Currently, when the user clicks the vendor bill smart button from analytic accounts, the list view shows no records even though the button count is greater than 0.

**Steps to replicate:**
* Install `accountant` and `hr_expense` with demo.
* Enable analytic accounting from settings.
* Expense > Approve and Post submitted expense
* Analytic Accounts > Nebula > Vendor Bills

**Observed Behaviour:**
* Even though the smart button shows a count of 1 there are no records displayed in the list view.

**Root cause:**
* After PR [1], vendor bills were changed to receipts. Since [2] counts receipts too, the button shows a different count than the list view, as [3] does not include receipts.

**Solution:**
* Show purchase receipts along with the vendor bills which correctly matches with the vendor bill count.

[1]:
https://github.com/odoo/odoo/pull/217758
[2]:
https://github.com/odoo/odoo/blob/569b2e27699a76f9bac210e61b47f8a5708c814b/addons/account/models/account_analytic_account.py#L36 
[3]:
https://github.com/odoo/odoo/blob/569b2e27699a76f9bac210e61b47f8a5708c814b/addons/account/models/account_analytic_account.py#L68

opw-5359320

Forward-Port-Of: odoo/odoo#238282

**Steps to produce:**
- Install the `Sales` module.
- Create a Sales Order.
- Add a section and some products under it.
- In the section menu (three dots), click Set Optional.
- Again, open the section menu and click Unset Optional.

**Issue:**
- After unsetting the optional, the product amounts remain `0`.

**Root cause:**
- At[1], when setting options, both quantity and price are reset to `0`.
- When unsetting optional, only the quantity is restored, leaving the price at `0`.

**Solution:**
- When unsetting optional, explicitly trigger the onchange on the field `product_uom_qty` using `.update()`.

[1]https://github.com/odoo/odoo/blob/27cd0a3fea1b47a85a4f3d397b052bbec08e182b/addons/sale_management/static/src/fields/sale_order_line_field/sale_order_line_field.js#L138-L140

Before:
<img width="1198" height="476" alt="image" src="https://github.com/user-attachments/assets/01dee1d6-2870-4222-8a6c-724fbfff8da1" />

After:
<img width="1214" height="453" alt="image" src="https://github.com/user-attachments/assets/63ed4eb4-27cf-4b15-a957-c28a46a3ca42" />

opw-5368488
---
I confirm I have signed the CLA and read the PR guidelines at www.odoo.com/submit-pr

Forward-Port-Of: odoo/odoo#239805

### Step to reproduce:
1. Create db in version 17.0 and create a many2one field
   with ``mail.push.device``
2. neturalize the db. All records of res.users will be vanish due to  ``TRUNCATE mail_push_device CASCADE;``

### Issue: 
during neutralize if there is any custom/studio field many2one with ``mail.push.device`` even if the mail push device
record won't used it in particular model still it will wipe out all the records of that model on neutrilizing
which can issue during testing on neutrlized db 

**To fix it :** 
 [here](https://github.com/odoo/odoo/pull/133560/files#diff-284b40b100919f9b1d4f7bee50740387fea5f11815210baa5f6de9cbf317ca6dR14) want to delete only partner device. So, adjusted query using ``DELETE FROM mail_push_device`` instead of truncate.  

below traceback will generate due to this during upgrade.
```
Traceback (most recent call last):
  File "/home/odoo/bin/misc/update_module_list.py", line 25, in <module>
    env["ir.module.module"].update_list()
  File "<decorator-gen-87>", line 2, in update_list
  File "/home/odoo/src/odoo/17.0/odoo/addons/base/models/ir_module.py", line 71, in check_and_log
    log_data = (method.__name__, self.sudo().mapped('display_name'), user.login, user.id, origin)
  File "/home/odoo/src/odoo/17.0/odoo/fields.py", line 1188, in __get__
    raise MissingError("\n".join([
odoo.exceptions.MissingError: Record does not exist or has been deleted.
(Record: res.users(1,), User: 1)
[ERROR]::Error during the upgrade:
```


opw-5443072
upg-3712726

Forward-Port-Of: odoo/odoo#242081
Forward-Port-Of: odoo/odoo#241535

**Steps to produce:**
- Install `Events and Sales` modules.
- Go to `sale > sale order > Open any SO > Add product > Event registration`.
- When the wizard opens, dismiss it by either clicking the X button in the
  top-right corner of the modal or by pressing the `Escape` key.

**Traceback:**
`TypeError: Cannot convert undefined or null to object.`

**Root cause:**
- In this [commit], the `{ dismiss: true }` option was added to the `dismiss` call.
- At [1], when `onClose` is triggered, we only check `!closeInfo || closeInfo.special`.
 Since `{ dismiss: true }` does not satisfy either condition, the code falls into the `else` branch,
 where `update` is called with an `undefined` value.

**Solution:**
- Now, we also check the condition `closeInfo.dismiss`.
- So, now that we have closed the selection of the event, our product is also removed from the SO line.

[commit]: https://github.com/odoo/odoo/commit/31c00161fd3a77c9fbd260754cb8c142fcb0d652
[1]https://github.com/odoo/odoo/blob/01a896557ec2bada04db60195926c6fa61375b10/addons/event_sale/static/src/js/sale_product_field.js#L40

**opw-5349732**


I confirm I have signed the CLA and read the PR guidelines at www.odoo.com/submit-pr

Forward-Port-Of: odoo/odoo#238061

Steps To Reproduce
------------------

1- Go to Accounting > Vendors > Bills.
2- Upload a UBL XML file containing both RegistrationName and Contact/Name (you can use one of the two attached in the ticked).
3- Check the Vendor field.

Issue
-----

The vendor name is set to the contact person name instead of the company's legal name.

Cause
-----

In `_import_retrieve_partner_vals`, the XPath prioritizes `cac:Contact//cbc:Name` (contact person) over `cbc:RegistrationName` (company legal name).

Fix
---

Swap the priority to check `RegistrationName` first, falling back to `Contact/Name` only when no registration name exists.

Legal/Standards Proof (OASIS UBL 2.1 Specification) according to sources:

https://www.datypic.com/sc/ubl21/e-cac_PartyLegalEntity.html
- cbc:RegistrationName: "The name of the party as registered with the relevant legal authority."

http://www.datypic.com/sc/ubl21/e-cac_Contact.html
- cac:Contact/cbc:Name: "The name of this contact. It is recommended that this be used for a functional name and not a personal name."

The RegistrationName is the official legal company name, while Contact/Name is just a contact point at the company.

Test
------
For the test I updated a test file so that `test_import_partner_fields` fails without these changes.


opw-5392139

---
I confirm I have signed the CLA and read the PR guidelines at www.odoo.com/submit-pr

Forward-Port-Of: odoo/odoo#242046

To reproduce:
=============
- Create an accrual plan:
    - Carryover date: allocation
    - One level:
        - Accrues 2 days.
        - Accrual date: monthly on 1st of each month - Starts immediately on allocation start date - Carryover policy: all days carry over - Carried over days validity: 3 months.
- Create an allocation that uses the above accrual plan on 23/09/2025:
    - Starts on 01/07/2024

We should have 30 days in total with 24 expiring on 01/10/2025 but we only have 22 expiring on 01/10/2025.

Problem:
========
When `accrued_gain_time` of the accrual plan is 'start', in the `_process_accrual_plans` method, the property `expiring_days` is set when the first accrual still hasn't been added to the `number_of_days` (it is usually added at the [end of the loop](https://github.com/odoo/odoo/blob/18.0/addons/hr_holidays/models/hr_leave_allocation.py#L596)).

Solution:
=========
In the `_process_accrual_plans`, add the accrued days to the `number_of_days` before the `expiring_days` is set.

[opw-4963163](https://www.odoo.com/odoo/all-tasks/4963163)

Forward-Port-Of: odoo/odoo#241447
Forward-Port-Of: odoo/odoo#233424