Todo:
- [x] complete the 2 custom filters (finish up the WIP js)
- [x] PDF export (aims the GL for some reason, should be simple targeting the selected_section_id or smth)
- [x] CSV export (simple)
~~- [ ] make `_build_custom_columns()` into a parent helper (and give it a better name) with GJ~~
- [x] handle the changes in https://github.com/odoo/enterprise/pull/102950 if merged before
  - [x] ^ stuff like the updated `method_number`
- [ ] https://github.com/odoo/enterprise/pull/102808
---

## [ADD] l10n_ph_reports_asset: Subsidiary BOA - Fixed Asset Listing

This commit adds the Fixed Asset Listing (FAL) subsidiary report to the
Book of Accounts. It, like all other BoA reports, supports export in
.csv and .pdf formats as required by the BIR.

This report introduces 2 custom filters for Asset Status and Asset
Models that are fully-supported in the PDF export.

--- 
Technical Choices:
- **Entity-First Strategy:** Unlike standard transaction-based reports
  (GL), this report uses a registry-based query (`FROM account_asset`).
  This ensures visibility for historical assets with no current
  depreciation), indefinite-life assets (e.g., Land), and simulated
  assets.
- **Date Overlap Logic:** The date range filtering will show assset
  lines that are running or projected to run. We determine asset end of
  life by disposal date (if applicable) or useful life. We also handle
  infinite life assets (method_number = 0).
- **Custom Filters**: They are designed as dropdown selects with UI
  behavior mimicing filter_journal. Supports multi-company. Asset Model
  filter will be hidden if there are no Asset Models created.
- We deduplicate column values across colgroups for ease of reading.
- Accumulated Depreciation column will only show depreciation AMLs. This
  excludes modifications to depreciations such as selling and disposal.

Changes summary:
- Add `l10n_ph.boa.fal.report.handler` abstract model.
- Add `L10nPhBoaFalReportFilters` and it's PDF export display
- Add CSV and PDF export templates.

Testing/Verification:
Includes snapshot testing of the web view and csv export data and some
extra tests to check for these features:
- Indefinite life assets (e.g., Land with 0 duration)
- Historical assets (acquired years ago, still running)
- Future/Simulated assets (Draft state with analytic distribution)
- Custom filters work as intended

task-[5419877](https://www.odoo.com/odoo/action-4043/5419877)