Romania - Stock Accounting

Overview

The module extends Odoo’s standard stock accounting to meet Romanian accounting requirements, providing:

• Location-specific accounting configurations
• Romanian-specific stock valuation accounts
• Product category stock account customization
• Warehouse fiscal position management
• Specialized accounts for stock operations
• Per-location FIFO valuation (vs. Odoo’s default company-wide FIFO)
• Automatic negative stock compensation for FIFO products

Per-location FIFO

For products with cost_method=fifo, the module values outgoing moves against the FIFO stack of the source location rather than the company-wide stack. Each outgoing move is automatically split into one stock.move per FIFO layer (e.g. an outgoing of 4 units from a location with IN 2@10 + IN 3@8 produces a 2x10 move + a 2x8 move).

Internal transfers (internal → internal or via transit) are treated as both is_in and is_out on the same move:

• they consume from the FIFO stack of the source location,
• they enter the FIFO stack of the destination location with the value pulled from the source,
• they generate an accounting entry through the location’s valuation account (or the company-level transfer account if locations share an account).

Controlled by res.company.fifo_per_location (defaults to True for Romanian companies, computed from country_id, editable per company).

Negative stock compensation

When a FIFO outgoing move happens before the corresponding incoming move (i.e. the location FIFO stack is empty), the outgoing value falls back to the product’s standard_price. The pending quantity is tracked on the outgoing move via fifo_neg_pending_qty / fifo_neg_origin_value.

When the next matching incoming move is posted, the module:

1. allocates the new incoming value across pending outgoing moves (FIFO);
2. updates stock.move.value on the outgoing moves to reflect the real purchase price;
3. emits an account.move correction that debits the variation/COGS account and credits the stock valuation account for the delta;
4. links that correction back to the originating IN move via account.move.fifo_neg_origin_move_id for traceability.

Compensation is idempotent — if _set_value is re-invoked on the same IN move (e.g. when the supplier invoice is posted), the existing compensation is detected and not duplicated.

Controlled by res.company.fifo_location_negative_compensation (defaults to True for Romanian companies, editable per company).

Performance notes

• Partial composite index on stock_move(product_id, location_dest_id, date DESC, id DESC) WHERE state='done' AND is_in=true powers the FIFO stack lookup with index-only scans on large histories.
• Partial index on stock_move(...) WHERE fifo_neg_pending_qty > 0 keeps the compensation search constant-time even with millions of historical moves.
• A request-scoped cache (context['fifo_stack_cache']) reuses the same _run_fifo_get_stack result across batched lookups in product._compute_value and stock.quant._compute_value — large Inventory Valuation reports drop from O(N) queries to O(distinct (product, location)) queries.

Table of contents

Authors

• NextERP Romania
• Dorin Hongu
• Forest and Biomass Romania

Contributors

• NextERP Romania:
  • Fekete Mihai <feketemihai@nexterp.ro>
  • Alexandru Teodor <teodoralexandru@nexterp.ro>
• Terrabit:
  • Dorin Hongu <dhongu@gmail.com>

Do not contact contributors directly about support or help with technical issues.

Maintainers

This module is maintained by the OCA.

OCA, or the Odoo Community Association, is a nonprofit organization whose mission is to support the collaborative development of Odoo features and promote its widespread use.

Current maintainers:

This module is part of the OCA/l10n-romania project on GitHub.

You are welcome to contribute. To learn how please visit https://odoo-community.org/page/Contribute.