In reports, when consolidating two companies with different currencies, the conversion
rate differs according to the type of account:

 * **BS accounts**: Closing rate → taken at the last day of the fiscal year
 * **P&L accounts** and **equity_unaffected**: Average rate → average over the fiscal year
 * **Equity**: Historical rate → taken the day of the creation of the journal item

We are adding a line to the Balance Sheet, Trial Balance and General Ledger reports to correct
the gap caused by the difference of rates: the **Cumulative Translation Adjustments**.

This line is calculated by summing the differences of the converted balances using the
right rate, and the converted balance at the closing rate of the report. By 'right rate',
we mean the rate used according to the account:
 * historical for equity accounts
 * average for income_\*, expense_\* and equity_unaffected accounts

We have, for equity accounts:
cta_value = balance * rate_historical - balance * rate_closing

for income_\*, expense_\*, equity_unaffected accounts:
cta_value = balance * rate_average - balance * rate_closing

The rate_closing corresponds to the rate observed the last day of the report period.

task-5424428

Steps to reproduce:
-------------------------------------
1. Install the Subscription module.
2. Go to Subscription > Configuration > Recurring Plans.
  * Open a Monthly recurring plan and enable Align to Period Start.
3. Create a new Subscription:
  * Select the configured monthly plan.
  * Add any subscription product.
  * In the Other Info tab, set a Start Date in the past on the 1st day of a month (e.g., 01/11/2025).
4. Confirm the subscription.
5. Create a draft invoice.

Observation:
-----------------------------------
In the invoice line, you see the message:
`61 days 11/01/2025 to 12/31/2025`

It should be:
`1 Month 11/01/2025 to 11/30/2025`

Issue:
-----------------------------------
https://github.com/odoo/enterprise/blob/a5a76de5f25483afa5432ed333c48d78832f128c/sale_subscription/models/sale_order_line.py#L376-L378 In `_get_invoice_line_parameters`, the computation attempts to find the next 1st day of the month However, `new_period_stop` already includes the billing period. When `new_period_stop` is in the past, an extra month is added through `new_period_stop + relativedelta(months=1)`, resulting in an incorrect period range

Solution:
-----------------------------------
Use `new_period_start` as the anchor point for period computation. Ensure the billing period ends on the last day of the starting month when Align to Period Start is enabled

For upsell orders, the fix is NOT applied because for upsells, `new_period_stop`
is already set to the parent subscription's `next_invoice_date`, which
represents the correct billing boundary.

opw-5920036

Forward-Port-Of: odoo/enterprise#107407

Problem: When you confirm a rental order that has a kit product whose components use two different pack locations Odoo crashes with a singleton error. You get this singleton error because Odoo tries to assign both picks as the `return_id` because they share the same `sale.order.line` here: https://github.com/odoo/enterprise/blob/2212b3f3f3d90894dd6351defe0d3ca090584955/sale_stock_renting/models/sale_order_line.py#L404

Purpose: Use [:1] to safely handle the case where multiple pick transfers are created, avoiding a crash when assigning return_id which expects a single record.

Steps to Reproduce on Runbot:

1. Enable mutli-step routes and rental transfers.
2. Set the warehouse to 3-step delivery.
3. Copy the existing packing location.
4. Copy the existing pick operation type and set the destination location to the new packing location. 
5. Create a new route.
6. Create new rules on this new route with the following configurations:
   1. Rule 1
      1. Action: Pull
      2. Source location: WH/Stock
      3. Destination location: Partners/Customers
      4. Operation type: The new pick operation type
   2. Rule 2
      1. Action: Push
      2. Source location: New pack location
      3. Destination location: WH/Output
      4. Operation type: Pack
   3. Rule 3
      1. Action: Push
      2. Source location: WH/Output
      3. Destination location: Partners/Customers
      4. Operation type: Delivery
7. Create 2 component products tracked by inventory, and apply the new route on one of the component products.
8. Create a new rental product with a kit, which has the 2 component products.
9. Create a new rental order for the kit product and confirm it. 


opw-6026918

Forward-Port-Of: odoo/enterprise#114020
Forward-Port-Of: odoo/enterprise#112543