This [fixed](https://github.com/odoo/odoo/pull/156423) proposed to avoid infinite loop but still issue is reproducable

**steps to reproduce:-**
 account group is create with ``3 code_prefix``  another account group create with ``31 code_prefix`` and if change the ``3 code_prefix`` something like ``312``  code prefix is changed  so it will cyclic parent child relation

```
test_rr=# select id,parent_id,code_prefix_end,code_prefix_start,parent_path from account_group;
 id | parent_id | code_prefix_end | code_prefix_start | parent_path
----+-----------+-----------------+-------------------+-------------
 12 |        11 | 31              | 31                |
 11 |        12 | 312             | 312               |

```

 because this constraint that is introduced in above mentioned  pr will not apply on because this is sql update and it will not go
 check due to python [constraint](https://github.com/odoo/odoo/blob/e20263c4bba3e3cff5b8c7d68f07ce6c7e0bd9aa/addons/account/models/account_account.py#L870). For resolving this checking and reverting the wrong changes done in ``parent_id`` because of the update [query](https://github.com/odoo/odoo/blob/d1be9e4a4ec2cf6eaafe982b5b0036afa5421207/addons/account/models/account_account.py#L911-L927) and preventing  from infinite [loop](https://github.com/odoo/enterprise/blob/077d5a0f2bb8d4b1602e993b3e84c5ca9fd877d1/account_reports/models/account_report.py#L1006C15-L1009C44).

opw-4342094
upg-2144655

---
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Forward-Port-Of: odoo/odoo#188027

Steps to reproduce:

- Create a product tracked by lot with a BOM
- Create and confirm an MO for 5 units of that product
- Assign a producing lot via the [+] smart button, and produce all
- Create, confirm, and validate the shipping for a SO of 3 items of that product
- Go back to the MO, unlock it, and change the quantity producing to 10
- Go to the product page, click on "On Hand"
> See that there exists 12 products with a lot id, and -5 **without** a lot id

Expected behavior:
There should be 7 products with lot it, and **NO products without lot id**

Cause of the issue:
When increasing the quantity producing, the newly created stock move line
 (SML) is created without a lot  id: https://github.com/odoo/odoo/blob/d5a7a3d02e3e2b4e47977abc8b9fc0d5d6135937/addons/stock/models/stock_move.py#L1471-L1477
Then only later, we update this new created move line to give it a lot_id
https://github.com/odoo/odoo/blob/a4ca3a3d6eb368bebcbcad00d81e098ee86a8610/addons/mrp/models/mrp_production.py#L900-L901
This update will first cause an undo of some move lines, calling `_synchronize_quant` (first call)
https://github.com/odoo/odoo/blob/49d25c58db2329d097566dc222d97cd8988d640d/addons/stock/models/stock_move_line.py#L459-L461
then, the actual lot_id update is committed
https://github.com/odoo/odoo/blob/49d25c58db2329d097566dc222d97cd8988d640d/addons/stock/models/stock_move_line.py#L473
then after that, another call to `_synchronize_quant` is being made to apply the changes (second call) https://github.com/odoo/odoo/blob/49d25c58db2329d097566dc222d97cd8988d640d/addons/stock/models/stock_move_line.py#L476-L477
However, since `_synchronize_quant` depends on reading the untracked quantities to decide
if it can compensate for negative values
https://github.com/odoo/odoo/blob/49d25c58db2329d097566dc222d97cd8988d640d/addons/stock/models/stock_move_line.py#L645
it sees different value of `untracked_qty` in the first call than that in the second call,
 which makes things go out of sync.

Solution:
The newly created move line has the correct lot_id at the moment of the creation,
so we avoid the issue of updating it later, and risking the quantities to go out of sync.

Another solution might be to edit the `write` method of `StockMoveLine`, by committing
changes related to lot_id before undoing any move lines
```py
if updates['lot_id'] and ml.lot_id != updates['lot_id']:
    super(StockMoveLine, ml).write({ 'lot_id': updates['lot_id'] })
# then here proceed to undoing
```

opw-4043539

Forward-Port-Of: odoo/odoo#187526