Guests linked to more than one discuss channel cause a traceback when
their name is updated.

Steps to reproduce the error:
- Install ``website_livechat`` module with demo data
- Login in as ``Mitchell Admin`` in one tab
- Open Incognito Tab, start a conversation via the ``livechat`` button twice.
- Switch back to Mitchell Admin Tab > Open that latest discuss channel >
  Invite People > Copy Link > paste the link into the same incognito tab
- Edit the guest name (top-right corner)

Traceback:
``AssertionError: channel should be empty or should be a single record: discuss.channel(5, 7)``

When the guest starts two separate conversations,
two discuss.channel records are created.

https://github.com/odoo/odoo/blob/f4bd509a8c828596db5aacd42099224ad9f54007/addons/mail/models/discuss/mail_guest.py#L81
During the guest name update, ``self.channel_ids`` contains multiple channels.

This triggers an error from the below line.
https://github.com/odoo/odoo/blob/f4bd509a8c828596db5aacd42099224ad9f54007/addons/mail/tools/discuss.py#L298-L300

sentry-6803396766

---
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Currently, an error occurs when creating a channel that includes guest members.

Steps to Reproduce:
 - Install the `mail` module.
 - Go to `Channels > New`.
 - Fill in the `channel name` and `Under Members`, add a member with a `guest`, and `save`.

`KeyError: 'partner_id'`

This error occurs when a user creates a channel and adds a guest in the Members section. This error occurs after [this commit]( https://github.com/odoo/odoo/commit/ad612321bcafe6dfdaabf3aa37f26af364185a69), where the partner_id and guest_id fields dynamically become readonly [1], so that if only the guest is entered, the partner becomes readonly, and when the record is created, the partner_id key does not exist, and raises the error [2].

This commit ensures that the partner_id is accessed only if it is present in the record.

[1]- https://github.com/odoo/odoo/blob/5bddf9bfb634d09d3264e4fe4734d75f1083775a/addons/mail/views/discuss_channel_views.xml#L87-L88

[2]- https://github.com/odoo/odoo/blob/5bddf9bfb634d09d3264e4fe4734d75f1083775a/addons/mail/models/discuss/discuss_channel.py#L235

sentry-6791956423

---
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Forward-Port-Of: odoo/odoo#222211

**Step to reproduce**
- create a SO
- link 2+ invoices to it
- using studio, add invoice_ids to the SO Form
- trigger a onchange (ex. change the product from SOL)
- we receive a traceback

**Traceback:**
```ValueError: Expected singleton: account.move(<NewId origin=35>, <NewId origin=31>, <NewId origin=32>, <NewId origin=33>, <NewId origin=34>)```

**Issue:**
- from `onchange` triggers chain,`_compute_duplicated_ref_ids` is invoked calling `_fetch_duplicate_reference` for the related moves (invoice_ids) such that as they are in create/edit mode
- at this time `convert_to_write(moves[field_name], moves)` fails as moves has more than 1 record and `recordset[field]` is not valid syntax in such case
https://github.com/odoo/odoo/blob/3966753eb5a8534c8b5b8a16e626f5250c9013cf/addons/account/models/account_move.py#L1868-L1884

- hence, we receive valueError, expecting a singleton

**Fix;**
- we adapt the method to accept multiple moves which may be in
create/edit mode

opw-4959528

---
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Forward-Port-Of: odoo/odoo#223513

If you have a product template with variant, ex: Telephone case, variant name : Iphone 15 SE, Samsung Galaxy, Nokia 1999
When doing a search with more then 2 letters you will only find the Telephone case, searh exemple: Iphone 15 SE, Galaxy, Samsung.

** Step to reproduce **
- Create a product called "Telephone case" and add a variant named samsung galaxy S24 ultra
- Create a product called "Samsung galaxy"
- Enable both products for point of sale
- Go to the point of sale app and open a shop that sells both of those products.
- Do a search for the product Samsung galaxy
- Issue : Only the product "Telephone case" will appear.

** Cause of the issue **
Doing a search will call getProductsBySearchWord:

https://github.com/odoo/odoo/blob/5a1fff2cc61bd8676049879039defa3fb2a3f13d/addons/point_of_sale/static/src/app/services/pos_store.js#L2401-L2407

During the product.exactMatch(words) we will get a hit since we will have a name of the product variant:

https://github.com/odoo/odoo/blob/5a1fff2cc61bd8676049879039defa3fb2a3f13d/addons/point_of_sale/static/src/app/models/product_template.js#L265-L278

And the call for the function will finish there since the searchword lenght > 2 and we have a hit.

** Origin of the issue **

The variant search was implemented in "exactMatch()" which block more search if it find a result.

https://github.com/odoo/odoo/commit/05abd586d7adcceed3dae0943526e6357b28dbb4

opw-4864976

Forward-Port-Of: odoo/odoo#217484

Steps to Reproduce:

- Open the website.
- Create a mega menu.
- Enter edit mode.
- Change the mega menu template to “Cards”.
- Click on any option available in the mega menu.
- A link popover will open.
- Click the Edit link button in the popover.
- Click the Apply button to save the link.
- A traceback occurs.

Description of the issue:

The error occurs because the text-wrap class is applied to the link. When the `hasColor` method is triggered, it checks whether **a.nav-link** has a text color class. However, `TEXT_CLASSES_REGEX` incorrectly matches **text-wrap** as a color class. As a result, the removeColor method attempts to remove it and triggers `_applyColor` to remove the color, but in `_applyColor` method it does not find any color to remove on selected text. As a result, the `removeColor` process enters an infinite loop, which eventually leads to a traceback.

Solution:

Update `TEXT_CLASSES_REGEX` so that it only matches valid text color classes and excludes formatting classes such as text-wrap, text-center, etc.

**Issue**:
* Amounts were exactly doubled in 'Current financial investments' (line 12500) in the Spanish Balance Sheet - SMEs report as account codes 551 and 5525 were incorrectly included in balance_pymes_line_12500_sub_balances formula


**Root Cause**:
* Account codes 551 and 5525 were included in BOTH:
  1. Line 12500 sub_balances (unfiltered account_codes expression)
  2. Line 12500 sub_debits (domain expression with sum_if_pos filter)
* This double-counting within the same line caused financial investment amounts 
  to appear twice in the balance sheet
  
**How to Reproduce**:
1. Create Spanish company with 'es_pymes' chart of accounts
2. Post journal entries to accounts 551 or 5525 (current financial investments)
3. Generate 'Balance Sheet - SMEs (ES)' report
4. Observe amounts in line 'V. Current financial investments' are exactly 
   doubled compared to account balances
5. Click on the doubled amount - shows underlying transactions sum to half the amount

**Fix**:
* Removed account codes 551 and 5525 from balance_pymes_line_12500_sub_balances
* These accounts are properly handled by the  sub_debits expression
* Each account is now counted only once within the line
  
opw-4983300

Forward-Port-Of: odoo/enterprise#93052

### Steps to reproduce:
- Install l10n_br_edi, switch to Brazilian company
- Set up Avalara
- Create an invoice with the tax "ICMS Exemption Incl." which is included in price
- Click "Generate taxes" to compute the taxes with Avalara
- In "Journal Items" we can see a line for "ICMS Exemption Incl.", its value appear as excluded

### Cause:
The result from Avalara included a value for this tax:
```
'tax': 1.44,
'taxImpact': {
	'accounting': 'none',
	'impactOnFinalPrice': 'Included',
	'impactOnNetAmount': 'Included',
},
```
But the untaxed amount is computed without this tax. Odoo keeps the untaxed amount from the response and add a line for the tax. As a result the tax is added to the amounts like an excluded tax would.

### Solution:
In the response from Avalara, we don't want to create a line for the tax `icmsDeson` when there is `'accounting': 'none'`.

We also log this tax in the chatter to keep a trace of it.

opw-4964315

Forward-Port-Of: odoo/enterprise#91940

**Step to reproduce:**
    - install "project_account_budget"
    - go to accounting > accounting > Analytic Budget
    - create a budget of type expense,say test budget
    - select analytic account `Asustek - Wood Corner`
    - set budget amount => 500. open the budget
    - create a new project 'test project"> open setting > Analytic Page
    - add `Asustek - Wood Corner` analytic account in project field
    - create a PO with amount > 500
    - in analytic distribution column, add `Asustek - Wood Corner` in project column
    - confirm PO and create Bill
    - Go to `test project` settings > Dashboard smart button
    
**Observation:**
    - For exceeding expense budget, we have green color in budget section
    - It should be red
    
**Cause:**
The conditional class for budget progress was incorrectly evaluated due to missing parentheses around the `and` condition.

In expressions like:
`(true and (1 == 1 ? 'a' : 'c')) or (1 == 1 ? 'b' : 'd') → 'a'` ✅
 `true and 1 == 1 ? 'a' : 'c' or 1 == 1 ? 'b' : 'd'       → 'b'` ❌

Without parenthesis, the `or` clause is evaluated unexpectedly, even when the `and` branch is intended to take precedence.

This commit wraps the `and` condition in parentheses to ensure the correct evaluation order and consistent class assignment.

Budget:
<img width="1203" height="291" alt="budget 4968162" src="https://github.com/user-attachments/assets/2d8223d5-0344-4ad0-b33c-2598ea167f2d" />

 
Before fix:
<img width="623" height="195" alt="before fix 4968162" src="https://github.com/user-attachments/assets/4ac749bf-fa93-4835-963a-5dfbdd05559d" />

After fix:
<img width="643" height="225" alt="after fix 4968162 " src="https://github.com/user-attachments/assets/4fd228f9-e32f-48d9-b6ef-55251b21d601" />


opw-4968162

Forward-Port-Of: odoo/enterprise#91617

**PROBLEM**
1. In Annexes D and E you can declare custom tax rate. If the custom rate is 0%, this percentage will not be exported into the xml. When submitting the xml to the ECDF, the submission will be rejected because the xml doesn't state how much % is the custom tax rate.
2. In Section V, code 110, 108 and 109 should be decimal since they are averages.

**STEP TO REPRODUCE**
1. install the l10n_lu module and select the demo lu company.
2. In accouting app, goes to the annual tax report (Accounting/Reporting/Tax Report, select Annual VAT Declaration).
3. Goes to Appendix D or E, and fill code 128, 136, 144, and 162, and leave the custom rate(%) above each of them at 0%.
4. Export to xml (using the little cog thingy).
5. Notice the code 396, 394 149, and 153 doesn't appear in the xml.

**CAUSE**
1. Field containing zero are filtered out the xml by default, which is the case of the custom rate (%) fields.
2. Average number of employee during the year is declared in the report data file to be of the integer type.

**FIX**
1. Adding custom rate fields to the mandatory fields.
2. Changing type of average employee fields to float.

opw-4978365

Forward-Port-Of: odoo/enterprise#91938