Features

• Two new account types — account.account.account_type gains asset_extra_receivable (Extra Receivable) and liability_extra_payable (Extra Payable), with ondelete = cascade so demo and migration scripts remain safe.
• Aged Receivable / Payable — Romanian companies get a third group of lines on account.aged.receivable.report and account.aged.payable.report for the new account types, picked up by the same partner-ageing engine as trade / non-trade lines.
• Partner & General Ledger — both reports pick up the new account types in their filter toolbar, and the custom OWL template AccountReportFiltersCustomizable is injected via custom_display_config only when the report is run against a Romanian company.
• Six-way account type filter — when filter_account_type is set on a Romanian report, the toggle list expands to Receivable / Non Trade Receivable / Extra Receivable and the payable equivalents, all individually selectable and ANDed into _get_options_account_type_domain.
• Per-account filter — filter_account = True is enabled on Aged Receivable, Aged Payable, Partner Ledger and General Ledger, adding an Accounts multi-select dropdown to narrow the report to a specific list of account.account records.
• Unfold-all friendly — _custom_unfold_all_batch_data_generator is overridden so the extra account types are included in the pre-computed batches when the user expands every partner line at once.
• No menu changes — the module only enriches existing standard reports. It is meant to be installed silently as a dependency of the larger Romanian declaration suite.

Configuration

There is no module-level setting to enable. Once installed, the new account types are available on every Romanian company. You only need to assign them to the relevant accounts in your chart.

1. Re-classify partner-style accounts

Open Accounting → Configuration → Chart of Accounts and search for accounts that behave like partner balances but are not pure trade lines. Typical Romanian candidates:

• 461 — Debitori diverși → set Type to Extra Receivable.
• 462 — Creditori diverși → set Type to Extra Payable.
• Any sub-account of 461 / 462 you may have added (e.g. for shareholders, employees, social security receivables / payables).

After saving, make sure the Allow Reconciliation setting on the account is on if you want lines on these accounts to appear in the partner ledger.

2. Reports affected

The following standard reports gain the new toggles automatically on Romanian companies:

• Accounting → Reporting → Partner Reports → Aged Receivable
• Accounting → Reporting → Partner Reports → Aged Payable
• Accounting → Reporting → Partner Reports → Partner Ledger
• Accounting → Reporting → Audit Reports → General Ledger

No per-report configuration is required: on a Romanian company the Account Type filter list expands to six options (Receivable / Non Trade Receivable / Extra Receivable + payable counterparts) and an Accounts multi-select is shown.

3. Multi-company

The toggle list and the custom OWL template are activated when at least one company in the report scope has country_id.code == "RO". Mixed scopes (RO + non-RO) keep the expanded options, so cross-company consolidations still see the Extra lines.

How it works

Once you have classified the right accounts (typically 461 / 462) as Extra Receivable / Extra Payable, the new lines flow into the standard reports automatically. There is no per-document action to trigger.

On the partner-balance reports

Open Accounting → Reporting → Partner Reports → Aged Receivable (or Aged Payable).

In the toolbar, the Account Type dropdown now lists:

• Receivable, Non Trade Receivable, Extra Receivable

(or the equivalent payable triple). Tick the combinations you want; the report's domain is rebuilt as a union of the corresponding account-type filters.

The new Accounts multi-select lets you keep, for example, only the receivables on account 461.x for shareholder loans.

On the ledgers

Partner Ledger and General Ledger behave the same way — the filter bar exposes the six account types and the per-account picker. Lines on asset_extra_receivable / liability_extra_payable accounts are aggregated per partner in the partner ledger, exactly like standard receivable / payable lines.

What it does not do

• It does not change posting logic — the new types are purely a classification tag.
• It does not auto-migrate 461 / 462 from the default Romanian chart; you decide which accounts qualify and re-classify them by hand (or via a dedicated data file in your project).
• It does not touch the Romanian Account Counterpart logic — pair it with l10n_ro_account_counterpart to also see the counterpart column for journal items on these accounts.

Versions

19.0.0.1.0 (2026-05-24)

• Changelog tracking starts at this release.