#### Issue:
Clicking `Unassign` from the stock reception report could raise a traceback
when the outgoing move source document was empty.
``ValueError: Expected singleton: mrp.production()``

Please note that this is not expected in standard Odoo, where reception report moves
should normally be linked to a source document, such as an MO, SO, or picking.

This case seems specific to the client database and may be due to a customization, but handling it makes the reception report more robust.
#### Cause:
The reception report built report lines from `source = (move._get_source_document(),)`
and checked `if not source`. Since the tuple itself is truthy, moves whose
`_get_source_document()` returned an empty recordset were not filtered out.

For example if `out_move._get_source_document()` returns `mrp.production()`, then
`source = (mrp.production(),)` is still truthy, so the report keeps the line
even though the source document is empty.

later `action_unassign()` called `_remove_reference()` on that empty source
document, which crashed on `ensure_one()`.

#### Fix:
Added a helper function that skips moves where `_get_source_document()` is empty.
Also skip reference synchronization in `_action_assign()` and `_action_unassign()`
when the source document is empty just for more protection.

opw-6174870

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

## Issue
When generating a payslip for an employee of a company located in Colorado, the *CO State Income Tax* could end up positive.

## Steps to reproduce
1. Install *United States - Payroll* (`l10n_us_hr_payroll`)
2. Set the current company's State to Colorado
3. Create an employee and a contract
    - Wage: $0
    - (Set the contract's status to *Running*)
    - (In the payroll tab) State Withholding Allowance: $1000
4. Create a Payslip for the employee
    - Structure: *"United States: Regular Pay"*
5. Compute Sheet
6. **In the _Salary Computation_ tab, the _CO State Income Tax_ line has a positive value**

## Justification
This fix is similar to the one applied for the AL(abama) state income tax by https://github.com/odoo/enterprise/commit/f0eeb55f1e3cf965c6a409675813d4a699e5fca6. That modification was justified by CAS (PO of US localizations for Payroll) in opw-5137280:

> *"Payroll taxes are always funds withheld from employee's paychecks, if there is a positive value it means the tax is a refund, not a withholding. Refunds happen when individuals file their income."*

## Note to reviewer
The test [`test_069_al_state_tax_0_income`](https://github.com/odoo/enterprise/blob/219d2a797ee2099c9d77c2defc9c9c5e1d504ffe/test_l10n_us_hr_payroll_account/tests/test_salary_rules.py#L957-L989) (added by the aforementioned commit https://github.com/odoo/enterprise/commit/f0eeb55f1e3cf965c6a409675813d4a699e5fca6) is wrongly indented and thus never executed. The test passes with the dedicated fix, and fails without it, as expected. Let me know if you want me to indent it correctly (in this commit or in an additional one).



opw-5999856

Forward-Port-Of: odoo/enterprise#116305
Forward-Port-Of: odoo/enterprise#112724

#### Issue:
The budget report displays duplicate analytic lines.

#### Steps to reproduce:
In a new company:
- Create a budget with one budget line (Analytic Account A).
- Create one analytic item (linked to Analytic Account A).
- Open the budget report and remove the default "open budget" filter.
Duplicate amounts appear in the pivot view and duplicate lines appear in the list view.

#### Cause:
In #104299, the query in `_get_aal_query` was refactored for performance to avoid a single query with an OR condition in the LEFT JOIN. It was replaced by two separate queries combined with `UNION ALL`. This caused some lines to be captured by both queries, resulting in duplicates in the final report.

#### Fix:
Use three separate queries, each with specific filter conditions to guarantee unique results:
Q1 - Analytic lines with no matching budget line.
Q2 - Analytic lines matched to a budget line with no company (null-company).
Q3 - Analytic lines matched to a company-specific budget line.

OPW-6051696

Forward-Port-Of: odoo/enterprise#116612

# How to reproduce
- Go to All Tasks > All Tasks
- Select the Kanban View
- Edit the settings of the stage "New"
- Set the value of "Days to rot" to a negative number (e.g. -4)
- Go to My Tasks > Tasks
- Click on the red button displaying the number of task rotting

# The problem
We get a traceback

# Cause
When we click on that red, button, we call this function : https://github.com/odoo/odoo/blob/af50cb24ac536e6afb14eee8221c69906191ba2b/addons/mail/static/src/js/rotting_mixin/rotting_kanban_header.js#L11-L13

This `toggleFilterRotten` function is patched in `progressBarState` by the `RottingKanbanController` class:
https://github.com/odoo/odoo/blob/af50cb24ac536e6afb14eee8221c69906191ba2b/addons/mail/static/src/js/rotting_mixin/rotting_progress_bar_hook.js#L1-L10 https://github.com/odoo/odoo/blob/af50cb24ac536e6afb14eee8221c69906191ba2b/addons/mail/static/src/js/rotting_mixin/rotting_kanban_controller.js#L6-L11

But the `FsmMyTaskKanbanController`, which the specific controller of the My Tasks view in the Field Service app does not inherit from the `RottingKanbanController` class : https://github.com/odoo/enterprise/blob/32496b52d8333f68603bba6a0c1af3ed42f59287/industry_fsm/static/src/views/fsm_my_task_kanban/fsm_my_task_kanban_controller.js#L5

Then why was the rotting button even available ? That's because `fsmMyTaskKanbanView ` inherit from `projectTaskKanbanView`, which header inherit from `RottingKanbanController` : https://github.com/odoo/odoo/blob/af50cb24ac536e6afb14eee8221c69906191ba2b/addons/project/static/src/views/project_task_kanban/project_task_kanban_header.js#L4-L9

opw-6186575

Steps to Reproduce
---
- Assign a flexible working schedule to an employee (no leaves)
- Open Project > Tasks > Gantt view grouped by Assignee
- The employee's weekends and off-hours are grayed out

Current Behavior
---
Flex employees with no approved leaves in the viewed date range have incorrect grayed-out days in the Project Gantt view.

Expected Behavior
---
Flex employees should have no grayed-out days except approved leaves and public holidays.

Issue
---
When a flex employee has no leaves in the viewed period, `_get_unavailable_intervals()` returns an empty dict for that resource. `_gantt_unavailability()` then falls back to `company_leaves`, producing incorrect gray intervals. The same case is already handled in `planning` (ref PR), but `project_enterprise` was not covered.

Fix
---
Add a guard in `_gantt_unavailability()` to return no unavailabilities for flexible resources absent from `leaves_mapping`.

Related : https://github.com/odoo/odoo/commit/5f1cd39944134ffa2c30c331f8a5daca56446d78 
task - 5063071

Forward-Port-Of: odoo/enterprise#113247