When computing `qty_to_order` 1-3 extra queries are made by `get_lead_days()`, which can cause performance issues when computing `qty_to_order` for a large number of orderpoints.

This commit aims to prevent these extra queries by returning early if the current product is not associated with a bom. The amount this commit speeds up the compute depends on how many of products passed into `_get_lead_days()` are associated with a bom.

`qty_to_order` is no longer a stored field after this commit: https://github.com/odoo/odoo/pull/159432
This benchmark was done in 18.0 on /stock.warehouse.orderpoint/search_panel_select_range. This call does not trigger the compute on all orderpoints in 17.0 as the field is stored but calling the compute directly on all orderpoints results in the same speed up as seen in 18.0.

| Orderpoints | % of products linked to a bom | Time before | Queries before | Time after | Queries After |
|-------------|-------------------------------|-------------|----------------|------------|---------------|
|         800 | 50%                           | 2.8s        |           1570 | 2.3s       |           818 |
|       8,000 | 0%                            | 28.2s       |         16,698 | 15.3s      |           242 |
|       8,000 | 25%                           | 29.6s       |         16,833 | 19.2s      |          4497 |
|       8,000 | 50%                           | 29.8s       |         16,925 | 23.2s      |          8693 |
|       8,000 | 75%                           | 31.6s       |         16,949 | 27.6s      |         12827 |

## **Issue**

When a cash basis tax is configured with a payable/receivable
transition account, tax journal items are generated on that account
without a due date.

Since payable/receivable accounts require a due date on journal
items, this leads to a validation error during move creation:

"Any journal item on a payable account must have a due date and vice versa."

## **Steps to reproduce:**

1. Install the Accounting and Inter-Company modules.
2. Create an additional company so that there are a total of two companies, then switch to Company 1.
3. Create a product with a price and assign a tax to it.
4. Navigate to Accounting → Configuration → Settings and enable Cash Basis accounting.
5. Go to Accounting → Configuration → Taxes and open the purchase tax (or the tax assigned to the product).
6. In the Tax Computation section, ensure that Group of Taxes is not selected.
7. Under the Advanced Options tab, set Tax Exigibility to Based on Payment.
8. Set the Cash Basis Transition Account to a payable account.
9. Open Company Settings, select Company 1, go to the Inter-Company Transactions section, and enable Synchronize invoices/bills.
10. Switch to Company 2 and create an invoice using the same product. Select the contact that is the partner of Company 1.
11. Confirm the invoice.

The following error is raised:

"Any journal item on a payable account must have a due date and vice versa."

## **With This Commit:**
Added a domain on the Cash Basis Transition Account field to prevent
users from selecting payable or receivable accounts, avoiding invalid
configurations and runtime validation errors.

opw-6189615

### Issue before this commit:
In the Italian Annual VAT Report, the balance (base amount) for line VF25 displays incorrect values. Instead of computing the sum of the taxable bases for the passive operations, the report erroneously mixes tax amounts into the balance column.

### Steps to reproduce the issue:
1. Download Accounting and l10n_it
2. Go to Tax Report and visualize the Annual Tax Report (IT)
3. Go to VF VAT Report
4. See the VF25 is mixing taxes and balances

### Cause of the issue:
The root cause lies in the aggregation_formula definition for the tax_annual_report_line_VF25 record. The formula was incorrectly configured to aggregate the .tax expressions for lines VF1 to VF13 (VF1.tax + VF2.tax + ...) instead of their respective .balance expressions, while correctly using .balance for the remaining lines (VF17 to VF24).
https://github.com/odoo/odoo/blob/878c08cf522a3278b4e6ff5f3d18444989e9998d/addons/l10n_it/data/tax_report/annual_report_sections/vf.xml#L286-L299

It's just a typo in this commit: https://github.com/odoo/odoo/pull/164064/changes/f292ba119d6376dbfb3c1fac4960c9c56a74d938

### Reason to introduce the fix:
From documentation https://www.agenziaentrate.gov.it/portale/documents/20143/9602686/IVA_ANNUALE_2026_istr.pdf/2a42fb92-1b76-229a-d0f5-06069d79b514?t=1768504755711 : 

> Rigo VF25, colonna 1, va indicato il totale degli imponibili determinato sommando gli importi riportati ai righi da VF1 a VF23, colonna 1, diminuito dell’importo di cui al rigo VF24. In colonna 2 va indicato il totale delle imposte determinato sommando gli importi delle colonne 2 dei righi da VF1 a VF13.

opw-6172791

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