[16.0][FIX] l10n_br_simple: accounts update

[rvalyi]

sugestões da AI Gemini:

Key Changes Applied:

    Corrected user_type_ids: Mapped your l10n_br_coa and generic types to the Odoo internal types you provided.

    (-) Perdas Estimadas com Créditos de Liquidação Duvidosa (1.1.2.02 & 1.3.1.02):

        Set reconcile to 0.

        Mapped user_type_id to asset_current and asset_non_current respectively. These are contra-asset accounts, and their nature is handled by their balance and reporting, not a special type in this list.

    (-) Depreciação Acumulada (1.3.3.06) & (-) Amortização Acumulada (1.3.4.02):

        Mapped user_type_id to asset_fixed. These are contra-asset accounts related to Fixed Assets. The expense_depreciation type is for the P&L expense, not the accumulated balance sheet account.

    PIS/COFINS A RECUPERAR (2.1.3.05, 2.1.3.06):

        Removed. For Simples Nacional, these are generally not applicable or are extremely rare. If needed, they are assets (e.g., under 1.1.4.xx) and would use asset_current. For a "high confidence for daily operations" list for Simples, they are more likely to cause confusion than be useful.

-> Eu acabei deixando para não dar erro com os grupos de taxa que temos hoje.

    Lucros Acumulados (2.3.3.01):

        Changed user_type_id to equity_unaffected ("Current Year Earnings"). This is critical for Odoo to correctly close out the Profit & Loss at year-end. The previous account.data_unaffected_earnings (XML ID) typically refers to an "Equity" type for prior period retained earnings.

    Revenue from Asset Sales (3.1.3.01, 3.1.3.02) & Outras Receitas (3.1.3.03):

        Corrected user_type_id from an expense type to income_other.

    Added Bancos Conta Movimento: This is a fundamental account for daily operations.

Further Considerations (Beyond "High Confidence Critical"):

    Name Clarifications: I added "(Longo Prazo)" to a few account names for clarity and "(ST/DIFAL/Outros)" or similar to the specific tax accounts to remind users these are not for the main Simples tax.

    Cost Accounts (3.2.1.xx): I broadened the name of 3.2.1.01 to suggest it can be used for CMV (Custo da Mercadoria Vendida) or CSP (Custo do Serviço Prestado), which are very common. You might want separate specific accounts for these if the company differentiates.

    IRPJ/CSLL Expense (3.2.5.xx): Added a note in the name to clarify these are typically for taxes on income outside the Simples Nacional scope (like capital gains). The main Simples Nacional tax itself is a deduction from revenue or a specific expense, not broken down this way in the P&L for Simples companies.

[OCA-git-bot]

Hi @renatonlima,
some modules you are maintaining are being modified, check this out!

[renatonlima]

Me parece que não esta correto ser alterada o tipo da conta de expense_depreciation para asset_fixed porque essa conta "(-) Depreciação Acumulada" é para lançar o valor da depreciação e não é uma conta de ativo fixo.

[rvalyi]

no momento ta dando um erro nos testes do Simples:

 2025-05-06 15:49:21,236 448 ERROR odoo odoo.addons.l10n_br_account.tests.test_account_move_sn: FAIL: AccountMoveSimpleNacional.test_revenda
Traceback (most recent call last):
  File "/__w/l10n-brazil/l10n-brazil/l10n_br_account/tests/test_account_move_sn.py", line 180, in test_revenda
    self.assertInvoiceValues(
  File "/opt/odoo/addons/account/tests/common.py", line 525, in assertInvoiceValues
    self.assertRecordValues(sort_lines(move.line_ids.sorted()), expected_lines_values)
  File "/opt/odoo/odoo/tests/common.py", line 614, in assertRecordValues
    self.fail('\n'.join(errors))
AssertionError: The records and expected_values do not match.

==== Differences at index 1 ====
--- 

+++ 

@@ -1 +1 @@

-account_id:2358
+account_id:False