecSelectCreateDialog extends SelectCreateDialog {
+    static template = "fusion_accounting_bank_rec.BankRecSelectCreateDialog";
+    static props = {
+        ...SelectCreateDialog.props,
+        suspenseAccountLine: Object,
+        reference: String,
+        date: DateTime,
+        size: { type: String, optional: true },
+    };
+
+    static defaultProps = {
+        ...SelectCreateDialog.defaultProps,
+        size: "lg",
+    };
+
+    setup() {
+        super.setup();
+        this.orm = useService("orm");
+        this.ui = useService("ui");
+        this.state.remainingAmount = this.suspenseAccountLine.amount_currency;
+        this.state.hideRemainingAmount = false;
+
+        this.baseViewProps.onSelectionChanged = (resIds, selectedLines) => {
+            this.state.resIds = resIds;
+            this.changeInSelectedMoveLine(selectedLines);
+        };
+    }
+
+    async changeInSelectedMoveLine(selectedLines) {
+        if (!selectedLines?.length) {
+            this.state.remainingAmount = this.suspenseAccountLine.amount_currency;
+            return;
+        }
+
+        let selectedLinesSum = 0;
+        this.state.hideRemainingAmount = false;
+        if (
+            this.suspenseAccountLine.currency_id.id !==
+            this.suspenseAccountLine.company_currency_id.id
+        ) {
+            const selectedLineCurrencies = selectedLines.map((line) => line.currency_id);
+
+            if (
+                selectedLineCurrencies.length !== 1 ||
+                (selectedLineCurrencies.length === 1 &&
+                    selectedLineCurrencies[0] !== this.suspenseAccountLine.currency_id.id)
+            ) {
+                this.state.hideRemainingAmount = true;
+                return;
+            } else {
+                selectedLinesSum = selectedLines.reduce((sum, line) => {
+                    return sum + line.amount_residual_currency;
+                }, 0);
+            }
+        } else {
+            selectedLinesSum = selectedLines.reduce((sum, line) => {
+                return sum + line.amount_residual;
+            }, 0);
+        }
+        this.state.remainingAmount = this.suspenseAccountLine.amount_currency + selectedLinesSum;
+    }
+
+    get suspenseAccountLine() {
+        return this.props?.suspenseAccountLine;
+    }
+
+    get remainingAmountFormatted() {
+        return formatMonetary(this.state.remainingAmount, {
+            currencyId: this.suspenseAccountLine.currency_id.id,
+        });
+    }
+
+    get formattedStatementLineDate() {
+        return this.props.date?.toLocaleString();
+    }
+}

fusion_accounting_bank_rec/static/src/components/bank_reconciliation/search_dialog/search_dialog.xml

@@ -0,0 +1,20 @@
+<?xml version="1.0" encoding="UTF-8"?>
+<templates xml:space="preserve">
+    <t t-name="fusion_accounting_bank_rec.BankRecSelectCreateDialog" t-inherit="web.SelectCreateDialog" t-inherit-mode="primary">
+        <xpath expr="//Dialog" position="attributes">
+            <attribute name="size">props.size</attribute>
+        </xpath>
+
+        <xpath expr="//button[hasclass('o_form_button_cancel')]" position="after">
+            <div t-if="!this.ui.isSmall" class="d-flex align-items-center flex-grow-1 flex-shrink-1 flex-basis-0 gap-2 min-w-0 justify-content-between" name="bank_reconciliation_info">
+                <span t-esc="formattedStatementLineDate"/>
+                <div class="text-truncate" t-esc="props.reference"/>
+                <div class="text-nowrap text-end" name="remaining_amount">
+                    <span class="text-muted">Balance: </span>
+                    <t t-if="!this.state.hideRemainingAmount" t-esc="remainingAmountFormatted"/>
+                    <t t-else=""> / </t>
+                </div>
+            </div>
+        </xpath>
+    </t>
+</templates>

fusion_accounting_bank_rec/static/src/components/bank_reconciliation/search_dialog/search_dialog_list.js

@@ -0,0 +1,77 @@
+/** @odoo-module **/
+
+/**
+ * Mirrored from
+ * `account_accountant/.../search_dialog/search_dialog_list.js`.
+ * Phase 1 structural parity.
+ */
+
+import { ListController } from "@web/views/list/list_controller";
+import { ListRenderer } from "@web/views/list/list_renderer";
+import { listView } from "@web/views/list/list_view";
+import { registry } from "@web/core/registry";
+import { useService } from "@web/core/utils/hooks";
+
+export class BankRecReconcileDialogListController extends ListController {
+    setup() {
+        super.setup();
+        this.orm = useService("orm");
+    }
+
+    async onSelectionChanged() {
+        const resIds = await this.model.root.getResIds(true);
+        if (!resIds.length) {
+            this.props.onSelectionChanged(resIds, []);
+        }
+
+        let selectedLines;
+        // When being in the list view with more elements than the limit and
+        // doing a select all, the user can select more elements than the
+        // limit. In this case the isDomainSelected is True.
+        if (this.isDomainSelected) {
+            const { resModel, context } = this.model.root._config;
+            selectedLines = await this.orm.read(
+                resModel,
+                resIds,
+                ["amount_residual", "amount_residual_currency", "currency_id"],
+                { context }
+            );
+        } else {
+            selectedLines = Object.values(this.model.root.records)
+                .filter((record) => resIds.includes(record._config.resId))
+                .map((record) => {
+                    const data = record.data;
+                    return {
+                        amount_residual: data.amount_residual,
+                        amount_residual_currency: data.amount_residual_currency,
+                        currency_id: data.currency_id.id,
+                    };
+                });
+        }
+        this.props.onSelectionChanged(resIds, selectedLines);
+    }
+}
+
+export class BankRecReconcileDialogListRenderer extends ListRenderer {
+    static template = "fusion_accounting_bank_rec.BankRecReconcileDialogListRenderer";
+    static recordRowTemplate =
+        "fusion_accounting_bank_rec.BankRecReconcileDialogListRenderer.RecordRow";
+
+    async openMoveView(record) {
+        this.env.services.action.doAction({
+            type: "ir.actions.act_window",
+            res_model: "account.move",
+            res_id: record.data.move_id.id,
+            views: [[false, "form"]],
+            target: "current",
+        });
+    }
+}
+
+export const bankRecReconcileDialogListRenderer = {
+    ...listView,
+    Renderer: BankRecReconcileDialogListRenderer,
+    Controller: BankRecReconcileDialogListController,
+};
+
+registry.category("views").add("fusion_bank_rec_dialog_list", bankRecReconcileDialogListRenderer);

fusion_accounting_bank_rec/static/src/components/bank_reconciliation/search_dialog/search_dialog_list.xml

@@ -0,0 +1,21 @@
+<?xml version="1.0" encoding="UTF-8"?>
+<templates xml:space="preserve">
+    <t t-name="fusion_accounting_bank_rec.BankRecReconcileDialogListRenderer" t-inherit="web.ListRenderer" t-inherit-mode="primary">
+        <xpath expr="//th[@t-if='hasOpenFormViewColumn']" position="replace">
+            <th class="o_list_open_form_view w-print-0 p-print-0"/>
+        </xpath>
+    </t>
+
+    <t t-name="fusion_accounting_bank_rec.BankRecReconcileDialogListRenderer.RecordRow" t-inherit="web.ListRenderer.RecordRow" t-inherit-mode="primary">
+        <xpath expr="//t[@t-if='hasOpenFormViewColumn']" position="replace">
+            <td class="o_list_record_open_form_view w-print-0 p-print-0 text-center"
+                t-custom-click.stop="() => this.openMoveView(record)"
+            >
+                <button class="btn btn-link align-top text-end"
+                        name="Open in form view"
+                        aria-label="Open in form view"
+                >View</button>
+            </td>
+        </xpath>
+    </t>
+</templates>

fusion_accounting_bank_rec/static/src/components/bank_reconciliation/statement_line/statement_line.js

@@ -0,0 +1,305 @@
+/** @odoo-module **/
+
+/**
+ * Mirrored from
+ * `account_accountant/static/src/components/bank_reconciliation/statement_line/statement_line.js`
+ *
+ * Phase 1 structural parity. Module IDs / template names / CSS classes
+ * rebranded to `fusion_accounting_bank_rec`. Behaviour delegates to the
+ * Enterprise-compat surface in our `fusion_bank_reconciliation` service.
+ */
+
+import { BankRecButtonList } from "@fusion_accounting_bank_rec/components/bank_reconciliation/button_list/button_list";
+import { BankRecLineToReconcile } from "@fusion_accounting_bank_rec/components/bank_reconciliation/line_to_reconcile/line_to_reconcile";
+import { BankRecReconciledLineName } from "@fusion_accounting_bank_rec/components/bank_reconciliation/reconciled_line_name/reconciled_line_name";
+import { DropdownItem } from "@web/core/dropdown/dropdown_item";
+import { formatMonetary } from "@web/views/fields/formatters";
+import { KanbanRecord } from "@web/views/kanban/kanban_record";
+import { user } from "@web/core/user";
+import { useService } from "@web/core/utils/hooks";
+import { onWillStart, useState, useRef } from "@odoo/owl";
+import { useBankReconciliation } from "@fusion_accounting_bank_rec/components/bank_reconciliation/bank_reconciliation_service";
+
+export class BankRecStatementLine extends KanbanRecord {
+    static template = "fusion_accounting_bank_rec.BankRecStatementLine";
+    static components = {
+        BankRecLineToReconcile,
+        BankRecButtonList,
+        DropdownItem,
+        BankRecReconciledLineName,
+    };
+    static props = [...KanbanRecord.props];
+
+    setup() {
+        super.setup();
+        this.orm = useService("orm");
+        this.ui = useService("ui");
+        this.bankReconciliation = useBankReconciliation();
+        this.state = useState({
+            isUnfolded: false,
+        });
+        this.statementLineRootRef = useRef("root");
+        if (this.env.model.config.context?.default_st_line_id === this.props.record.resId) {
+            this.state.isUnfolded = true;
+            this.bankReconciliation.selectStatementLine(this.props.record);
+        }
+        onWillStart(async () => {
+            this.userCanReview = await user.hasGroup("account.group_account_user");
+        });
+    }
+
+    getRecordClasses() {
+        let classes = super.getRecordClasses();
+        if (this.hasStatementLine === 1) {
+            classes += " mt-3";
+        }
+        return classes;
+    }
+
+    // -----------------------------------------------------------------------------
+    // ACTION
+    // -----------------------------------------------------------------------------
+
+    openStatementCreate() {
+        this.action.doAction("account_accountant.action_bank_statement_form_bank_rec_widget", {
+            additionalContext: {
+                split_line_id: this.recordData.id,
+                default_journal_id: this.recordData.journal_id.id,
+            },
+            onClose: async () => {
+                this.env.model.load();
+            },
+        });
+    }
+
+    openPartner() {
+        this.action.doAction({
+            type: "ir.actions.act_window",
+            res_model: "res.partner",
+            res_id: this.partner.id,
+            views: [[false, "form"]],
+            target: "current",
+        });
+    }
+
+    async removePartner() {
+        await this.orm.write("account.bank.statement.line", [this.recordData.id], {
+            partner_id: false,
+        });
+        this.record.load();
+    }
+
+    // -----------------------------------------------------------------------------
+    // HELPER
+    // -----------------------------------------------------------------------------
+    get reconciledLineName() {
+        const reconciledLine = {};
+        for (const line of this.linesToReconcile) {
+            if (
+                line.reconciled_lines_excluding_exchange_diff_ids.records.length === 1 &&
+                line.reconciled_lines_excluding_exchange_diff_ids.records[0].data.move_name
+            ) {
+                reconciledLine[line.id] = {
+                    move: line.reconciled_lines_excluding_exchange_diff_ids.records[0].data
+                        .move_name,
+                };
+            } else if (line.tax_ids.count) {
+                reconciledLine[line.id] = { tax: line.tax_ids.records };
+            } else {
+                reconciledLine[line.id] = { account: line.account_id.display_name };
+            }
+        }
+        return reconciledLine;
+    }
+
+    get record() {
+        return this.props.record;
+    }
+
+    get recordData() {
+        return this.props.record.data;
+    }
+
+    fold() {
+        if (this.state.isUnfolded) {
+            this.toggleUnfold();
+        }
+        this.selectStatementLine();
+    }
+
+    unfold() {
+        if (!this.state.isUnfolded) {
+            this.toggleUnfold();
+        }
+        this.selectStatementLine();
+    }
+
+    toggleUnfold() {
+        this.state.isUnfolded = !this.isUnfolded;
+        this.selectStatementLine();
+    }
+
+    selectStatementLine() {
+        // Update the chatter with the last selected element
+        this.bankReconciliation.selectStatementLine(this.record);
+    }
+
+    openChatter() {
+        this.selectStatementLine();
+        this.bankReconciliation.openChatter();
+    }
+
+    get hasInvalidAnalytics() {
+        return this.linesToReconcile.some((line) => line.has_invalid_analytics);
+    }
+
+    get isUnfolded() {
+        return this.state.isUnfolded;
+    }
+
+    get hasStatementLine() {
+        return this.env.model.root.count;
+    }
+
+    get formattedAmount() {
+        return formatMonetary(this.recordData.amount, {
+            currencyId: this.recordData.currency_id.id,
+        });
+    }
+
+    get formattedDate() {
+        return this.recordData.date.toLocaleString({
+            month: "short",
+            day: "2-digit",
+        });
+    }
+
+    get formattedFullDate() {
+        return this.recordData.date.toLocaleString({
+            month: "long",
+            day: "numeric",
+            year: "numeric",
+        });
+    }
+
+    get partner() {
+        return this.recordData.partner_id;
+    }
+
+    get linesToReconcile() {
+        return this.accountMoveLines.filter((line) => {
+            return (
+                line.account_id.id !== this.recordData.journal_id?.suspense_account_id.id &&
+                line.account_id.id !== this.recordData.journal_id?.default_account_id.id
+            );
+        });
+    }
+
+    get suspenseAccountLine() {
+        return this.accountMoveLines.filter((line) => {
+            return line.account_id.id === this.recordData.journal_id.suspense_account_id.id;
+        })?.[0];
+    }
+
+    get accountMoveLines() {
+        return [...this.recordData.line_ids.records.map((line) => line.data)];
+    }
+
+    get hasForeignCurrencyAndSameCurrencyForAllLines() {
+        return (
+            this.recordData.foreign_currency_id &&
+            this.linesToReconcile &&
+            this.linesToReconcile.filter((line) => {
+                return line.currency_id.id !== this.recordData.foreign_currency_id.id;
+            }).length === 0
+        );
+    }
+
+    get suspenseAccountLineFormattedAmount() {
+        return formatMonetary(this.suspenseAccountLine.amount_currency, {
+            currencyId: this.suspenseAccountLine?.currency_id.id,
+        });
+    }
+
+    get activityNumber() {
+        return this.recordData.activity_ids.count;
+    }
+
+    /**
+     * Checks if there is at least one attachment associated with the bank
+     * statement line or its related records. Aggregates attachment counts from
+     * the move, the related move lines, and the lines reconciled with them.
+     *
+     * @returns {number} Total attachments. > 0 indicates presence.
+     */
+    get hasAttachment() {
+        const statementAttachment = this.recordData.bank_statement_attachment_ids.records.map(
+            (attachment) => attachment.data.id
+        );
+
+        return (
+            this.recordData.attachment_ids.records.length +
+            this.linesToReconcile
+                .flatMap((line) => line.reconciled_lines_ids.records)
+                .filter((line) => line.data.move_attachment_ids?.count)
+                .reduce(
+                    (accumulator, line) =>
+                        parseInt(accumulator) + parseInt(line.data.move_attachment_ids.count),
+                    0
+                ) +
+            this.linesToReconcile
+                .filter(
+                    (line) =>
+                        line.move_attachment_ids?.count &&
+                        !line.move_attachment_ids.records
+                            .map((attachment) => attachment.data.id)
+                            .every((id) => statementAttachment.includes(id))
+                )
+                .reduce(
+                    (accumulator, line) =>
+                        parseInt(accumulator) + parseInt(line.move_attachment_ids.count),
+                    0
+                )
+        );
+    }
+
+    get amountClasses() {
+        const classes = this.recordData.foreign_currency_id ? "w-50" : "w-100";
+        if (this.recordData.amount > 0) {
+            return `${classes} fw-bold`;
+        }
+        if (this.recordData.amount < 0) {
+            return `${classes} text-danger fw-bold`;
+        }
+        return `${classes} text-secondary`;
+    }
+
+    get buttonListProps() {
+        return {
+            statementLineRootRef: this.statementLineRootRef,
+            statementLine: this.record,
+            reconcileLineCount:
+                this.bankReconciliation.reconcileCountPerPartnerId[this.recordData.partner_id.id] ??
+                null,
+            reconcileModels:
+                this.bankReconciliation.reconcileModelPerStatementLineId[this.recordData.id] ?? [],
+            preSelectedReconciliationModel: this.accountMoveLines
+                .filter((line) => line.reconcile_model_id.id)
+                .map((line) => line.reconcile_model_id)?.[0],
+        };
+    }
+
+    get formattedAmountCurrencyInForeign() {
+        return formatMonetary(this.recordData.amount_currency, {
+            currencyId: this.recordData.foreign_currency_id.id,
+        });
+    }
+
+    get isSelected() {
+        return this.recordData.move_id.id === this.bankReconciliation.statementLineMoveId;
+    }
+
+    get isChatterOpen() {
+        return this.bankReconciliation.chatterState.visible;
+    }
+}

fusion_accounting_bank_rec/static/src/components/bank_reconciliation/statement_line/statement_line.xml

@@ -0,0 +1,115 @@
+<?xml version="1.0" encoding="utf-8"?>
+<templates>
+    <t t-name="fusion_accounting_bank_rec.BankRecStatementLine" t-inherit="web.KanbanRecord" t-inherit-mode="primary">
+        <xpath expr="//article" position="replace">
+            <article
+                    t-att-class="getRecordClasses()"
+                    t-att-data-id="record.id"
+                    t-att-tabindex="record.model.useSampleModel ? -1 : 0"
+                    t-custom-click="onGlobalClick"
+                    t-on-touchstart="onTouchStart"
+                    t-on-touchmove="onTouchMoveOrCancel"
+                    t-on-touchcancel="onTouchMoveOrCancel"
+                    t-on-touchend="onTouchEnd"
+                    t-ref="root">
+                <div name="bank_statement_line" class="o_statement_line w-100 p-2" t-on-click="selectStatementLine" t-att-class="{'o_selected_statement_line': isSelected}">
+                    <button t-if="!recordData.statement_id" type="button" class="o_statement_btn d-none d-md-block position-absolute top-0 end-0 btn btn-sm btn-secondary" t-on-click.stop="openStatementCreate">
+                        Statement
+                    </button>
+                    <div class="o_grid_container">
+                        <div class="o_row">
+                            <div class="d-flex gap-3">
+                                <div t-att-data-tooltip="formattedFullDate">
+                                    <t t-esc="formattedDate"/>
+                                </div>
+                                <div t-on-click.stop="openChatter" t-if="!ui.isSmall" class="o_chatter_icon btn-link text-action" t-att-class="{'visible': activityNumber or hasAttachment}">
+                                    <div t-if="activityNumber" class="activity-container position-relative">
+                                        <i class="fa fa-lg fa-clock-o" role="img" aria-label="Activities"/>
+                                        <span class="activity-badge badge rounded-pill" t-esc="activityNumber"/>
+                                    </div>
+                                    <i t-elif="hasAttachment"
+                                       class="fa fa-lg fa-paperclip"
+                                       role="img"
+                                       aria-label="Attachment"
+                                    />
+                                    <i t-elif="!isChatterOpen"
+                                       class="fa fa-lg fa-comments-o"
+                                       role="img"
+                                       aria-label="Journal Entry"
+                                    />
+                                </div>
+                            </div>
+                            <div class="o_payment_ref user-select-text d-none d-md-block"
+                                 t-att-class="isUnfolded ? 'overflow-wrap' : 'text-truncate'">
+                                <span class="d-inline">
+                                    <t t-if="partner">
+                                        <a class="fw-bold" href="#" t-on-click.prevent.stop="openPartner">
+                                            <span t-esc="partner.display_name" name="statement_line_partner_name"/>
+                                        </a>
+                                        <button class="btn btn-link oi oi-close p-0 align-baseline" t-on-click.stop="removePartner" t-if="!linesToReconcile.length"/>
+                                    </t>
+                                    <t t-elif="recordData.partner_name">
+                                        <span class="fw-bold" t-esc="recordData.partner_name" name="statement_line_partner_name"/>
+                                    </t>
+                                    <span t-att-class="partner or recordData.partner_name ? 'ms-1' : undefined"
+                                          t-esc="recordData.payment_ref"
+                                    />
+                                </span>
+                            </div>
+                            <!-- Only available on large screen -->
+                            <div class="o_button_line d-none d-md-flex align-items-start text-truncate">
+                                <BankRecButtonList t-props="buttonListProps" suspenseAccountLine="suspenseAccountLine" t-if="!recordData.is_reconciled or (userCanReview and !recordData.checked)"/>
+                                <span class="badge rounded-pill py-1 ps-1" t-att-class="{ 'pe-1': !isUnfolded, 'text-success bg-success-subtle': !hasInvalidAnalytics, 'text-warning bg-warning-subtle': hasInvalidAnalytics}" t-if="recordData.is_reconciled">
+                                    <i t-if="hasInvalidAnalytics" class="fa fa-exclamation-triangle" data-tooltip="Some lines have invalid analytic distribution"/>
+                                    <i t-if="!hasInvalidAnalytics" class="fa fa-check"/>
+                                    <span t-if="isUnfolded" class="ms-1">
+                                        Reconciled
+                                    </span>
+                                </span>
+                                <t t-if="recordData.is_reconciled and !isUnfolded">
+                                    <t t-foreach="Object.entries(reconciledLineName)" t-as="line" t-key="line_index">
+                                        <BankRecReconciledLineName statementLine="record" linesToReconcile="linesToReconcile" moveLineId="line[0]" valueToDisplay="line[1]"/>
+                                        <t t-if="line_index &lt; Object.keys(reconciledLineName).length - 1">, </t>
+                                    </t>
+                                </t>
+                            </div>
+                            <div class="d-flex align-items-start justify-content-between o_line_amount">
+                                <span class="text-muted w-50 text-end text-nowrap" t-if="recordData.foreign_currency_id">
+                                    <t t-esc="formattedAmountCurrencyInForeign"/>
+                                </span>
+                                <span t-att-class="amountClasses" class="text-end text-nowrap" t-esc="formattedAmount"/>
+                            </div>
+                            <div class="d-none d-md-block text-end" t-on-click="toggleUnfold" t-if="recordData.is_reconciled">
+                                <i class="oi" t-att-class="{'oi-chevron-up': isUnfolded, 'oi-chevron-down': !isUnfolded}"/>
+                            </div>
+                            <div class="d-none d-md-block" t-else=""/> <!-- To keep empty space if no chevron -->
+                        </div>
+
+                        <!-- Only available on small screen -->
+                        <div class="o_row d-md-none">
+                            <span class="text-truncate o_payment_ref"
+                                  t-esc="recordData.payment_ref"
+                            />
+                        </div>
+                        <t t-if="isUnfolded or !recordData.is_reconciled">
+                            <t t-foreach="linesToReconcile" t-as="line" t-key="line_index">
+                                <BankRecLineToReconcile statementLine="record" line="line"/>
+                            </t>
+                            <div class="o_row" t-if="linesToReconcile.length">
+                                <div t-if="suspenseAccountLine" class="d-none d-md-flex fw-bold text-muted align-items-center justify-content-end o_line_amount" t-att-class="hasForeignCurrencyAndSameCurrencyForAllLines ? 'w-50' : 'w-100'">
+                                    <t t-esc="suspenseAccountLineFormattedAmount"/>
+                                </div>
+                            </div>
+                        </t>
+                        <div class="o_row d-md-none">
+                            <div class="o_button_line">
+                                <BankRecButtonList t-props="buttonListProps" suspenseAccountLine="suspenseAccountLine" t-if="!recordData.is_reconciled or (userCanReview and !recordData.checked)"/>
+                                <span t-if="recordData.is_reconciled and !isUnfolded" class="text-start text-muted" t-esc="reconciledLineName"/>
+                            </div>
+                        </div>
+                    </div>
+                </div>
+            </article>
+        </xpath>
+    </t>
+</templates>

fusion_accounting_bank_rec/static/src/components/bank_reconciliation/statement_summary/statement_summary.js

@@ -0,0 +1,42 @@
+/** @odoo-module **/
+
+/**
+ * Mirrored from
+ * `account_accountant/.../statement_summary/statement_summary.js`.
+ * Phase 1 structural parity.
+ */
+
+import { Component } from "@odoo/owl";
+
+export class BankRecStatementSummary extends Component {
+    static template = "fusion_accounting_bank_rec.BankRecStatementSummary";
+
+    static props = {
+        label: { type: String },
+        amount: { type: String, optional: true },
+        action: { type: Function },
+        journalId: { type: Number, optional: true },
+        isValid: { type: Boolean, optional: true },
+        journalIsInvalid: { type: Boolean, optional: true },
+    };
+    static defaultProps = {
+        isValid: true,
+    };
+
+    actionApplyInvalidStatement() {
+        const facets = this.env.searchModel.facets;
+        const searchItems = this.env.searchModel.searchItems;
+        const invalidStatementFilter = Object.values(searchItems).find(
+            (i) => i.name == "invalid_statement"
+        );
+        const invalidStatementFacet = facets.filter(
+            (i) => i.groupId == invalidStatementFilter.groupId
+        );
+        if (
+            invalidStatementFacet.length == 0 ||
+            !invalidStatementFacet[0].values.includes(invalidStatementFilter.description)
+        ) {
+            this.env.searchModel.toggleSearchItem(invalidStatementFilter.id);
+        }
+    }
+}

fusion_accounting_bank_rec/static/src/components/bank_reconciliation/statement_summary/statement_summary.xml

@@ -0,0 +1,24 @@
+<?xml version="1.0" encoding="utf-8"?>
+<templates>
+    <t t-name="fusion_accounting_bank_rec.BankRecStatementSummary">
+        <div class="o_statement_summary d-flex justify-content-between align-items-center w-100 p-2">
+            <div name="label_statement_summary" class="d-flex gap-2 align-items-center">
+                <h4 t-esc="props.label"
+                    t-on-click="props.action"
+                    class="m-0"
+                    t-att-class="{'text-danger': !props.isValid}"/>
+            </div>
+            <div>
+                <h4 class="m-0"
+                    t-if="props.journalIsInvalid"
+                    t-on-click="actionApplyInvalidStatement">
+                    Invalid Statement(s)
+                </h4>
+            </div>
+            <div t-if="props.amount"
+                 class="btn btn-link p-0 fw-bold fs-4"
+                 t-on-click="props.action"
+                 t-esc="props.amount"/>
+        </div>
+    </t>
+</templates>

fusion_accounting_bank_rec/static/src/scss/_variables.scss

@@ -0,0 +1,91 @@
+// Fusion bank reconciliation design tokens.
+//
+// Mirrors Enterprise's color/spacing scale where it makes sense, with
+// fusion-specific additions for AI confidence bands and the suggestion
+// strip. All values can be overridden in dark_mode.scss.
+
+// ============================================================
+// Colors — semantic
+// ============================================================
+$fusion-color-bg-primary:          #ffffff;
+$fusion-color-bg-secondary:        #f9fafb;
+$fusion-color-bg-tertiary:         #f3f4f6;
+$fusion-color-border:              #e5e7eb;
+$fusion-color-border-strong:       #d1d5db;
+
+$fusion-color-text-primary:        #111827;
+$fusion-color-text-secondary:      #6b7280;
+$fusion-color-text-muted:          #9ca3af;
+$fusion-color-text-inverse:        #ffffff;
+
+$fusion-color-accent:              #3b82f6;  // primary brand blue
+$fusion-color-accent-hover:        #2563eb;
+$fusion-color-accent-bg:           #eff6ff;
+
+// ============================================================
+// AI Confidence band colors
+// ============================================================
+$fusion-confidence-high:           #10b981;  // green
+$fusion-confidence-high-bg:        #ecfdf5;
+$fusion-confidence-medium:         #f59e0b;  // amber
+$fusion-confidence-medium-bg:      #fffbeb;
+$fusion-confidence-low:            #ef4444;  // red
+$fusion-confidence-low-bg:         #fef2f2;
+$fusion-confidence-none:           #9ca3af;  // gray
+$fusion-confidence-none-bg:        #f3f4f6;
+
+// ============================================================
+// Reconciliation state colors
+// ============================================================
+$fusion-state-pending-bg:          #fef3c7;  // amber-100
+$fusion-state-reconciled-bg:       #d1fae5;  // emerald-100
+$fusion-state-partial-bg:          #fde68a;  // amber-200
+
+// ============================================================
+// Spacing scale (4px increments)
+// ============================================================
+$fusion-space-1:                   0.25rem;  //  4px
+$fusion-space-2:                   0.5rem;   //  8px
+$fusion-space-3:                   0.75rem;  // 12px
+$fusion-space-4:                   1rem;     // 16px
+$fusion-space-5:                   1.25rem;  // 20px
+$fusion-space-6:                   1.5rem;   // 24px
+$fusion-space-8:                   2rem;     // 32px
+
+// ============================================================
+// Typography
+// ============================================================
+$fusion-font-family:               -apple-system, BlinkMacSystemFont, 'Segoe UI', Roboto, sans-serif;
+$fusion-font-size-xs:              0.75rem;  // 12px
+$fusion-font-size-sm:              0.875rem; // 14px
+$fusion-font-size-base:            1rem;     // 16px
+$fusion-font-size-lg:              1.125rem; // 18px
+$fusion-font-size-xl:              1.25rem;  // 20px
+
+$fusion-font-weight-normal:        400;
+$fusion-font-weight-medium:        500;
+$fusion-font-weight-semibold:      600;
+$fusion-font-weight-bold:          700;
+
+// ============================================================
+// Borders + radii
+// ============================================================
+$fusion-border-radius-sm:          0.25rem;
+$fusion-border-radius:             0.375rem;
+$fusion-border-radius-md:          0.5rem;
+$fusion-border-radius-lg:          0.75rem;
+
+// ============================================================
+// Shadows
+// ============================================================
+$fusion-shadow-sm:                 0 1px 2px 0 rgba(0, 0, 0, 0.05);
+$fusion-shadow:                    0 1px 3px 0 rgba(0, 0, 0, 0.1);
+$fusion-shadow-md:                 0 4px 6px -1px rgba(0, 0, 0, 0.1);
+$fusion-shadow-lg:                 0 10px 15px -3px rgba(0, 0, 0, 0.1);
+
+// ============================================================
+// Animation
+// ============================================================
+$fusion-transition-fast:           150ms ease-in-out;
+$fusion-transition-base:           200ms ease-in-out;
+$fusion-transition-slow:           300ms ease-in-out;

fusion_accounting_bank_rec/static/src/scss/ai_suggestion.scss

@@ -0,0 +1,90 @@
+@import "variables";
+
+// ============================================================
+// AI Suggestion strip (inline, on each statement line card)
+// ============================================================
+.o_fusion_ai_suggestion {
+    margin-top: $fusion-space-3;
+    padding: $fusion-space-3;
+    border-radius: $fusion-border-radius;
+    border: 1px solid;
+    display: flex;
+    align-items: center;
+    gap: $fusion-space-3;
+    font-size: $fusion-font-size-sm;
+    transition: all $fusion-transition-base;
+
+    // Confidence bands — apply via [data-band="..."] attribute
+    &[data-band="high"] {
+        background: $fusion-confidence-high-bg;
+        border-color: $fusion-confidence-high;
+
+        .o_fusion_confidence_value { color: $fusion-confidence-high; }
+    }
+    &[data-band="medium"] {
+        background: $fusion-confidence-medium-bg;
+        border-color: $fusion-confidence-medium;
+
+        .o_fusion_confidence_value { color: $fusion-confidence-medium; }
+    }
+    &[data-band="low"] {
+        background: $fusion-confidence-low-bg;
+        border-color: $fusion-confidence-low;
+
+        .o_fusion_confidence_value { color: $fusion-confidence-low; }
+    }
+    &[data-band="none"] {
+        background: $fusion-confidence-none-bg;
+        border-color: $fusion-confidence-none;
+        opacity: 0.7;
+    }
+
+    .o_fusion_confidence_badge {
+        font-weight: $fusion-font-weight-bold;
+        font-size: $fusion-font-size-base;
+        white-space: nowrap;
+    }
+
+    .o_fusion_suggestion_text {
+        flex: 1;
+        color: $fusion-color-text-primary;
+
+        .o_fusion_reasoning {
+            color: $fusion-color-text-secondary;
+            font-style: italic;
+            margin-top: $fusion-space-1;
+        }
+    }
+
+    .o_fusion_suggestion_actions {
+        display: flex;
+        gap: $fusion-space-2;
+    }
+}
+
+// ============================================================
+// Alternatives panel (expandable list of other suggestions)
+// ============================================================
+.o_fusion_alternatives_panel {
+    margin-top: $fusion-space-2;
+    padding: $fusion-space-3;
+    background: $fusion-color-bg-secondary;
+    border: 1px solid $fusion-color-border;
+    border-radius: $fusion-border-radius;
+    font-size: $fusion-font-size-sm;
+
+    .o_fusion_alternative {
+        padding: $fusion-space-2 0;
+        border-bottom: 1px solid $fusion-color-border;
+        display: flex;
+        justify-content: space-between;
+        align-items: center;
+
+        &:last-child { border-bottom: none; }
+
+        .alt_confidence {
+            font-weight: $fusion-font-weight-medium;
+            margin-right: $fusion-space-2;
+        }
+    }
+}

fusion_accounting_bank_rec/static/src/scss/bank_reconciliation.scss

@@ -0,0 +1,152 @@
+@import "variables";
+
+// ============================================================
+// Bank reconciliation kanban container
+// ============================================================
+.o_fusion_bank_rec {
+    background: $fusion-color-bg-secondary;
+    min-height: 100vh;
+    font-family: $fusion-font-family;
+    color: $fusion-color-text-primary;
+
+    // Header bar with stats
+    &_header {
+        background: $fusion-color-bg-primary;
+        border-bottom: 1px solid $fusion-color-border;
+        padding: $fusion-space-4 $fusion-space-6;
+        display: flex;
+        justify-content: space-between;
+        align-items: center;
+
+        h1 {
+            font-size: $fusion-font-size-xl;
+            font-weight: $fusion-font-weight-semibold;
+            margin: 0;
+        }
+
+        .o_fusion_stats {
+            display: flex;
+            gap: $fusion-space-6;
+            font-size: $fusion-font-size-sm;
+            color: $fusion-color-text-secondary;
+
+            .stat-value {
+                font-weight: $fusion-font-weight-semibold;
+                color: $fusion-color-text-primary;
+                margin-left: $fusion-space-1;
+            }
+        }
+    }
+
+    // Statement line cards (kanban tile)
+    &_line {
+        background: $fusion-color-bg-primary;
+        border: 1px solid $fusion-color-border;
+        border-radius: $fusion-border-radius-md;
+        padding: $fusion-space-4;
+        margin-bottom: $fusion-space-3;
+        cursor: pointer;
+        transition: all $fusion-transition-base;
+        position: relative;
+
+        &:hover {
+            border-color: $fusion-color-accent;
+            box-shadow: $fusion-shadow-md;
+        }
+
+        &.o_fusion_selected {
+            border-color: $fusion-color-accent;
+            background: $fusion-color-accent-bg;
+        }
+
+        &_header {
+            display: flex;
+            justify-content: space-between;
+            align-items: flex-start;
+            margin-bottom: $fusion-space-2;
+
+            .o_fusion_amount {
+                font-size: $fusion-font-size-lg;
+                font-weight: $fusion-font-weight-semibold;
+
+                &.negative {
+                    color: $fusion-confidence-low;
+                }
+            }
+
+            .o_fusion_date {
+                font-size: $fusion-font-size-sm;
+                color: $fusion-color-text-secondary;
+            }
+        }
+
+        &_body {
+            font-size: $fusion-font-size-sm;
+            color: $fusion-color-text-secondary;
+
+            .o_fusion_partner {
+                font-weight: $fusion-font-weight-medium;
+                color: $fusion-color-text-primary;
+                margin-right: $fusion-space-2;
+            }
+
+            .o_fusion_memo {
+                font-style: italic;
+                color: $fusion-color-text-muted;
+            }
+        }
+
+        // Attachment count badge
+        .o_fusion_attachments_badge {
+            position: absolute;
+            top: $fusion-space-2;
+            right: $fusion-space-2;
+            background: $fusion-color-bg-tertiary;
+            border-radius: $fusion-border-radius;
+            padding: $fusion-space-1 $fusion-space-2;
+            font-size: $fusion-font-size-xs;
+            color: $fusion-color-text-secondary;
+        }
+    }
+
+    // Detail/edit panel (right side)
+    &_detail {
+        background: $fusion-color-bg-primary;
+        border-left: 1px solid $fusion-color-border;
+        padding: $fusion-space-6;
+
+        h2 {
+            font-size: $fusion-font-size-lg;
+            font-weight: $fusion-font-weight-semibold;
+            margin: 0 0 $fusion-space-4;
+        }
+    }
+
+    // Action buttons
+    .btn_fusion {
+        padding: $fusion-space-2 $fusion-space-4;
+        border-radius: $fusion-border-radius;
+        font-size: $fusion-font-size-sm;
+        font-weight: $fusion-font-weight-medium;
+        border: 1px solid $fusion-color-border;
+        background: $fusion-color-bg-primary;
+        color: $fusion-color-text-primary;
+        cursor: pointer;
+        transition: all $fusion-transition-fast;
+
+        &:hover {
+            background: $fusion-color-bg-tertiary;
+        }
+
+        &.btn_fusion_primary {
+            background: $fusion-color-accent;
+            border-color: $fusion-color-accent;
+            color: $fusion-color-text-inverse;
+
+            &:hover {
+                background: $fusion-color-accent-hover;
+                border-color: $fusion-color-accent-hover;
+            }
+        }
+    }
+}

fusion_accounting_bank_rec/static/src/scss/dark_mode.scss

@@ -0,0 +1,64 @@
+@import "variables";
+
+// Activated via [data-color-scheme="dark"] on body or any ancestor.
+// Mirrors Odoo's standard dark-mode trigger pattern.
+
+[data-color-scheme="dark"] .o_fusion_bank_rec {
+    background: #1f2937;
+    color: #f9fafb;
+
+    &_header,
+    &_line,
+    &_detail {
+        background: #111827;
+        border-color: #374151;
+        color: #f9fafb;
+    }
+
+    &_line {
+        &:hover { border-color: #60a5fa; }
+        &.o_fusion_selected {
+            background: #1e3a8a;
+            border-color: #60a5fa;
+        }
+
+        &_header .o_fusion_date,
+        &_body { color: #d1d5db; }
+
+        .o_fusion_attachments_badge {
+            background: #374151;
+            color: #d1d5db;
+        }
+    }
+
+    .btn_fusion {
+        background: #374151;
+        border-color: #4b5563;
+        color: #f9fafb;
+
+        &:hover { background: #4b5563; }
+
+        &.btn_fusion_primary {
+            background: #3b82f6;
+            border-color: #3b82f6;
+
+            &:hover {
+                background: #2563eb;
+                border-color: #2563eb;
+            }
+        }
+    }
+
+    // AI suggestion strip — soften background colors for dark mode
+    .o_fusion_ai_suggestion {
+        &[data-band="high"]  { background: rgba(16, 185, 129, 0.1); }
+        &[data-band="medium"] { background: rgba(245, 158, 11, 0.1); }
+        &[data-band="low"]   { background: rgba(239, 68, 68, 0.1); }
+        &[data-band="none"]  { background: rgba(156, 163, 175, 0.1); }
+    }
+
+    .o_fusion_alternatives_panel {
+        background: #1f2937;
+        border-color: #374151;
+    }
+}

fusion_accounting_bank_rec/static/src/services/bank_reconciliation_service.js

@@ -0,0 +1,420 @@
+/** @odoo-module **/
+
+/**
+ * Bank reconciliation service.
+ *
+ * Central data layer + reactive state for the OWL bank-rec widget.
+ * Components inject this service via useService("fusion_bank_reconciliation")
+ * and read/write state through its methods.
+ *
+ * Wraps the 10 JSON-RPC endpoints from controllers/bank_rec_controller.py.
+ */
+
+import { registry } from "@web/core/registry";
+import { reactive, useState, EventBus } from "@odoo/owl";
+import { useService } from "@web/core/utils/hooks";
+import { browser } from "@web/core/browser/browser";
+
+const ENDPOINT_BASE = "/fusion/bank_rec";
+
+export class BankReconciliationService {
+    constructor(env, services) {
+        this.env = env;
+        this.rpc = services.rpc;
+        this.notification = services.notification;
+        this.orm = services.orm;
+
+        // ============================================================
+        // Enterprise-compat surface (mirrored OWL components rely on this)
+        // ============================================================
+        // Mirrored components from account_accountant expect these
+        // attributes/methods on the service. Most are implemented as
+        // stubs that no-op or return sensible defaults; structural
+        // parity now, behaviour wired up in fusion-only Tasks 34-36.
+        this.bus = new EventBus();
+        this.chatterState = reactive({
+            visible: this._readChatterPref(),
+            statementLine: null,
+        });
+        this.reconcileCountPerPartnerId = reactive({});
+        this.reconcileModelPerStatementLineId = reactive({});
+
+        // Reactive state — components depend on it via useState/reactive
+        this.state = reactive({
+            journalId: null,
+            companyId: null,
+            unreconciledCount: 0,
+            totalPendingAmount: 0,
+            lines: [],
+            lineCache: {},          // {lineId: {detail, suggestions, attachments}}
+            selectedLineId: null,
+            isLoading: false,
+            isReconciling: false,
+            offset: 0,
+            limit: 50,
+            filters: {},
+            // Cache of recently-applied actions for optimistic UI
+            recentActions: [],
+        });
+    }
+
+    // ============================================================
+    // Initialization
+    // ============================================================
+
+    async initForJournal(journalId, companyId) {
+        this.state.journalId = journalId;
+        this.state.companyId = companyId;
+        this.state.isLoading = true;
+        try {
+            const stateInfo = await this.rpc(`${ENDPOINT_BASE}/get_state`, {
+                journal_id: journalId, company_id: companyId,
+            });
+            this.state.unreconciledCount = stateInfo.unreconciled_count;
+            this.state.totalPendingAmount = stateInfo.total_pending_amount;
+            await this.loadLines({ reset: true });
+        } finally {
+            this.state.isLoading = false;
+        }
+    }
+
+    // ============================================================
+    // List + pagination
+    // ============================================================
+
+    async loadLines({ reset = false } = {}) {
+        if (reset) {
+            this.state.offset = 0;
+            this.state.lines = [];
+        }
+        this.state.isLoading = true;
+        try {
+            const result = await this.rpc(`${ENDPOINT_BASE}/list_unreconciled`, {
+                journal_id: this.state.journalId,
+                company_id: this.state.companyId,
+                limit: this.state.limit,
+                offset: this.state.offset,
+                ...this.state.filters,
+            });
+            if (reset) {
+                this.state.lines = result.lines;
+            } else {
+                this.state.lines = [...this.state.lines, ...result.lines];
+            }
+            this.state.unreconciledCount = result.total;
+        } finally {
+            this.state.isLoading = false;
+        }
+    }
+
+    async loadMore() {
+        this.state.offset += this.state.limit;
+        await this.loadLines({ reset: false });
+    }
+
+    setFilter(key, value) {
+        if (value === null || value === undefined || value === "") {
+            delete this.state.filters[key];
+        } else {
+            this.state.filters[key] = value;
+        }
+        this.loadLines({ reset: true });
+    }
+
+    // ============================================================
+    // Line detail + suggestions
+    // ============================================================
+
+    async selectLine(lineId) {
+        this.state.selectedLineId = lineId;
+        if (!this.state.lineCache[lineId]) {
+            await this.loadLineDetail(lineId);
+        }
+    }
+
+    async loadLineDetail(lineId) {
+        const detail = await this.rpc(`${ENDPOINT_BASE}/get_line_detail`, {
+            statement_line_id: lineId,
+        });
+        this.state.lineCache[lineId] = detail;
+        return detail;
+    }
+
+    async refreshLineDetail(lineId) {
+        delete this.state.lineCache[lineId];
+        return await this.loadLineDetail(lineId);
+    }
+
+    async suggestMatches(lineIds, limitPerLine = 3) {
+        const result = await this.rpc(`${ENDPOINT_BASE}/suggest_matches`, {
+            statement_line_ids: lineIds,
+            limit_per_line: limitPerLine,
+        });
+        // Refresh cache for each line
+        for (const lineId of lineIds) {
+            await this.refreshLineDetail(lineId);
+        }
+        return result.suggestions;
+    }
+
+    // ============================================================
+    // Reconciliation actions
+    // ============================================================
+
+    async acceptSuggestion(suggestionId) {
+        this.state.isReconciling = true;
+        try {
+            const result = await this.rpc(`${ENDPOINT_BASE}/accept_suggestion`, {
+                suggestion_id: suggestionId,
+            });
+            this._removeReconciledLineFromState(this.state.selectedLineId);
+            this.state.unreconciledCount = result.unreconciled_count_after;
+            this.notification.add("Reconciliation accepted", { type: "success" });
+            return result;
+        } catch (err) {
+            this.notification.add(`Accept failed: ${err.message || err}`, { type: "danger" });
+            throw err;
+        } finally {
+            this.state.isReconciling = false;
+        }
+    }
+
+    async reconcileManual(statementLineId, againstMoveLineIds) {
+        this.state.isReconciling = true;
+        try {
+            const result = await this.rpc(`${ENDPOINT_BASE}/reconcile_manual`, {
+                statement_line_id: statementLineId,
+                against_move_line_ids: againstMoveLineIds,
+            });
+            this._removeReconciledLineFromState(statementLineId);
+            this.notification.add("Reconciled", { type: "success" });
+            return result;
+        } catch (err) {
+            this.notification.add(`Reconcile failed: ${err.message || err}`, { type: "danger" });
+            throw err;
+        } finally {
+            this.state.isReconciling = false;
+        }
+    }
+
+    async unreconcile(partialReconcileIds) {
+        try {
+            const result = await this.rpc(`${ENDPOINT_BASE}/unreconcile`, {
+                partial_reconcile_ids: partialReconcileIds,
+            });
+            // Reload list since unreconciled lines come back
+            await this.loadLines({ reset: true });
+            this.notification.add("Unreconciled", { type: "info" });
+            return result;
+        } catch (err) {
+            this.notification.add(`Unreconcile failed: ${err.message || err}`, { type: "danger" });
+            throw err;
+        }
+    }
+
+    async writeOff({ statementLineId, accountId, amount, label, taxId = null }) {
+        this.state.isReconciling = true;
+        try {
+            const result = await this.rpc(`${ENDPOINT_BASE}/write_off`, {
+                statement_line_id: statementLineId,
+                account_id: accountId,
+                amount: amount,
+                label: label,
+                tax_id: taxId,
+            });
+            this._removeReconciledLineFromState(statementLineId);
+            this.notification.add("Write-off applied", { type: "success" });
+            return result;
+        } catch (err) {
+            this.notification.add(`Write-off failed: ${err.message || err}`, { type: "danger" });
+            throw err;
+        } finally {
+            this.state.isReconciling = false;
+        }
+    }
+
+    async bulkReconcile(statementLineIds, strategy = "auto") {
+        this.state.isReconciling = true;
+        try {
+            const result = await this.rpc(`${ENDPOINT_BASE}/bulk_reconcile`, {
+                statement_line_ids: statementLineIds,
+                strategy: strategy,
+            });
+            await this.loadLines({ reset: true });
+            const msg = `${result.reconciled_count} reconciled, ${result.skipped} skipped`;
+            this.notification.add(msg, { type: "success" });
+            return result;
+        } catch (err) {
+            this.notification.add(`Bulk failed: ${err.message || err}`, { type: "danger" });
+            throw err;
+        } finally {
+            this.state.isReconciling = false;
+        }
+    }
+
+    // ============================================================
+    // Partner history (right-side panel)
+    // ============================================================
+
+    async getPartnerHistory(partnerId, limit = 20) {
+        return await this.rpc(`${ENDPOINT_BASE}/get_partner_history`, {
+            partner_id: partnerId,
+            limit: limit,
+        });
+    }
+
+    // ============================================================
+    // Helpers
+    // ============================================================
+
+    _removeReconciledLineFromState(lineId) {
+        if (!lineId) return;
+        this.state.lines = this.state.lines.filter((l) => l.id !== lineId);
+        if (this.state.selectedLineId === lineId) {
+            this.state.selectedLineId = null;
+        }
+        delete this.state.lineCache[lineId];
+        if (this.state.unreconciledCount > 0) {
+            this.state.unreconciledCount -= 1;
+        }
+    }
+
+    // Confidence band helper for templates
+    getBandClass(line) {
+        return `band-${line.fusion_confidence_band || "none"}`;
+    }
+
+    // ============================================================
+    // Enterprise-compat methods (stubs — wired up later)
+    // ============================================================
+    // The following surface is required by mirrored components from
+    // account_accountant. They are primarily no-ops or thin wrappers
+    // around the legacy/V19 ORM. Phase 1 prioritizes structural parity;
+    // fusion-only Tasks 34-36 will replace these with native
+    // implementations driven by our JSON-RPC endpoints.
+
+    _readChatterPref() {
+        try {
+            return (
+                JSON.parse(
+                    browser.sessionStorage.getItem("isFusionBankRecChatterOpened")
+                ) ?? false
+            );
+        } catch {
+            return false;
+        }
+    }
+
+    toggleChatter() {
+        this.chatterState.visible = !this.chatterState.visible;
+        try {
+            browser.sessionStorage.setItem(
+                "isFusionBankRecChatterOpened",
+                this.chatterState.visible
+            );
+        } catch {
+            // Session storage unavailable — non-fatal.
+        }
+    }
+
+    openChatter() {
+        this.chatterState.visible = true;
+    }
+
+    selectStatementLine(statementLine) {
+        this.chatterState.statementLine = statementLine;
+    }
+
+    reloadChatter() {
+        this.bus.trigger("MAIL:RELOAD-THREAD", {
+            model: "account.move",
+            id: this.statementLineMoveId,
+        });
+    }
+
+    async computeReconcileLineCountPerPartnerId(records) {
+        // Stub: real impl to be added in fusion-only task.
+        // Components call this after partner edits to refresh the per-partner
+        // count badge. Returning empty here keeps the badge silent.
+        if (!this.orm) {
+            return;
+        }
+        try {
+            const partnerIds = (records || [])
+                .map((r) => r?.data?.partner_id?.id)
+                .filter(Boolean);
+            if (!partnerIds.length) {
+                this.reconcileCountPerPartnerId = {};
+                return;
+            }
+            // Best-effort: keep a zero map so templates don't blow up.
+            const out = {};
+            for (const pid of partnerIds) {
+                out[pid] = this.reconcileCountPerPartnerId[pid] ?? 0;
+            }
+            this.reconcileCountPerPartnerId = out;
+        } catch {
+            // Non-fatal; templates fall back to defaults.
+        }
+    }
+
+    async computeAvailableReconcileModels(records) {
+        // Stub: components show these as quick-action buttons. Empty for now.
+        const out = {};
+        for (const r of records || []) {
+            const id = r?.data?.id;
+            if (id) {
+                out[id] = [];
+            }
+        }
+        this.reconcileModelPerStatementLineId = out;
+    }
+
+    async updateAvailableReconcileModels(recordId) {
+        if (recordId) {
+            this.reconcileModelPerStatementLineId[recordId] = [];
+        }
+    }
+
+    async reloadRecords(records) {
+        await Promise.all(
+            (records || []).map((record) => record?.load ? record.load() : null)
+        );
+    }
+
+    get statementLineMove() {
+        return this.chatterState.statementLine?.data?.move_id;
+    }
+
+    get statementLineMoveId() {
+        return this.statementLineMove?.id;
+    }
+
+    get statementLine() {
+        return this.chatterState.statementLine;
+    }
+
+    get statementLineId() {
+        return this.statementLine?.data?.id;
+    }
+}
+
+export const bankReconciliationService = {
+    dependencies: ["rpc", "notification", "orm"],
+    start(env, services) {
+        return new BankReconciliationService(env, services);
+    },
+};
+
+registry.category("services").add("fusion_bank_reconciliation", bankReconciliationService);
+
+/**
+ * Hook for OWL components mirrored from Enterprise.
+ *
+ * Enterprise's components import `useBankReconciliation` from
+ * `../bank_reconciliation_service`; we expose the same hook here so
+ * mirrored code works unmodified after the relative-import rewrite.
+ */
+export function useBankReconciliation() {
+    return useState(useService("fusion_bank_reconciliation"));
+}

fusion_accounting_bank_rec/static/src/tours/bank_rec_tours.js

@@ -0,0 +1,109 @@
+/** @odoo-module **/
+
+import { registry } from "@web/core/registry";
+
+/**
+ * 5 OWL tours for fusion_accounting_bank_rec smoke testing.
+ *
+ * Each tour scripts a user interaction with the bank-rec widget and
+ * is invoked from Python via HttpCase.start_tour(). Useful for catching
+ * UI regressions that asset-bundle compilation alone won't catch.
+ */
+
+// Tour 1: Open the kanban widget and confirm it loads
+registry.category("web_tour.tours").add("fusion_bank_rec_smoke", {
+    test: true,
+    url: "/odoo/action-fusion_accounting_bank_rec.action_fusion_bank_rec_widget",
+    steps: () => [
+        {
+            content: "Wait for header to appear",
+            trigger: ".o_fusion_bank_rec_header h1:contains(Bank Reconciliation)",
+        },
+        {
+            content: "Confirm stats are visible",
+            trigger: ".o_fusion_stats",
+        },
+    ],
+});
+
+// Tour 2: Select a line and confirm detail panel loads
+registry.category("web_tour.tours").add("fusion_bank_rec_select_line", {
+    test: true,
+    url: "/odoo/action-fusion_accounting_bank_rec.action_fusion_bank_rec_widget",
+    steps: () => [
+        {
+            content: "Wait for at least one line card",
+            trigger: ".o_fusion_bank_rec_line:first",
+        },
+        {
+            content: "Click the first line",
+            trigger: ".o_fusion_bank_rec_line:first",
+            run: "click",
+        },
+        {
+            content: "Detail panel shows selected line",
+            trigger: ".o_fusion_bank_rec_detail h2",
+        },
+    ],
+});
+
+// Tour 3: Trigger AI suggestion and accept
+registry.category("web_tour.tours").add("fusion_bank_rec_accept_suggestion", {
+    test: true,
+    url: "/odoo/action-fusion_accounting_bank_rec.action_fusion_bank_rec_widget",
+    steps: () => [
+        {
+            content: "Click first line with a partner",
+            trigger: ".o_fusion_bank_rec_line:has(.o_fusion_partner):first",
+            run: "click",
+        },
+        {
+            content: "Click 'Get AI suggestions' button",
+            trigger: ".o_fusion_bank_rec_detail .btn_fusion_primary:contains(Get AI)",
+            run: "click",
+        },
+        {
+            content: "Wait for at least one suggestion to appear",
+            trigger: ".o_fusion_ai_suggestion",
+        },
+    ],
+});
+
+// Tour 4: Open auto-reconcile wizard
+registry.category("web_tour.tours").add("fusion_bank_rec_auto_reconcile_wizard", {
+    test: true,
+    url: "/odoo/action-fusion_accounting_bank_rec.action_fusion_auto_reconcile_wizard",
+    steps: () => [
+        {
+            content: "Wizard form opens",
+            trigger: ".modal-dialog .o_form_view",
+        },
+        {
+            content: "Strategy field exists",
+            trigger: ".modal-dialog [name='strategy']",
+        },
+        {
+            content: "Close wizard",
+            trigger: ".modal-dialog .btn-secondary",
+            run: "click",
+        },
+    ],
+});
+
+// Tour 5: Load more (pagination)
+registry.category("web_tour.tours").add("fusion_bank_rec_load_more", {
+    test: true,
+    url: "/odoo/action-fusion_accounting_bank_rec.action_fusion_bank_rec_widget",
+    steps: () => [
+        {
+            content: "Wait for kanban container",
+            trigger: ".o_fusion_bank_rec",
+        },
+        // Pagination button only appears if there are more lines than `limit`.
+        // This tour is a no-op if the dataset is small — that's fine for smoke.
+        {
+            content: "Confirm app loaded (regardless of pagination state)",
+            trigger: ".o_fusion_bank_rec_header h1",
+        },
+    ],
+});

fusion_accounting_bank_rec/static/src/views/kanban/bank_rec_kanban.xml

@@ -0,0 +1,142 @@
+<?xml version="1.0" encoding="UTF-8"?>
+<templates xml:space="preserve">
+
+    <t t-name="fusion_accounting_bank_rec.BankRecKanbanController">
+        <div class="o_fusion_bank_rec">
+            <div class="o_fusion_bank_rec_header">
+                <div>
+                    <h1>Bank Reconciliation</h1>
+                    <div t-if="state.journalId" class="text-muted">
+                        Journal #<t t-esc="state.journalId"/>
+                    </div>
+                </div>
+                <div class="o_fusion_stats">
+                    <div>
+                        Unreconciled:
+                        <span class="stat-value"><t t-esc="state.unreconciledCount"/></span>
+                    </div>
+                    <div>
+                        Total pending:
+                        <span class="stat-value">
+                            $<t t-esc="formatCurrency(state.totalPendingAmount)"/>
+                        </span>
+                    </div>
+                </div>
+            </div>
+
+            <div class="d-flex" style="gap: 1rem; padding: 1rem;">
+                <div style="flex: 1 1 60%; max-width: 60%;">
+                    <div t-if="state.isLoading" class="text-center p-4 text-muted">
+                        Loading…
+                    </div>
+                    <div t-elif="state.lines.length === 0" class="text-center p-4 text-muted">
+                        Nothing to reconcile.
+                    </div>
+                    <div t-else="">
+                        <BankRecLineCard
+                            t-foreach="state.lines"
+                            t-as="line"
+                            t-key="line.id"
+                            line="line"
+                            selected="state.selectedLineId === line.id"
+                            onSelect="() => onSelectLine(line.id)"
+                            formatCurrency="formatCurrency.bind(this)"
+                        />
+                        <div t-if="state.lines.length lt state.unreconciledCount"
+                             class="text-center mt-3">
+                            <button class="btn_fusion" t-on-click="onLoadMore">
+                                Load more
+                            </button>
+                        </div>
+                    </div>
+                </div>
+
+                <div style="flex: 1 1 40%; max-width: 40%;" class="o_fusion_bank_rec_detail">
+                    <t t-if="state.selectedLineId">
+                        <t t-set="detail" t-value="state.lineCache[state.selectedLineId]"/>
+                        <div t-if="!detail" class="text-muted">Loading detail…</div>
+                        <div t-else="">
+                            <h2>
+                                <t t-esc="detail.line.payment_ref || 'No reference'"/>
+                            </h2>
+                            <div class="text-muted mb-3">
+                                <span><t t-esc="detail.line.date"/></span>
+                                <span class="ms-2">
+                                    $<t t-esc="formatCurrency(detail.line.amount)"/>
+                                </span>
+                                <span t-if="detail.line.partner_name" class="ms-2">
+                                    · <t t-esc="detail.line.partner_name"/>
+                                </span>
+                            </div>
+
+                            <div t-if="detail.suggestions.length === 0">
+                                <button class="btn_fusion btn_fusion_primary"
+                                        t-on-click="() => onSuggestForLine(detail.line.id)">
+                                    Get AI suggestions
+                                </button>
+                            </div>
+                            <div t-else="">
+                                <h5>AI Suggestions</h5>
+                                <div t-foreach="detail.suggestions" t-as="sug" t-key="sug.id"
+                                     class="o_fusion_ai_suggestion"
+                                     t-att-data-band="confidenceBandLabel(sug.confidence >= 0.85 ? 'high' : sug.confidence >= 0.6 ? 'medium' : sug.confidence > 0 ? 'low' : 'none').toLowerCase()">
+                                    <div class="o_fusion_confidence_badge">
+                                        <t t-esc="(sug.confidence * 100).toFixed(0)"/>%
+                                    </div>
+                                    <div class="o_fusion_suggestion_text">
+                                        <div><t t-esc="sug.reasoning"/></div>
+                                    </div>
+                                    <div class="o_fusion_suggestion_actions">
+                                        <button class="btn_fusion btn_fusion_primary"
+                                                t-on-click="() => onAcceptSuggestion(sug.id)">
+                                            Accept
+                                        </button>
+                                    </div>
+                                </div>
+                            </div>
+                        </div>
+                    </t>
+                    <t t-else="">
+                        <div class="text-muted">
+                            Select a bank line on the left to see details.
+                        </div>
+                    </t>
+                </div>
+            </div>
+        </div>
+    </t>
+
+    <t t-name="fusion_accounting_bank_rec.BankRecLineCard">
+        <div class="o_fusion_bank_rec_line"
+             t-att-class="props.selected ? 'o_fusion_selected' : ''"
+             t-on-click="props.onSelect">
+            <div class="o_fusion_bank_rec_line_header">
+                <div class="o_fusion_amount" t-att-class="props.line.amount lt 0 ? 'negative' : ''">
+                    $<t t-esc="props.formatCurrency(props.line.amount)"/>
+                </div>
+                <div class="o_fusion_date">
+                    <t t-esc="props.line.date"/>
+                </div>
+            </div>
+            <div class="o_fusion_bank_rec_line_body">
+                <span t-if="props.line.partner_name" class="o_fusion_partner">
+                    <t t-esc="props.line.partner_name"/>
+                </span>
+                <span class="o_fusion_memo">
+                    <t t-esc="props.line.payment_ref || 'No memo'"/>
+                </span>
+            </div>
+            <div t-if="props.line.attachment_count" class="o_fusion_attachments_badge">
+                📎 <t t-esc="props.line.attachment_count"/>
+            </div>
+            <div t-if="props.line.fusion_confidence_band and props.line.fusion_confidence_band !== 'none'"
+                 t-att-class="'o_fusion_ai_suggestion ' + 'band-' + props.line.fusion_confidence_band"
+                 t-att-data-band="props.line.fusion_confidence_band">
+                <div class="o_fusion_confidence_badge">
+                    AI Suggestion Available
+                </div>
+            </div>
+        </div>
+    </t>
+
+</templates>

fusion_accounting_bank_rec/static/src/views/kanban/bank_rec_kanban_controller.js

@@ -0,0 +1,81 @@
+/** @odoo-module **/
+
+/**
+ * Bank reconciliation kanban controller.
+ *
+ * Top-level OWL component for the fusion bank-rec widget. Hosts:
+ * - Header bar (journal name, unreconciled count, total pending amount)
+ * - Left column: list of unreconciled bank line cards
+ * - Right column: detail panel for the selected line
+ *
+ * Reads journal_id + company_id from action context. Wires up the
+ * fusion_bank_reconciliation service for all data + reactivity.
+ */
+
+import { Component, useState, onWillStart } from "@odoo/owl";
+import { useService } from "@web/core/utils/hooks";
+import { BankRecLineCard } from "./bank_rec_kanban_renderer";
+
+export class BankRecKanbanController extends Component {
+    static template = "fusion_accounting_bank_rec.BankRecKanbanController";
+    static components = { BankRecLineCard };
+    static props = {
+        action: { type: Object, optional: true },
+        actionId: { type: [Number, String], optional: true },
+        className: { type: String, optional: true },
+        "*": true,
+    };
+
+    setup() {
+        this.bankRec = useService("fusion_bank_reconciliation");
+        this.notification = useService("notification");
+        this.state = useState(this.bankRec.state);
+
+        const ctx = this.props.action?.context || {};
+        const journalId = ctx.default_journal_id || ctx.active_id;
+        const companyId = ctx.allowed_company_ids?.[0]
+            || this.env.services.user?.context?.allowed_company_ids?.[0];
+
+        onWillStart(async () => {
+            if (journalId && companyId) {
+                await this.bankRec.initForJournal(journalId, companyId);
+            }
+        });
+    }
+
+    onSelectLine(lineId) {
+        this.bankRec.selectLine(lineId);
+    }
+
+    async onLoadMore() {
+        await this.bankRec.loadMore();
+    }
+
+    async onSuggestForLine(lineId) {
+        await this.bankRec.suggestMatches([lineId]);
+    }
+
+    async onAcceptSuggestion(suggestionId) {
+        await this.bankRec.acceptSuggestion(suggestionId);
+    }
+
+    async onUnreconcile(partialIds) {
+        await this.bankRec.unreconcile(partialIds);
+    }
+
+    formatCurrency(amount) {
+        return new Intl.NumberFormat(undefined, {
+            minimumFractionDigits: 2,
+            maximumFractionDigits: 2,
+        }).format(amount);
+    }
+
+    confidenceBandLabel(band) {
+        return {
+            high: "High",
+            medium: "Medium",
+            low: "Low",
+            none: "None",
+        }[band] || "—";
+    }
+}

fusion_accounting_bank_rec/static/src/views/kanban/bank_rec_kanban_renderer.js

@@ -0,0 +1,20 @@
+/** @odoo-module **/
+
+/**
+ * Bank reconciliation line-card renderer.
+ *
+ * Renders one unreconciled bank line as a card in the kanban list.
+ * Owned by BankRecKanbanController; receives line + selected flag as props.
+ */
+
+import { Component } from "@odoo/owl";
+
+export class BankRecLineCard extends Component {
+    static template = "fusion_accounting_bank_rec.BankRecLineCard";
+    static props = {
+        line: { type: Object },
+        selected: { type: Boolean, optional: true },
+        onSelect: { type: Function },
+        formatCurrency: { type: Function },
+    };
+}

fusion_accounting_bank_rec/static/src/views/kanban/bank_rec_kanban_view.js

@@ -0,0 +1,20 @@
+/** @odoo-module **/
+
+/**
+ * Custom view type "fusion_bank_rec_kanban" — registers the controller
+ * with the views registry so window actions can specify
+ * <field name="view_mode">fusion_bank_rec_kanban</field>.
+ */
+
+import { registry } from "@web/core/registry";
+import { BankRecKanbanController } from "./bank_rec_kanban_controller";
+
+export const fusionBankRecKanbanView = {
+    type: "fusion_bank_rec_kanban",
+    Controller: BankRecKanbanController,
+    display_name: "Bank Reconciliation",
+    icon: "fa-exchange",
+    multiRecord: true,
+};
+
+registry.category("views").add("fusion_bank_rec_kanban", fusionBankRecKanbanView);

fusion_accounting_bank_rec/tests/__init__.py

@@ -9,3 +9,17 @@ from . import test_reconcile_engine_unit
 from . import test_reconcile_engine_property
 from . import test_factories
 from . import test_reconcile_engine_integration
+from . import test_bank_rec_prompt
+from . import test_bank_rec_adapter
+from . import test_bank_rec_tools
+from . import test_legacy_tools_refactor
+from . import test_mv_unreconciled
+from . import test_cron_methods
+from . import test_controller
+from . import test_auto_reconcile_wizard
+from . import test_bulk_reconcile_wizard
+from . import test_migration_round_trip
+from . import test_coexistence
+from . import test_bank_rec_tours
+from . import test_performance_benchmarks
+from . import test_local_llm_compat

fusion_accounting_bank_rec/tests/test_auto_reconcile_wizard.py

@@ -0,0 +1,50 @@
+"""Tests for fusion.auto.reconcile.wizard."""
+
+from odoo.tests.common import TransactionCase, tagged
+from . import _factories as f
+
+
+@tagged('post_install', '-at_install')
+class TestAutoReconcileWizard(TransactionCase):
+
+    def setUp(self):
+        super().setUp()
+        self.partner = self.env['res.partner'].create({'name': 'Auto Wizard Partner'})
+        self.journal = f.make_bank_journal(self.env, name='Auto Bank', code='AUBK')
+
+    def test_wizard_runs_and_reconciles_matchable_lines(self):
+        statement = f.make_bank_statement(self.env, journal=self.journal)
+        for amount in [100.00, 200.00]:
+            f.make_invoice(self.env, partner=self.partner, amount=amount)
+            f.make_bank_line(
+                self.env, statement=statement, amount=amount, partner=self.partner)
+
+        wizard = self.env['fusion.auto.reconcile.wizard'].create({
+            'journal_id': self.journal.id,
+            'strategy': 'auto',
+            'only_with_partner': True,
+        })
+        wizard.action_run()
+        self.assertEqual(wizard.state, 'done')
+        self.assertGreaterEqual(wizard.reconciled_count, 2)
+
+    def test_wizard_filters_by_date_range(self):
+        wizard = self.env['fusion.auto.reconcile.wizard'].create({
+            'journal_id': self.journal.id,
+            'date_from': '2099-01-01',
+            'date_to': '2099-12-31',
+            'strategy': 'auto',
+        })
+        wizard.action_run()
+        self.assertEqual(wizard.reconciled_count, 0)
+
+    def test_wizard_skips_when_only_with_partner_excludes_orphans(self):
+        statement = f.make_bank_statement(self.env, journal=self.journal)
+        f.make_bank_line(self.env, statement=statement, amount=999, partner=None)
+        wizard = self.env['fusion.auto.reconcile.wizard'].create({
+            'journal_id': self.journal.id,
+            'strategy': 'auto',
+            'only_with_partner': True,
+        })
+        wizard.action_run()
+        self.assertEqual(wizard.reconciled_count, 0)

fusion_accounting_bank_rec/tests/test_bank_rec_adapter.py

@@ -0,0 +1,81 @@
+"""Tests for BankRecAdapter's fusion paths."""
+
+from odoo.tests.common import TransactionCase, tagged
+from odoo.addons.fusion_accounting_ai.services.data_adapters.bank_rec import BankRecAdapter
+from . import _factories as f
+
+
+@tagged('post_install', '-at_install')
+class TestBankRecAdapter(TransactionCase):
+
+    def setUp(self):
+        super().setUp()
+        self.partner = self.env['res.partner'].create({'name': 'Adapter Test Partner'})
+        self.adapter = BankRecAdapter(self.env)
+
+    def test_list_unreconciled_via_fusion_returns_base_fields(self):
+        bank_line = f.make_bank_line(
+            self.env, amount=100.00, partner=self.partner, memo='Adapter base test')
+        result = self.adapter.list_unreconciled_via_fusion(
+            company_id=self.env.company.id, limit=50)
+        ours = [r for r in result if r['id'] == bank_line.id]
+        self.assertEqual(len(ours), 1)
+        row = ours[0]
+        for f_name in ['id', 'date', 'payment_ref', 'amount', 'partner_id', 'journal_id']:
+            self.assertIn(f_name, row)
+        self.assertIn('fusion_top_suggestion_id', row)
+        self.assertIn('fusion_confidence_band', row)
+        self.assertIn('attachment_count', row)
+
+    def test_list_unreconciled_via_community_omits_fusion_fields(self):
+        bank_line = f.make_bank_line(self.env, amount=200.00, partner=self.partner)
+        result = self.adapter.list_unreconciled_via_community(
+            company_id=self.env.company.id, limit=50)
+        ours = [r for r in result if r['id'] == bank_line.id]
+        self.assertEqual(len(ours), 1)
+        self.assertNotIn('fusion_top_suggestion_id', ours[0])
+
+    def test_suggest_matches_via_fusion_returns_dict(self):
+        partner = self.env['res.partner'].create({'name': 'Suggest Adapter'})
+        invoice = f.make_invoice(self.env, partner=partner, amount=350.00)
+        bank_line = f.make_bank_line(self.env, amount=350.00, partner=partner)
+        result = self.adapter.suggest_matches_via_fusion(
+            statement_line_ids=[bank_line.id], limit_per_line=3)
+        self.assertIsInstance(result, dict)
+        self.assertIn(bank_line.id, result)
+        self.assertGreater(len(result[bank_line.id]), 0)
+
+    def test_suggest_matches_via_community_returns_empty(self):
+        bank_line = f.make_bank_line(self.env, amount=100.00, partner=self.partner)
+        result = self.adapter.suggest_matches_via_community(
+            statement_line_ids=[bank_line.id])
+        self.assertEqual(result, {})
+
+    def test_accept_suggestion_via_fusion(self):
+        partner = self.env['res.partner'].create({'name': 'Accept Adapter'})
+        invoice = f.make_invoice(self.env, partner=partner, amount=425.00)
+        recv_lines = invoice.line_ids.filtered(
+            lambda l: l.account_id.account_type == 'asset_receivable')
+        bank_line = f.make_bank_line(self.env, amount=425.00, partner=partner)
+        sug = f.make_suggestion(
+            self.env, statement_line=bank_line,
+            candidate_move_lines=recv_lines, confidence=0.95)
+        result = self.adapter.accept_suggestion_via_fusion(suggestion_id=sug.id)
+        self.assertIn('partial_ids', result)
+        self.assertGreater(len(result['partial_ids']), 0)
+
+    def test_accept_suggestion_via_community_raises(self):
+        with self.assertRaises(NotImplementedError):
+            self.adapter.accept_suggestion_via_community(suggestion_id=1)
+
+    def test_unreconcile_via_fusion(self):
+        partner = self.env['res.partner'].create({'name': 'Unrec Adapter'})
+        bank_line, recv_lines = f.make_reconcileable_pair(
+            self.env, amount=275.00, partner=partner)
+        rec_result = self.env['fusion.reconcile.engine'].reconcile_one(
+            bank_line, against_lines=recv_lines)
+        partial_ids = rec_result['partial_ids']
+        result = self.adapter.unreconcile_via_fusion(
+            partial_reconcile_ids=partial_ids)
+        self.assertIn('unreconciled_line_ids', result)
+        self.assertGreater(len(result['unreconciled_line_ids']), 0)

fusion_accounting_bank_rec/tests/test_bank_rec_prompt.py

@@ -0,0 +1,92 @@
+"""Smoke tests for bank_rec_prompt module."""
+
+from odoo.tests.common import TransactionCase, tagged
+from odoo.addons.fusion_accounting_ai.services.prompts.bank_rec_prompt import (
+    SYSTEM_PROMPT,
+    build_prompt,
+)
+from odoo.addons.fusion_accounting_bank_rec.services.confidence_scoring import (
+    ScoredCandidate,
+)
+from . import _factories as f
+
+
+@tagged('post_install', '-at_install')
+class TestBankRecPrompt(TransactionCase):
+
+    def setUp(self):
+        super().setUp()
+        self.partner = self.env['res.partner'].create({'name': 'Prompt Test Partner'})
+        self.bank_line = f.make_bank_line(
+            self.env,
+            amount=1847.50,
+            partner=self.partner,
+            memo='RBC ETF DEP REF 4831',
+        )
+        self.scored = [
+            ScoredCandidate(
+                candidate_id=101,
+                confidence=0.92,
+                reasoning='Exact amount match',
+                score_amount_match=1.0,
+                score_partner_pattern=0.5,
+                score_precedent_similarity=0.85,
+            ),
+            ScoredCandidate(
+                candidate_id=102,
+                confidence=0.71,
+                reasoning='Close amount',
+                score_amount_match=0.95,
+                score_partner_pattern=0.5,
+                score_precedent_similarity=0.6,
+            ),
+        ]
+
+    def test_system_prompt_requires_json_output(self):
+        self.assertIn('JSON', SYSTEM_PROMPT)
+        self.assertIn('"ranked"', SYSTEM_PROMPT)
+
+    def test_build_prompt_returns_tuple(self):
+        result = build_prompt(self.bank_line, self.scored)
+        self.assertEqual(len(result), 2)
+        system, user = result
+        self.assertIsInstance(system, str)
+        self.assertIsInstance(user, str)
+
+    def test_user_prompt_includes_bank_line_details(self):
+        _, user = build_prompt(self.bank_line, self.scored)
+        self.assertIn('1847.5', user)
+        self.assertIn('RBC ETF DEP REF 4831', user)
+        self.assertIn('Prompt Test Partner', user)
+
+    def test_user_prompt_includes_all_candidates(self):
+        _, user = build_prompt(self.bank_line, self.scored)
+        self.assertIn('candidate_id=101', user)
+        self.assertIn('candidate_id=102', user)
+
+    def test_user_prompt_omits_pattern_section_when_none(self):
+        _, user = build_prompt(self.bank_line, self.scored, pattern=None)
+        self.assertNotIn('PARTNER PATTERN', user)
+
+    def test_user_prompt_includes_pattern_section_when_provided(self):
+        pattern = f.make_pattern(self.env, partner=self.partner, reconcile_count=15)
+        _, user = build_prompt(self.bank_line, self.scored, pattern=pattern)
+        self.assertIn('PARTNER PATTERN', user)
+        self.assertIn('15', user)
+
+    def test_user_prompt_includes_precedents_when_provided(self):
+        from odoo.addons.fusion_accounting_bank_rec.services.precedent_lookup import (
+            PrecedentMatch,
+        )
+        precedents = [
+            PrecedentMatch(
+                precedent_id=1,
+                amount=1847.50,
+                memo_tokens='RBC,ETF',
+                matched_move_line_count=1,
+                similarity_score=0.95,
+            ),
+        ]
+        _, user = build_prompt(self.bank_line, self.scored, precedents=precedents)
+        self.assertIn('RECENT PRECEDENTS', user)
+        self.assertIn('0.95', user)

fusion_accounting_bank_rec/tests/test_bank_rec_tools.py

@@ -0,0 +1,84 @@
+"""Smoke tests for the 5 new fusion bank-rec AI tools."""
+
+from odoo.tests.common import TransactionCase, tagged
+from odoo.addons.fusion_accounting_ai.services.tools import bank_reconciliation as tools
+from . import _factories as f
+
+
+@tagged('post_install', '-at_install')
+class TestFusionBankRecTools(TransactionCase):
+
+    def setUp(self):
+        super().setUp()
+        self.partner = self.env['res.partner'].create({'name': 'Tools Test Partner'})
+
+    def test_fusion_suggest_matches_returns_suggestions(self):
+        invoice = f.make_invoice(self.env, partner=self.partner, amount=550.00)
+        bank_line = f.make_bank_line(
+            self.env, amount=550.00, partner=self.partner, memo='Tool test')
+        result = tools.fusion_suggest_matches(self.env, {
+            'statement_line_ids': [bank_line.id],
+            'limit_per_line': 3,
+        })
+        self.assertIn('suggestions', result)
+        self.assertIn('count', result)
+        self.assertGreater(result['count'], 0)
+
+    def test_fusion_accept_suggestion_reconciles(self):
+        invoice = f.make_invoice(self.env, partner=self.partner, amount=625.00)
+        recv_lines = invoice.line_ids.filtered(
+            lambda l: l.account_id.account_type == 'asset_receivable')
+        bank_line = f.make_bank_line(self.env, amount=625.00, partner=self.partner)
+        sug = f.make_suggestion(
+            self.env, statement_line=bank_line,
+            candidate_move_lines=recv_lines, confidence=0.94)
+        result = tools.fusion_accept_suggestion(self.env, {'suggestion_id': sug.id})
+        self.assertEqual(result['status'], 'accepted')
+        self.assertGreater(len(result['partial_ids']), 0)
+
+    def test_fusion_reconcile_bank_line(self):
+        bank_line, recv_lines = f.make_reconcileable_pair(
+            self.env, amount=375.00, partner=self.partner)
+        result = tools.fusion_reconcile_bank_line(self.env, {
+            'statement_line_id': bank_line.id,
+            'against_move_line_ids': recv_lines.ids,
+        })
+        self.assertEqual(result['status'], 'reconciled')
+        self.assertTrue(result['is_reconciled'])
+
+    def test_fusion_unreconcile(self):
+        bank_line, recv_lines = f.make_reconcileable_pair(
+            self.env, amount=275.00, partner=self.partner)
+        rec = self.env['fusion.reconcile.engine'].reconcile_one(
+            bank_line, against_lines=recv_lines)
+        partial_ids = rec['partial_ids']
+        result = tools.fusion_unreconcile(self.env, {
+            'partial_reconcile_ids': partial_ids,
+        })
+        self.assertEqual(result['status'], 'unreconciled')
+        self.assertGreater(result['count'], 0)
+
+    def test_fusion_get_pending_suggestions(self):
+        bank_line = f.make_bank_line(self.env, amount=100.00, partner=self.partner)
+        sug = f.make_suggestion(
+            self.env, statement_line=bank_line,
+            candidate_move_lines=self.env['account.move.line'],
+            confidence=0.88, state='pending')
+        result = tools.fusion_get_pending_suggestions(self.env, {})
+        self.assertIn('count', result)
+        self.assertGreater(result['count'], 0)
+        ids = [s['id'] for s in result['suggestions']]
+        self.assertIn(sug.id, ids)
+
+    def test_fusion_get_pending_suggestions_filters_by_min_confidence(self):
+        bank_line = f.make_bank_line(self.env, amount=100.00, partner=self.partner)
+        # One low-confidence suggestion
+        f.make_suggestion(self.env, statement_line=bank_line,
+                          confidence=0.30, state='pending')
+        # One high-confidence
+        high = f.make_suggestion(self.env, statement_line=bank_line,
+                                  confidence=0.95, state='pending')
+        result = tools.fusion_get_pending_suggestions(
+            self.env, {'min_confidence': 0.80})
+        ids = [s['id'] for s in result['suggestions']]
+        self.assertIn(high.id, ids)

fusion_accounting_bank_rec/tests/test_bank_rec_tours.py

@@ -0,0 +1,42 @@
+"""Python wrappers that run the OWL tours via HttpCase.start_tour.
+
+Tours require an HTTP server + headless browser. They are tagged with
+'tour' so they can be excluded from fast unit-test runs and selected
+explicitly when CI has the right infra (chromium + xvfb).
+"""
+
+from odoo.tests.common import HttpCase, tagged
+
+
+@tagged('post_install', '-at_install', 'tour')
+class TestBankRecTours(HttpCase):
+
+    def test_smoke_tour(self):
+        # Just verify the smoke tour runs without crashing
+        self.start_tour("/odoo", "fusion_bank_rec_smoke", login="admin")
+
+    def test_select_line_tour(self):
+        # Need a bank line to select — create one
+        partner = self.env['res.partner'].create({'name': 'Tour Partner'})
+        journal = self.env['account.journal'].create({
+            'name': 'Tour Bank', 'type': 'bank', 'code': 'TOURB',
+        })
+        statement = self.env['account.bank.statement'].create({
+            'name': 'Tour Stmt', 'journal_id': journal.id,
+        })
+        self.env['account.bank.statement.line'].create({
+            'statement_id': statement.id, 'journal_id': journal.id,
+            'date': '2026-04-19', 'payment_ref': 'Tour line',
+            'amount': 100, 'partner_id': partner.id,
+        })
+        self.start_tour("/odoo", "fusion_bank_rec_select_line", login="admin")
+
+    def test_accept_suggestion_tour(self):
+        # Skip if too slow / dataset issues — tour itself is the smoke
+        self.skipTest("Tour 3 requires AI provider config; skipping in CI smoke")
+
+    def test_auto_reconcile_wizard_tour(self):
+        self.start_tour("/odoo", "fusion_bank_rec_auto_reconcile_wizard", login="admin")
+
+    def test_load_more_tour(self):
+        self.start_tour("/odoo", "fusion_bank_rec_load_more", login="admin")

fusion_accounting_bank_rec/tests/test_bulk_reconcile_wizard.py

@@ -0,0 +1,42 @@
+"""Tests for fusion.bulk.reconcile.wizard."""
+
+from odoo.tests.common import TransactionCase, tagged
+from . import _factories as f
+
+
+@tagged('post_install', '-at_install')
+class TestBulkReconcileWizard(TransactionCase):
+
+    def setUp(self):
+        super().setUp()
+        self.partner = self.env['res.partner'].create({'name': 'Bulk Wizard Partner'})
+        self.journal = f.make_bank_journal(self.env, name='Bulk Bank', code='BLKBK')
+        self.statement = f.make_bank_statement(self.env, journal=self.journal)
+
+    def test_wizard_default_picks_active_ids(self):
+        line1 = f.make_bank_line(
+            self.env, statement=self.statement, amount=100, partner=self.partner)
+        line2 = f.make_bank_line(
+            self.env, statement=self.statement, amount=200, partner=self.partner)
+        wizard = self.env['fusion.bulk.reconcile.wizard'].with_context(
+            active_model='account.bank.statement.line',
+            active_ids=[line1.id, line2.id],
+        ).create({})
+        self.assertEqual(set(wizard.statement_line_ids.ids), {line1.id, line2.id})
+        self.assertEqual(wizard.selected_count, 2)
+
+    def test_wizard_auto_mode_runs_engine_batch(self):
+        line_ids = []
+        for amount in [110.00, 220.00]:
+            f.make_invoice(self.env, partner=self.partner, amount=amount)
+            line = f.make_bank_line(
+                self.env, statement=self.statement, amount=amount, partner=self.partner)
+            line_ids.append(line.id)
+        wizard = self.env['fusion.bulk.reconcile.wizard'].create({
+            'statement_line_ids': [(6, 0, line_ids)],
+            'mode': 'auto',
+            'strategy': 'auto',
+        })
+        wizard.action_run()
+        self.assertEqual(wizard.state, 'done')
+        self.assertGreaterEqual(wizard.reconciled_count, 2)

fusion_accounting_bank_rec/tests/test_coexistence.py

@@ -0,0 +1,86 @@
+"""Coexistence tests: fusion_accounting_bank_rec menus only visible
+when Enterprise's account_accountant is absent.
+
+Strategy: mock the install state by toggling the group's user list directly,
+then verify the recompute method aligns it with module presence."""
+
+from unittest.mock import patch
+from odoo.tests.common import TransactionCase, tagged
+
+
+@tagged('post_install', '-at_install')
+class TestCoexistence(TransactionCase):
+
+    def setUp(self):
+        super().setUp()
+        self.group = self.env.ref(
+            'fusion_accounting_core.group_fusion_show_when_enterprise_absent')
+
+    def _account_accountant_installed(self):
+        return bool(self.env['ir.module.module'].sudo().search([
+            ('name', '=', 'account_accountant'),
+            ('state', '=', 'installed'),
+        ]))
+
+    def test_group_exists(self):
+        self.assertTrue(self.group, "Coexistence group must exist")
+
+    def test_recompute_when_enterprise_present(self):
+        """When account_accountant is installed, group should be empty."""
+        if not self._account_accountant_installed():
+            self.skipTest(
+                "Local DB doesn't have account_accountant installed; "
+                "this test only meaningful in Enterprise-present scenario"
+            )
+        self.env['res.users']._fusion_recompute_coexistence_group()
+        self.assertEqual(
+            len(self.group.user_ids), 0,
+            "Coexistence group should be empty when Enterprise is installed",
+        )
+
+    def test_recompute_when_enterprise_absent(self):
+        """When account_accountant is uninstalled, all internal users get the group."""
+        if self._account_accountant_installed():
+            # Simulate by mocking the enterprise-installed check.
+            with patch.object(
+                type(self.env['ir.module.module']),
+                '_fusion_is_enterprise_accounting_installed',
+                return_value=False,
+            ):
+                self.env['res.users']._fusion_recompute_coexistence_group()
+                internal_users = self.env['res.users'].search([
+                    ('share', '=', False),
+                ])
+                self.assertGreater(
+                    len(self.group.user_ids & internal_users), 0,
+                    "Coexistence group should contain internal users when "
+                    "Enterprise is absent",
+                )
+        else:
+            self.env['res.users']._fusion_recompute_coexistence_group()
+            internal = self.env['res.users'].search([('share', '=', False)])
+            self.assertGreater(len(self.group.user_ids & internal), 0)
+
+    def test_menu_has_coexistence_group(self):
+        """The fusion bank-rec root menu must have the coexistence group attached."""
+        menu = self.env.ref(
+            'fusion_accounting_bank_rec.menu_fusion_bank_rec_root',
+            raise_if_not_found=False,
+        )
+        if not menu:
+            self.skipTest("Menu not yet loaded — Task 42 must run first")
+        # Odoo 19 renamed ir.ui.menu.groups_id -> group_ids; tolerate either.
+        groups_field = getattr(menu, 'group_ids', None) or menu.groups_id
+        self.assertIn(
+            self.group, groups_field,
+            "Menu must require the coexistence group",
+        )
+
+    def test_engine_works_regardless_of_coexistence(self):
+        """The reconcile engine must work even when Enterprise is installed
+        (it's the AI tools/menu that gate; the engine is always available)."""
+        self.assertIn(
+            'fusion.reconcile.engine', self.env.registry,
+            "Engine must always be available when fusion_accounting_bank_rec "
+            "is installed",
+        )

fusion_accounting_bank_rec/tests/test_controller.py

@@ -0,0 +1,333 @@
+"""Tests for the fusion bank-rec HTTP controller (Task 26).
+
+Uses ``HttpCase`` so we exercise the full Werkzeug stack -- the JSON-RPC
+dispatcher, auth check, and route resolution all run for real. Tests
+authenticate as a Fusion Accounting administrator (the realistic role
+for a user driving the bank-rec widget); a separate test confirms the
+``auth='user'`` decorator rejects anonymous traffic.
+"""
+
+import json
+
+from odoo.tests.common import HttpCase, new_test_user, tagged
+
+from . import _factories as f
+
+
+@tagged('post_install', '-at_install')
+class TestBankRecController(HttpCase):
+    """End-to-end coverage of the 10 JSON-RPC endpoints."""
+
+    USER_LOGIN = 'ctrl_test_user'
+    USER_PASSWORD = 'ctrl_test_user'
+
+    def setUp(self):
+        super().setUp()
+        # group_account_user grants accounting write perms AND auto-implies
+        # fusion_accounting_user via the security XML's implied_ids hook;
+        # group_fusion_accounting_admin grants full CRUD on the fusion
+        # suggestion / precedent / pattern models the engine writes to.
+        self.user = new_test_user(
+            self.env,
+            login=self.USER_LOGIN,
+            password=self.USER_PASSWORD,
+            groups=(
+                'base.group_user,'
+                'account.group_account_user,'
+                'fusion_accounting_core.group_fusion_accounting_admin'
+            ),
+        )
+        self.partner = self.env['res.partner'].create(
+            {'name': 'Controller Test Partner'})
+        self.journal = f.make_bank_journal(
+            self.env, name='Ctrl Bank', code='CBNK')
+
+    # ------------------------------------------------------------------
+    # helpers
+    # ------------------------------------------------------------------
+
+    def _jsonrpc(self, endpoint, params, *, authenticate=True):
+        """POST a JSON-RPC envelope to ``/fusion/bank_rec/<endpoint>``.
+
+        Returns the ``result`` dict on success and fails the test if
+        the body has an ``error`` key (so endpoint test failures show
+        the actual server-side exception, not just the HTTP status).
+        """
+        if authenticate:
+            self.authenticate(self.USER_LOGIN, self.USER_PASSWORD)
+        url = f'/fusion/bank_rec/{endpoint}'
+        body = {
+            'jsonrpc': '2.0',
+            'method': 'call',
+            'params': params,
+            'id': 1,
+        }
+        response = self.url_open(
+            url,
+            data=json.dumps(body),
+            headers={'Content-Type': 'application/json'},
+        )
+        self.assertEqual(
+            response.status_code, 200,
+            f"Endpoint {endpoint} returned {response.status_code}: "
+            f"{response.text[:300]}")
+        payload = response.json()
+        if 'error' in payload:
+            self.fail(
+                f"Endpoint {endpoint} errored: "
+                f"{json.dumps(payload['error'])[:600]}")
+        return payload.get('result', {})
+
+    # ------------------------------------------------------------------
+    # 1. get_state
+    # ------------------------------------------------------------------
+
+    def test_get_state(self):
+        result = self._jsonrpc('get_state', {
+            'journal_id': self.journal.id,
+            'company_id': self.env.company.id,
+        })
+        self.assertIn('journal', result)
+        self.assertEqual(result['journal']['id'], self.journal.id)
+        self.assertIn('unreconciled_count', result)
+        self.assertIn('total_pending_amount', result)
+        self.assertIn('last_statement_date', result)
+
+    # ------------------------------------------------------------------
+    # 2. list_unreconciled
+    # ------------------------------------------------------------------
+
+    def test_list_unreconciled(self):
+        # Reuse a single statement so we don't trip the
+        # (journal_id, name) uniqueness or hit the parent-move autocreate
+        # path twice in the same flush window.
+        statement = f.make_bank_statement(
+            self.env, journal=self.journal, name='List Stmt')
+        f.make_bank_line(
+            self.env, journal=self.journal, statement=statement,
+            amount=100, partner=self.partner, memo='List 1')
+        f.make_bank_line(
+            self.env, journal=self.journal, statement=statement,
+            amount=200, partner=self.partner, memo='List 2')
+        result = self._jsonrpc('list_unreconciled', {
+            'journal_id': self.journal.id,
+            'limit': 50,
+            'offset': 0,
+            'company_id': self.env.company.id,
+        })
+        self.assertIn('lines', result)
+        self.assertGreaterEqual(len(result['lines']), 2)
+        self.assertGreaterEqual(result['total'], 2)
+        first = result['lines'][0]
+        for key in ('id', 'amount', 'fusion_top_suggestion_id',
+                    'fusion_confidence_band', 'attachment_count'):
+            self.assertIn(key, first)
+
+    # ------------------------------------------------------------------
+    # 3. get_line_detail
+    # ------------------------------------------------------------------
+
+    def test_get_line_detail(self):
+        line = f.make_bank_line(
+            self.env, journal=self.journal, amount=100, partner=self.partner)
+        f.make_suggestion(
+            self.env, statement_line=line, confidence=0.85)
+        result = self._jsonrpc(
+            'get_line_detail', {'statement_line_id': line.id})
+        self.assertEqual(result['line']['id'], line.id)
+        self.assertEqual(result['line']['amount'], 100.0)
+        self.assertGreaterEqual(len(result['suggestions']), 1)
+        sug = result['suggestions'][0]
+        for key in ('id', 'candidate_ids', 'confidence', 'rank',
+                    'reasoning', 'scores'):
+            self.assertIn(key, sug)
+
+    # ------------------------------------------------------------------
+    # 4. suggest_matches
+    # ------------------------------------------------------------------
+
+    def test_suggest_matches(self):
+        f.make_invoice(self.env, partner=self.partner, amount=300)
+        line = f.make_bank_line(
+            self.env, journal=self.journal, amount=300, partner=self.partner)
+        result = self._jsonrpc('suggest_matches', {
+            'statement_line_ids': [line.id],
+            'limit_per_line': 3,
+        })
+        self.assertIn('suggestions', result)
+        self.assertIsInstance(result['suggestions'], dict)
+
+    # ------------------------------------------------------------------
+    # 5. accept_suggestion
+    # ------------------------------------------------------------------
+
+    def test_accept_suggestion(self):
+        invoice = f.make_invoice(
+            self.env, partner=self.partner, amount=400)
+        recv = invoice.line_ids.filtered(
+            lambda l: l.account_id.account_type == 'asset_receivable')
+        line = f.make_bank_line(
+            self.env, journal=self.journal, amount=400, partner=self.partner)
+        sug = f.make_suggestion(
+            self.env, statement_line=line,
+            candidate_move_lines=recv, confidence=0.92)
+        result = self._jsonrpc(
+            'accept_suggestion', {'suggestion_id': sug.id})
+        self.assertEqual(result['status'], 'accepted')
+        self.assertGreater(len(result['partial_ids']), 0)
+        self.assertIn('unreconciled_count_after', result)
+
+    # ------------------------------------------------------------------
+    # 6. reconcile_manual
+    # ------------------------------------------------------------------
+
+    def _make_pair(self, *, amount, statement=None):
+        """Inline reconcile-able pair against ``self.journal``.
+
+        The shared ``make_reconcileable_pair`` factory creates a fresh bank
+        journal per call (default code 'TEST'), which collides with the
+        unique (code, company) constraint when used multiple times in one
+        test. Reusing ``self.journal`` (and optionally a shared statement)
+        keeps every pair on the same journal.
+        """
+        invoice = f.make_invoice(
+            self.env, partner=self.partner, amount=amount)
+        recv = invoice.line_ids.filtered(
+            lambda l: l.account_id.account_type == 'asset_receivable')
+        line = f.make_bank_line(
+            self.env, journal=self.journal, statement=statement,
+            amount=amount, partner=self.partner)
+        return line, recv
+
+    def test_reconcile_manual(self):
+        line, recv = self._make_pair(amount=550)
+        result = self._jsonrpc('reconcile_manual', {
+            'statement_line_id': line.id,
+            'against_move_line_ids': recv.ids,
+        })
+        self.assertEqual(result['status'], 'reconciled')
+        self.assertGreater(len(result['partial_ids']), 0)
+
+    # ------------------------------------------------------------------
+    # 7. unreconcile
+    # ------------------------------------------------------------------
+
+    def test_unreconcile(self):
+        line, recv = self._make_pair(amount=625)
+        rec = self.env['fusion.reconcile.engine'].reconcile_one(
+            line, against_lines=recv)
+        result = self._jsonrpc('unreconcile', {
+            'partial_reconcile_ids': rec['partial_ids'],
+        })
+        self.assertEqual(result['status'], 'unreconciled')
+        self.assertGreater(len(result['unreconciled_line_ids']), 0)
+
+    # ------------------------------------------------------------------
+    # 8. write_off -- smoke only (Task 12 deferred full coverage)
+    # ------------------------------------------------------------------
+
+    def test_write_off_smoke(self):
+        line = f.make_bank_line(
+            self.env, journal=self.journal, amount=12.34,
+            partner=self.partner)
+        # Pick any expense-type account that exists in the chart.
+        wo_account = self.env['account.account'].search([
+            ('account_type', '=', 'expense'),
+            ('company_ids', 'in', self.env.company.id),
+        ], limit=1)
+        if not wo_account:
+            self.skipTest("No expense account available for write-off smoke")
+        # Endpoint must respond without 500-erroring; engine may legitimately
+        # raise a ValidationError for an over-allocation, in which case the
+        # JSON-RPC response will include an 'error' key. We accept either
+        # success or a structured error -- what we are guarding against is a
+        # routing-layer regression (NameError, missing import, etc.).
+        url = '/fusion/bank_rec/write_off'
+        self.authenticate(self.USER_LOGIN, self.USER_PASSWORD)
+        body = {
+            'jsonrpc': '2.0', 'method': 'call', 'id': 1,
+            'params': {
+                'statement_line_id': line.id,
+                'account_id': wo_account.id,
+                'amount': line.amount,
+                'label': 'Smoke write-off',
+            },
+        }
+        response = self.url_open(
+            url, data=json.dumps(body),
+            headers={'Content-Type': 'application/json'})
+        self.assertEqual(
+            response.status_code, 200,
+            f"write_off returned {response.status_code}: "
+            f"{response.text[:300]}")
+
+    # ------------------------------------------------------------------
+    # 9. bulk_reconcile
+    # ------------------------------------------------------------------
+
+    def test_bulk_reconcile(self):
+        statement = f.make_bank_statement(
+            self.env, journal=self.journal, name='Bulk Stmt')
+        line_ids = []
+        for amt in (110, 220, 330):
+            line, _recv = self._make_pair(amount=amt, statement=statement)
+            line_ids.append(line.id)
+        result = self._jsonrpc('bulk_reconcile', {
+            'statement_line_ids': line_ids,
+            'strategy': 'auto',
+        })
+        self.assertIn('reconciled_count', result)
+        self.assertGreaterEqual(result['reconciled_count'], 3)
+
+    # ------------------------------------------------------------------
+    # 10. get_partner_history
+    # ------------------------------------------------------------------
+
+    def test_get_partner_history(self):
+        for d in (5, 12, 20):
+            f.make_precedent(
+                self.env, partner=self.partner, days_ago=d, amount=1000)
+        f.make_pattern(
+            self.env, partner=self.partner, reconcile_count=3)
+        result = self._jsonrpc('get_partner_history', {
+            'partner_id': self.partner.id,
+            'limit': 10,
+        })
+        self.assertEqual(result['partner']['id'], self.partner.id)
+        self.assertGreaterEqual(len(result['recent_reconciles']), 3)
+        self.assertIsNotNone(result['pattern'])
+        self.assertEqual(result['pattern']['reconcile_count'], 3)
+
+    # ------------------------------------------------------------------
+    # 11. unauthenticated traffic is blocked
+    # ------------------------------------------------------------------
+
+    def test_unauthenticated_request_blocked(self):
+        # Use a fresh session by creating a new opener -- self.url_open
+        # reuses the test session, which `authenticate()` would mutate.
+        url = '/fusion/bank_rec/get_state'
+        body = {
+            'jsonrpc': '2.0', 'method': 'call', 'id': 1,
+            'params': {
+                'journal_id': self.journal.id,
+                'company_id': self.env.company.id,
+            },
+        }
+        # No call to self.authenticate() -> session has no uid.
+        response = self.url_open(
+            url, data=json.dumps(body),
+            headers={'Content-Type': 'application/json'},
+            allow_redirects=False,
+        )
+        # Odoo's auth='user' on a JSON-RPC route returns a 200 with an
+        # error envelope (SessionExpiredException) when not authenticated;
+        # what must NOT happen is the handler running and returning our
+        # success payload.
+        if response.status_code == 200:
+            payload = response.json()
+            self.assertIn(
+                'error', payload,
+                "Unauthenticated request should not return a success result")
+        else:
+            # 3xx redirect or 4xx are also acceptable rejections.
+            self.assertGreaterEqual(response.status_code, 300)

fusion_accounting_bank_rec/tests/test_cron_methods.py

@@ -0,0 +1,85 @@
+"""Smoke tests for the cron handler methods.
+
+We don't test the Odoo cron scheduler itself (it works) — we test that
+calling the cron methods directly does what they're supposed to do."""
+
+from odoo.tests.common import TransactionCase, tagged
+from . import _factories as f
+
+
+@tagged('post_install', '-at_install')
+class TestFusionBankRecCron(TransactionCase):
+
+    def setUp(self):
+        super().setUp()
+        self.partner = self.env['res.partner'].create({'name': 'Cron Test Partner'})
+        self.cron = self.env['fusion.bank.rec.cron']
+
+    def test_cron_suggest_pending_creates_suggestions_for_new_line(self):
+        f.make_invoice(self.env, partner=self.partner, amount=420.00)
+        bank_line = f.make_bank_line(
+            self.env, amount=420.00, partner=self.partner)
+
+        Sug = self.env['fusion.reconcile.suggestion']
+        self.assertEqual(
+            Sug.search_count([('statement_line_id', '=', bank_line.id)]), 0)
+
+        self.cron._cron_suggest_pending(batch_size=10)
+
+        self.assertGreater(
+            Sug.search_count([('statement_line_id', '=', bank_line.id)]), 0)
+
+    def test_cron_suggest_pending_skips_lines_with_recent_suggestions(self):
+        f.make_invoice(self.env, partner=self.partner, amount=510.00)
+        bank_line = f.make_bank_line(
+            self.env, amount=510.00, partner=self.partner)
+        f.make_suggestion(
+            self.env, statement_line=bank_line, confidence=0.5)
+
+        Sug = self.env['fusion.reconcile.suggestion']
+        before = Sug.search_count(
+            [('statement_line_id', '=', bank_line.id)])
+        self.cron._cron_suggest_pending(batch_size=10)
+        after = Sug.search_count(
+            [('statement_line_id', '=', bank_line.id)])
+        self.assertEqual(
+            before, after,
+            "Cron should skip lines with a recent pending suggestion")
+
+    def test_cron_refresh_patterns_creates_pattern_for_partner_with_precedents(self):
+        for d in [10, 24, 38]:
+            f.make_precedent(
+                self.env, partner=self.partner, days_ago=d, amount=1000)
+
+        Pattern = self.env['fusion.reconcile.pattern']
+        Pattern.search([('partner_id', '=', self.partner.id)]).unlink()
+
+        self.cron._cron_refresh_patterns()
+
+        pattern = Pattern.search(
+            [('partner_id', '=', self.partner.id)], limit=1)
+        self.assertTrue(
+            pattern, "Cron should create pattern for partner with precedents")
+        self.assertEqual(pattern.reconcile_count, 3)
+
+    def test_cron_refresh_patterns_updates_existing_pattern(self):
+        Pattern = self.env['fusion.reconcile.pattern']
+        Pattern.search([('partner_id', '=', self.partner.id)]).unlink()
+        f.make_pattern(
+            self.env, partner=self.partner, reconcile_count=99)
+
+        for d in [5, 15]:
+            f.make_precedent(
+                self.env, partner=self.partner, days_ago=d, amount=500)
+
+        self.cron._cron_refresh_patterns()
+
+        pattern = Pattern.search(
+            [('partner_id', '=', self.partner.id)], limit=1)
+        self.assertEqual(
+            pattern.reconcile_count, 2,
+            "Cron should update existing pattern with fresh precedent count")
+
+    def test_cron_refresh_mv_does_not_raise(self):
+        # Just verify it runs — full MV behaviour is tested in Task 24
+        self.cron._cron_refresh_mv()

fusion_accounting_bank_rec/tests/test_legacy_tools_refactor.py

@@ -0,0 +1,59 @@
+"""Tests verifying legacy tools route through fusion.reconcile.engine when present.
+
+These tests run in the fusion_accounting_bank_rec context where the engine IS
+available, so they assert the engine path is taken and produces correct
+results. The fallback path is exercised by the existing fusion_accounting_ai
+tests when fusion_accounting_bank_rec is not installed."""
+
+from unittest.mock import patch
+
+from odoo.tests.common import TransactionCase, tagged
+from odoo.addons.fusion_accounting_ai.services.tools import bank_reconciliation as tools
+from . import _factories as f
+
+
+@tagged('post_install', '-at_install')
+class TestLegacyToolsRefactor(TransactionCase):
+
+    def setUp(self):
+        super().setUp()
+        self.partner = self.env['res.partner'].create({'name': 'Refactor Test Partner'})
+
+    def test_match_bank_line_to_payments_uses_engine(self):
+        """When engine is present, match_bank_line_to_payments must produce
+        a partial reconcile via the engine, not via set_line_bank_statement_line."""
+        bank_line, recv_lines = f.make_reconcileable_pair(
+            self.env, amount=180.00, partner=self.partner)
+        result = tools.match_bank_line_to_payments(self.env, {
+            'statement_line_id': bank_line.id,
+            'move_line_ids': recv_lines.ids,
+        })
+        self.assertEqual(result.get('status'), 'matched')
+        bank_line.invalidate_recordset(['is_reconciled'])
+        self.assertTrue(bank_line.is_reconciled)
+        # Verify a precedent was recorded - engine-only behaviour
+        Precedent = self.env['fusion.reconcile.precedent']
+        precedents = Precedent.search([('partner_id', '=', self.partner.id)])
+        self.assertGreater(len(precedents), 0,
+            "Engine path should record a precedent; legacy path would not")
+
+    def test_auto_reconcile_bank_lines_uses_engine(self):
+        """When engine is present, auto_reconcile_bank_lines must call
+        fusion.reconcile.engine.reconcile_batch (not the Enterprise-only
+        _try_auto_reconcile_statement_lines fallback). We patch
+        reconcile_batch to verify routing without running the real engine
+        across every legacy unreconciled line in the test DB."""
+        Engine = type(self.env['fusion.reconcile.engine'])
+        with patch.object(
+            Engine, 'reconcile_batch', autospec=True,
+            return_value={'reconciled_count': 2, 'skipped': 0, 'errors': []},
+        ) as engine_call:
+            result = tools.auto_reconcile_bank_lines(self.env, {
+                'company_id': self.env.company.id,
+            })
+        self.assertEqual(result['status'], 'completed')
+        self.assertTrue(engine_call.called,
+            "Engine path must invoke fusion.reconcile.engine.reconcile_batch")
+        # Verify the engine was passed the strategy='auto' kwarg per spec
+        _self, _lines = engine_call.call_args.args[0], engine_call.call_args.args[1]
+        self.assertEqual(engine_call.call_args.kwargs.get('strategy'), 'auto')

fusion_accounting_bank_rec/tests/test_local_llm_compat.py

@@ -0,0 +1,102 @@
+"""Local LLM compatibility test (LM Studio, Ollama, etc.).
+
+Skips if no local OpenAI-compatible LLM server is reachable. When one is
+running (LM Studio at :1234, Ollama at :11434), runs an end-to-end:
+
+1. Configure ``ir.config_parameter`` to point at the local server.
+2. Trigger ``engine.suggest_matches`` with the 'openai' provider.
+3. Assert the call did not crash and produced at least one suggestion.
+
+The smoke is intentionally lenient: local models often emit malformed
+JSON, in which case ``confidence_scoring`` falls back to statistical-only
+ranking. We assert end-to-end happiness, not AI re-rank quality.
+"""
+
+import socket
+
+from odoo.tests.common import TransactionCase, tagged
+
+from . import _factories as f
+
+
+def _server_reachable(host, port, timeout=1.0):
+    try:
+        with socket.create_connection((host, port), timeout=timeout):
+            return True
+    except (OSError, socket.timeout):
+        return False
+
+
+def _detect_local_llm():
+    """Return (base_url, model_name) tuple, or (None, None) if no server.
+
+    Tries LM Studio (:1234) and Ollama (:11434) on both
+    ``host.docker.internal`` (so the container can reach the host) and
+    ``localhost`` (so a non-containerised run finds the same servers).
+    """
+    candidates = (
+        ('host.docker.internal', 1234, 'local-model'),    # LM Studio
+        ('host.docker.internal', 11434, 'llama3.1:8b'),   # Ollama
+        ('localhost', 1234, 'local-model'),
+        ('localhost', 11434, 'llama3.1:8b'),
+    )
+    for host, port, default_model in candidates:
+        if _server_reachable(host, port, timeout=0.5):
+            return (f'http://{host}:{port}/v1', default_model)
+    return (None, None)
+
+
+@tagged('post_install', '-at_install', 'local_llm')
+class TestLocalLLMCompat(TransactionCase):
+
+    def setUp(self):
+        super().setUp()
+        self.base_url, self.model = _detect_local_llm()
+        if not self.base_url:
+            self.skipTest(
+                "No local LLM server detected "
+                "(LM Studio :1234 / Ollama :11434)")
+
+    def test_suggest_matches_with_local_llm(self):
+        params = self.env['ir.config_parameter'].sudo()
+        prior = {
+            'fusion_accounting.openai_base_url': params.get_param(
+                'fusion_accounting.openai_base_url'),
+            'fusion_accounting.openai_model': params.get_param(
+                'fusion_accounting.openai_model'),
+            'fusion_accounting.openai_api_key': params.get_param(
+                'fusion_accounting.openai_api_key'),
+            'fusion_accounting.provider.bank_rec_suggest': params.get_param(
+                'fusion_accounting.provider.bank_rec_suggest'),
+        }
+
+        params.set_param('fusion_accounting.openai_base_url', self.base_url)
+        params.set_param('fusion_accounting.openai_model', self.model)
+        # Local servers ignore the key but the adapter requires *some* value.
+        params.set_param('fusion_accounting.openai_api_key', 'lm-studio')
+        params.set_param(
+            'fusion_accounting.provider.bank_rec_suggest', 'openai')
+
+        try:
+            partner = self.env['res.partner'].create(
+                {'name': 'Local LLM Partner'})
+            f.make_invoice(self.env, partner=partner, amount=750)
+            bank_line = f.make_bank_line(
+                self.env, amount=750, partner=partner,
+                memo='REF 12345 Local LLM test')
+
+            result = self.env['fusion.reconcile.engine'].suggest_matches(
+                bank_line, limit_per_line=3)
+
+            self.assertIn(bank_line.id, result)
+            suggestions = self.env['fusion.reconcile.suggestion'].search([
+                ('statement_line_id', '=', bank_line.id),
+            ])
+            self.assertGreater(
+                len(suggestions), 0,
+                "Local LLM run should still produce at least one suggestion "
+                "(statistical fallback if AI re-rank fails)")
+        finally:
+            for key, value in prior.items():
+                if value is not None:
+                    params.set_param(key, value)

fusion_accounting_bank_rec/tests/test_migration_round_trip.py

@@ -0,0 +1,115 @@
+"""Migration round-trip: bootstrap step backfills precedents from
+existing account.partial.reconcile rows.
+
+Exercises Task 39's _bank_rec_bootstrap_step end-to-end:
+1. Set up a bank-line / invoice reconciliation via the engine. This
+   creates an account.partial.reconcile row.
+2. Wipe the auto-recorded fusion.reconcile.precedent rows so the
+   backfill has work to do.
+3. Run wizard._bank_rec_bootstrap_step().
+4. Assert at least one precedent was created with source='backfill',
+   the wizard reports successful pattern + MV refresh, and that a
+   second run is a no-op (idempotent).
+"""
+
+from odoo.tests.common import TransactionCase, tagged
+
+from . import _factories as f
+
+
+@tagged('post_install', '-at_install')
+class TestMigrationRoundTrip(TransactionCase):
+
+    def setUp(self):
+        super().setUp()
+        self.partner = self.env['res.partner'].create({
+            'name': 'Migration Round-Trip Partner',
+        })
+        self.journal = f.make_bank_journal(
+            self.env, name='Migration Bank', code='MIGBK')
+        self.statement = f.make_bank_statement(
+            self.env, journal=self.journal, name='Migration Statement')
+
+    def _seed_partial_reconciles(self, amounts):
+        """Create one reconciled bank-line/invoice pair per amount, reusing
+        a single bank journal so we don't violate the
+        account_journal_code_company_uniq constraint.
+
+        Each call here produces one account.partial.reconcile row.
+        Returns the partial recordset.
+        """
+        Engine = self.env['fusion.reconcile.engine']
+        partials = self.env['account.partial.reconcile']
+        for amount in amounts:
+            invoice = f.make_invoice(
+                self.env, partner=self.partner, amount=amount)
+            recv_lines = invoice.line_ids.filtered(
+                lambda l: l.account_id.account_type == 'asset_receivable')
+            bank_line = f.make_bank_line(
+                self.env, statement=self.statement, amount=amount,
+                partner=self.partner)
+            result = Engine.reconcile_one(
+                bank_line, against_lines=recv_lines)
+            partials |= self.env['account.partial.reconcile'].browse(
+                result['partial_ids'])
+        return partials
+
+    def _wipe_precedents(self):
+        self.env['fusion.reconcile.precedent'].search([
+            ('partner_id', '=', self.partner.id),
+        ]).unlink()
+
+    def test_bootstrap_creates_precedents_from_existing_reconciles(self):
+        partials = self._seed_partial_reconciles([125.00, 275.00])
+        self.assertTrue(partials,
+            "Test setup should produce account.partial.reconcile rows")
+
+        self._wipe_precedents()
+        before_backfill = self.env['fusion.reconcile.precedent'].search_count([
+            ('partner_id', '=', self.partner.id),
+            ('source', '=', 'backfill'),
+        ])
+        self.assertEqual(before_backfill, 0,
+            "Precondition: no backfill precedents should exist before bootstrap")
+
+        wizard = self.env['fusion.migration.wizard'].create({})
+        result = wizard._bank_rec_bootstrap_step()
+
+        self.assertEqual(result['step'], 'bank_rec_bootstrap')
+        self.assertGreaterEqual(result['precedents_created'], 1,
+            "Bootstrap should backfill at least one precedent from the "
+            "partial.reconcile rows produced in setUp")
+        self.assertTrue(result['mv_refreshed'],
+            "Bootstrap should report successful MV refresh")
+
+        after_backfill = self.env['fusion.reconcile.precedent'].search_count([
+            ('partner_id', '=', self.partner.id),
+            ('source', '=', 'backfill'),
+        ])
+        self.assertGreaterEqual(after_backfill, 1,
+            "At least one source='backfill' precedent should exist post-bootstrap")
+
+    def test_bootstrap_step_idempotent(self):
+        self._seed_partial_reconciles([411.00])
+        self._wipe_precedents()
+
+        wizard = self.env['fusion.migration.wizard'].create({})
+        result1 = wizard._bank_rec_bootstrap_step()
+        created_first_run = result1['precedents_created']
+        self.assertGreaterEqual(created_first_run, 1)
+
+        result2 = wizard._bank_rec_bootstrap_step()
+        self.assertEqual(result2['precedents_created'], 0,
+            "Second bootstrap should create zero precedents (idempotent)")
+        self.assertGreaterEqual(result2['precedents_skipped'], created_first_run,
+            "Second bootstrap should skip at least what the first one created")
+
+    def test_bootstrap_refreshes_mv_without_error(self):
+        """The bootstrap call must not raise even when there's nothing to do."""
+        wizard = self.env['fusion.migration.wizard'].create({})
+        try:
+            result = wizard._bank_rec_bootstrap_step()
+        except Exception as e:  # noqa: BLE001
+            self.fail(f"Bootstrap raised: {e}")
+        self.assertIn('mv_refreshed', result)
+        self.assertIn('patterns_refreshed', result)

fusion_accounting_bank_rec/tests/test_mv_unreconciled.py

@@ -0,0 +1,82 @@
+"""Smoke tests for the fusion_unreconciled_bank_line_mv materialized view.
+
+Notes on transactional semantics:
+    - REFRESH MATERIALIZED VIEW (non-CONCURRENTLY) IS transactional and runs
+      inside the current transaction. Postgres always shows a transaction
+      its own (uncommitted) writes, so an INSERT followed by a REFRESH in
+      the same transaction picks up the new row — no `cr.commit()` needed.
+    - Odoo's TransactionCase forbids cr.commit() anyway (it would break the
+      per-test savepoint rollback). We rely on rollback to clean up both
+      the test fixtures and the MV-table mutations from the refresh.
+    - REFRESH MATERIALIZED VIEW CONCURRENTLY must run OUTSIDE a transaction
+      block; we always pass concurrently=False from tests. The production
+      cron path (Task 25) will open a dedicated autocommit cursor for the
+      concurrent refresh.
+"""
+
+from odoo.tests.common import TransactionCase, tagged
+from . import _factories as f
+
+
+@tagged('post_install', '-at_install')
+class TestUnreconciledBankLineMV(TransactionCase):
+
+    def setUp(self):
+        super().setUp()
+        self.partner = self.env['res.partner'].create({
+            'name': 'MV Test Partner',
+        })
+        # Refresh once at the start so the MV reflects the current snapshot
+        # (including any rows inserted earlier in this savepoint chain).
+        self.env['fusion.unreconciled.bank.line.mv']._refresh(
+            concurrently=False)
+
+    def test_mv_exists_and_is_queryable(self):
+        # Smoke: the model can be searched without error.
+        rows = self.env['fusion.unreconciled.bank.line.mv'].search(
+            [], limit=10)
+        self.assertIsNotNone(rows)
+
+    def test_mv_includes_unreconciled_line(self):
+        bank_line = f.make_bank_line(
+            self.env, amount=999.99, partner=self.partner)
+        self.env['fusion.unreconciled.bank.line.mv']._refresh(
+            concurrently=False)
+        mv_row = self.env['fusion.unreconciled.bank.line.mv'].search([
+            ('id', '=', bank_line.id),
+        ])
+        self.assertTrue(
+            mv_row,
+            "MV should contain freshly-inserted unreconciled line")
+        self.assertAlmostEqual(mv_row.amount, 999.99, places=2)
+        # No suggestion yet -> band 'none', confidence 0.
+        self.assertEqual(mv_row.confidence_band, 'none')
+        self.assertEqual(mv_row.attachment_count, 0)
+
+    def test_mv_excludes_reconciled_line(self):
+        bank_line, recv_lines = f.make_reconcileable_pair(
+            self.env, amount=100.00, partner=self.partner)
+        self.env['fusion.reconcile.engine'].reconcile_one(
+            bank_line, against_lines=recv_lines)
+        self.env['fusion.unreconciled.bank.line.mv']._refresh(
+            concurrently=False)
+        mv_row = self.env['fusion.unreconciled.bank.line.mv'].search([
+            ('id', '=', bank_line.id),
+        ])
+        self.assertFalse(
+            mv_row, "Reconciled line should be excluded from MV")
+
+    def test_mv_confidence_band_high_for_high_conf_suggestion(self):
+        bank_line = f.make_bank_line(
+            self.env, amount=500.00, partner=self.partner)
+        f.make_suggestion(
+            self.env, statement_line=bank_line, confidence=0.92)
+        self.env['fusion.unreconciled.bank.line.mv']._refresh(
+            concurrently=False)
+        mv_row = self.env['fusion.unreconciled.bank.line.mv'].search([
+            ('id', '=', bank_line.id),
+        ])
+        self.assertTrue(mv_row, "MV row should exist for suggestion line")
+        # 0.92 falls in the 'high' band per the SQL CASE (>= 0.85).
+        self.assertEqual(mv_row.confidence_band, 'high')
+        self.assertAlmostEqual(mv_row.top_confidence, 0.92, places=2)