Merge lp:~camptocamp/account-consolidation/account-consolidation-fix-mono-currency into lp:~account-core-editors/account-consolidation/7.0

[Nicolas Bessi - Camptocamp]

Fix bugs:

https://launchpad.net/bugs/1149429

https://launchpad.net/bugs/1133189

[Guewen Baconnier @ Camptocamp (gbaconnier-c2c)]

Typo lines 36,37:
s/currency_vale/currency_value/

Apart that, the fix seems correct to me.

review: Needs Fixing

[Nicolas Bessi - Camptocamp (nbessi-c2c-deactivatedaccount)]

Hello,

Forget to merge a revision, here it is.

[Nicolas Bessi - Camptocamp (nbessi-c2c-deactivatedaccount)]

Frédéric has detected some side effect to be fixed

[Nicolas Bessi - Camptocamp (nbessi-c2c-deactivatedaccount)]

Add some fixes in lines generation.

Implement the hook to allows to manage consolidation difference.

Add some usability improvements:
-defaults value
-label improvement
-filtered view in move line
-missing tooltip

Add the possibility to group by subsidaries

[Alexandre Fayolle - camptocamp (alexandre-fayolle-c2c)]

> Add some fixes in lines generation.
>
> Implement the hook to allows to manage consolidation difference.
>
> Add some usability improvements:
> -defaults value
> -label improvement
> -filtered view in move line
> -missing tooltip
>
> Add the possibility to group by subsidaries

So what is the status of the MP? is it work in progress or can we review now?

[Nicolas Bessi - Camptocamp (nbessi-c2c-deactivatedaccount)]

It can be reviewed the status is not anymore "work in progress".

Regards

Nicolas

[Alexandre Fayolle - camptocamp (alexandre-fayolle-c2c)]

Can a renaming of consol_company_id be considered?

line 549: "if balance" I thing this could be wrong, because of rounding errors. Are you sure you don't need to use the rounding methods available in the framework, or float_is_zero + a precision here?

line 603: you can't return None in a "public" method which can be called from xmlrpc. Either return False, or rename the method.

review: Needs Fixing (code review, no test)

[Nicolas Bessi - Camptocamp (nbessi-c2c-deactivatedaccount)]

Hello,

Thanks for the review.

For the consol_company_id I agree with you it should be subsidary_id but I do not want to alter data model.

For the rounding your right. There is no mean to create consolidation line for difference < than 0.01. I will extend the test.

[lp:~camptocamp/account-consolidation/account-consolidation-fix-mono-currency]

34. By Nicolas Bessi - Camptocamp on 2013-03-20

[FIX] None return in public function + conso. differences smaller than cent will not be generated

[Nicolas Bessi - Camptocamp (nbessi-c2c-deactivatedaccount)]

Add recommended fixes

[Guewen Baconnier @ Camptocamp (gbaconnier-c2c)]

0.01 does not represent the same amount according to the currency.
That's why the model res.currency has a method `is_zero`. This method uses `openerp.tools.float_is_zero` but uses the configuration of the currency for the precision.
Is it applicable here?

[Nicolas Bessi - Camptocamp (nbessi-c2c-deactivatedaccount)]

The goal of this function is to create the move line to manage rounding difference, transitory difference but when it is call the currency conversion has been done upstream and the move we want to adjust is already in "holding" currency.

But you remark is pertinent in the consolidate account method and I will keep it in mind when we will implement the support of auxiliay accounts split.

[Guewen Baconnier @ Camptocamp (gbaconnier-c2c)]

> The goal of this function is to create the move line to manage rounding
> difference, transitory difference but when it is call the currency conversion
> has been done upstream and the move we want to adjust is already in "holding"
> currency.

I don't speak about currency conversion.

You have to use `is_zero` on the holding's currency instead of `openerp.tools.float_is_zero`.

Here is the method I speak about:

    def is_zero(self, cr, uid, currency, amount):
        """Returns true if ``amount`` is small enough to be treated as
           zero according to ``currency``'s rounding rules.

           Warning: ``is_zero(amount1-amount2)`` is not always equivalent to
           ``compare_amounts(amount1,amount2) == 0``, as the former will round after
           computing the difference, while the latter will round before, giving
           different results for e.g. 0.006 and 0.002 at 2 digits precision.

           :param browse_record currency: currency for which we are rounding
           :param float amount: amount to compare with currency's zero
        """
        return float_is_zero(amount, precision_rounding=currency.rounding)

review: Needs Fixing

[Nicolas Bessi - Camptocamp (nbessi-c2c-deactivatedaccount)]

Ok I get your point.
Yep, this seems to be the correct solution.

[lp:~camptocamp/account-consolidation/account-consolidation-fix-mono-currency]

35. By Nicolas Bessi - Camptocamp on 2013-03-21

[FIX] Consolidation difference uses currency is_zero instead of float_is_zero
+ small style cleanup in method

[Nicolas Bessi - Camptocamp (nbessi-c2c-deactivatedaccount)]

Consolidation difference uses currency is_zero instead of float_is_zero
+ small style cleanup in method

[Alexandre Fayolle - camptocamp (alexandre-fayolle-c2c)]

review: Approve (code review, no test)

=== modified file 'account_consolidation/__init__.py'
--- account_consolidation/__init__.py	2011-08-12 15:39:07 +0000
+++ account_consolidation/__init__.py	2013-03-21 10:33:20 +0000
@@ -1,3 +1,4 @@
-import company
-import account
-import wizard
+from . import company
+from . import account
+from . import account_move_line
+from . import wizard

=== modified file 'account_consolidation/__openerp__.py'
--- account_consolidation/__openerp__.py	2013-01-04 13:09:21 +0000
+++ account_consolidation/__openerp__.py	2013-03-21 10:33:20 +0000
@@ -18,15 +18,12 @@
 #    along with this program.  If not, see <http://www.gnu.org/licenses/>.
 #
 ##############################################################################
-
-{
-     "name" : "Account Consolidation",
-     "version" : "1.0",
-     "author" : "Camptocamp",
-     'license': 'AGPL-3',
-     "category" : "Generic Modules/Accounting",
-     "description":
-"""
+{"name": "Account Consolidation",
+ "version": "1.0",
+ "author": "Camptocamp",
+ "license": "AGPL-3",
+ "category": "Generic Modules/Accounting",
+ "description": """
 Account consolidation
 =====================
 
@@ -42,32 +39,34 @@
 it can be found on the account-financial-tools_
 project
 
-.. _account-financial-tools: https://launchpad.net/account-financial-tools
-
-""",
-     "website": "http://www.camptocamp.com",
-     "depends" : [
-         'base',
-         'account',
-         'account_reversal',
-     ],
-     "demo_xml" : [
-         'demo/consolidation_demo.xml',
-         'demo/chart_a_demo.xml',
-         'demo/chart_b_demo.xml',
-         ],
-     "data" : [
-         'company_view.xml',
-         'account_view.xml',
-         'wizard/consolidation_check_view.xml',
-         'wizard/consolidation_consolidate_view.xml',
-         'consolidation_menu.xml',
-     ],
-    'test': [
-        'test/test_data.yml',
-        'test/consolidation_checks.yml',
-        'test/consolidation_consolidate.yml',
-            ],
-     "active": False,
-     "installable": True,
-}
+.. _account-financial-tools: https://launchpad.net/account-financial-tools""",
+
+ "website": "http://www.camptocamp.com",
+ "depends": ['base',
+             'account',
+             'account_reversal',  # TODO check account_constraints compat.
+             ],
+
+ "demo_xml": ['demo/consolidation_demo.xml',
+              'demo/chart_a_demo.xml',
+              'demo/chart_b_demo.xml',
+              ],
+
+ "data": ['data.xml',
+          'account_move_line_view.xml',
+          'company_view.xml',
+          'account_view.xml',
+          'wizard/consolidation_check_view.xml',
+          'wizard/consolidation_consolidate_view.xml',
+          'consolidation_menu.xml',
+          'analysis_view.xml'
+          ],
+
+ "test": ['test/test_data.yml',
+          'test/consolidation_checks.yml',
+          'test/consolidation_consolidate.yml',
+          ],
+
+ "active": False,
+ "installable": True,
+ }

=== modified file 'account_consolidation/account.py'
--- account_consolidation/account.py	2013-01-04 14:34:13 +0000
+++ account_consolidation/account.py	2013-03-21 10:33:20 +0000
@@ -32,10 +32,12 @@
             help="Currency rate type used on this account "
                  "for the consolidation. "
                  "Leave empty to use the rate type of the account type."),
+
         'consolidation_mode': fields.selection(
             [('ytd', 'YTD'),
              ('period', 'Period Movements')],
-            'Consolidation Mode'),
+            'Consolidation Mode',
+            help="This must be set on the holding company accounts only"),
     }
 
 
@@ -49,15 +51,16 @@
             help="Currency rate type used on this account type "
                  "for the consolidation. "
                  "Leave empty to use the 'spot' rate type."),
+
         'consolidation_mode': fields.selection(
             [('ytd', 'YTD'),
              ('period', 'Period Movements')],
-            'Consolidation Mode'),
-    }
-
-    _defaults = {
-        'consolidation_mode': 'ytd',
-    }
+            'Consolidation Mode',
+            help="This must be set on the holding company accounts only"),
+
+    }
+
+    _defaults = {'consolidation_mode': 'ytd'}
 
 
 class account_move(orm.Model):

=== added file 'account_consolidation/account_move_line.py'
--- account_consolidation/account_move_line.py	1970-01-01 00:00:00 +0000
+++ account_consolidation/account_move_line.py	2013-03-21 10:33:20 +0000
@@ -0,0 +1,51 @@
+# -*- coding: utf-8 -*-
+##############################################################################
+#
+#    Author: Nicolas Bessi Guewen Baconnier
+#    Copyright 2011-2013 Camptocamp SA
+#
+#    This program is free software: you can redistribute it and/or modify
+#    it under the terms of the GNU Affero General Public License as
+#    published by the Free Software Foundation, either version 3 of the
+#    License, or (at your option) any later version.
+#
+#    This program is distributed in the hope that it will be useful,
+#    but WITHOUT ANY WARRANTY; without even the implied warranty of
+#    MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the
+#    GNU Affero General Public License for more details.
+#
+#    You should have received a copy of the GNU Affero General Public License
+#    along with this program.  If not, see <http://www.gnu.org/licenses/>.
+#
+##############################################################################
+
+from openerp.osv import orm, fields
+
+
+class AccountMoveLine(orm.Model):
+    _inherit = 'account.move.line'
+
+    def _current_company(self, cursor, uid, ids, name, args, context=None):
+        company_id = self.pool['res.company']._company_default_get(cursor, uid)
+        curr_ids = self.search(cursor, uid, [('company_id', '=', company_id)])
+        res = dict([(tid, tid in curr_ids) for tid in ids])
+        return res
+
+
+    def search_is_current_company(self, cursor, uid, obj, name, args, context=None):
+        company_id = self.pool['res.company']._company_default_get(cursor, uid)
+        res = self.search(cursor, uid, [('company_id', '=', company_id)])
+        return [('id', 'in', res)]
+
+    _columns = {'consol_company_id': fields.related('move_id', 'consol_company_id',
+                                                    relation='res.company',
+                                                    type="many2one",
+                                                    string='Subsidaries',
+                                                    store=True,  # for the group_by
+                                                    readonly=True),
+
+                'is_current_company': fields.function(_current_company,
+                                                      string="Current company",
+                                                      type="boolean",
+                                                      fnct_search=search_is_current_company)
+                }

=== added file 'account_consolidation/account_move_line_view.xml'
--- account_consolidation/account_move_line_view.xml	1970-01-01 00:00:00 +0000
+++ account_consolidation/account_move_line_view.xml	2013-03-21 10:33:20 +0000
@@ -0,0 +1,30 @@
+<openerp>
+  <data>
+    <record id="view_move_line_tree" model="ir.ui.view">
+      <field name="name">account.move.line.tree.conso</field>
+      <field name="model">account.move.line</field>
+      <field name="inherit_id" ref="account.view_move_line_tree"/>
+      <field name="arch" type="xml">
+        <field name="date" position="before">
+          <field name="consol_company_id"
+                 groups="account_consolidation.consolidation_manager,account_consolidation.consolidation_user"/>
+          <field name="is_current_company" invisible="1"/>
+        </field>
+      </field>
+    </record>
+
+    <record id="view_account_move_line_filter" model="ir.ui.view">
+      <field name="name">Journal Items conso</field>
+      <field name="model">account.move.line</field>
+      <field name="inherit_id" ref="account.view_account_move_line_filter"/>
+      <field name="arch" type="xml">
+        <filter string="Period" position="after">
+          <filter string="Subsidaries"
+                  icon="terp-folder-green"
+                  context="{'group_by':'consol_company_id'}"
+                  groups="account_consolidation.consolidation_manager,account_consolidation.consolidation_user"/>
+        </filter>
+      </field>
+    </record>
+  </data>
+</openerp>

=== modified file 'account_consolidation/account_view.xml'
--- account_consolidation/account_view.xml	2013-01-04 15:03:23 +0000
+++ account_consolidation/account_view.xml	2013-03-21 10:33:20 +0000
@@ -10,7 +10,7 @@
             <field name="arch" type="xml">
                 <data>
                     <xpath expr="//field[@name='note']" position="after">
-                        <group>
+                        <group groups="account_consolidation.consolidation_manager">
                             <separator string="Consolidation" colspan="2"/>
                             <field name="consolidation_rate_type_id" widget="selection"/>
                             <field name="consolidation_mode"/>
@@ -28,7 +28,7 @@
             <field name="type">form</field>
             <field name="arch" type="xml">
                 <separator string="Description" position="before">
-                    <group col="2" colspan="2">
+                    <group col="2" colspan="2" groups="account_consolidation.consolidation_manager">
                         <separator string="Consolidation" colspan="4"/>
                         <field name="consolidation_rate_type_id" widget="selection"/>
                         <field name="consolidation_mode"/>
@@ -45,7 +45,8 @@
             <field name="arch" type="xml">
                 <field name="company_id" position="after">
                     <field name="consol_company_id"
-                        attrs="{'invisible': [('consol_company_id', '=', False)]}"/>
+                        attrs="{'invisible': [('consol_company_id', '=', False)]}"
+                        groups="account_consolidation.consolidation_manager,account_consolidation.consolidation_user"/>
                 </field>
             </field>
         </record>

=== added file 'account_consolidation/analysis_view.xml'
--- account_consolidation/analysis_view.xml	1970-01-01 00:00:00 +0000
+++ account_consolidation/analysis_view.xml	2013-03-21 10:33:20 +0000
@@ -0,0 +1,39 @@
+<openerp>
+  <data>
+
+    <menuitem id="menu_conso_entries"
+              name="Consolidation Entries"
+              parent="account.menu_finance"
+              sequence="5"
+              groups="account_consolidation.consolidation_manager,account_consolidation.consolidation_user"/>
+
+    <record id="action_account_moves_all_a" model="ir.actions.act_window">
+      <field name="context">{'journal_type':'general'}</field>
+      <field name="name">Journal Items</field>
+      <field name="domain">[('is_current_company', '=', True)]</field>
+      <field name="res_model">account.move.line</field>
+      <field name="view_id" ref="account.view_move_line_tree"/>
+      <field name="view_mode">tree_account_move_line_quickadd,form</field>
+      <field name="help" type="html">
+        <p class="oe_view_nocontent_create">
+          Select the period and the journal you want to fill.
+          </p><p>
+          This view can be used by accountants in order to quickly record
+          entries in OpenERP. If you want to record a supplier invoice,
+          start by recording the line of the expense account. OpenERP
+          will propose to you automatically the Tax related to this
+          account and the counterpart "Account Payable".
+        </p>
+      </field>
+    </record>
+
+    <menuitem
+        action="action_account_moves_all_a"
+        icon="STOCK_JUSTIFY_FILL"
+        id="menu_action_account_moves_all"
+        parent="menu_conso_entries"
+        sequence="1"
+        groups="account_consolidation.consolidation_manager,account_consolidation.consolidation_user"/>
+
+  </data>
+</openerp>

=== modified file 'account_consolidation/company.py'
--- account_consolidation/company.py	2013-01-04 14:34:13 +0000
+++ account_consolidation/company.py	2013-03-21 10:33:20 +0000
@@ -25,9 +25,17 @@
 class res_company(orm.Model):
     _inherit = 'res.company'
 
-    _columns = {
-        'consolidation_chart_account_id': fields.many2one(
-            'account.account',
-            'Chart of Accounts for Consolidation',
-            domain=[('parent_id', '=', False)]),
-    }
+    _columns = {'consolidation_chart_account_id': fields.many2one(
+                                                    'account.account',
+                                                    'Chart of Accounts for Consolidation',
+                                                    domain=[('parent_id', '=', False)],
+                                                    help=("Current company root account"
+                                                          " to be used when consolidating")),
+
+                'consolidation_diff_account_id': fields.many2one(
+                                                    'account.account',
+                                                    'Consolidation difference account',
+                                                    domain=[('type', '=', 'other')],
+                                                    help=("Conso. differences will be affected"
+                                                          " to this account"))
+                }

=== modified file 'account_consolidation/company_view.xml'
--- account_consolidation/company_view.xml	2011-08-19 07:16:03 +0000
+++ account_consolidation/company_view.xml	2013-03-21 10:33:20 +0000
@@ -9,9 +9,10 @@
             <field name="type">form</field>
             <field name="arch" type="xml">
                 <page string="Configuration" position="inside">
-                  <group col="2" colspan="2">
+                  <group col="2" colspan="2" groups="account_consolidation.consolidation_manager">
                       <separator string="Accounts Consolidation" colspan="2"/>
                       <field name="consolidation_chart_account_id" colspan="2"/>
+                      <field name="consolidation_diff_account_id" colspan="2"/>
                   </group>
                 </page>
             </field>

=== modified file 'account_consolidation/consolidation_menu.xml'
--- account_consolidation/consolidation_menu.xml	2011-08-12 15:39:07 +0000
+++ account_consolidation/consolidation_menu.xml	2013-03-21 10:33:20 +0000
@@ -5,18 +5,21 @@
          <menuitem
                 name="Consolidation"
                 parent="account.menu_finance_periodical_processing"
+                groups="account_consolidation.consolidation_manager,account_consolidation.consolidation_user"
                 id="menu_consolidation"/>
 
          <menuitem
                 name="Consolidation: Checks"
                 parent="menu_consolidation"
                 action="action_consolidation_checks"
+                groups="account_consolidation.consolidation_manager,account_consolidation.consolidation_user"
                 id="menu_consolidation_checks"/>
 
          <menuitem
                 name="Consolidation: Consolidate"
                 parent="menu_consolidation"
                 action="action_consolidation_consolidate"
+                groups="account_consolidation.consolidation_manager,account_consolidation.consolidation_user"
                 id="menu_consolidation_consolidate"/>
 
      </data>

=== added file 'account_consolidation/data.xml'
--- account_consolidation/data.xml	1970-01-01 00:00:00 +0000
+++ account_consolidation/data.xml	2013-03-21 10:33:20 +0000
@@ -0,0 +1,13 @@
+<openerp>
+  <data>
+    <record id="consolidation_manager" model="res.groups">
+      <field name="name">Consolidation manager</field>
+      <field name="category_id" ref="base.module_category_accounting_and_finance"/>
+    </record>
+
+    <record id="consolidation_user" model="res.groups">
+      <field name="name">Consolidation user</field>
+      <field name="category_id" ref="base.module_category_accounting_and_finance"/>
+    </record>
+  </data>
+</openerp>

=== modified file 'account_consolidation/wizard/consolidation_base.py'
--- account_consolidation/wizard/consolidation_base.py	2013-01-09 09:31:39 +0000
+++ account_consolidation/wizard/consolidation_base.py	2013-03-21 10:33:20 +0000
@@ -28,11 +28,14 @@
     _description = 'Common consolidation wizard. Intended to be inherited'
 
     def _default_company(self, cr, uid, context=None):
-        user = self.pool.get('res.users').browse(cr, uid, uid, context=context)
-        if user.company_id:
-            return user.company_id.id
-        return self.pool.get('res.company').search(
-                cr, uid, [('parent_id', '=', False)])[0]
+        comp_obj = self.pool['res.company']
+        return comp_obj._company_default_get(cr, uid)
+
+    def _default_chart(self, cr, uid, context=None):
+        comp_obj = self.pool['res.company']
+        comp_id = comp_obj._company_default_get(cr, uid)
+        company = comp_obj.browse(cr, uid, comp_id)
+        return company.consolidation_chart_account_id.id
 
     _columns = {
         'fiscalyear_id': fields.many2one(
@@ -57,9 +60,9 @@
             required=True)
     }
 
-    _defaults = {
-        'company_id': _default_company,
-    }
+    _defaults = {'company_id': _default_company,
+                 'holding_chart_account_id': _default_chart,
+                 }
 
     def on_change_company_id(self, cr, uid, ids, company_id, context=None):
         """

=== modified file 'account_consolidation/wizard/consolidation_consolidate.py'
--- account_consolidation/wizard/consolidation_consolidate.py	2013-01-09 09:51:45 +0000
+++ account_consolidation/wizard/consolidation_consolidate.py	2013-03-21 10:33:20 +0000
@@ -20,13 +20,22 @@
 ##############################################################################
 
 from openerp.osv import orm, fields
+from openerp.osv.osv import except_osv
 from openerp.tools.translate import _
 
-
 class account_consolidation_consolidate(orm.TransientModel):
     _name = 'account.consolidation.consolidate'
     _inherit = 'account.consolidation.base'
 
+    def _default_journal(self, cr, uid, context=None):
+        comp_obj = self.pool['res.company']
+        journ_obj = self.pool['account.journal']
+        comp_id = comp_obj._company_default_get(cr, uid)
+        journal_id = journ_obj.search(cr, uid, [('company_id', '=', comp_id)], limit=1)
+        if journal_id:
+            return journal_id[0]
+        return False
+
     _columns = {
         'from_period_id': fields.many2one(
             'account.period',
@@ -35,19 +44,23 @@
             help="Select the same period in 'from' and 'to' "
                  "if you want to proceed with a single period. "
                  "Start Period is ignored for Year To Date accounts."),
+
         'to_period_id': fields.many2one(
             'account.period',
             'End Period',
             required=True,
             help="The consolidation will be done at the very "
                  "last date of the selected period."),
+
         'journal_id': fields.many2one(
             'account.journal', 'Journal', required=True),
+
         'target_move': fields.selection(
             [('posted', 'All Posted Entries'),
              ('all', 'All Entries')],
             'Target Moves',
             required=True),
+
         'subsidiary_ids': fields.many2many(
             'res.company',
             'account_conso_conso_comp_rel',
@@ -57,9 +70,9 @@
             required=True),
     }
 
-    _defaults = {
-        'target_move': 'posted'
-    }
+    _defaults = {'target_move': 'posted',
+                 'journal_id': _default_journal,
+                 }
 
     def _check_periods_fy(self, cr, uid, ids, context=None):
         if isinstance(ids, (int, long)):
@@ -88,13 +101,13 @@
         """
         result = {}
         period_obj = self.pool.get('account.period')
-        from_period = period_obj.browse(
-                cr, uid, from_period_id, context=context)
+        from_period = period_obj.browse(cr, uid, from_period_id,
+                                        context=context)
         if not to_period_id:
             result['to_period_id'] = from_period_id
         else:
-            to_period = period_obj.browse(
-                    cr, uid, to_period_id, context=context)
+            to_period = period_obj.browse(cr, uid, to_period_id,
+                                          context=context)
             if to_period.date_start < from_period.date_start:
                 result['to_period_id'] = from_period_id
 
@@ -155,13 +168,46 @@
                 context=context)
         return subs_period_ids
 
-    def create_rate_difference_line(self, cr, uid, ids, move_id, context):
-        """
-        Placeholder for creation of a move line
-        for the gain/loss currency difference
+    def create_rate_difference_line(self, cr, uid, ids, move_id, consolidation_mode, context):
+        """
+        We can have consolidation difference when a account is in YTD but in normal counterpart
+        has a different setting.
+        """
+        move_obj = self.pool['account.move']
+        move_line_obj = self.pool['account.move.line']
+        currency_obj = self.pool['res.currency']
+        move = move_obj.browse(cr, uid, move_id, context=context)
 
-        :param move_id: ID of the move
-        """
+        if not move.line_id:
+            return False
+        diff_account = move.company_id.consolidation_diff_account_id
+        if not diff_account:
+            raise except_osv(_('Settings ERROR'),
+                             _('Please set the "Consolidation difference account"'
+                               ' in company %s') % move.company_id.name)
+        debit = credit = 0.0
+        for line in move.line_id:
+            debit += line.debit
+            credit += line.credit
+        balance = debit - credit
+        # We do not want to create counter parts for amount smaller than
+        # "holding" company currency rounding policy.
+        # As generated lines are in draft state, accountant will be able to manage
+        # special cases
+        move_is_balanced = currency_obj.is_zero(cr, uid, move.company_id.currency_id, balance)
+        if not move_is_balanced:
+            diff_vals = {'account_id': diff_account.id,
+                         'move_id': move.id,
+                         'journal_id': move.journal_id.id,
+                         'period_id': move.period_id.id,
+                         'company_id': move.company_id.id,
+                         'date': move.date,
+                         'debit': abs(balance) if balance < 0.0 else 0.0,
+                         'credit': balance if balance > 0.0 else 0.0,
+                         'name': _('Consolidation difference in mode %s') % consolidation_mode
+                         }
+            return move_line_obj.create(cr, uid, diff_vals, context=context)
+        return False
 
     def consolidate_account(self, cr, uid, ids, consolidation_mode,
                             subsidiary_period_ids, state, move_id,
@@ -193,14 +239,13 @@
         currency_obj = self.pool.get('res.currency')
 
         move = move_obj.browse(cr, uid, move_id, context=context)
-        holding_account = account_obj.browse(
-                cr, uid, holding_account_id, context=context)
+        holding_account = account_obj.browse(cr, uid, holding_account_id,
+                                             context=context)
 
-        subsidiary_account_id = account_obj.search(
-                cr, uid,
-                [('code', '=', holding_account.code),
-                 ('company_id', '=', subsidiary_id)],
-                context=context)
+        subsidiary_account_id = account_obj.search(cr, uid,
+                                                   [('code', '=', holding_account.code),
+                                                    ('company_id', '=', subsidiary_id)],
+                                                   context=context)
 
         if not subsidiary_account_id:
             # an account may exist on the holding and not in the subsidiaries,
@@ -209,8 +254,8 @@
 
         browse_ctx = dict(context, state=state, periods=subsidiary_period_ids)
         # 1st item because the account's code is unique per company
-        subs_account = account_obj.browse(
-                cr, uid, subsidiary_account_id[0], context=browse_ctx)
+        subs_account = account_obj.browse(cr, uid, subsidiary_account_id[0],
+                                          context=browse_ctx)
 
         vals = {
             'name': _("Consolidation line in %s mode") % consolidation_mode,
@@ -222,34 +267,34 @@
             'date': move.date
         }
 
+        balance = subs_account.balance
+        if not balance:
+            return False
         if (holding_account.company_currency_id.id ==
                 subs_account.company_currency_id.id):
             vals.update({
-                'debit': subs_account.debit,
-                'credit': subs_account.credit,
+                'debit': balance if balance > 0.0 else 0.0,
+                'credit': abs(balance) if balance < 0.0 else 0.0,
             })
         else:
-            currency_rate_type = self._currency_rate_type(
-                    cr, uid, ids, holding_account, context=context)
+            currency_rate_type = self._currency_rate_type(cr, uid, ids,
+                                                          holding_account, context=context)
 
-            currency_value = currency_obj.compute(
-                    cr, uid,
-                    holding_account.company_currency_id.id,
-                    subs_account.company_currency_id.id,
-                    subs_account.balance,
-                    currency_rate_type_from=False,  # means spot
-                    currency_rate_type_to=currency_rate_type,
-                    context=context)
+            currency_value = currency_obj.compute(cr, uid,
+                                                  holding_account.company_currency_id.id,
+                                                  subs_account.company_currency_id.id,
+                                                  balance,
+                                                  currency_rate_type_from=False,  # means spot
+                                                  currency_rate_type_to=currency_rate_type,
+                                                  context=context)
             vals.update({
                 'currency_id': subs_account.company_currency_id.id,
                 'amount_currency': subs_account.balance,
-                'debit': currency_value > 0 and currency_value or 0.0,
-                'credit': currency_value < 0 and -currency_value or 0.0
+                'debit': currency_value if currency_value > 0.0 else 0.0,
+                'credit': abs(currency_value) if currency_value < 0.0 else 0.0,
             })
 
-        move_line_id = move_line_obj.create(cr, uid, vals, context=context)
-
-        return move_line_id
+        return move_line_obj.create(cr, uid, vals, context=context)
 
     def reverse_moves(self, cr, uid, ids, subsidiary_id, journal_id,
                       reversal_date, context=None):
@@ -265,12 +310,11 @@
                               list of IDs of the reversal moves
         """
         move_obj = self.pool.get('account.move')
-        reversed_ids = move_obj.search(
-                cr, uid,
-                [('journal_id', '=', journal_id),
-                 ('to_be_reversed', '=', True),
-                 ('consol_company_id', '=', subsidiary_id)],
-                context=context)
+        reversed_ids = move_obj.search(cr, uid,
+                                       [('journal_id', '=', journal_id),
+                                        ('to_be_reversed', '=', True),
+                                        ('consol_company_id', '=', subsidiary_id)],
+                                       context=context)
         reversal_ids = move_obj.create_reversals(
                 cr, uid, reversed_ids, reversal_date, context=context)
         return reversed_ids, reversal_ids
@@ -392,25 +436,33 @@
                         date=period.date_stop)
                 move_id = move_obj.create(cr, uid, move_vals, context=context)
 
-                move_line_ids = []
                 # create a move line per account
+                has_move_line = False
                 for account in accounts:
-                    move_line_ids.append(
-                        self.consolidate_account(
-                            cr, uid, ids,
-                            consolidation_mode,
-                            compute_period_ids,
-                            form.target_move,
-                            move_id,
-                            account.id,
-                            subsidiary.id,
-                            context=context)
-                    )
-
-                self.create_rate_difference_line(
-                        cr, uid, ids, move_id, context=context)
-
-                locals()[consolidation_mode + '_move_ids'].append(move_id)
+                    m_id = self.consolidate_account(
+                                cr, uid, ids,
+                                consolidation_mode,
+                                compute_period_ids,
+                                form.target_move,
+                                move_id,
+                                account.id,
+                                subsidiary.id,
+                                context=context)
+                    if m_id:
+                        has_move_line = True
+
+                if has_move_line:
+                    self.create_rate_difference_line(cr, uid, ids,
+                                                     move_id, consolidation_mode, context=context)
+                    locals()[consolidation_mode + '_move_ids'].append(move_id)
+
+                else:
+                    # We delete created move if it has no line.
+                    # As move are generated in draft mode they will be no gap in
+                    # number if consolidation journal has correct settings.
+                    # I agree it can be more efficient but size of refactoring
+                    # is not in ressource scope
+                    move_obj.unlink(cr, uid, [move_id])
 
         return ytd_move_ids, period_move_ids