Refactored the logic to generate the Kardex report based on `stock.valuation.layer`, for the following reasons:

1. **Landed costs**: These must be considered in the report. Odoo already creates valuation layers for landed costs, and the report must use the date when the landed cost was recorded, not the original stock move date.
2. **Price adjustments**: Product price adjustments generate valuation layers without stock moves. These layers are now included in the report.

Additional fixes and improvements:

- Correctly map columns 18 to 26 in Report 13.1:
  - 18–20: Incoming movements
  - 21–23: Outgoing movements
  - 24–26: Final balance
- Ensure `cost_in` and `cost_out` values are always positive. The sign now depends on the movement quantity, not the unit cost.
- Replace the product list with a dictionary to track accumulated quantities and values per product for accurate balance calculation.
- Extend test coverage to include cases where the report includes opening balances due to past transactions.
- **MRP movements**: MRP processes don’t generate pickings, but their stock moves are linked to operation types. The report now uses codes `19` for incoming and `27` for outgoing MRP-related movements.
- **Reversal of pickings**: Since Odoo copies the original picking and skips reassignment logic, we now override the reversal wizard to set the correct PE operation type:
  - `25` for incoming reversals
  - `24` for outgoing reversals
- Force operation type `99` for all `A1` lines, as required by the report.
- Ensure report dates are processed in the user's timezone for consistency with the layer view in Odoo.

Forward-Port-Of: odoo/enterprise#88592

Currently, an error occurs when opening an `accounting report` when the 
evaluated data produces a `zero denominator` during formula computation.

**Steps to reproduce:**
- Install the `account_reports` module (without demo) and enable `developer mode`.
- Navigate to Accounting > Reporting > Deferred Revenue.
- Click the `gear icon` to open the report configuration.
- Click `Add a line` to create a new report line.
- Click `Add a line` to create a new expression with:
>- Computation Engine: `Aggregate Other Formulas`
>- Formula: `0/0`
- Save the new expression and report line.
- Try to reopen the `Deferred Revenue`.

**Error:**
`ZeroDivisionError: division by zero`

**Root Cause:**
After commit [1], at [2], expressions without the `ignore_zero_division` 
subformula are evaluated in the else condition, causing an error when 
the `denominator is zero`.

**Fix:**
This commit prevents errors caused by zero denominators during formula 
evaluation and improves the clarity of the resulting error messages.

[1]:
https://github.com/odoo/enterprise/commit/2ba548564bd0bb68c36a589ed67b43251b5f45d0

[2]:
https://github.com/odoo/enterprise/blob/7adab8bfdccf5f0e97eb2894e065b63ea8200d20/account_reports/models/account_report.py#L3540-L3547

opw-5475146

Forward-Port-Of: odoo/enterprise#103773

When creating a future appointment via the backend, the generated lead's activity deadline is incorrectly set to today instead of the appointment date.

### Steps to reproduce

- Install `appointment_crm`.
- Go to Appointments > Schedule > Staff Booking.
- Create a booking for a future date (e.g., next month) and add a customer.
- Confirm the booking.
- Open the newly created Opportunity.
- Check the "Next Activity" deadline.
- It is set to today's date instead of the appointment's date.

### Cause

The `calendar.event` model maintains two sets of fields for timing: `start`/`stop` (Datetime) and `start_date`/`stop_date` (Date). Standard logic dictates that `start_date` and `stop_date` are only populated for All Day events (`allday=True`). For regular time-specific events, these fields are computed as `False` to avoid ambiguity.

When an appointment is created, `appointment_crm` generates a linked CRM Lead and schedules an activity. The code responsible for scheduling this activity (`activity_schedule`) was explicitly passing `event.start_date` as the `date_deadline`.

Since standard backend appointments are time-specific (not all-day), `event.start_date` is `False`. The `activity_schedule` method defaults to the current date (Today) when it receives a falsy value for the deadline. Consequently, creating a future appointment resulted in an immediate deadline.

### Fix

Modify the lead creation logic to use the standard calendar helper `_get_activity_deadline_from_start`.


opw-5780578

Forward-Port-Of: odoo/enterprise#106770
Forward-Port-Of: odoo/enterprise#106162