Currently, a traceback is occurring when the user disabled the `is_invoice_report` 
for an invoice report and try to send and print an invoice.

To reproduce this issue:

1) Install `Accounting` and enable debug mode
2) Open the `report_invoice_with_payments` report from
    `settings/technical/actions/report`
3) Disable the `Invoice Report`
4) Now create a customer invoice and try to send and print

Error:- 
```
TypeError: a bytes-like object is required, not 'dict'
```

When the user disabled the invoice report it directly returns content as a dict, eventually the raw values will be

```
raw: {
attachment: None,
stream: <_io.BytesIO object at 0x7fd38f10e3e0>
}
```

This leads to a traceback when `io.BytesIO(pdf_values['raw'])` is used to
on raw value

https://github.com/odoo/odoo/blob/330a3efbd09ea84ab44c64751087afcc19cee9d6/addons/account/models/ir_actions_report.py#L66-L68

https://github.com/odoo/odoo/blob/330a3efbd09ea84ab44c64751087afcc19cee9d6/addons/account/wizard/account_move_send.py#L417-L422

when the user disabled the is_invoice, and has the model `account.move`
We can consider that an invoice report. By doing this we can resolve this issue

sentry-5762537325

Issue:
------
When migrating a database having 'Documents' module installed and also having empty/blank spreadsheets created in version saas-17.2 or lower will lead to a JSON decoder error. This happens when the 'spreadsheet_data' value become an empty `b''` because of empty spreadsheets.
Here :
https://github.com/odoo/enterprise/blob/17.0/spreadsheet_edition/models/spreadsheet_mixin.py#L224

Solution:
-----------
Passing an empty dictionay '{}' if it gets empty quotes as `b''` during processing.

Steps to reproduce:
------------------------
1. Create a database in version 17.2 or lower and install Documents module.
2. Create empty/blank spreadsheets (we can manually upload an empty spreadsheet).
3. Migrate the database to version saas~17.4 or above.
4. Finally, during testcases one of the test case will fail. Because of empty quotes.

Traceback:
```
   File "/home/odoo/src/enterprise/saas-17.4/spreadsheet_edition/models/spreadsheet_mixin.py", line 44, in _compute_current_revision_uuid
    snapshot = spreadsheet._get_spreadsheet_snapshot()
   File "/home/odoo/src/enterprise/saas-17.4/spreadsheet_edition/models/spreadsheet_mixin.py", line 234, in _get_spreadsheet_snapshot
    return json.loads(self.spreadsheet_data)
   File "/usr/lib/python3.10/json/__init__.py", line 346, in loads
    return _default_decoder.decode(s)
   File "/usr/lib/python3.10/json/decoder.py", line 337, in decode
    obj, end = self.raw_decode(s, idx=_w(s, 0).end())
   File "/usr/lib/python3.10/json/decoder.py", line 355, in raw_decode
    raise JSONDecodeError("Expecting value", s, err.value) from None
 json.decoder.JSONDecodeError: Expecting value: line 1 column 1 (char 0)
```

UPG - 2263261
TBG - 1416

**Steps to reproduce:**
- Install Accounting
- Activate "Budget Management" in Accounting settings
- Create an analytic account:
  * Plan: [any]
- Create a Budget:
  * Budget Type: Expense
  * Period: [the current month]
  * A budget line with the created analytic account and any
    budgeted amount
- Open the budget
- Create a bill:
  * Vendor: [any]
  * Bill Date: [a date in the current month]
  * An invoice line with the analytic account
- Confirm the bill
- Check the Budget Report
=> The committed and achieved amounts of the budget is correctly set to the  amount of the bill
- Create a credit note
- Check the Budget Report again

**Issue:**
The amount is unchanged.
The credit note is not taken into account.

**Cause:**
The computation is only taking into account the analytic lines with a negative amount for an expense budget and those with a
positive amount for a revenue budget, which is not correct.
In this case, the credit note has positive amount and therefore it is excluded from the expense budget.

**Solution:**
1) An expense budget should take into account all the analytic lines in an expense account and a revenue budget should do the same with all the analytic lines in an income account.
2) Analytic lines with an account that is not an income or an expense one should be ignored.
3) Analytic lines without an account should be taken into account for an expense-type budget if:
- the category is not "other" (the default category)
- the category is "other" and the amount is negative
4) Analytic lines without an account should be taken into account for a revenue-type budget if the category is "other" and the amount is positive.

opw-4214599