gsinghpal 092423d7de feat(nexa_coa_setup): hard-delete unused accounts ...

Adds _delete_unused_accounts hook that hard-deletes (not archives) every
account that's safe to remove — not owned by nexa_coa_setup AND not
referenced by:
- account.move.line postings
- account.tax.repartition.line
- account.journal default/suspense/profit/loss accounts
- account.fiscal.position.account substitution maps
- product.category and product.template JSONB property_account_* fields
- res.partner JSONB property_account_payable_id/receivable_id
- res.company exchange/transfer/POS receivable accounts

Tries bulk unlink first; falls back to per-record if a batch fails so
the rest still get cleaned.

Result on staging: 554 -> 172 total accounts (deleted 382). The 31 still
archived are blocked by references (historical postings, tax repartition
links, bank journal defaults, etc.) — left as archived so they're hidden
from dropdowns but preserve audit history.

Verified all 4 test invoices still post correctly (ON 113, US 100, QC
114.98, Westin intercompany 169.50).

Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com>

2026-05-12 19:49:00 -04:00

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