Issue:
---
Due to this issue, in multi-company environment, wrong fiscal position might be assigned to the order, leading to `incompatible companies` error.

Steps to reproduce:
1- On multi-company setup, assign a website to the second company.
2- Configure pickup method for second company.
3- Configure fiscal positions for both companies.
4- Setup auto invoice for second company.
5- Using public user, add a product to cart and checkout.
6- Use pickup method, and pay.

The order is not confirmed. If you enable debug mode after payment, it will show an `incompatible companies` error.

Cause:
---
https://github.com/odoo/odoo/blob/43f5ceadbc1f7df9898c327bf65bffdbe9860c1c/addons/account/models/partner.py#L247-L279 `_get_fiscal_position` is using environment company to compute the fiscal position.

However, `_compute_fiscal_position_id` causing the issue here is triggered inside `report_saleorder` template with user set as odoobot when trying to to send the confirmation.

As a result, the odoobot company's fiscal position will be used causing this issue.

Fix:
---
We should ensure company from sale order is used by setting it as env company.

opw-6186296

Forward-Port-Of: odoo/odoo#264123

### Description of the issue/feature this PR addresses:
Prevent Out of Memory (OOM) crashes and drastically improve execution speed when generating the Swedish SIE4 verification export for massive datasets.

### Current behavior before PR:
When exporting a large volume of journal entries (e.g., 190,000+ account moves), the `_export_l10n_se_sie4_verification` method relies on iterating through heavy ORM recordsets and accessing relational child fields (move.line_ids) inside a loop. This triggers a severe N+1 query problem, maxing out server RAM and causing an OOM crash.

### Desired behavior after PR is merged:
The method now utilizes a hybrid data extraction approach:
- The ORM is used strictly to safely evaluate domains (multi-company rules, dates, states) and fetch a lightweight list of valid move_ids.
- A single SQL query with JOIN statements fetches all parent moves, child lines, and account codes in exactly one database query.
- itertools.groupby chunks the flat, lightweight dictionary results back into their respective journal entries.
The export now handles massive datasets in seconds with minimal memory overhead, while remaining perfectly secure.

### Benchmark:

For Memory:
| # Input Data | Before PR | After PR |
| -------- | -------- | -------- |
| ~190,000 moves | MemoryError | 407MB|
| ~200,000 moves | 1.8GB | 174.8 MB|

For Speed:
| # Input Data | Before PR | After PR |
| -------- | -------- | -------- |
| ~190,000 moves | MemoryError | 5.10s |
| ~200,000 moves | 1m29s| 5.3s|

### Reference:
opw-6067999

Forward-Port-Of: odoo/enterprise#118849
Forward-Port-Of: odoo/enterprise#113227

<h2>Context</h2>

Clients can have some existing accounts with `reconcilable` flag set as True. Some of these accounts also have partially reconcilated transactions. In Odoo 19.0, it is not authorized to toggle the `reconcilable` flag from True to False on accounts that contain partially reconcilated transactions.

When the migration script `l10n_pl/migrations/2.1/end-migrate.py` is executed, it tries to update the CoA by adding/updating accounts, using the accounts in the file `l10n_pl/data/template/account.account-pl.csv`. This CSV file contains a reconcilable flag per account.

<h2>Problem</h2>

Before this modification, the upgrade script was trying to update the CoA using `_load_data`, which tries to overwrite the reconcilation flag of accounts in the client DB. A traceback occurs during the upgrade if an account's `reconcilable` flag is toggled from True to False during the update of the CoA, while it still contains partially reconciled transactions.
<details>

<summary>Traceback</summary>

```
File "/home/odoo/src/odoo/19.0/addons/l10n_pl/migrations/2.1/end-migrate.py", line 8, in migrate
    Template._load_data({'account.account': Template._get_account_account('pl')})
  File "/tmp/tmpm8z3nlb0/migrations/account/0.0.0/pre-ensure-deferred-accounts.py", line 36, in _load_data
    return super()._load_data(data, *args, **kwargs)
  File "/home/odoo/src/odoo/19.0/addons/account/models/chart_template.py", line 697, in _load_data
    created_records[model] = self.with_context(lang='en_US').env[model]._load_records(all_records_vals)
  File "/home/odoo/src/odoo/19.0/odoo/orm/models.py", line 5171, in _load_records
    data['record']._load_records_write(data['values'])
  File "/home/odoo/src/odoo/19.0/addons/account/models/account_account.py", line 1122, in _load_records_write
    super()._load_records_write(values)
  File "/home/odoo/src/odoo/19.0/odoo/orm/models.py", line 5092, in _load_records_write
    self.write(values)
  File "/home/odoo/src/odoo/19.0/addons/account/models/account_account.py", line 1045, in write
    self.filtered(lambda r: r.reconcile)._toggle_reconcile_to_false()
  File "/home/odoo/src/odoo/19.0/addons/account/models/account_account.py", line 975, in _toggle_reconcile_to_false
    raise UserError(_('You cannot switch an account to prevent the reconciliation '
odoo.exceptions.UserError: You cannot switch an account to prevent the reconciliation if some partial reconciliations are still pending.
```

</details>

<h2>Solution</h2>

I have sanitized the dict `data` using the `_pre_reload_data` method, so that the traceback does not appear anymore when upgrading. 

<h3>Notes</h3>

`_pre_reload_data` method sanitizes the dict `data` by avoiding the creation of duplicated accounts, the creation of duplicated fields for a given record, the toggling of the `reconcilable` flag, etcs.


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

Forward-Port-Of: odoo/odoo#257006

**Problem:**
If a vendor bill associated with a project through its analytic distribution has lines with negative subtotals, those lines are not considered in the project profitability report. An example use case is a downpayment invoice, followed by a final invoice with the downpayment amount deducted.

**Steps to Reproduce:**
- Ensure project_purchase is not installed
- Create a new project with "Billable" enabled
- Go to the project settings and create an analytic account
- Create and post a vendor bill with a line labeled "downpayment", the analytic account set, and a unit price of 5
- Duplicate the vendor bill, set the "downpayment" line unit price to -5, add a line labeled "product" with the analytic account set and a unit price of 10, and post the bill

-> Go to the project updates and see that the vendor bill costs is wrong (15)

**Solution:**
A similar bug affecting customer invoices was resolved in PR #130992. AMLs with non-zero subtotals should be considered, so the domain is adjusted accordingly.

opw-6172523

Forward-Port-Of: odoo/odoo#265378

**Problem:**
If a vendor bill associated with a project through its analytic distribution has lines with negative subtotals, those lines are not considered in the project profitability report. An example use case is a downpayment invoice, followed by a final invoice with the downpayment amount deducted.

**Steps to Reproduce:**
- Ensure project_purchase is not installed
- Create a new project with "Billable" enabled
- Go to the project settings and create an analytic account
- Create and post a vendor bill with a line labeled "downpayment", the analytic account set, and a unit price of 5
- Duplicate the vendor bill, set the "downpayment" line unit price to -5, add a line labeled "product" with the analytic account set and a unit price of 10, and post the bill

-> Go to the project updates and see that the vendor bill costs is wrong (15)

**Solution:**
A similar bug affecting customer invoices was resolved in PR #130992. AMLs with non-zero subtotals should be considered, so the domain is adjusted accordingly.

opw-6172523

Forward-Port-Of: odoo/odoo#265378

<h2>Context</h2>

Clients can have some existing accounts with `reconcilable` flag set as True. Some of these accounts also have partially reconcilated transactions. In Odoo 19.0, it is not authorized to toggle the `reconcilable` flag from True to False on accounts that contain partially reconcilated transactions.

When the migration script `l10n_pl/migrations/2.1/end-migrate.py` is executed, it tries to update the CoA by adding/updating accounts, using the accounts in the file `l10n_pl/data/template/account.account-pl.csv`. This CSV file contains a reconcilable flag per account.

<h2>Problem</h2>

Before this modification, the upgrade script was trying to update the CoA using `_load_data`, which tries to overwrite the reconcilation flag of accounts in the client DB. A traceback occurs during the upgrade if an account's `reconcilable` flag is toggled from True to False during the update of the CoA, while it still contains partially reconciled transactions.
<details>

<summary>Traceback</summary>

```
File "/home/odoo/src/odoo/19.0/addons/l10n_pl/migrations/2.1/end-migrate.py", line 8, in migrate
    Template._load_data({'account.account': Template._get_account_account('pl')})
  File "/tmp/tmpm8z3nlb0/migrations/account/0.0.0/pre-ensure-deferred-accounts.py", line 36, in _load_data
    return super()._load_data(data, *args, **kwargs)
  File "/home/odoo/src/odoo/19.0/addons/account/models/chart_template.py", line 697, in _load_data
    created_records[model] = self.with_context(lang='en_US').env[model]._load_records(all_records_vals)
  File "/home/odoo/src/odoo/19.0/odoo/orm/models.py", line 5171, in _load_records
    data['record']._load_records_write(data['values'])
  File "/home/odoo/src/odoo/19.0/addons/account/models/account_account.py", line 1122, in _load_records_write
    super()._load_records_write(values)
  File "/home/odoo/src/odoo/19.0/odoo/orm/models.py", line 5092, in _load_records_write
    self.write(values)
  File "/home/odoo/src/odoo/19.0/addons/account/models/account_account.py", line 1045, in write
    self.filtered(lambda r: r.reconcile)._toggle_reconcile_to_false()
  File "/home/odoo/src/odoo/19.0/addons/account/models/account_account.py", line 975, in _toggle_reconcile_to_false
    raise UserError(_('You cannot switch an account to prevent the reconciliation '
odoo.exceptions.UserError: You cannot switch an account to prevent the reconciliation if some partial reconciliations are still pending.
```

</details>

<h2>Solution</h2>

I have sanitized the dict `data` using the `_pre_reload_data` method, so that the traceback does not appear anymore when upgrading. 

<h3>Notes</h3>

`_pre_reload_data` method sanitizes the dict `data` by avoiding the creation of duplicated accounts, the creation of duplicated fields for a given record, the toggling of the `reconcilable` flag, etcs.


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

Forward-Port-Of: odoo/odoo#257006

**Problem:**
If a vendor bill associated with a project through its analytic distribution has lines with negative subtotals, those lines are not considered in the project profitability report. An example use case is a downpayment invoice, followed by a final invoice with the downpayment amount deducted.

**Steps to Reproduce:**
- Ensure project_purchase is not installed
- Create a new project with "Billable" enabled
- Go to the project settings and create an analytic account
- Create and post a vendor bill with a line labeled "downpayment", the analytic account set, and a unit price of 5
- Duplicate the vendor bill, set the "downpayment" line unit price to -5, add a line labeled "product" with the analytic account set and a unit price of 10, and post the bill

-> Go to the project updates and see that the vendor bill costs is wrong (15)

**Solution:**
A similar bug affecting customer invoices was resolved in PR #130992. AMLs with non-zero subtotals should be considered, so the domain is adjusted accordingly.

opw-6172523

Forward-Port-Of: odoo/odoo#265378

**Problem:**
If a vendor bill associated with a project through its analytic distribution has lines with negative subtotals, those lines are not considered in the project profitability report. An example use case is a downpayment invoice, followed by a final invoice with the downpayment amount deducted.

**Steps to Reproduce:**
- Ensure project_purchase is not installed
- Create a new project with "Billable" enabled
- Go to the project settings and create an analytic account
- Create and post a vendor bill with a line labeled "downpayment", the analytic account set, and a unit price of 5
- Duplicate the vendor bill, set the "downpayment" line unit price to -5, add a line labeled "product" with the analytic account set and a unit price of 10, and post the bill

-> Go to the project updates and see that the vendor bill costs is wrong (15)

**Solution:**
A similar bug affecting customer invoices was resolved in PR #130992. AMLs with non-zero subtotals should be considered, so the domain is adjusted accordingly.

opw-6172523

Forward-Port-Of: odoo/odoo#265378

**Problem:**
If a vendor bill associated with a project through its analytic distribution has lines with negative subtotals, those lines are not considered in the project profitability report. An example use case is a downpayment invoice, followed by a final invoice with the downpayment amount deducted.

**Steps to Reproduce:**
- Ensure project_purchase is not installed
- Create a new project with "Billable" enabled
- Go to the project settings and create an analytic account
- Create and post a vendor bill with a line labeled "downpayment", the analytic account set, and a unit price of 5
- Duplicate the vendor bill, set the "downpayment" line unit price to -5, add a line labeled "product" with the analytic account set and a unit price of 10, and post the bill

-> Go to the project updates and see that the vendor bill costs is wrong (15)

**Solution:**
A similar bug affecting customer invoices was resolved in PR #130992. AMLs with non-zero subtotals should be considered, so the domain is adjusted accordingly.

opw-6172523