**Steps to reproduce:**
- Install Accounting

- Create an invoice:
  * Customer: Partner A
  * Total: 30.00
- Confirm the invoice
- Create a second invoice for the same customer:
  * Customer: Partner A
  * Total; 10.00
- Confirm the invoice

- From the invoice list, select both invoice
- Create payment:
  * Journal: Bank
  * Group Payments: [checked]
  * Group Payments: [checked]
  * Amount: 40.00

- Create a third invoice for another customer:
  * Customer: Partner B
  * Total: 25.00
- Confirm the invoice
- Register payment from the invoice
- Install Accounting

- Create an invoice:
  * Customer: Partner A
  * Total: 30.00
- Confirm the invoice
- Create a second invoice for the same customer:
  * Customer: Partner A
  * Total; 10.00
- Confirm the invoice

- From the invoice list, select both invoice
- Create payment:
  * Journal: Bank
  * Group Payments: [checked]
  * Amount: 40.00

- Create a third invoice for another customer:
  * Customer: Partner B
  * Total: 25.00
- Confirm the invoice
- Register payment from the invoice

- Create a fourth invoice for another customer:
  * Customer: Partner C
  * Total; 40.00
- Confirm the invoice
- Register payment from the invoice

- From the payment list, select all 3 payments and create batch payment
- Validate the batch payment

- From Accounting dashboard, open Bank journal
- Create a new bank statement line of 105.00
- Match it with the batch payment

At that point, the statement line is reconciled with the 4 invoices and the 3 payments are marked as paid.

- Go to the fourth invoice
- Reset it to draft
- Change the price
- Save

When the amount of the invoice is changed, the statement line is unreconciled and all the payments should change state from "Paid" to "In Process".

**Issue:**
All the single payments have their state correctly changed to "In Process", except for the group payment for the 2 first invoices, which leads to undesired values when trying to reconcile the statement line with the batch payment again.

**Cause:**
When the statement is unreconciled, all the partial reconcile records are deleted and the state of the linked payments are updated to "In Process".
The payments are retrieved by checking if there are linked to an account move present in the partial reconcile record and if the amount of the payment matches the amount of the partial reconcile record. In case of a group payment, there are 2 partial reconcile records for each invoice linked to the payment.
Therefore, in that case, the amount doesn't match the amount of the payment because it matches the amount of one of the invoice.

opw-6141089

Forward-Port-Of: odoo/enterprise#121988
Forward-Port-Of: odoo/enterprise#120210

Currently, accounts with the `Other Expenses` account type cannot 
be selected in financial budget lines.

**Steps to reproduce:**
- Install the `accountant` module.
- Go to `Chart of Accounts` and create a new account with `Type: Other Expenses`.
- Go to Accounting > Configuration > Financial Budgets.
- Create a new budget and add a budget line.
- Try to select the newly created account.

**Observation:**
Accounts with the `Other Expenses` type are not
available for selection in budget lines.

**Root Cause:**
At [1], the `expense_other` account type is missing from the `account_id` domain.

**Expected Behavior:**
Financial budgets should allow all Profit & Loss accounts, since the feature relies on P&L reporting.

**Reference**: https://www.odoo.com/odoo/project/49/tasks/4314709

**Fix:**
This commit ensures that users can add `Other Expenses` accounts to budget lines.

[1]:
https://github.com/odoo/enterprise/blob/41b66ba081f3938f7e55da209506c637850ae4ec/account_reports/models/budget.py#L114-L120

opw-6313835

Forward-Port-Of: odoo/enterprise#121735