**Steps to reproduce:**
* Install the **Accounting** and **partner_commission** modules.
* Create a contact and set a **commission plan (e.g. 50%)** in the *Partner Assignment* tab.
* Create and confirm a customer invoice with multiple lines (e.g. 750, 750).
* Then go to **Dashboard → Transactions**, create a new transaction (e.g. 750) and reconcile it with the created invoice.
* Create a **credit note** from the invoice and confirm it.
* Open the contact and access **Purchase Orders** from the stat button.

**Observed behavior:**
* Only the commission line from the original invoice appears in the partner purchase order.
* No **negative commission line** is created for the credit note.

**Cause:**
* Credit notes reused the original commission linkage instead of generating a dedicated commission entry.
* This prevented commission reversal from being recorded for refunds.

**Fix:**
* Generate a **separate commission line** with a negative amount for each credit note.
* Assign a dedicated `commission_po_line_id` to credit notes.
* Copy only the `referrer_id` to credit notes, not the original commission line reference.

opw-5357773

Forward-Port-Of: odoo/enterprise#103328

Steps to reproduce:
-------------------
1. Install sale_subscription with demo data.
2. Create a new subscription and add a Section and a Subsection.
3. Add a recurring product (Invoice_policy = 'order') and configure a recurring plan.
4. Confirm the subscription and click Preview.

Issue:
------
```python
Traceback (most recent call last):
The error occurred while rendering the template sale_subscription.subscription_portal_content and evaluating the following expression: <t t-set="collapse_prices" t-value="current_section.collapse_prices or line.collapse_prices"/>

Error while rendering the template:
    AttributeError: 'NoneType' object has no attribute 'collapse_prices'
    Template: sale_subscription.subscription_portal_content
    Reference: 1713
    Path: /t/div[4]/section[1]/div[1]/table/tbody/t[4]/t[11]/t[3]
    Element: <t t-set="collapse_prices" t-value="current_section.collapse_prices or line.collapse_prices"/>
    From: (1712, '/t/t', '<t t-call="portal.portal_layout"/>')
          (1712, '/t/t/body/div[1]/div/div[2]/div[11]/div/t', '<t t-call="#{sale_order._get_name_portal_content_view()}"/>')
          (1713, '/t/div[4]/section[1]/div[1]/table/tbody/t[4]/t[11]/t[3]', '<t t-set="collapse_prices" t-value="current_section.collapse_prices or line.collapse_prices"/>')
```

Cause:
------
`_get_invoiceable_lines` does not treat subsection lines as children of their parent section.
As a result, `lines_to_report` contains a subsection without its corresponding section,
leaving current_section set to None and causing the traceback when accessing current_section.collapse_prices.

Solution:
---------
Ensure subsection lines are appended together with their parent section
when an invoiceable line is encountered

Related community PR: https://github.com/odoo/odoo/pull/241634

opw-5367739

Forward-Port-Of: odoo/enterprise#103686

After this commit https://github.com/odoo-dev/enterprise/commit/6c33bde74342b634d9f6fbda4ef407ffe9bac54f we introduced a new left
join which seems that it slowed down the query a lot. So the report doesn't load at all if we have a lot of records.

In this PR we are introducing CROSS LATERAL JOIN as we want to generate only the
the relevant dates not all dates between the min starting date and max ending date
of all slots.

Query plan after modification https://explain.dalibo.com/plan/eh5293ba2354f43c

The testing cardinality of the tables:
`planning.slot` 7178 rows
`hr.employee` 332 rows
`resource.resource` 332 rows
`resource_calendar_leaves` 4061 rows
`account_analytic_line` 267376 rows
`generate_series()` will produce 206417 rows

| Before                                  | After |
|-----------------------------------------|-------|
| Query keep being active with no results | ~2s   |

opw-5089052

Forward-Port-Of: odoo/enterprise#105696
Forward-Port-Of: odoo/enterprise#102283

To reproduce:
=============
1. Create an new Overtime Ruleset using these options:
- The rule is based on: Timing
- With tolerance in favor of the employer of: 00:00
- If the employer works: Outside of a specific schedule
- Schedule: 40/hour work week
- Pay extra hours: with rate of 100%
- Work entry type to use: Overtime Hours
- Give back as time off
2. Create an employee or edit an existing employee to use the overtime ruleset in the settings of the form view of the employee.
3. Navigate to attendance and create a new entry for that employee.
4. Make clock in time and clock out time run through a Friday. For example:
Clock in: 12/22/2025 12:00:00 AM
Clock out: 12/26/2025 6:30:00 AM
5. Then edit the entry to run through the Saturday or Sunday. For example:
Clock out: 12/27/2025 6:30:00 AM
6. Navigate to Work Entries and navigate to the month or week that that entry was made at.
7. There should be a traceback error for more than one overtime line related to that specific entry.

Problem:
========
When allocating multiple overtime lines to consecutive time periods, the
`_set_real_overtime_intervals` method was merging them into single intervals
with recordsets of overtime lines (e.g., hr.attendance.overtime.line(102, 106, 103, 104))
instead of keeping each overtime line in its own separate interval. This happened
because the allocation logic incorrectly calculated the position within intervals
and subtracted the wrong duration from remaining overtime, causing the `|=` merge
operator to combine adjacent allocations into recordsets.

Solution:
=========
Refactored the overtime allocation loop to maintain singletons

opw-[5468598](https://www.odoo.com/web#id=5468598&view_type=form&model=project.task)

Forward-Port-Of: odoo/enterprise#105555