This update enhances the Balance Sheet report to accurately reflect accounting standards (GAAP) by ensuring that all equity accounts are displayed individually, rather than grouped. This change improves the clarity and accuracy of financial reporting for users.

*=l10n_us_reports

In the Balance Sheet, according to the GAAP rules, all equity accounts should be individually visible.

task-6240500

Forward-Port-Of: odoo/enterprise#118149

This update enhances the documentation for Odoo's API key management system. Specifically, the documentation for the `res.users.apikeys` methods has been clarified and expanded to provide clearer instructions for developers. This improves the overall usability and maintainability of the system.

Clarify and complete the docstrings of `res.users.apikeys` methods:
- document accepted union types for `scope` and `expiration_date` parameters of method `_generate`, and standardize its `:returns:` and `:rtype:` annotations
- add missing parameter descriptions for `generate` and `revoke`

Forward-Port-Of: odoo/odoo#265488