feat(fusion_accounting_assets): 2 cron jobs (depreciation post + anomaly scan)

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/PHASE_3_PLAN.md

@@ -0,0 +1,165 @@
+# Phase 3 — Fusion Accounting Assets Implementation Plan
+
+**Module:** `fusion_accounting_assets`
+**Branch:** `fusion_accounting/phase-3-assets`
+**Pre-phase tag:** `fusion_accounting/pre-phase-3`
+**Estimated tasks:** ~50
+**Reference:** `/Users/gurpreet/Github/RePackaged-Odoo/accounting/account_asset/` (~2258 LOC Python)
+
+## Goal
+
+Replace Odoo Enterprise's `account_asset` module — asset management with depreciation schedules, disposal, partial sale, and reporting. CORE scope: 3 depreciation methods (straight-line, declining balance, units of production), full asset lifecycle, depreciation board, disposal/sale wizards. AI augmentation: utilization anomaly detection + AI-suggested useful life from invoice context. Coexists with Enterprise.
+
+## Architecture (HYBRID engine, Phase 1+2 pattern)
+
+```
+fusion.asset.engine (AbstractModel)         ← shared primitives
+├── compute_depreciation_schedule(asset, recompute=False)
+├── post_depreciation_entry(asset, period)
+├── dispose_asset(asset, *, sale_amount, sale_date, sale_partner=None)
+├── partial_sale(asset, *, sold_amount, sold_qty, sale_date)
+├── pause_asset(asset, pause_date)
+├── resume_asset(asset, resume_date)
+└── reverse_disposal(asset)
+
+services/                                    ← pure-Python
+├── depreciation_methods.py  → straight_line, declining_balance, units_of_production
+├── prorate.py               → first/last period prorating (calendar/365/etc.)
+├── salvage_value.py         → end-of-life value math
+├── anomaly_detection.py     → utilization variance vs expected
+├── useful_life_predictor.py → LLM-suggested useful life from invoice description
+└── useful_life_prompt.py    → provider-agnostic LLM prompt
+
+models/
+├── fusion_asset.py                  → main fusion.asset model
+├── fusion_asset_depreciation_line.py → depreciation board lines
+├── fusion_asset_category.py          → categories with default settings
+├── fusion_asset_disposal.py          → disposal records
+├── fusion_asset_anomaly.py           → flagged utilization issues
+├── fusion_asset_engine.py            → AbstractModel orchestrator
+└── account_move.py                   → inherit (link to asset, generate from invoice)
+
+controllers/assets_controller.py            ← 8 JSON-RPC endpoints
+├── /fusion/assets/list                      → paginated asset list with filters
+├── /fusion/assets/get_detail                → single asset with full schedule
+├── /fusion/assets/compute_schedule          → recompute depreciation board
+├── /fusion/assets/post_depreciation         → run periodic depreciation cron
+├── /fusion/assets/dispose                   → dispose an asset
+├── /fusion/assets/get_anomalies             → list flagged variances
+├── /fusion/assets/suggest_useful_life       → AI suggest useful life
+└── /fusion/assets/get_partner_history       → asset-related partner history
+
+static/src/
+├── scss/                          ← asset-specific design tokens
+├── services/assets_service.js     ← reactive state + RPC wrappers
+├── views/asset_dashboard/         ← top-level OWL controller
+└── components/                    ← asset_card, depreciation_board, disposal_dialog,
+                                     ai_useful_life_panel, anomaly_strip
+```
+
+## Coexistence
+
+`group_fusion_show_when_enterprise_absent` from `fusion_accounting_core`. Asset menu only visible when `account_asset` NOT installed. Engine + AI tools always available.
+
+## Tasks (50 total)
+
+### Group 1: Foundation (1-2)
+1. Safety net (DONE)
+2. Plan doc + module skeleton
+
+### Group 2: Pure-Python services TDD (3-7)
+3. `services/depreciation_methods.py` — straight_line + declining_balance + units_of_production (TDD)
+4. `services/prorate.py` — first/last period prorating
+5. `services/salvage_value.py` — end-of-life math
+6. `services/anomaly_detection.py` — utilization variance
+7. `services/useful_life_predictor.py` + `useful_life_prompt.py` — LLM integration
+
+### Group 3: Persisted models (8-13)
+8. `models/fusion_asset.py` — main asset model with state machine
+9. `models/fusion_asset_depreciation_line.py` — depreciation board lines
+10. `models/fusion_asset_category.py` — categories with defaults
+11. `models/fusion_asset_disposal.py` — disposal records
+12. `models/fusion_asset_anomaly.py` — flagged anomalies
+13. `models/account_move.py` (inherit) — link asset to invoice
+
+### Group 4: Engine (14-15)
+14. `models/fusion_asset_engine.py` — 7-method API
+15. Engine integration tests (compute_schedule + post_depreciation + dispose end-to-end)
+
+### Group 5: Backend wiring (16-19)
+16. JSON-RPC controller (8 endpoints)
+17. AssetsAdapter wiring `_via_fusion` paths
+18. 5 new AI tools
+19. Cron — daily depreciation post + monthly anomaly scan
+
+### Group 6: Tests + perf (20-23)
+20. Property-based tests (Hypothesis: schedule sums == cost - salvage)
+21. Integration tests — straight-line + declining-balance + units-of-production
+22. Materialized view for asset book values (perf)
+23. Performance benchmarks
+
+### Group 7: Frontend OWL (24-31)
+24. SCSS tokens + main asset stylesheet (light + dark)
+25. `assets_service.js` (reactive state + RPC wrappers)
+26. `asset_dashboard` (top-level kanban + summary)
+27. `asset_card` (one asset summary card)
+28. `asset_detail_panel` (right-side: schedule, history, AI suggestions)
+29. `depreciation_board` (table view of schedule with edit chevrons)
+30. `disposal_dialog` (sale/scrap wizard)
+31. Fusion-only: `ai_useful_life_panel` + `anomaly_strip`
+
+### Group 8: Wizards (32-35)
+32. Asset creation wizard (from invoice line)
+33. Disposal wizard (sale, scrap, donation)
+34. Partial sale wizard
+35. Period picker for depreciation runs
+
+### Group 9: Migration + coexistence (36-39)
+36. Migration wizard inheritance — backfill from account.asset rows
+37. Audit report PDF (per-company asset count, total NBV, etc.)
+38. Menu + window action with coexistence group filter
+39. Coexistence test
+
+### Group 10: Final tests + polish (40-50)
+40. 5 OWL tour tests
+41. Performance benchmarks (P95: schedule compute < 500ms, board render < 200ms)
+42. Optimize if benchmarks fail (conditional)
+43. Local LLM compat test for useful_life_predictor
+44. Update meta-module manifest
+45. CLAUDE.md, UPGRADE_NOTES.md, README.md
+46. End-to-end smoke + tag phase-3-complete + push
+47-50. Reserved for inherited features: account_move integration, draft journal entries, post-on-confirm flow, fiscal-year-aware proration
+
+## Performance Targets (P95)
+
+- `compute_schedule` (10-year asset): <500ms
+- `post_depreciation_entry`: <200ms
+- `dispose_asset`: <300ms
+- Controller `list`: <300ms
+- Controller `get_detail`: <500ms
+
+## V19 Conventions (carried from Phase 1+2)
+
+- `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`
+- `models.Constraint` for unique-keys
+- `env.flush_all()` before MV REFRESH
+- REFRESH MATERIALIZED VIEW CONCURRENTLY needs autocommit cursor
+
+## Test Targets
+
+Match Phase 1+2 test pyramid:
+- Unit (pure-Python services)
+- Integration (engine end-to-end)
+- Property-based (Hypothesis: schedule total invariants)
+- Controller (HttpCase JSON-RPC)
+- MV correctness
+- Performance benchmarks (tagged 'benchmark')
+- OWL tours (tagged 'tour')
+- Local LLM smoke (tagged 'local_llm')
+
+Phase 1+2 final: 287 tests. Phase 3 target: ~140-180 additional → ~430-470 total.

fusion_accounting/__manifest__.py

@@ -1,6 +1,6 @@
 {
     'name': 'Fusion Accounting',
-    'version': '19.0.1.0.1',
+    '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).',
@@ -14,9 +14,9 @@ Currently installs:
 - 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_reports   (Phase 2)
 - fusion_accounting_dashboard (Phase 3)
 - fusion_accounting_followup  (Phase 5)
 - fusion_accounting_assets    (Phase 6)
@@ -34,6 +34,7 @@ Built by Nexa Systems Inc.
         'fusion_accounting_ai',
         'fusion_accounting_migration',
         'fusion_accounting_bank_rec',
+        'fusion_accounting_reports',
     ],
     'data': [],
     'installable': True,

fusion_accounting_ai/services/data_adapters/assets.py

@@ -1,42 +1,98 @@
-"""Assets data adapter."""
+"""Assets data adapter — routes asset queries through fusion engine if installed."""
 
 from .base import DataAdapter
 from ._registry import register_adapter
 
 
 class AssetsAdapter(DataAdapter):
-    FUSION_MODEL = 'fusion.asset'
+    FUSION_MODEL = 'fusion.asset.engine'
     ENTERPRISE_MODULE = 'account_asset'
 
-    def list_assets(self, state=None):
-        return self._dispatch('list_assets', state=state)
+    # ============================================================
+    # list_assets
+    # ============================================================
 
-    def list_assets_via_fusion(self, state=None):
-        return self._read_fusion('fusion.asset', state=state)
+    def list_assets(self, state=None, limit=50, company_id=None):
+        return self._dispatch(
+            'list_assets', state=state, limit=limit, company_id=company_id,
+        )
 
-    def list_assets_via_enterprise(self, state=None):
-        return self._read_fusion('account.asset', state=state)
+    def list_assets_via_fusion(self, **kwargs):
+        if 'fusion.asset.engine' not in self.env.registry:
+            return {'assets': [], 'count': 0, 'total': 0}
+        Asset = self.env['fusion.asset'].sudo()
+        domain = [('company_id', '=', kwargs.get('company_id') or self.env.company.id)]
+        if kwargs.get('state'):
+            domain.append(('state', '=', kwargs['state']))
+        total = Asset.search_count(domain)
+        assets = Asset.search(
+            domain, limit=int(kwargs.get('limit', 50)),
+            order='acquisition_date desc',
+        )
+        return {
+            'count': len(assets), 'total': total,
+            'assets': [{
+                'id': a.id, 'name': a.name, 'state': a.state,
+                'cost': a.cost, 'book_value': a.book_value,
+                'method': a.method,
+                'category_name': a.category_id.name if a.category_id else None,
+            } for a in assets],
+        }
 
-    def list_assets_via_community(self, state=None):
-        # No assets feature in pure Community — return empty list with a hint.
-        return []
+    def list_assets_via_enterprise(self, **kwargs):
+        return {
+            'assets': [], 'count': 0, 'total': 0,
+            'error': 'Enterprise account_asset must be queried from Enterprise UI',
+        }
 
-    def _read_fusion(self, model_name, state=None):
-        """Shared shape between fusion and enterprise (both use account.asset-like API)."""
-        Model = self.env[model_name].sudo()
-        domain = []
-        if state:
-            domain.append(('state', '=', state))
-        records = Model.search(domain, limit=200)
-        out = []
-        for r in records:
-            out.append({
-                'id': r.id,
-                'name': getattr(r, 'name', None),
-                'state': getattr(r, 'state', None),
-                'value': getattr(r, 'original_value', None) or getattr(r, 'acquisition_cost', None),
-            })
-        return out
+    def list_assets_via_community(self, **kwargs):
+        return {
+            'assets': [], 'count': 0, 'total': 0,
+            'error': 'No assets engine in pure Community',
+        }
+
+    # ============================================================
+    # suggest_useful_life
+    # ============================================================
+
+    def suggest_useful_life(self, description, amount=None, partner_name=None):
+        return self._dispatch(
+            'suggest_useful_life',
+            description=description, amount=amount, partner_name=partner_name,
+        )
+
+    def suggest_useful_life_via_fusion(self, **kwargs):
+        if 'fusion.asset.engine' not in self.env.registry:
+            return {'error': 'fusion_accounting_assets not installed'}
+        from odoo.addons.fusion_accounting_assets.services.useful_life_predictor import (
+            predict_useful_life,
+        )
+        return predict_useful_life(self.env, **kwargs)
+
+    def suggest_useful_life_via_enterprise(self, **kwargs):
+        return {'error': 'AI useful-life suggestion is fusion-only'}
+
+    def suggest_useful_life_via_community(self, **kwargs):
+        return {'error': 'AI useful-life suggestion is fusion-only'}
+
+    # ============================================================
+    # dispose_asset
+    # ============================================================
+
+    def dispose_asset(self, asset_id, **kwargs):
+        return self._dispatch('dispose_asset', asset_id=asset_id, **kwargs)
+
+    def dispose_asset_via_fusion(self, asset_id, **kwargs):
+        if 'fusion.asset.engine' not in self.env.registry:
+            return {'error': 'fusion_accounting_assets not installed'}
+        asset = self.env['fusion.asset'].sudo().browse(int(asset_id))
+        return self.env['fusion.asset.engine'].sudo().dispose_asset(asset, **kwargs)
+
+    def dispose_asset_via_enterprise(self, asset_id, **kwargs):
+        return {'error': 'Enterprise asset disposal must use Enterprise UI'}
+
+    def dispose_asset_via_community(self, asset_id, **kwargs):
+        return {'error': 'Community has no asset disposal flow'}
 
 
 register_adapter('assets', AssetsAdapter)

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/tools/__init__.py

@@ -9,11 +9,14 @@ 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
+from .asset_management import TOOLS as ASSET_MANAGEMENT_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,
+    ASSET_MANAGEMENT_TOOLS,
 ]:
     TOOL_DISPATCH.update(tools_dict)

fusion_accounting_ai/services/tools/asset_management.py

@@ -0,0 +1,77 @@
+"""Fusion-engine-routed AI tools for asset management."""
+
+import logging
+
+_logger = logging.getLogger(__name__)
+
+
+def fusion_list_assets(env, params):
+    if 'fusion.asset.engine' not in env.registry:
+        return {'error': 'fusion_accounting_assets not installed'}
+    from ..data_adapters import get_adapter
+    adapter = get_adapter(env, 'assets')
+    return adapter.list_assets(
+        state=params.get('state'),
+        limit=int(params.get('limit', 50)),
+        company_id=int(params['company_id']) if params.get('company_id') else env.company.id,
+    )
+
+
+def fusion_get_asset_detail(env, params):
+    if 'fusion.asset.engine' not in env.registry:
+        return {'error': 'fusion_accounting_assets not installed'}
+    Asset = env['fusion.asset']
+    asset = Asset.browse(int(params['asset_id']))
+    if not asset.exists():
+        return {'error': 'Asset not found'}
+    return {
+        'asset': {
+            'id': asset.id, 'name': asset.name, 'state': asset.state,
+            'cost': asset.cost, 'book_value': asset.book_value,
+            'total_depreciated': asset.total_depreciated,
+            'method': asset.method, 'useful_life_years': asset.useful_life_years,
+        },
+        'depreciation_count': len(asset.depreciation_line_ids),
+    }
+
+
+def fusion_compute_asset_schedule(env, params):
+    if 'fusion.asset.engine' not in env.registry:
+        return {'error': 'fusion_accounting_assets not installed'}
+    asset = env['fusion.asset'].browse(int(params['asset_id']))
+    return env['fusion.asset.engine'].compute_depreciation_schedule(
+        asset, recompute=bool(params.get('recompute', False)),
+    )
+
+
+def fusion_dispose_asset(env, params):
+    if 'fusion.asset.engine' not in env.registry:
+        return {'error': 'fusion_accounting_assets not installed'}
+    from ..data_adapters import get_adapter
+    adapter = get_adapter(env, 'assets')
+    return adapter.dispose_asset(
+        asset_id=int(params['asset_id']),
+        sale_amount=float(params.get('sale_amount', 0)),
+        disposal_type=params.get('disposal_type', 'sale'),
+    )
+
+
+def fusion_suggest_asset_useful_life(env, params):
+    if 'fusion.asset.engine' not in env.registry:
+        return {'error': 'fusion_accounting_assets not installed'}
+    from ..data_adapters import get_adapter
+    adapter = get_adapter(env, 'assets')
+    return adapter.suggest_useful_life(
+        description=params.get('description', ''),
+        amount=float(params['amount']) if params.get('amount') else None,
+        partner_name=params.get('partner_name'),
+    )
+
+
+TOOLS = {
+    'fusion_list_assets': fusion_list_assets,
+    'fusion_get_asset_detail': fusion_get_asset_detail,
+    'fusion_compute_asset_schedule': fusion_compute_asset_schedule,
+    'fusion_dispose_asset': fusion_dispose_asset,
+    'fusion_suggest_asset_useful_life': fusion_suggest_asset_useful_life,
+}

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_assets/__init__.py

@@ -0,0 +1,3 @@
+from . import models
+from . import services
+from . import controllers

fusion_accounting_assets/__manifest__.py

@@ -0,0 +1,46 @@
+{
+    'name': 'Fusion Accounting Assets',
+    'version': '19.0.1.0.17',
+    'category': 'Accounting/Accounting',
+    'summary': 'AI-augmented asset management with depreciation schedules.',
+    'description': """
+Fusion Accounting Assets
+========================
+
+A Fusion-native replacement for Odoo Enterprise's account_asset module.
+
+CORE scope (Phase 3):
+- 3 depreciation methods: straight-line, declining balance, units of production
+- Asset lifecycle: draft -> running -> paused -> disposed
+- Depreciation board with editable schedule
+- Disposal (sale, scrap, donation) + partial sale wizards
+- Daily cron for posting periodic depreciation
+
+AI augmentation:
+- Anomaly detection on utilization vs expected
+- AI-suggested useful life from invoice context (LLM)
+
+Coexists with Enterprise: when account_asset is installed, the Fusion
+menu hides; the engine + AI tools remain available for the chat.
+""",
+    'author': 'Fusion Accounting',
+    'license': 'LGPL-3',
+    'depends': [
+        'fusion_accounting_core',
+        'fusion_accounting_ai',
+        'account',
+        'mail',
+    ],
+    'data': [
+        'security/ir.model.access.csv',
+        'data/cron.xml',
+    ],
+    'assets': {
+        'web.assets_backend': [
+        ],
+    },
+    'installable': True,
+    'auto_install': False,
+    'application': False,
+    'icon': '/fusion_accounting_assets/static/description/icon.png',
+}

fusion_accounting_assets/controllers/__init__.py

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

fusion_accounting_assets/controllers/assets_controller.py

@@ -0,0 +1,175 @@
+"""HTTP controller: 8 JSON-RPC endpoints for the OWL asset dashboard.
+
+All endpoints route through fusion.asset.engine. V19 type='jsonrpc'.
+"""
+
+import logging
+from datetime import date, datetime
+
+from odoo import _, http
+from odoo.exceptions import ValidationError
+from odoo.http import request
+
+_logger = logging.getLogger(__name__)
+
+
+def _parse_date(value):
+    if isinstance(value, date):
+        return value
+    if not value:
+        return None
+    return datetime.strptime(value, '%Y-%m-%d').date()
+
+
+class FusionAssetsController(http.Controller):
+
+    @http.route('/fusion/assets/list', type='jsonrpc', auth='user')
+    def list_assets(self, state=None, category_id=None, limit=50, offset=0,
+                    company_id=None):
+        company_id = int(company_id) if company_id else request.env.company.id
+        Asset = request.env['fusion.asset'].sudo()
+        domain = [('company_id', '=', company_id)]
+        if state:
+            domain.append(('state', '=', state))
+        if category_id:
+            domain.append(('category_id', '=', int(category_id)))
+        total = Asset.search_count(domain)
+        assets = Asset.search(domain, limit=int(limit), offset=int(offset),
+                              order='acquisition_date desc')
+        return {
+            'count': len(assets),
+            'total': total,
+            'assets': [{
+                'id': a.id, 'name': a.name, 'code': a.code or '',
+                'state': a.state, 'cost': a.cost, 'salvage_value': a.salvage_value,
+                'book_value': a.book_value, 'total_depreciated': a.total_depreciated,
+                'method': a.method, 'useful_life_years': a.useful_life_years,
+                'acquisition_date': str(a.acquisition_date),
+                'in_service_date': str(a.in_service_date) if a.in_service_date else None,
+                'category_id': a.category_id.id if a.category_id else None,
+                'category_name': a.category_id.name if a.category_id else None,
+                'currency_code': a.currency_id.name,
+            } for a in assets],
+        }
+
+    @http.route('/fusion/assets/get_detail', type='jsonrpc', auth='user')
+    def get_detail(self, asset_id):
+        asset = request.env['fusion.asset'].browse(int(asset_id))
+        if not asset.exists():
+            raise ValidationError(_("Asset %s not found") % asset_id)
+        return {
+            'asset': {
+                'id': asset.id, 'name': asset.name, 'code': asset.code or '',
+                'state': asset.state, 'cost': asset.cost,
+                'salvage_value': asset.salvage_value,
+                'book_value': asset.book_value,
+                'total_depreciated': asset.total_depreciated,
+                'method': asset.method,
+                'useful_life_years': asset.useful_life_years,
+                'declining_rate_pct': asset.declining_rate_pct,
+                'total_units_expected': asset.total_units_expected,
+                'units_used_to_date': asset.units_used_to_date,
+                'prorate_convention': asset.prorate_convention,
+                'acquisition_date': str(asset.acquisition_date),
+                'in_service_date': str(asset.in_service_date) if asset.in_service_date else None,
+                'disposed_date': str(asset.disposed_date) if asset.disposed_date else None,
+                'category_id': asset.category_id.id if asset.category_id else None,
+                'category_name': asset.category_id.name if asset.category_id else None,
+                'currency_id': asset.currency_id.id,
+                'currency_code': asset.currency_id.name,
+            },
+            'depreciation_lines': [{
+                'id': l.id, 'period_index': l.period_index,
+                'scheduled_date': str(l.scheduled_date),
+                'amount': l.amount, 'accumulated': l.accumulated,
+                'book_value_at_end': l.book_value_at_end,
+                'is_posted': l.is_posted,
+                'posted_date': str(l.posted_date) if l.posted_date else None,
+            } for l in asset.depreciation_line_ids.sorted('period_index')],
+            'anomalies': [{
+                'id': a.id, 'anomaly_type': a.anomaly_type,
+                'severity': a.severity, 'detail': a.detail or '',
+                'state': a.state,
+            } for a in request.env['fusion.asset.anomaly'].search([
+                ('asset_id', '=', asset.id), ('state', 'in', ('new', 'acknowledged'))
+            ])],
+        }
+
+    @http.route('/fusion/assets/compute_schedule', type='jsonrpc', auth='user')
+    def compute_schedule(self, asset_id, recompute=False):
+        asset = request.env['fusion.asset'].sudo().browse(int(asset_id))
+        engine = request.env['fusion.asset.engine'].sudo()
+        return engine.compute_depreciation_schedule(asset, recompute=bool(recompute))
+
+    @http.route('/fusion/assets/post_depreciation', type='jsonrpc', auth='user')
+    def post_depreciation(self, asset_id, period_date=None):
+        asset = request.env['fusion.asset'].sudo().browse(int(asset_id))
+        engine = request.env['fusion.asset.engine'].sudo()
+        return engine.post_depreciation_entry(asset, period_date=_parse_date(period_date))
+
+    @http.route('/fusion/assets/dispose', type='jsonrpc', auth='user')
+    def dispose(self, asset_id, sale_amount=0, sale_date=None,
+                sale_partner_id=None, disposal_type='sale'):
+        asset = request.env['fusion.asset'].sudo().browse(int(asset_id))
+        engine = request.env['fusion.asset.engine'].sudo()
+        partner = None
+        if sale_partner_id:
+            partner = request.env['res.partner'].sudo().browse(int(sale_partner_id))
+        return engine.dispose_asset(
+            asset, sale_amount=float(sale_amount),
+            sale_date=_parse_date(sale_date),
+            sale_partner=partner, disposal_type=disposal_type,
+        )
+
+    @http.route('/fusion/assets/get_anomalies', type='jsonrpc', auth='user')
+    def get_anomalies(self, asset_id=None, severity=None, state='new', limit=50,
+                      company_id=None):
+        company_id = int(company_id) if company_id else request.env.company.id
+        Anomaly = request.env['fusion.asset.anomaly'].sudo()
+        domain = [('company_id', '=', company_id)]
+        if asset_id:
+            domain.append(('asset_id', '=', int(asset_id)))
+        if severity:
+            domain.append(('severity', '=', severity))
+        if state:
+            domain.append(('state', '=', state))
+        anomalies = Anomaly.search(domain, limit=int(limit), order='detected_at desc')
+        return {
+            'count': len(anomalies),
+            'anomalies': [{
+                'id': a.id, 'asset_id': a.asset_id.id, 'asset_name': a.asset_id.name,
+                'anomaly_type': a.anomaly_type, 'severity': a.severity,
+                'expected': a.expected, 'actual': a.actual,
+                'variance_pct': a.variance_pct, 'detail': a.detail or '',
+                'state': a.state,
+                'detected_at': str(a.detected_at),
+            } for a in anomalies],
+        }
+
+    @http.route('/fusion/assets/suggest_useful_life', type='jsonrpc', auth='user')
+    def suggest_useful_life(self, description, amount=None, partner_name=None):
+        from odoo.addons.fusion_accounting_assets.services.useful_life_predictor import (
+            predict_useful_life,
+        )
+        return predict_useful_life(
+            request.env, description=description,
+            amount=float(amount) if amount is not None else None,
+            partner_name=partner_name,
+        )
+
+    @http.route('/fusion/assets/get_partner_history', type='jsonrpc', auth='user')
+    def get_partner_history(self, partner_id, limit=20):
+        Asset = request.env['fusion.asset'].sudo()
+        assets = Asset.search([
+            ('source_invoice_line_id.partner_id', '=', int(partner_id)),
+        ], limit=int(limit), order='acquisition_date desc')
+        return {
+            'partner_id': int(partner_id),
+            'count': len(assets),
+            'assets': [{
+                'id': a.id, 'name': a.name,
+                'cost': a.cost, 'book_value': a.book_value,
+                'state': a.state,
+                'acquisition_date': str(a.acquisition_date),
+            } for a in assets],
+        }

fusion_accounting_assets/data/cron.xml

@@ -0,0 +1,24 @@
+<?xml version="1.0" encoding="utf-8"?>
+<odoo noupdate="1">
+
+    <record id="cron_fusion_assets_post_depreciation" model="ir.cron">
+        <field name="name">Fusion Assets — Post Due Depreciation</field>
+        <field name="model_id" ref="model_fusion_assets_cron"/>
+        <field name="state">code</field>
+        <field name="code">model._cron_post_due_depreciation()</field>
+        <field name="interval_number">1</field>
+        <field name="interval_type">days</field>
+        <field name="active" eval="True"/>
+    </record>
+
+    <record id="cron_fusion_assets_anomaly_scan" model="ir.cron">
+        <field name="name">Fusion Assets — Monthly Anomaly Scan</field>
+        <field name="model_id" ref="model_fusion_assets_cron"/>
+        <field name="state">code</field>
+        <field name="code">model._cron_anomaly_scan()</field>
+        <field name="interval_number">30</field>
+        <field name="interval_type">days</field>
+        <field name="active" eval="True"/>
+    </record>
+
+</odoo>

fusion_accounting_assets/models/__init__.py

@@ -0,0 +1,8 @@
+from . import fusion_asset_category
+from . import fusion_asset
+from . import fusion_asset_depreciation_line
+from . import fusion_asset_disposal
+from . import fusion_asset_anomaly
+from . import account_move
+from . import fusion_asset_engine
+from . import fusion_assets_cron

fusion_accounting_assets/models/account_move.py

@@ -0,0 +1,34 @@
+"""Inherit account.move.line to link to fusion.asset records.
+
+Lets us trace assets back to their source invoice line.
+"""
+
+from odoo import fields, models
+
+
+class AccountMoveLine(models.Model):
+    _inherit = "account.move.line"
+
+    fusion_asset_id = fields.Many2one(
+        'fusion.asset', string='Created Asset',
+        copy=False, ondelete='set null',
+        help="Fusion asset record created from this invoice line.",
+    )
+
+    fusion_asset_count = fields.Integer(compute='_compute_fusion_asset_count')
+
+    def _compute_fusion_asset_count(self):
+        for line in self:
+            line.fusion_asset_count = 1 if line.fusion_asset_id else 0
+
+    def action_open_fusion_asset(self):
+        self.ensure_one()
+        if not self.fusion_asset_id:
+            return
+        return {
+            'type': 'ir.actions.act_window',
+            'res_model': 'fusion.asset',
+            'res_id': self.fusion_asset_id.id,
+            'view_mode': 'form',
+            'target': 'current',
+        }

fusion_accounting_assets/models/fusion_asset.py

@@ -0,0 +1,164 @@
+"""Fusion Asset model.
+
+Lifecycle: draft -> running -> (paused -> running)* -> disposed.
+- draft: created, not yet running depreciation
+- running: depreciation board active, periodic posts happen
+- paused: depreciation suspended (e.g. asset out for repair)
+- disposed: sold/scrapped/donated; no further depreciation
+"""
+
+import logging
+
+from odoo import _, api, fields, models
+from odoo.exceptions import ValidationError
+
+_logger = logging.getLogger(__name__)
+
+
+METHOD_SELECTION = [
+    ('straight_line', 'Straight Line'),
+    ('declining_balance', 'Declining Balance'),
+    ('units_of_production', 'Units of Production'),
+]
+
+PRORATE_SELECTION = [
+    ('full_month', 'Full Month'),
+    ('days_365', 'Days / 365'),
+    ('days_period', 'Days in Period'),
+]
+
+STATE_SELECTION = [
+    ('draft', 'Draft'),
+    ('running', 'Running'),
+    ('paused', 'Paused'),
+    ('disposed', 'Disposed'),
+]
+
+
+class FusionAsset(models.Model):
+    _name = "fusion.asset"
+    _description = "Fusion Fixed Asset"
+    _order = "acquisition_date desc, id desc"
+    _inherit = ['mail.thread', 'mail.activity.mixin']
+
+    name = fields.Char(required=True, tracking=True)
+    code = fields.Char(help="Internal asset code (e.g. tag number).")
+    company_id = fields.Many2one(
+        'res.company', required=True,
+        default=lambda self: self.env.company,
+    )
+    category_id = fields.Many2one('fusion.asset.category', tracking=True)
+    state = fields.Selection(
+        STATE_SELECTION, default='draft', required=True, tracking=True,
+    )
+
+    cost = fields.Monetary(
+        required=True, tracking=True,
+        help="Original acquisition cost.",
+    )
+    salvage_value = fields.Monetary(
+        default=0.0, tracking=True,
+        help="Estimated end-of-life value.",
+    )
+    acquisition_date = fields.Date(
+        required=True, default=fields.Date.today, tracking=True,
+    )
+    in_service_date = fields.Date(
+        tracking=True,
+        help="Date depreciation actually begins.",
+    )
+    disposed_date = fields.Date(readonly=True, tracking=True)
+    currency_id = fields.Many2one(
+        'res.currency', required=True,
+        default=lambda self: self.env.company.currency_id,
+    )
+
+    method = fields.Selection(
+        METHOD_SELECTION, required=True, default='straight_line', tracking=True,
+    )
+    useful_life_years = fields.Integer(
+        default=5, tracking=True,
+        help="For straight_line / declining_balance.",
+    )
+    declining_rate_pct = fields.Float(
+        default=20.0,
+        help="For declining_balance method, e.g. 20.0 = 20%/year.",
+    )
+    total_units_expected = fields.Float(
+        help="For units_of_production method.",
+    )
+    units_used_to_date = fields.Float(
+        default=0.0,
+        help="For units_of_production: track usage.",
+    )
+    prorate_convention = fields.Selection(
+        PRORATE_SELECTION, default='days_period', required=True,
+    )
+
+    source_invoice_line_id = fields.Many2one(
+        'account.move.line', string='Source Invoice Line',
+        help="The invoice line that originated this asset.",
+    )
+    parent_id = fields.Many2one(
+        'fusion.asset', help='For partial-sale child assets.',
+    )
+
+    depreciation_line_ids = fields.One2many(
+        'fusion.asset.depreciation.line', 'asset_id',
+        string='Depreciation Lines',
+    )
+    book_value = fields.Monetary(compute='_compute_book_value', store=True)
+    total_depreciated = fields.Monetary(compute='_compute_book_value', store=True)
+    last_posted_date = fields.Date(compute='_compute_last_posted_date', store=True)
+
+    @api.depends('cost', 'depreciation_line_ids.amount', 'depreciation_line_ids.is_posted')
+    def _compute_book_value(self):
+        for asset in self:
+            posted = sum(l.amount for l in asset.depreciation_line_ids if l.is_posted)
+            asset.total_depreciated = posted
+            asset.book_value = asset.cost - posted
+
+    @api.depends('depreciation_line_ids.is_posted', 'depreciation_line_ids.scheduled_date')
+    def _compute_last_posted_date(self):
+        for asset in self:
+            posted_dates = [
+                l.scheduled_date for l in asset.depreciation_line_ids if l.is_posted
+            ]
+            asset.last_posted_date = max(posted_dates) if posted_dates else False
+
+    def action_set_running(self):
+        for asset in self:
+            if asset.state != 'draft':
+                raise ValidationError(_("Only draft assets can be set running."))
+            if not asset.in_service_date:
+                asset.in_service_date = fields.Date.today()
+            asset.state = 'running'
+
+    def action_pause(self):
+        for asset in self:
+            if asset.state != 'running':
+                raise ValidationError(_("Only running assets can be paused."))
+            asset.state = 'paused'
+
+    def action_resume(self):
+        for asset in self:
+            if asset.state != 'paused':
+                raise ValidationError(_("Only paused assets can be resumed."))
+            asset.state = 'running'
+
+    def action_set_draft(self):
+        for asset in self:
+            if asset.state not in ('draft', 'paused'):
+                raise ValidationError(
+                    _("Cannot reset to draft from %s.") % asset.state,
+                )
+            asset.state = 'draft'
+
+    _check_cost_positive = models.Constraint(
+        'CHECK(cost >= 0)',
+        'Asset cost must be non-negative.',
+    )
+    _check_salvage_lte_cost = models.Constraint(
+        'CHECK(salvage_value >= 0 AND salvage_value <= cost)',
+        'Salvage value must be between 0 and cost.',
+    )

fusion_accounting_assets/models/fusion_asset_anomaly.py

@@ -0,0 +1,42 @@
+"""Persisted asset anomaly flags from the engine's variance detection."""
+
+from odoo import fields, models
+
+
+SEVERITY = [('low', 'Low'), ('medium', 'Medium'), ('high', 'High')]
+ANOMALY_TYPES = [
+    ('behind_schedule', 'Behind Schedule'),
+    ('ahead_of_schedule', 'Ahead of Schedule'),
+    ('low_utilization', 'Low Utilization'),
+]
+
+
+class FusionAssetAnomaly(models.Model):
+    _name = "fusion.asset.anomaly"
+    _description = "Flagged Asset Anomaly"
+    _order = "detected_at desc, severity desc"
+
+    asset_id = fields.Many2one('fusion.asset', required=True, ondelete='cascade')
+    company_id = fields.Many2one(related='asset_id.company_id', store=True)
+    anomaly_type = fields.Selection(ANOMALY_TYPES, required=True)
+    severity = fields.Selection(SEVERITY, required=True)
+    expected = fields.Float()
+    actual = fields.Float()
+    variance_pct = fields.Float()
+    detail = fields.Text()
+    detected_at = fields.Datetime(default=fields.Datetime.now, required=True)
+    state = fields.Selection([
+        ('new', 'New'),
+        ('acknowledged', 'Acknowledged'),
+        ('resolved', 'Resolved'),
+        ('dismissed', 'Dismissed'),
+    ], default='new', required=True)
+
+    def action_acknowledge(self):
+        self.write({'state': 'acknowledged'})
+
+    def action_dismiss(self):
+        self.write({'state': 'dismissed'})
+
+    def action_resolve(self):
+        self.write({'state': 'resolved'})

fusion_accounting_assets/models/fusion_asset_category.py

@@ -0,0 +1,53 @@
+"""Asset categories with default settings (used as templates)."""
+
+from odoo import api, fields, models
+
+
+class FusionAssetCategory(models.Model):
+    _name = "fusion.asset.category"
+    _description = "Fusion Asset Category"
+    _order = "sequence, name"
+
+    name = fields.Char(required=True, translate=True)
+    sequence = fields.Integer(default=10)
+    company_id = fields.Many2one(
+        'res.company', default=lambda self: self.env.company,
+    )
+
+    method = fields.Selection([
+        ('straight_line', 'Straight Line'),
+        ('declining_balance', 'Declining Balance'),
+        ('units_of_production', 'Units of Production'),
+    ], default='straight_line', required=True)
+    useful_life_years = fields.Integer(default=5)
+    declining_rate_pct = fields.Float(default=20.0)
+    salvage_value_pct = fields.Float(
+        default=0.0,
+        help="% of cost (used for new assets in this category).",
+    )
+    prorate_convention = fields.Selection([
+        ('full_month', 'Full Month'),
+        ('days_365', 'Days / 365'),
+        ('days_period', 'Days in Period'),
+    ], default='days_period', required=True)
+
+    asset_account_id = fields.Many2one(
+        'account.account', string='Asset Account',
+        domain="[('account_type', 'in', ('asset_fixed', 'asset_non_current'))]",
+    )
+    depreciation_account_id = fields.Many2one(
+        'account.account', string='Depreciation Account',
+        domain="[('account_type', '=', 'asset_fixed')]",
+    )
+    expense_account_id = fields.Many2one(
+        'account.account', string='Expense Account',
+        domain="[('account_type', '=', 'expense_depreciation')]",
+    )
+
+    asset_count = fields.Integer(compute='_compute_asset_count')
+
+    def _compute_asset_count(self):
+        for cat in self:
+            cat.asset_count = self.env['fusion.asset'].search_count([
+                ('category_id', '=', cat.id),
+            ])

fusion_accounting_assets/models/fusion_asset_depreciation_line.py

@@ -0,0 +1,42 @@
+"""Per-period depreciation board lines for an asset."""
+
+from odoo import fields, models
+
+
+class FusionAssetDepreciationLine(models.Model):
+    _name = "fusion.asset.depreciation.line"
+    _description = "Asset Depreciation Board Line"
+    _order = "asset_id, scheduled_date"
+
+    asset_id = fields.Many2one('fusion.asset', required=True, ondelete='cascade')
+    company_id = fields.Many2one(related='asset_id.company_id', store=True)
+    currency_id = fields.Many2one(related='asset_id.currency_id', store=True)
+
+    period_index = fields.Integer(required=True)
+    scheduled_date = fields.Date(required=True)
+    amount = fields.Monetary(required=True)
+    accumulated = fields.Monetary()
+    book_value_at_end = fields.Monetary()
+
+    is_posted = fields.Boolean(default=False, copy=False)
+    posted_date = fields.Date(copy=False)
+    move_id = fields.Many2one(
+        'account.move', copy=False,
+        help="Journal entry created when this line was posted.",
+    )
+
+    def action_post(self):
+        """Mark this line as posted (without creating the journal entry yet —
+        engine method post_depreciation_entry handles the actual entry creation)."""
+        for line in self:
+            if line.is_posted:
+                continue
+            line.write({
+                'is_posted': True,
+                'posted_date': fields.Date.today(),
+            })
+
+    _unique_period_per_asset = models.Constraint(
+        'UNIQUE(asset_id, period_index)',
+        'A depreciation line for that period already exists.',
+    )

fusion_accounting_assets/models/fusion_asset_disposal.py

@@ -0,0 +1,56 @@
+"""Asset disposal records (sale, scrap, donation)."""
+
+from odoo import api, fields, models
+
+
+DISPOSAL_TYPES = [
+    ('sale', 'Sale'),
+    ('scrap', 'Scrap'),
+    ('donation', 'Donation'),
+    ('lost', 'Lost / Stolen'),
+]
+
+
+class FusionAssetDisposal(models.Model):
+    _name = "fusion.asset.disposal"
+    _description = "Asset Disposal Record"
+    _order = "disposal_date desc, id desc"
+    _inherit = ['mail.thread']
+
+    asset_id = fields.Many2one(
+        'fusion.asset', required=True, ondelete='restrict', tracking=True,
+    )
+    company_id = fields.Many2one(related='asset_id.company_id', store=True)
+    currency_id = fields.Many2one(related='asset_id.currency_id', store=True)
+
+    disposal_type = fields.Selection(
+        DISPOSAL_TYPES, required=True, default='sale', tracking=True,
+    )
+    disposal_date = fields.Date(
+        required=True, default=fields.Date.today, tracking=True,
+    )
+    sale_amount = fields.Monetary(
+        default=0.0, tracking=True,
+        help="Cash received (for sale disposal type).",
+    )
+    sale_partner_id = fields.Many2one('res.partner', tracking=True)
+
+    book_value_at_disposal = fields.Monetary(
+        readonly=True,
+        help="Asset book value at disposal date.",
+    )
+    gain_loss_amount = fields.Monetary(compute='_compute_gain_loss', store=True)
+    notes = fields.Text()
+
+    move_id = fields.Many2one(
+        'account.move', readonly=True, copy=False,
+        help="Journal entry created for this disposal.",
+    )
+
+    @api.depends('sale_amount', 'book_value_at_disposal', 'disposal_type')
+    def _compute_gain_loss(self):
+        for d in self:
+            if d.disposal_type == 'sale':
+                d.gain_loss_amount = d.sale_amount - d.book_value_at_disposal
+            else:
+                d.gain_loss_amount = -d.book_value_at_disposal

fusion_accounting_assets/models/fusion_asset_engine.py

@@ -0,0 +1,398 @@
+"""The asset engine — orchestrator for all asset depreciation + lifecycle.
+
+7-method public API. No direct ORM writes to fusion.asset.depreciation.line
+or account.move from anywhere else; everything routes through here for
+consistent validation, audit, and side-effect handling.
+"""
+
+import logging
+from datetime import date, timedelta
+
+from odoo import _, api, fields, models
+from odoo.exceptions import ValidationError
+
+from ..services.depreciation_methods import (
+    straight_line,
+    declining_balance,
+    units_of_production,
+)
+
+_logger = logging.getLogger(__name__)
+
+
+class FusionAssetEngine(models.AbstractModel):
+    _name = "fusion.asset.engine"
+    _description = "Fusion Asset Engine"
+
+    # ============================================================
+    # PUBLIC API (7 methods)
+    # ============================================================
+
+    @api.model
+    def compute_depreciation_schedule(self, asset, *, recompute: bool = False) -> dict:
+        """Compute (or re-compute) the depreciation board for an asset.
+
+        If recompute=False and posted lines exist, ONLY un-posted future lines
+        are regenerated. If recompute=True, all unposted lines are wiped and
+        regenerated from scratch using current asset config.
+        """
+        if not asset:
+            raise ValidationError(_("asset is required"))
+        asset.ensure_one()
+
+        self._validate_asset_for_schedule(asset)
+
+        Line = self.env['fusion.asset.depreciation.line'].sudo()
+        if recompute:
+            Line.search([
+                ('asset_id', '=', asset.id),
+                ('is_posted', '=', False),
+            ]).unlink()
+
+        existing_posted = Line.search([
+            ('asset_id', '=', asset.id),
+            ('is_posted', '=', True),
+        ], order='period_index')
+        start_period = max([l.period_index for l in existing_posted], default=-1) + 1
+        accumulated_so_far = sum(l.amount for l in existing_posted)
+
+        steps = self._compute_steps(asset)
+        new_steps = steps[start_period:]
+
+        base_date = asset.in_service_date or asset.acquisition_date
+
+        # Accumulated baseline at the boundary between posted and to-be-created
+        # lines: subtract the accumulated value the algorithm itself reports at
+        # that boundary, then re-add the actually-posted total. This keeps the
+        # board's accumulated column monotonic when picking up mid-life.
+        baseline_offset = 0.0
+        if start_period > 0 and start_period <= len(steps):
+            baseline_offset = steps[start_period - 1].accumulated_depreciation
+
+        line_vals = []
+        for s in new_steps:
+            scheduled_date = self._add_periods(base_date, s.period_index)
+            running_accumulated = round(
+                accumulated_so_far + s.accumulated_depreciation - baseline_offset, 2
+            )
+            line_vals.append({
+                'asset_id': asset.id,
+                'period_index': s.period_index,
+                'scheduled_date': scheduled_date,
+                'amount': s.period_amount,
+                'accumulated': running_accumulated,
+                'book_value_at_end': s.book_value_at_end,
+                'is_posted': False,
+            })
+        if line_vals:
+            Line.create(line_vals)
+
+        return {
+            'asset_id': asset.id,
+            'lines_created': len(line_vals),
+            'total_lines': len(asset.depreciation_line_ids),
+            'method': asset.method,
+        }
+
+    @api.model
+    def post_depreciation_entry(self, asset, *, period_date: date = None) -> dict:
+        """Post the next-due un-posted depreciation line.
+
+        If period_date provided, post all lines whose scheduled_date <= period_date.
+        Otherwise, post the single next un-posted line (the earliest one).
+        """
+        asset.ensure_one()
+        if asset.state != 'running':
+            raise ValidationError(
+                _("Cannot post depreciation for asset in state %s") % asset.state
+            )
+
+        Line = self.env['fusion.asset.depreciation.line'].sudo()
+        domain = [('asset_id', '=', asset.id), ('is_posted', '=', False)]
+        if period_date:
+            domain.append(('scheduled_date', '<=', period_date))
+        unposted = Line.search(domain, order='scheduled_date, period_index')
+        if not unposted:
+            return {'posted_count': 0, 'reason': 'no unposted lines due'}
+
+        if not period_date:
+            unposted = unposted[:1]
+
+        posted_ids = []
+        for line in unposted:
+            self._create_journal_entry(asset, line)
+            line.action_post()
+            posted_ids.append(line.id)
+
+        return {'posted_count': len(posted_ids), 'posted_line_ids': posted_ids}
+
+    @api.model
+    def dispose_asset(self, asset, *, sale_amount: float = 0.0,
+                      sale_date: date = None, sale_partner=None,
+                      disposal_type: str = 'sale') -> dict:
+        """Dispose an asset (sale, scrap, donation, lost)."""
+        asset.ensure_one()
+        if asset.state == 'disposed':
+            raise ValidationError(_("Asset already disposed."))
+        sale_date = sale_date or fields.Date.today()
+
+        Line = self.env['fusion.asset.depreciation.line'].sudo()
+        future_unposted = Line.search([
+            ('asset_id', '=', asset.id),
+            ('is_posted', '=', False),
+            ('scheduled_date', '>', sale_date),
+        ])
+        future_unposted.unlink()
+
+        asset.invalidate_recordset(['book_value', 'total_depreciated'])
+        book_value = asset.book_value
+
+        Disposal = self.env['fusion.asset.disposal'].sudo()
+        partner_id = False
+        if sale_partner:
+            partner_id = sale_partner.id if hasattr(sale_partner, 'id') else sale_partner
+        disposal = Disposal.create({
+            'asset_id': asset.id,
+            'disposal_type': disposal_type,
+            'disposal_date': sale_date,
+            'sale_amount': sale_amount,
+            'sale_partner_id': partner_id,
+            'book_value_at_disposal': book_value,
+        })
+
+        asset.write({
+            'state': 'disposed',
+            'disposed_date': sale_date,
+        })
+
+        return {
+            'asset_id': asset.id,
+            'disposal_id': disposal.id,
+            'gain_loss_amount': disposal.gain_loss_amount,
+            'book_value_at_disposal': book_value,
+        }
+
+    @api.model
+    def partial_sale(self, asset, *, sold_amount: float, sold_qty: float = None,
+                     sale_date: date = None, sale_partner=None) -> dict:
+        """Partially dispose: split asset into two — sold child + remaining parent.
+
+        sold_amount is cash received for the sold portion.
+        sold_qty is the ratio of original cost to attribute to the sold portion (0..1).
+        If sold_qty is None, defaults to sold_amount / cost.
+        """
+        asset.ensure_one()
+        if asset.state == 'disposed':
+            raise ValidationError(_("Cannot partially sell a disposed asset."))
+        if sold_qty is None:
+            sold_qty = sold_amount / asset.cost if asset.cost else 0
+        if not (0 < sold_qty < 1):
+            raise ValidationError(
+                _("sold_qty must be strictly between 0 and 1; got %s") % sold_qty
+            )
+
+        sale_date = sale_date or fields.Date.today()
+
+        Asset = self.env['fusion.asset'].sudo()
+        sold_cost = round(asset.cost * sold_qty, 2)
+        sold_salvage = round(asset.salvage_value * sold_qty, 2)
+        child_vals = {
+            'name': f"{asset.name} (sold portion)",
+            'parent_id': asset.id,
+            'cost': sold_cost,
+            'salvage_value': sold_salvage,
+            'acquisition_date': asset.acquisition_date,
+            'in_service_date': asset.in_service_date,
+            'method': asset.method,
+            'useful_life_years': asset.useful_life_years,
+            'declining_rate_pct': asset.declining_rate_pct,
+            'prorate_convention': asset.prorate_convention,
+            'company_id': asset.company_id.id,
+            'state': 'running',
+        }
+        if asset.category_id:
+            child_vals['category_id'] = asset.category_id.id
+        child = Asset.create(child_vals)
+
+        new_cost = round(asset.cost - sold_cost, 2)
+        new_salvage = round(asset.salvage_value - sold_salvage, 2)
+        asset.write({
+            'cost': new_cost,
+            'salvage_value': new_salvage,
+        })
+        self.compute_depreciation_schedule(asset, recompute=True)
+
+        result = self.dispose_asset(
+            child, sale_amount=sold_amount, sale_date=sale_date,
+            sale_partner=sale_partner, disposal_type='sale',
+        )
+        return {
+            'parent_asset_id': asset.id,
+            'child_asset_id': child.id,
+            'disposal_id': result['disposal_id'],
+            'gain_loss_amount': result['gain_loss_amount'],
+        }
+
+    @api.model
+    def pause_asset(self, asset, pause_date: date = None) -> dict:
+        """Pause depreciation. Wraps asset.action_pause for API symmetry and
+        to log the pause date for downstream auditing."""
+        asset.ensure_one()
+        asset.action_pause()
+        return {
+            'asset_id': asset.id,
+            'pause_date': pause_date or fields.Date.today(),
+            'state': 'paused',
+        }
+
+    @api.model
+    def resume_asset(self, asset, resume_date: date = None) -> dict:
+        """Resume a paused asset."""
+        asset.ensure_one()
+        asset.action_resume()
+        return {
+            'asset_id': asset.id,
+            'resume_date': resume_date or fields.Date.today(),
+            'state': 'running',
+        }
+
+    @api.model
+    def reverse_disposal(self, asset) -> dict:
+        """Reverse a disposal (rare — recovery from accidental sale entry)."""
+        asset.ensure_one()
+        if asset.state != 'disposed':
+            raise ValidationError(_("Asset is not disposed."))
+
+        Disposal = self.env['fusion.asset.disposal'].sudo()
+        last_disposal = Disposal.search(
+            [('asset_id', '=', asset.id)],
+            order='disposal_date desc, id desc', limit=1,
+        )
+        if last_disposal and last_disposal.move_id:
+            try:
+                last_disposal.move_id.button_cancel()
+            except Exception as e:  # noqa: BLE001
+                _logger.warning("Could not cancel disposal move: %s", e)
+        if last_disposal:
+            last_disposal.unlink()
+        asset.write({'state': 'running', 'disposed_date': False})
+        return {'asset_id': asset.id, 'state': 'running'}
+
+    # ============================================================
+    # PRIVATE HELPERS
+    # ============================================================
+
+    def _validate_asset_for_schedule(self, asset):
+        if asset.cost <= 0:
+            raise ValidationError(_("Asset cost must be > 0 to compute schedule."))
+        if asset.method == 'units_of_production' and not asset.total_units_expected:
+            raise ValidationError(_(
+                "Units of Production assets need total_units_expected set."
+            ))
+        if asset.method in ('straight_line', 'declining_balance'):
+            if asset.useful_life_years < 1:
+                raise ValidationError(_("useful_life_years must be >= 1."))
+        if asset.salvage_value > asset.cost:
+            raise ValidationError(_("Salvage value cannot exceed cost."))
+
+    def _compute_steps(self, asset) -> list:
+        """Dispatch to the appropriate depreciation method service."""
+        if asset.method == 'straight_line':
+            return straight_line(
+                cost=asset.cost,
+                salvage_value=asset.salvage_value,
+                n_periods=asset.useful_life_years,
+            )
+        if asset.method == 'declining_balance':
+            return declining_balance(
+                cost=asset.cost,
+                salvage_value=asset.salvage_value,
+                n_periods=asset.useful_life_years,
+                rate=asset.declining_rate_pct / 100.0,
+            )
+        if asset.method == 'units_of_production':
+            # Phase 3 simple: assume even per-period units. Phase 3.5 can read
+            # from a per-period usage table populated by maintenance/IoT data.
+            if asset.useful_life_years:
+                per_period = asset.total_units_expected / asset.useful_life_years
+                periods = asset.useful_life_years
+            else:
+                per_period = asset.total_units_expected
+                periods = 1
+            return units_of_production(
+                cost=asset.cost,
+                salvage_value=asset.salvage_value,
+                total_units_expected=asset.total_units_expected,
+                units_per_period=[per_period] * periods,
+            )
+        return []
+
+    def _add_periods(self, base_date: date, n_periods: int) -> date:
+        """Add (n_periods + 1) yearly increments to base_date and step back one
+        day, giving the period-end date.
+
+        Phase 3.5 can split this into monthly/quarterly variants when the asset
+        carries a sub-annual frequency.
+        """
+        try:
+            return base_date.replace(year=base_date.year + n_periods + 1) - timedelta(days=1)
+        except ValueError:
+            return base_date.replace(
+                year=base_date.year + n_periods + 1, day=28,
+            ) - timedelta(days=1)
+
+    def _create_journal_entry(self, asset, line):
+        """Create the journal entry for a depreciation line.
+
+        Phase 3 keeps this minimal: requires the category to have both
+        depreciation_account_id and expense_account_id wired up. Without that,
+        the line is still posted (is_posted flag) but no move is created.
+        Phase 3.5 will add multi-currency, allocation rules, and analytic tags.
+        """
+        category = asset.category_id
+        if not category or not (category.depreciation_account_id and category.expense_account_id):
+            _logger.debug(
+                "No accounts on category for asset %s; skipping journal entry",
+                asset.id,
+            )
+            return None
+        Move = self.env['account.move'].sudo()
+        journal = self.env['account.journal'].search([
+            ('type', '=', 'general'),
+            ('company_id', '=', asset.company_id.id),
+        ], limit=1)
+        if not journal:
+            _logger.warning(
+                "No general journal for company %s; skipping move creation",
+                asset.company_id.name,
+            )
+            return None
+        try:
+            move = Move.create({
+                'date': line.scheduled_date,
+                'journal_id': journal.id,
+                'ref': f"Depreciation: {asset.name} (P{line.period_index + 1})",
+                'line_ids': [
+                    (0, 0, {
+                        'name': f"Depreciation expense - {asset.name}",
+                        'account_id': category.expense_account_id.id,
+                        'debit': line.amount,
+                        'credit': 0,
+                    }),
+                    (0, 0, {
+                        'name': f"Accumulated depreciation - {asset.name}",
+                        'account_id': category.depreciation_account_id.id,
+                        'debit': 0,
+                        'credit': line.amount,
+                    }),
+                ],
+            })
+            move.action_post()
+            line.write({'move_id': move.id})
+            return move
+        except Exception as e:  # noqa: BLE001
+            _logger.warning(
+                "Failed to create depreciation move for asset %s line %s: %s",
+                asset.id, line.id, e,
+            )
+            return None

fusion_accounting_assets/models/fusion_assets_cron.py

@@ -0,0 +1,85 @@
+"""Cron handlers for fusion_accounting_assets.
+
+- _cron_post_due_depreciation: daily, post due depreciation lines for running assets
+- _cron_anomaly_scan: monthly, scan for schedule variance and create anomaly records
+"""
+
+import logging
+
+from odoo import api, fields, models
+
+from ..services.anomaly_detection import detect_schedule_variance
+
+_logger = logging.getLogger(__name__)
+
+
+class FusionAssetsCron(models.AbstractModel):
+    _name = "fusion.assets.cron"
+    _description = "Fusion Assets Cron Handlers"
+
+    @api.model
+    def _cron_post_due_depreciation(self):
+        """For each running asset, post any due un-posted depreciation lines."""
+        today = fields.Date.today()
+        engine = self.env['fusion.asset.engine']
+        Asset = self.env['fusion.asset']
+        running_assets = Asset.search([('state', '=', 'running')])
+        posted_total = 0
+        for asset in running_assets:
+            try:
+                with self.env.cr.savepoint():
+                    result = engine.post_depreciation_entry(asset, period_date=today)
+                    posted_total += result.get('posted_count', 0)
+            except Exception as e:  # noqa: BLE001
+                _logger.warning("Cron post failed for asset %s: %s", asset.id, e)
+        _logger.info(
+            "Cron: posted depreciation on %d lines across %d running assets",
+            posted_total, len(running_assets),
+        )
+
+    @api.model
+    def _cron_anomaly_scan(self):
+        """For each running asset, compare expected accumulated depreciation
+        vs posted, and persist any variance flags."""
+        Asset = self.env['fusion.asset']
+        Anomaly = self.env['fusion.asset.anomaly']
+        running_assets = Asset.search([('state', '=', 'running')])
+        flagged = 0
+        today = fields.Date.today()
+        for asset in running_assets:
+            try:
+                expected = sum(
+                    l.amount for l in asset.depreciation_line_ids
+                    if l.scheduled_date and l.scheduled_date <= today
+                )
+                actual = asset.total_depreciated
+                anomaly = detect_schedule_variance(
+                    asset_id=asset.id, asset_name=asset.name,
+                    expected_accumulated=expected, actual_accumulated=actual,
+                )
+                if anomaly is None:
+                    continue
+                anomaly_dict = anomaly.to_dict()
+                existing = Anomaly.search([
+                    ('asset_id', '=', asset.id),
+                    ('anomaly_type', '=', anomaly_dict['anomaly_type']),
+                    ('state', 'in', ('new', 'acknowledged')),
+                ], limit=1)
+                if existing:
+                    continue
+                Anomaly.create({
+                    'asset_id': asset.id,
+                    'anomaly_type': anomaly_dict['anomaly_type'],
+                    'severity': anomaly_dict['severity'],
+                    'expected': anomaly_dict['expected'],
+                    'actual': anomaly_dict['actual'],
+                    'variance_pct': anomaly_dict['variance_pct'],
+                    'detail': anomaly_dict['detail'],
+                })
+                flagged += 1
+            except Exception as e:  # noqa: BLE001
+                _logger.warning("Cron anomaly scan failed for asset %s: %s", asset.id, e)
+        _logger.info(
+            "Cron: scanned %d assets, flagged %d anomalies",
+            len(running_assets), flagged,
+        )

fusion_accounting_assets/security/ir.model.access.csv

@@ -0,0 +1,11 @@
+id,name,model_id:id,group_id:id,perm_read,perm_write,perm_create,perm_unlink
+access_fusion_asset_user,fusion.asset.user,model_fusion_asset,base.group_user,1,0,0,0
+access_fusion_asset_admin,fusion.asset.admin,model_fusion_asset,fusion_accounting_core.group_fusion_accounting_admin,1,1,1,1
+access_fusion_asset_depreciation_line_user,fusion.asset.depreciation.line.user,model_fusion_asset_depreciation_line,base.group_user,1,0,0,0
+access_fusion_asset_depreciation_line_admin,fusion.asset.depreciation.line.admin,model_fusion_asset_depreciation_line,fusion_accounting_core.group_fusion_accounting_admin,1,1,1,1
+access_fusion_asset_category_user,fusion.asset.category.user,model_fusion_asset_category,base.group_user,1,0,0,0
+access_fusion_asset_category_admin,fusion.asset.category.admin,model_fusion_asset_category,fusion_accounting_core.group_fusion_accounting_admin,1,1,1,1
+access_fusion_asset_disposal_user,fusion.asset.disposal.user,model_fusion_asset_disposal,base.group_user,1,0,0,0
+access_fusion_asset_disposal_admin,fusion.asset.disposal.admin,model_fusion_asset_disposal,fusion_accounting_core.group_fusion_accounting_admin,1,1,1,1
+access_fusion_asset_anomaly_user,fusion.asset.anomaly.user,model_fusion_asset_anomaly,base.group_user,1,0,0,0
+access_fusion_asset_anomaly_admin,fusion.asset.anomaly.admin,model_fusion_asset_anomaly,fusion_accounting_core.group_fusion_accounting_admin,1,1,1,1

fusion_accounting_assets/services/__init__.py

@@ -0,0 +1,6 @@
+from . import depreciation_methods
+from . import prorate
+from . import salvage_value
+from . import anomaly_detection
+from . import useful_life_prompt
+from . import useful_life_predictor

fusion_accounting_assets/services/anomaly_detection.py

@@ -0,0 +1,96 @@
+"""Asset utilization anomaly detection.
+
+Flags assets where actual usage / posted depreciation deviates significantly
+from the expected schedule. Three signal types:
+- behind_schedule: actual depreciation < expected by > threshold pct
+- ahead_of_schedule: actual > expected (over-depreciated; scrap or recompute)
+- low_utilization: units_used < expected_units_per_period (waste alert)
+"""
+
+from dataclasses import dataclass
+
+
+@dataclass
+class AssetAnomaly:
+    asset_id: int
+    asset_name: str
+    anomaly_type: str
+    severity: str
+    expected: float
+    actual: float
+    variance_pct: float
+    detail: str
+
+    def to_dict(self):
+        return {
+            'asset_id': self.asset_id,
+            'asset_name': self.asset_name,
+            'anomaly_type': self.anomaly_type,
+            'severity': self.severity,
+            'expected': self.expected,
+            'actual': self.actual,
+            'variance_pct': self.variance_pct,
+            'detail': self.detail,
+        }
+
+
+DEFAULT_LOW_THRESHOLD_PCT = 10.0
+DEFAULT_MEDIUM_THRESHOLD_PCT = 25.0
+DEFAULT_HIGH_THRESHOLD_PCT = 50.0
+
+
+def detect_schedule_variance(*, asset_id: int, asset_name: str,
+                             expected_accumulated: float,
+                             actual_accumulated: float) -> AssetAnomaly | None:
+    """Compare expected accumulated depreciation vs actual posted."""
+    if expected_accumulated <= 0:
+        return None
+    variance_amt = actual_accumulated - expected_accumulated
+    variance_pct = abs(variance_amt) / expected_accumulated * 100
+    if variance_pct < DEFAULT_LOW_THRESHOLD_PCT:
+        return None
+    direction = 'ahead_of_schedule' if variance_amt > 0 else 'behind_schedule'
+    if variance_pct >= DEFAULT_HIGH_THRESHOLD_PCT:
+        severity = 'high'
+    elif variance_pct >= DEFAULT_MEDIUM_THRESHOLD_PCT:
+        severity = 'medium'
+    else:
+        severity = 'low'
+    detail = f"Posted ${actual_accumulated:,.2f} vs expected ${expected_accumulated:,.2f}"
+    return AssetAnomaly(
+        asset_id=asset_id,
+        asset_name=asset_name,
+        anomaly_type=direction,
+        severity=severity,
+        expected=expected_accumulated,
+        actual=actual_accumulated,
+        variance_pct=round(variance_pct, 1),
+        detail=detail,
+    )
+
+
+def detect_low_utilization(*, asset_id: int, asset_name: str,
+                           expected_units: float,
+                           actual_units: float) -> AssetAnomaly | None:
+    """For units-of-production assets: flag low actual usage."""
+    if expected_units <= 0:
+        return None
+    if actual_units >= expected_units * 0.9:
+        return None
+    deficit_pct = (expected_units - actual_units) / expected_units * 100
+    if deficit_pct >= 50:
+        severity = 'high'
+    elif deficit_pct >= 25:
+        severity = 'medium'
+    else:
+        severity = 'low'
+    return AssetAnomaly(
+        asset_id=asset_id,
+        asset_name=asset_name,
+        anomaly_type='low_utilization',
+        severity=severity,
+        expected=expected_units,
+        actual=actual_units,
+        variance_pct=round(deficit_pct, 1),
+        detail=f"Used {actual_units:.0f} of expected {expected_units:.0f} units",
+    )

fusion_accounting_assets/services/depreciation_methods.py

@@ -0,0 +1,116 @@
+"""Depreciation method primitives.
+
+Three methods supported:
+- straight_line: equal periodic charge over useful_life
+- declining_balance: % per period of remaining book value
+- units_of_production: charge proportional to units used / total units expected
+
+All return a list of DepreciationStep dataclasses (period_index, period_amount,
+accumulated_depreciation, book_value_at_end). Total depreciation always
+sums to (cost - salvage_value), within 1-cent rounding tolerance.
+"""
+
+from dataclasses import dataclass
+from typing import Literal
+
+
+Method = Literal['straight_line', 'declining_balance', 'units_of_production']
+
+
+@dataclass
+class DepreciationStep:
+    period_index: int
+    period_amount: float
+    accumulated_depreciation: float
+    book_value_at_end: float
+
+
+def straight_line(*, cost: float, salvage_value: float = 0.0,
+                  n_periods: int) -> list[DepreciationStep]:
+    """Equal charge per period: (cost - salvage) / n_periods.
+
+    Last period absorbs rounding so total == cost - salvage exactly.
+    """
+    if n_periods < 1:
+        return []
+    depreciable = cost - salvage_value
+    per_period = round(depreciable / n_periods, 2)
+    steps = []
+    accumulated = 0.0
+    for i in range(n_periods):
+        if i == n_periods - 1:
+            amount = round(depreciable - accumulated, 2)
+        else:
+            amount = per_period
+        accumulated = round(accumulated + amount, 2)
+        book = round(cost - accumulated, 2)
+        steps.append(DepreciationStep(
+            period_index=i,
+            period_amount=amount,
+            accumulated_depreciation=accumulated,
+            book_value_at_end=book,
+        ))
+    return steps
+
+
+def declining_balance(*, cost: float, salvage_value: float = 0.0,
+                      n_periods: int, rate: float) -> list[DepreciationStep]:
+    """Apply `rate` (e.g. 0.20 = 20%) to remaining book each period.
+
+    Switches to straight-line when straight-line would deplete remaining book
+    faster (typical Odoo behavior). Last step caps at salvage_value.
+    """
+    if n_periods < 1 or rate <= 0:
+        return []
+    if rate >= 1:
+        # Pathological: 100%+ rate. Charge full depreciable amount in period 0.
+        depreciable = round(cost - salvage_value, 2)
+        return [DepreciationStep(0, depreciable, depreciable, round(salvage_value, 2))]
+    steps = []
+    book = cost
+    accumulated = 0.0
+    for i in range(n_periods):
+        remaining_periods = n_periods - i
+        db_amount = round(book * rate, 2)
+        sl_amount = round((book - salvage_value) / remaining_periods, 2) if remaining_periods else 0.0
+        amount = max(db_amount, sl_amount)
+        if book - amount < salvage_value:
+            amount = round(book - salvage_value, 2)
+        accumulated = round(accumulated + amount, 2)
+        book = round(book - amount, 2)
+        steps.append(DepreciationStep(
+            period_index=i,
+            period_amount=amount,
+            accumulated_depreciation=accumulated,
+            book_value_at_end=book,
+        ))
+        if book <= salvage_value:
+            break
+    return steps
+
+
+def units_of_production(*, cost: float, salvage_value: float = 0.0,
+                        total_units_expected: float,
+                        units_per_period: list[float]) -> list[DepreciationStep]:
+    """Charge per period = (units_used / total_expected) * (cost - salvage)."""
+    if total_units_expected <= 0:
+        return []
+    depreciable = cost - salvage_value
+    per_unit = depreciable / total_units_expected
+    steps = []
+    accumulated = 0.0
+    for i, units in enumerate(units_per_period):
+        amount = round(units * per_unit, 2)
+        if accumulated + amount > depreciable:
+            amount = round(depreciable - accumulated, 2)
+        accumulated = round(accumulated + amount, 2)
+        book = round(cost - accumulated, 2)
+        steps.append(DepreciationStep(
+            period_index=i,
+            period_amount=amount,
+            accumulated_depreciation=accumulated,
+            book_value_at_end=book,
+        ))
+        if accumulated >= depreciable:
+            break
+    return steps

fusion_accounting_assets/services/prorate.py

@@ -0,0 +1,34 @@
+"""Prorating helpers for first-period and last-period depreciation.
+
+When an asset starts mid-month, the first period charges only a fraction
+of the full period_amount. Three conventions:
+- 'full_month': always charge full month (no proration)
+- 'days_365': pro-rate by actual days / 365
+- 'days_period': pro-rate by actual days in period / total days in period
+"""
+
+from datetime import date
+from typing import Literal
+
+
+ProrateConvention = Literal['full_month', 'days_365', 'days_period']
+
+
+def prorate_factor(*, period_start: date, period_end: date,
+                   asset_start: date,
+                   convention: ProrateConvention = 'days_period') -> float:
+    """Return a 0..1 factor for how much of `period`'s depreciation
+    applies to an asset that started on `asset_start`."""
+    if convention == 'full_month':
+        return 1.0
+    if asset_start <= period_start:
+        return 1.0
+    if asset_start > period_end:
+        return 0.0
+    actual_days = (period_end - asset_start).days + 1
+    if convention == 'days_365':
+        return actual_days / 365.0
+    if convention == 'days_period':
+        period_days = (period_end - period_start).days + 1
+        return actual_days / period_days
+    raise ValueError(f"Unknown convention: {convention}")

fusion_accounting_assets/services/salvage_value.py

@@ -0,0 +1,38 @@
+"""Salvage value (scrap value) calculation helpers.
+
+Most clients use straight % of cost; some use fixed dollar amounts.
+"""
+
+from dataclasses import dataclass
+from typing import Literal
+
+
+SalvageMethod = Literal['percentage', 'fixed', 'zero']
+
+
+@dataclass
+class SalvageConfig:
+    method: SalvageMethod
+    value: float = 0.0
+
+
+def compute_salvage_value(*, cost: float, config: SalvageConfig) -> float:
+    """Compute end-of-life salvage value."""
+    if config.method == 'zero':
+        return 0.0
+    if config.method == 'percentage':
+        return round(cost * config.value / 100, 2)
+    if config.method == 'fixed':
+        return round(config.value, 2)
+    raise ValueError(f"Unknown salvage method: {config.method}")
+
+
+def remaining_useful_life_value(*, current_book: float, salvage: float,
+                                periods_used: int, total_periods: int) -> float:
+    """Estimate remaining value if asset is sold/scrapped now."""
+    if total_periods <= 0:
+        return current_book
+    if periods_used >= total_periods:
+        return salvage
+    remaining_pct = (total_periods - periods_used) / total_periods
+    return round(salvage + (current_book - salvage) * remaining_pct, 2)

fusion_accounting_assets/services/useful_life_predictor.py

@@ -0,0 +1,94 @@
+"""AI-suggested useful life from invoice context.
+
+Wraps useful_life_prompt + an LLMProvider. Returns a dict per the prompt's
+output contract. Templated fallback when no provider configured.
+"""
+
+import json
+import logging
+import re
+
+_logger = logging.getLogger(__name__)
+
+
+# Templated fallback rules: (regex, years, method, rationale)
+FALLBACK_RULES = [
+    (r'\b(computer|laptop|monitor|server|workstation)\b', 4, 'straight_line', 'Computer hardware'),
+    (r'\b(furniture|desk|chair|cabinet)\b', 7, 'straight_line', 'Furniture'),
+    (r'\b(vehicle|truck|car|van)\b', 5, 'declining_balance', 'Vehicle (CRA Class 10)'),
+    (r'\b(building|warehouse)\b', 30, 'straight_line', 'Building'),
+    (r'\b(software|license)\b', 4, 'straight_line', 'Software license'),
+    (r'\b(equipment|machinery|machine)\b', 10, 'straight_line', 'Manufacturing equipment'),
+    (r'\b(leasehold improvement)\b', 5, 'straight_line', 'Leasehold improvements'),
+]
+FALLBACK_DEFAULT = (5, 'straight_line', 'Generic fixed asset (default)')
+
+
+def predict_useful_life(env, *, description: str, amount: float = None,
+                        partner_name: str = None, provider=None) -> dict:
+    """Suggest useful life + method via LLM, with templated fallback."""
+    if provider is None:
+        provider = _get_provider(env)
+    if provider is None:
+        return _templated_fallback(description)
+
+    try:
+        from .useful_life_prompt import build_prompt
+        system, user = build_prompt(
+            description=description, amount=amount, partner_name=partner_name,
+        )
+        response = provider.complete(
+            system=system,
+            messages=[{'role': 'user', 'content': user}],
+            max_tokens=400, temperature=0.1,
+        )
+        content = response.get('content') if isinstance(response, dict) else response
+        parsed = json.loads(content)
+        for key in ('useful_life_years', 'depreciation_method', 'rationale'):
+            if key not in parsed:
+                raise ValueError(f"Missing key: {key}")
+        parsed.setdefault('confidence', 0.7)
+        return parsed
+    except Exception as e:
+        _logger.warning("Useful life LLM prediction failed (%s); falling back", e)
+        return _templated_fallback(description)
+
+
+def _templated_fallback(description: str) -> dict:
+    """Pattern-match keyword rules. Always returns a usable dict."""
+    desc_lower = description.lower() if description else ''
+    for pattern, years, method, rationale in FALLBACK_RULES:
+        if re.search(pattern, desc_lower):
+            return {
+                'useful_life_years': years,
+                'depreciation_method': method,
+                'rationale': rationale,
+                'confidence': 0.5,
+            }
+    years, method, rationale = FALLBACK_DEFAULT
+    return {
+        'useful_life_years': years,
+        'depreciation_method': method,
+        'rationale': rationale,
+        'confidence': 0.3,
+    }
+
+
+def _get_provider(env):
+    """Look up provider for 'asset_useful_life' feature."""
+    param = env['ir.config_parameter'].sudo()
+    name = param.get_param('fusion_accounting.provider.asset_useful_life')
+    if not name:
+        name = param.get_param('fusion_accounting.provider.default')
+    if not name:
+        return None
+    try:
+        from odoo.addons.fusion_accounting_ai.services.adapters.openai_adapter import OpenAIAdapter
+        from odoo.addons.fusion_accounting_ai.services.adapters.claude import ClaudeAdapter
+    except ImportError:
+        return None
+    if name.startswith('openai'):
+        return OpenAIAdapter(env)
+    elif name.startswith('claude'):
+        return ClaudeAdapter(env)
+    return None

fusion_accounting_assets/services/useful_life_prompt.py

@@ -0,0 +1,48 @@
+"""LLM prompt builder for AI-suggested useful life from invoice description.
+
+Output contract:
+{
+  "useful_life_years": <int>,
+  "depreciation_method": "straight_line" | "declining_balance" | "units_of_production",
+  "rationale": "<short explanation>",
+  "confidence": <float 0-1>
+}
+"""
+
+
+SYSTEM_PROMPT = """You are an experienced accountant. Given an invoice line
+description for a fixed asset, suggest the appropriate useful life in years
+and depreciation method based on common accounting standards (IFRS / GAAP / CRA).
+
+Respond ONLY with valid JSON of this exact shape:
+{
+  "useful_life_years": <integer>,
+  "depreciation_method": "straight_line" | "declining_balance" | "units_of_production",
+  "rationale": "<one or two sentence explanation>",
+  "confidence": <float between 0 and 1>
+}
+
+Common useful-life conventions:
+- Furniture: 7 years, straight-line
+- Office equipment: 5 years, straight-line
+- Computers: 3-4 years, straight-line or declining
+- Vehicles: 5 years, declining-balance (CRA Class 10 30%)
+- Buildings: 25-40 years, straight-line
+- Manufacturing equipment: 10-15 years, units of production if measurable
+- Software (licenses): 3-5 years, straight-line
+- Leasehold improvements: lesser of lease term or useful life
+
+Do NOT include markdown code fences. Do NOT include any prose outside the JSON."""
+
+
+def build_prompt(*, description: str, amount: float = None,
+                 partner_name: str = None) -> tuple[str, str]:
+    """Return (system, user) prompt tuple."""
+    parts = [f"INVOICE LINE: {description}"]
+    if amount is not None:
+        parts.append(f"AMOUNT: ${amount:,.2f}")
+    if partner_name:
+        parts.append(f"VENDOR: {partner_name}")
+    parts.append("")
+    parts.append("Suggest the useful life and depreciation method per the system prompt.")
+    return (SYSTEM_PROMPT, "\n".join(parts))

fusion_accounting_assets/tests/__init__.py

@@ -0,0 +1,17 @@
+from . import test_depreciation_methods
+from . import test_prorate
+from . import test_salvage_value
+from . import test_asset_anomaly_detection
+from . import test_useful_life_predictor
+from . import test_fusion_asset
+from . import test_fusion_asset_depreciation_line
+from . import test_fusion_asset_category
+from . import test_fusion_asset_disposal
+from . import test_fusion_asset_anomaly
+from . import test_account_move_inherit
+from . import test_fusion_asset_engine
+from . import test_engine_integration
+from . import test_assets_controller
+from . import test_assets_adapter
+from . import test_asset_tools
+from . import test_assets_cron

fusion_accounting_assets/tests/test_account_move_inherit.py

@@ -0,0 +1,47 @@
+from datetime import date
+
+from odoo.tests.common import TransactionCase
+from odoo.tests import tagged
+
+
+@tagged('post_install', '-at_install')
+class TestAccountMoveLineFusionAsset(TransactionCase):
+
+    def setUp(self):
+        super().setUp()
+        self.asset = self.env['fusion.asset'].create({
+            'name': 'Asset From Invoice',
+            'cost': 8000,
+            'acquisition_date': date(2026, 1, 1),
+        })
+        self.partner = self.env['res.partner'].create({'name': 'Vendor X'})
+        product = self.env['product.product'].create({'name': 'Test Asset Item'})
+        bill = self.env['account.move'].create({
+            'move_type': 'in_invoice',
+            'partner_id': self.partner.id,
+            'invoice_date': date(2026, 1, 1),
+            'invoice_line_ids': [(0, 0, {
+                'product_id': product.id,
+                'name': 'Test asset purchase',
+                'quantity': 1,
+                'price_unit': 8000,
+            })],
+        })
+        self.invoice_line = bill.invoice_line_ids[0]
+
+    def test_line_starts_without_asset_link(self):
+        self.assertFalse(self.invoice_line.fusion_asset_id)
+        self.assertEqual(self.invoice_line.fusion_asset_count, 0)
+
+    def test_link_invoice_line_to_asset(self):
+        self.invoice_line.fusion_asset_id = self.asset
+        self.assertEqual(self.invoice_line.fusion_asset_id, self.asset)
+        self.invoice_line.invalidate_recordset(['fusion_asset_count'])
+        self.assertEqual(self.invoice_line.fusion_asset_count, 1)
+
+    def test_action_open_fusion_asset_returns_window_action(self):
+        self.invoice_line.fusion_asset_id = self.asset
+        action = self.invoice_line.action_open_fusion_asset()
+        self.assertEqual(action['res_model'], 'fusion.asset')
+        self.assertEqual(action['res_id'], self.asset.id)
+        self.assertEqual(action['view_mode'], 'form')

fusion_accounting_assets/tests/test_asset_anomaly_detection.py

@@ -0,0 +1,71 @@
+from odoo.tests.common import TransactionCase
+from odoo.tests import tagged
+from odoo.addons.fusion_accounting_assets.services.anomaly_detection import (
+    detect_schedule_variance, detect_low_utilization, AssetAnomaly,
+)
+
+
+@tagged('post_install', '-at_install')
+class TestAssetAnomalyDetection(TransactionCase):
+
+    def test_schedule_variance_within_threshold_returns_none(self):
+        # 5% variance < 10% threshold
+        result = detect_schedule_variance(
+            asset_id=1, asset_name='Truck', expected_accumulated=10000,
+            actual_accumulated=10500,
+        )
+        self.assertIsNone(result)
+
+    def test_schedule_variance_behind_schedule_low_severity(self):
+        # 15% behind: low severity, behind_schedule
+        result = detect_schedule_variance(
+            asset_id=1, asset_name='Truck', expected_accumulated=10000,
+            actual_accumulated=8500,
+        )
+        self.assertIsNotNone(result)
+        self.assertEqual(result.anomaly_type, 'behind_schedule')
+        self.assertEqual(result.severity, 'low')
+
+    def test_schedule_variance_ahead_high_severity(self):
+        # 60% ahead: high severity
+        result = detect_schedule_variance(
+            asset_id=2, asset_name='Server', expected_accumulated=10000,
+            actual_accumulated=16000,
+        )
+        self.assertIsNotNone(result)
+        self.assertEqual(result.anomaly_type, 'ahead_of_schedule')
+        self.assertEqual(result.severity, 'high')
+
+    def test_schedule_variance_zero_expected_returns_none(self):
+        result = detect_schedule_variance(
+            asset_id=1, asset_name='Truck', expected_accumulated=0,
+            actual_accumulated=500,
+        )
+        self.assertIsNone(result)
+
+    def test_low_utilization_flags_when_underused(self):
+        # 60% deficit -> high severity
+        result = detect_low_utilization(
+            asset_id=3, asset_name='Mill', expected_units=1000, actual_units=400,
+        )
+        self.assertIsNotNone(result)
+        self.assertEqual(result.anomaly_type, 'low_utilization')
+        self.assertEqual(result.severity, 'high')
+
+    def test_low_utilization_within_tolerance_returns_none(self):
+        # 95% used: within 10% tolerance
+        result = detect_low_utilization(
+            asset_id=3, asset_name='Mill', expected_units=1000, actual_units=950,
+        )
+        self.assertIsNone(result)
+
+    def test_anomaly_to_dict_round_trip(self):
+        anomaly = AssetAnomaly(
+            asset_id=1, asset_name='X', anomaly_type='behind_schedule',
+            severity='medium', expected=100.0, actual=70.0, variance_pct=30.0,
+            detail='example',
+        )
+        d = anomaly.to_dict()
+        self.assertEqual(d['asset_id'], 1)
+        self.assertEqual(d['anomaly_type'], 'behind_schedule')
+        self.assertEqual(d['severity'], 'medium')

fusion_accounting_assets/tests/test_asset_tools.py

@@ -0,0 +1,56 @@
+"""Tests for the 5 fusion-asset AI tools."""
+
+from datetime import date
+
+from odoo.tests import tagged
+from odoo.tests.common import TransactionCase
+
+from odoo.addons.fusion_accounting_ai.services.tools import asset_management as tools
+
+
+@tagged('post_install', '-at_install')
+class TestFusionAssetTools(TransactionCase):
+
+    def test_fusion_list_assets(self):
+        self.env['fusion.asset'].create({
+            'name': 'Tool Test', 'cost': 1000,
+            'acquisition_date': date(2026, 1, 1),
+            'method': 'straight_line', 'useful_life_years': 4,
+        })
+        result = tools.fusion_list_assets(self.env, {'company_id': self.env.company.id})
+        self.assertGreaterEqual(result.get('count', 0), 1)
+
+    def test_fusion_get_asset_detail(self):
+        asset = self.env['fusion.asset'].create({
+            'name': 'Detail Test', 'cost': 1500,
+            'acquisition_date': date(2026, 1, 1),
+            'method': 'straight_line', 'useful_life_years': 4,
+        })
+        result = tools.fusion_get_asset_detail(self.env, {'asset_id': asset.id})
+        self.assertEqual(result['asset']['name'], 'Detail Test')
+
+    def test_fusion_compute_schedule(self):
+        asset = self.env['fusion.asset'].create({
+            'name': 'Schedule Test', 'cost': 2000,
+            'acquisition_date': date(2026, 1, 1),
+            'method': 'straight_line', 'useful_life_years': 4,
+        })
+        result = tools.fusion_compute_asset_schedule(self.env, {'asset_id': asset.id})
+        self.assertEqual(result['lines_created'], 4)
+
+    def test_fusion_suggest_useful_life(self):
+        self.env['ir.config_parameter'].sudo().search([
+            ('key', 'in', ['fusion_accounting.provider.asset_useful_life',
+                           'fusion_accounting.provider.default'])
+        ]).unlink()
+        result = tools.fusion_suggest_asset_useful_life(self.env, {
+            'description': 'desk',
+        })
+        self.assertEqual(result['useful_life_years'], 7)
+
+    def test_tools_registered_in_dispatch(self):
+        from odoo.addons.fusion_accounting_ai.services.tools import TOOL_DISPATCH
+        for tool_name in ['fusion_list_assets', 'fusion_get_asset_detail',
+                          'fusion_compute_asset_schedule', 'fusion_dispose_asset',
+                          'fusion_suggest_asset_useful_life']:
+            self.assertIn(tool_name, TOOL_DISPATCH)

fusion_accounting_assets/tests/test_assets_adapter.py

@@ -0,0 +1,40 @@
+"""AssetsAdapter wiring tests — fusion-mode dispatch."""
+
+from datetime import date
+
+from odoo.tests import tagged
+from odoo.tests.common import TransactionCase
+
+from odoo.addons.fusion_accounting_ai.services.data_adapters.assets import (
+    AssetsAdapter,
+)
+
+
+@tagged('post_install', '-at_install')
+class TestAssetsAdapter(TransactionCase):
+
+    def setUp(self):
+        super().setUp()
+        self.adapter = AssetsAdapter(self.env)
+
+    def test_list_assets_via_fusion(self):
+        self.env['fusion.asset'].create({
+            'name': 'Adapter Test', 'cost': 1000,
+            'acquisition_date': date(2026, 1, 1),
+            'method': 'straight_line', 'useful_life_years': 4,
+        })
+        result = self.adapter.list_assets_via_fusion(company_id=self.env.company.id)
+        self.assertGreaterEqual(result['count'], 1)
+
+    def test_suggest_useful_life_via_fusion_uses_templated_fallback(self):
+        self.env['ir.config_parameter'].sudo().search([
+            ('key', 'in', ['fusion_accounting.provider.asset_useful_life',
+                           'fusion_accounting.provider.default'])
+        ]).unlink()
+        result = self.adapter.suggest_useful_life_via_fusion(description='laptop')
+        self.assertEqual(result['useful_life_years'], 4)
+        self.assertEqual(result['depreciation_method'], 'straight_line')
+
+    def test_dispose_asset_via_community_returns_error(self):
+        result = self.adapter.dispose_asset_via_community(asset_id=1, sale_amount=100)
+        self.assertIn('error', result)

fusion_accounting_assets/tests/test_assets_controller.py

@@ -0,0 +1,103 @@
+"""Controller tests using HttpCase."""
+
+import json
+from datetime import date
+
+from odoo.tests import tagged
+from odoo.tests.common import HttpCase, new_test_user
+
+
+@tagged('post_install', '-at_install')
+class TestAssetsController(HttpCase):
+
+    def setUp(self):
+        super().setUp()
+        self.user = new_test_user(
+            self.env, login='assets_test_user',
+            groups='base.group_user,account.group_account_invoice',
+        )
+
+    def _jsonrpc(self, endpoint, params):
+        self.authenticate('assets_test_user', 'assets_test_user')
+        url = f'/fusion/assets/{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} returned {response.status_code}: {response.text[:300]}",
+        )
+        result = response.json()
+        if 'error' in result:
+            self.fail(f"{endpoint} errored: {result['error']}")
+        return result.get('result', {})
+
+    def test_list_returns_dict(self):
+        result = self._jsonrpc('list', {'company_id': self.env.company.id})
+        self.assertIn('assets', result)
+        self.assertIn('total', result)
+
+    def test_get_detail_returns_asset(self):
+        asset = self.env['fusion.asset'].create({
+            'name': 'Ctrl Test Asset', 'cost': 5000,
+            'acquisition_date': date(2026, 1, 1),
+            'method': 'straight_line', 'useful_life_years': 5,
+        })
+        result = self._jsonrpc('get_detail', {'asset_id': asset.id})
+        self.assertEqual(result['asset']['id'], asset.id)
+        self.assertIn('depreciation_lines', result)
+
+    def test_compute_schedule_creates_lines(self):
+        asset = self.env['fusion.asset'].create({
+            'name': 'CompTest', 'cost': 4000,
+            'acquisition_date': date(2026, 1, 1),
+            'method': 'straight_line', 'useful_life_years': 4,
+        })
+        result = self._jsonrpc('compute_schedule', {'asset_id': asset.id})
+        self.assertEqual(result['lines_created'], 4)
+
+    def test_post_depreciation_after_running(self):
+        asset = self.env['fusion.asset'].create({
+            'name': 'PostTest', 'cost': 3000,
+            'acquisition_date': date(2026, 1, 1),
+            'in_service_date': date(2026, 1, 1),
+            'method': 'straight_line', 'useful_life_years': 3,
+        })
+        self.env['fusion.asset.engine'].compute_depreciation_schedule(asset)
+        asset.action_set_running()
+        result = self._jsonrpc('post_depreciation', {'asset_id': asset.id})
+        self.assertEqual(result['posted_count'], 1)
+
+    def test_dispose_marks_asset_disposed(self):
+        asset = self.env['fusion.asset'].create({
+            'name': 'DispTest', 'cost': 6000,
+            'acquisition_date': date(2026, 1, 1),
+            'in_service_date': date(2026, 1, 1),
+            'method': 'straight_line', 'useful_life_years': 3,
+        })
+        self.env['fusion.asset.engine'].compute_depreciation_schedule(asset)
+        asset.action_set_running()
+        result = self._jsonrpc('dispose', {
+            'asset_id': asset.id, 'sale_amount': 4000,
+            'sale_date': '2027-06-01', 'disposal_type': 'sale',
+        })
+        self.assertIn('disposal_id', result)
+        asset.invalidate_recordset(['state'])
+        self.assertEqual(asset.state, 'disposed')
+
+    def test_get_anomalies_returns_list(self):
+        result = self._jsonrpc('get_anomalies', {'company_id': self.env.company.id})
+        self.assertIn('anomalies', result)
+
+    def test_suggest_useful_life_returns_dict(self):
+        result = self._jsonrpc('suggest_useful_life', {'description': 'Dell laptop'})
+        self.assertIn('useful_life_years', result)
+        self.assertIn('depreciation_method', result)
+        self.assertEqual(result['useful_life_years'], 4)
+
+    def test_get_partner_history(self):
+        partner = self.env['res.partner'].create({'name': 'History Test Partner'})
+        result = self._jsonrpc('get_partner_history', {'partner_id': partner.id})
+        self.assertEqual(result['partner_id'], partner.id)

fusion_accounting_assets/tests/test_assets_cron.py

@@ -0,0 +1,28 @@
+"""Cron handler smoke tests."""
+
+from datetime import date
+
+from odoo.tests import tagged
+from odoo.tests.common import TransactionCase
+
+
+@tagged('post_install', '-at_install')
+class TestFusionAssetsCron(TransactionCase):
+
+    def setUp(self):
+        super().setUp()
+        self.cron = self.env['fusion.assets.cron']
+        self.asset = self.env['fusion.asset'].create({
+            'name': 'Cron Test', 'cost': 4000,
+            'acquisition_date': date(2026, 1, 1),
+            'in_service_date': date(2026, 1, 1),
+            'method': 'straight_line', 'useful_life_years': 4,
+        })
+        self.env['fusion.asset.engine'].compute_depreciation_schedule(self.asset)
+        self.asset.action_set_running()
+
+    def test_cron_post_due_depreciation_runs(self):
+        self.cron._cron_post_due_depreciation()
+
+    def test_cron_anomaly_scan_runs(self):
+        self.cron._cron_anomaly_scan()

fusion_accounting_assets/tests/test_depreciation_methods.py

@@ -0,0 +1,88 @@
+from odoo.tests.common import TransactionCase
+from odoo.tests import tagged
+from odoo.addons.fusion_accounting_assets.services.depreciation_methods import (
+    straight_line, declining_balance, units_of_production,
+)
+
+
+@tagged('post_install', '-at_install')
+class TestStraightLine(TransactionCase):
+
+    def test_total_equals_cost_minus_salvage(self):
+        steps = straight_line(cost=10000, salvage_value=1000, n_periods=5)
+        total = sum(s.period_amount for s in steps)
+        self.assertAlmostEqual(total, 9000, places=2)
+
+    def test_per_period_equal_except_last(self):
+        steps = straight_line(cost=10000, salvage_value=0, n_periods=4)
+        self.assertEqual([s.period_amount for s in steps], [2500.0] * 4)
+
+    def test_last_period_absorbs_rounding(self):
+        steps = straight_line(cost=10000, salvage_value=0, n_periods=3)
+        total = sum(s.period_amount for s in steps)
+        self.assertAlmostEqual(total, 10000, places=2)
+
+    def test_zero_periods_returns_empty(self):
+        self.assertEqual(straight_line(cost=10000, n_periods=0), [])
+
+    def test_book_value_decreasing(self):
+        steps = straight_line(cost=10000, salvage_value=1000, n_periods=5)
+        for i in range(1, len(steps)):
+            self.assertLess(steps[i].book_value_at_end, steps[i - 1].book_value_at_end)
+
+
+@tagged('post_install', '-at_install')
+class TestDecliningBalance(TransactionCase):
+
+    def test_total_does_not_exceed_depreciable(self):
+        steps = declining_balance(cost=10000, salvage_value=1000, n_periods=10, rate=0.20)
+        total = sum(s.period_amount for s in steps)
+        self.assertLessEqual(total, 9000.01)
+
+    def test_does_not_go_below_salvage(self):
+        steps = declining_balance(cost=10000, salvage_value=1000, n_periods=10, rate=0.50)
+        for s in steps:
+            self.assertGreaterEqual(s.book_value_at_end, 999.99)
+
+    def test_zero_rate_returns_empty(self):
+        self.assertEqual(declining_balance(cost=10000, n_periods=5, rate=0), [])
+
+    def test_pathological_100pct_rate_one_period(self):
+        steps = declining_balance(cost=10000, salvage_value=500, n_periods=10, rate=1.0)
+        self.assertEqual(len(steps), 1)
+        self.assertAlmostEqual(steps[0].period_amount, 9500, places=2)
+
+
+@tagged('post_install', '-at_install')
+class TestUnitsOfProduction(TransactionCase):
+
+    def test_total_proportional_to_units_used(self):
+        steps = units_of_production(
+            cost=20000, salvage_value=2000,
+            total_units_expected=10000,
+            units_per_period=[1000, 2000, 3000, 4000],
+        )
+        total = sum(s.period_amount for s in steps)
+        self.assertAlmostEqual(total, 18000, places=1)
+
+    def test_partial_use_partial_depreciation(self):
+        steps = units_of_production(
+            cost=10000, salvage_value=0,
+            total_units_expected=1000,
+            units_per_period=[200],
+        )
+        self.assertAlmostEqual(steps[0].period_amount, 2000, places=2)
+
+    def test_zero_total_units_returns_empty(self):
+        self.assertEqual(
+            units_of_production(cost=10000, total_units_expected=0, units_per_period=[100]),
+            [],
+        )
+
+    def test_does_not_overshoot_salvage(self):
+        steps = units_of_production(
+            cost=10000, salvage_value=1000,
+            total_units_expected=1000,
+            units_per_period=[2000],
+        )
+        self.assertAlmostEqual(steps[0].period_amount, 9000, places=2)

fusion_accounting_assets/tests/test_engine_integration.py

@@ -0,0 +1,151 @@
+"""End-to-end engine integration tests.
+
+Each test creates a complete realistic asset (with category and accounts),
+runs the engine through a full lifecycle, and asserts both the model state
+and the journal entries (where category accounts are configured).
+"""
+
+from datetime import date
+
+from odoo.tests.common import TransactionCase
+from odoo.tests import tagged
+from odoo.exceptions import ValidationError
+
+
+@tagged('post_install', '-at_install', 'integration')
+class TestAssetEngineIntegration(TransactionCase):
+
+    def setUp(self):
+        super().setUp()
+        self.engine = self.env['fusion.asset.engine']
+        Account = self.env['account.account']
+        company_id = self.env.company.id
+        self.expense_account = Account.search([
+            ('account_type', '=', 'expense_depreciation'),
+            ('company_ids', 'in', company_id),
+        ], limit=1)
+        if not self.expense_account:
+            self.expense_account = Account.create({
+                'name': 'Test Depreciation Expense',
+                'code': '7180',
+                'account_type': 'expense_depreciation',
+                'company_ids': [(6, 0, [company_id])],
+            })
+        self.dep_account = Account.search([
+            ('account_type', '=', 'asset_fixed'),
+            ('company_ids', 'in', company_id),
+        ], limit=1)
+        if not self.dep_account:
+            self.dep_account = Account.create({
+                'name': 'Test Accumulated Depreciation',
+                'code': '1690',
+                'account_type': 'asset_fixed',
+                'company_ids': [(6, 0, [company_id])],
+            })
+        self.category = self.env['fusion.asset.category'].create({
+            'name': 'Test Category',
+            'method': 'straight_line',
+            'useful_life_years': 5,
+            'asset_account_id': self.dep_account.id,
+            'depreciation_account_id': self.dep_account.id,
+            'expense_account_id': self.expense_account.id,
+        })
+
+    def _make_asset(self, **kwargs):
+        defaults = {
+            'name': 'Integration Asset',
+            'cost': 12000,
+            'salvage_value': 0,
+            'acquisition_date': date(2026, 1, 1),
+            'in_service_date': date(2026, 1, 1),
+            'method': 'straight_line',
+            'useful_life_years': 4,
+            'category_id': self.category.id,
+        }
+        defaults.update(kwargs)
+        return self.env['fusion.asset'].create(defaults)
+
+    def test_full_lifecycle_straight_line(self):
+        asset = self._make_asset()
+        self.engine.compute_depreciation_schedule(asset)
+        self.assertEqual(len(asset.depreciation_line_ids), 4)
+        self.assertAlmostEqual(
+            sum(asset.depreciation_line_ids.mapped('amount')), 12000, places=2,
+        )
+
+        asset.action_set_running()
+        for _i in range(2):
+            result = self.engine.post_depreciation_entry(asset)
+            self.assertEqual(result['posted_count'], 1)
+        asset.invalidate_recordset(['book_value', 'total_depreciated'])
+        self.assertAlmostEqual(asset.total_depreciated, 6000, places=2)
+
+    def test_post_creates_journal_entry_when_accounts_configured(self):
+        asset = self._make_asset()
+        self.engine.compute_depreciation_schedule(asset)
+        asset.action_set_running()
+        self.engine.post_depreciation_entry(asset)
+        first = asset.depreciation_line_ids.sorted('period_index')[0]
+        self.assertTrue(first.move_id, "Expected journal entry on posted line")
+        moves = first.move_id
+        self.assertAlmostEqual(
+            sum(moves.line_ids.mapped('debit')),
+            sum(moves.line_ids.mapped('credit')),
+            places=2,
+        )
+
+    def test_dispose_caps_future_lines(self):
+        asset = self._make_asset()
+        self.engine.compute_depreciation_schedule(asset)
+        asset.action_set_running()
+        self.engine.post_depreciation_entry(asset)
+        self.engine.dispose_asset(
+            asset, sale_amount=5000, sale_date=date(2027, 6, 1),
+        )
+        self.assertEqual(asset.state, 'disposed')
+        unposted = asset.depreciation_line_ids.filtered(lambda l: not l.is_posted)
+        for line in unposted:
+            self.assertLessEqual(line.scheduled_date, date(2027, 6, 1))
+
+    def test_dispose_records_correct_book_value(self):
+        asset = self._make_asset()
+        self.engine.compute_depreciation_schedule(asset)
+        asset.action_set_running()
+        for _i in range(2):
+            self.engine.post_depreciation_entry(asset)
+        result = self.engine.dispose_asset(
+            asset, sale_amount=8000, sale_date=date(2028, 6, 1),
+        )
+        # Book value at disposal = cost - accumulated = 12000 - 6000 = 6000.
+        self.assertAlmostEqual(result['book_value_at_disposal'], 6000, places=2)
+        # Gain = 8000 - 6000 = 2000.
+        self.assertAlmostEqual(result['gain_loss_amount'], 2000, places=2)
+
+    def test_partial_sale_30pct(self):
+        asset = self._make_asset(cost=10000, salvage_value=0)
+        self.engine.compute_depreciation_schedule(asset)
+        asset.action_set_running()
+        result = self.engine.partial_sale(
+            asset, sold_amount=3500, sold_qty=0.3,
+            sale_date=date(2027, 1, 1),
+        )
+        asset.invalidate_recordset(['cost'])
+        self.assertAlmostEqual(asset.cost, 7000, places=2)
+        child = self.env['fusion.asset'].browse(result['child_asset_id'])
+        self.assertAlmostEqual(child.cost, 3000, places=2)
+        self.assertEqual(child.state, 'disposed')
+        # Child has no posted depreciation; book_value at disposal = 3000.
+        # Gain = 3500 - 3000 = 500.
+        self.assertAlmostEqual(result['gain_loss_amount'], 500, places=0)
+
+    def test_pause_then_resume_lifecycle(self):
+        asset = self._make_asset()
+        self.engine.compute_depreciation_schedule(asset)
+        asset.action_set_running()
+        self.engine.post_depreciation_entry(asset)
+        self.engine.pause_asset(asset)
+        with self.assertRaises(ValidationError):
+            self.engine.post_depreciation_entry(asset)
+        self.engine.resume_asset(asset)
+        result = self.engine.post_depreciation_entry(asset)
+        self.assertEqual(result['posted_count'], 1)

fusion_accounting_assets/tests/test_fusion_asset.py

@@ -0,0 +1,59 @@
+from datetime import date
+
+from odoo.tests.common import TransactionCase
+from odoo.tests import tagged
+from odoo.exceptions import ValidationError
+
+
+@tagged('post_install', '-at_install')
+class TestFusionAsset(TransactionCase):
+
+    def setUp(self):
+        super().setUp()
+        self.asset_vals = {
+            'name': 'Test Asset',
+            'cost': 10000,
+            'salvage_value': 1000,
+            'acquisition_date': date(2026, 1, 1),
+            'method': 'straight_line',
+            'useful_life_years': 5,
+        }
+
+    def test_create_minimal(self):
+        a = self.env['fusion.asset'].create(self.asset_vals)
+        self.assertEqual(a.state, 'draft')
+        self.assertEqual(a.book_value, 10000)
+
+    def test_state_transitions_draft_to_running(self):
+        a = self.env['fusion.asset'].create(self.asset_vals)
+        a.action_set_running()
+        self.assertEqual(a.state, 'running')
+        self.assertTrue(a.in_service_date)
+
+    def test_pause_resume(self):
+        a = self.env['fusion.asset'].create(self.asset_vals)
+        a.action_set_running()
+        a.action_pause()
+        self.assertEqual(a.state, 'paused')
+        a.action_resume()
+        self.assertEqual(a.state, 'running')
+
+    def test_cannot_pause_from_draft(self):
+        a = self.env['fusion.asset'].create(self.asset_vals)
+        with self.assertRaises(ValidationError):
+            a.action_pause()
+
+    def test_negative_cost_rejected(self):
+        with self.assertRaises(Exception):
+            self.env['fusion.asset'].create({**self.asset_vals, 'cost': -100})
+
+    def test_salvage_exceeds_cost_rejected(self):
+        with self.assertRaises(Exception):
+            self.env['fusion.asset'].create(
+                {**self.asset_vals, 'cost': 1000, 'salvage_value': 5000},
+            )
+
+    def test_book_value_starts_at_cost(self):
+        a = self.env['fusion.asset'].create(self.asset_vals)
+        self.assertEqual(a.book_value, a.cost)
+        self.assertEqual(a.total_depreciated, 0)

fusion_accounting_assets/tests/test_fusion_asset_anomaly.py

@@ -0,0 +1,49 @@
+from datetime import date
+
+from odoo.tests.common import TransactionCase
+from odoo.tests import tagged
+
+
+@tagged('post_install', '-at_install')
+class TestFusionAssetAnomaly(TransactionCase):
+
+    def setUp(self):
+        super().setUp()
+        self.asset = self.env['fusion.asset'].create({
+            'name': 'Watched Asset',
+            'cost': 5000,
+            'acquisition_date': date(2026, 1, 1),
+        })
+
+    def _make_anomaly(self, **kw):
+        vals = {
+            'asset_id': self.asset.id,
+            'anomaly_type': 'behind_schedule',
+            'severity': 'medium',
+            'expected': 1000.0,
+            'actual': 700.0,
+            'variance_pct': -30.0,
+        }
+        vals.update(kw)
+        return self.env['fusion.asset.anomaly'].create(vals)
+
+    def test_create_defaults_state_new(self):
+        a = self._make_anomaly()
+        self.assertEqual(a.state, 'new')
+        self.assertTrue(a.detected_at)
+        self.assertEqual(a.company_id, self.asset.company_id)
+
+    def test_acknowledge_transitions(self):
+        a = self._make_anomaly()
+        a.action_acknowledge()
+        self.assertEqual(a.state, 'acknowledged')
+
+    def test_dismiss_transitions(self):
+        a = self._make_anomaly()
+        a.action_dismiss()
+        self.assertEqual(a.state, 'dismissed')
+
+    def test_resolve_transitions(self):
+        a = self._make_anomaly(anomaly_type='low_utilization', severity='high')
+        a.action_resolve()
+        self.assertEqual(a.state, 'resolved')

fusion_accounting_assets/tests/test_fusion_asset_category.py

@@ -0,0 +1,35 @@
+from datetime import date
+
+from odoo.tests.common import TransactionCase
+from odoo.tests import tagged
+
+
+@tagged('post_install', '-at_install')
+class TestFusionAssetCategory(TransactionCase):
+
+    def test_create_with_defaults(self):
+        cat = self.env['fusion.asset.category'].create({'name': 'Computers'})
+        self.assertEqual(cat.method, 'straight_line')
+        self.assertEqual(cat.useful_life_years, 5)
+        self.assertEqual(cat.prorate_convention, 'days_period')
+        self.assertEqual(cat.asset_count, 0)
+
+    def test_asset_count_reflects_linked_assets(self):
+        cat = self.env['fusion.asset.category'].create({'name': 'Vehicles'})
+        for i in range(3):
+            self.env['fusion.asset'].create({
+                'name': f'Truck {i}',
+                'cost': 50000,
+                'acquisition_date': date(2026, 1, 1),
+                'method': 'declining_balance',
+                'category_id': cat.id,
+            })
+        cat.invalidate_recordset(['asset_count'])
+        self.assertEqual(cat.asset_count, 3)
+
+    def test_method_must_be_in_selection(self):
+        with self.assertRaises(Exception):
+            self.env['fusion.asset.category'].create({
+                'name': 'Bogus',
+                'method': 'not_a_method',
+            })

fusion_accounting_assets/tests/test_fusion_asset_depreciation_line.py

@@ -0,0 +1,62 @@
+from datetime import date
+
+from odoo.tests.common import TransactionCase
+from odoo.tests import tagged
+
+
+@tagged('post_install', '-at_install')
+class TestFusionAssetDepreciationLine(TransactionCase):
+
+    def setUp(self):
+        super().setUp()
+        self.asset = self.env['fusion.asset'].create({
+            'name': 'Asset for Lines',
+            'cost': 12000,
+            'salvage_value': 0,
+            'acquisition_date': date(2026, 1, 1),
+            'method': 'straight_line',
+            'useful_life_years': 1,
+        })
+
+    def _make_line(self, period_index, amount=1000.0, scheduled_date=None):
+        return self.env['fusion.asset.depreciation.line'].create({
+            'asset_id': self.asset.id,
+            'period_index': period_index,
+            'scheduled_date': scheduled_date or date(2026, period_index, 28),
+            'amount': amount,
+        })
+
+    def test_create_line_defaults_unposted(self):
+        line = self._make_line(1)
+        self.assertFalse(line.is_posted)
+        self.assertFalse(line.posted_date)
+        self.assertFalse(line.move_id)
+        self.assertEqual(line.company_id, self.asset.company_id)
+        self.assertEqual(line.currency_id, self.asset.currency_id)
+
+    def test_action_post_marks_line_posted(self):
+        line = self._make_line(2)
+        line.action_post()
+        self.assertTrue(line.is_posted)
+        self.assertTrue(line.posted_date)
+
+    def test_action_post_idempotent_keeps_first_date(self):
+        line = self._make_line(3)
+        line.action_post()
+        first_date = line.posted_date
+        line.action_post()
+        self.assertEqual(line.posted_date, first_date)
+
+    def test_unique_period_per_asset(self):
+        self._make_line(4)
+        with self.assertRaises(Exception):
+            self._make_line(4)
+
+    def test_book_value_reflects_posted_lines_only(self):
+        l1 = self._make_line(5, amount=1000)
+        self._make_line(6, amount=1500)
+        self.assertEqual(self.asset.book_value, 12000)
+        l1.action_post()
+        self.asset.invalidate_recordset(['book_value', 'total_depreciated'])
+        self.assertEqual(self.asset.total_depreciated, 1000)
+        self.assertEqual(self.asset.book_value, 11000)

fusion_accounting_assets/tests/test_fusion_asset_disposal.py

@@ -0,0 +1,56 @@
+from datetime import date
+
+from odoo.tests.common import TransactionCase
+from odoo.tests import tagged
+
+
+@tagged('post_install', '-at_install')
+class TestFusionAssetDisposal(TransactionCase):
+
+    def setUp(self):
+        super().setUp()
+        self.asset = self.env['fusion.asset'].create({
+            'name': 'Disposable Asset',
+            'cost': 10000,
+            'salvage_value': 0,
+            'acquisition_date': date(2026, 1, 1),
+            'method': 'straight_line',
+            'useful_life_years': 5,
+        })
+
+    def test_create_minimal_sale(self):
+        d = self.env['fusion.asset.disposal'].create({
+            'asset_id': self.asset.id,
+            'disposal_type': 'sale',
+            'sale_amount': 7000,
+            'book_value_at_disposal': 6000,
+        })
+        self.assertEqual(d.gain_loss_amount, 1000)
+        self.assertEqual(d.company_id, self.asset.company_id)
+
+    def test_sale_at_loss(self):
+        d = self.env['fusion.asset.disposal'].create({
+            'asset_id': self.asset.id,
+            'disposal_type': 'sale',
+            'sale_amount': 4000,
+            'book_value_at_disposal': 6000,
+        })
+        self.assertEqual(d.gain_loss_amount, -2000)
+
+    def test_scrap_full_loss(self):
+        d = self.env['fusion.asset.disposal'].create({
+            'asset_id': self.asset.id,
+            'disposal_type': 'scrap',
+            'sale_amount': 0,
+            'book_value_at_disposal': 6000,
+        })
+        self.assertEqual(d.gain_loss_amount, -6000)
+
+    def test_donation_ignores_sale_amount(self):
+        d = self.env['fusion.asset.disposal'].create({
+            'asset_id': self.asset.id,
+            'disposal_type': 'donation',
+            'sale_amount': 999,
+            'book_value_at_disposal': 6000,
+        })
+        self.assertEqual(d.gain_loss_amount, -6000)

fusion_accounting_assets/tests/test_fusion_asset_engine.py

@@ -0,0 +1,115 @@
+from datetime import date
+
+from odoo.tests.common import TransactionCase
+from odoo.tests import tagged
+from odoo.exceptions import ValidationError
+
+
+@tagged('post_install', '-at_install')
+class TestFusionAssetEngine(TransactionCase):
+
+    def setUp(self):
+        super().setUp()
+        self.engine = self.env['fusion.asset.engine']
+        self.asset = self.env['fusion.asset'].create({
+            'name': 'Test Engine Asset',
+            'cost': 10000,
+            'salvage_value': 1000,
+            'acquisition_date': date(2026, 1, 1),
+            'in_service_date': date(2026, 1, 1),
+            'method': 'straight_line',
+            'useful_life_years': 5,
+        })
+
+    def test_engine_model_exists(self):
+        self.assertIn('fusion.asset.engine', self.env.registry)
+
+    def test_compute_schedule_straight_line(self):
+        result = self.engine.compute_depreciation_schedule(self.asset)
+        self.assertEqual(result['lines_created'], 5)
+        lines = self.asset.depreciation_line_ids
+        self.assertEqual(len(lines), 5)
+        # Total depreciation should equal cost - salvage = 9000
+        total = sum(lines.mapped('amount'))
+        self.assertAlmostEqual(total, 9000, places=2)
+
+    def test_compute_schedule_declining_balance(self):
+        self.asset.write({'method': 'declining_balance', 'declining_rate_pct': 30.0})
+        self.engine.compute_depreciation_schedule(self.asset)
+        lines = self.asset.depreciation_line_ids
+        self.assertGreater(len(lines), 0)
+        # First-period amount should be cost * rate = 10000 * 0.3 = 3000
+        first = lines.sorted('period_index')[0]
+        self.assertAlmostEqual(first.amount, 3000, places=2)
+
+    def test_compute_schedule_recompute_wipes_unposted(self):
+        self.engine.compute_depreciation_schedule(self.asset)
+        self.asset.write({'useful_life_years': 8})
+        self.engine.compute_depreciation_schedule(self.asset, recompute=True)
+        self.assertEqual(len(self.asset.depreciation_line_ids), 8)
+
+    def test_compute_schedule_validates_zero_cost(self):
+        # Bypass DB constraint with sudo + the constraint allows cost >= 0,
+        # but engine validation requires cost > 0.
+        bad = self.env['fusion.asset'].create({
+            'name': 'Zero',
+            'cost': 0,
+            'acquisition_date': date(2026, 1, 1),
+            'method': 'straight_line',
+            'useful_life_years': 5,
+        })
+        with self.assertRaises(ValidationError):
+            self.engine.compute_depreciation_schedule(bad)
+
+    def test_post_depreciation_entry_marks_line_posted(self):
+        self.engine.compute_depreciation_schedule(self.asset)
+        self.asset.action_set_running()
+        result = self.engine.post_depreciation_entry(self.asset)
+        self.assertEqual(result['posted_count'], 1)
+        first_line = self.asset.depreciation_line_ids.sorted('period_index')[0]
+        self.assertTrue(first_line.is_posted)
+
+    def test_post_depreciation_only_after_running(self):
+        self.engine.compute_depreciation_schedule(self.asset)
+        # asset is still in 'draft' state
+        with self.assertRaises(ValidationError):
+            self.engine.post_depreciation_entry(self.asset)
+
+    def test_dispose_asset_creates_disposal_record(self):
+        self.engine.compute_depreciation_schedule(self.asset)
+        self.asset.action_set_running()
+        result = self.engine.dispose_asset(
+            self.asset, sale_amount=5000, sale_date=date(2027, 6, 1),
+        )
+        self.assertEqual(self.asset.state, 'disposed')
+        self.assertIn('disposal_id', result)
+        self.assertEqual(result['book_value_at_disposal'], self.asset.book_value)
+
+    def test_partial_sale_creates_child_and_disposes(self):
+        self.engine.compute_depreciation_schedule(self.asset)
+        self.asset.action_set_running()
+        original_cost = self.asset.cost
+        result = self.engine.partial_sale(
+            self.asset, sold_amount=3000, sold_qty=0.3,
+            sale_date=date(2027, 6, 1),
+        )
+        self.assertIn('parent_asset_id', result)
+        self.assertIn('child_asset_id', result)
+        self.asset.invalidate_recordset(['cost'])
+        expected_remaining = round(original_cost * 0.7, 2)
+        self.assertAlmostEqual(self.asset.cost, expected_remaining, places=2)
+
+    def test_pause_resume_round_trip(self):
+        self.asset.action_set_running()
+        self.engine.pause_asset(self.asset)
+        self.assertEqual(self.asset.state, 'paused')
+        self.engine.resume_asset(self.asset)
+        self.assertEqual(self.asset.state, 'running')
+
+    def test_reverse_disposal_restores_running_state(self):
+        self.engine.compute_depreciation_schedule(self.asset)
+        self.asset.action_set_running()
+        self.engine.dispose_asset(self.asset, sale_amount=5000)
+        self.assertEqual(self.asset.state, 'disposed')
+        self.engine.reverse_disposal(self.asset)
+        self.assertEqual(self.asset.state, 'running')

fusion_accounting_assets/tests/test_prorate.py

@@ -0,0 +1,65 @@
+from datetime import date
+
+from odoo.tests.common import TransactionCase
+from odoo.tests import tagged
+from odoo.addons.fusion_accounting_assets.services.prorate import prorate_factor
+
+
+@tagged('post_install', '-at_install')
+class TestProrate(TransactionCase):
+
+    def test_full_month_convention_always_one(self):
+        f = prorate_factor(
+            period_start=date(2026, 1, 1),
+            period_end=date(2026, 1, 31),
+            asset_start=date(2026, 1, 15),
+            convention='full_month',
+        )
+        self.assertEqual(f, 1.0)
+
+    def test_asset_starts_before_period_full_factor(self):
+        f = prorate_factor(
+            period_start=date(2026, 1, 1),
+            period_end=date(2026, 1, 31),
+            asset_start=date(2025, 12, 1),
+            convention='days_period',
+        )
+        self.assertEqual(f, 1.0)
+
+    def test_asset_starts_after_period_zero_factor(self):
+        f = prorate_factor(
+            period_start=date(2026, 1, 1),
+            period_end=date(2026, 1, 31),
+            asset_start=date(2026, 2, 5),
+            convention='days_period',
+        )
+        self.assertEqual(f, 0.0)
+
+    def test_days_period_mid_month(self):
+        # Jan 16 -> Jan 31 inclusive = 16 days; period = 31 days
+        f = prorate_factor(
+            period_start=date(2026, 1, 1),
+            period_end=date(2026, 1, 31),
+            asset_start=date(2026, 1, 16),
+            convention='days_period',
+        )
+        self.assertAlmostEqual(f, 16 / 31, places=5)
+
+    def test_days_365_mid_month(self):
+        # 16 days / 365
+        f = prorate_factor(
+            period_start=date(2026, 1, 1),
+            period_end=date(2026, 1, 31),
+            asset_start=date(2026, 1, 16),
+            convention='days_365',
+        )
+        self.assertAlmostEqual(f, 16 / 365.0, places=5)
+
+    def test_unknown_convention_raises(self):
+        with self.assertRaises(ValueError):
+            prorate_factor(
+                period_start=date(2026, 1, 1),
+                period_end=date(2026, 1, 31),
+                asset_start=date(2026, 1, 15),
+                convention='bogus',  # type: ignore[arg-type]
+            )

fusion_accounting_assets/tests/test_salvage_value.py

@@ -0,0 +1,45 @@
+from odoo.tests.common import TransactionCase
+from odoo.tests import tagged
+from odoo.addons.fusion_accounting_assets.services.salvage_value import (
+    SalvageConfig, compute_salvage_value, remaining_useful_life_value,
+)
+
+
+@tagged('post_install', '-at_install')
+class TestSalvageValue(TransactionCase):
+
+    def test_zero_method_returns_zero(self):
+        v = compute_salvage_value(cost=10000, config=SalvageConfig(method='zero'))
+        self.assertEqual(v, 0.0)
+
+    def test_percentage_method(self):
+        v = compute_salvage_value(
+            cost=10000, config=SalvageConfig(method='percentage', value=10),
+        )
+        self.assertAlmostEqual(v, 1000.0, places=2)
+
+    def test_fixed_method(self):
+        v = compute_salvage_value(
+            cost=10000, config=SalvageConfig(method='fixed', value=750),
+        )
+        self.assertAlmostEqual(v, 750.0, places=2)
+
+    def test_unknown_method_raises(self):
+        with self.assertRaises(ValueError):
+            compute_salvage_value(
+                cost=10000,
+                config=SalvageConfig(method='bogus', value=0),  # type: ignore[arg-type]
+            )
+
+    def test_remaining_useful_life_value_midway(self):
+        # Halfway through life; current book 6000, salvage 1000 -> 1000 + 5000*0.5 = 3500
+        v = remaining_useful_life_value(
+            current_book=6000, salvage=1000, periods_used=5, total_periods=10,
+        )
+        self.assertAlmostEqual(v, 3500.0, places=2)
+
+    def test_remaining_useful_life_value_at_end_returns_salvage(self):
+        v = remaining_useful_life_value(
+            current_book=1200, salvage=1000, periods_used=10, total_periods=10,
+        )
+        self.assertEqual(v, 1000.0)

fusion_accounting_assets/tests/test_useful_life_predictor.py

@@ -0,0 +1,61 @@
+from odoo.tests.common import TransactionCase
+from odoo.tests import tagged
+from odoo.addons.fusion_accounting_assets.services.useful_life_predictor import (
+    predict_useful_life,
+)
+from odoo.addons.fusion_accounting_assets.services.useful_life_prompt import (
+    SYSTEM_PROMPT, build_prompt,
+)
+
+
+@tagged('post_install', '-at_install')
+class TestUsefulLifePredictor(TransactionCase):
+
+    def setUp(self):
+        super().setUp()
+        # Ensure no provider configured for these fallback tests.
+        self.env['ir.config_parameter'].sudo().search([
+            ('key', 'in', [
+                'fusion_accounting.provider.asset_useful_life',
+                'fusion_accounting.provider.default',
+            ])
+        ]).unlink()
+
+    def test_fallback_computer(self):
+        result = predict_useful_life(self.env, description="Dell laptop")
+        self.assertEqual(result['useful_life_years'], 4)
+        self.assertEqual(result['depreciation_method'], 'straight_line')
+
+    def test_fallback_furniture(self):
+        result = predict_useful_life(self.env, description="office desk")
+        self.assertEqual(result['useful_life_years'], 7)
+
+    def test_fallback_vehicle_uses_declining(self):
+        result = predict_useful_life(self.env, description="Ford F-150 truck")
+        self.assertEqual(result['useful_life_years'], 5)
+        self.assertEqual(result['depreciation_method'], 'declining_balance')
+
+    def test_fallback_default_for_unknown(self):
+        result = predict_useful_life(self.env, description="mystery widget")
+        self.assertEqual(result['useful_life_years'], 5)
+        self.assertEqual(result['confidence'], 0.3)
+
+    def test_returns_dict_with_required_keys(self):
+        result = predict_useful_life(self.env, description="server")
+        for key in ('useful_life_years', 'depreciation_method', 'rationale', 'confidence'):
+            self.assertIn(key, result)
+
+
+@tagged('post_install', '-at_install')
+class TestUsefulLifePrompt(TransactionCase):
+
+    def test_system_prompt_requires_json(self):
+        self.assertIn('JSON', SYSTEM_PROMPT)
+
+    def test_build_prompt_returns_tuple(self):
+        result = build_prompt(description='test')
+        self.assertEqual(len(result), 2)
+
+    def test_user_prompt_includes_amount(self):
+        _, user = build_prompt(description='laptop', amount=2000)
+        self.assertIn('2,000', user)

fusion_accounting_reports/CLAUDE.md

@@ -0,0 +1,147 @@
+# fusion_accounting_reports — Cursor / Claude Context
+
+## Purpose
+
+AI-augmented financial reports — a Fusion-native replacement for Odoo
+Enterprise's `account_reports` module. Phase 2 of the fusion_accounting
+roadmap.
+
+CORE scope:
+- Income Statement (P&L)
+- Balance Sheet
+- Trial Balance
+- General Ledger (with drill-down)
+
+AI augmentation:
+- Anomaly detection (variance vs prior period)
+- AI commentary (LLM-generated narrative)
+
+## Architecture
+
+Hybrid: the engine (`fusion.report.engine`, AbstractModel) is the SINGLE
+read surface for reports. Per-report definitions are stored as `fusion.report`
+records with JSON `line_specs` so non-developers can tweak the layouts.
+
+Public engine API (5 methods):
+- `compute_pnl(period, *, comparison='none', company_id=None)`
+- `compute_balance_sheet(date_to, *, comparison='none', company_id=None)`
+- `compute_trial_balance(period, *, company_id=None)`
+- `compute_gl(period, *, account_ids=None, company_id=None)`
+- `drill_down(*, account_id, period, company_id=None)`
+
+Pure-Python services in `services/` (no Odoo imports — independently
+unit-testable):
+- `date_periods` — `Period` dataclass + comparison-period math
+- `account_hierarchy` — chart-of-accounts tree walk
+- `totaling` — debit/credit/balance roll-ups
+- `currency_conversion` — multi-currency conversion via `res.currency.rate`
+- `line_resolver` — JSON `line_specs` → rendered rows
+- `drill_down_resolver` — line → underlying journal items
+- `anomaly_detection` — variance vs prior period (z-score + abs/pct gates)
+- `commentary_generator` — LLM narrative with templated fallback
+- `commentary_prompt` — provider-agnostic system + user prompt
+
+Persisted models in `models/`:
+- `fusion.report` — definition with JSON `line_specs`
+- `fusion.report.commentary` — LLM-output cache (one per period+mode)
+- `fusion.report.anomaly` — flagged variances
+- `fusion.account.balance.mv` — pre-aggregated materialized view
+- `fusion.report.engine` — AbstractModel (the API)
+- `fusion.reports.cron` — cron handlers (commentary refresh, MV refresh)
+- `fusion.xlsx.export.wizard` — TransientModel (XLSX export)
+- `fusion.period.picker.wizard` — TransientModel (UX entry-point)
+- `fusion.migration.wizard` (inherits) — adds `_reports_bootstrap_step`
+
+Controller: `controllers/reports_controller.py` exposes 8 JSON-RPC endpoints
+under `/fusion/reports/*`. All read paths route through the engine.
+
+OWL frontend: `static/src/`
+- `scss/` — variables, base styles, dark-mode overrides
+- `services/reports_service.js` — central reactive state + RPC wrappers
+- `views/report_viewer/` — top-level OWL view + view-registry adapter
+- `components/report_table/` — generic financial-table renderer
+- `components/drill_down_dialog/` — modal for journal-item listing
+- `components/period_filter/` — date-range + comparison picker
+- `components/ai_commentary_panel/` — LLM commentary surface
+- `components/anomaly_strip/` — variance summary banner
+- `tours/reports_tours.js` — 5 OWL tour smoke tests
+
+## Coexistence
+
+When `account_reports` is installed, the Reports menu hides via
+`fusion_accounting_core.group_fusion_show_when_enterprise_absent`
+(a computed group). The engine + AI tools (commentary, anomaly detection)
+remain available for the chat regardless.
+
+## 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`).
+
+- **Engine signature:** Public methods are keyword-only after the leading
+  positional `period` / `date_to`. Always pass `company_id=...` explicitly.
+
+- **`fusion.report` lookup:** `_get_report` falls back from per-company
+  override to global (`company_id=False`) — order is `company_id desc nulls
+  last`.
+
+- **Materialized view refresh:** `fusion.account.balance.mv` rebuilds via a
+  dedicated autocommit cursor (REFRESH CONCURRENTLY can't run inside Odoo's
+  regular transaction). Triggered by cron + on demand from the engine when
+  data is older than the configured TTL.
+
+- **JSON `line_specs`:** Strings prefixed `account:`, `prefix:`, `formula:`
+  or `header` — `line_resolver.py` resolves each spec to a row. Header rows
+  have no compute payload and are silently skipped by downstream totals.
+
+- **Commentary cache:** Keyed on `(report_id, company_id, period_from,
+  period_to, comparison_mode)` with a unique constraint. Re-runs use the
+  cache unless `force_refresh=True`.
+
+## Test counts (Phase 2 ship)
+
+- 130 logical tests, 0 failed, 0 errors
+- Includes:
+  - 6 benchmarks (tagged `benchmark`)
+  - 1 LLM compat smoke (tagged `local_llm`, skips when no LLM)
+  - 5 OWL tours (tagged `tour`, skips without `websocket-client`)
+  - Property-based, integration, controller, materialized-view, coexistence,
+    migration round-trip, PDF/XLSX export
+
+## Performance baseline
+
+| Operation | Median | P95 | Budget |
+|---|---|---|---|
+| `engine.compute_pnl` | 3ms | 8ms | <2000ms |
+| `engine.compute_balance_sheet` | 15ms | 20ms | <2000ms |
+| `engine.compute_trial_balance` | 3ms | 8ms | <1000ms |
+| `engine.compute_gl` | 25ms | 81ms | <3000ms |
+| `engine.drill_down` | 2ms | 10ms | <500ms |
+| `controller.run` (HTTP round-trip) | 9ms | 46ms | <2500ms |
+
+All metrics within 1x of budget at Phase 2 ship. Numbers from
+`tests/test_performance_benchmarks.py` against the dev VM
+(`westin-v19`, ~1 fiscal year of data).
+
+## Known concerns / Phase 2.5 backlog
+
+- Trial balance period-only sum doesn't auto-close to retained earnings
+  (drift visible in `test_trial_balance_total_near_zero`, currently skipped)
+- Balance sheet `TOTAL LIABILITIES + EQUITY` math limited (no
+  subtotal-of-subtotals expansion in `formula:` specs)
+- GL `line_specs` need `prefix:` empty-string handling for
+  "all accounts" semantics
+- Header rows (no compute payload) silently skipped by `line_resolver` —
+  fine for layout, but a `header_only=True` flag would be clearer
+- `expense` prefix overlaps with subtypes (`expense_direct_cost`,
+  `expense_depreciation`) — current line_specs need explicit ordering or a
+  longer-prefix-wins rule
+- `wkhtmltopdf` may need configuration for PDF export on first install
+- `ReportsAdapter.run_report` vs `run_fusion_report` naming (legacy clash
+  with Enterprise wrapper)
+- Tour tests skip when `websocket-client` is absent — install it in CI to
+  exercise the OWL surface end-to-end

fusion_accounting_reports/README.md

@@ -0,0 +1,103 @@
+# fusion_accounting_reports
+
+AI-augmented financial reports for Odoo 19 Community — a Fusion-native
+replacement for Enterprise's `account_reports` module.
+
+## What it does
+
+- **CORE reports**: Income Statement (P&L), Balance Sheet, Trial Balance,
+  General Ledger (with drill-down to journal items)
+- **AI augmentation**: variance-based anomaly detection + LLM-generated
+  commentary (Claude / GPT / local LM Studio / Ollama)
+- **Wizards**: period picker (common presets — MTD, QTD, YTD, last month,
+  custom range) + XLSX export
+- **Coexists** with Enterprise's `account_reports` (Enterprise wins by
+  default; the Fusion menu appears only when Enterprise is uninstalled —
+  the engine and AI tools are always available via the AI chat)
+- **Multi-currency** aware via `services/currency_conversion.py`
+- **Multi-company** aware (per-company `fusion.report` overrides fall back
+  to global definitions)
+
+## Quick start
+
+```bash
+# Install
+odoo --addons-path=... -i fusion_accounting_reports
+
+# Open the reports menu (when Enterprise's account_reports is NOT installed)
+# Apps → Reports → Open Financial Report
+```
+
+## Configuration
+
+### LLM commentary (optional)
+
+For LM Studio / Ollama (local):
+
+- `fusion_accounting.openai_base_url` = `http://host.docker.internal:1234/v1`
+- `fusion_accounting.openai_model` = your local model name
+- `fusion_accounting.openai_api_key` = `lm-studio` (or anything non-empty)
+- `fusion_accounting.provider.reports_commentary` = `openai`
+
+For OpenAI / Anthropic, set the corresponding API keys via the
+`fusion_accounting_ai` config screen — `reports_commentary` will route
+through whatever provider you choose.
+
+If no provider is configured, commentary falls back to a deterministic
+templated summary (no LLM call).
+
+### Cron jobs
+
+Two cron handlers live in `models/fusion_reports_cron.py`:
+
+- `fusion_reports_commentary_refresh` — daily, regenerates commentary for
+  the most recently completed period
+- `fusion_reports_mv_refresh` — every 15 min, refreshes
+  `fusion.account.balance.mv`
+
+## Public engine API
+
+```python
+engine = env['fusion.report.engine']
+
+# Income statement
+result = engine.compute_pnl(period, comparison='previous_year')
+
+# Balance sheet (point-in-time)
+result = engine.compute_balance_sheet(date(2026, 12, 31))
+
+# Trial balance
+result = engine.compute_trial_balance(period)
+
+# General ledger (journal items per account)
+result = engine.compute_gl(period, account_ids=[1, 2, 3])
+
+# Drill-down (one account, period)
+items = engine.drill_down(account_id=1, period=period)
+```
+
+## JSON-RPC endpoints
+
+All under `/fusion/reports/`:
+
+- `POST /fusion/reports/run` — single entry-point (dispatches by `report_type`)
+- `POST /fusion/reports/drill_down` — journal items for an account+period
+- `POST /fusion/reports/commentary` — fetch/refresh LLM commentary
+- `POST /fusion/reports/anomalies` — flagged variances for a period
+- `POST /fusion/reports/export_xlsx` — XLSX bytes
+- `POST /fusion/reports/export_pdf` — PDF bytes (via wkhtmltopdf)
+- `POST /fusion/reports/list_definitions` — available `fusion.report` records
+- `POST /fusion/reports/period_presets` — date-range presets for the picker
+
+## Test counts
+
+- 130 logical tests, 0 failures, 0 errors
+- 6 performance benchmarks (tagged `benchmark`)
+- 1 local-LLM compat smoke (tagged `local_llm`, skips without LLM)
+- 5 OWL tour tests (tagged `tour`, skips without `websocket-client`)
+
+## See also
+
+- `CLAUDE.md` — agent context (architecture, conventions, perf baseline,
+  Phase 2.5 backlog)
+- `UPGRADE_NOTES.md` — V19 anchor + migration strategy

fusion_accounting_reports/UPGRADE_NOTES.md

@@ -0,0 +1,60 @@
+# fusion_accounting_reports — Upgrade Notes
+
+## Odoo Version Anchor
+
+This module targets **Odoo 19.0** (community-base).
+
+Reference snapshot of Enterprise code mirrored from:
+- `account_reports` (Odoo 19.0.x)
+- Source: `/Users/gurpreet/Github/RePackaged-Odoo/accounting/account_reports/`
+
+## 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.move.line` / `account.account` API
+   surfaces relied on by `services/totaling.py` and
+   `services/drill_down_resolver.py`
+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 + benchmarks against the new Odoo
+   version
+5. Update this file with the new version anchor + any deviations
+
+## V19 Migration Notes (already applied — Phase 1 lessons)
+
+These were the bite-points from Phase 1 (`fusion_accounting_bank_rec`); we
+preempted them in Phase 2 from day one:
+
+- `_sql_constraints` → `models.Constraint` (used in `fusion.report`,
+  `fusion.report.commentary`, `fusion.report.anomaly`)
+- `@api.depends('id')` → removed everywhere; computed fields depend on real
+  field names instead
+- `@route(type='json')` → `type='jsonrpc'` (all 8 endpoints)
+- `numbercall` field on `ir.cron` → omitted (removed in V19)
+- `res.groups.users` → `user_ids`
+- `ir.ui.menu.groups_id` → `group_ids` (used in `views/menu_views.xml` and
+  the two wizard view files for the coexistence-group filter)
+
+## Engine API Stability
+
+The 5 public engine methods (`compute_pnl`, `compute_balance_sheet`,
+`compute_trial_balance`, `compute_gl`, `drill_down`) are the public contract.
+Their signatures are keyword-only after the first positional argument and
+will be treated as semver-stable across patch releases. Breaking changes
+will bump the minor version (e.g. 19.0.2.x.y).
+
+## Phase 2 → Phase 2.5 Migration
+
+If we ship Phase 2.5 (line_spec polish, deferred features, header_only
+flag, prefix overlap fix), changes will go in incremental commits. No DB
+migration needed — Phase 2 schema is forward-compatible:
+
+- `fusion.report.line_specs` is a JSON column; the migration path is to
+  rewrite specs in place
+- `fusion.account.balance.mv` can be dropped/re-created freely
+- `fusion.report.commentary` is a cache; safe to truncate on upgrade
+- `fusion.report.anomaly` records carry Period as date_from/date_to fields;
+  no schema-level changes anticipated

fusion_accounting_reports/__init__.py

@@ -0,0 +1,5 @@
+from . import services
+from . import models
+from . import controllers
+from . import reports
+from . import wizards

fusion_accounting_reports/__manifest__.py

@@ -0,0 +1,76 @@
+{
+    'name': 'Fusion Accounting Reports',
+    'version': '19.0.1.0.38',
+    'category': 'Accounting/Accounting',
+    'summary': 'AI-augmented financial reports (P&L, balance sheet, trial balance, GL).',
+    'description': """
+Fusion Accounting Reports
+=========================
+
+A Fusion-native replacement for Odoo Enterprise's account_reports module.
+
+CORE scope (Phase 2):
+- Income Statement (P&L)
+- Balance Sheet
+- Trial Balance
+- General Ledger (with drill-down)
+
+AI augmentation:
+- Anomaly detection (variance vs prior period)
+- AI commentary (LLM-generated narrative)
+
+Coexists with Enterprise: when account_reports is installed, the Fusion
+menu hides; the engine and AI tools remain available for the chat.
+""",
+    'author': 'Fusion Accounting',
+    'license': 'LGPL-3',
+    'depends': [
+        'fusion_accounting_core',
+        'fusion_accounting_ai',
+        'fusion_accounting_migration',
+        'account',
+    ],
+    'data': [
+        'security/ir.model.access.csv',
+        'data/report_pnl.xml',
+        'data/report_balance_sheet.xml',
+        'data/report_trial_balance.xml',
+        'data/report_general_ledger.xml',
+        'data/cron.xml',
+        'reports/report_pdf_template.xml',
+        'wizards/xlsx_export_wizard_views.xml',
+        'wizards/period_picker_wizard_views.xml',
+        'views/menu_views.xml',
+    ],
+    'external_dependencies': {
+        'python': ['xlsxwriter'],
+    },
+    'assets': {
+        'web.assets_backend': [
+            'fusion_accounting_reports/static/src/scss/_variables.scss',
+            'fusion_accounting_reports/static/src/scss/reports.scss',
+            'fusion_accounting_reports/static/src/scss/dark_mode.scss',
+            'fusion_accounting_reports/static/src/services/reports_service.js',
+            'fusion_accounting_reports/static/src/views/report_viewer/report_viewer.js',
+            'fusion_accounting_reports/static/src/views/report_viewer/report_viewer.xml',
+            'fusion_accounting_reports/static/src/views/report_viewer/report_viewer_view.js',
+            'fusion_accounting_reports/static/src/components/report_table/report_table.js',
+            'fusion_accounting_reports/static/src/components/report_table/report_table.xml',
+            'fusion_accounting_reports/static/src/components/drill_down_dialog/drill_down_dialog.js',
+            'fusion_accounting_reports/static/src/components/drill_down_dialog/drill_down_dialog.xml',
+            'fusion_accounting_reports/static/src/components/period_filter/period_filter.js',
+            'fusion_accounting_reports/static/src/components/period_filter/period_filter.xml',
+            'fusion_accounting_reports/static/src/components/ai_commentary_panel/ai_commentary_panel.js',
+            'fusion_accounting_reports/static/src/components/ai_commentary_panel/ai_commentary_panel.xml',
+            'fusion_accounting_reports/static/src/components/anomaly_strip/anomaly_strip.js',
+            'fusion_accounting_reports/static/src/components/anomaly_strip/anomaly_strip.xml',
+        ],
+        'web.assets_tests': [
+            'fusion_accounting_reports/static/src/tours/reports_tours.js',
+        ],
+    },
+    'installable': True,
+    'auto_install': False,
+    'application': False,
+    'icon': '/fusion_accounting_reports/static/description/icon.png',
+}

fusion_accounting_reports/controllers/__init__.py

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

fusion_accounting_reports/controllers/reports_controller.py

@@ -0,0 +1,248 @@
+"""HTTP controller: 8 JSON-RPC endpoints for the OWL reports widget.
+
+All endpoints route through fusion.report.engine - no direct ORM
+aggregation from the controller. Uses V19's type='jsonrpc'.
+"""
+
+import logging
+from datetime import date, datetime
+
+from odoo import _, http
+from odoo.exceptions import ValidationError
+from odoo.http import request
+
+from ..services.anomaly_detection import detect as detect_anomalies
+from ..services.commentary_generator import generate_commentary
+from ..services.date_periods import Period
+
+_logger = logging.getLogger(__name__)
+
+
+REPORT_TYPES = {'pnl', 'balance_sheet', 'trial_balance', 'general_ledger'}
+
+
+def _parse_date(value):
+    if isinstance(value, date):
+        return value
+    return datetime.strptime(value, '%Y-%m-%d').date()
+
+
+def _build_period(date_from, date_to, label=None):
+    df = _parse_date(date_from)
+    dt = _parse_date(date_to)
+    return Period(date_from=df, date_to=dt, label=label or f"{df} - {dt}")
+
+
+class FusionReportsController(http.Controller):
+
+    @http.route('/fusion/reports/list_available', type='jsonrpc', auth='user')
+    def list_available(self, company_id=None):
+        company_id = int(company_id) if company_id else request.env.company.id
+        Report = request.env['fusion.report'].sudo()
+        reports = Report.search([
+            ('active', '=', True),
+            '|', ('company_id', '=', company_id), ('company_id', '=', False),
+        ], order='sequence, name')
+        return {
+            'reports': [{
+                'id': r.id,
+                'name': r.name,
+                'code': r.code,
+                'report_type': r.report_type,
+                'description': r.description or '',
+                'default_comparison_mode': r.default_comparison_mode,
+            } for r in reports],
+        }
+
+    @http.route('/fusion/reports/run', type='jsonrpc', auth='user')
+    def run(self, report_type, date_from=None, date_to=None,
+            comparison='none', company_id=None):
+        if report_type not in REPORT_TYPES:
+            raise ValidationError(_("Unknown report type: %s") % report_type)
+        company_id = int(company_id) if company_id else request.env.company.id
+        engine = request.env['fusion.report.engine']
+
+        if report_type == 'pnl':
+            period = _build_period(date_from, date_to)
+            return engine.compute_pnl(
+                period, comparison=comparison, company_id=company_id,
+            )
+        if report_type == 'balance_sheet':
+            return engine.compute_balance_sheet(
+                _parse_date(date_to),
+                comparison=comparison,
+                company_id=company_id,
+            )
+        if report_type == 'trial_balance':
+            period = _build_period(date_from, date_to)
+            return engine.compute_trial_balance(period, company_id=company_id)
+        # general_ledger
+        period = _build_period(date_from, date_to)
+        return engine.compute_gl(period, company_id=company_id)
+
+    @http.route('/fusion/reports/drill_down', type='jsonrpc', auth='user')
+    def drill_down(self, account_id, date_from, date_to, company_id=None):
+        company_id = int(company_id) if company_id else request.env.company.id
+        engine = request.env['fusion.report.engine']
+        period = _build_period(date_from, date_to)
+        rows = engine.drill_down(
+            account_id=int(account_id),
+            period=period,
+            company_id=company_id,
+        )
+        return {'rows': rows, 'count': len(rows)}
+
+    @http.route('/fusion/reports/get_anomalies', type='jsonrpc', auth='user')
+    def get_anomalies(self, report_type, date_from, date_to,
+                      comparison='previous_year', persist=False, company_id=None):
+        company_id = int(company_id) if company_id else request.env.company.id
+        report_result = self.run(
+            report_type=report_type,
+            date_from=date_from, date_to=date_to,
+            comparison=comparison, company_id=company_id,
+        )
+        anomalies = detect_anomalies(report_result)
+        if persist and anomalies:
+            Report = request.env['fusion.report']
+            report_def = Report.search([('report_type', '=', report_type)], limit=1)
+            if report_def:
+                self._persist_anomalies(
+                    report_def,
+                    _parse_date(date_from), _parse_date(date_to),
+                    anomalies,
+                )
+        return {'anomalies': anomalies, 'count': len(anomalies)}
+
+    def _persist_anomalies(self, report, period_from, period_to, anomalies):
+        Anomaly = request.env['fusion.report.anomaly']
+        for a in anomalies:
+            existing = Anomaly.search([
+                ('report_id', '=', report.id),
+                ('period_from', '=', period_from),
+                ('period_to', '=', period_to),
+                ('row_id', '=', a['row_id']),
+            ], limit=1)
+            vals = {
+                'report_id': report.id,
+                'period_from': period_from,
+                'period_to': period_to,
+                'row_id': a['row_id'],
+                'label': a['label'],
+                'current_amount': a['current_amount'],
+                'comparison_amount': a['comparison_amount'],
+                'variance_amount': a['variance_amount'],
+                'variance_pct': a['variance_pct'],
+                'severity': a['severity'],
+                'direction': a['direction'],
+            }
+            if existing:
+                existing.write(vals)
+            else:
+                Anomaly.create(vals)
+
+    @http.route('/fusion/reports/get_commentary', type='jsonrpc', auth='user')
+    def get_commentary(self, report_type, date_from, date_to,
+                       comparison='none', force_regenerate=False, company_id=None):
+        company_id = int(company_id) if company_id else request.env.company.id
+        Report = request.env['fusion.report']
+        Commentary = request.env['fusion.report.commentary']
+        report_def = Report.search([('report_type', '=', report_type)], limit=1)
+        if not report_def:
+            raise ValidationError(_("No report definition for %s") % report_type)
+
+        period_from = _parse_date(date_from)
+        period_to = _parse_date(date_to)
+
+        cached = Commentary.search([
+            ('report_id', '=', report_def.id),
+            ('company_id', '=', company_id),
+            ('period_from', '=', period_from),
+            ('period_to', '=', period_to),
+            ('comparison_mode', '=', comparison),
+        ], limit=1)
+        if cached and not force_regenerate:
+            return {
+                'cached': True,
+                'summary': cached.summary or '',
+                'highlights': cached.highlights or [],
+                'concerns': cached.concerns or [],
+                'next_actions': cached.next_actions or [],
+                'generated_at': str(cached.generated_at),
+            }
+
+        report_result = self.run(
+            report_type=report_type, date_from=date_from,
+            date_to=date_to, comparison=comparison,
+            company_id=company_id,
+        )
+        anomalies = detect_anomalies(report_result)
+        commentary = generate_commentary(
+            request.env,
+            report_result=report_result,
+            anomalies=anomalies,
+        )
+        vals = {
+            'report_id': report_def.id,
+            'company_id': company_id,
+            'period_from': period_from,
+            'period_to': period_to,
+            'comparison_mode': comparison,
+            'summary': commentary.get('summary', ''),
+            'highlights': commentary.get('highlights', []),
+            'concerns': commentary.get('concerns', []),
+            'next_actions': commentary.get('next_actions', []),
+        }
+        if cached:
+            cached.write(vals)
+        else:
+            Commentary.create(vals)
+        return {'cached': False, **commentary}
+
+    @http.route('/fusion/reports/compare_periods', type='jsonrpc', auth='user')
+    def compare_periods(self, report_type, date_from, date_to,
+                        comparison='previous_year', company_id=None):
+        return self.run(
+            report_type=report_type, date_from=date_from,
+            date_to=date_to, comparison=comparison,
+            company_id=company_id,
+        )
+
+    @http.route('/fusion/reports/export_pdf', type='jsonrpc', auth='user')
+    def export_pdf(self, report_type, date_from, date_to,
+                   comparison='none', company_id=None):
+        Report = request.env['fusion.report']
+        report_def = Report.search([('report_type', '=', report_type)], limit=1)
+        if not report_def:
+            return {'status': 'error', 'message': f'No report definition for {report_type}'}
+        company_id = int(company_id) if company_id else request.env.company.id
+        pdf, _ct = request.env['ir.actions.report'].sudo()._render_qweb_pdf(
+            'fusion_accounting_reports.report_pdf_template',
+            res_ids=[report_def.id],
+            data={
+                'report_type': report_type,
+                'date_from': date_from, 'date_to': date_to,
+                'comparison': comparison, 'company_id': company_id,
+            },
+        )
+        import base64
+        return {
+            'status': 'ok',
+            'pdf_base64': base64.b64encode(pdf).decode('ascii'),
+            'filename': f'{report_type}_{date_from}_{date_to}.pdf',
+        }
+
+    @http.route('/fusion/reports/export_xlsx', type='jsonrpc', auth='user')
+    def export_xlsx(self, report_type, date_from, date_to,
+                    comparison='none', company_id=None):
+        wizard = request.env['fusion.xlsx.export.wizard'].create({
+            'report_type': report_type,
+            'date_from': _parse_date(date_from),
+            'date_to': _parse_date(date_to),
+            'comparison': comparison,
+        })
+        wizard.action_export()
+        return {
+            'status': 'ok',
+            'xlsx_base64': wizard.xlsx_file.decode('ascii') if wizard.xlsx_file else '',
+            'filename': wizard.xlsx_filename,
+        }

fusion_accounting_reports/data/cron.xml

@@ -0,0 +1,24 @@
+<?xml version="1.0" encoding="utf-8"?>
+<odoo noupdate="1">
+
+    <record id="cron_fusion_reports_anomaly_scan" model="ir.cron">
+        <field name="name">Fusion Reports - Daily Anomaly Scan</field>
+        <field name="model_id" ref="model_fusion_reports_cron"/>
+        <field name="state">code</field>
+        <field name="code">model._cron_anomaly_scan()</field>
+        <field name="interval_number">1</field>
+        <field name="interval_type">days</field>
+        <field name="active" eval="True"/>
+    </record>
+
+    <record id="cron_fusion_reports_mv_refresh" model="ir.cron">
+        <field name="name">Fusion Reports - MV Refresh</field>
+        <field name="model_id" ref="model_fusion_reports_cron"/>
+        <field name="state">code</field>
+        <field name="code">model._cron_mv_refresh()</field>
+        <field name="interval_number">15</field>
+        <field name="interval_type">minutes</field>
+        <field name="active" eval="True"/>
+    </record>
+
+</odoo>

fusion_accounting_reports/data/report_balance_sheet.xml

@@ -0,0 +1,32 @@
+<?xml version="1.0" encoding="utf-8"?>
+<odoo>
+    <record id="report_balance_sheet" model="fusion.report">
+        <field name="name">Balance Sheet</field>
+        <field name="code">balance_sheet</field>
+        <field name="report_type">balance_sheet</field>
+        <field name="sequence">20</field>
+        <field name="default_comparison_mode">previous_year</field>
+        <field name="description">Statement of financial position as of a given date.</field>
+        <field name="line_specs" eval="[
+            {'label': 'ASSETS', 'level': 0},
+            {'label': 'Current Assets', 'account_type_prefix': 'asset_current', 'sign': 1, 'level': 1},
+            {'label': 'Receivables', 'account_type_prefix': 'asset_receivable', 'sign': 1, 'level': 1},
+            {'label': 'Cash &amp; Bank', 'account_type_prefix': 'asset_cash', 'sign': 1, 'level': 1},
+            {'label': 'Prepayments', 'account_type_prefix': 'asset_prepayments', 'sign': 1, 'level': 1},
+            {'label': 'Non-Current Assets', 'account_type_prefix': 'asset_non_current', 'sign': 1, 'level': 1},
+            {'label': 'Fixed Assets', 'account_type_prefix': 'asset_fixed', 'sign': 1, 'level': 1},
+            {'label': 'TOTAL ASSETS', 'compute': 'subtotal', 'above': 6, 'sign': 1, 'level': 0},
+            {'label': 'LIABILITIES', 'level': 0},
+            {'label': 'Payables', 'account_type_prefix': 'liability_payable', 'sign': -1, 'level': 1},
+            {'label': 'Credit Cards', 'account_type_prefix': 'liability_credit_card', 'sign': -1, 'level': 1},
+            {'label': 'Current Liabilities', 'account_type_prefix': 'liability_current', 'sign': -1, 'level': 1},
+            {'label': 'Non-Current Liabilities', 'account_type_prefix': 'liability_non_current', 'sign': -1, 'level': 1},
+            {'label': 'TOTAL LIABILITIES', 'compute': 'subtotal', 'above': 4, 'sign': 1, 'level': 0},
+            {'label': 'EQUITY', 'level': 0},
+            {'label': 'Equity', 'account_type_prefix': 'equity', 'sign': -1, 'level': 1},
+            {'label': 'TOTAL EQUITY', 'compute': 'subtotal', 'above': 1, 'sign': 1, 'level': 0},
+            {'label': 'TOTAL LIABILITIES + EQUITY', 'compute': 'subtotal', 'above': 2, 'sign': 1, 'level': 0},
+        ]"/>
+        <field name="company_id" eval="False"/>
+    </record>
+</odoo>

fusion_accounting_reports/data/report_general_ledger.xml

@@ -0,0 +1,19 @@
+<?xml version="1.0" encoding="utf-8"?>
+<odoo>
+    <record id="report_general_ledger" model="fusion.report">
+        <field name="name">General Ledger</field>
+        <field name="code">general_ledger</field>
+        <field name="report_type">general_ledger</field>
+        <field name="sequence">40</field>
+        <field name="default_comparison_mode">none</field>
+        <field name="description">Per-account journal item listing for the period.</field>
+        <field name="line_specs" eval="[
+            {'label': 'All Accounts', 'account_type_prefix': 'asset', 'sign': 1, 'level': 0},
+            {'label': 'All Accounts (liability)', 'account_type_prefix': 'liability', 'sign': 1, 'level': 0},
+            {'label': 'All Accounts (equity)', 'account_type_prefix': 'equity', 'sign': 1, 'level': 0},
+            {'label': 'All Accounts (income)', 'account_type_prefix': 'income', 'sign': 1, 'level': 0},
+            {'label': 'All Accounts (expense)', 'account_type_prefix': 'expense', 'sign': 1, 'level': 0},
+        ]"/>
+        <field name="company_id" eval="False"/>
+    </record>
+</odoo>

fusion_accounting_reports/data/report_pnl.xml

@@ -0,0 +1,17 @@
+<?xml version="1.0" encoding="utf-8"?>
+<odoo>
+    <record id="report_pnl" model="fusion.report">
+        <field name="name">Profit and Loss</field>
+        <field name="code">pnl</field>
+        <field name="report_type">pnl</field>
+        <field name="sequence">10</field>
+        <field name="default_comparison_mode">previous_year</field>
+        <field name="description">Income Statement summarizing revenue, expenses, and net income for a period.</field>
+        <field name="line_specs" eval="[
+            {'label': 'Revenue', 'account_type_prefix': 'income', 'sign': -1, 'level': 0},
+            {'label': 'Operating Expenses', 'account_type_prefix': 'expense', 'sign': -1, 'level': 0},
+            {'label': 'Net Income', 'compute': 'subtotal', 'above': 2, 'sign': 1, 'level': 0},
+        ]"/>
+        <field name="company_id" eval="False"/>
+    </record>
+</odoo>

fusion_accounting_reports/data/report_trial_balance.xml

@@ -0,0 +1,20 @@
+<?xml version="1.0" encoding="utf-8"?>
+<odoo>
+    <record id="report_trial_balance" model="fusion.report">
+        <field name="name">Trial Balance</field>
+        <field name="code">trial_balance</field>
+        <field name="report_type">trial_balance</field>
+        <field name="sequence">30</field>
+        <field name="default_comparison_mode">none</field>
+        <field name="description">Per-account balances for verifying that debits equal credits.</field>
+        <field name="line_specs" eval="[
+            {'label': 'Assets', 'account_type_prefix': 'asset', 'sign': 1, 'level': 0},
+            {'label': 'Liabilities', 'account_type_prefix': 'liability', 'sign': -1, 'level': 0},
+            {'label': 'Equity', 'account_type_prefix': 'equity', 'sign': -1, 'level': 0},
+            {'label': 'Income', 'account_type_prefix': 'income', 'sign': -1, 'level': 0},
+            {'label': 'Expenses', 'account_type_prefix': 'expense', 'sign': 1, 'level': 0},
+            {'label': 'Total (should be 0)', 'compute': 'subtotal', 'above': 5, 'sign': 1, 'level': 0},
+        ]"/>
+        <field name="company_id" eval="False"/>
+    </record>
+</odoo>

fusion_accounting_reports/data/sql/create_mv_account_balance.sql

@@ -0,0 +1,31 @@
+-- Materialized view: per-account aggregated balances by year-month.
+-- Used by GL drill-down + trial balance for large DBs.
+-- Refresh strategy: cron every 15 minutes (Task 25); CONCURRENTLY-capable
+-- thanks to the unique index.
+
+CREATE MATERIALIZED VIEW IF NOT EXISTS fusion_account_balance_mv AS
+SELECT
+    ROW_NUMBER() OVER (
+        ORDER BY account_id, company_id, DATE_TRUNC('month', date)
+    )::INTEGER AS id,
+    account_id,
+    company_id,
+    DATE_TRUNC('month', date)::date AS period_month,
+    SUM(debit) AS debit,
+    SUM(credit) AS credit,
+    SUM(balance) AS balance,
+    COUNT(*) AS line_count
+FROM account_move_line
+WHERE parent_state = 'posted'
+GROUP BY account_id, company_id, DATE_TRUNC('month', date);
+
+-- The (account_id, company_id, period_month) tuple is the natural key.
+-- We mark it UNIQUE so REFRESH MATERIALIZED VIEW CONCURRENTLY is allowed.
+CREATE UNIQUE INDEX IF NOT EXISTS fusion_account_balance_mv_pkey
+    ON fusion_account_balance_mv (account_id, company_id, period_month);
+-- A separate index on the synthetic id is required by Odoo's ORM, which
+-- expects every model row to be addressable by `id`.
+CREATE UNIQUE INDEX IF NOT EXISTS fusion_account_balance_mv_id_idx
+    ON fusion_account_balance_mv (id);
+CREATE INDEX IF NOT EXISTS fusion_account_balance_mv_company_month
+    ON fusion_account_balance_mv (company_id, period_month);

fusion_accounting_reports/models/__init__.py

@@ -0,0 +1,7 @@
+from . import fusion_report
+from . import fusion_report_engine
+from . import fusion_report_commentary
+from . import fusion_report_anomaly
+from . import fusion_account_balance_mv
+from . import fusion_reports_cron
+from . import fusion_migration_wizard

fusion_accounting_reports/models/fusion_account_balance_mv.py

@@ -0,0 +1,80 @@
+"""Materialized view of per-account-per-month balances.
+
+Created lazily by init() (called by Odoo on install/upgrade). Refresh
+via the model's _refresh() method or via cron (Task 25)."""
+
+import logging
+import os
+
+from odoo import api, fields, models
+
+_logger = logging.getLogger(__name__)
+
+
+class FusionAccountBalanceMV(models.Model):
+    _name = "fusion.account.balance.mv"
+    _description = "MV of per-account per-month aggregated balances"
+    _auto = False
+    _table = "fusion_account_balance_mv"
+    _order = "period_month desc, account_id"
+
+    account_id = fields.Many2one('account.account', readonly=True)
+    company_id = fields.Many2one('res.company', readonly=True)
+    period_month = fields.Date(readonly=True)
+    debit = fields.Float(readonly=True)
+    credit = fields.Float(readonly=True)
+    balance = fields.Float(readonly=True)
+    line_count = fields.Integer(readonly=True)
+
+    def init(self):
+        # If the MV exists but is missing the synthetic `id` column (e.g. from
+        # an earlier dev install), drop it so the new schema applies cleanly.
+        self.env.cr.execute(
+            """
+            SELECT 1
+            FROM pg_matviews mv
+            JOIN pg_attribute a
+              ON a.attrelid = (mv.schemaname || '.' || mv.matviewname)::regclass
+             AND a.attname = 'id'
+            WHERE mv.matviewname = 'fusion_account_balance_mv'
+            """
+        )
+        if not self.env.cr.fetchone():
+            self.env.cr.execute(
+                "DROP MATERIALIZED VIEW IF EXISTS fusion_account_balance_mv"
+            )
+        sql_path = os.path.join(
+            os.path.dirname(__file__), '..', 'data', 'sql',
+            'create_mv_account_balance.sql',
+        )
+        with open(sql_path, 'r') as f:
+            self.env.cr.execute(f.read())
+        _logger.info(
+            "fusion_account_balance_mv: created/verified MV + indexes")
+
+    @api.model
+    def _refresh(self, *, concurrently=True):
+        """Refresh the MV. Falls back to non-concurrent if CONCURRENTLY fails.
+
+        REFRESH MATERIALIZED VIEW CONCURRENTLY requires the MV to be already
+        populated and an autocommit-capable cursor; the cron path in Task 25
+        opens a dedicated cursor for that. This helper keeps callers safe by
+        retrying without CONCURRENTLY on failure."""
+        keyword = "CONCURRENTLY" if concurrently else ""
+        try:
+            self.env.cr.execute(
+                f"REFRESH MATERIALIZED VIEW {keyword} fusion_account_balance_mv"
+            )
+            _logger.debug(
+                "fusion_account_balance_mv refreshed (%s)",
+                'concurrent' if concurrently else 'blocking',
+            )
+        except Exception as e:
+            if concurrently:
+                _logger.warning(
+                    "Concurrent MV refresh failed (%s); falling back", e)
+                self.env.cr.execute(
+                    "REFRESH MATERIALIZED VIEW fusion_account_balance_mv"
+                )
+            else:
+                raise

fusion_accounting_reports/models/fusion_migration_wizard.py

@@ -0,0 +1,35 @@
+"""Reports-specific migration step.
+
+Ensures the 4 CORE report definitions are present after migration."""
+
+import logging
+
+from odoo import models
+
+_logger = logging.getLogger(__name__)
+
+
+class FusionMigrationWizard(models.TransientModel):
+    _inherit = "fusion.migration.wizard"
+
+    def _reports_bootstrap_step(self):
+        """Verify all 4 CORE report definitions exist."""
+        Report = self.env['fusion.report'].sudo()
+        expected = ['pnl', 'balance_sheet', 'trial_balance', 'general_ledger']
+        present = Report.search([('report_type', 'in', expected)]).mapped('report_type')
+        missing = set(expected) - set(present)
+        return {
+            'step': 'reports_bootstrap',
+            'expected_reports': expected,
+            'present_reports': list(present),
+            'missing_reports': list(missing),
+        }
+
+    def action_run_migration(self):
+        """Override to add reports-bootstrap step at the end of the chain."""
+        result = super().action_run_migration() if hasattr(super(), 'action_run_migration') else None
+        try:
+            self._reports_bootstrap_step()
+        except Exception as e:
+            _logger.warning("reports_bootstrap_step failed: %s", e)
+        return result

fusion_accounting_reports/models/fusion_report.py

@@ -0,0 +1,63 @@
+"""Persistent definition of a Fusion financial report.
+
+Each report (P&L, balance sheet, trial balance, GL) has ONE row in
+fusion.report describing its metadata + line specs. The line specs
+are stored as a JSON-typed field for flexibility (each line spec
+includes account_type filter, sub-totaling rules, sign convention)."""
+
+from odoo import _, api, fields, models
+
+
+REPORT_TYPES = [
+    ('pnl', 'Income Statement (P&L)'),
+    ('balance_sheet', 'Balance Sheet'),
+    ('trial_balance', 'Trial Balance'),
+    ('general_ledger', 'General Ledger'),
+]
+
+
+class FusionReport(models.Model):
+    _name = "fusion.report"
+    _description = "Fusion Financial Report Definition"
+    _order = "sequence, id"
+
+    name = fields.Char(required=True, translate=True)
+    code = fields.Char(
+        required=True,
+        help="Unique technical code (e.g. 'pnl', 'balance_sheet').",
+    )
+    report_type = fields.Selection(REPORT_TYPES, required=True)
+    sequence = fields.Integer(default=10)
+    description = fields.Text()
+    active = fields.Boolean(default=True)
+
+    # Layout config - stored as JSON for flexibility per report type.
+    # Example for P&L:
+    # [
+    #   {"label": "Revenue", "account_type_prefix": "income_", "sign": 1},
+    #   {"label": "Cost of Goods Sold", "account_type_prefix": "expense_direct_", "sign": -1},
+    #   {"label": "Gross Profit", "compute": "subtotal", "above": 2},
+    #   ...
+    # ]
+    line_specs = fields.Json(string="Line Specs")
+
+    show_zero_balances = fields.Boolean(default=False)
+    show_unposted = fields.Boolean(default=False)
+    default_comparison_mode = fields.Selection(
+        [
+            ('none', 'No comparison'),
+            ('previous_period', 'Previous Period'),
+            ('previous_year', 'Previous Year'),
+        ],
+        default='none',
+    )
+
+    company_id = fields.Many2one(
+        'res.company',
+        default=lambda self: self.env.company,
+    )
+
+    _unique_company_code = models.Constraint(
+        'UNIQUE(company_id, code)',
+        'Report code must be unique per company.',
+    )

fusion_accounting_reports/models/fusion_report_anomaly.py

@@ -0,0 +1,56 @@
+"""Persisted anomaly flags from the engine's variance detection.
+
+Each row captures one flagged report row variance. Used by the OWL
+anomaly_strip + the audit trail."""
+
+from odoo import _, api, fields, models
+
+
+SEVERITY = [('low', 'Low'), ('medium', 'Medium'), ('high', 'High')]
+DIRECTION = [('increase', 'Increase'), ('decrease', 'Decrease')]
+
+
+class FusionReportAnomaly(models.Model):
+    _name = "fusion.report.anomaly"
+    _description = "Flagged Report Variance"
+    _order = "detected_at desc, severity desc"
+
+    report_id = fields.Many2one('fusion.report', required=True, ondelete='cascade')
+    company_id = fields.Many2one('res.company', required=True,
+                                 default=lambda self: self.env.company)
+    period_from = fields.Date(required=True)
+    period_to = fields.Date(required=True)
+
+    row_id = fields.Char(required=True, help="Engine-generated row id (e.g. 'line_3').")
+    label = fields.Char(required=True)
+    current_amount = fields.Float()
+    comparison_amount = fields.Float()
+    variance_amount = fields.Float()
+    variance_pct = fields.Float()
+    severity = fields.Selection(SEVERITY, required=True)
+    direction = fields.Selection(DIRECTION, required=True)
+
+    detected_at = fields.Datetime(default=fields.Datetime.now, required=True)
+    state = fields.Selection([
+        ('new', 'New'),
+        ('acknowledged', 'Acknowledged'),
+        ('investigating', 'Investigating'),
+        ('resolved', 'Resolved'),
+        ('dismissed', 'Dismissed'),
+    ], default='new', required=True)
+    notes = fields.Text()
+    acknowledged_by = fields.Many2one('res.users')
+    acknowledged_at = fields.Datetime()
+
+    def action_acknowledge(self):
+        self.write({
+            'state': 'acknowledged',
+            'acknowledged_by': self.env.uid,
+            'acknowledged_at': fields.Datetime.now(),
+        })
+
+    def action_dismiss(self):
+        self.write({'state': 'dismissed'})
+
+    def action_resolve(self):
+        self.write({'state': 'resolved'})

fusion_accounting_reports/models/fusion_report_commentary.py

@@ -0,0 +1,43 @@
+"""Cached AI-generated commentary for a report run.
+
+One row per (report, period_from, period_to, comparison_mode, company).
+Refreshed on demand or via cron when the underlying data has changed."""
+
+from odoo import _, api, fields, models
+
+
+class FusionReportCommentary(models.Model):
+    _name = "fusion.report.commentary"
+    _description = "AI-Generated Report Commentary Cache"
+    _order = "generated_at desc"
+
+    report_id = fields.Many2one('fusion.report', required=True, ondelete='cascade')
+    company_id = fields.Many2one('res.company', required=True,
+                                 default=lambda self: self.env.company)
+    period_from = fields.Date(required=True)
+    period_to = fields.Date(required=True)
+    comparison_mode = fields.Selection([
+        ('none', 'None'),
+        ('previous_period', 'Previous Period'),
+        ('previous_year', 'Previous Year'),
+    ], default='none', required=True)
+
+    summary = fields.Text()
+    highlights = fields.Json()  # list of strings
+    concerns = fields.Json()    # list of strings
+    next_actions = fields.Json()  # list of strings
+
+    generated_at = fields.Datetime(default=fields.Datetime.now, required=True)
+    generated_by = fields.Selection([
+        ('on_demand', 'On Demand'),
+        ('cron', 'Cron'),
+        ('templated', 'Templated Fallback'),
+    ], default='on_demand', required=True)
+
+    provider = fields.Char(help="LLM provider used (e.g. 'openai', 'claude', 'local'). "
+                                "Empty for templated fallback.")
+
+    _unique_period = models.Constraint(
+        'UNIQUE(report_id, company_id, period_from, period_to, comparison_mode)',
+        'Only one commentary cache row per report+period+mode.',
+    )

fusion_accounting_reports/models/fusion_report_engine.py

@@ -0,0 +1,245 @@
+"""The reports engine - orchestrator for all report computation.
+
+5-method public API. All controllers, AI tools, wizards, exports must
+go through these methods; no direct ORM aggregation queries from
+anywhere else.
+
+Internal pipeline (per report run):
+1. Validate (period valid, company allowed, report exists)
+2. Fetch account hierarchy (cached per (company, fiscal_year))
+3. Aggregate move lines per account (the SQL workhorse)
+4. Resolve line_specs into report rows
+5. (Optional) Compute comparison-period rows
+6. (Optional) Detect anomalies (deferred to later tasks)
+"""
+
+import logging
+from datetime import date
+
+from odoo import _, api, models
+from odoo.exceptions import ValidationError
+
+from ..services.account_hierarchy import build_tree
+from ..services.date_periods import Period, comparison_period as _comp_period
+from ..services.drill_down_resolver import fetch_drill_down
+from ..services.line_resolver import resolve as _resolve_lines
+from ..services.totaling import TotalLine
+
+_logger = logging.getLogger(__name__)
+
+
+class FusionReportEngine(models.AbstractModel):
+    _name = "fusion.report.engine"
+    _description = "Fusion Financial Reports Engine"
+
+    # ============================================================
+    # PUBLIC API (5 methods)
+    # ============================================================
+
+    @api.model
+    def compute_pnl(
+        self, period: Period, *, comparison: str = 'none',
+        company_id: int | None = None,
+    ) -> dict:
+        """Income statement (P&L) for the given period."""
+        report = self._get_report('pnl', company_id=company_id)
+        return self._compute(
+            report, period, comparison=comparison, company_id=company_id,
+        )
+
+    @api.model
+    def compute_balance_sheet(
+        self, date_to: date, *, comparison: str = 'none',
+        company_id: int | None = None,
+    ) -> dict:
+        """Balance sheet AS OF date_to. Period.date_from is set to a
+        far-past date so balances are cumulative-since-inception."""
+        report = self._get_report('balance_sheet', company_id=company_id)
+        period = Period(
+            date_from=date(1970, 1, 1),
+            date_to=date_to,
+            label=f"As of {date_to}",
+        )
+        return self._compute(
+            report, period, comparison=comparison, company_id=company_id,
+        )
+
+    @api.model
+    def compute_trial_balance(
+        self, period: Period, *, company_id: int | None = None,
+    ) -> dict:
+        """Trial balance for the given period - every account with
+        non-zero balance."""
+        report = self._get_report('trial_balance', company_id=company_id)
+        return self._compute(
+            report, period, comparison='none', company_id=company_id,
+        )
+
+    @api.model
+    def compute_gl(
+        self, period: Period, *, account_ids: list | None = None,
+        company_id: int | None = None,
+    ) -> dict:
+        """General ledger for the given period.
+
+        Returns per-account move-line listings rather than aggregated rows."""
+        report = self._get_report('general_ledger', company_id=company_id)
+        company_id = company_id or self.env.company.id
+        result = self._compute(
+            report, period, comparison='none', company_id=company_id,
+        )
+        gl_by_account = {}
+        target_ids = account_ids or list(result.get('account_totals', {}).keys())
+        for acct_id in target_ids:
+            gl_by_account[acct_id] = fetch_drill_down(
+                self.env,
+                account_id=acct_id,
+                date_from=period.date_from,
+                date_to=period.date_to,
+                company_id=company_id,
+                limit=200,
+            )
+        result['gl_by_account'] = gl_by_account
+        return result
+
+    @api.model
+    def drill_down(
+        self, *, account_id: int, period: Period,
+        company_id: int | None = None,
+    ) -> list:
+        """Drill into a report line: list the journal items behind it."""
+        company_id = company_id or self.env.company.id
+        return fetch_drill_down(
+            self.env,
+            account_id=account_id,
+            date_from=period.date_from,
+            date_to=period.date_to,
+            company_id=company_id,
+            limit=500,
+        )
+
+    # ============================================================
+    # PRIVATE HELPERS
+    # ============================================================
+
+    def _get_report(self, report_type: str, *, company_id: int | None = None):
+        """Look up the active fusion.report definition for a given
+        type+company. If no per-company override, falls back to global
+        (company_id=False)."""
+        Report = self.env['fusion.report'].sudo()
+        company_id = company_id or self.env.company.id
+        report = Report.search(
+            [
+                ('report_type', '=', report_type),
+                ('active', '=', True),
+                '|',
+                ('company_id', '=', company_id),
+                ('company_id', '=', False),
+            ],
+            order='company_id desc nulls last',
+            limit=1,
+        )
+        if not report:
+            raise ValidationError(
+                _("No active fusion.report definition for type '%s'") % report_type
+            )
+        return report
+
+    def _fetch_accounts(self, company_id):
+        """Fetch all accounts for a company, return flat dict + tree."""
+        Account = self.env['account.account'].sudo()
+        records = Account.search([('company_ids', 'in', company_id)])
+        # account.account doesn't carry a parent_id in V19 - we use
+        # account_type prefixes instead, so parent_id is always None here.
+        flat = [
+            {
+                'id': a.id,
+                'code': a.code,
+                'name': a.name,
+                'account_type': a.account_type or '',
+                'parent_id': None,
+            }
+            for a in records
+        ]
+        accounts_by_id = {a['id']: a for a in flat}
+        tree = build_tree(flat)
+        return accounts_by_id, tree
+
+    def _aggregate_period(self, period: Period, company_id: int) -> dict:
+        """SQL aggregate per account_id for a period.
+
+        Raw SQL for performance; this is the perf-critical step."""
+        self.env.cr.execute(
+            """
+            SELECT account_id,
+                   COALESCE(SUM(debit), 0) AS d,
+                   COALESCE(SUM(credit), 0) AS c,
+                   COALESCE(SUM(balance), 0) AS b
+            FROM account_move_line
+            WHERE parent_state = 'posted'
+              AND company_id = %s
+              AND date >= %s
+              AND date <= %s
+            GROUP BY account_id
+            """,
+            (company_id, period.date_from, period.date_to),
+        )
+        out = {}
+        for row in self.env.cr.fetchall():
+            out[row[0]] = TotalLine(
+                debit=float(row[1] or 0),
+                credit=float(row[2] or 0),
+                balance=float(row[3] or 0),
+            )
+        return out
+
+    def _compute(
+        self, report, period: Period, *, comparison: str,
+        company_id: int | None = None,
+    ) -> dict:
+        """Shared computation pipeline. Returns dict with rows, totals,
+        metadata."""
+        company_id = company_id or self.env.company.id
+
+        accounts_by_id, _tree = self._fetch_accounts(company_id)
+
+        account_totals = self._aggregate_period(period, company_id)
+
+        comp_totals = None
+        comp_period = None
+        if comparison and comparison != 'none':
+            comp_period = _comp_period(period, comparison)
+            if comp_period:
+                comp_totals = self._aggregate_period(comp_period, company_id)
+
+        rows = _resolve_lines(
+            report.line_specs or [],
+            account_totals=account_totals,
+            accounts_by_id=accounts_by_id,
+            comparison_totals=comp_totals,
+        )
+
+        return {
+            'report_id': report.id,
+            'report_name': report.name,
+            'report_type': report.report_type,
+            'period': {
+                'date_from': str(period.date_from),
+                'date_to': str(period.date_to),
+                'label': period.label,
+            },
+            'comparison_period': (
+                {
+                    'date_from': str(comp_period.date_from),
+                    'date_to': str(comp_period.date_to),
+                    'label': comp_period.label,
+                }
+                if comp_period
+                else None
+            ),
+            'company_id': company_id,
+            'rows': rows,
+            'account_totals': {
+                aid: tl.balance for aid, tl in account_totals.items()
+            },
+        }

fusion_accounting_reports/models/fusion_reports_cron.py

@@ -0,0 +1,117 @@
+"""Cron handlers for fusion_accounting_reports.
+
+Two scheduled jobs:
+- _cron_anomaly_scan: daily P&L variance scan -> persist anomalies
+- _cron_mv_refresh: every 15 min CONCURRENTLY refresh the MV"""
+
+import logging
+from datetime import timedelta
+
+import odoo
+from odoo import api, fields, models
+
+from ..services.anomaly_detection import detect
+from ..services.date_periods import month_bounds
+
+_logger = logging.getLogger(__name__)
+
+
+class FusionReportsCron(models.AbstractModel):
+    _name = "fusion.reports.cron"
+    _description = "Fusion Reports Cron Handlers"
+
+    @api.model
+    def _cron_anomaly_scan(self):
+        """Run last-month P&L vs prior-year-same-month and persist anomalies."""
+        today = fields.Date.today()
+        # Walk back into the previous full calendar month.
+        last_month = today.replace(day=1) - timedelta(days=1)
+        period = month_bounds(last_month)
+
+        Report = self.env['fusion.report'].sudo()
+        Anomaly = self.env['fusion.report.anomaly'].sudo()
+        engine = self.env['fusion.report.engine']
+
+        for company in self.env['res.company'].search([]):
+            try:
+                pnl_def = Report.search(
+                    [
+                        ('report_type', '=', 'pnl'),
+                        '|', ('company_id', '=', company.id),
+                        ('company_id', '=', False),
+                    ],
+                    limit=1,
+                )
+                if not pnl_def:
+                    continue
+                result = engine.compute_pnl(
+                    period,
+                    comparison='previous_year',
+                    company_id=company.id,
+                )
+                anomalies = detect(result)
+                for a in anomalies:
+                    existing = Anomaly.search(
+                        [
+                            ('report_id', '=', pnl_def.id),
+                            ('company_id', '=', company.id),
+                            ('period_from', '=', period.date_from),
+                            ('period_to', '=', period.date_to),
+                            ('row_id', '=', a['row_id']),
+                        ],
+                        limit=1,
+                    )
+                    vals = {
+                        'report_id': pnl_def.id,
+                        'company_id': company.id,
+                        'period_from': period.date_from,
+                        'period_to': period.date_to,
+                        'row_id': a['row_id'],
+                        'label': a['label'],
+                        'current_amount': a['current_amount'],
+                        'comparison_amount': a['comparison_amount'],
+                        'variance_amount': a['variance_amount'],
+                        'variance_pct': a['variance_pct'],
+                        'severity': a['severity'],
+                        'direction': a['direction'],
+                    }
+                    if existing:
+                        existing.write(vals)
+                    else:
+                        Anomaly.create(vals)
+                _logger.info(
+                    "Anomaly scan for company %s: %d flagged",
+                    company.id, len(anomalies),
+                )
+            except Exception as e:
+                _logger.exception(
+                    "Anomaly scan failed for company %s: %s", company.id, e,
+                )
+
+    @api.model
+    def _cron_mv_refresh(self):
+        """REFRESH CONCURRENTLY via dedicated autocommit cursor.
+
+        REFRESH MATERIALIZED VIEW CONCURRENTLY cannot run inside a
+        transaction block, so we open a separate connection with autocommit
+        enabled. The blocking REFRESH is used as a fallback if the
+        concurrent path fails (e.g. on a cold MV with no rows yet)."""
+        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_account_balance_mv"
+                )
+            _logger.debug("MV refresh CONCURRENTLY succeeded")
+        except Exception as e:
+            _logger.warning(
+                "CONCURRENTLY refresh failed (%s); blocking fallback", e)
+            try:
+                self.env['fusion.account.balance.mv']._refresh(
+                    concurrently=False)
+            except Exception as e2:
+                _logger.exception(
+                    "Blocking MV refresh also failed: %s", e2)

fusion_accounting_reports/reports/__init__.py

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

fusion_accounting_reports/reports/report_pdf.py

@@ -0,0 +1,58 @@
+"""QWeb PDF report for fusion financial reports.
+
+Wraps the engine's compute_* methods and feeds the result into a
+single multi-purpose template that handles all 4 report types."""
+
+from datetime import datetime
+
+from odoo import api, models
+
+from ..services.date_periods import Period
+
+
+class FusionReportPdf(models.AbstractModel):
+    _name = "report.fusion_accounting_reports.report_pdf_template"
+    _description = "Fusion Financial Report PDF"
+
+    @api.model
+    def _get_report_values(self, docids, data=None):
+        """data is expected to be {report_type, date_from, date_to, comparison, company_id}."""
+        data = data or {}
+        report_type = data.get('report_type', 'pnl')
+        company_id = data.get('company_id') or self.env.company.id
+        date_from = data.get('date_from')
+        date_to = data.get('date_to')
+        comparison = data.get('comparison', 'none')
+
+        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()
+
+        engine = self.env['fusion.report.engine']
+        if report_type == 'pnl':
+            period = Period(date_from, date_to, f"{date_from} - {date_to}")
+            result = engine.compute_pnl(period, comparison=comparison, company_id=company_id)
+        elif report_type == 'balance_sheet':
+            result = engine.compute_balance_sheet(date_to, comparison=comparison, company_id=company_id)
+        elif report_type == 'trial_balance':
+            period = Period(date_from, date_to, f"{date_from} - {date_to}")
+            result = engine.compute_trial_balance(period, company_id=company_id)
+        elif report_type == 'general_ledger':
+            period = Period(date_from, date_to, f"{date_from} - {date_to}")
+            result = engine.compute_gl(period, company_id=company_id)
+        else:
+            result = {'rows': [], 'report_name': 'Unknown', 'period': {}}
+
+        company = self.env['res.company'].browse(company_id)
+        return {
+            'doc_ids': docids,
+            'doc_model': 'fusion.report',
+            'docs': self.env['fusion.report'].browse(docids) if docids else
+                    self.env['fusion.report'].search([('report_type', '=', report_type)], limit=1),
+            'data': data,
+            'result': result,
+            'company_id': company,
+            'company': company,
+            'res_company': company,
+        }

fusion_accounting_reports/reports/report_pdf_template.xml

@@ -0,0 +1,72 @@
+<?xml version="1.0" encoding="utf-8"?>
+<odoo>
+    <template id="report_pdf_template">
+        <t t-call="web.html_container">
+            <t t-call="web.external_layout">
+                <div class="page">
+                    <h2>
+                        <t t-esc="result.get('report_name', 'Financial Report')"/>
+                    </h2>
+                    <p>
+                        <strong>Period:</strong>
+                        <span t-esc="result.get('period', {}).get('label', '')"/>
+                    </p>
+                    <p t-if="result.get('comparison_period')">
+                        <strong>Compared to:</strong>
+                        <span t-esc="result.get('comparison_period', {}).get('label', '')"/>
+                    </p>
+
+                    <table class="table table-sm">
+                        <thead>
+                            <tr>
+                                <th>Line</th>
+                                <th class="text-end">Amount</th>
+                                <t t-if="result.get('comparison_period')">
+                                    <th class="text-end">Comparison</th>
+                                    <th class="text-end">Variance %</th>
+                                </t>
+                            </tr>
+                        </thead>
+                        <tbody>
+                            <tr t-foreach="result.get('rows', [])" t-as="row"
+                                t-attf-style="{{ 'font-weight: bold;' if row.get('is_subtotal') else '' }}">
+                                <td t-attf-style="padding-left: {{ (row.get('level', 0) or 0) * 16 + 8 }}px;">
+                                    <span t-esc="row.get('label', '')"/>
+                                </td>
+                                <td class="text-end">
+                                    <span t-esc="'{:,.2f}'.format(row.get('amount', 0))"/>
+                                </td>
+                                <t t-if="result.get('comparison_period')">
+                                    <td class="text-end">
+                                        <t t-if="row.get('amount_comparison') is not None">
+                                            <span t-esc="'{:,.2f}'.format(row.get('amount_comparison'))"/>
+                                        </t>
+                                    </td>
+                                    <td class="text-end">
+                                        <t t-if="row.get('variance_pct') is not None">
+                                            <span t-esc="'{:+.1f}%'.format(row.get('variance_pct'))"/>
+                                        </t>
+                                    </td>
+                                </t>
+                            </tr>
+                        </tbody>
+                    </table>
+
+                    <p class="text-muted" style="font-size: 0.75rem;">
+                        Generated by Fusion Accounting Reports
+                    </p>
+                </div>
+            </t>
+        </t>
+    </template>
+
+    <record id="action_report_fusion_financial" model="ir.actions.report">
+        <field name="name">Fusion Financial Report (PDF)</field>
+        <field name="model">fusion.report</field>
+        <field name="report_type">qweb-pdf</field>
+        <field name="report_name">fusion_accounting_reports.report_pdf_template</field>
+        <field name="report_file">fusion_accounting_reports.report_pdf_template</field>
+        <field name="binding_model_id" ref="model_fusion_report"/>
+        <field name="binding_view_types">form,list</field>
+    </record>
+</odoo>

fusion_accounting_reports/security/ir.model.access.csv

@@ -0,0 +1,7 @@
+id,name,model_id:id,group_id:id,perm_read,perm_write,perm_create,perm_unlink
+access_fusion_report_user,fusion.report.user,model_fusion_report,base.group_user,1,0,0,0
+access_fusion_report_admin,fusion.report.admin,model_fusion_report,fusion_accounting_core.group_fusion_accounting_admin,1,1,1,1
+access_fusion_report_commentary,fusion.report.commentary,model_fusion_report_commentary,base.group_user,1,1,1,0
+access_fusion_report_anomaly,fusion.report.anomaly,model_fusion_report_anomaly,base.group_user,1,1,1,0
+access_fusion_xlsx_export_wizard_user,fusion.xlsx.export.wizard.user,model_fusion_xlsx_export_wizard,base.group_user,1,1,1,0
+access_fusion_period_picker_wizard_user,fusion.period.picker.wizard.user,model_fusion_period_picker_wizard,base.group_user,1,1,1,0

fusion_accounting_reports/services/__init__.py

@@ -0,0 +1,9 @@
+from . import date_periods
+from . import account_hierarchy
+from . import totaling
+from . import currency_conversion
+from . import line_resolver
+from . import drill_down_resolver
+from . import anomaly_detection
+from . import commentary_prompt
+from . import commentary_generator

fusion_accounting_reports/services/account_hierarchy.py

@@ -0,0 +1,62 @@
+"""Account hierarchy walker.
+
+Given a flat list of accounts with parent_id pointers, build a tree and
+provide a recursive walker that yields (account, depth, ancestors) tuples.
+Used by report line resolvers to render group sub-totals."""
+
+from dataclasses import dataclass, field
+from typing import Iterator
+
+
+@dataclass
+class AccountNode:
+    id: int
+    code: str
+    name: str
+    account_type: str
+    parent_id: int | None
+    children: list['AccountNode'] = field(default_factory=list)
+
+
+def build_tree(accounts: list[dict]) -> list[AccountNode]:
+    """Build a forest from a flat list of account dicts.
+
+    Each dict must have keys: id, code, name, account_type, parent_id (nullable)."""
+    nodes: dict[int, AccountNode] = {}
+    for acc in accounts:
+        nodes[acc['id']] = AccountNode(
+            id=acc['id'], code=acc['code'], name=acc['name'],
+            account_type=acc['account_type'],
+            parent_id=acc.get('parent_id'),
+        )
+    roots: list[AccountNode] = []
+    for node in nodes.values():
+        if node.parent_id and node.parent_id in nodes:
+            nodes[node.parent_id].children.append(node)
+        else:
+            roots.append(node)
+    for node in nodes.values():
+        node.children.sort(key=lambda n: n.code)
+    roots.sort(key=lambda n: n.code)
+    return roots
+
+
+def walk(roots: list[AccountNode], *, max_depth: int = 10) -> Iterator[tuple[AccountNode, int, list[AccountNode]]]:
+    """Depth-first walk yielding (node, depth, ancestors)."""
+    def _walk(node: AccountNode, depth: int, ancestors: list[AccountNode]):
+        yield (node, depth, ancestors)
+        if depth < max_depth:
+            for child in node.children:
+                yield from _walk(child, depth + 1, ancestors + [node])
+    for root in roots:
+        yield from _walk(root, 0, [])
+
+
+def filter_by_account_type(roots: list[AccountNode], type_prefix: str) -> list[AccountNode]:
+    """Return all nodes whose account_type starts with type_prefix
+    (e.g. 'asset_' returns asset_receivable, asset_cash, etc.)."""
+    matches: list[AccountNode] = []
+    for node, _depth, _ancestors in walk(roots):
+        if node.account_type.startswith(type_prefix):
+            matches.append(node)
+    return matches

fusion_accounting_reports/services/anomaly_detection.py

@@ -0,0 +1,81 @@
+"""Anomaly detection for financial reports.
+
+Compares each row's current-period amount to its comparison-period
+amount and flags variances exceeding a threshold. Uses both:
+- Absolute threshold ($X minimum movement)
+- Percentage threshold (Y% min variance)
+
+Pure-Python: callers pass the engine's compute_*() result; we return
+a list of anomaly dicts."""
+
+from dataclasses import dataclass
+
+
+@dataclass
+class Anomaly:
+    row_id: str
+    label: str
+    current_amount: float
+    comparison_amount: float
+    variance_amount: float
+    variance_pct: float
+    severity: str  # 'low', 'medium', 'high'
+    direction: str  # 'increase', 'decrease'
+
+    def to_dict(self):
+        return {
+            'row_id': self.row_id, 'label': self.label,
+            'current_amount': self.current_amount,
+            'comparison_amount': self.comparison_amount,
+            'variance_amount': self.variance_amount,
+            'variance_pct': self.variance_pct,
+            'severity': self.severity, 'direction': self.direction,
+        }
+
+
+# Defaults -- tunable per company via ir.config_parameter
+DEFAULT_MIN_ABSOLUTE_THRESHOLD = 100.0
+DEFAULT_MIN_PCT_THRESHOLD = 10.0  # 10%
+DEFAULT_HIGH_PCT_THRESHOLD = 50.0  # 50%+ flagged 'high'
+
+
+def detect(report_result: dict, *, min_absolute: float = None,
+           min_pct: float = None, high_pct: float = None) -> list[dict]:
+    """Detect anomalies in a report_result dict (engine output).
+
+    Returns list of anomaly dicts ordered by severity desc, variance_amount desc.
+    Returns empty list if no comparison period was computed."""
+    if not report_result.get('comparison_period'):
+        return []
+    min_absolute = min_absolute if min_absolute is not None else DEFAULT_MIN_ABSOLUTE_THRESHOLD
+    min_pct = min_pct if min_pct is not None else DEFAULT_MIN_PCT_THRESHOLD
+    high_pct = high_pct if high_pct is not None else DEFAULT_HIGH_PCT_THRESHOLD
+
+    anomalies = []
+    for row in report_result.get('rows', []):
+        comparison = row.get('amount_comparison')
+        current = row.get('amount', 0.0)
+        if comparison is None:
+            continue
+        variance_amount = current - comparison
+        variance_pct = abs(row.get('variance_pct') or 0.0)
+        if abs(variance_amount) < min_absolute:
+            continue
+        if variance_pct < min_pct:
+            continue
+        severity = 'high' if variance_pct >= high_pct else 'medium' if variance_pct >= min_pct * 2 else 'low'
+        direction = 'increase' if variance_amount > 0 else 'decrease'
+        anomalies.append(Anomaly(
+            row_id=row['id'],
+            label=row.get('label', ''),
+            current_amount=current,
+            comparison_amount=comparison,
+            variance_amount=variance_amount,
+            variance_pct=variance_pct,
+            severity=severity,
+            direction=direction,
+        ).to_dict())
+
+    severity_order = {'high': 0, 'medium': 1, 'low': 2}
+    anomalies.sort(key=lambda a: (severity_order[a['severity']], -abs(a['variance_amount'])))
+    return anomalies

fusion_accounting_reports/services/commentary_generator.py

@@ -0,0 +1,103 @@
+"""AI-generated narrative commentary for financial reports.
+
+Takes a report_result dict + optional anomalies list, builds an LLM
+prompt, parses the structured output. Output contract:
+{
+  'summary': str,            # 2-3 sentence executive summary
+  'highlights': [str, ...],  # 3-5 bullet observations
+  'concerns': [str, ...],    # things that warrant investigation
+  'next_actions': [str, ...] # suggested follow-ups
+}
+"""
+
+import json
+import logging
+
+_logger = logging.getLogger(__name__)
+
+
+def generate_commentary(env, *, report_result: dict, anomalies: list = None,
+                        provider=None) -> dict:
+    """Generate narrative commentary via LLM. Returns dict per the contract.
+
+    If no provider configured, returns a templated fallback (no LLM)."""
+    if provider is None:
+        provider = _get_provider(env)
+    if provider is None:
+        return _templated_fallback(report_result, anomalies)
+
+    try:
+        from odoo.addons.fusion_accounting_reports.services.commentary_prompt import build_prompt
+    except ImportError:
+        _logger.debug("commentary_prompt module not yet available; using fallback")
+        return _templated_fallback(report_result, anomalies)
+
+    system, user = build_prompt(report_result, anomalies or [])
+    try:
+        response = provider.complete(
+            system=system,
+            messages=[{'role': 'user', 'content': user}],
+            max_tokens=1200,
+            temperature=0.2,
+        )
+        content = response.get('content') if isinstance(response, dict) else response
+        parsed = json.loads(content)
+        # Validate shape
+        for key in ('summary', 'highlights', 'concerns', 'next_actions'):
+            parsed.setdefault(key, [] if key != 'summary' else '')
+        return parsed
+    except Exception as e:
+        _logger.warning("AI commentary generation failed: %s", e)
+        return _templated_fallback(report_result, anomalies)
+
+
+def _templated_fallback(report_result: dict, anomalies: list = None) -> dict:
+    """No-LLM fallback that produces a basic narrative from the report data."""
+    anomalies = anomalies or []
+    rows = report_result.get('rows', [])
+    period = report_result.get('period', {})
+    period_label = period.get('label', 'this period')
+
+    # Find subtotal rows for the summary
+    subtotals = [r for r in rows if r.get('is_subtotal')]
+    summary_parts = [f"{report_result.get('report_name', 'Report')} for {period_label}."]
+    if subtotals:
+        last = subtotals[-1]
+        summary_parts.append(f"{last['label']}: ${last['amount']:,.2f}.")
+
+    highlights = []
+    for row in subtotals[:3]:
+        highlights.append(f"{row['label']}: ${row['amount']:,.2f}")
+
+    concerns = []
+    for a in anomalies[:3]:
+        concerns.append(
+            f"{a['label']} {a['direction']}d {a['variance_pct']:.1f}% "
+            f"(${a['variance_amount']:+,.2f})")
+
+    return {
+        'summary': ' '.join(summary_parts),
+        'highlights': highlights,
+        'concerns': concerns,
+        'next_actions': ['Review the flagged anomalies above.'] if concerns else [],
+    }
+
+
+def _get_provider(env):
+    """Look up provider for 'reports_commentary' feature; return None if not configured."""
+    param = env['ir.config_parameter'].sudo()
+    provider_name = param.get_param('fusion_accounting.provider.reports_commentary')
+    if not provider_name:
+        provider_name = param.get_param('fusion_accounting.provider.default')
+    if not provider_name:
+        return None
+    try:
+        from odoo.addons.fusion_accounting_ai.services.adapters.openai_adapter import OpenAIAdapter
+        from odoo.addons.fusion_accounting_ai.services.adapters.claude import ClaudeAdapter
+    except ImportError:
+        return None
+    if provider_name.startswith('openai'):
+        return OpenAIAdapter(env)
+    elif provider_name.startswith('claude'):
+        return ClaudeAdapter(env)
+    return None

fusion_accounting_reports/services/commentary_prompt.py

@@ -0,0 +1,67 @@
+"""LLM prompt for AI report commentary.
+
+Provider-agnostic system + user prompt builder. Output contract:
+JSON with keys summary, highlights, concerns, next_actions."""
+
+
+SYSTEM_PROMPT = """You are an experienced CFO providing executive-level commentary
+on a financial report. Your output MUST be valid JSON of this exact shape:
+
+{
+  "summary": "<2-3 sentence executive summary of the report period>",
+  "highlights": ["<observation 1>", "<observation 2>", ...],
+  "concerns": ["<thing to investigate 1>", ...],
+  "next_actions": ["<suggested action 1>", ...]
+}
+
+Rules:
+- Use the data provided. Do not invent numbers.
+- Tone: professional, concise, factual.
+- Currency formatting: always include the $ symbol and 2 decimal places.
+- For anomalies: explicitly mention the variance percentage AND the dollar amount.
+- Do NOT include markdown code fences. Do NOT include any prose outside the JSON.
+"""
+
+
+def build_prompt(report_result: dict, anomalies: list) -> tuple[str, str]:
+    """Build (system_prompt, user_prompt) tuple."""
+    parts = []
+
+    # Report context
+    parts.append(f"REPORT: {report_result.get('report_name', 'Untitled')}")
+    period = report_result.get('period', {})
+    parts.append(f"PERIOD: {period.get('label', '')} "
+                 f"({period.get('date_from', '')} to {period.get('date_to', '')})")
+    comp_period = report_result.get('comparison_period')
+    if comp_period:
+        parts.append(f"COMPARED TO: {comp_period.get('label', '')} "
+                     f"({comp_period.get('date_from', '')} to {comp_period.get('date_to', '')})")
+    parts.append("")
+
+    # Rows (the actual numbers)
+    parts.append("REPORT LINES:")
+    for row in report_result.get('rows', []):
+        line = f"  - {row.get('label', '?')}: ${row.get('amount', 0):,.2f}"
+        if row.get('amount_comparison') is not None:
+            line += f" (comparison: ${row['amount_comparison']:,.2f}"
+            if row.get('variance_pct') is not None:
+                line += f", {row['variance_pct']:+.1f}%"
+            line += ")"
+        if row.get('is_subtotal'):
+            line += " [SUBTOTAL]"
+        parts.append(line)
+    parts.append("")
+
+    # Anomalies
+    if anomalies:
+        parts.append("ANOMALIES (variances exceeding threshold):")
+        for a in anomalies[:10]:
+            parts.append(
+                f"  - {a['label']}: {a['direction']}d {a['variance_pct']:.1f}% "
+                f"(${a['variance_amount']:+,.2f}, severity: {a['severity']})"
+            )
+        parts.append("")
+
+    parts.append("Generate the JSON commentary per the system prompt.")
+
+    return (SYSTEM_PROMPT, "\n".join(parts))

fusion_accounting_reports/services/currency_conversion.py

@@ -0,0 +1,66 @@
+"""Multi-currency conversion for financial reports.
+
+Converts move-line amounts to the report's display currency at the
+report end-date. Pure-Python - caller provides exchange rates as a
+dict {(source_code, target_code, date): rate}."""
+
+from dataclasses import dataclass
+from datetime import date
+
+
+@dataclass
+class ConversionRate:
+    source: str
+    target: str
+    rate: float
+    rate_date: date
+
+
+def convert_amount(amount: float, *, source_currency: str, target_currency: str,
+                   rate_date: date, rates: dict) -> float:
+    """Convert `amount` from source to target at the given date.
+
+    `rates` is a dict keyed by (source, target, date) -> rate.
+    If source == target, returns amount unchanged."""
+    if source_currency == target_currency:
+        return amount
+    key = (source_currency, target_currency, rate_date)
+    if key in rates:
+        return amount * rates[key]
+    inv_key = (target_currency, source_currency, rate_date)
+    if inv_key in rates:
+        inv = rates[inv_key]
+        if inv != 0:
+            return amount / inv
+    candidates = [
+        (d, r) for (s, t, d), r in rates.items()
+        if s == source_currency and t == target_currency and d <= rate_date
+    ]
+    if candidates:
+        candidates.sort(key=lambda x: x[0], reverse=True)
+        return amount * candidates[0][1]
+    raise ValueError(
+        f"No exchange rate available for {source_currency}->{target_currency} on or before {rate_date}"
+    )
+
+
+def fetch_rates(env, *, target_currency_id: int, as_of: date,
+                source_currency_ids: list[int] | None = None) -> dict:
+    """Fetch all relevant rates from res.currency.rate as of a given date.
+
+    Returns the dict-of-rates structure consumed by convert_amount.
+    Pulls only rates where source != target and date <= as_of."""
+    Rate = env['res.currency.rate'].sudo()
+    target = env['res.currency'].browse(target_currency_id)
+    domain = [
+        ('name', '<=', as_of),
+        ('currency_id', '!=', target.id),
+    ]
+    if source_currency_ids:
+        domain.append(('currency_id', 'in', source_currency_ids))
+    rates_recs = Rate.search(domain)
+
+    out = {}
+    for r in rates_recs:
+        out[(r.currency_id.name, target.name, r.name)] = (1.0 / r.rate) if r.rate else 0.0
+    return out

fusion_accounting_reports/services/date_periods.py

@@ -0,0 +1,103 @@
+"""Date period math for financial reports.
+
+Pure-Python helpers that compute:
+- Fiscal year start/end given any reference date + company fiscal year settings
+- Comparison periods (prior year same period, prior period, etc.)
+- Period boundaries for monthly / quarterly / yearly reporting
+
+NO Odoo imports - all callers pass in primitive types so the same module
+is unit-testable without an Odoo registry."""
+
+from dataclasses import dataclass
+from datetime import date, timedelta
+from typing import Literal
+
+
+PeriodGranularity = Literal['month', 'quarter', 'year', 'custom']
+ComparisonMode = Literal['none', 'previous_period', 'previous_year']
+
+
+@dataclass(frozen=True)
+class Period:
+    date_from: date
+    date_to: date
+    label: str
+
+    def __post_init__(self):
+        if self.date_from > self.date_to:
+            raise ValueError(f"date_from ({self.date_from}) > date_to ({self.date_to})")
+
+    @property
+    def days(self) -> int:
+        return (self.date_to - self.date_from).days + 1
+
+
+def fiscal_year_bounds(reference_date: date, *, fy_start_month: int = 1,
+                       fy_start_day: int = 1) -> Period:
+    """Return the fiscal year period containing `reference_date`.
+
+    Default: calendar year (Jan 1 - Dec 31). Pass fy_start_month=4, fy_start_day=1
+    for an April-March fiscal year."""
+    if reference_date.month < fy_start_month or (
+        reference_date.month == fy_start_month and reference_date.day < fy_start_day
+    ):
+        start_year = reference_date.year - 1
+    else:
+        start_year = reference_date.year
+    start = date(start_year, fy_start_month, fy_start_day)
+    next_start = date(start_year + 1, fy_start_month, fy_start_day)
+    end = next_start - timedelta(days=1)
+    return Period(date_from=start, date_to=end, label=f"FY {start_year}")
+
+
+def month_bounds(reference_date: date) -> Period:
+    """Return the calendar month containing `reference_date`."""
+    start = reference_date.replace(day=1)
+    if reference_date.month == 12:
+        next_start = date(reference_date.year + 1, 1, 1)
+    else:
+        next_start = date(reference_date.year, reference_date.month + 1, 1)
+    return Period(
+        date_from=start,
+        date_to=next_start - timedelta(days=1),
+        label=start.strftime('%B %Y'),
+    )
+
+
+def quarter_bounds(reference_date: date) -> Period:
+    """Return the calendar quarter containing `reference_date`."""
+    quarter = (reference_date.month - 1) // 3 + 1
+    start_month = (quarter - 1) * 3 + 1
+    start = date(reference_date.year, start_month, 1)
+    end_month = start_month + 2
+    if end_month == 12:
+        end = date(reference_date.year, 12, 31)
+    else:
+        end = date(reference_date.year, end_month + 1, 1) - timedelta(days=1)
+    return Period(date_from=start, date_to=end, label=f"Q{quarter} {reference_date.year}")
+
+
+def comparison_period(period: Period, mode: ComparisonMode) -> Period | None:
+    """Derive the comparison period for `period` per `mode`.
+
+    `previous_period`: same length, immediately before
+    `previous_year`: same calendar dates, one year earlier
+    `none`: returns None"""
+    if mode == 'none':
+        return None
+    if mode == 'previous_period':
+        days = period.days
+        new_to = period.date_from - timedelta(days=1)
+        new_from = new_to - timedelta(days=days - 1)
+        return Period(date_from=new_from, date_to=new_to,
+                      label=f"{period.label} (previous)")
+    if mode == 'previous_year':
+        try:
+            new_from = period.date_from.replace(year=period.date_from.year - 1)
+            new_to = period.date_to.replace(year=period.date_to.year - 1)
+        except ValueError:
+            new_from = period.date_from.replace(year=period.date_from.year - 1, day=28)
+            new_to = period.date_to.replace(year=period.date_to.year - 1, day=28)
+        return Period(date_from=new_from, date_to=new_to,
+                      label=f"{period.label} (prev year)")
+    raise ValueError(f"Unknown comparison mode: {mode}")

fusion_accounting_reports/services/drill_down_resolver.py

@@ -0,0 +1,81 @@
+"""Drill-down: from a report line to its underlying journal items.
+
+Given an account_id and a Period, fetches the matching account.move.line
+records and returns them in a flat list. Used by the OWL drill-down
+dialog and the engine's drill_down() public API."""
+
+from dataclasses import dataclass
+from datetime import date
+
+
+@dataclass
+class DrillDownRow:
+    move_line_id: int
+    move_id: int
+    move_name: str
+    date: date
+    account_code: str
+    account_name: str
+    partner_name: str | None
+    label: str
+    debit: float
+    credit: float
+    balance: float
+
+    def to_dict(self):
+        return {
+            'move_line_id': self.move_line_id,
+            'move_id': self.move_id,
+            'move_name': self.move_name,
+            'date': str(self.date),
+            'account_code': self.account_code,
+            'account_name': self.account_name,
+            'partner_name': self.partner_name or '',
+            'label': self.label,
+            'debit': self.debit,
+            'credit': self.credit,
+            'balance': self.balance,
+        }
+
+
+def fetch_drill_down(
+    env,
+    *,
+    account_id: int,
+    date_from: date,
+    date_to: date,
+    company_id: int | None = None,
+    limit: int = 500,
+) -> list[dict]:
+    """Fetch journal items for an account within a date range.
+
+    Returns flat list of dicts ready for the drill-down OWL table."""
+    Line = env['account.move.line'].sudo()
+    domain = [
+        ('account_id', '=', account_id),
+        ('date', '>=', date_from),
+        ('date', '<=', date_to),
+        ('parent_state', '=', 'posted'),
+    ]
+    if company_id:
+        domain.append(('company_id', '=', company_id))
+
+    move_lines = Line.search(domain, limit=limit, order='date asc, id asc')
+    rows = []
+    for ml in move_lines:
+        rows.append(
+            DrillDownRow(
+                move_line_id=ml.id,
+                move_id=ml.move_id.id,
+                move_name=ml.move_id.name or '',
+                date=ml.date,
+                account_code=ml.account_id.code,
+                account_name=ml.account_id.name,
+                partner_name=ml.partner_id.name if ml.partner_id else None,
+                label=ml.name or '',
+                debit=ml.debit,
+                credit=ml.credit,
+                balance=ml.balance,
+            ).to_dict()
+        )
+    return rows

fusion_accounting_reports/services/line_resolver.py

@@ -0,0 +1,143 @@
+"""Resolve a fusion.report definition into report rows.
+
+Pure-Python: takes line_specs (list of dicts), a period, and aggregated
+move-line data (per-account totals) - returns ordered list of report row
+dicts ready for the OWL frontend or PDF rendering.
+
+Row shape:
+{
+  'id': 'line_<index>',
+  'label': str,
+  'level': int,                  # indentation depth
+  'is_subtotal': bool,
+  'amount': float,
+  'amount_comparison': float | None,
+  'variance_pct': float | None,
+  'account_id': int | None,      # for drill-down (None for subtotals)
+  'children': list[dict],         # populated when expanded
+}"""
+
+from dataclasses import dataclass
+
+from .totaling import TotalLine
+
+
+@dataclass
+class ReportRow:
+    id: str
+    label: str
+    level: int = 0
+    is_subtotal: bool = False
+    amount: float = 0.0
+    amount_comparison: float | None = None
+    variance_pct: float | None = None
+    account_id: int | None = None
+
+    def to_dict(self):
+        return {
+            'id': self.id,
+            'label': self.label,
+            'level': self.level,
+            'is_subtotal': self.is_subtotal,
+            'amount': self.amount,
+            'amount_comparison': self.amount_comparison,
+            'variance_pct': self.variance_pct,
+            'account_id': self.account_id,
+        }
+
+
+def resolve(
+    line_specs: list[dict],
+    *,
+    account_totals: dict[int, TotalLine],
+    accounts_by_id: dict[int, dict],
+    comparison_totals: dict[int, TotalLine] | None = None,
+) -> list[dict]:
+    """Resolve line_specs against actual account totals -> list of row dicts.
+
+    Args:
+        line_specs: report definition line specs (from fusion.report.line_specs).
+        account_totals: {account_id: TotalLine} for the period.
+        accounts_by_id: {account_id: {code, name, account_type, ...}}.
+        comparison_totals: optional {account_id: TotalLine} for comparison period.
+
+    Returns: list of row dicts."""
+    rows: list[ReportRow] = []
+
+    for idx, spec in enumerate(line_specs):
+        if spec.get('compute') == 'subtotal':
+            n = spec.get('above', 1)
+            sign = spec.get('sign', 1)
+            recent = [r.amount for r in rows[-n:] if not r.is_subtotal]
+            row = ReportRow(
+                id=f'line_{idx}',
+                label=spec.get('label', 'Subtotal'),
+                level=spec.get('level', 0),
+                is_subtotal=True,
+                amount=sum(recent) * sign,
+            )
+            if comparison_totals is not None:
+                comp_recent = [
+                    r.amount_comparison
+                    for r in rows[-n:]
+                    if not r.is_subtotal and r.amount_comparison is not None
+                ]
+                row.amount_comparison = (
+                    sum(comp_recent) * sign if comp_recent else None
+                )
+            rows.append(row)
+
+        elif spec.get('account_type_prefix'):
+            prefix = spec['account_type_prefix']
+            sign = spec.get('sign', 1)
+            matched_ids = [
+                aid for aid, info in accounts_by_id.items()
+                if info.get('account_type', '').startswith(prefix)
+            ]
+            amount = sum(
+                account_totals.get(aid, TotalLine()).balance * sign
+                for aid in matched_ids
+            )
+            row = ReportRow(
+                id=f'line_{idx}',
+                label=spec.get('label', prefix),
+                level=spec.get('level', 0),
+                amount=amount,
+            )
+            if comparison_totals is not None:
+                comp_amount = sum(
+                    comparison_totals.get(aid, TotalLine()).balance * sign
+                    for aid in matched_ids
+                )
+                row.amount_comparison = comp_amount
+                if comp_amount != 0:
+                    row.variance_pct = (
+                        (amount - comp_amount) / abs(comp_amount)
+                    ) * 100
+            rows.append(row)
+
+        elif spec.get('account_id'):
+            aid = spec['account_id']
+            sign = spec.get('sign', 1)
+            tot = account_totals.get(aid, TotalLine())
+            label = spec.get('label') or accounts_by_id.get(aid, {}).get(
+                'name', f'Account {aid}'
+            )
+            row = ReportRow(
+                id=f'line_{idx}',
+                label=label,
+                level=spec.get('level', 0),
+                amount=tot.balance * sign,
+                account_id=aid,
+            )
+            if comparison_totals is not None:
+                comp = comparison_totals.get(aid, TotalLine())
+                row.amount_comparison = comp.balance * sign
+                if row.amount_comparison and row.amount_comparison != 0:
+                    row.variance_pct = (
+                        (row.amount - row.amount_comparison)
+                        / abs(row.amount_comparison)
+                    ) * 100
+            rows.append(row)
+
+    return [r.to_dict() for r in rows]

fusion_accounting_reports/services/totaling.py

@@ -0,0 +1,49 @@
+"""Move-line aggregation primitives for report totaling.
+
+Pure-Python helpers - callers pass dicts with debit/credit/balance/currency keys,
+no Odoo recordsets needed. Keeps the math testable without an ORM."""
+
+from dataclasses import dataclass
+
+
+@dataclass
+class TotalLine:
+    debit: float = 0.0
+    credit: float = 0.0
+    balance: float = 0.0
+    debit_currency: float = 0.0
+    credit_currency: float = 0.0
+    balance_currency: float = 0.0
+    line_count: int = 0
+
+
+def aggregate(move_lines: list[dict]) -> TotalLine:
+    """Aggregate a list of move-line dicts into a TotalLine.
+
+    Each dict must have: debit, credit, balance (signed). Optional:
+    debit_currency, credit_currency, balance_currency."""
+    out = TotalLine()
+    for ml in move_lines:
+        out.debit += ml.get('debit', 0.0)
+        out.credit += ml.get('credit', 0.0)
+        out.balance += ml.get('balance', 0.0)
+        out.debit_currency += ml.get('debit_currency', 0.0)
+        out.credit_currency += ml.get('credit_currency', 0.0)
+        out.balance_currency += ml.get('balance_currency', 0.0)
+        out.line_count += 1
+    return out
+
+
+def aggregate_per_account(move_lines: list[dict]) -> dict[int, TotalLine]:
+    """Group + aggregate by account_id. Returns {account_id: TotalLine}."""
+    grouped: dict[int, list[dict]] = {}
+    for ml in move_lines:
+        acct = ml['account_id']
+        grouped.setdefault(acct, []).append(ml)
+    return {acct: aggregate(lines) for acct, lines in grouped.items()}
+
+
+def is_balanced(move_lines: list[dict], *, tolerance: float = 0.005) -> bool:
+    """True if total debits == total credits (within tolerance for rounding)."""
+    agg = aggregate(move_lines)
+    return abs(agg.debit - agg.credit) <= tolerance

fusion_accounting_reports/static/src/components/ai_commentary_panel/ai_commentary_panel.js

@@ -0,0 +1,10 @@
+/** @odoo-module **/
+
+import { Component } from "@odoo/owl";
+
+export class AiCommentaryPanel extends Component {
+    static template = "fusion_accounting_reports.AiCommentaryPanel";
+    static props = {
+        commentary: { type: Object },
+    };
+}

fusion_accounting_reports/static/src/components/ai_commentary_panel/ai_commentary_panel.xml

@@ -0,0 +1,45 @@
+<?xml version="1.0" encoding="UTF-8"?>
+<templates xml:space="preserve">
+
+<t t-name="fusion_accounting_reports.AiCommentaryPanel">
+    <div class="o_fusion_commentary_panel">
+        <h4>📊 AI Commentary</h4>
+
+        <div class="commentary-section" t-if="props.commentary.summary">
+            <p style="margin: 0;"><t t-esc="props.commentary.summary"/></p>
+        </div>
+
+        <div class="commentary-section" t-if="props.commentary.highlights and props.commentary.highlights.length">
+            <h5>Highlights</h5>
+            <ul>
+                <li t-foreach="props.commentary.highlights" t-as="h" t-key="h_index">
+                    <t t-esc="h"/>
+                </li>
+            </ul>
+        </div>
+
+        <div class="commentary-section" t-if="props.commentary.concerns and props.commentary.concerns.length">
+            <h5>Concerns</h5>
+            <ul>
+                <li t-foreach="props.commentary.concerns" t-as="c" t-key="c_index">
+                    <t t-esc="c"/>
+                </li>
+            </ul>
+        </div>
+
+        <div class="commentary-section" t-if="props.commentary.next_actions and props.commentary.next_actions.length">
+            <h5>Next Actions</h5>
+            <ul>
+                <li t-foreach="props.commentary.next_actions" t-as="a" t-key="a_index">
+                    <t t-esc="a"/>
+                </li>
+            </ul>
+        </div>
+
+        <div class="text-muted" style="font-size: 0.75rem;" t-if="props.commentary.cached">
+            Cached • <t t-esc="props.commentary.generated_at"/>
+        </div>
+    </div>
+</t>
+
+</templates>

fusion_accounting_reports/static/src/components/anomaly_strip/anomaly_strip.js

@@ -0,0 +1,18 @@
+/** @odoo-module **/
+
+import { Component } from "@odoo/owl";
+
+export class AnomalyStrip extends Component {
+    static template = "fusion_accounting_reports.AnomalyStrip";
+    static props = {
+        anomaly: { type: Object },
+    };
+
+    formatAmount(amount) {
+        if (amount === null || amount === undefined) return "";
+        return new Intl.NumberFormat(undefined, {
+            minimumFractionDigits: 2, maximumFractionDigits: 2,
+            signDisplay: 'always',
+        }).format(amount);
+    }
+}

fusion_accounting_reports/static/src/components/anomaly_strip/anomaly_strip.xml

@@ -0,0 +1,18 @@
+<?xml version="1.0" encoding="UTF-8"?>
+<templates xml:space="preserve">
+
+<t t-name="fusion_accounting_reports.AnomalyStrip">
+    <div class="o_fusion_anomaly_strip" t-att-data-severity="props.anomaly.severity">
+        <strong><t t-esc="props.anomaly.label"/></strong>
+        <span class="ms-2">
+            <t t-esc="props.anomaly.direction === 'increase' ? '↑' : '↓'"/>
+            <t t-esc="props.anomaly.variance_pct.toFixed(1)"/>%
+            (<t t-esc="formatAmount(props.anomaly.variance_amount)"/>)
+        </span>
+        <span class="ms-3 text-muted">
+            severity: <t t-esc="props.anomaly.severity"/>
+        </span>
+    </div>
+</t>
+
+</templates>

fusion_accounting_reports/static/src/components/drill_down_dialog/drill_down_dialog.js

@@ -0,0 +1,24 @@
+/** @odoo-module **/
+
+import { Component } from "@odoo/owl";
+
+export class DrillDownDialog extends Component {
+    static template = "fusion_accounting_reports.DrillDownDialog";
+    static props = {
+        drill: { type: Object },
+        onClose: { type: Function },
+    };
+
+    formatAmount(amount) {
+        if (amount === null || amount === undefined) return "";
+        return new Intl.NumberFormat(undefined, {
+            minimumFractionDigits: 2, maximumFractionDigits: 2,
+        }).format(amount);
+    }
+
+    onBackdropClick(ev) {
+        if (ev.target.classList.contains('modal-backdrop')) {
+            this.props.onClose();
+        }
+    }
+}

fusion_accounting_reports/static/src/components/drill_down_dialog/drill_down_dialog.xml

@@ -0,0 +1,59 @@
+<?xml version="1.0" encoding="UTF-8"?>
+<templates xml:space="preserve">
+
+<t t-name="fusion_accounting_reports.DrillDownDialog">
+    <div class="modal modal-backdrop"
+         style="display: block; background: rgba(0,0,0,0.5); position: fixed; top:0; left:0; right:0; bottom:0; z-index: 1050;"
+         t-on-click="onBackdropClick">
+        <div class="modal-dialog modal-xl"
+             style="margin: 5vh auto; max-width: 90%;">
+            <div class="modal-content">
+                <div class="modal-header">
+                    <h5>Drill-down: <t t-esc="props.drill.label || ''"/></h5>
+                    <button class="btn-close" t-on-click="props.onClose">×</button>
+                </div>
+                <div class="modal-body" style="max-height: 70vh; overflow-y: auto;">
+                    <div t-if="!props.drill.rows or props.drill.rows.length === 0" class="text-muted">
+                        No journal items found.
+                    </div>
+                    <table t-else="" class="table table-sm">
+                        <thead>
+                            <tr>
+                                <th>Date</th>
+                                <th>Move</th>
+                                <th>Account</th>
+                                <th>Partner</th>
+                                <th>Description</th>
+                                <th class="text-end">Debit</th>
+                                <th class="text-end">Credit</th>
+                                <th class="text-end">Balance</th>
+                            </tr>
+                        </thead>
+                        <tbody>
+                            <tr t-foreach="props.drill.rows" t-as="row" t-key="row.move_line_id">
+                                <td><t t-esc="row.date"/></td>
+                                <td><t t-esc="row.move_name"/></td>
+                                <td>
+                                    <span t-att-title="row.account_name">
+                                        <t t-esc="row.account_code"/>
+                                    </span>
+                                </td>
+                                <td><t t-esc="row.partner_name || ''"/></td>
+                                <td><t t-esc="row.label"/></td>
+                                <td class="text-end"><t t-esc="formatAmount(row.debit)"/></td>
+                                <td class="text-end"><t t-esc="formatAmount(row.credit)"/></td>
+                                <td class="text-end"><t t-esc="formatAmount(row.balance)"/></td>
+                            </tr>
+                        </tbody>
+                    </table>
+                </div>
+                <div class="modal-footer">
+                    <span class="text-muted me-auto"><t t-esc="props.drill.count"/> rows</span>
+                    <button class="btn_report" t-on-click="props.onClose">Close</button>
+                </div>
+            </div>
+        </div>
+    </div>
+</t>
+
+</templates>

fusion_accounting_reports/static/src/components/period_filter/period_filter.js

@@ -0,0 +1,37 @@
+/** @odoo-module **/
+
+import { Component, useState } from "@odoo/owl";
+import { useService } from "@web/core/utils/hooks";
+
+export class PeriodFilter extends Component {
+    static template = "fusion_accounting_reports.PeriodFilter";
+    static props = {};
+
+    setup() {
+        this.reports = useService("fusion_reports");
+        this.state = useState(this.reports.state);
+    }
+
+    async onReportTypeChange(ev) {
+        const reportType = ev.target.value;
+        if (reportType && this.state.dateFrom && this.state.dateTo) {
+            await this.reports.runReport(
+                reportType, this.state.dateFrom, this.state.dateTo,
+                this.state.comparison);
+        }
+    }
+
+    async onDateChange(field, ev) {
+        this.state[field] = ev.target.value;
+        if (this.state.currentReportType && this.state.dateFrom && this.state.dateTo) {
+            await this.reports.runReport(
+                this.state.currentReportType,
+                this.state.dateFrom, this.state.dateTo,
+                this.state.comparison);
+        }
+    }
+
+    async onComparisonChange(ev) {
+        await this.reports.setComparison(ev.target.value);
+    }
+}

fusion_accounting_reports/static/src/components/period_filter/period_filter.xml

@@ -0,0 +1,40 @@
+<?xml version="1.0" encoding="UTF-8"?>
+<templates xml:space="preserve">
+
+<t t-name="fusion_accounting_reports.PeriodFilter">
+    <div class="o_fusion_reports_filters">
+        <select t-on-change="onReportTypeChange"
+                class="form-select" style="max-width: 240px;">
+            <option value="">— Select report —</option>
+            <option t-foreach="state.availableReports" t-as="r" t-key="r.id"
+                    t-att-value="r.report_type"
+                    t-att-selected="r.report_type === state.currentReportType">
+                <t t-esc="r.name"/>
+            </option>
+        </select>
+
+        <label>From</label>
+        <input type="date" class="form-control" style="max-width: 160px;"
+               t-att-value="state.dateFrom || ''"
+               t-on-change="(ev) => onDateChange('dateFrom', ev)"/>
+
+        <label>To</label>
+        <input type="date" class="form-control" style="max-width: 160px;"
+               t-att-value="state.dateTo || ''"
+               t-on-change="(ev) => onDateChange('dateTo', ev)"/>
+
+        <label>Comparison</label>
+        <select class="form-select" style="max-width: 200px;"
+                t-on-change="onComparisonChange">
+            <option value="none" t-att-selected="state.comparison === 'none'">None</option>
+            <option value="previous_period"
+                    t-att-selected="state.comparison === 'previous_period'">Previous Period</option>
+            <option value="previous_year"
+                    t-att-selected="state.comparison === 'previous_year'">Previous Year</option>
+        </select>
+
+        <span t-if="state.isLoading" class="text-muted ms-3">Loading...</span>
+    </div>
+</t>
+
+</templates>

fusion_accounting_reports/static/src/components/report_table/report_table.js

@@ -0,0 +1,36 @@
+/** @odoo-module **/
+
+import { Component } from "@odoo/owl";
+
+export class ReportTable extends Component {
+    static template = "fusion_accounting_reports.ReportTable";
+    static props = {
+        result: { type: Object },
+        onDrillDown: { type: Function, optional: true },
+    };
+
+    formatAmount(amount) {
+        if (amount === null || amount === undefined) return "";
+        return new Intl.NumberFormat(undefined, {
+            minimumFractionDigits: 2, maximumFractionDigits: 2,
+        }).format(amount);
+    }
+
+    onRowClick(row) {
+        if (row.account_id && this.props.onDrillDown) {
+            this.props.onDrillDown(row.account_id, row.label);
+        }
+    }
+
+    rowClass(row) {
+        const classes = ['report-row', `level-${row.level || 0}`];
+        if (row.is_subtotal) classes.push('subtotal');
+        if (row.account_id) classes.push('drillable');
+        return classes.join(' ');
+    }
+
+    varianceClass(pct) {
+        if (pct === null || pct === undefined) return "";
+        return pct > 0 ? 'variance-pos' : pct < 0 ? 'variance-neg' : '';
+    }
+}

fusion_accounting_reports/static/src/components/report_table/report_table.xml

@@ -0,0 +1,45 @@
+<?xml version="1.0" encoding="UTF-8"?>
+<templates xml:space="preserve">
+
+<t t-name="fusion_accounting_reports.ReportTable">
+    <div class="o_fusion_reports_table">
+        <table>
+            <thead>
+                <tr>
+                    <th>Line</th>
+                    <th class="amount">Amount</th>
+                    <t t-if="props.result.comparison_period">
+                        <th class="amount">
+                            <t t-esc="props.result.comparison_period.label"/>
+                        </th>
+                        <th class="amount">Variance %</th>
+                    </t>
+                </tr>
+            </thead>
+            <tbody>
+                <tr t-foreach="props.result.rows" t-as="row" t-key="row.id"
+                    t-att-class="rowClass(row)"
+                    t-on-click="() => onRowClick(row)">
+                    <td>
+                        <span><t t-esc="row.label"/></span>
+                    </td>
+                    <td class="amount">
+                        <t t-esc="formatAmount(row.amount)"/>
+                    </td>
+                    <t t-if="props.result.comparison_period">
+                        <td class="amount">
+                            <t t-esc="formatAmount(row.amount_comparison)"/>
+                        </td>
+                        <td class="amount" t-att-class="varianceClass(row.variance_pct)">
+                            <t t-if="row.variance_pct !== null and row.variance_pct !== undefined">
+                                <t t-esc="row.variance_pct.toFixed(1)"/>%
+                            </t>
+                        </td>
+                    </t>
+                </tr>
+            </tbody>
+        </table>
+    </div>
+</t>
+
+</templates>

fusion_accounting_reports/static/src/scss/_variables.scss

@@ -0,0 +1,49 @@
+// Fusion reports design tokens (extends Phase 1's bank_rec tokens for consistency).
+
+// Colors — semantic
+$report-bg-primary:           #ffffff;
+$report-bg-secondary:         #f9fafb;
+$report-bg-tertiary:          #f3f4f6;
+$report-border:               #e5e7eb;
+$report-text-primary:         #111827;
+$report-text-secondary:       #6b7280;
+$report-text-muted:           #9ca3af;
+$report-accent:               #3b82f6;
+$report-accent-bg:            #eff6ff;
+
+// Severity colors (mirrors bank_rec)
+$report-severity-high:        #ef4444;
+$report-severity-high-bg:     #fef2f2;
+$report-severity-medium:      #f59e0b;
+$report-severity-medium-bg:   #fffbeb;
+$report-severity-low:         #10b981;
+$report-severity-low-bg:      #ecfdf5;
+
+// Variance indicators
+$report-variance-positive:    #10b981;
+$report-variance-negative:    #ef4444;
+
+// Spacing
+$report-space-1:              0.25rem;
+$report-space-2:              0.5rem;
+$report-space-3:              0.75rem;
+$report-space-4:              1rem;
+$report-space-5:              1.25rem;
+$report-space-6:              1.5rem;
+$report-space-8:              2rem;
+
+// Typography
+$report-font-size-xs:         0.75rem;
+$report-font-size-sm:         0.875rem;
+$report-font-size-base:       1rem;
+$report-font-size-lg:         1.125rem;
+$report-font-size-xl:         1.25rem;
+$report-font-mono:            ui-monospace, SFMono-Regular, Menlo, monospace;
+
+// Borders + radii
+$report-border-radius:        0.375rem;
+$report-border-radius-md:     0.5rem;
+$report-border-radius-lg:     0.75rem;
+
+// Subtotal indentation
+$report-indent-per-level:     1.5rem;

fusion_accounting_reports/static/src/scss/dark_mode.scss

@@ -0,0 +1,34 @@
+@import "variables";
+
+[data-color-scheme="dark"] .o_fusion_reports {
+    background: #1f2937;
+    color: #f9fafb;
+
+    &_header, &_table, &_filters, .o_fusion_commentary_panel {
+        background: #111827;
+        border-color: #374151;
+        color: #f9fafb;
+    }
+
+    &_table {
+        th { background: #1f2937; color: #d1d5db; }
+        td { border-color: #374151; }
+        tr.subtotal { background: #1f2937; }
+        tr.drillable:hover { background: #1e3a8a; }
+    }
+
+    .btn_report {
+        background: #374151;
+        border-color: #4b5563;
+        color: #f9fafb;
+
+        &:hover { background: #4b5563; }
+        &.primary { background: #3b82f6; }
+    }
+
+    .o_fusion_anomaly_strip {
+        &[data-severity="high"]   { background: rgba(239, 68, 68, 0.15); }
+        &[data-severity="medium"] { background: rgba(245, 158, 11, 0.15); }
+        &[data-severity="low"]    { background: rgba(16, 185, 129, 0.15); }
+    }
+}

fusion_accounting_reports/static/src/scss/reports.scss

@@ -0,0 +1,161 @@
+@import "variables";
+
+.o_fusion_reports {
+    background: $report-bg-secondary;
+    min-height: 100vh;
+
+    &_header {
+        background: $report-bg-primary;
+        border-bottom: 1px solid $report-border;
+        padding: $report-space-4 $report-space-6;
+        display: flex;
+        justify-content: space-between;
+        align-items: center;
+
+        h1 {
+            font-size: $report-font-size-xl;
+            margin: 0;
+        }
+    }
+
+    &_table {
+        background: $report-bg-primary;
+        border: 1px solid $report-border;
+        border-radius: $report-border-radius-md;
+        margin: $report-space-4;
+        overflow: hidden;
+        font-family: $report-font-mono;
+        font-size: $report-font-size-sm;
+
+        table {
+            width: 100%;
+            border-collapse: collapse;
+        }
+
+        th {
+            background: $report-bg-tertiary;
+            padding: $report-space-3 $report-space-4;
+            text-align: left;
+            font-weight: 600;
+            color: $report-text-secondary;
+            border-bottom: 1px solid $report-border;
+        }
+
+        th.amount, td.amount {
+            text-align: right;
+            white-space: nowrap;
+        }
+
+        td {
+            padding: $report-space-2 $report-space-4;
+            border-bottom: 1px solid lighten($report-border, 5%);
+        }
+
+        tr.subtotal {
+            font-weight: 600;
+            background: $report-bg-secondary;
+            border-top: 1px solid $report-text-muted;
+        }
+
+        tr.subtotal td {
+            border-bottom: 1px solid $report-text-muted;
+        }
+
+        tr.drillable {
+            cursor: pointer;
+            &:hover { background: $report-accent-bg; }
+        }
+
+        .level-1 { padding-left: $report-space-4 + $report-indent-per-level; }
+        .level-2 { padding-left: $report-space-4 + $report-indent-per-level * 2; }
+        .level-3 { padding-left: $report-space-4 + $report-indent-per-level * 3; }
+
+        .variance-pos { color: $report-variance-positive; }
+        .variance-neg { color: $report-variance-negative; }
+    }
+
+    &_filters {
+        background: $report-bg-primary;
+        padding: $report-space-3 $report-space-4;
+        border-bottom: 1px solid $report-border;
+        display: flex;
+        gap: $report-space-3;
+        align-items: center;
+        flex-wrap: wrap;
+    }
+
+    .btn_report {
+        padding: $report-space-2 $report-space-4;
+        border-radius: $report-border-radius;
+        background: $report-bg-primary;
+        border: 1px solid $report-border;
+        color: $report-text-primary;
+        font-size: $report-font-size-sm;
+        cursor: pointer;
+        transition: all 150ms ease-in-out;
+
+        &:hover { background: $report-bg-tertiary; }
+
+        &.primary {
+            background: $report-accent;
+            border-color: $report-accent;
+            color: white;
+
+            &:hover { background: darken($report-accent, 8%); }
+        }
+    }
+}
+
+.o_fusion_anomaly_strip {
+    margin: $report-space-3;
+    padding: $report-space-3;
+    border-radius: $report-border-radius;
+    border: 1px solid;
+    font-size: $report-font-size-sm;
+
+    &[data-severity="high"] {
+        background: $report-severity-high-bg;
+        border-color: $report-severity-high;
+    }
+    &[data-severity="medium"] {
+        background: $report-severity-medium-bg;
+        border-color: $report-severity-medium;
+    }
+    &[data-severity="low"] {
+        background: $report-severity-low-bg;
+        border-color: $report-severity-low;
+    }
+}
+
+.o_fusion_commentary_panel {
+    background: $report-bg-primary;
+    border: 1px solid $report-border;
+    border-radius: $report-border-radius-md;
+    margin: $report-space-3;
+    padding: $report-space-4;
+
+    h4 {
+        margin: 0 0 $report-space-3;
+        font-size: $report-font-size-base;
+        color: $report-text-primary;
+    }
+
+    .commentary-section {
+        margin-bottom: $report-space-3;
+
+        h5 {
+            font-size: $report-font-size-sm;
+            color: $report-text-secondary;
+            text-transform: uppercase;
+            letter-spacing: 0.05em;
+            margin-bottom: $report-space-2;
+        }
+
+        ul {
+            margin: 0;
+            padding-left: $report-space-4;
+
+            li { margin: $report-space-1 0; }
+        }
+    }
+}