**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

Forward-Port-Of: odoo/enterprise#74235