IDEMPIERE-3040 Invoice Price Variations for Average PO costing method (#2428)

* IDEMPIERE-3040 Invoice Price Variations for Average PO costing method

Co-authored-by: dpansheriya <deepakpansheriya@gmail.com>

org.adempiere.base/src/org/compiere/acct/Doc_AllocationHdr.java

@@ -195,6 +195,24 @@ public class Doc_AllocationHdr extends Doc
 		invGainLossFactLines = new ArrayList<FactLine>();
 		payGainLossFactLines = new ArrayList<FactLine>();
 
+		// Do not create fact lines for reversal of invoice
+		if (p_lines.length == 2)
+		{
+			DocLine_Allocation line1 = (DocLine_Allocation)p_lines[0];
+			DocLine_Allocation line2 = (DocLine_Allocation)p_lines[1];
+			if (line1.getC_Payment_ID() == 0 && line1.getC_Order_ID() == 0 && line1.getC_CashLine_ID() == 0 && line1.getC_Invoice_ID() > 0
+				&& line2.getC_Payment_ID() == 0 && line2.getC_Order_ID() == 0 && line2.getC_CashLine_ID() == 0 && line2.getC_Invoice_ID() > 0)
+			{
+				MInvoice invoice1 = new MInvoice(Env.getCtx(), line1.getC_Invoice_ID(), getTrxName());
+				MInvoice invoice2 = new MInvoice(Env.getCtx(), line2.getC_Invoice_ID(), getTrxName());
+				if (invoice1.getGrandTotal().equals(invoice2.getGrandTotal().negate()) 
+					&& invoice2.getReversal_ID() == invoice1.getC_Invoice_ID())
+				{
+					return m_facts;
+				}
+			}
+		}
+		
 		//  create Fact Header
 		Fact fact = new Fact(this, as, Fact.POST_Actual);
 		Fact factForRGL = new Fact(this, as, Fact.POST_Actual); // dummy fact (not posted) to calculate Realized Gain & Loss

org.adempiere.base/src/org/compiere/acct/Doc_Invoice.java

@@ -25,6 +25,7 @@ import java.sql.Savepoint;
 import java.sql.Timestamp;
 import java.util.ArrayList;
 import java.util.HashMap;
+import java.util.List;
 import java.util.Map;
 import java.util.logging.Level;
 
@@ -34,14 +35,18 @@ import org.compiere.model.MAccount;
 import org.compiere.model.MAcctSchema;
 import org.compiere.model.MClientInfo;
 import org.compiere.model.MConversionRate;
+import org.compiere.model.MCost;
 import org.compiere.model.MCostDetail;
+import org.compiere.model.MCostElement;
 import org.compiere.model.MCurrency;
+import org.compiere.model.MFactAcct;
 import org.compiere.model.MInvoice;
 import org.compiere.model.MInvoiceLine;
 import org.compiere.model.MLandedCostAllocation;
 import org.compiere.model.MOrderLandedCostAllocation;
 import org.compiere.model.MTax;
 import org.compiere.model.ProductCost;
+import org.compiere.model.Query;
 import org.compiere.model.X_M_Cost;
 import org.compiere.util.DB;
 import org.compiere.util.Env;
@@ -588,6 +593,12 @@ public class Doc_Invoice extends Doc
 		//  ** API
 		else if (getDocumentType().equals(DOCTYPE_APInvoice))
 		{
+			MInvoice invoice = (MInvoice)getPO();
+			MInvoice originalInvoice = null;
+			if (invoice.getReversal_ID() > 0 && invoice.getReversal_ID() < invoice.getC_Invoice_ID())
+			{
+				originalInvoice = new MInvoice(Env.getCtx(), invoice.getReversal_ID(), invoice.get_TrxName());
+			}
 			BigDecimal grossAmt = getAmount(Doc.AMTTYPE_Gross);
 			BigDecimal serviceAmt = Env.ZERO;
 
@@ -601,6 +612,10 @@ public class Doc_Invoice extends Doc
 					getC_Currency_ID(), m_taxes[i].getAmount(), null);
 				if (tl != null)
 					tl.setC_Tax_ID(m_taxes[i].getC_Tax_ID());
+				if (tl != null && invoice.getReversal_ID() > 0 && invoice.getReversal_ID() < invoice.getC_Invoice_ID())
+				{
+					tl.updateReverseLine(MInvoice.Table_ID, invoice.getReversal_ID(), 0, BigDecimal.ONE);
+				}
 			}
 			//  Expense         DR
 			for (int i = 0; i < p_lines.length; i++)
@@ -620,6 +635,17 @@ public class Doc_Invoice extends Doc
 					else
 						desc += " 100%";
 					fl.setDescription(desc);
+					if (invoice.getReversal_ID() > 0 && invoice.getReversal_ID() < invoice.getC_Invoice_ID())
+					{
+						int lineId = 0;
+						if (originalInvoice != null)
+						{
+							MInvoiceLine[] lines = originalInvoice.getLines();
+							if (lines.length > i)
+								lineId = lines[i].getC_InvoiceLine_ID();
+						}
+						fl.updateReverseLine(MInvoice.Table_ID, invoice.getReversal_ID(), lineId, BigDecimal.ONE);
+					}
 				}
 				if (!landedCost)
 				{
@@ -636,12 +662,34 @@ public class Doc_Invoice extends Doc
 							amt = amt.add(discount);
 							dAmt = discount;
 							MAccount tradeDiscountReceived = line.getAccount(ProductCost.ACCTTYPE_P_TDiscountRec, as);
-							fact.createLine (line, tradeDiscountReceived,
+							FactLine fl = fact.createLine (line, tradeDiscountReceived,
 									getC_Currency_ID(), null, dAmt);
+							if (fl != null && invoice.getReversal_ID() > 0 && invoice.getReversal_ID() < invoice.getC_Invoice_ID())
+							{
+								int lineId = 0;
+								if (originalInvoice != null)
+								{
+									MInvoiceLine[] lines = originalInvoice.getLines();
+									if (lines.length > i)
+										lineId = lines[i].getC_InvoiceLine_ID();
+								}
+								fl.updateReverseLine(MInvoice.Table_ID, invoice.getReversal_ID(), lineId, BigDecimal.ONE);
 							}
 						}
-					fact.createLine (line, expense,
+					}
+					FactLine fl = fact.createLine (line, expense,
 						getC_Currency_ID(), amt, null);
+					if (fl != null && invoice.getReversal_ID() > 0 && invoice.getReversal_ID() < invoice.getC_Invoice_ID())
+					{
+						int lineId = 0;
+						if (originalInvoice != null)
+						{
+							MInvoiceLine[] lines = originalInvoice.getLines();
+							if (lines.length > i)
+								lineId = lines[i].getC_InvoiceLine_ID();
+						}
+						fl.updateReverseLine(MInvoice.Table_ID, invoice.getReversal_ID(), lineId, BigDecimal.ONE);
+					}
 					if (!line.isItem())
 					{
 						grossAmt = grossAmt.subtract(amt);
@@ -672,13 +720,23 @@ public class Doc_Invoice extends Doc
 				serviceAmt = getAmount(Doc.AMTTYPE_Gross);
 				grossAmt = Env.ZERO;
 			}
-			if (grossAmt.signum() != 0)
+			FactLine fl = null;
-				fact.createLine(null, MAccount.get(getCtx(), payables_ID),
+			if (grossAmt.signum() > 0)
+				fl = fact.createLine(null, MAccount.get(getCtx(), payables_ID),
 					getC_Currency_ID(), null, grossAmt);
-			if (serviceAmt.signum() != 0)
+			else if (grossAmt.signum() < 0)
-				fact.createLine(null, MAccount.get(getCtx(), payablesServices_ID),
+				fl = fact.createLine(null, MAccount.get(getCtx(), payables_ID),
+						getC_Currency_ID(), grossAmt.negate(), null);
+			if (serviceAmt.signum() > 0)
+				fl = fact.createLine(null, MAccount.get(getCtx(), payablesServices_ID),
 					getC_Currency_ID(), null, serviceAmt);
-
+			else if (serviceAmt.signum() < 0)
+				fl = fact.createLine(null, MAccount.get(getCtx(), payablesServices_ID),
+						getC_Currency_ID(), serviceAmt.negate(), null);
+			if (fl != null && invoice.getReversal_ID() > 0 && invoice.getReversal_ID() < invoice.getC_Invoice_ID())
+			{
+				fl.updateReverseLine(MInvoice.Table_ID, invoice.getReversal_ID(), 0, BigDecimal.ONE);
+			}
 			//  Set Locations
 			FactLine[] fLines = fact.getLines();
 			for (int i = 0; i < fLines.length; i++)
@@ -934,7 +992,8 @@ public class Doc_Invoice extends Doc
 		for (int i = 0; i < lcas.length; i++)
 			totalBase += lcas[i].getBase().doubleValue();
 
-		Map<String, BigDecimal> costDetailAmtMap = new HashMap<String, BigDecimal>();
+		Map<String, BigDecimal> costDetailAmtMap = new HashMap<>();
+		Map<String, BigDecimal> mcostQtyMap = new HashMap<>();
 		
 		//	Create New
 		MInvoiceLine il = new MInvoiceLine (getCtx(), C_InvoiceLine_ID, getTrxName());
@@ -963,9 +1022,33 @@ public class Doc_Invoice extends Doc
 			{
 			
 				BigDecimal allocationAmt =  lca.getAmt();
+				boolean reversal = false;
+				if (allocationAmt.signum() < 0) //reversal
+				{
+					allocationAmt = allocationAmt.negate();
+					reversal = true;
+				}
+				
 				BigDecimal estimatedAmt = BigDecimal.ZERO;
-				int oCurrencyId = 0;
+				BigDecimal costAdjustmentAmt = BigDecimal.ZERO;
 				boolean usesSchemaCurrency = false;
+				MInvoiceLine reversalLine = null;
+				if (reversal)
+				{
+					MInvoice invoice = (MInvoice)getPO();
+					MInvoice reversalInvoice = new MInvoice(getCtx(), invoice.getReversal_ID(), getTrxName());
+					MInvoiceLine[] lines = invoice.getLines();
+					MInvoiceLine[] reversalLines = reversalInvoice.getLines();
+					for(int j = 0; j < lines.length; j++) {
+						if (lines[j].get_ID() == il.get_ID()) {
+							reversalLine = reversalLines[j];
+							break;
+						}
+					}
+				}
+				else
+				{
+					int oCurrencyId = 0;					
 					Timestamp oDateAcct = getDateAcct();
 					if (lca.getM_InOutLine_ID() > 0)
 					{
@@ -995,7 +1078,7 @@ public class Doc_Invoice extends Doc
 					{
 						estimatedAmt = estimatedAmt.setScale(as.getCostingPrecision(), RoundingMode.HALF_UP);
 					}
-				BigDecimal costAdjustmentAmt = allocationAmt;
+					costAdjustmentAmt = allocationAmt;
 					if (estimatedAmt.signum() > 0)
 					{					
 						//get other allocation amt
@@ -1008,11 +1091,6 @@ public class Doc_Invoice extends Doc
 						if (otherAmt != null) 
 						{
 							estimatedAmt = estimatedAmt.subtract(otherAmt);
-						if (allocationAmt.signum() < 0)
-						{
-							//add back since the sum above would include the original trx
-							estimatedAmt = estimatedAmt.add(allocationAmt.negate());
-						}
 						}	
 						//added for IDEMPIERE-3014
 						//convert to accounting schema currency
@@ -1033,24 +1111,69 @@ public class Doc_Invoice extends Doc
 	
 						if (estimatedAmt.signum() > 0)
 						{						
-						if (allocationAmt.signum() > 0)
 							costAdjustmentAmt = allocationAmt.subtract(estimatedAmt);
-						else if (allocationAmt.signum() < 0)
-							costAdjustmentAmt = allocationAmt.add(estimatedAmt);
 						}
 					}
 					
 					if (!dr)
 						costAdjustmentAmt = costAdjustmentAmt.negate();
+				}
 	
-				boolean zeroQty = false;
+				BigDecimal amtAsset = Env.ZERO;
-				if (costAdjustmentAmt.signum() != 0)
+				BigDecimal amtVariance = Env.ZERO;
+				BigDecimal costDetailQty = lca.getQty();
+				if (costAdjustmentAmt.signum() != 0 && !reversal)
 				{
 					Trx trx = Trx.get(getTrxName(), false);
 					Savepoint savepoint = null;					
 					try {
 						savepoint = trx.setSavepoint(null);
-						BigDecimal costDetailAmt = costAdjustmentAmt;
+						
+						amtVariance = Env.ZERO;
+						amtAsset = costAdjustmentAmt;
+						
+						if(X_M_Cost.COSTINGMETHOD_AveragePO.equals(costingMethod))
+						{
+							int AD_Org_ID = lca.getAD_Org_ID();
+							int M_AttributeSetInstance_ID = lca.getM_AttributeSetInstance_ID();
+
+							if (MAcctSchema.COSTINGLEVEL_Client.equals(as.getCostingLevel()))
+							{
+								AD_Org_ID = 0;
+								M_AttributeSetInstance_ID = 0;
+							}
+							else if (MAcctSchema.COSTINGLEVEL_Organization.equals(as.getCostingLevel()))
+								M_AttributeSetInstance_ID = 0;
+							else if (MAcctSchema.COSTINGLEVEL_BatchLot.equals(as.getCostingLevel()))
+								AD_Org_ID = 0;
+							
+							MCostElement ce = MCostElement.getMaterialCostElement(getCtx(), as.getCostingMethod(),
+									AD_Org_ID);
+							MCost c = MCost.get(getCtx(), getAD_Client_ID(), AD_Org_ID, lca.getM_Product_ID(),
+									as.getM_CostType_ID(), as.getC_AcctSchema_ID(), ce.getM_CostElement_ID(),
+									M_AttributeSetInstance_ID, getTrxName());
+							if (c != null)
+							{
+								BigDecimal mcostQty = c.getCurrentQty();
+								if (mcostQtyMap.containsKey(c.get_UUID())) {
+									mcostQty = mcostQty.subtract(mcostQtyMap.get(c.get_UUID()));
+									if (mcostQty.signum() < 0)
+										mcostQty = new BigDecimal("0.00");
+								}
+								if (mcostQty.compareTo(lca.getQty()) < 0) {
+									amtAsset = mcostQty.multiply(costAdjustmentAmt.divide(lca.getQty(), as.getCostingPrecision(), RoundingMode.HALF_UP));
+									amtVariance = costAdjustmentAmt.subtract(amtAsset);
+									costDetailQty = mcostQty;									
+								}
+								if (mcostQtyMap.containsKey(c.get_UUID())) {
+									mcostQtyMap.put(c.get_UUID(), mcostQtyMap.get(c.get_UUID()).add(costDetailQty));
+								} else {
+									mcostQtyMap.put(c.get_UUID(), costDetailQty);
+								}
+							}
+						}
+						
+						BigDecimal costDetailAmt = amtAsset;
 						//convert to accounting schema currency
 						if (getC_Currency_ID() != as.getC_Currency_ID())
 							costDetailAmt = MConversionRate.convert(getCtx(), costDetailAmt,
@@ -1066,18 +1189,20 @@ public class Doc_Invoice extends Doc
 							costDetailAmt = costDetailAmt.add(prevAmt);
 						}
 						costDetailAmtMap.put(key, costDetailAmt);
-						if (!MCostDetail.createInvoice(as, lca.getAD_Org_ID(),
+						if (costDetailAmt.signum() != 0 && 
+							!MCostDetail.createInvoice(as, lca.getAD_Org_ID(),
 								lca.getM_Product_ID(), lca.getM_AttributeSetInstance_ID(),
 								C_InvoiceLine_ID, lca.getM_CostElement_ID(),
-								costDetailAmt, lca.getQty(),
+								costDetailAmt, costDetailQty,
 								desc, getTrxName())) {
 							throw new RuntimeException("Failed to create cost detail record.");
 						}				
 					} catch (SQLException e) {
 						throw new RuntimeException(e.getLocalizedMessage(), e);
 					} catch (AverageCostingZeroQtyException e) {
-						zeroQty = true;
 						try { 
+							amtAsset = BigDecimal.ZERO;
+							amtVariance = costAdjustmentAmt;
 							trx.rollback(savepoint);
 							savepoint = null;
 						} catch (SQLException e1) {
@@ -1090,16 +1215,113 @@ public class Doc_Invoice extends Doc
 							} catch (SQLException e) {}
 						}
 					}
-				}
+				} else if (reversal) {
+					costDetailQty = BigDecimal.ZERO;
+					int AD_Org_ID = lca.getAD_Org_ID();
+					int M_AttributeSetInstance_ID = lca.getM_AttributeSetInstance_ID();
 
-				boolean reversal = false;
+					if (MAcctSchema.COSTINGLEVEL_Client.equals(as.getCostingLevel()))
-				if (allocationAmt.signum() < 0) //reversal
 					{
-					allocationAmt = allocationAmt.negate();
+						AD_Org_ID = 0;
-					reversal = true;
+						M_AttributeSetInstance_ID = 0;
+					}
+					else if (MAcctSchema.COSTINGLEVEL_Organization.equals(as.getCostingLevel()))
+						M_AttributeSetInstance_ID = 0;
+					else if (MAcctSchema.COSTINGLEVEL_BatchLot.equals(as.getCostingLevel()))
+						AD_Org_ID = 0;
+					String key = lca.getM_Product_ID()+"_"+M_AttributeSetInstance_ID;
+					if (!costDetailAmtMap.containsKey(key)) {
+						costDetailAmtMap.put(key, BigDecimal.ZERO);
+						amtAsset = BigDecimal.ZERO;
+						amtVariance = BigDecimal.ZERO;
+						MAccount varianceAccount = pc.getAccount(ProductCost.ACCTTYPE_P_AverageCostVariance, as);
+						MAccount assetAccount = pc.getAccount(ProductCost.ACCTTYPE_P_Asset, as);
+						Query query = MFactAcct.createRecordIdQuery(MInvoice.Table_ID, reversalLine.getC_Invoice_ID(), as.getC_AcctSchema_ID(), getTrxName());
+						List<MFactAcct> factAccts = query.list();
+						for(MFactAcct factAcct : factAccts) {
+							if (factAcct.getM_Product_ID() != lca.getM_Product_ID())
+								continue;
+							if (factAcct.getLine_ID() != reversalLine.get_ID())
+								continue;
+							if (factAcct.getAccount_ID() == assetAccount.getAccount_ID()) {
+								if (factAcct.getAmtAcctDr().signum() != 0)
+									amtAsset = amtAsset.add(factAcct.getAmtAcctDr());
+								else if (factAcct.getAmtAcctCr().signum() != 0)
+									amtAsset = amtAsset.subtract(factAcct.getAmtAcctCr());
+							} else if (factAcct.getAccount_ID() == varianceAccount.getAccount_ID()) {
+								if (factAcct.getAmtAcctDr().signum() != 0)
+									amtVariance = amtVariance.add(factAcct.getAmtAcctDr());
+								else if (factAcct.getAmtAcctCr().signum() != 0)
+									amtVariance = amtVariance.subtract(factAcct.getAmtAcctCr());
+							}
+						}
+						if (lca.getM_AttributeSetInstance_ID() > 0 && M_AttributeSetInstance_ID == 0) {
+							String sql = 
+									"""
+										SELECT SUM(Qty)
+										FROM M_CostDetail
+										WHERE C_InvoiceLine_ID=? AND Coalesce(M_CostElement_ID,0)=?
+										AND M_Product_ID=? AND C_AcctSchema_ID=? 										
+									""";
+							costDetailQty = DB.getSQLValueBDEx(getTrxName(), sql, reversalLine.get_ID(), lca.getM_CostElement_ID(), lca.getM_Product_ID(), as.getC_AcctSchema_ID());
+							if (costDetailQty == null)
+								costDetailQty = BigDecimal.ZERO;
+						} else if (lca.getM_AttributeSetInstance_ID() > 0 && M_AttributeSetInstance_ID > 0) {
+							MCostDetail cd = MCostDetail.get (as.getCtx(), "C_InvoiceLine_ID=? AND Coalesce(M_CostElement_ID,0)="+lca.getM_CostElement_ID()+" AND M_Product_ID="+lca.getM_Product_ID(), 
+									reversalLine.get_ID(), lca.getM_AttributeSetInstance_ID(), as.getC_AcctSchema_ID(), getTrxName());
+							costDetailQty = cd != null ? cd.getQty() : BigDecimal.ZERO;
+							if (cd != null) {
+								amtAsset = cd.getAmt();
+							}
+							if (i > 0) {
+								for(int j = 0; j < i; j++) {
+									if (lcas[j].getM_Product_ID() == lca.getM_Product_ID()) {
+										//variance have been posted by product
+										amtVariance = BigDecimal.ZERO;
+									}
+								}
+							}
+						} else {
+							MCostDetail cd = MCostDetail.get (as.getCtx(), "C_InvoiceLine_ID=? AND Coalesce(M_CostElement_ID,0)="+lca.getM_CostElement_ID()+" AND M_Product_ID="+lca.getM_Product_ID(), 
+									reversalLine.get_ID(), lca.getM_AttributeSetInstance_ID(), as.getC_AcctSchema_ID(), getTrxName());
+							costDetailQty = cd != null ? cd.getQty() : BigDecimal.ZERO;
+						}
+						if (costDetailQty.signum() != 0)
+						{
+							MCostElement ce = MCostElement.getMaterialCostElement(getCtx(), as.getCostingMethod(),
+									AD_Org_ID);
+							MCost c = MCost.get(getCtx(), getAD_Client_ID(), AD_Org_ID, lca.getM_Product_ID(),
+									as.getM_CostType_ID(), as.getC_AcctSchema_ID(), ce.getM_CostElement_ID(),
+									M_AttributeSetInstance_ID, getTrxName());
+							if (c != null) {
+								if (c.getCurrentQty().signum() == 0) {
+									amtVariance = amtVariance.add(amtAsset);
+									amtAsset = BigDecimal.ZERO;
+								} else if (c.getCurrentQty().compareTo(costDetailQty) < 0) {
+									BigDecimal currentAmtAsset = amtAsset;
+									amtAsset = amtAsset.divide(costDetailQty, RoundingMode.HALF_UP).multiply(c.getCurrentQty());
+									amtVariance = amtVariance.add(currentAmtAsset.subtract(amtAsset));
+									costDetailQty = c.getCurrentQty();
+								}
+							}
+						}
+						if (amtAsset.signum() != 0) {
+							if (!MCostDetail.createInvoice(as, lca.getAD_Org_ID(),
+									lca.getM_Product_ID(), lca.getM_AttributeSetInstance_ID(),
+									C_InvoiceLine_ID, lca.getM_CostElement_ID(),
+									amtAsset.negate(), costDetailQty,
+									desc, getTrxName())) {
+								throw new RuntimeException("Failed to create cost detail record.");
+							}
+						}
+						if (getC_Currency_ID() != as.getC_Currency_ID()) {
+							usesSchemaCurrency = true;
+							setC_Currency_ID(as.getC_Currency_ID());
+						}
+					}
 				}
 								
-				if (allocationAmt.signum() > 0)
+				if (allocationAmt.signum() > 0 && !reversal)
 				{
 					if (allocationAmt.scale() > as.getStdPrecision())
 					{
@@ -1109,8 +1331,9 @@ public class Doc_Invoice extends Doc
 					{
 						estimatedAmt = estimatedAmt.setScale(as.getStdPrecision(), RoundingMode.HALF_UP);
 					}
-					int compare = allocationAmt.compareTo(estimatedAmt);
+					if (allocationAmt.compareTo(estimatedAmt)!=0)
-					if (compare > 0)
+					{
+						if (estimatedAmt.signum() != 0)
 						{
 							drAmt = dr ? (reversal ? null : estimatedAmt): (reversal ? estimatedAmt : null);
 							crAmt = dr ? (reversal ? estimatedAmt : null): (reversal ? null : estimatedAmt);						
@@ -1119,36 +1342,42 @@ public class Doc_Invoice extends Doc
 							fl.setDescription(desc);
 							fl.setM_Product_ID(lca.getM_Product_ID());
 							fl.setQty(line.getQty());
-						
-						BigDecimal overAmt = allocationAmt.subtract(estimatedAmt);
-						drAmt = dr ? (reversal ? null : overAmt) : (reversal ? overAmt : null);
-						crAmt = dr ? (reversal ? overAmt : null) : (reversal ? null : overAmt);
-						account = zeroQty ? pc.getAccount(ProductCost.ACCTTYPE_P_AverageCostVariance, as) : pc.getAccount(ProductCost.ACCTTYPE_P_Asset, as);
-						fl = fact.createLine (line, account, getC_Currency_ID(), drAmt, crAmt);
-						fl.setDescription(desc);
-						fl.setM_Product_ID(lca.getM_Product_ID());
-						fl.setQty(line.getQty());
 						}
-					else if (compare < 0)
+						
-					{
+						if (amtVariance.signum() != 0) {
-						drAmt = dr ? (reversal ? null : estimatedAmt) : (reversal ? estimatedAmt : null);
+							if (amtVariance.signum() > 0) {
-						crAmt = dr ? (reversal ? estimatedAmt : null) : (reversal ? null : estimatedAmt);
+								drAmt = dr ? amtVariance : null;
-						account = pc.getAccount(ProductCost.ACCTTYPE_P_LandedCostClearing, as);
+								crAmt = dr ? null : amtVariance;
+							} else {
+								BigDecimal underAmt = amtVariance.negate();
+								drAmt = dr ? null : underAmt;
+								crAmt = dr ? underAmt : null;
+							}
+
+							account = pc.getAccount(ProductCost.ACCTTYPE_P_AverageCostVariance, as);
 							FactLine fl = fact.createLine(line, account, getC_Currency_ID(), drAmt, crAmt);
 							fl.setDescription(desc);
 							fl.setM_Product_ID(lca.getM_Product_ID());
 							fl.setQty(line.getQty());
+						}
 
-						BigDecimal underAmt = estimatedAmt.subtract(allocationAmt);
+						if (amtAsset.signum() != 0) {
-						drAmt = dr ? (reversal ? underAmt : null) : (reversal ? null : underAmt);
+							if (amtAsset.signum() > 0) {
-						crAmt = dr ? (reversal ? null : underAmt) : (reversal ? underAmt : null);
+								drAmt = dr ? amtAsset : null;
-						account = zeroQty ? pc.getAccount(ProductCost.ACCTTYPE_P_AverageCostVariance, as) : pc.getAccount(ProductCost.ACCTTYPE_P_Asset, as);
+								crAmt = dr ? null : amtAsset;
-						fl = fact.createLine (line, account, getC_Currency_ID(), drAmt, crAmt);
+							} else {
+								BigDecimal underAmt = amtAsset.negate();
+								drAmt = dr ? null : underAmt;
+								crAmt = dr ? underAmt : null;
+							}
+							account = pc.getAccount(ProductCost.ACCTTYPE_P_Asset, as);
+							FactLine  fl = fact.createLine(line, account, getC_Currency_ID(), drAmt, crAmt);
 							fl.setDescription(desc);
 							fl.setM_Product_ID(lca.getM_Product_ID());
 							fl.setQty(line.getQty());
 						}
-					else
+					}
+					else if (allocationAmt.signum() != 0)
 					{
 						drAmt = dr ? (reversal ? null : allocationAmt) : (reversal ? allocationAmt : null);
 						crAmt = dr ? (reversal ? allocationAmt : null) : (reversal ? null : allocationAmt);
@@ -1158,6 +1387,45 @@ public class Doc_Invoice extends Doc
 						fl.setM_Product_ID(lca.getM_Product_ID());
 						fl.setQty(line.getQty());
 					}
+				} else if (reversal) {
+					account = pc.getAccount(ProductCost.ACCTTYPE_P_LandedCostClearing, as);
+					FactLine fl = fact.createLine (line, account, getC_Currency_ID(), BigDecimal.ZERO, BigDecimal.ZERO);
+					fl.updateReverseLine(MInvoice.Table_ID, reversalLine.getC_Invoice_ID(), reversalLine.get_ID(), BigDecimal.ONE);
+					if (fl.getAmtAcctCr().signum() == 0 && fl.getAmtAcctDr().signum() == 0)
+						fact.remove(fl);
+					
+					if (amtVariance.signum() != 0) {
+						if (amtVariance.signum() > 0) {
+							drAmt = dr ? null : amtVariance;
+							crAmt = dr ? amtVariance : null;
+						} else {
+							BigDecimal underAmt = amtVariance.negate();
+							drAmt = dr ? underAmt : null;
+							crAmt = dr ? null : underAmt;
+						}
+
+						account = pc.getAccount(ProductCost.ACCTTYPE_P_AverageCostVariance, as);
+						fl = fact.createLine(line, account, getC_Currency_ID(), drAmt, crAmt);
+						fl.setDescription(desc);
+						fl.setM_Product_ID(lca.getM_Product_ID());
+						fl.setQty(line.getQty());
+					}
+
+					if (amtAsset.signum() != 0) {
+						if (amtAsset.signum() > 0) {
+							drAmt = dr ? null : amtAsset;
+							crAmt = dr ? amtAsset : null;
+						} else {
+							BigDecimal underAmt = amtAsset.negate();
+							drAmt = dr ? underAmt : null;
+							crAmt = dr ? null : underAmt;
+						}
+						account = pc.getAccount(ProductCost.ACCTTYPE_P_Asset, as);
+						fl = fact.createLine(line, account, getC_Currency_ID(), drAmt, crAmt);
+						fl.setDescription(desc);
+						fl.setM_Product_ID(lca.getM_Product_ID());
+						fl.setQty(line.getQty());
+					}
 				}
 				if (usesSchemaCurrency)
 					setC_Currency_ID(line.getC_Currency_ID());

org.adempiere.base/src/org/compiere/acct/Doc_MatchInv.java

@@ -36,7 +36,9 @@ import org.compiere.model.MAccount;
 import org.compiere.model.MAcctSchema;
 import org.compiere.model.MAcctSchemaElement;
 import org.compiere.model.MConversionRate;
+import org.compiere.model.MCost;
 import org.compiere.model.MCostDetail;
+import org.compiere.model.MCostElement;
 import org.compiere.model.MCurrency;
 import org.compiere.model.MFactAcct;
 import org.compiere.model.MInOut;
@@ -389,7 +391,8 @@ public class Doc_MatchInv extends Doc
 
 		//  Invoice Price Variance 	difference
 		BigDecimal ipv = cr.getAcctBalance().add(dr.getAcctBalance()).negate();
-		processInvoicePriceVariance(as, fact, ipv);
+		BigDecimal ipvSource = dr.getAmtSourceDr().subtract(cr.getAmtSourceCr()).negate();
+		processInvoicePriceVariance(as, fact, ipv, ipvSource);
 		if (log.isLoggable(Level.FINE)) log.fine("IPV=" + ipv + "; Balance=" + fact.getSourceBalance());
 
 		String error = createMatchInvCostDetail(as);
@@ -421,15 +424,70 @@ public class Doc_MatchInv extends Doc
 	 * @param ipv
 	 */
 	protected void processInvoicePriceVariance(MAcctSchema as, Fact fact,
-			BigDecimal ipv) {
+			BigDecimal ipv, BigDecimal ipvSource) {
 		if (ipv.signum() == 0) return;
 		
-		FactLine pv = fact.createLine(null,
-			m_pc.getAccount(ProductCost.ACCTTYPE_P_IPV, as),
-			as.getC_Currency_ID(), ipv);
-		updateFactLine(pv);
-		
 		MMatchInv matchInv = (MMatchInv)getPO();
+		String costingMethod = m_pc.getProduct().getCostingMethod(as);
+		BigDecimal amtVariance = Env.ZERO;
+		BigDecimal amtAsset = Env.ZERO;
+		BigDecimal qtyMatched = matchInv.getQty();
+		BigDecimal qtyCost = null;
+		Boolean isStockCoverage = false;
+
+		boolean isReversal = matchInv.getReversal_ID() > 0 && matchInv.getReversal_ID() < matchInv.get_ID();
+		if (X_M_Cost.COSTINGMETHOD_AveragePO.equals(costingMethod)  && m_invoiceLine.getM_Product_ID() > 0 && !isReversal)
+		{
+			isStockCoverage = true;
+
+			int AD_Org_ID = m_receiptLine.getAD_Org_ID();
+			int M_AttributeSetInstance_ID = matchInv.getM_AttributeSetInstance_ID();
+
+			if (MAcctSchema.COSTINGLEVEL_Client.equals(as.getCostingLevel()))
+			{
+				AD_Org_ID = 0;
+				M_AttributeSetInstance_ID = 0;
+			}
+			else if (MAcctSchema.COSTINGLEVEL_Organization.equals(as.getCostingLevel()))
+				M_AttributeSetInstance_ID = 0;
+			else if (MAcctSchema.COSTINGLEVEL_BatchLot.equals(as.getCostingLevel()))
+				AD_Org_ID = 0;
+
+			MCostElement ce = MCostElement.getMaterialCostElement(getCtx(), costingMethod, AD_Org_ID);
+			
+			MCostDetail cd = MCostDetail.get (as.getCtx(), "M_MatchInv_ID=? AND Coalesce(M_CostElement_ID,0)=0", 
+					matchInv.getM_MatchInv_ID(), M_AttributeSetInstance_ID, as.getC_AcctSchema_ID(), getTrxName());
+			if(cd!=null){
+				qtyCost = cd.getCurrentQty();
+			}else{
+				MCost c = MCost.get(getCtx(), getAD_Client_ID(), AD_Org_ID, m_invoiceLine.getM_Product_ID(),
+					as.getM_CostType_ID(), as.getC_AcctSchema_ID(), ce.getM_CostElement_ID(),
+					M_AttributeSetInstance_ID, getTrxName());
+				qtyCost = (c!=null? c.getCurrentQty():Env.ZERO);
+			}
+						
+			if (qtyCost != null && qtyCost.compareTo(qtyMatched) < 0 )
+			{
+				//If current cost qty < invoice qty
+				amtAsset = qtyCost.multiply(ipv).divide(qtyMatched,as.getCostingPrecision(),RoundingMode.HALF_UP);
+				amtVariance = ipv.subtract(amtAsset);
+				
+			}else{
+				//If current qty >= invoice qty
+				amtAsset = ipv;
+			}
+			
+		}
+		else if (X_M_Cost.COSTINGMETHOD_AveragePO.equals(costingMethod)  && m_invoiceLine.getM_Product_ID() > 0 && isReversal)
+		{
+			isStockCoverage = true;
+			int M_AttributeSetInstance_ID = matchInv.getM_AttributeSetInstance_ID();
+			MCostDetail cd = MCostDetail.get (as.getCtx(), "M_MatchInv_ID=? AND Coalesce(M_CostElement_ID,0)=0", 
+					matchInv.getReversal_ID(), M_AttributeSetInstance_ID, as.getC_AcctSchema_ID(), getTrxName());
+			amtAsset = cd != null ? cd.getAmt().negate() : BigDecimal.ZERO;
+			amtVariance = ipv.subtract(amtAsset);
+		}
+		
 		Trx trx = Trx.get(getTrxName(), false);
 		Savepoint savepoint = null;
 		boolean zeroQty = false;
@@ -439,7 +497,7 @@ public class Doc_MatchInv extends Doc
 			if (!MCostDetail.createMatchInvoice(as, m_invoiceLine.getAD_Org_ID(),
 					m_invoiceLine.getM_Product_ID(), m_invoiceLine.getM_AttributeSetInstance_ID(),
 					matchInv.getM_MatchInv_ID(), 0,
-					ipv, BigDecimal.ZERO, "Invoice Price Variance", getTrxName())) {
+					isStockCoverage ? amtAsset: ipv, BigDecimal.ZERO, "Invoice Price Variance", getTrxName())) {
 				throw new RuntimeException("Failed to create cost detail record.");
 			}				
 		} catch (SQLException e) {
@@ -460,36 +518,57 @@ public class Doc_MatchInv extends Doc
 			}
 		}
 		
-		String costingMethod = m_pc.getProduct().getCostingMethod(as);
 		MAccount account = m_pc.getAccount(ProductCost.ACCTTYPE_P_Asset, as);
 		if (m_pc.isService())
 			account = m_pc.getAccount(ProductCost.ACCTTYPE_P_Expense, as);
 		if (X_M_Cost.COSTINGMETHOD_AveragePO.equals(costingMethod)) {
-			if (zeroQty)
+			FactLine varianceLine = null;
-				account = m_pc.getAccount(ProductCost.ACCTTYPE_P_AverageCostVariance, as);
+			if (amtVariance.compareTo(Env.ZERO) != 0)
-			FactLine line = fact.createLine(null,
+			{
-					m_pc.getAccount(ProductCost.ACCTTYPE_P_IPV, as),
+				varianceLine = fact.createLine(null,
-					as.getC_Currency_ID(), ipv.negate());
+						m_pc.getAccount(ProductCost.ACCTTYPE_P_AverageCostVariance, as), as.getC_Currency_ID(),
-			updateFactLine(line);
+						amtVariance);
-			line.setQty(getQty().negate());
+				updateFactLine(varianceLine);
 				
-			line = fact.createLine(null, account, as.getC_Currency_ID(), ipv);
+				if (m_invoiceLine.getParent().getC_Currency_ID() != as.getC_Currency_ID())
+				{
+					updateFactLineAmtSource(varianceLine, ipvSource.multiply(amtVariance).divide(ipv));
+				}
+			}
+			if (amtAsset.compareTo(Env.ZERO) != 0)
+			{
+				FactLine line = fact.createLine(null, account, as.getC_Currency_ID(), amtAsset);
 				updateFactLine(line);
+
+				if (m_invoiceLine.getParent().getC_Currency_ID() != as.getC_Currency_ID())
+				{
+					updateFactLineAmtSource(line, ipvSource.multiply(amtAsset).divide(ipv));
+				}
+			}
 		} else if (X_M_Cost.COSTINGMETHOD_AverageInvoice.equals(costingMethod) && !zeroQty) {
-			FactLine line = fact.createLine(null,
+			//TODO test for avg Invoice costing method as here dropped posting of posting to IPV account
+			FactLine line = fact.createLine(null, account, as.getC_Currency_ID(), ipv);
+			updateFactLine(line);
+			
+			if (m_invoiceLine.getParent().getC_Currency_ID() != as.getC_Currency_ID())
+			{
+				updateFactLineAmtSource(line, ipvSource);
+			}
+		}else{
+			//For standard costing post to IPV account
+			FactLine pv = fact.createLine(null,
 				m_pc.getAccount(ProductCost.ACCTTYPE_P_IPV, as),
-					as.getC_Currency_ID(), ipv.negate());
+					as.getC_Currency_ID(), ipv);
-			updateFactLine(line);
+			updateFactLine(pv);
-			line.setQty(getQty().negate());
+			if (m_invoiceLine.getParent().getC_Currency_ID() != as.getC_Currency_ID())
-			
+			{
-			line = fact.createLine(null, account, as.getC_Currency_ID(), ipv);
+				updateFactLineAmtSource(pv, ipvSource);
-			updateFactLine(line);
+			}
 		}
 	}
 
-	/** 
+	/** Verify if the posting involves two or more organizations
-	 * Verify if the posting involves two or more organizations
+	@return true if there are more than one org involved on the posting
-	 * @return true if there are more than one org involved on the posting
 	 */
 	private boolean isInterOrg(MAcctSchema as) {
 		MAcctSchemaElement elementorg = as.getAcctSchemaElement(MAcctSchemaElement.ELEMENTTYPE_Organization);
@@ -907,7 +986,8 @@ public class Doc_MatchInv extends Doc
 
 		//  Invoice Price Variance 	difference
 		BigDecimal ipv = cr.getAcctBalance().add(dr.getAcctBalance()).negate();
-		processInvoicePriceVariance(as, fact, ipv);
+		BigDecimal ipvSource = dr.getAmtSourceDr().subtract(cr.getAmtSourceCr()).negate();
+		processInvoicePriceVariance(as, fact, ipv, ipvSource);
 		if (log.isLoggable(Level.FINE)) log.fine("IPV=" + ipv + "; Balance=" + fact.getSourceBalance());
 
 		String error = createMatchInvCostDetail(as);
@@ -1258,6 +1338,29 @@ public class Doc_MatchInv extends Doc
 		factLine.setQty(getQty());
 	}
 	
+	/**
+	 * Invoice currency & acct schema currency are not same then update AmtSource value
+	 * to avoid source not balanced error/ignore suspense balancing.
+	 * 
+	 * @param factLine
+	 * @param ipvSource
+	 */
+	protected void updateFactLineAmtSource(FactLine factLine, BigDecimal ipvSource)
+	{
+		// When only Rate differ then set Dr & Cr Source amount as zero.
+		factLine.setAmtSourceCr(Env.ZERO);
+		factLine.setAmtSourceDr(Env.ZERO);
+
+		// Price is vary then set Source amount according to source variance
+		if (ipvSource.compareTo(Env.ZERO) != 0)
+		{
+			if (ipvSource.signum() < 0)
+				factLine.setAmtSourceCr(ipvSource);
+			else
+				factLine.setAmtSourceDr(ipvSource);
+		}
+	}
+	
 	/**
 	 * Create Gain/Loss for invoice
 	 * @param as accounting schema

org.adempiere.base/src/org/compiere/model/MAccount.java

@@ -276,6 +276,17 @@ public class MAccount extends X_C_ValidCombination implements ImmutablePOSupport
 	 *	@return account
 	 */
 	public static MAccount get (X_Fact_Acct fa)
+	{
+		return get(fa, (String)null);
+	}
+	
+	/**
+	 * 	Get from existing Accounting fact
+	 *	@param fa accounting fact
+	 *  @param trxName
+	 *	@return account
+	 */
+	public static MAccount get (X_Fact_Acct fa, String trxName)
 	{
 		MAccount acct = get (fa.getCtx(),
 			fa.getAD_Client_ID(), fa.getAD_Org_ID(), fa.getC_AcctSchema_ID(), 
@@ -283,7 +294,7 @@ public class MAccount extends X_C_ValidCombination implements ImmutablePOSupport
 			fa.getM_Product_ID(), fa.getC_BPartner_ID(), fa.getAD_OrgTrx_ID(), 
 			fa.getC_LocFrom_ID(), fa.getC_LocTo_ID(), fa.getC_SalesRegion_ID(), 
 			fa.getC_Project_ID(), fa.getC_Campaign_ID(), fa.getC_Activity_ID(),
-			fa.getUser1_ID(), fa.getUser2_ID(), fa.getUserElement1_ID(), fa.getUserElement2_ID());
+			fa.getUser1_ID(), fa.getUser2_ID(), fa.getUserElement1_ID(), fa.getUserElement2_ID(), trxName);
 		return acct;
 	}	//	get
 	

org.adempiere.base/src/org/compiere/model/MFactAcct.java

@@ -126,6 +126,7 @@ public class MFactAcct extends X_Fact_Acct
 		sb.append(get_ID()).append("-Acct=").append(getAccount_ID())
 			.append(",Dr=").append(getAmtSourceDr()).append("|").append(getAmtAcctDr())
 			.append(",Cr=").append(getAmtSourceCr()).append("|").append(getAmtAcctCr())
+			.append(",C_Currency_ID=").append(getC_Currency_ID())
 			.append ("]");
 		return sb.toString ();
 	}	//	toString

org.idempiere.test/src/org/idempiere/test/AbstractTestCase.java

@@ -24,10 +24,15 @@
  **********************************************************************/
 package org.idempiere.test;
 
+import static org.junit.jupiter.api.Assertions.assertEquals;
+import static org.junit.jupiter.api.Assertions.assertTrue;
 import static org.junit.jupiter.api.Assertions.fail;
 
+import java.math.RoundingMode;
 import java.sql.SQLException;
 import java.sql.Timestamp;
+import java.util.ArrayList;
+import java.util.List;
 import java.util.Optional;
 import java.util.Properties;
 
@@ -35,6 +40,7 @@ import org.adempiere.util.ServerContext;
 import org.compiere.Adempiere;
 import org.compiere.model.MAcctSchema;
 import org.compiere.model.MClientInfo;
+import org.compiere.model.MFactAcct;
 import org.compiere.model.MRole;
 import org.compiere.util.Env;
 import org.compiere.util.Language;
@@ -239,4 +245,104 @@ public abstract class AbstractTestCase {
 			Adempiere.startup(false);
 		}		
 	}
+	
+	/**
+	 * Match expectedList against a list of MFactAcct records
+	 * @param factAccts
+	 * @param expectedList
+	 */
+	protected void assertFactAcctEntries(List<MFactAcct> factAccts, List<FactAcct> expectedList) {
+		List<FactAcct> found = new ArrayList<FactAcct>();
+		List<MFactAcct> matches = new ArrayList<MFactAcct>();
+		expectedList.forEach(fa -> {
+			//LineId and account id match
+			List<MFactAcct> accountMatches = new ArrayList<MFactAcct>();
+			//find exact match
+			for(MFactAcct mfa : factAccts) {
+				if (fa.account().getAccount().get_ID() == mfa.getAccount_ID()) {					
+					if (fa.lineId() > 0 && fa.lineId() != mfa.getLine_ID())
+						continue;
+					accountMatches.add(mfa);
+					if (fa.qty() != null && (mfa.getQty() == null || !mfa.getQty().setScale(fa.rounding(), RoundingMode.HALF_UP).equals(fa.qty().setScale(fa.rounding(), RoundingMode.HALF_UP))))
+						continue;
+					if (fa.debit()) {
+						if (fa.accountedAmount() != null && !fa.accountedAmount().setScale(fa.rounding(), RoundingMode.HALF_UP).equals(mfa.getAmtAcctDr().setScale(fa.rounding(), RoundingMode.HALF_UP)))
+							continue;
+						if (fa.sourceAmount() != null && !fa.sourceAmount().setScale(fa.rounding(), RoundingMode.HALF_UP).equals(mfa.getAmtSourceDr().setScale(fa.rounding(), RoundingMode.HALF_UP)))
+							continue;
+						found.add(fa);
+						matches.add(mfa);
+						break;
+					} else {
+						if (fa.accountedAmount() != null && !fa.accountedAmount().setScale(fa.rounding(), RoundingMode.HALF_UP).equals(mfa.getAmtAcctCr().setScale(fa.rounding(), RoundingMode.HALF_UP)))
+							continue;
+						if (fa.sourceAmount() != null && !fa.sourceAmount().setScale(fa.rounding(), RoundingMode.HALF_UP).equals(mfa.getAmtSourceCr().setScale(fa.rounding(), RoundingMode.HALF_UP)))
+							continue;
+						found.add(fa);
+						matches.add(mfa);
+						break;
+					}
+				}
+			}
+			//assert qty mismatch
+			if (!found.contains(fa) && !accountMatches.isEmpty()) {
+				for(MFactAcct mfa : accountMatches) {
+					if (fa.debit()) {
+						if (fa.accountedAmount() != null && !fa.accountedAmount().setScale(fa.rounding(), RoundingMode.HALF_UP).equals(mfa.getAmtAcctDr().setScale(fa.rounding(), RoundingMode.HALF_UP)))
+							continue;
+						if (fa.sourceAmount() != null && !fa.sourceAmount().setScale(fa.rounding(), RoundingMode.HALF_UP).equals(mfa.getAmtSourceDr().setScale(fa.rounding(), RoundingMode.HALF_UP)))
+							continue;
+					} else {
+						if (fa.accountedAmount() != null && !fa.accountedAmount().setScale(fa.rounding(), RoundingMode.HALF_UP).equals(mfa.getAmtAcctCr().setScale(fa.rounding(), RoundingMode.HALF_UP)))
+							continue;
+						if (fa.sourceAmount() != null && !fa.sourceAmount().setScale(fa.rounding(), RoundingMode.HALF_UP).equals(mfa.getAmtSourceCr().setScale(fa.rounding(), RoundingMode.HALF_UP)))
+							continue;
+					}
+					assertEquals(fa.qty().setScale(fa.rounding(), RoundingMode.HALF_UP), mfa.getQty().setScale(fa.rounding(), RoundingMode.HALF_UP), "Unexpected Qty for " + fa);
+					found.add(fa);
+				}
+			}			
+		});
+		
+		//assert amount mismatch
+		expectedList.forEach(fa -> {
+			if (!found.contains(fa)) {
+				for(MFactAcct mfa : factAccts) {
+					if (matches.contains(mfa))
+						continue;
+					if (fa.account().getAccount().get_ID() != mfa.getAccount_ID())
+						continue;
+					if (fa.lineId() > 0 && fa.lineId() != mfa.getLine_ID())
+						continue;
+					if (fa.debit()) {
+						if (fa.accountedAmount() != null && fa.accountedAmount().signum() == mfa.getAmtAcctDr().signum())
+							assertEquals(fa.accountedAmount().setScale(fa.rounding(), RoundingMode.HALF_UP), mfa.getAmtAcctDr().setScale(fa.rounding(), RoundingMode.HALF_UP), "Unexpected Accounted Dr amount for " + fa);
+						else if (fa.accountedAmount() != null)
+							continue;
+						if (fa.sourceAmount() != null && fa.sourceAmount().signum() == mfa.getAmtSourceDr().signum())
+							assertEquals(fa.accountedAmount().setScale(fa.rounding(), RoundingMode.HALF_UP), mfa.getAmtSourceDr().setScale(fa.rounding(), RoundingMode.HALF_UP), "Unexpected Source Dr amount for " + fa);
+						else if (fa.sourceAmount() != null)
+							continue;
+					} else {
+						if (fa.accountedAmount() != null && fa.accountedAmount().signum() == mfa.getAmtAcctCr().signum())
+							assertEquals(fa.accountedAmount().setScale(fa.rounding(), RoundingMode.HALF_UP), mfa.getAmtAcctCr().setScale(fa.rounding(), RoundingMode.HALF_UP), "Unexpected Accounted Cr amount for " + fa);
+						else if (fa.accountedAmount() != null)
+							continue;
+						if (fa.sourceAmount() != null && fa.sourceAmount().signum() == mfa.getAmtSourceCr().signum())
+							assertEquals(fa.accountedAmount().setScale(fa.rounding(), RoundingMode.HALF_UP), mfa.getAmtSourceCr().setScale(fa.rounding(), RoundingMode.HALF_UP), "Unexpected Source Cr amount for " + fa);
+						else if (fa.sourceAmount() != null)
+							continue;
+					}
+					if (fa.qty() != null && mfa.getQty() != null)
+						assertEquals(fa.qty().setScale(fa.rounding(), RoundingMode.HALF_UP), mfa.getQty().setScale(fa.rounding(), RoundingMode.HALF_UP), "Unexpected Qty for " + fa);
+					found.add(fa);
+				}
+			}
+		});
+		
+		//assert not found
+		for(FactAcct factAcct : expectedList) {
+			assertTrue(found.contains(factAcct), "No fact acct record found for " + factAcct);
+		}
+	}
 }

org.idempiere.test/src/org/idempiere/test/FactAcct.java

@@ -0,0 +1,113 @@
+/***********************************************************************
+ * This file is part of iDempiere ERP Open Source                      *
+ * http://www.idempiere.org                                            *
+ *                                                                     *
+ * Copyright (C) Contributors                                          *
+ *                                                                     *
+ * This program is free software; you can redistribute it and/or       *
+ * modify it under the terms of the GNU General Public License         *
+ * as published by the Free Software Foundation; either version 2      *
+ * 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 General Public License for more details.                        *
+ *                                                                     *
+ * You should have received a copy of the GNU General Public License   *
+ * along with this program; if not, write to the Free Software         *
+ * Foundation, Inc., 51 Franklin Street, Fifth Floor, Boston,          *
+ * MA 02110-1301, USA.                                                 *
+ **********************************************************************/
+package org.idempiere.test;
+
+import java.math.BigDecimal;
+import java.math.RoundingMode;
+
+import org.compiere.model.MAccount;
+
+/**
+ * @param account
+ * @param accountedAmount
+ * @param sourceAmount
+ * @param rounding
+ * @param debit
+ * @param lineId
+ * @param qty
+ */
+public record FactAcct(MAccount account, BigDecimal accountedAmount, BigDecimal sourceAmount, int rounding, boolean debit, int lineId, BigDecimal qty) {
+	/**
+	 * @param account
+	 * @param accountedAmount
+	 * @param sourceAmount
+	 * @param rounding
+	 * @param debit
+	 * @param lineId
+	 */
+	public FactAcct(MAccount account, BigDecimal accountedAmount, BigDecimal sourceAmount, int rounding, boolean debit, int lineId) {
+		this(account, accountedAmount, sourceAmount, rounding, debit, lineId, (BigDecimal)null);
+	}
+	
+	/**
+	 * @param account
+	 * @param accountedAmount
+	 * @param sourceAmount
+	 * @param rounding
+	 * @param debit
+	 * @param qty
+	 */
+	public FactAcct(MAccount account, BigDecimal accountedAmount, BigDecimal sourceAmount, int rounding, boolean debit, BigDecimal qty) {
+		this(account, accountedAmount, sourceAmount, rounding, debit, 0, qty);
+	}
+	
+	/**
+	 * @param account
+	 * @param accountedAmount
+	 * @param rounding
+	 * @param debit
+	 * @param qty
+	 */
+	public FactAcct(MAccount account, BigDecimal accountedAmount, int rounding, boolean debit, BigDecimal qty) {
+		this(account, accountedAmount, null, rounding, debit, 0, qty);
+	}
+	
+	/**
+	 * @param account
+	 * @param accountedAmount
+	 * @param rounding
+	 * @param debit
+	 */
+	public FactAcct(MAccount account, BigDecimal accountedAmount, int rounding, boolean debit) {
+		this(account, accountedAmount, null, rounding, debit, 0);
+	}
+	
+	/**
+	 * @param account
+	 * @param accountedAmount
+	 * @param sourceAmount
+	 * @param rounding
+	 * @param debit
+	 */
+	public FactAcct(MAccount account, BigDecimal accountedAmount, BigDecimal sourceAmount, int rounding, boolean debit) {
+		this(account, accountedAmount, sourceAmount, rounding, debit, 0);
+	}
+	
+	@Override
+	public String toString() {
+		StringBuilder builder = new StringBuilder("Account=").append(account.getAccount_ID()).append(" | ")
+				.append(account.getAccount());
+		builder.append(", ").append(debit ? "Dr" : "Cr").append("[");
+		if (accountedAmount != null)
+			builder.append("Accounted=").append(accountedAmount.setScale(rounding, RoundingMode.HALF_UP).toPlainString());
+		if (sourceAmount != null) {
+			if (accountedAmount != null) builder.append(", ");
+			builder.append("Source=").append(sourceAmount.setScale(rounding, RoundingMode.HALF_UP).toPlainString());
+		}
+		builder.append("]");
+		if (lineId > 0)
+			builder.append(", LineId=").append(lineId);
+		if (qty != null)
+			builder.append(", Qty=").append(qty.setScale(rounding, RoundingMode.HALF_UP).toPlainString());
+		return builder.toString();
+	}		
+}

org.idempiere.test/src/org/idempiere/test/base/InOutTest.java

@@ -31,6 +31,7 @@ import static org.junit.jupiter.api.Assertions.assertTrue;
 import java.math.BigDecimal;
 import java.math.RoundingMode;
 import java.sql.Timestamp;
+import java.util.Arrays;
 import java.util.List;
 
 import org.compiere.acct.Doc;
@@ -70,6 +71,7 @@ import org.compiere.wf.MWorkflow;
 import org.idempiere.test.AbstractTestCase;
 import org.idempiere.test.ConversionRateHelper;
 import org.idempiere.test.DictionaryIDs;
+import org.idempiere.test.FactAcct;
 import org.junit.jupiter.api.Test;
 import org.junit.jupiter.api.parallel.ResourceLock;
 
@@ -146,23 +148,14 @@ public class InOutTest extends AbstractTestCase {
 				doc.setC_BPartner_ID(receipt.getC_BPartner_ID());
 				MAccount acctNIR = doc.getAccount(Doc.ACCTTYPE_NotInvoicedReceipts, as);
 				
-				String whereClause = MFactAcct.COLUMNNAME_AD_Table_ID + "=" + MInOut.Table_ID 
-						+ " AND " + MFactAcct.COLUMNNAME_Record_ID + "=" + receipt.get_ID()
-						+ " AND " + MFactAcct.COLUMNNAME_C_AcctSchema_ID + "=" + as.getC_AcctSchema_ID();
-				int[] ids = MFactAcct.getAllIDs(MFactAcct.Table_Name, whereClause, getTrxName());
-				for (int id : ids) {
-					MFactAcct fa = new MFactAcct(Env.getCtx(), id, getTrxName());
-					if (acctNIR.getAccount_ID() == fa.getAccount_ID()) {
-						if (receiptLine.get_ID() == fa.getLine_ID()) {
 				BigDecimal acctSource = orderLine.getPriceActual().multiply(receiptLine.getMovementQty())
 						.setScale(as.getC_Currency().getStdPrecision(), RoundingMode.HALF_UP);
 				BigDecimal acctAmount = acctSource.multiply(rate)
 						.setScale(as.getC_Currency().getStdPrecision(), RoundingMode.HALF_UP);
-							assertTrue(fa.getAmtSourceCr().compareTo(acctSource) == 0, fa.getAmtSourceCr().toPlainString() + " != " + acctSource.toPlainString());
+				Query query = MFactAcct.createRecordIdQuery(MInOut.Table_ID, receipt.get_ID(), as.getC_AcctSchema_ID(), getTrxName());
-							assertTrue(fa.getAmtAcctCr().compareTo(acctAmount) == 0, fa.getAmtAcctCr().toPlainString() + " != " + acctAmount.toPlainString());							
+				List<MFactAcct> factAccts = query.list();
-						}
+				List<FactAcct> expected = Arrays.asList(new FactAcct(acctNIR, acctAmount, acctSource, as.getC_Currency().getStdPrecision(), false, receiptLine.get_ID()));
-					}
+				assertFactAcctEntries(factAccts, expected);
-				}
 			}
 			
 			order = createPurchaseOrder(bpartner, currentDate, priceList.getM_PriceList_ID(), Spot_ConversionType_ID);
@@ -185,23 +178,14 @@ public class InOutTest extends AbstractTestCase {
 				doc.setC_BPartner_ID(receipt.getC_BPartner_ID());
 				MAccount acctNIR = doc.getAccount(Doc.ACCTTYPE_NotInvoicedReceipts, as);
 				
-				String whereClause = MFactAcct.COLUMNNAME_AD_Table_ID + "=" + MInOut.Table_ID 
-						+ " AND " + MFactAcct.COLUMNNAME_Record_ID + "=" + receipt.get_ID()
-						+ " AND " + MFactAcct.COLUMNNAME_C_AcctSchema_ID + "=" + as.getC_AcctSchema_ID();
-				int[] ids = MFactAcct.getAllIDs(MFactAcct.Table_Name, whereClause, getTrxName());
-				for (int id : ids) {
-					MFactAcct fa = new MFactAcct(Env.getCtx(), id, getTrxName());
-					if (acctNIR.getAccount_ID() == fa.getAccount_ID()) {
-						if (receiptLine.get_ID() == fa.getLine_ID()) {							
 				BigDecimal acctSource = orderLine.getPriceActual().multiply(receiptLine.getMovementQty())
 									.setScale(as.getC_Currency().getStdPrecision(), RoundingMode.HALF_UP);
 				BigDecimal acctAmount = acctSource.multiply(rate)
 						.setScale(as.getC_Currency().getStdPrecision(), RoundingMode.HALF_UP);
-							assertTrue(fa.getAmtSourceCr().compareTo(acctSource) == 0, fa.getAmtSourceCr().toPlainString() + " != " + acctSource.toPlainString());
+				Query query = MFactAcct.createRecordIdQuery(MInOut.Table_ID, receipt.get_ID(), as.getC_AcctSchema_ID(), getTrxName());
-							assertTrue(fa.getAmtAcctCr().compareTo(acctAmount) == 0, fa.getAmtAcctCr().toPlainString() + " != " + acctAmount.toPlainString());							
+				List<MFactAcct> factAccts = query.list();
-						}
+				List<FactAcct> expected = Arrays.asList(new FactAcct(acctNIR, acctAmount, acctSource, as.getC_Currency().getStdPrecision(), false, receiptLine.get_ID()));
-					}
+				assertFactAcctEntries(factAccts, expected);
-				}
 			}
 		} finally {
 			rollback();
@@ -276,20 +260,14 @@ public class InOutTest extends AbstractTestCase {
 				doc.setC_BPartner_ID(receipt.getC_BPartner_ID());
 				MAccount acctNIR = doc.getAccount(Doc.ACCTTYPE_NotInvoicedReceipts, as);
 				
-				Query query = MFactAcct.createRecordIdQuery(MInOut.Table_ID, receipt.get_ID(), as.getC_AcctSchema_ID(), getTrxName());
-				List<MFactAcct> fas = query.list();
-				for (MFactAcct fa : fas) {
-					if (acctNIR.getAccount_ID() == fa.getAccount_ID()) {
-						if (receiptLine.get_ID() == fa.getLine_ID()) {
 				BigDecimal acctSource = orderLine.getPriceActual().multiply(receiptLine.getMovementQty())
 						.setScale(as.getC_Currency().getStdPrecision(), RoundingMode.HALF_UP);
 				BigDecimal acctAmount = acctSource.multiply(rate)
 						.setScale(as.getC_Currency().getStdPrecision(), RoundingMode.HALF_UP);
-							assertTrue(fa.getAmtSourceCr().compareTo(acctSource) == 0, fa.getAmtSourceCr().toPlainString() + " != " + acctSource.toPlainString());
+				Query query = MFactAcct.createRecordIdQuery(MInOut.Table_ID, receipt.get_ID(), as.getC_AcctSchema_ID(), getTrxName());
-							assertTrue(fa.getAmtAcctCr().compareTo(acctAmount) == 0, fa.getAmtAcctCr().toPlainString() + " != " + acctAmount.toPlainString());							
+				List<MFactAcct> fas = query.list();
-						}
+				List<FactAcct> expected = Arrays.asList(new FactAcct(acctNIR, acctAmount, acctSource, 2, false, receiptLine.get_ID()));
-					}
+				assertFactAcctEntries(fas, expected);
-				}
 			}
 			
 			MRMA rma = new MRMA(Env.getCtx(), 0, getTrxName());
@@ -343,19 +321,14 @@ public class InOutTest extends AbstractTestCase {
 				doc.setC_BPartner_ID(delivery.getC_BPartner_ID());
 				MAccount acctNIR = doc.getAccount(Doc.ACCTTYPE_NotInvoicedReceipts, as);
 				
-				Query query = MFactAcct.createRecordIdQuery(MInOut.Table_ID, delivery.get_ID(), as.getC_AcctSchema_ID(), getTrxName());
-				List<MFactAcct> fas = query.list();
-				for (MFactAcct fa : fas) {
-					if (acctNIR.getAccount_ID() == fa.getAccount_ID()) {
-						if (deliveryLine.get_ID() == fa.getLine_ID()) {
 				BigDecimal acctSource = orderLine.getPriceActual().multiply(deliveryLine.getMovementQty())
 						.setScale(as.getC_Currency().getStdPrecision(), RoundingMode.HALF_UP);
 				BigDecimal acctAmount = acctSource.multiply(rate)
 						.setScale(as.getC_Currency().getStdPrecision(), RoundingMode.HALF_UP);
-							assertTrue(fa.getAmtAcctDr().compareTo(acctAmount) == 0, fa.getAmtAcctDr().toPlainString() + " != " + acctAmount.toPlainString());							
+				Query query = MFactAcct.createRecordIdQuery(MInOut.Table_ID, delivery.get_ID(), as.getC_AcctSchema_ID(), getTrxName());
-						}
+				List<MFactAcct> fas = query.list();
-					}
+				List<FactAcct> expected = Arrays.asList(new FactAcct(acctNIR, acctAmount, null, 2, true, deliveryLine.get_ID()));
-				}
+				assertFactAcctEntries(fas, expected);
 			}
 		} finally {
 			rollback();

org.idempiere.test/src/org/idempiere/test/base/MatchInv2ndAcctSchemaTest.java

@@ -34,6 +34,7 @@ import java.sql.Timestamp;
 import java.util.ArrayList;
 import java.util.Calendar;
 import java.util.HashMap;
+import java.util.List;
 
 import org.compiere.acct.Doc;
 import org.compiere.acct.DocManager;
@@ -59,6 +60,7 @@ import org.compiere.model.MProductPrice;
 import org.compiere.model.MWarehouse;
 import org.compiere.model.PO;
 import org.compiere.model.ProductCost;
+import org.compiere.model.Query;
 import org.compiere.process.DocAction;
 import org.compiere.process.DocumentEngine;
 import org.compiere.process.ProcessInfo;
@@ -1840,12 +1842,9 @@ public class MatchInv2ndAcctSchemaTest extends AbstractTestCase {
 				
 				BigDecimal totalNIRAmtAcct = Env.ZERO;
 				BigDecimal totalInvClrAmtAcct = Env.ZERO;
-				String whereClause = MFactAcct.COLUMNNAME_AD_Table_ID + "=" + MMatchInv.Table_ID 
+				Query query = MFactAcct.createRecordIdQuery(MMatchInv.Table_ID, mi.get_ID(), as.getC_AcctSchema_ID(), getTrxName());
-						+ " AND " + MFactAcct.COLUMNNAME_Record_ID + "=" + mi.get_ID()
+				List<MFactAcct> factAccts = query.list();
-						+ " AND " + MFactAcct.COLUMNNAME_C_AcctSchema_ID + "=" + as.getC_AcctSchema_ID();
+				for (MFactAcct fa : factAccts) {
-				int[] ids = MFactAcct.getAllIDs(MFactAcct.Table_Name, whereClause, getTrxName());
-				for (int id : ids) {
-					MFactAcct fa = new MFactAcct(Env.getCtx(), id, getTrxName());
 					if (acctNIR.getAccount_ID() == fa.getAccount_ID())
 						totalNIRAmtAcct = totalNIRAmtAcct.add(fa.getAmtAcctDr()).subtract(fa.getAmtAcctCr());
 					else if (acctInvClr.getAccount_ID() == fa.getAccount_ID())

org.idempiere.test/src/org/idempiere/test/base/MatchInvTest.java

@@ -31,6 +31,8 @@ import static org.junit.jupiter.api.Assertions.assertTrue;
 import java.math.BigDecimal;
 import java.math.RoundingMode;
 import java.sql.Timestamp;
+import java.util.Arrays;
+import java.util.List;
 
 import org.compiere.acct.Doc;
 import org.compiere.acct.DocManager;
@@ -63,9 +65,11 @@ import org.compiere.process.DocAction;
 import org.compiere.process.DocumentEngine;
 import org.compiere.process.ProcessInfo;
 import org.compiere.util.Env;
+import org.compiere.util.TimeUtil;
 import org.compiere.wf.MWorkflow;
 import org.idempiere.test.AbstractTestCase;
 import org.idempiere.test.DictionaryIDs;
+import org.idempiere.test.FactAcct;
 import org.junit.jupiter.api.Test;
 
 /**
@@ -223,17 +227,10 @@ public class MatchInvTest extends AbstractTestCase {
 			ProductCost pc = new ProductCost (Env.getCtx(), mi.getM_Product_ID(), mi.getM_AttributeSetInstance_ID(), getTrxName());
 			MAccount acctInvClr = pc.getAccount(ProductCost.ACCTTYPE_P_InventoryClearing, as);
 
-			String whereClause = MFactAcct.COLUMNNAME_AD_Table_ID + "=" + MMatchInv.Table_ID 
+			Query query = MFactAcct.createRecordIdQuery(MMatchInv.Table_ID, mi.get_ID(), as.getC_AcctSchema_ID(), getTrxName());
-					+ " AND " + MFactAcct.COLUMNNAME_Record_ID + "=" + mi.get_ID()
+			List<MFactAcct> factAccts = query.list();
-					+ " AND " + MFactAcct.COLUMNNAME_C_AcctSchema_ID + "=" + as.getC_AcctSchema_ID();
+			List<FactAcct> expected = Arrays.asList(new FactAcct(acctNIR, credMatchAmt, 2, false), new FactAcct(acctInvClr, credMatchAmt, 2, true));
-			int[] ids = MFactAcct.getAllIDs(MFactAcct.Table_Name, whereClause, getTrxName());
+			assertFactAcctEntries(factAccts, expected);
-			for (int id : ids) {
-				MFactAcct fa = new MFactAcct(Env.getCtx(), id, getTrxName());
-				if (fa.getAccount_ID() == acctNIR.getAccount_ID())
-					assertEquals(fa.getAmtAcctCr().setScale(2, RoundingMode.HALF_UP), credMatchAmt.setScale(2, RoundingMode.HALF_UP), "MatchInv incorrect amount posted "+fa.getAmtAcctCr().toPlainString());
-				else if (fa.getAccount_ID() == acctInvClr.getAccount_ID())
-					assertEquals(fa.getAmtAcctDr().setScale(2, RoundingMode.HALF_UP), credMatchAmt.setScale(2, RoundingMode.HALF_UP), "MatchInv incorrect amount posted "+fa.getAmtAcctDr().toPlainString());
-			}
 		}
 		
 		rollback();
@@ -334,17 +331,10 @@ public class MatchInvTest extends AbstractTestCase {
 			ProductCost pc = new ProductCost (Env.getCtx(), mi.getM_Product_ID(), mi.getM_AttributeSetInstance_ID(), getTrxName());
 			MAccount acctInvClr = pc.getAccount(ProductCost.ACCTTYPE_P_InventoryClearing, as);
 
-			String whereClause = MFactAcct.COLUMNNAME_AD_Table_ID + "=" + MMatchInv.Table_ID 
+			Query query = MFactAcct.createRecordIdQuery(MMatchInv.Table_ID, mi.get_ID(), as.getC_AcctSchema_ID(), getTrxName());
-					+ " AND " + MFactAcct.COLUMNNAME_Record_ID + "=" + mi.get_ID()
+			List<MFactAcct> factAccts = query.list();
-					+ " AND " + MFactAcct.COLUMNNAME_C_AcctSchema_ID + "=" + as.getC_AcctSchema_ID();
+			List<FactAcct> expected = Arrays.asList(new FactAcct(acctNIR, invMatchAmt, 2, true), new FactAcct(acctInvClr, invMatchAmt, 2, false));
-			int[] ids = MFactAcct.getAllIDs(MFactAcct.Table_Name, whereClause, getTrxName());
+			assertFactAcctEntries(factAccts, expected);
-			for (int id : ids) {
-				MFactAcct fa = new MFactAcct(Env.getCtx(), id, getTrxName());
-				if (fa.getAccount_ID() == acctNIR.getAccount_ID())
-					assertEquals(fa.getAmtAcctDr().setScale(2, RoundingMode.HALF_UP), invMatchAmt.setScale(2, RoundingMode.HALF_UP), "MatchInv incorrect amount posted "+fa.getAmtAcctCr().toPlainString());
-				else if (fa.getAccount_ID() == acctInvClr.getAccount_ID())
-					assertEquals(fa.getAmtAcctCr().setScale(2, RoundingMode.HALF_UP), invMatchAmt.setScale(2, RoundingMode.HALF_UP), "MatchInv incorrect amount posted "+fa.getAmtAcctCr().toPlainString());
-			}
 		}
 		
 		rollback();
@@ -452,21 +442,11 @@ public class MatchInvTest extends AbstractTestCase {
 			ProductCost pc = new ProductCost (Env.getCtx(), mi.getM_Product_ID(), mi.getM_AttributeSetInstance_ID(), getTrxName());
 			MAccount acctInvClr = pc.getAccount(ProductCost.ACCTTYPE_P_InventoryClearing, as);
 
-			String whereClause = MFactAcct.COLUMNNAME_AD_Table_ID + "=" + MMatchInv.Table_ID 
+			Query query = MFactAcct.createRecordIdQuery(MMatchInv.Table_ID, mi.get_ID(), as.getC_AcctSchema_ID(), getTrxName());
-					+ " AND " + MFactAcct.COLUMNNAME_Record_ID + "=" + mi.get_ID()
+			List<MFactAcct> factAccts = query.list();
-					+ " AND " + MFactAcct.COLUMNNAME_C_AcctSchema_ID + "=" + as.getC_AcctSchema_ID();
+			List<FactAcct> expected = Arrays.asList(new FactAcct(acctInvClr, invMatchAmt, 2, false, mi.getQty().negate()), 
-			int[] ids = MFactAcct.getAllIDs(MFactAcct.Table_Name, whereClause, getTrxName());
+					new FactAcct(acctNIR, invMatchAmt, 2, true, mi.getQty()));
-			for (int id : ids) {
+			assertFactAcctEntries(factAccts, expected);
-				MFactAcct fa = new MFactAcct(Env.getCtx(), id, getTrxName());
-				if (fa.getAccount_ID() == acctNIR.getAccount_ID()) {
-					assertEquals(fa.getAmtAcctDr().setScale(2, RoundingMode.HALF_UP), invMatchAmt.setScale(2, RoundingMode.HALF_UP), "MatchInv incorrect amount posted "+fa.getAmtAcctDr().toPlainString());
-					assertEquals(mi.getQty(), fa.getQty(), "Accounting fact quantity incorrect");
-				}
-				else if (fa.getAccount_ID() == acctInvClr.getAccount_ID()) {
-					assertEquals(fa.getAmtAcctCr().setScale(2, RoundingMode.HALF_UP), invMatchAmt.setScale(2, RoundingMode.HALF_UP), "MatchInv incorrect amount posted "+fa.getAmtAcctCr().toPlainString());
-					assertEquals(mi.getQty().negate().setScale(2, RoundingMode.HALF_UP), fa.getQty().setScale(2, RoundingMode.HALF_UP), "Accounting fact quantity incorrect");
-				}
-			}
 		}
 		
 		MInvoice creditMemo = new MInvoice(Env.getCtx(), 0, getTrxName());
@@ -513,26 +493,11 @@ public class MatchInvTest extends AbstractTestCase {
 			ProductCost pc = new ProductCost (Env.getCtx(), mi.getM_Product_ID(), mi.getM_AttributeSetInstance_ID(), getTrxName());
 			MAccount acctInvClr = pc.getAccount(ProductCost.ACCTTYPE_P_InventoryClearing, as);
 
-			BigDecimal amtAcctDrInvClr = BigDecimal.ZERO;
+			Query query = MFactAcct.createRecordIdQuery(MMatchInv.Table_ID, mi.get_ID(), as.getC_AcctSchema_ID(), getTrxName());
-			BigDecimal amtAcctCrInvClr = BigDecimal.ZERO;
+			List<MFactAcct> factAccts = query.list();
-			String whereClause = MFactAcct.COLUMNNAME_AD_Table_ID + "=" + MMatchInv.Table_ID 
+			List<FactAcct> expected = Arrays.asList(new FactAcct(acctInvClr, credMatchAmt, 2, false, mi.getQty()),
-					+ " AND " + MFactAcct.COLUMNNAME_Record_ID + "=" + mi.get_ID()
+					new FactAcct(acctInvClr, credMatchAmt, 2, true, mi.getQty().negate()));
-					+ " AND " + MFactAcct.COLUMNNAME_C_AcctSchema_ID + "=" + as.getC_AcctSchema_ID();
+			assertFactAcctEntries(factAccts, expected);
-			int[] ids = MFactAcct.getAllIDs(MFactAcct.Table_Name, whereClause, getTrxName());
-			for (int id : ids) {
-				MFactAcct fa = new MFactAcct(Env.getCtx(), id, getTrxName());
-				if (fa.getAccount_ID() == acctInvClr.getAccount_ID() && fa.getQty().compareTo(BigDecimal.ZERO) < 0) {
-					assertEquals(fa.getAmtAcctCr().setScale(2, RoundingMode.HALF_UP), credMatchAmt.setScale(2, RoundingMode.HALF_UP), "MatchInv incorrect amount posted "+fa.getAmtAcctCr().toPlainString());
-					amtAcctCrInvClr = amtAcctCrInvClr.add(fa.getAmtAcctCr());
-					assertEquals(mi.getQty(), fa.getQty(), "Accounting fact quantity incorrect");
-				}
-				else if (fa.getAccount_ID() == acctInvClr.getAccount_ID() && fa.getQty().compareTo(BigDecimal.ZERO) > 0) {
-					assertEquals(fa.getAmtAcctDr().setScale(2, RoundingMode.HALF_UP), credMatchAmt.setScale(2, RoundingMode.HALF_UP), "MatchInv incorrect amount posted "+fa.getAmtAcctDr().toPlainString());
-					amtAcctDrInvClr = amtAcctDrInvClr.add(fa.getAmtAcctDr());
-					assertEquals(mi.getQty().negate(), fa.getQty(), "Accounting fact quantity incorrect");
-				}
-			}			
-			assertTrue(amtAcctDrInvClr.compareTo(amtAcctCrInvClr) == 0);
 		}
 		
 		rollback();
@@ -679,25 +644,14 @@ public class MatchInvTest extends AbstractTestCase {
 				ProductCost pc = new ProductCost (Env.getCtx(), mi.getM_Product_ID(), mi.getM_AttributeSetInstance_ID(), getTrxName());
 				MAccount acctInvClr = pc.getAccount(ProductCost.ACCTTYPE_P_InventoryClearing, as);
 	
-				String whereClause = MFactAcct.COLUMNNAME_AD_Table_ID + "=" + MMatchInv.Table_ID 
+				Query query = MFactAcct.createRecordIdQuery(MMatchInv.Table_ID, mi.get_ID(), as.getC_AcctSchema_ID(), getTrxName());
-						+ " AND " + MFactAcct.COLUMNNAME_Record_ID + "=" + mi.get_ID()
+				List<MFactAcct> factAccts = query.list();
-						+ " AND " + MFactAcct.COLUMNNAME_C_AcctSchema_ID + "=" + as.getC_AcctSchema_ID();
+				List<FactAcct> expected = Arrays.asList(new FactAcct(acctNIR, acctAmount, acctSource, 2, true), 
-				int[] ids = MFactAcct.getAllIDs(MFactAcct.Table_Name, whereClause, getTrxName());
+						new FactAcct(acctInvClr, acctAmount, acctSource, 2, false));
-				for (int id : ids) {
+				assertFactAcctEntries(factAccts, expected);
-					MFactAcct fa = new MFactAcct(Env.getCtx(), id, getTrxName());
+				assertTrue(acctAmount.compareTo(Env.ZERO) >= 0);
-					if (fa.getAccount_ID() == acctNIR.getAccount_ID()) {
+				for (MFactAcct fa : factAccts) {
-						assertTrue(fa.getAmtAcctDr().compareTo(Env.ZERO) >= 0);
-						assertEquals(acctAmount, fa.getAmtAcctDr(), fa.getAmtAcctDr().toPlainString() + " != " + acctAmount.toPlainString());
-						// verify source amt and currency
 					assertTrue(fa.getC_Currency_ID() == japaneseYen.getC_Currency_ID());
-						assertEquals(acctSource, fa.getAmtSourceDr(), fa.getAmtSourceDr().toPlainString() + " != " + acctSource.toPlainString());
-					} else if (fa.getAccount_ID() == acctInvClr.getAccount_ID()) {
-						assertTrue(fa.getAmtAcctCr().compareTo(Env.ZERO) >= 0);
-						assertEquals(acctAmount, fa.getAmtAcctCr(), fa.getAmtAcctCr().toPlainString() + " != " + acctAmount.toPlainString());
-						// verify source amt and currency
-						assertTrue(fa.getC_Currency_ID() == japaneseYen.getC_Currency_ID());
-						assertEquals(acctSource, fa.getAmtSourceCr(), fa.getAmtSourceCr().toPlainString() + " != " + acctSource.toPlainString());
-					}
 				}
 			}
 		} finally {
@@ -1042,27 +996,206 @@ public class MatchInvTest extends AbstractTestCase {
 			
 			ProductCost pc = new ProductCost (Env.getCtx(), mi.getM_Product_ID(), mi.getM_AttributeSetInstance_ID(), getTrxName());
 			MAccount acctInvClr = pc.getAccount(ProductCost.ACCTTYPE_P_InventoryClearing, as);
-			String whereClause = MFactAcct.COLUMNNAME_AD_Table_ID + "=" + MMatchInv.Table_ID
+			Query query = MFactAcct.createRecordIdQuery(MMatchInv.Table_ID, mi.get_ID(), as.getC_AcctSchema_ID(), getTrxName());
-					+ " AND " + MFactAcct.COLUMNNAME_Record_ID + "=" + mi.get_ID()
+			List<MFactAcct> factAccts = query.list();
-					+ " AND " + MFactAcct.COLUMNNAME_C_AcctSchema_ID + "=" + as.getC_AcctSchema_ID();
+			List<FactAcct> expected = Arrays.asList(new FactAcct(acctNIR, invMatchAmt, 2, !mi.isReversal(), mi.getQty()),
-			int[] ids = MFactAcct.getAllIDs(MFactAcct.Table_Name, whereClause, getTrxName());
+					new FactAcct(acctInvClr, invMatchAmt, 2, mi.isReversal(), mi.getQty().negate()));
-			for (int id : ids) {
+			assertFactAcctEntries(factAccts, expected);
-				MFactAcct fa = new MFactAcct(Env.getCtx(), id, getTrxName());
-				if (fa.getAccount_ID() == acctNIR.getAccount_ID()) {
-					if (mi.isReversal())
-						assertEquals(fa.getAmtAcctCr().setScale(2, RoundingMode.HALF_UP), invMatchAmt.setScale(2, RoundingMode.HALF_UP), "MatchInv incorrect amount posted ");
-					else
-						assertEquals(fa.getAmtAcctDr().setScale(2, RoundingMode.HALF_UP), invMatchAmt.setScale(2, RoundingMode.HALF_UP), "MatchInv incorrect amount posted ");
-					assertEquals(mi.getQty(), fa.getQty(), "Accounting fact quantity incorrect");
-				}
-				else if (fa.getAccount_ID() == acctInvClr.getAccount_ID()) {
-					if (mi.isReversal())
-						assertEquals(fa.getAmtAcctDr().setScale(2, RoundingMode.HALF_UP), invMatchAmt.setScale(2, RoundingMode.HALF_UP), "MatchInv incorrect amount posted ");
-					else
-						assertEquals(fa.getAmtAcctCr().setScale(2, RoundingMode.HALF_UP), invMatchAmt.setScale(2, RoundingMode.HALF_UP), "MatchInv incorrect amount posted ");
-					assertEquals(mi.getQty().negate(), fa.getQty(), "Accounting fact quantity incorrect");
 		}
 	}
+	
+	@Test
+	public void testReversalPostingWithZeroOnHand() {
+		MBPartner bpartner = MBPartner.get(Env.getCtx(), DictionaryIDs.C_BPartner.TREE_FARM.id); // Tree Farm Inc.
+		
+		MProduct product = null;
+		MClient client = MClient.get(Env.getCtx());
+		MAcctSchema as = client.getAcctSchema();
+		Timestamp today = TimeUtil.getDay(null);
+		try {			
+			product = new MProduct(Env.getCtx(), 0, null);
+			product.setM_Product_Category_ID(DictionaryIDs.M_Product_Category.STANDARD.id);
+			product.setName("testReversalPostingWithZeroOnHand");
+			product.setProductType(MProduct.PRODUCTTYPE_Item);
+			product.setIsStocked(true);
+			product.setIsSold(true);
+			product.setIsPurchased(true);
+			product.setC_UOM_ID(DictionaryIDs.C_UOM.EACH.id);
+			product.setC_TaxCategory_ID(DictionaryIDs.C_TaxCategory.STANDARD.id);
+			product.saveEx();
+			
+			MPriceListVersion plv = MPriceList.get(DictionaryIDs.M_PriceList.PURCHASE.id).getPriceListVersion(null);
+			MProductPrice pp = new MProductPrice(Env.getCtx(), 0, getTrxName());
+			pp.setM_PriceList_Version_ID(plv.getM_PriceList_Version_ID());
+			pp.setM_Product_ID(product.get_ID());
+			BigDecimal orderPrice = new BigDecimal("2.00");
+			pp.setPriceStd(orderPrice);
+			pp.setPriceList(orderPrice);
+			pp.saveEx();
+			
+			int purchaseId = DictionaryIDs.M_PriceList.PURCHASE.id; // Purchase Price List			
+			MOrder order = new MOrder(Env.getCtx(), 0, getTrxName());
+			order.setBPartner(bpartner);
+			order.setIsSOTrx(false);
+			order.setC_DocTypeTarget_ID();
+			order.setM_PriceList_ID(purchaseId);
+			order.setDocStatus(DocAction.STATUS_Drafted);
+			order.setDocAction(DocAction.ACTION_Complete);
+			order.saveEx();
+			
+			MOrderLine orderLine = new MOrderLine(order);
+			orderLine.setLine(10);
+			orderLine.setProduct(product);
+			orderLine.setQty(BigDecimal.TEN);
+			orderLine.saveEx();
+			
+			ProcessInfo info = MWorkflow.runDocumentActionWorkflow(order, DocAction.ACTION_Complete);
+			order.load(getTrxName());
+			assertFalse(info.isError(), info.getSummary());
+			assertEquals(DocAction.STATUS_Completed, order.getDocStatus());
+			
+			MInOut receipt = new MInOut(order, DictionaryIDs.C_DocType.MM_RECEIPT.id, order.getDateOrdered()); // MM Receipt
+			receipt.saveEx();
+			
+			MInOutLine receiptLine = new MInOutLine(receipt);
+			receiptLine.setC_OrderLine_ID(orderLine.get_ID());
+			receiptLine.setLine(10);
+			receiptLine.setProduct(product);
+			receiptLine.setQty(orderLine.getQtyOrdered());			
+			MWarehouse wh = MWarehouse.get(Env.getCtx(), receipt.getM_Warehouse_ID());
+			int M_Locator_ID = wh.getDefaultLocator().getM_Locator_ID();
+			receiptLine.setM_Locator_ID(M_Locator_ID);
+			receiptLine.saveEx();
+			
+			info = MWorkflow.runDocumentActionWorkflow(receipt, DocAction.ACTION_Complete);
+			receipt.load(getTrxName());
+			assertFalse(info.isError(), info.getSummary());
+			assertEquals(DocAction.STATUS_Completed, receipt.getDocStatus());
+			
+			if (!receipt.isPosted()) {
+				String error = DocumentEngine.postImmediate(Env.getCtx(), receipt.getAD_Client_ID(), MInOut.Table_ID, receipt.get_ID(), false, getTrxName());
+				assertTrue(error == null);
+			}
+			receipt.load(getTrxName());
+			assertTrue(receipt.isPosted());
+			
+			//customer shipment
+			MOrder salesOrder = new MOrder(Env.getCtx(), 0, getTrxName());
+			salesOrder.setBPartner(MBPartner.get(Env.getCtx(), DictionaryIDs.C_BPartner.JOE_BLOCK.id));
+			salesOrder.setC_DocTypeTarget_ID(MOrder.DocSubTypeSO_Standard);
+			salesOrder.setDeliveryRule(MOrder.DELIVERYRULE_CompleteOrder);
+			salesOrder.setDocStatus(DocAction.STATUS_Drafted);
+			salesOrder.setDocAction(DocAction.ACTION_Complete);
+			salesOrder.setDatePromised(today);
+			salesOrder.saveEx();
+			
+			MOrderLine salesLine1 = new MOrderLine(salesOrder);
+			salesLine1.setLine(10);
+			salesLine1.setProduct(product);
+			salesLine1.setQty(orderLine.getQtyOrdered());
+			salesLine1.setDatePromised(today);
+			salesLine1.saveEx();
+			
+			info = MWorkflow.runDocumentActionWorkflow(salesOrder, DocAction.ACTION_Complete);
+			salesOrder.load(getTrxName());
+			assertFalse(info.isError(), info.getSummary());
+			assertEquals(DocAction.STATUS_Completed, salesOrder.getDocStatus(), "Unexpected Document Status");
+			
+			MInOut shipment = new MInOut(salesOrder, DictionaryIDs.C_DocType.MM_SHIPMENT.id, salesOrder.getDateOrdered());
+			shipment.setDocStatus(DocAction.STATUS_Drafted);
+			shipment.setDocAction(DocAction.ACTION_Complete);
+			shipment.saveEx();
+			
+			MInOutLine shipmentLine = new MInOutLine(shipment);
+			shipmentLine.setOrderLine(salesLine1, 0, orderLine.getQtyOrdered());
+			shipmentLine.setQty(orderLine.getQtyOrdered());
+			shipmentLine.saveEx();
+			
+			info = MWorkflow.runDocumentActionWorkflow(shipment, DocAction.ACTION_Complete);
+			assertFalse(info.isError(), info.getSummary());
+			shipment.load(getTrxName());
+			assertEquals(DocAction.STATUS_Completed, shipment.getDocStatus(), "Unexpected Document Status");
+			
+			MInvoice invoice = new MInvoice(receipt, receipt.getMovementDate());
+			invoice.setC_DocTypeTarget_ID(MDocType.DOCBASETYPE_APInvoice);
+			invoice.setDocStatus(DocAction.STATUS_Drafted);
+			invoice.setDocAction(DocAction.ACTION_Complete);
+			invoice.saveEx();
+			
+			//MR invoice
+			MInvoiceLine invoiceLine = new MInvoiceLine(invoice);
+			invoiceLine.setM_InOutLine_ID(receiptLine.get_ID());
+			invoiceLine.setLine(10);
+			invoiceLine.setProduct(product);
+			invoiceLine.setQty(orderLine.getQtyOrdered());
+			invoiceLine.setPrice(orderPrice.add(BigDecimal.ONE));
+			invoiceLine.saveEx();
+			
+			info = MWorkflow.runDocumentActionWorkflow(invoice, DocAction.ACTION_Complete);
+			invoice.load(getTrxName());
+			assertFalse(info.isError(), info.getSummary());
+			assertEquals(DocAction.STATUS_Completed, invoice.getDocStatus());
+			
+			if (!invoice.isPosted()) {
+				String error = DocumentEngine.postImmediate(Env.getCtx(), invoice.getAD_Client_ID(), MInvoice.Table_ID, invoice.get_ID(), false, getTrxName());
+				assertTrue(error == null, error);
+			}
+			BigDecimal invMatchAmt = invoiceLine.getMatchedQty().multiply(invoiceLine.getPriceActual()).setScale(as.getStdPrecision(), RoundingMode.HALF_UP);
+			BigDecimal poMatchAmt = invoiceLine.getMatchedQty().multiply(orderLine.getPriceActual()).setScale(as.getStdPrecision(), RoundingMode.HALF_UP);
+			
+			invoice.load(getTrxName());
+			assertTrue(invoice.isPosted());
+			
+			//reverse MR invoice
+			info = MWorkflow.runDocumentActionWorkflow(invoice, DocAction.ACTION_Reverse_Correct);
+			invoice.load(getTrxName());
+			assertFalse(info.isError(), info.getSummary());
+			assertEquals(DocAction.STATUS_Reversed, invoice.getDocStatus());
+			
+			MInvoice reversalInvoice = new MInvoice(Env.getCtx(), invoice.getReversal_ID(), getTrxName());
+			if (!reversalInvoice.isPosted()) {
+				String error = DocumentEngine.postImmediate(Env.getCtx(), reversalInvoice.getAD_Client_ID(), MInvoice.Table_ID, invoice.get_ID(), false, getTrxName());
+				assertTrue(error == null, error);
+			}
+			
+			MMatchInv[] miList = MMatchInv.getInvoiceLine(Env.getCtx(), invoiceLine.get_ID(), getTrxName());
+			assertEquals(2, miList.length);
+			for (MMatchInv mi : miList) {
+				if (!mi.isPosted()) {
+					String error = DocumentEngine.postImmediate(Env.getCtx(), mi.getAD_Client_ID(), MMatchInv.Table_ID, mi.get_ID(), false, getTrxName());
+					assertTrue(error == null, error);
+				}
+				mi.load(getTrxName());
+				assertTrue(mi.isPosted());
+				MMatchInv mir = new MMatchInv(Env.getCtx(), mi.getReversal_ID(), getTrxName());
+				if (!mir.isPosted()) {
+					String error = DocumentEngine.postImmediate(Env.getCtx(), mir.getAD_Client_ID(), MMatchInv.Table_ID, mir.get_ID(), false, getTrxName());
+					assertTrue(error == null, error);
+				}
+				mir.load(getTrxName());
+				assertTrue(mir.isPosted());
+				
+				Doc doc = DocManager.getDocument(as, MMatchInv.Table_ID, mi.get_ID(), getTrxName());
+				doc.setC_BPartner_ID(mi.getC_InvoiceLine().getC_Invoice().getC_BPartner_ID());
+				MAccount acctNIR = doc.getAccount(Doc.ACCTTYPE_NotInvoicedReceipts, as);
+				
+				ProductCost pc = new ProductCost (Env.getCtx(), mi.getM_Product_ID(), mi.getM_AttributeSetInstance_ID(), getTrxName());
+				MAccount acctInvClr = pc.getAccount(ProductCost.ACCTTYPE_P_InventoryClearing, as);
+				MAccount acctIPV = pc.getAccount(ProductCost.ACCTTYPE_P_AverageCostVariance, as);
+				Query query = MFactAcct.createRecordIdQuery(MMatchInv.Table_ID, mi.get_ID(), as.getC_AcctSchema_ID(), getTrxName());
+				List<MFactAcct> factAccts = query.list();
+				List<FactAcct> expected = Arrays.asList(new FactAcct(acctNIR, poMatchAmt, 2, !mi.isReversal(), mi.getQty()),
+						new FactAcct(acctInvClr, invMatchAmt, 2, mi.isReversal(), mi.getQty().negate()),
+						new FactAcct(acctIPV, invMatchAmt.subtract(poMatchAmt), 2, !mi.isReversal()));
+				assertFactAcctEntries(factAccts, expected);
+			}
+		} finally {
+			rollback();
+			
+			if (product != null) {
+				product.set_TrxName(null);
+				product.deleteEx(true);
+			}
 		}
 	}
 }

org.idempiere.test/src/org/idempiere/test/base/MatchInvTestIsolated.java

@@ -27,12 +27,17 @@ package org.idempiere.test.base;
 
 import static org.junit.jupiter.api.Assertions.assertEquals;
 import static org.junit.jupiter.api.Assertions.assertFalse;
+import static org.junit.jupiter.api.Assertions.assertNotNull;
 import static org.junit.jupiter.api.Assertions.assertNull;
 import static org.junit.jupiter.api.Assertions.assertTrue;
 
 import java.math.BigDecimal;
 import java.math.RoundingMode;
+import java.sql.Timestamp;
+import java.util.ArrayList;
+import java.util.Arrays;
 import java.util.List;
+import java.util.Optional;
 
 import org.compiere.acct.Doc;
 import org.compiere.acct.DocManager;
@@ -42,6 +47,8 @@ import org.compiere.model.MBPartner;
 import org.compiere.model.MClient;
 import org.compiere.model.MConversionRate;
 import org.compiere.model.MCost;
+import org.compiere.model.MCostElement;
+import org.compiere.model.MCurrency;
 import org.compiere.model.MDocType;
 import org.compiere.model.MFactAcct;
 import org.compiere.model.MInOut;
@@ -53,19 +60,26 @@ import org.compiere.model.MInvoiceLine;
 import org.compiere.model.MMatchInv;
 import org.compiere.model.MOrder;
 import org.compiere.model.MOrderLine;
+import org.compiere.model.MPriceList;
+import org.compiere.model.MPriceListVersion;
 import org.compiere.model.MProduct;
 import org.compiere.model.MProductCategory;
 import org.compiere.model.MProductCategoryAcct;
+import org.compiere.model.MProductPrice;
 import org.compiere.model.MWarehouse;
 import org.compiere.model.ProductCost;
 import org.compiere.model.Query;
 import org.compiere.process.DocAction;
 import org.compiere.process.DocumentEngine;
 import org.compiere.process.ProcessInfo;
+import org.compiere.util.CacheMgt;
 import org.compiere.util.Env;
+import org.compiere.util.TimeUtil;
 import org.compiere.wf.MWorkflow;
 import org.idempiere.test.AbstractTestCase;
+import org.idempiere.test.ConversionRateHelper;
 import org.idempiere.test.DictionaryIDs;
+import org.idempiere.test.FactAcct;
 import org.junit.jupiter.api.Test;
 import org.junit.jupiter.api.parallel.Isolated;
 
@@ -240,21 +254,13 @@ public class MatchInvTestIsolated extends AbstractTestCase {
 				MAccount acctIPV = pc.getAccount(ProductCost.ACCTTYPE_P_IPV, as);
 				int C_AcctSchema_ID = as.getC_AcctSchema_ID();
 				
-				String whereClause2 = MFactAcct.COLUMNNAME_AD_Table_ID + "=" + MMatchInv.Table_ID
+				Query query = MFactAcct.createRecordIdQuery(MMatchInv.Table_ID, mi.get_ID(), C_AcctSchema_ID, getTrxName());
-						+ " AND " + MFactAcct.COLUMNNAME_Record_ID + "=" + mi.get_ID()
+				List<MFactAcct> factAccts = query.list();
-						+ " AND " + MFactAcct.COLUMNNAME_C_AcctSchema_ID + "=" + C_AcctSchema_ID;
-				int[] ids = MFactAcct.getAllIDs(MFactAcct.Table_Name, whereClause2, getTrxName());
 				BigDecimal invMatchAmt = invoiceLine.getMatchedQty().multiply(invoiceLine.getPriceActual()).setScale(as.getStdPrecision(), RoundingMode.HALF_UP);
 				mulchCost = mulchCost.setScale(as.getStdPrecision(), RoundingMode.HALF_UP);
-				for (int id : ids) {
+				List<FactAcct> expected = Arrays.asList(new FactAcct(acctNIR, mulchCost, 2, true), new FactAcct(acctInvClr, invMatchAmt, 2, false),
-					MFactAcct fa = new MFactAcct(Env.getCtx(), id, getTrxName());
+						new FactAcct(acctIPV, invMatchAmt.subtract(mulchCost), 2, true));
-					if (fa.getAccount_ID() == acctNIR.getAccount_ID())
+				assertFactAcctEntries(factAccts, expected);
-						assertEquals(fa.getAmtAcctDr().setScale(2, RoundingMode.HALF_UP), mulchCost.setScale(2, RoundingMode.HALF_UP), "");
-					else if (fa.getAccount_ID() == acctInvClr.getAccount_ID())
-						assertEquals(fa.getAmtAcctCr().setScale(2, RoundingMode.HALF_UP), invMatchAmt.setScale(2, RoundingMode.HALF_UP), "");
-					else if (fa.getAccount_ID() == acctIPV.getAccount_ID())
-						assertEquals(fa.getAmtAcctDr().subtract(fa.getAmtAcctCr()).setScale(2, RoundingMode.HALF_UP), invMatchAmt.subtract(mulchCost).setScale(2, RoundingMode.HALF_UP), "");
-				}
 			}
 		} finally {
 			getTrx().rollback();
@@ -263,4 +269,617 @@ public class MatchInvTestIsolated extends AbstractTestCase {
 			category.deleteEx(true);
 		}
 	}
+		
+	/**
+	 * Test Average PO Cost and Invoice Price Variance posting
+	 */
+	@Test
+	public void testAverageCostingIPV() {
+		MProduct product = null;
+		MClient client = MClient.get(Env.getCtx());
+		MAcctSchema as = client.getAcctSchema();
+		assertEquals(as.getCostingMethod(), MCostElement.COSTINGMETHOD_AveragePO, "Default costing method not Average PO");
+		
+		try {						
+			product = new MProduct(Env.getCtx(), 0, null);
+			product.setM_Product_Category_ID(DictionaryIDs.M_Product_Category.STANDARD.id);
+			product.setName("testAverageCostingIPV");
+			product.setProductType(MProduct.PRODUCTTYPE_Item);
+			product.setIsStocked(true);
+			product.setIsSold(true);
+			product.setIsPurchased(true);
+			product.setC_UOM_ID(DictionaryIDs.C_UOM.EACH.id);
+			product.setC_TaxCategory_ID(DictionaryIDs.C_TaxCategory.STANDARD.id);
+			product.saveEx();
+			
+			MPriceListVersion plv = MPriceList.get(DictionaryIDs.M_PriceList.PURCHASE.id).getPriceListVersion(null);
+			MProductPrice pp = new MProductPrice(Env.getCtx(), 0, getTrxName());
+			pp.setM_PriceList_Version_ID(plv.getM_PriceList_Version_ID());
+			pp.setM_Product_ID(product.get_ID());
+			BigDecimal orderPrice = new BigDecimal("2.00");
+			pp.setPriceStd(orderPrice);
+			pp.setPriceList(orderPrice);
+			pp.saveEx();
+			
+			int purchaseId = DictionaryIDs.M_PriceList.PURCHASE.id; // Purchase Price List
+			MBPartner bpartner = MBPartner.get(Env.getCtx(), DictionaryIDs.C_BPartner.SEED_FARM.id);
+			
+			MOrder order = new MOrder(Env.getCtx(), 0, getTrxName());
+			order.setBPartner(bpartner);
+			order.setIsSOTrx(false);
+			order.setC_DocTypeTarget_ID();
+			order.setM_PriceList_ID(purchaseId);
+			order.setDocStatus(DocAction.STATUS_Drafted);
+			order.setDocAction(DocAction.ACTION_Complete);
+			order.saveEx();
+			
+			MOrderLine orderLine = new MOrderLine(order);
+			orderLine.setLine(10);
+			orderLine.setProduct(product);
+			orderLine.setQty(BigDecimal.TEN);
+			orderLine.saveEx();
+			
+			ProcessInfo info = MWorkflow.runDocumentActionWorkflow(order, DocAction.ACTION_Complete);
+			order.load(getTrxName());
+			assertFalse(info.isError(), info.getSummary());
+			assertEquals(DocAction.STATUS_Completed, order.getDocStatus());
+			
+			MInOut receipt = new MInOut(order, 122, order.getDateOrdered()); // MM Receipt
+			receipt.saveEx();
+			
+			MInOutLine receiptLine = new MInOutLine(receipt);
+			receiptLine.setC_OrderLine_ID(orderLine.get_ID());
+			receiptLine.setLine(10);
+			receiptLine.setProduct(product);
+			receiptLine.setQty(BigDecimal.TEN);
+			MWarehouse wh = MWarehouse.get(Env.getCtx(), receipt.getM_Warehouse_ID());
+			int M_Locator_ID = wh.getDefaultLocator().getM_Locator_ID();
+			receiptLine.setM_Locator_ID(M_Locator_ID);
+			receiptLine.saveEx();
+			
+			info = MWorkflow.runDocumentActionWorkflow(receipt, DocAction.ACTION_Complete);
+			receipt.load(getTrxName());
+			assertFalse(info.isError(), info.getSummary());
+			assertEquals(DocAction.STATUS_Completed, receipt.getDocStatus());
+			
+			if (!receipt.isPosted()) {
+				String error = DocumentEngine.postImmediate(Env.getCtx(), receipt.getAD_Client_ID(), MInOut.Table_ID, receipt.get_ID(), false, getTrxName());
+				assertTrue(error == null);
+			}
+			receipt.load(getTrxName());
+			assertTrue(receipt.isPosted());
+			
+			product.set_TrxName(getTrxName());
+			MCost cost = product.getCostingRecord(as, getAD_Org_ID(), 0, as.getCostingMethod());
+			assertNotNull(cost, "No MCost record found");			
+			assertEquals(orderPrice, cost.getCurrentCostPrice().setScale(2, RoundingMode.HALF_UP), "Unexpected current cost price");
+			
+			MInvoice invoice = new MInvoice(receipt, receipt.getMovementDate());
+			invoice.setC_DocTypeTarget_ID(MDocType.DOCBASETYPE_APInvoice);
+			invoice.setDocStatus(DocAction.STATUS_Drafted);
+			invoice.setDocAction(DocAction.ACTION_Complete);
+			invoice.saveEx();
+			
+			MInvoiceLine invoiceLine = new MInvoiceLine(invoice);
+			invoiceLine.setM_InOutLine_ID(receiptLine.get_ID());
+			invoiceLine.setLine(10);
+			invoiceLine.setProduct(product);
+			invoiceLine.setQty(BigDecimal.TEN);
+			BigDecimal invoicePrice = new BigDecimal("2.50");
+			invoiceLine.setPrice(invoicePrice);
+			invoiceLine.saveEx();
+			
+			info = MWorkflow.runDocumentActionWorkflow(invoice, DocAction.ACTION_Complete);
+			invoice.load(getTrxName());
+			assertFalse(info.isError(), info.getSummary());
+			assertEquals(DocAction.STATUS_Completed, invoice.getDocStatus());
+			
+			if (!invoice.isPosted()) {
+				String error = DocumentEngine.postImmediate(Env.getCtx(), invoice.getAD_Client_ID(), MInvoice.Table_ID, invoice.get_ID(), false, getTrxName());
+				assertTrue(error == null);
+			}
+			invoice.load(getTrxName());
+			assertTrue(invoice.isPosted());
+			
+			MMatchInv[] miList = MMatchInv.getInvoiceLine(Env.getCtx(), invoiceLine.get_ID(), getTrxName());
+			for (MMatchInv mi : miList) {
+				if (!mi.isPosted()) {
+					String error = DocumentEngine.postImmediate(Env.getCtx(), mi.getAD_Client_ID(), MMatchInv.Table_ID, mi.get_ID(), false, getTrxName());
+					assertTrue(error == null);
+				}
+				mi.load(getTrxName());
+				assertTrue(mi.isPosted());
+				
+				cost = product.getCostingRecord(as, getAD_Org_ID(), 0, as.getCostingMethod());
+				assertNotNull(cost, "No MCost record found");			
+				assertEquals(invoicePrice, cost.getCurrentCostPrice().setScale(2, RoundingMode.HALF_UP), "Unexpected current cost price");
+								
+				ProductCost pc = new ProductCost (Env.getCtx(), mi.getM_Product_ID(), mi.getM_AttributeSetInstance_ID(), getTrxName());
+				MAccount acctInvClr = pc.getAccount(ProductCost.ACCTTYPE_P_InventoryClearing, as);
+				MAccount acctAsset = pc.getAccount(ProductCost.ACCTTYPE_P_Asset, as);
+				Doc doc = DocManager.getDocument(as, MInvoice.Table_ID, invoice.get_ID(), getTrxName());
+				MAccount  nirAccount = doc.getAccount(Doc.ACCTTYPE_NotInvoicedReceipts, as);
+				int C_AcctSchema_ID = as.getC_AcctSchema_ID();
+				
+				Query query = MFactAcct.createRecordIdQuery(MMatchInv.Table_ID, mi.get_ID(), C_AcctSchema_ID, getTrxName());
+				List<MFactAcct> factAccts = query.list();
+				BigDecimal ipvAmt = invoicePrice.subtract(orderPrice).multiply(BigDecimal.TEN);
+				List<FactAcct> expected = Arrays.asList(new FactAcct(acctAsset, ipvAmt, 2, true), 
+						new FactAcct(nirAccount, orderPrice.multiply(BigDecimal.TEN), 2, true),
+						new FactAcct(acctInvClr, invoicePrice.multiply(BigDecimal.TEN), 2, false));
+				assertFactAcctEntries(factAccts, expected);
+			}
+		} finally {
+			rollback();
+			
+			if (product != null) {
+				product.set_TrxName(null);
+				product.deleteEx(true);
+			}
+		}
+	}
+	
+	/**
+	 * Test Average PO Cost and Invoice Price Variance posting (after customer shipment)
+	 */
+	@Test
+	public void testAverageCostingIPVAfterShipment() {
+		MProduct product = null;
+		MClient client = MClient.get(Env.getCtx());
+		MAcctSchema[] ass = MAcctSchema.getClientAcctSchema(Env.getCtx(), Env.getAD_Client_ID(Env.getCtx()));
+		List<MAcctSchema> allowNegatives = new ArrayList<MAcctSchema>();
+		Arrays.stream(ass).forEach(e -> {
+			MAcctSchema copy = MAcctSchema.getCopy(Env.getCtx(), e.getC_AcctSchema_ID(), null);
+			if (copy.isAllowNegativePosting())
+			{
+				copy.setIsAllowNegativePosting(false);
+				copy.saveEx();
+				allowNegatives.add(copy);
+			}
+		});
+		if (allowNegatives.size() > 0)
+			CacheMgt.get().reset(MAcctSchema.Table_Name);
+		ass = MAcctSchema.getClientAcctSchema(Env.getCtx(), Env.getAD_Client_ID(Env.getCtx()));
+		MAcctSchema as = client.getAcctSchema();
+		assertEquals(as.getCostingMethod(), MCostElement.COSTINGMETHOD_AveragePO, "Default costing method not Average PO");
+					
+		MCurrency usd = MCurrency.get(DictionaryIDs.C_Currency.USD.id); 
+		MCurrency euro = MCurrency.get(DictionaryIDs.C_Currency.EUR.id); 
+		int C_ConversionType_ID = DictionaryIDs.C_ConversionType.SPOT.id; 
+		Timestamp today = TimeUtil.getDay(null);		
+		Timestamp tomorrow = TimeUtil.addDays(today, 1);
+		MConversionRate cr1 = ConversionRateHelper.createConversionRate(usd.getC_Currency_ID(), euro.getC_Currency_ID(), C_ConversionType_ID, today, new BigDecimal("0.91"), true);	
+		MConversionRate cr2 = ConversionRateHelper.createConversionRate(usd.getC_Currency_ID(), euro.getC_Currency_ID(), C_ConversionType_ID, tomorrow, new BigDecimal("0.85"), true);
+		try {						
+			product = new MProduct(Env.getCtx(), 0, null);
+			product.setM_Product_Category_ID(DictionaryIDs.M_Product_Category.STANDARD.id);
+			product.setName("testAverageCostingIPVAfterShipment");
+			product.setProductType(MProduct.PRODUCTTYPE_Item);
+			product.setIsStocked(true);
+			product.setIsSold(true);
+			product.setIsPurchased(true);
+			product.setC_UOM_ID(DictionaryIDs.C_UOM.EACH.id);
+			product.setC_TaxCategory_ID(DictionaryIDs.C_TaxCategory.STANDARD.id);
+			product.saveEx();
+			
+			MPriceListVersion plv = MPriceList.get(DictionaryIDs.M_PriceList.PURCHASE.id).getPriceListVersion(null);
+			MProductPrice pp = new MProductPrice(Env.getCtx(), 0, getTrxName());
+			pp.setM_PriceList_Version_ID(plv.getM_PriceList_Version_ID());
+			pp.setM_Product_ID(product.get_ID());
+			BigDecimal orderPrice = new BigDecimal("2.00");
+			pp.setPriceStd(orderPrice);
+			pp.setPriceList(orderPrice);
+			pp.saveEx();
+			
+			//PO and MR
+			int purchaseId = DictionaryIDs.M_PriceList.PURCHASE.id; // Purchase Price List
+			MBPartner bpartner = MBPartner.get(Env.getCtx(), DictionaryIDs.C_BPartner.SEED_FARM.id);
+			
+			MOrder order = new MOrder(Env.getCtx(), 0, getTrxName());
+			order.setBPartner(bpartner);
+			order.setIsSOTrx(false);
+			order.setC_DocTypeTarget_ID();
+			order.setM_PriceList_ID(purchaseId);
+			order.setDocStatus(DocAction.STATUS_Drafted);
+			order.setDocAction(DocAction.ACTION_Complete);
+			order.saveEx();
+			
+			MOrderLine orderLine = new MOrderLine(order);
+			orderLine.setLine(10);
+			orderLine.setProduct(product);
+			orderLine.setQty(BigDecimal.TEN);
+			orderLine.saveEx();
+			
+			ProcessInfo info = MWorkflow.runDocumentActionWorkflow(order, DocAction.ACTION_Complete);
+			order.load(getTrxName());
+			assertFalse(info.isError(), info.getSummary());
+			assertEquals(DocAction.STATUS_Completed, order.getDocStatus());
+			
+			MInOut receipt = new MInOut(order, 122, order.getDateOrdered()); // MM Receipt
+			receipt.saveEx();
+			
+			MInOutLine receiptLine = new MInOutLine(receipt);
+			receiptLine.setC_OrderLine_ID(orderLine.get_ID());
+			receiptLine.setLine(10);
+			receiptLine.setProduct(product);
+			receiptLine.setQty(BigDecimal.TEN);
+			MWarehouse wh = MWarehouse.get(Env.getCtx(), receipt.getM_Warehouse_ID());
+			int M_Locator_ID = wh.getDefaultLocator().getM_Locator_ID();
+			receiptLine.setM_Locator_ID(M_Locator_ID);
+			receiptLine.saveEx();
+			
+			info = MWorkflow.runDocumentActionWorkflow(receipt, DocAction.ACTION_Complete);
+			receipt.load(getTrxName());
+			assertFalse(info.isError(), info.getSummary());
+			assertEquals(DocAction.STATUS_Completed, receipt.getDocStatus());
+			
+			if (!receipt.isPosted()) {
+				String error = DocumentEngine.postImmediate(Env.getCtx(), receipt.getAD_Client_ID(), MInOut.Table_ID, receipt.get_ID(), false, getTrxName());
+				assertTrue(error == null);
+			}
+			receipt.load(getTrxName());
+			assertTrue(receipt.isPosted());
+			
+			product.set_TrxName(getTrxName());
+			MCost cost = product.getCostingRecord(as, getAD_Org_ID(), 0, as.getCostingMethod());
+			assertNotNull(cost, "No MCost record found");			
+			assertEquals(orderPrice, cost.getCurrentCostPrice().setScale(2, RoundingMode.HALF_UP), "Unexpected current cost price");
+			
+			//customer shipment
+			MOrder salesOrder = new MOrder(Env.getCtx(), 0, getTrxName());
+			salesOrder.setBPartner(MBPartner.get(Env.getCtx(), DictionaryIDs.C_BPartner.JOE_BLOCK.id));
+			salesOrder.setC_DocTypeTarget_ID(MOrder.DocSubTypeSO_Standard);
+			salesOrder.setDeliveryRule(MOrder.DELIVERYRULE_CompleteOrder);
+			salesOrder.setDocStatus(DocAction.STATUS_Drafted);
+			salesOrder.setDocAction(DocAction.ACTION_Complete);
+			salesOrder.setDatePromised(today);
+			salesOrder.saveEx();
+			
+			BigDecimal salesQty = new BigDecimal("5");
+			MOrderLine salesLine1 = new MOrderLine(salesOrder);
+			salesLine1.setLine(10);
+			salesLine1.setProduct(product);
+			salesLine1.setQty(salesQty);
+			salesLine1.setDatePromised(today);
+			salesLine1.saveEx();
+			
+			info = MWorkflow.runDocumentActionWorkflow(salesOrder, DocAction.ACTION_Complete);
+			salesOrder.load(getTrxName());
+			assertFalse(info.isError(), info.getSummary());
+			assertEquals(DocAction.STATUS_Completed, salesOrder.getDocStatus(), "Unexpected Document Status");
+			
+			MInOut shipment = new MInOut(salesOrder, DictionaryIDs.C_DocType.MM_SHIPMENT.id, salesOrder.getDateOrdered());
+			shipment.setDocStatus(DocAction.STATUS_Drafted);
+			shipment.setDocAction(DocAction.ACTION_Complete);
+			shipment.saveEx();
+			
+			MInOutLine shipmentLine = new MInOutLine(shipment);
+			shipmentLine.setOrderLine(salesLine1, 0, salesQty);
+			shipmentLine.setQty(salesQty);
+			shipmentLine.saveEx();
+			
+			info = MWorkflow.runDocumentActionWorkflow(shipment, DocAction.ACTION_Complete);
+			assertFalse(info.isError(), info.getSummary());
+			shipment.load(getTrxName());
+			assertEquals(DocAction.STATUS_Completed, shipment.getDocStatus(), "Unexpected Document Status");
+			
+			//MR invoice
+			MInvoice invoice = new MInvoice(receipt, receipt.getMovementDate());
+			invoice.setC_DocTypeTarget_ID(MDocType.DOCBASETYPE_APInvoice);
+			invoice.setDocStatus(DocAction.STATUS_Drafted);
+			invoice.setDocAction(DocAction.ACTION_Complete);
+			invoice.saveEx();
+			
+			MInvoiceLine invoiceLine = new MInvoiceLine(invoice);
+			invoiceLine.setM_InOutLine_ID(receiptLine.get_ID());
+			invoiceLine.setLine(10);
+			invoiceLine.setProduct(product);
+			invoiceLine.setQty(BigDecimal.TEN);
+			BigDecimal invoicePrice = new BigDecimal("2.50");
+			invoiceLine.setPrice(invoicePrice);
+			invoiceLine.saveEx();
+			
+			info = MWorkflow.runDocumentActionWorkflow(invoice, DocAction.ACTION_Complete);
+			invoice.load(getTrxName());
+			assertFalse(info.isError(), info.getSummary());
+			assertEquals(DocAction.STATUS_Completed, invoice.getDocStatus());
+			
+			if (!invoice.isPosted()) {
+				String error = DocumentEngine.postImmediate(Env.getCtx(), invoice.getAD_Client_ID(), MInvoice.Table_ID, invoice.get_ID(), false, getTrxName());
+				assertTrue(error == null);
+			}
+			invoice.load(getTrxName());
+			assertTrue(invoice.isPosted());
+			
+			MMatchInv[] miList = MMatchInv.getInvoiceLine(Env.getCtx(), invoiceLine.get_ID(), getTrxName());
+			for (MMatchInv mi : miList) {
+				if (!mi.isPosted()) {
+					String error = DocumentEngine.postImmediate(Env.getCtx(), mi.getAD_Client_ID(), MMatchInv.Table_ID, mi.get_ID(), false, getTrxName());
+					assertTrue(error == null);
+				}
+				mi.load(getTrxName());
+				assertTrue(mi.isPosted());
+				
+				cost = product.getCostingRecord(as, getAD_Org_ID(), 0, as.getCostingMethod());
+				assertNotNull(cost, "No MCost record found");			
+				assertEquals(invoicePrice, cost.getCurrentCostPrice().setScale(2, RoundingMode.HALF_UP), "Unexpected current cost price");
+								
+				ProductCost pc = new ProductCost (Env.getCtx(), mi.getM_Product_ID(), mi.getM_AttributeSetInstance_ID(), getTrxName());
+				MAccount acctInvClr = pc.getAccount(ProductCost.ACCTTYPE_P_InventoryClearing, as);
+				MAccount acctAsset = pc.getAccount(ProductCost.ACCTTYPE_P_Asset, as);
+				MAccount varianceAccount = pc.getAccount(ProductCost.ACCTTYPE_P_AverageCostVariance, as);
+				Doc doc = DocManager.getDocument(as, MInvoice.Table_ID, invoice.get_ID(), getTrxName());
+				MAccount  nirAccount = doc.getAccount(Doc.ACCTTYPE_NotInvoicedReceipts, as);
+				int C_AcctSchema_ID = as.getC_AcctSchema_ID();
+				
+				Query query = MFactAcct.createRecordIdQuery(MMatchInv.Table_ID, mi.get_ID(), C_AcctSchema_ID, getTrxName());
+				List<MFactAcct> factAccts = query.list();
+				BigDecimal stockBalance = BigDecimal.TEN.subtract(salesQty);
+				BigDecimal assetAmt = invoicePrice.subtract(orderPrice).multiply(stockBalance);
+				List<FactAcct> expected = Arrays.asList(new FactAcct(acctAsset, assetAmt, 2, true), 
+						new FactAcct(varianceAccount, invoicePrice.subtract(orderPrice).multiply(BigDecimal.TEN.subtract(stockBalance)), 2, true),
+						new FactAcct(nirAccount, orderPrice.multiply(BigDecimal.TEN), 2, true),
+						new FactAcct(acctInvClr, invoicePrice.multiply(BigDecimal.TEN), 2, false));
+				assertFactAcctEntries(factAccts, expected);
+			}
+			
+			//test reversal posting
+			Env.setContext(Env.getCtx(), Env.DATE, tomorrow);
+			info = MWorkflow.runDocumentActionWorkflow(invoice, DocAction.ACTION_Reverse_Accrual);
+			invoice.load(getTrxName());
+			assertFalse(info.isError(), info.getSummary());
+			assertEquals(DocAction.STATUS_Reversed, invoice.getDocStatus());
+			assertTrue(invoice.getReversal_ID() > 0, "No reversal invoice id");
+			
+			MInvoice reversalInvoice = new MInvoice(Env.getCtx(), invoice.getReversal_ID(), getTrxName());
+			assertEquals(invoice.getReversal_ID(), reversalInvoice.get_ID(), "Failed to load reversal invoice");			
+			if (!reversalInvoice.isPosted()) {
+				String error = DocumentEngine.postImmediate(Env.getCtx(), reversalInvoice.getAD_Client_ID(), MInvoice.Table_ID, reversalInvoice.get_ID(), false, getTrxName());
+				assertTrue(error == null, error);
+			}
+			reversalInvoice.load(getTrxName());
+			assertTrue(reversalInvoice.isPosted());
+			
+			for (MMatchInv mi : miList) {
+				mi.load(getTrxName());
+				Query query = MFactAcct.createRecordIdQuery(MMatchInv.Table_ID, mi.get_ID(), as.get_ID(), getTrxName());
+				List<MFactAcct> factAccts = query.list();
+				query = MFactAcct.createRecordIdQuery(MMatchInv.Table_ID, mi.getReversal_ID(), as.get_ID(), getTrxName());
+				List<MFactAcct> rFactAccts = query.list();
+				ArrayList<FactAcct> expected = new ArrayList<FactAcct>();
+				for(MFactAcct factAcct : factAccts) {
+					MAccount acct = MAccount.get(factAcct, getTrxName());
+					if (factAcct.getAmtAcctDr().signum() != 0) {
+						expected.add(new FactAcct(acct, factAcct.getAmtAcctDr(), 2, false));
+					} else if (factAcct.getAmtAcctCr().signum() != 0) {
+						expected.add(new FactAcct(acct, factAcct.getAmtAcctCr(), 2, true));
+					}
+				}
+				assertFactAcctEntries(rFactAccts, expected);
+
+				Optional<MAcctSchema> optional = Arrays.stream(ass).filter(e -> e.getC_AcctSchema_ID() != as.get_ID()).findFirst();
+				if (optional.isPresent()) {
+					MAcctSchema as2 = optional.get();
+					query = MFactAcct.createRecordIdQuery(MMatchInv.Table_ID, mi.get_ID(), as2.get_ID(), getTrxName());
+					factAccts = query.list();
+					query = MFactAcct.createRecordIdQuery(MMatchInv.Table_ID, mi.getReversal_ID(), as2.get_ID(), getTrxName());
+					rFactAccts = query.list();
+					expected = new ArrayList<FactAcct>();
+					for(MFactAcct factAcct : factAccts) {
+						MAccount acct = MAccount.get(factAcct, getTrxName());
+						if (factAcct.getAmtAcctDr().signum() != 0) {
+							expected.add(new FactAcct(acct, factAcct.getAmtAcctDr(), 2, false));
+						} else if (factAcct.getAmtAcctCr().signum() != 0) {
+							expected.add(new FactAcct(acct, factAcct.getAmtAcctCr(), 2, true));
+						}
+					}
+					assertFactAcctEntries(rFactAccts, expected);
+				}
+			}
+			
+			//assert reversal invoice posting
+			Query query = MFactAcct.createRecordIdQuery(MInvoice.Table_ID, invoice.get_ID(), as.get_ID(), getTrxName());
+			List<MFactAcct> factAccts = query.list();
+			query = MFactAcct.createRecordIdQuery(MInvoice.Table_ID, invoice.getReversal_ID(), as.get_ID(), getTrxName());
+			List<MFactAcct> rFactAccts = query.list();
+			ArrayList<FactAcct> expected = new ArrayList<FactAcct>();
+			for(MFactAcct factAcct : factAccts) {
+				MAccount acct = MAccount.get(factAcct, getTrxName());
+				if (factAcct.getAmtAcctDr().signum() != 0) {
+					expected.add(new FactAcct(acct, factAcct.getAmtAcctDr(), 2, false));
+				} else if (factAcct.getAmtAcctCr().signum() != 0) {
+					expected.add(new FactAcct(acct, factAcct.getAmtAcctCr(), 2, true));
+				}
+			}
+			assertFactAcctEntries(rFactAccts, expected);
+
+			Optional<MAcctSchema> optional = Arrays.stream(ass).filter(e -> e.getC_AcctSchema_ID() != as.get_ID()).findFirst();
+			if (optional.isPresent()) {
+				MAcctSchema as2 = optional.get();
+				query = MFactAcct.createRecordIdQuery(MInvoice.Table_ID, invoice.get_ID(), as2.get_ID(), getTrxName());
+				factAccts = query.list();
+				query = MFactAcct.createRecordIdQuery(MInvoice.Table_ID, invoice.getReversal_ID(), as2.get_ID(), getTrxName());
+				rFactAccts = query.list();
+				expected = new ArrayList<FactAcct>();
+				for(MFactAcct factAcct : factAccts) {
+					MAccount acct = MAccount.get(factAcct, getTrxName());
+					if (factAcct.getAmtAcctDr().signum() != 0) {
+						expected.add(new FactAcct(acct, factAcct.getAmtAcctDr(), 2, false));
+					} else if (factAcct.getAmtAcctCr().signum() != 0) {
+						expected.add(new FactAcct(acct, factAcct.getAmtAcctCr(), 2, true));
+					}
+				}
+				assertFactAcctEntries(rFactAccts, expected);
+			}
+		} finally {
+			rollback();
+			
+			if (product != null) {
+				product.set_TrxName(null);
+				product.deleteEx(true);
+			}
+			ConversionRateHelper.deleteConversionRate(cr1);
+			ConversionRateHelper.deleteConversionRate(cr2);
+			
+			if (allowNegatives.size() > 0) {
+				allowNegatives.forEach(e -> {
+					e.setIsAllowNegativePosting(true);
+					e.saveEx();
+				});
+			}
+				
+		}
+	}
+	
+	/**
+	 * Test Average PO Cost and Invoice Price Variance posting for partial MR
+	 */
+	@Test
+	public void testAverageCostingIPVPartialMR() {
+		MProduct product = null;
+		MClient client = MClient.get(Env.getCtx());
+		MAcctSchema as = client.getAcctSchema();
+		assertEquals(as.getCostingMethod(), MCostElement.COSTINGMETHOD_AveragePO, "Default costing method not Average PO");
+		
+		try {						
+			product = new MProduct(Env.getCtx(), 0, null);
+			product.setM_Product_Category_ID(DictionaryIDs.M_Product_Category.STANDARD.id);
+			product.setName("testAverageCostingIPVPartialMR");
+			product.setProductType(MProduct.PRODUCTTYPE_Item);
+			product.setIsStocked(true);
+			product.setIsSold(true);
+			product.setIsPurchased(true);
+			product.setC_UOM_ID(DictionaryIDs.C_UOM.EACH.id);
+			product.setC_TaxCategory_ID(DictionaryIDs.C_TaxCategory.STANDARD.id);
+			product.saveEx();
+			
+			MPriceListVersion plv = MPriceList.get(DictionaryIDs.M_PriceList.PURCHASE.id).getPriceListVersion(null);
+			MProductPrice pp = new MProductPrice(Env.getCtx(), 0, getTrxName());
+			pp.setM_PriceList_Version_ID(plv.getM_PriceList_Version_ID());
+			pp.setM_Product_ID(product.get_ID());
+			BigDecimal orderPrice = new BigDecimal("2.00");
+			pp.setPriceStd(orderPrice);
+			pp.setPriceList(orderPrice);
+			pp.saveEx();
+			
+			int purchaseId = DictionaryIDs.M_PriceList.PURCHASE.id; // Purchase Price List
+			MBPartner bpartner = MBPartner.get(Env.getCtx(), DictionaryIDs.C_BPartner.SEED_FARM.id);
+			
+			MOrder order = new MOrder(Env.getCtx(), 0, getTrxName());
+			order.setBPartner(bpartner);
+			order.setIsSOTrx(false);
+			order.setC_DocTypeTarget_ID();
+			order.setM_PriceList_ID(purchaseId);
+			order.setDocStatus(DocAction.STATUS_Drafted);
+			order.setDocAction(DocAction.ACTION_Complete);
+			order.saveEx();
+			
+			MOrderLine orderLine = new MOrderLine(order);
+			orderLine.setLine(10);
+			orderLine.setProduct(product);
+			orderLine.setQty(BigDecimal.TEN);
+			orderLine.saveEx();
+			
+			ProcessInfo info = MWorkflow.runDocumentActionWorkflow(order, DocAction.ACTION_Complete);
+			order.load(getTrxName());
+			assertFalse(info.isError(), info.getSummary());
+			assertEquals(DocAction.STATUS_Completed, order.getDocStatus());
+			
+			//partial MR
+			MInOut receipt = new MInOut(order, 122, order.getDateOrdered()); // MM Receipt
+			receipt.saveEx();
+			
+			BigDecimal mrQty = new BigDecimal("5");
+			MInOutLine receiptLine = new MInOutLine(receipt);
+			receiptLine.setC_OrderLine_ID(orderLine.get_ID());
+			receiptLine.setLine(10);
+			receiptLine.setProduct(product);
+			receiptLine.setQty(mrQty);
+			MWarehouse wh = MWarehouse.get(Env.getCtx(), receipt.getM_Warehouse_ID());
+			int M_Locator_ID = wh.getDefaultLocator().getM_Locator_ID();
+			receiptLine.setM_Locator_ID(M_Locator_ID);
+			receiptLine.saveEx();
+			
+			info = MWorkflow.runDocumentActionWorkflow(receipt, DocAction.ACTION_Complete);
+			receipt.load(getTrxName());
+			assertFalse(info.isError(), info.getSummary());
+			assertEquals(DocAction.STATUS_Completed, receipt.getDocStatus());
+			
+			if (!receipt.isPosted()) {
+				String error = DocumentEngine.postImmediate(Env.getCtx(), receipt.getAD_Client_ID(), MInOut.Table_ID, receipt.get_ID(), false, getTrxName());
+				assertTrue(error == null);
+			}
+			receipt.load(getTrxName());
+			assertTrue(receipt.isPosted());
+			
+			product.set_TrxName(getTrxName());
+			MCost cost = product.getCostingRecord(as, getAD_Org_ID(), 0, as.getCostingMethod());
+			assertNotNull(cost, "No MCost record found");			
+			assertEquals(orderPrice, cost.getCurrentCostPrice().setScale(2, RoundingMode.HALF_UP), "Unexpected current cost price");
+			
+			//ap invoce, full
+			MInvoice invoice = new MInvoice(receipt, receipt.getMovementDate());
+			invoice.setC_DocTypeTarget_ID(MDocType.DOCBASETYPE_APInvoice);
+			invoice.setDocStatus(DocAction.STATUS_Drafted);
+			invoice.setDocAction(DocAction.ACTION_Complete);
+			invoice.saveEx();
+			
+			MInvoiceLine invoiceLine = new MInvoiceLine(invoice);
+			invoiceLine.setM_InOutLine_ID(receiptLine.get_ID());
+			invoiceLine.setLine(10);
+			invoiceLine.setProduct(product);
+			invoiceLine.setQty(BigDecimal.TEN);
+			BigDecimal invoicePrice = new BigDecimal("4.00");
+			invoiceLine.setPrice(invoicePrice);
+			invoiceLine.saveEx();
+			
+			info = MWorkflow.runDocumentActionWorkflow(invoice, DocAction.ACTION_Complete);
+			invoice.load(getTrxName());
+			assertFalse(info.isError(), info.getSummary());
+			assertEquals(DocAction.STATUS_Completed, invoice.getDocStatus());
+			
+			if (!invoice.isPosted()) {
+				String error = DocumentEngine.postImmediate(Env.getCtx(), invoice.getAD_Client_ID(), MInvoice.Table_ID, invoice.get_ID(), false, getTrxName());
+				assertTrue(error == null);
+			}
+			invoice.load(getTrxName());
+			assertTrue(invoice.isPosted());
+			
+			MMatchInv[] miList = MMatchInv.getInvoiceLine(Env.getCtx(), invoiceLine.get_ID(), getTrxName());
+			for (MMatchInv mi : miList) {
+				if (!mi.isPosted()) {
+					String error = DocumentEngine.postImmediate(Env.getCtx(), mi.getAD_Client_ID(), MMatchInv.Table_ID, mi.get_ID(), false, getTrxName());
+					assertTrue(error == null);
+				}
+				mi.load(getTrxName());
+				assertTrue(mi.isPosted());
+				
+				cost = product.getCostingRecord(as, getAD_Org_ID(), 0, as.getCostingMethod());
+				assertNotNull(cost, "No MCost record found");			
+				assertEquals(invoicePrice, cost.getCurrentCostPrice().setScale(2, RoundingMode.HALF_UP), "Unexpected current cost price");
+								
+				ProductCost pc = new ProductCost (Env.getCtx(), mi.getM_Product_ID(), mi.getM_AttributeSetInstance_ID(), getTrxName());
+				MAccount acctInvClr = pc.getAccount(ProductCost.ACCTTYPE_P_InventoryClearing, as);
+				MAccount acctAsset = pc.getAccount(ProductCost.ACCTTYPE_P_Asset, as);
+				Doc doc = DocManager.getDocument(as, MInvoice.Table_ID, invoice.get_ID(), getTrxName());
+				MAccount  nirAccount = doc.getAccount(Doc.ACCTTYPE_NotInvoicedReceipts, as);
+				int C_AcctSchema_ID = as.getC_AcctSchema_ID();
+				
+				Query query = MFactAcct.createRecordIdQuery(MMatchInv.Table_ID, mi.get_ID(), C_AcctSchema_ID, getTrxName());
+				List<MFactAcct> factAccts = query.list();
+				BigDecimal assetAmt = invoicePrice.subtract(orderPrice).multiply(mrQty);
+				List<FactAcct> expected = Arrays.asList(new FactAcct(acctAsset, assetAmt, 2, true), 
+						new FactAcct(nirAccount, orderPrice.multiply(mrQty), 2, true),
+						new FactAcct(acctInvClr, invoicePrice.multiply(mrQty), 2, false));
+				assertFactAcctEntries(factAccts, expected);
+			}
+		} finally {
+			rollback();
+			
+			if (product != null) {
+				product.set_TrxName(null);
+				product.deleteEx(true);
+			}
+		}
+	}
 }

org.idempiere.test/src/org/idempiere/test/costing/NonStockedExpTypeAvgPOCostingTest.java

@@ -21,6 +21,7 @@ import static org.junit.jupiter.api.Assertions.fail;
 import java.math.BigDecimal;
 import java.math.RoundingMode;
 import java.sql.Timestamp;
+import java.util.Arrays;
 import java.util.List;
 
 import org.compiere.acct.Doc;
@@ -67,6 +68,7 @@ import org.eevolution.model.MPPProductBOM;
 import org.eevolution.model.MPPProductBOMLine;
 import org.idempiere.test.AbstractTestCase;
 import org.idempiere.test.DictionaryIDs;
+import org.idempiere.test.FactAcct;
 import org.junit.jupiter.api.Test;
 import org.junit.jupiter.api.parallel.Isolated;
 
@@ -133,38 +135,11 @@ public class NonStockedExpTypeAvgPOCostingTest extends AbstractTestCase
 			ProductCost pc = new ProductCost(Env.getCtx(), rLine.getM_Product_ID(), 0, getTrxName());
 			MAccount productExpense = pc.getAccount(ProductCost.ACCTTYPE_P_Expense, as);
 
-			StringBuilder whereClause = new StringBuilder();
+			Query query = MFactAcct.createRecordIdQuery(MInOut.Table_ID, rLine.getM_InOut_ID(), as.getC_AcctSchema_ID(), getTrxName());
-			whereClause
+			List<MFactAcct> factAccts = query.list();
-							.append(MFactAcct.COLUMNNAME_AD_Table_ID)
+			List<FactAcct> expected = Arrays.asList(new FactAcct(acctNIR, BD_20, 2, false, new BigDecimal("-10.00")),
-							.append("=")
+					new FactAcct(productExpense, BD_20, 2, true, BigDecimal.TEN));
-							.append(MInOut.Table_ID)
+			assertFactAcctEntries(factAccts, expected);
-							.append(" AND ")
-							.append(MFactAcct.COLUMNNAME_Record_ID)
-							.append("=")
-							.append(rLine.getM_InOut_ID())
-							.append(" AND ")
-							.append(MFactAcct.COLUMNNAME_C_AcctSchema_ID)
-							.append("=")
-							.append(as.getC_AcctSchema_ID());
-
-			int[] ids = MFactAcct.getAllIDs(MFactAcct.Table_Name, whereClause.toString(), getTrxName());
-
-			for (int id : ids)
-			{
-				// Test Accounting for MR
-				MFactAcct fa = new MFactAcct(Env.getCtx(), id, getTrxName());
-				if (fa.getAccount_ID() == acctNIR.getAccount_ID())
-				{
-					assertEquals(BD_20, fa.getAmtAcctCr().setScale(2, RoundingMode.HALF_UP), "");
-					assertEquals(new BigDecimal("-10.00"), fa.getQty().setScale(2, RoundingMode.HALF_UP), "");
-				}
-				else if (fa.getAccount_ID() == productExpense.getAccount_ID())
-				{
-					assertEquals(BD_20, fa.getAmtAcctDr().setScale(2, RoundingMode.HALF_UP), "");
-					assertEquals(BigDecimal.TEN.setScale(2, RoundingMode.HALF_UP), fa.getQty().setScale(2, RoundingMode.HALF_UP), "");
-				}
-			}
-
 		}
 		finally
 		{
@@ -379,27 +354,11 @@ public class NonStockedExpTypeAvgPOCostingTest extends AbstractTestCase
 			// get AccPayable of the Invoice
 			MAccount acctPT = new MAccount(Env.getCtx(), as.getAcctSchemaDefault().getV_Liability_Acct(), getTrxName());
 
-			String whereClause = "AD_Table_ID = " + MInvoice.Table_ID;
+			Query query = MFactAcct.createRecordIdQuery(MInvoice.Table_ID, iLine.getC_Invoice_ID(), as.getC_AcctSchema_ID(), getTrxName());
-			whereClause += " AND Record_ID = " + iLine.getC_Invoice_ID();
+			List<MFactAcct> factAccts = query.list();
-			whereClause += " AND C_AcctSchema_ID = " + as.getC_AcctSchema_ID();
+			List<FactAcct> expected = Arrays.asList(new FactAcct(acctPT, BD_20, 2, false, BigDecimal.ZERO), 
-
+					new FactAcct(productExpense, BD_20, 2, true, BigDecimal.TEN));
-			int[] ids = MFactAcct.getAllIDs(MFactAcct.Table_Name, whereClause.toString(), getTrxName());
+			assertFactAcctEntries(factAccts, expected);
-
-			for (int id : ids)
-			{
-				// Test Accounting for Invoice
-				MFactAcct fa = new MFactAcct(Env.getCtx(), id, getTrxName());
-				if (fa.getAccount_ID() == acctPT.getAccount_ID())
-				{
-					assertEquals(BD_20, fa.getAmtAcctCr().setScale(2, RoundingMode.HALF_UP), "");
-					assertEquals(BigDecimal.ZERO.setScale(2, RoundingMode.HALF_UP), fa.getQty().setScale(2, RoundingMode.HALF_UP), "");
-				}
-				else if (fa.getAccount_ID() == productExpense.getAccount_ID())
-				{
-					assertEquals(BD_20, fa.getAmtAcctDr().setScale(2, RoundingMode.HALF_UP), "");
-					assertEquals(BigDecimal.TEN.setScale(2, RoundingMode.HALF_UP), fa.getQty().setScale(2, RoundingMode.HALF_UP), "");
-				}
-			}
 
 			// Testing Accounting For MatchInv
 			MMatchInv[] matchInvoices = MMatchInv.getInOut(Env.getCtx(), rLine.getM_InOut_ID(), getTrxName());
@@ -416,29 +375,11 @@ public class NonStockedExpTypeAvgPOCostingTest extends AbstractTestCase
 			// get Product Expense for the MatchInv
 			pc = new ProductCost(Env.getCtx(), matchInvoices[0].getM_Product_ID(), 0, getTrxName());
 			productExpense = pc.getAccount(ProductCost.ACCTTYPE_P_Expense, as);
-			whereClause = null;
+			query = MFactAcct.createRecordIdQuery(MMatchInv.Table_ID, matchInvoices[0].get_ID(), as.getC_AcctSchema_ID(), getTrxName());
-			whereClause = "AD_Table_ID = " + MMatchInv.Table_ID;
+			factAccts = query.list();
-			whereClause += " AND Record_ID = " + matchInvoices[0].get_ID();
+			expected = Arrays.asList(new FactAcct(acctNIR, BD_20, 2, true, BigDecimal.TEN), 
-			whereClause += " AND C_AcctSchema_ID = " + as.getC_AcctSchema_ID();
+					new FactAcct(productExpense, BD_20, 2, false, BigDecimal.TEN.negate()));
-
+			assertFactAcctEntries(factAccts, expected);
-			int[] idsMatchInv = MFactAcct.getAllIDs(MFactAcct.Table_Name, whereClause.toString(), getTrxName());
-
-			for (int id : idsMatchInv)
-			{
-				// Test Accounting for MatchINV
-				MFactAcct fa = new MFactAcct(Env.getCtx(), id, getTrxName());
-				if (fa.getAccount_ID() == acctNIR.getAccount_ID())
-				{
-					assertEquals(BD_20, fa.getAmtAcctDr().setScale(2, RoundingMode.HALF_UP), "");
-					assertEquals(BigDecimal.TEN.setScale(2, RoundingMode.HALF_UP), fa.getQty().setScale(2, RoundingMode.HALF_UP), "");
-				}
-				else if (fa.getAccount_ID() == productExpense.getAccount_ID())
-				{
-					assertEquals(BD_20, fa.getAmtAcctCr().setScale(2, RoundingMode.HALF_UP), "");
-					assertEquals(new BigDecimal("-10.00"), fa.getQty().setScale(2, RoundingMode.HALF_UP), "");
-				}
-			}
-
 		}
 		finally
 		{

org.idempiere.test/src/org/idempiere/test/costing/NonStockedExpTypeStdCostingTest.java

@@ -22,6 +22,7 @@ import static org.junit.jupiter.api.Assertions.fail;
 import java.math.BigDecimal;
 import java.math.RoundingMode;
 import java.sql.Timestamp;
+import java.util.Arrays;
 import java.util.List;
 
 import org.compiere.acct.Doc;
@@ -68,6 +69,7 @@ import org.eevolution.model.MPPProductBOM;
 import org.eevolution.model.MPPProductBOMLine;
 import org.idempiere.test.AbstractTestCase;
 import org.idempiere.test.DictionaryIDs;
+import org.idempiere.test.FactAcct;
 import org.junit.jupiter.api.Test;
 import org.junit.jupiter.api.parallel.Isolated;
 
@@ -129,38 +131,11 @@ public class NonStockedExpTypeStdCostingTest extends AbstractTestCase
 			ProductCost pc = new ProductCost(Env.getCtx(), rLine.getM_Product_ID(), 0, getTrxName());
 			MAccount productExpense = pc.getAccount(ProductCost.ACCTTYPE_P_Expense, as);
 
-			StringBuilder whereClause = new StringBuilder();
+			Query query = MFactAcct.createRecordIdQuery(MInOut.Table_ID, rLine.getM_InOut_ID(), as.getC_AcctSchema_ID(), getTrxName());
-			whereClause
+			List<MFactAcct> factAccts = query.list();
-							.append(MFactAcct.COLUMNNAME_AD_Table_ID)
+			List<FactAcct> expected = Arrays.asList(new FactAcct(acctNIR, BD_20, 2, false, BigDecimal.TEN.negate()),
-							.append("=")
+					new FactAcct(productExpense, BD_20, 2, true, BigDecimal.TEN));
-							.append(MInOut.Table_ID)
+			assertFactAcctEntries(factAccts, expected);
-							.append(" AND ")
-							.append(MFactAcct.COLUMNNAME_Record_ID)
-							.append("=")
-							.append(rLine.getM_InOut_ID())
-							.append(" AND ")
-							.append(MFactAcct.COLUMNNAME_C_AcctSchema_ID)
-							.append("=")
-							.append(as.getC_AcctSchema_ID());
-
-			int[] ids = MFactAcct.getAllIDs(MFactAcct.Table_Name, whereClause.toString(), getTrxName());
-
-			for (int id : ids)
-			{
-				// Test Accounting for MR
-				MFactAcct fa = new MFactAcct(Env.getCtx(), id, getTrxName());
-				if (fa.getAccount_ID() == acctNIR.getAccount_ID())
-				{
-					assertEquals(BD_20, fa.getAmtAcctCr().setScale(2, RoundingMode.HALF_UP), "");
-					assertEquals(new BigDecimal("-10.00"), fa.getQty().setScale(2, RoundingMode.HALF_UP), "");
-				}
-				else if (fa.getAccount_ID() == productExpense.getAccount_ID())
-				{
-					assertEquals(BD_20, fa.getAmtAcctDr().setScale(2, RoundingMode.HALF_UP), "");
-					assertEquals(BigDecimal.TEN.setScale(2, RoundingMode.HALF_UP), fa.getQty().setScale(2, RoundingMode.HALF_UP), "");
-				}
-			}
-
 		}
 		finally
 		{
@@ -377,38 +352,11 @@ public class NonStockedExpTypeStdCostingTest extends AbstractTestCase
 			// get AccPayable of the Invoice
 			MAccount acctPT = new MAccount(Env.getCtx(), as.getAcctSchemaDefault().getV_Liability_Acct(), getTrxName());
 
-			StringBuilder whereClause = new StringBuilder();
+			Query query = MFactAcct.createRecordIdQuery(MInvoice.Table_ID, iLine.getC_Invoice_ID(), as.getC_AcctSchema_ID(), getTrxName());
-
+			List<MFactAcct> factAccts = query.list();
-			whereClause
+			List<FactAcct> expected = Arrays.asList(new FactAcct(acctPT, BD_20, 2, false, BigDecimal.ZERO),
-							.append(MFactAcct.COLUMNNAME_AD_Table_ID)
+					new FactAcct(productExpense, BD_20, 2, true, BigDecimal.TEN));
-							.append("=")
+			assertFactAcctEntries(factAccts, expected);
-							.append(MInvoice.Table_ID)
-							.append(" AND ")
-							.append(MFactAcct.COLUMNNAME_Record_ID)
-							.append("=")
-							.append(iLine.getC_Invoice_ID())
-							.append(" AND ")
-							.append(MFactAcct.COLUMNNAME_C_AcctSchema_ID)
-							.append("=")
-							.append(as.getC_AcctSchema_ID());
-
-			int[] ids = MFactAcct.getAllIDs(MFactAcct.Table_Name, whereClause.toString(), getTrxName());
-
-			for (int id : ids)
-			{
-				// Test Accounting for Invoice
-				MFactAcct fa = new MFactAcct(Env.getCtx(), id, getTrxName());
-				if (fa.getAccount_ID() == acctPT.getAccount_ID())
-				{
-					assertEquals(BD_20, fa.getAmtAcctCr().setScale(2, RoundingMode.HALF_UP), "");
-					assertEquals(BigDecimal.ZERO.setScale(2, RoundingMode.HALF_UP), fa.getQty().setScale(2, RoundingMode.HALF_UP), "");
-				}
-				else if (fa.getAccount_ID() == productExpense.getAccount_ID())
-				{
-					assertEquals(BD_20, fa.getAmtAcctDr().setScale(2, RoundingMode.HALF_UP), "");
-					assertEquals(BigDecimal.TEN.setScale(2, RoundingMode.HALF_UP), fa.getQty().setScale(2, RoundingMode.HALF_UP), "");
-				}
-			}
 			
 			//Accounting MatchInv
 			MMatchInv[] matchInvoices = MMatchInv.getInOut(Env.getCtx(), rLine.getM_InOut_ID(), getTrxName());
@@ -426,39 +374,11 @@ public class NonStockedExpTypeStdCostingTest extends AbstractTestCase
 			pc = new ProductCost(Env.getCtx(), matchInvoices[0].getM_Product_ID(), 0, getTrxName());
 			productExpense = pc.getAccount(ProductCost.ACCTTYPE_P_Expense, as);
 
-			whereClause = null;
+			query = MFactAcct.createRecordIdQuery(MMatchInv.Table_ID, matchInvoices[0].get_ID(), as.getC_AcctSchema_ID(), getTrxName());
-			whereClause = new StringBuilder();
+			factAccts = query.list();
-			whereClause
+			expected = Arrays.asList(new FactAcct(acctNIR, BD_20, 2, true, BigDecimal.TEN),
-							.append(MFactAcct.COLUMNNAME_AD_Table_ID)
+					new FactAcct(productExpense, BD_20, 2, false, BigDecimal.TEN.negate()));
-							.append("=")
+			assertFactAcctEntries(factAccts, expected);
-							.append(MMatchInv.Table_ID)
-							.append(" AND ")
-							.append(MFactAcct.COLUMNNAME_Record_ID)
-							.append("=")
-							.append(matchInvoices[0].get_ID())
-							.append(" AND ")
-							.append(MFactAcct.COLUMNNAME_C_AcctSchema_ID)
-							.append("=")
-							.append(as.getC_AcctSchema_ID());
-
-			int[] idsMatchInv = MFactAcct.getAllIDs(MFactAcct.Table_Name, whereClause.toString(), getTrxName());
-
-			for (int id : idsMatchInv)
-			{
-				// Test Accounting for MatchINV
-				MFactAcct fa = new MFactAcct(Env.getCtx(), id, getTrxName());
-				if (fa.getAccount_ID() == acctNIR.getAccount_ID())
-				{
-					assertEquals(BD_20, fa.getAmtAcctDr().setScale(2, RoundingMode.HALF_UP), "");
-					assertEquals(BigDecimal.TEN.setScale(2, RoundingMode.HALF_UP), fa.getQty().setScale(2, RoundingMode.HALF_UP), "");
-				}
-				else if (fa.getAccount_ID() == productExpense.getAccount_ID())
-				{
-					assertEquals(BD_20, fa.getAmtAcctCr().setScale(2, RoundingMode.HALF_UP), "");
-					assertEquals(new BigDecimal("-10.00"), fa.getQty().setScale(2, RoundingMode.HALF_UP), "");
-				}
-			}
-
 		}
 		finally
 		{

org.idempiere.test/src/org/idempiere/test/model/Allocation2ndAcctSchemaTest.java

@@ -34,6 +34,7 @@ import java.sql.Timestamp;
 import java.util.ArrayList;
 import java.util.Calendar;
 import java.util.HashMap;
+import java.util.List;
 
 import org.compiere.acct.Doc;
 import org.compiere.acct.DocManager;
@@ -1453,11 +1454,11 @@ public class Allocation2ndAcctSchemaTest extends AbstractTestCase {
 			BigDecimal allocAmount = new BigDecimal(1000);
 			ArrayList<PostingLine> tradeLineList = new ArrayList<PostingLine>();
 			ArrayList<PostingLine> gainLossLineList = new ArrayList<PostingLine>();
-			BigDecimal accountedDrAmt = getAccountedAmount(usd, allocAmount, cr2.getMultiplyRate());
+			BigDecimal accountedDrAmt = getAccountedAmount(usd, allocAmount, cr1.getMultiplyRate());
 			BigDecimal accountedCrAmt = getAccountedAmount(usd, allocAmount, cr1.getMultiplyRate());
 			tradeLineList.add(new PostingLine(usd, accountedDrAmt, Env.ZERO));
 			tradeLineList.add(new PostingLine(usd, Env.ZERO, accountedCrAmt));
-			BigDecimal gainLossAmt = new BigDecimal(1000).setScale(usd.getStdPrecision(), RoundingMode.HALF_UP);
+			BigDecimal gainLossAmt = BigDecimal.ZERO;
 			gainLossLineList.add(new PostingLine(usd, Env.ZERO, gainLossAmt));
 			
 			testAllocationPosting(ass, allocList, null, tradeLineList, gainLossLineList, null);
@@ -2181,12 +2182,9 @@ public class Allocation2ndAcctSchemaTest extends AbstractTestCase {
 				BigDecimal totalTradeAmtAcct = Env.ZERO;
 				BigDecimal totalGainLossAmtAcct = Env.ZERO;
 				BigDecimal totalCurrBalAmtAcct = Env.ZERO;
-				String whereClause = MFactAcct.COLUMNNAME_AD_Table_ID + "=" + MAllocationHdr.Table_ID 
+				Query query = MFactAcct.createRecordIdQuery(MAllocationHdr.Table_ID, alloc.get_ID(), as.getC_AcctSchema_ID(), getTrxName());
-						+ " AND " + MFactAcct.COLUMNNAME_Record_ID + "=" + alloc.get_ID()
+				List<MFactAcct> factAccts = query.list();
-						+ " AND " + MFactAcct.COLUMNNAME_C_AcctSchema_ID + "=" + as.getC_AcctSchema_ID();
+				for (MFactAcct fa : factAccts) {
-				int[] ids = MFactAcct.getAllIDs(MFactAcct.Table_Name, whereClause, getTrxName());
-				for (int id : ids) {
-					MFactAcct fa = new MFactAcct(Env.getCtx(), id, getTrxName());
 					if (C_Charge_ID != 0 && acctCharge != null && acctCharge.getAccount_ID() == fa.getAccount_ID())
 						totalPaymentAmtAcct = totalPaymentAmtAcct.add(fa.getAmtAcctDr()).subtract(fa.getAmtAcctCr());
 					else if (C_Charge_ID == 0 && acctUnallocatedCash != null && acctUnallocatedCash.getAccount_ID() == fa.getAccount_ID())

org.idempiere.test/src/org/idempiere/test/model/AllocationTest.java

@@ -31,7 +31,9 @@ import static org.junit.jupiter.api.Assertions.assertTrue;
 import java.math.BigDecimal;
 import java.math.RoundingMode;
 import java.sql.Timestamp;
+import java.util.Arrays;
 import java.util.Calendar;
+import java.util.List;
 import java.util.Properties;
 import java.util.logging.LogRecord;
 
@@ -64,6 +66,7 @@ import org.compiere.wf.MWorkflow;
 import org.idempiere.test.AbstractTestCase;
 import org.idempiere.test.ConversionRateHelper;
 import org.idempiere.test.DictionaryIDs;
+import org.idempiere.test.FactAcct;
 import org.junit.jupiter.api.Test;
 import org.junit.jupiter.api.parallel.Isolated;
 import org.junit.jupiter.api.parallel.ResourceLock;
@@ -459,12 +462,9 @@ public class AllocationTest extends AbstractTestCase {
 				BigDecimal ucAmtAcctCr = new BigDecimal(31000);
 				BigDecimal lossAmtAcct = new BigDecimal(1000);
 				
-				whereClause = MFactAcct.COLUMNNAME_AD_Table_ID + "=" + MAllocationHdr.Table_ID 
+				Query query = MFactAcct.createRecordIdQuery(MAllocationHdr.Table_ID, allocation.get_ID(), as.getC_AcctSchema_ID(), getTrxName());
-						+ " AND " + MFactAcct.COLUMNNAME_Record_ID + "=" + allocation.get_ID()
+				List<MFactAcct> factAccts = query.list();
-						+ " AND " + MFactAcct.COLUMNNAME_C_AcctSchema_ID + "=" + as.getC_AcctSchema_ID();
+				for (MFactAcct fa : factAccts) {
-				int[] ids = MFactAcct.getAllIDs(MFactAcct.Table_Name, whereClause, getTrxName());
-				for (int id : ids) {
-					MFactAcct fa = new MFactAcct(Env.getCtx(), id, getTrxName());
 					if (acctUC.getAccount_ID() == fa.getAccount_ID()) {
 						if (fa.getAmtAcctDr().signum() > 0)
 							assertTrue(fa.getAmtAcctDr().compareTo(ucAmtAcctDr) == 0, fa.getAmtAcctDr().toPlainString() + "!=" + ucAmtAcctDr.toPlainString());						
@@ -605,12 +605,9 @@ public class AllocationTest extends AbstractTestCase {
 				MAccount acctLiability = doc.getAccount(Doc.ACCTTYPE_V_Liability, as);
 				BigDecimal tradeAmtAcct = new BigDecimal(2.13).setScale(usd.getStdPrecision(), RoundingMode.HALF_UP);;
 				
-				String whereClause = MFactAcct.COLUMNNAME_AD_Table_ID + "=" + MAllocationHdr.Table_ID 
+				Query query = MFactAcct.createRecordIdQuery(MAllocationHdr.Table_ID, allocation.get_ID(), as.getC_AcctSchema_ID(), getTrxName());
-						+ " AND " + MFactAcct.COLUMNNAME_Record_ID + "=" + allocation.get_ID()
+				List<MFactAcct> factAccts = query.list();
-						+ " AND " + MFactAcct.COLUMNNAME_C_AcctSchema_ID + "=" + as.getC_AcctSchema_ID();
+				for (MFactAcct fa : factAccts) {
-				int[] ids = MFactAcct.getAllIDs(MFactAcct.Table_Name, whereClause, getTrxName());
-				for (int id : ids) {
-					MFactAcct fa = new MFactAcct(Env.getCtx(), id, getTrxName());
 					if (acctLiability.getAccount_ID() == fa.getAccount_ID()) {
 						if (fa.getAmtAcctDr().signum() > 0)
 							assertTrue(fa.getAmtAcctDr().compareTo(tradeAmtAcct) == 0, fa.getAmtAcctDr().toPlainString() + "!=" + tradeAmtAcct.toPlainString());						
@@ -706,12 +703,9 @@ public class AllocationTest extends AbstractTestCase {
 				BigDecimal ucAmtAcctCr = new BigDecimal(31000);
 				BigDecimal lossAmtAcct = new BigDecimal(1000);
 				
-				whereClause = MFactAcct.COLUMNNAME_AD_Table_ID + "=" + MAllocationHdr.Table_ID 
+				Query query = MFactAcct.createRecordIdQuery(MAllocationHdr.Table_ID, allocation.get_ID(), as.getC_AcctSchema_ID(), getTrxName());
-						+ " AND " + MFactAcct.COLUMNNAME_Record_ID + "=" + allocation.get_ID()
+				List<MFactAcct> factAccts = query.list();
-						+ " AND " + MFactAcct.COLUMNNAME_C_AcctSchema_ID + "=" + as.getC_AcctSchema_ID();
+				for (MFactAcct fa : factAccts) {
-				int[] ids = MFactAcct.getAllIDs(MFactAcct.Table_Name, whereClause, getTrxName());
-				for (int id : ids) {
-					MFactAcct fa = new MFactAcct(Env.getCtx(), id, getTrxName());
 					if (acctUC.getAccount_ID() == fa.getAccount_ID()) {
 						if (fa.getAmtAcctDr().signum() > 0)
 							assertTrue(fa.getAmtAcctDr().compareTo(ucAmtAcctDr) == 0, fa.getAmtAcctDr().toPlainString() + "!=" + ucAmtAcctDr.toPlainString());						
@@ -897,43 +891,14 @@ public class AllocationTest extends AbstractTestCase {
 				MAccount acctART = new MAccount(Env.getCtx(), as.getAcctSchemaDefault().getC_Receivable_Acct(), getTrxName());
 				MAccount acctTD = new MAccount(Env.getCtx(), as.getAcctSchemaDefault().getT_Due_Acct(), getTrxName());
 
-				whereClause = MFactAcct.COLUMNNAME_AD_Table_ID + "=" + MAllocationHdr.Table_ID
+				Query query = MFactAcct.createRecordIdQuery(MAllocationHdr.Table_ID, alloc.get_ID(), as.getC_AcctSchema_ID(), getTrxName());
-						+ " AND " + MFactAcct.COLUMNNAME_Record_ID + "=" + alloc.get_ID()
+				List<MFactAcct> factAccts = query.list();
-						+ " AND " + MFactAcct.COLUMNNAME_C_AcctSchema_ID + "=" + as.getC_AcctSchema_ID()
+				List<FactAcct> expected = Arrays.asList(new FactAcct(acctUC, new BigDecimal("102.00"), 2, true),
-						+ " ORDER BY Created";
+						new FactAcct(acctDEP, new BigDecimal("2.00"), 2, true), new FactAcct(acctDEP, new BigDecimal("0.11"), 2, false),
-				int[] ids = MFactAcct.getAllIDs(MFactAcct.Table_Name, whereClause, getTrxName());
+						new FactAcct(acctWO, new BigDecimal("2.00"), 2, true), new FactAcct(acctWO, new BigDecimal("0.11"), 2, false),
-
+						new FactAcct(acctART, new BigDecimal("106.00"), 2, false),
-				for (int id : ids) {
+						new FactAcct(acctTD, new BigDecimal("0.11"), 2, true));
-					MFactAcct fa = new MFactAcct(Env.getCtx(), id, getTrxName());
+				assertFactAcctEntries(factAccts, expected);
-					if(fa.getAccount_ID() == acctUC.getAccount_ID()) {
-						assertEquals(fa.getAmtAcctDr().setScale(2, RoundingMode.HALF_UP), new BigDecimal("102.00"));
-						assertEquals(fa.getAmtAcctCr().setScale(2, RoundingMode.HALF_UP), new BigDecimal("0.00"));
-					} else if(fa.getAccount_ID() == acctDEP.getAccount_ID()) {
-						if(fa.getAmtAcctDr().setScale(2, RoundingMode.HALF_UP).compareTo(Env.ZERO)>0) {
-							assertEquals(fa.getAmtAcctDr().setScale(2, RoundingMode.HALF_UP), new BigDecimal("2.00"));
-							assertEquals(fa.getAmtAcctCr().setScale(2, RoundingMode.HALF_UP), new BigDecimal("0.00"));
-						} else {
-							assertEquals(fa.getAmtAcctDr().setScale(2, RoundingMode.HALF_UP), new BigDecimal("0.00"));
-							assertEquals(fa.getAmtAcctCr().setScale(2, RoundingMode.HALF_UP), new BigDecimal("0.11"));
-						}
-					} else if(fa.getAccount_ID() == acctWO.getAccount_ID()) {
-						if(fa.getAmtAcctDr().setScale(2, RoundingMode.HALF_UP).compareTo(Env.ZERO)>0) {
-							assertEquals(fa.getAmtAcctDr().setScale(2, RoundingMode.HALF_UP), new BigDecimal("2.00"));
-							assertEquals(fa.getAmtAcctCr().setScale(2, RoundingMode.HALF_UP), new BigDecimal("0.00"));
-						} else {
-							assertEquals(fa.getAmtAcctDr().setScale(2, RoundingMode.HALF_UP), new BigDecimal("0.00"));
-							assertEquals(fa.getAmtAcctCr().setScale(2, RoundingMode.HALF_UP), new BigDecimal("0.11"));
-						}
-
-					} else if(fa.getAccount_ID() == acctART.getAccount_ID()) {
-						assertEquals(fa.getAmtAcctDr().setScale(2, RoundingMode.HALF_UP), new BigDecimal("0.00"));
-						assertEquals(fa.getAmtAcctCr().setScale(2, RoundingMode.HALF_UP), new BigDecimal("106.00"));
-					} else if(fa.getAccount_ID() == acctTD.getAccount_ID()) {
-						assertEquals(fa.getAmtAcctDr().setScale(2, RoundingMode.HALF_UP), new BigDecimal("0.11"));
-						assertEquals(fa.getAmtAcctCr().setScale(2, RoundingMode.HALF_UP), new BigDecimal("0.00"));
-					}
-
-				}
 			}
 
 		} finally {
@@ -1028,42 +993,14 @@ public class AllocationTest extends AbstractTestCase {
 				MAccount acctART = new MAccount(Env.getCtx(), as.getAcctSchemaDefault().getC_Receivable_Acct(), getTrxName());
 				MAccount acctTD = new MAccount(Env.getCtx(), as.getAcctSchemaDefault().getT_Due_Acct(), getTrxName());
 
-				whereClause = MFactAcct.COLUMNNAME_AD_Table_ID + "=" + MAllocationHdr.Table_ID
+				Query query = MFactAcct.createRecordIdQuery(MAllocationHdr.Table_ID, alloc.get_ID(), as.getC_AcctSchema_ID(), getTrxName());
-						+ " AND " + MFactAcct.COLUMNNAME_Record_ID + "=" + alloc.get_ID()
+				List<MFactAcct> factAccts = query.list(); 
-						+ " AND " + MFactAcct.COLUMNNAME_C_AcctSchema_ID + "=" + as.getC_AcctSchema_ID()
+				List<FactAcct> expected = Arrays.asList(new FactAcct(acctPS, new BigDecimal("-102.00"), 2, true),
-						+ " ORDER BY Created";
+						new FactAcct(acctDEP, new BigDecimal("2.00").negate(), 2, true), new FactAcct(acctDEP, new BigDecimal("0.11"), 2, true),
-				int[] ids = MFactAcct.getAllIDs(MFactAcct.Table_Name, whereClause, getTrxName());
+						new FactAcct(acctWO, new BigDecimal("2.00").negate(), 2, true), new FactAcct(acctWO, new BigDecimal("0.11"), 2, true),
-
+						new FactAcct(acctART, new BigDecimal("106.00").negate(), 2, false),
-				for (int id : ids) {
+						new FactAcct(acctTD, new BigDecimal("0.11"), 2, false));
-					MFactAcct fa = new MFactAcct(Env.getCtx(), id, getTrxName());
+				assertFactAcctEntries(factAccts, expected);
-					if(fa.getAccount_ID() == acctPS.getAccount_ID()) {
-						assertEquals(fa.getAmtAcctDr().setScale(2, RoundingMode.HALF_UP), new BigDecimal("102.00").negate());
-						assertEquals(fa.getAmtAcctCr().setScale(2, RoundingMode.HALF_UP), new BigDecimal("0.00"));
-					} else if(fa.getAccount_ID() == acctDEP.getAccount_ID()) {
-						if(fa.getAmtAcctDr().setScale(2, RoundingMode.HALF_UP).compareTo(Env.ZERO)<0) {
-							assertEquals(fa.getAmtAcctDr().setScale(2, RoundingMode.HALF_UP), new BigDecimal("2.00").negate());
-							assertEquals(fa.getAmtAcctCr().setScale(2, RoundingMode.HALF_UP), new BigDecimal("0.00"));
-						} else {
-							assertEquals(fa.getAmtAcctDr().setScale(2, RoundingMode.HALF_UP), new BigDecimal("0.11"));
-							assertEquals(fa.getAmtAcctCr().setScale(2, RoundingMode.HALF_UP), new BigDecimal("0.00"));
-						}
-					} else if(fa.getAccount_ID() == acctWO.getAccount_ID()) {
-						if(fa.getAmtAcctDr().setScale(2, RoundingMode.HALF_UP).compareTo(Env.ZERO)<0) {
-							assertEquals(fa.getAmtAcctDr().setScale(2, RoundingMode.HALF_UP), new BigDecimal("2.00").negate());
-							assertEquals(fa.getAmtAcctCr().setScale(2, RoundingMode.HALF_UP), new BigDecimal("0.00"));
-						} else {
-							assertEquals(fa.getAmtAcctDr().setScale(2, RoundingMode.HALF_UP), new BigDecimal("0.11"));
-							assertEquals(fa.getAmtAcctCr().setScale(2, RoundingMode.HALF_UP), new BigDecimal("0.00"));
-						}
-					} else if(fa.getAccount_ID() == acctART.getAccount_ID()) {
-						assertEquals(fa.getAmtAcctDr().setScale(2, RoundingMode.HALF_UP), new BigDecimal("0.00"));
-						assertEquals(fa.getAmtAcctCr().setScale(2, RoundingMode.HALF_UP), new BigDecimal("106.00").negate());
-					} else if(fa.getAccount_ID() == acctTD.getAccount_ID()) {
-						assertEquals(fa.getAmtAcctDr().setScale(2, RoundingMode.HALF_UP), new BigDecimal("0.00"));
-						assertEquals(fa.getAmtAcctCr().setScale(2, RoundingMode.HALF_UP), new BigDecimal("0.11"));
-					}
-
-				}
 			}
 
 		} finally {
@@ -1158,42 +1095,14 @@ public class AllocationTest extends AbstractTestCase {
 				MAccount acctPS = new MAccount(Env.getCtx(), as.getAcctSchemaDefault().getB_PaymentSelect_Acct(), getTrxName());
 				MAccount acctTD = new MAccount(Env.getCtx(), as.getAcctSchemaDefault().getT_Credit_Acct(), getTrxName());
 
-				whereClause = MFactAcct.COLUMNNAME_AD_Table_ID + "=" + MAllocationHdr.Table_ID
+				Query query = MFactAcct.createRecordIdQuery(MAllocationHdr.Table_ID, alloc.get_ID(), as.getC_AcctSchema_ID(), getTrxName());
-						+ " AND " + MFactAcct.COLUMNNAME_Record_ID + "=" + alloc.get_ID()
+				List<MFactAcct> factAccts = query.list();
-						+ " AND " + MFactAcct.COLUMNNAME_C_AcctSchema_ID + "=" + as.getC_AcctSchema_ID()
+				List<FactAcct> expected = Arrays.asList(new FactAcct(acctPT, new BigDecimal("106.00"), 2, true),
-						+ " ORDER BY Created";
+						new FactAcct(acctDRE, new BigDecimal("2.00"), 2, false), new FactAcct(acctDRE, new BigDecimal("0.11"), 2, true),
-				int[] ids = MFactAcct.getAllIDs(MFactAcct.Table_Name, whereClause, getTrxName());
+						new FactAcct(acctWO, new BigDecimal("2.00"), 2, false), new FactAcct(acctWO, new BigDecimal("0.11"), 2, true),
-
+						new FactAcct(acctPS, new BigDecimal("102.00"), 2, false),
-				for (int id : ids) {
+						new FactAcct(acctTD, new BigDecimal("0.11"), 2, false));
-					MFactAcct fa = new MFactAcct(Env.getCtx(), id, getTrxName());
+				assertFactAcctEntries(factAccts, expected);
-					if(fa.getAccount_ID() == acctPT.getAccount_ID()) {
-						assertEquals(fa.getAmtAcctDr().setScale(2, RoundingMode.HALF_UP), new BigDecimal("106.00"));
-						assertEquals(fa.getAmtAcctCr().setScale(2, RoundingMode.HALF_UP), new BigDecimal("0.00"));
-					} else if(fa.getAccount_ID() == acctDRE.getAccount_ID()) {
-						if(fa.getAmtAcctCr().setScale(2, RoundingMode.HALF_UP).compareTo(Env.ZERO)>0) {
-							assertEquals(fa.getAmtAcctDr().setScale(2, RoundingMode.HALF_UP), new BigDecimal("0.00"));
-							assertEquals(fa.getAmtAcctCr().setScale(2, RoundingMode.HALF_UP), new BigDecimal("2.00"));
-						} else {
-							assertEquals(fa.getAmtAcctDr().setScale(2, RoundingMode.HALF_UP), new BigDecimal("0.11"));
-							assertEquals(fa.getAmtAcctCr().setScale(2, RoundingMode.HALF_UP), new BigDecimal("0.00"));
-						}
-					} else if(fa.getAccount_ID() == acctWO.getAccount_ID()) {
-						if(fa.getAmtAcctCr().setScale(2, RoundingMode.HALF_UP).compareTo(Env.ZERO)>0) {
-							assertEquals(fa.getAmtAcctDr().setScale(2, RoundingMode.HALF_UP), new BigDecimal("0.00"));
-							assertEquals(fa.getAmtAcctCr().setScale(2, RoundingMode.HALF_UP), new BigDecimal("2.00"));
-						} else {
-							assertEquals(fa.getAmtAcctDr().setScale(2, RoundingMode.HALF_UP), new BigDecimal("0.11"));
-							assertEquals(fa.getAmtAcctCr().setScale(2, RoundingMode.HALF_UP), new BigDecimal("0.00"));
-						}
-					} else if(fa.getAccount_ID() == acctPS.getAccount_ID()) {
-						assertEquals(fa.getAmtAcctDr().setScale(2, RoundingMode.HALF_UP), new BigDecimal("0.00"));
-						assertEquals(fa.getAmtAcctCr().setScale(2, RoundingMode.HALF_UP), new BigDecimal("102.00"));
-					} else if(fa.getAccount_ID() == acctTD.getAccount_ID()) {
-						assertEquals(fa.getAmtAcctDr().setScale(2, RoundingMode.HALF_UP), new BigDecimal("0.00"));
-						assertEquals(fa.getAmtAcctCr().setScale(2, RoundingMode.HALF_UP), new BigDecimal("0.11"));
-					}
-
-				}
 			}
 
 		} finally {
@@ -1288,44 +1197,15 @@ public class AllocationTest extends AbstractTestCase {
 				MAccount acctUC = new MAccount(Env.getCtx(), as.getAcctSchemaDefault().getB_UnallocatedCash_Acct(), getTrxName());
 				MAccount acctTD = new MAccount(Env.getCtx(), as.getAcctSchemaDefault().getT_Credit_Acct(), getTrxName());
 
-				whereClause = MFactAcct.COLUMNNAME_AD_Table_ID + "=" + MAllocationHdr.Table_ID
+				Query query = MFactAcct.createRecordIdQuery(MAllocationHdr.Table_ID, alloc.get_ID(), as.getC_AcctSchema_ID(), getTrxName());
-						+ " AND " + MFactAcct.COLUMNNAME_Record_ID + "=" + alloc.get_ID()
+				List<MFactAcct> factAccts = query.list();
-						+ " AND " + MFactAcct.COLUMNNAME_C_AcctSchema_ID + "=" + as.getC_AcctSchema_ID()
+				List<FactAcct> expected = Arrays.asList(new FactAcct(acctPT, new BigDecimal("106.00").negate(), 2, true),
-						+ " ORDER BY Created";
+						new FactAcct(acctDRE, new BigDecimal("2.00").negate(), 2, false), new FactAcct(acctDRE, new BigDecimal("0.11"), 2, false),
-				int[] ids = MFactAcct.getAllIDs(MFactAcct.Table_Name, whereClause, getTrxName());
+						new FactAcct(acctWO, new BigDecimal("2.00").negate(), 2, false), new FactAcct(acctWO, new BigDecimal("0.11"), 2, false),
-
+						new FactAcct(acctUC, new BigDecimal("102.00").negate(), 2, false),
-				for (int id : ids) {
+						new FactAcct(acctTD, new BigDecimal("0.11"), 2, true));
-					MFactAcct fa = new MFactAcct(Env.getCtx(), id, getTrxName());
+				assertFactAcctEntries(factAccts, expected);
-					if(fa.getAccount_ID() == acctPT.getAccount_ID()) {
-						assertEquals(fa.getAmtAcctDr().setScale(2, RoundingMode.HALF_UP), new BigDecimal("106.00").negate());
-						assertEquals(fa.getAmtAcctCr().setScale(2, RoundingMode.HALF_UP), new BigDecimal("0.00"));
-					} else if(fa.getAccount_ID() == acctDRE.getAccount_ID()) {
-						if(fa.getAmtAcctCr().setScale(2, RoundingMode.HALF_UP).compareTo(Env.ZERO)<0) {
-							assertEquals(fa.getAmtAcctDr().setScale(2, RoundingMode.HALF_UP), new BigDecimal("0.00"));
-							assertEquals(fa.getAmtAcctCr().setScale(2, RoundingMode.HALF_UP), new BigDecimal("2.00").negate());
-						} else {
-							assertEquals(fa.getAmtAcctDr().setScale(2, RoundingMode.HALF_UP), new BigDecimal("0.00"));
-							assertEquals(fa.getAmtAcctCr().setScale(2, RoundingMode.HALF_UP), new BigDecimal("0.11"));
 			}
-					} else if(fa.getAccount_ID() == acctWO.getAccount_ID()) {
-						if(fa.getAmtAcctCr().setScale(2, RoundingMode.HALF_UP).compareTo(Env.ZERO)<0) {
-							assertEquals(fa.getAmtAcctDr().setScale(2, RoundingMode.HALF_UP), new BigDecimal("0.00"));
-							assertEquals(fa.getAmtAcctCr().setScale(2, RoundingMode.HALF_UP), new BigDecimal("2.00").negate());
-						} else {
-							assertEquals(fa.getAmtAcctDr().setScale(2, RoundingMode.HALF_UP), new BigDecimal("0.00"));
-							assertEquals(fa.getAmtAcctCr().setScale(2, RoundingMode.HALF_UP), new BigDecimal("0.11"));
-						}
-					} else if(fa.getAccount_ID() == acctUC.getAccount_ID()) {
-						assertEquals(fa.getAmtAcctDr().setScale(2, RoundingMode.HALF_UP), new BigDecimal("0.00"));
-						assertEquals(fa.getAmtAcctCr().setScale(2, RoundingMode.HALF_UP), new BigDecimal("102.00").negate());
-					} else if(fa.getAccount_ID() == acctTD.getAccount_ID()) {
-						assertEquals(fa.getAmtAcctDr().setScale(2, RoundingMode.HALF_UP), new BigDecimal("0.11"));
-						assertEquals(fa.getAmtAcctCr().setScale(2, RoundingMode.HALF_UP), new BigDecimal("0.00"));
-					}
-
-				}
-			}
-
 		} finally {
 
 			rollback();
@@ -1419,43 +1299,14 @@ public class AllocationTest extends AbstractTestCase {
 				MAccount acctART = new MAccount(Env.getCtx(), as.getAcctSchemaDefault().getC_Receivable_Acct(), getTrxName());
 				MAccount acctTD = new MAccount(Env.getCtx(), as.getAcctSchemaDefault().getT_Due_Acct(), getTrxName());
 
-				whereClause = MFactAcct.COLUMNNAME_AD_Table_ID + "=" + MAllocationHdr.Table_ID
+				Query query = MFactAcct.createRecordIdQuery(MAllocationHdr.Table_ID, allocationa[0].get_ID(), as.getC_AcctSchema_ID(), getTrxName());
-						+ " AND " + MFactAcct.COLUMNNAME_Record_ID + "=" + allocationa[0].get_ID()
+				List<MFactAcct> factAccts = query.list();
-						+ " AND " + MFactAcct.COLUMNNAME_C_AcctSchema_ID + "=" + as.getC_AcctSchema_ID()
+				List<FactAcct> expected = Arrays.asList(new FactAcct(acctUC, new BigDecimal("102.00"), 2, true),
-						+ " ORDER BY Created";
+						new FactAcct(acctDEP, new BigDecimal("2.00"), 2, true), new FactAcct(acctDEP, new BigDecimal("0.11"), 2, false),
-				int[] ids = MFactAcct.getAllIDs(MFactAcct.Table_Name, whereClause, getTrxName());
+						new FactAcct(acctWO, new BigDecimal("2.00"), 2, true), new FactAcct(acctWO, new BigDecimal("0.11"), 2, false),
-
+						new FactAcct(acctART, new BigDecimal("106.00"), 2, false),
-				for (int id : ids) {
+						new FactAcct(acctTD, new BigDecimal("0.11"), 2, true));
-					MFactAcct fa = new MFactAcct(Env.getCtx(), id, getTrxName());
+				assertFactAcctEntries(factAccts, expected);
-					if(fa.getAccount_ID() == acctUC.getAccount_ID()) {
-						assertEquals(fa.getAmtAcctDr().setScale(2, RoundingMode.HALF_UP), new BigDecimal("102.00"));
-						assertEquals(fa.getAmtAcctCr().setScale(2, RoundingMode.HALF_UP), new BigDecimal("0.00"));
-					} else if(fa.getAccount_ID() == acctDEP.getAccount_ID()) {
-						if(fa.getAmtAcctDr().setScale(2, RoundingMode.HALF_UP).compareTo(Env.ZERO)>0) {
-							assertEquals(fa.getAmtAcctDr().setScale(2, RoundingMode.HALF_UP), new BigDecimal("2.00"));
-							assertEquals(fa.getAmtAcctCr().setScale(2, RoundingMode.HALF_UP), new BigDecimal("0.00"));
-						} else {
-							assertEquals(fa.getAmtAcctDr().setScale(2, RoundingMode.HALF_UP), new BigDecimal("0.00"));
-							assertEquals(fa.getAmtAcctCr().setScale(2, RoundingMode.HALF_UP), new BigDecimal("0.11"));
-						}
-					} else if(fa.getAccount_ID() == acctWO.getAccount_ID()) {
-						if(fa.getAmtAcctDr().setScale(2, RoundingMode.HALF_UP).compareTo(Env.ZERO)>0) {
-							assertEquals(fa.getAmtAcctDr().setScale(2, RoundingMode.HALF_UP), new BigDecimal("2.00"));
-							assertEquals(fa.getAmtAcctCr().setScale(2, RoundingMode.HALF_UP), new BigDecimal("0.00"));
-						} else {
-							assertEquals(fa.getAmtAcctDr().setScale(2, RoundingMode.HALF_UP), new BigDecimal("0.00"));
-							assertEquals(fa.getAmtAcctCr().setScale(2, RoundingMode.HALF_UP), new BigDecimal("0.11"));
-						}
-
-					} else if(fa.getAccount_ID() == acctART.getAccount_ID()) {
-						assertEquals(fa.getAmtAcctDr().setScale(2, RoundingMode.HALF_UP), new BigDecimal("0.00"));
-						assertEquals(fa.getAmtAcctCr().setScale(2, RoundingMode.HALF_UP), new BigDecimal("106.00"));
-					} else if(fa.getAccount_ID() == acctTD.getAccount_ID()) {
-						assertEquals(fa.getAmtAcctDr().setScale(2, RoundingMode.HALF_UP), new BigDecimal("0.11"));
-						assertEquals(fa.getAmtAcctCr().setScale(2, RoundingMode.HALF_UP), new BigDecimal("0.00"));
-					}
-
-				}
 			}
 
 		} finally {
@@ -1545,48 +1396,20 @@ public class AllocationTest extends AbstractTestCase {
 				// 78100_Bad Debts Write-off			|		   0.11	|		   0.00
 				// 21610 Tax due						|		   0.00	|		   0.11
 				// --------------------------------------------------------------------
-				MAccount acctPS = new MAccount(Env.getCtx(), as.getAcctSchemaDefault().getB_PaymentSelect_Acct(), getTrxName());
+				MAccount acctPS = new MAccount(Env.getCtx(), as.getAcctSchemaDefault().getB_UnallocatedCash_Acct(), getTrxName());
 				MAccount acctDEP = new MAccount(Env.getCtx(), as.getAcctSchemaDefault().getPayDiscount_Exp_Acct(), getTrxName());
 				MAccount acctWO = new MAccount(Env.getCtx(), as.getAcctSchemaDefault().getWriteOff_Acct(), getTrxName());
 				MAccount acctART = new MAccount(Env.getCtx(), as.getAcctSchemaDefault().getC_Receivable_Acct(), getTrxName());
 				MAccount acctTD = new MAccount(Env.getCtx(), as.getAcctSchemaDefault().getT_Due_Acct(), getTrxName());
 
-				whereClause = MFactAcct.COLUMNNAME_AD_Table_ID + "=" + MAllocationHdr.Table_ID
+				Query query = MFactAcct.createRecordIdQuery(MAllocationHdr.Table_ID, allocationa[0].get_ID(), as.getC_AcctSchema_ID(), getTrxName());
-						+ " AND " + MFactAcct.COLUMNNAME_Record_ID + "=" + allocationa[0].get_ID()
+				List<MFactAcct> factAccts = query.list();
-						+ " AND " + MFactAcct.COLUMNNAME_C_AcctSchema_ID + "=" + as.getC_AcctSchema_ID()
+				List<FactAcct> expected = Arrays.asList(new FactAcct(acctPS, new BigDecimal("102.00").negate(), 2, true),
-						+ " ORDER BY Created";
+						new FactAcct(acctDEP, new BigDecimal("2.00").negate(), 2, true), new FactAcct(acctDEP, new BigDecimal("0.11"), 2, true),
-				int[] ids = MFactAcct.getAllIDs(MFactAcct.Table_Name, whereClause, getTrxName());
+						new FactAcct(acctWO, new BigDecimal("2.00").negate(), 2, true), new FactAcct(acctWO, new BigDecimal("0.11"), 2, true),
-
+						new FactAcct(acctART, new BigDecimal("106.00").negate(), 2, false),
-				for (int id : ids) {
+						new FactAcct(acctTD, new BigDecimal("0.11"), 2, false));
-					MFactAcct fa = new MFactAcct(Env.getCtx(), id, getTrxName());
+				assertFactAcctEntries(factAccts, expected);
-					if(fa.getAccount_ID() == acctPS.getAccount_ID()) {
-						assertEquals(fa.getAmtAcctDr().setScale(2, RoundingMode.HALF_UP), new BigDecimal("102.00").negate());
-						assertEquals(fa.getAmtAcctCr().setScale(2, RoundingMode.HALF_UP), new BigDecimal("0.00"));
-					} else if(fa.getAccount_ID() == acctDEP.getAccount_ID()) {
-						if(fa.getAmtAcctDr().setScale(2, RoundingMode.HALF_UP).compareTo(Env.ZERO)<0) {
-							assertEquals(fa.getAmtAcctDr().setScale(2, RoundingMode.HALF_UP), new BigDecimal("2.00").negate());
-							assertEquals(fa.getAmtAcctCr().setScale(2, RoundingMode.HALF_UP), new BigDecimal("0.00"));
-						} else {
-							assertEquals(fa.getAmtAcctDr().setScale(2, RoundingMode.HALF_UP), new BigDecimal("0.11"));
-							assertEquals(fa.getAmtAcctCr().setScale(2, RoundingMode.HALF_UP), new BigDecimal("0.00"));
-						}
-					} else if(fa.getAccount_ID() == acctWO.getAccount_ID()) {
-						if(fa.getAmtAcctDr().setScale(2, RoundingMode.HALF_UP).compareTo(Env.ZERO)<0) {
-							assertEquals(fa.getAmtAcctDr().setScale(2, RoundingMode.HALF_UP), new BigDecimal("2.00").negate());
-							assertEquals(fa.getAmtAcctCr().setScale(2, RoundingMode.HALF_UP), new BigDecimal("0.00"));
-						} else {
-							assertEquals(fa.getAmtAcctDr().setScale(2, RoundingMode.HALF_UP), new BigDecimal("0.11"));
-							assertEquals(fa.getAmtAcctCr().setScale(2, RoundingMode.HALF_UP), new BigDecimal("0.00"));
-						}
-					} else if(fa.getAccount_ID() == acctART.getAccount_ID()) {
-						assertEquals(fa.getAmtAcctDr().setScale(2, RoundingMode.HALF_UP), new BigDecimal("0.00"));
-						assertEquals(fa.getAmtAcctCr().setScale(2, RoundingMode.HALF_UP), new BigDecimal("106.00").negate());
-					} else if(fa.getAccount_ID() == acctTD.getAccount_ID()) {
-						assertEquals(fa.getAmtAcctDr().setScale(2, RoundingMode.HALF_UP), new BigDecimal("0.00"));
-						assertEquals(fa.getAmtAcctCr().setScale(2, RoundingMode.HALF_UP), new BigDecimal("0.11"));
-					}
-
-				}
 			}
 
 		} finally {
@@ -1682,42 +1505,14 @@ public class AllocationTest extends AbstractTestCase {
 				MAccount acctPS = new MAccount(Env.getCtx(), as.getAcctSchemaDefault().getB_PaymentSelect_Acct(), getTrxName());
 				MAccount acctTD = new MAccount(Env.getCtx(), as.getAcctSchemaDefault().getT_Credit_Acct(), getTrxName());
 
-				whereClause = MFactAcct.COLUMNNAME_AD_Table_ID + "=" + MAllocationHdr.Table_ID
+				Query query = MFactAcct.createRecordIdQuery(MAllocationHdr.Table_ID, allocationa[0].get_ID(), as.getC_AcctSchema_ID(), getTrxName());
-						+ " AND " + MFactAcct.COLUMNNAME_Record_ID + "=" + allocationa[0].get_ID()
+				List<MFactAcct> factAccts = query.list();
-						+ " AND " + MFactAcct.COLUMNNAME_C_AcctSchema_ID + "=" + as.getC_AcctSchema_ID()
+				List<FactAcct> expected = Arrays.asList(new FactAcct(acctPT, new BigDecimal("106.00"), 2, true),
-						+ " ORDER BY Created";
+						new FactAcct(acctDRE, new BigDecimal("2.00"), 2, false), new FactAcct(acctDRE, new BigDecimal("0.11"), 2, true),
-				int[] ids = MFactAcct.getAllIDs(MFactAcct.Table_Name, whereClause, getTrxName());
+						new FactAcct(acctWO, new BigDecimal("2.00"), 2, false), new FactAcct(acctWO, new BigDecimal("0.11"), 2, true),
-
+						new FactAcct(acctPS, new BigDecimal("102.00"), 2, false),
-				for (int id : ids) {
+						new FactAcct(acctTD, new BigDecimal("0.11"), 2, false));
-					MFactAcct fa = new MFactAcct(Env.getCtx(), id, getTrxName());
+				assertFactAcctEntries(factAccts, expected);
-					if(fa.getAccount_ID() == acctPT.getAccount_ID()) {
-						assertEquals(fa.getAmtAcctDr().setScale(2, RoundingMode.HALF_UP), new BigDecimal("106.00"));
-						assertEquals(fa.getAmtAcctCr().setScale(2, RoundingMode.HALF_UP), new BigDecimal("0.00"));
-					} else if(fa.getAccount_ID() == acctDRE.getAccount_ID()) {
-						if(fa.getAmtAcctCr().setScale(2, RoundingMode.HALF_UP).compareTo(Env.ZERO)>0) {
-							assertEquals(fa.getAmtAcctDr().setScale(2, RoundingMode.HALF_UP), new BigDecimal("0.00"));
-							assertEquals(fa.getAmtAcctCr().setScale(2, RoundingMode.HALF_UP), new BigDecimal("2.00"));
-						} else {
-							assertEquals(fa.getAmtAcctDr().setScale(2, RoundingMode.HALF_UP), new BigDecimal("0.11"));
-							assertEquals(fa.getAmtAcctCr().setScale(2, RoundingMode.HALF_UP), new BigDecimal("0.00"));
-						}
-					} else if(fa.getAccount_ID() == acctWO.getAccount_ID()) {
-						if(fa.getAmtAcctCr().setScale(2, RoundingMode.HALF_UP).compareTo(Env.ZERO)>0) {
-							assertEquals(fa.getAmtAcctDr().setScale(2, RoundingMode.HALF_UP), new BigDecimal("0.00"));
-							assertEquals(fa.getAmtAcctCr().setScale(2, RoundingMode.HALF_UP), new BigDecimal("2.00"));
-						} else {
-							assertEquals(fa.getAmtAcctDr().setScale(2, RoundingMode.HALF_UP), new BigDecimal("0.11"));
-							assertEquals(fa.getAmtAcctCr().setScale(2, RoundingMode.HALF_UP), new BigDecimal("0.00"));
-						}
-					} else if(fa.getAccount_ID() == acctPS.getAccount_ID()) {
-						assertEquals(fa.getAmtAcctDr().setScale(2, RoundingMode.HALF_UP), new BigDecimal("0.00"));
-						assertEquals(fa.getAmtAcctCr().setScale(2, RoundingMode.HALF_UP), new BigDecimal("102.00"));
-					} else if(fa.getAccount_ID() == acctTD.getAccount_ID()) {
-						assertEquals(fa.getAmtAcctDr().setScale(2, RoundingMode.HALF_UP), new BigDecimal("0.00"));
-						assertEquals(fa.getAmtAcctCr().setScale(2, RoundingMode.HALF_UP), new BigDecimal("0.11"));
-					}
-
-				}
 			}
 
 		} finally {
@@ -1810,45 +1605,17 @@ public class AllocationTest extends AbstractTestCase {
 				MAccount acctPT = new MAccount(Env.getCtx(), as.getAcctSchemaDefault().getV_Liability_Acct(), getTrxName());
 				MAccount acctDRE = new MAccount(Env.getCtx(), as.getAcctSchemaDefault().getPayDiscount_Rev_Acct(), getTrxName());
 				MAccount acctWO = new MAccount(Env.getCtx(), as.getAcctSchemaDefault().getWriteOff_Acct(), getTrxName());
-				MAccount acctUC = new MAccount(Env.getCtx(), as.getAcctSchemaDefault().getB_UnallocatedCash_Acct(), getTrxName());
+				MAccount acctUC = new MAccount(Env.getCtx(), as.getAcctSchemaDefault().getB_PaymentSelect_Acct(), getTrxName());
 				MAccount acctTD = new MAccount(Env.getCtx(), as.getAcctSchemaDefault().getT_Credit_Acct(), getTrxName());
 
-				whereClause = MFactAcct.COLUMNNAME_AD_Table_ID + "=" + MAllocationHdr.Table_ID
+				Query query = MFactAcct.createRecordIdQuery(MAllocationHdr.Table_ID, allocationa[0].get_ID(), as.getC_AcctSchema_ID(), getTrxName());
-						+ " AND " + MFactAcct.COLUMNNAME_Record_ID + "=" + allocationa[0].get_ID()
+				List<MFactAcct> factAccts = query.list();
-						+ " AND " + MFactAcct.COLUMNNAME_C_AcctSchema_ID + "=" + as.getC_AcctSchema_ID()
+				List<FactAcct> expected = Arrays.asList(new FactAcct(acctPT, new BigDecimal("106.00").negate(), 2, true),
-						+ " ORDER BY Created";
+						new FactAcct(acctDRE, new BigDecimal("2.00").negate(), 2, false), new FactAcct(acctDRE, new BigDecimal("0.11"), 2, false),
-				int[] ids = MFactAcct.getAllIDs(MFactAcct.Table_Name, whereClause, getTrxName());
+						new FactAcct(acctWO, new BigDecimal("2.00").negate(), 2, false), new FactAcct(acctWO, new BigDecimal("0.11"), 2, false),
-
+						new FactAcct(acctUC, new BigDecimal("102.00").negate(), 2, false),
-				for (int id : ids) {
+						new FactAcct(acctTD, new BigDecimal("0.11"), 2, true));
-					MFactAcct fa = new MFactAcct(Env.getCtx(), id, getTrxName());
+				assertFactAcctEntries(factAccts, expected);
-					if(fa.getAccount_ID() == acctPT.getAccount_ID()) {
-						assertEquals(fa.getAmtAcctDr().setScale(2, RoundingMode.HALF_UP), new BigDecimal("106.00").negate());
-						assertEquals(fa.getAmtAcctCr().setScale(2, RoundingMode.HALF_UP), new BigDecimal("0.00"));
-					} else if(fa.getAccount_ID() == acctDRE.getAccount_ID()) {
-						if(fa.getAmtAcctCr().setScale(2, RoundingMode.HALF_UP).compareTo(Env.ZERO)<0) {
-							assertEquals(fa.getAmtAcctDr().setScale(2, RoundingMode.HALF_UP), new BigDecimal("0.00"));
-							assertEquals(fa.getAmtAcctCr().setScale(2, RoundingMode.HALF_UP), new BigDecimal("2.00").negate());
-						} else {
-							assertEquals(fa.getAmtAcctDr().setScale(2, RoundingMode.HALF_UP), new BigDecimal("0.00"));
-							assertEquals(fa.getAmtAcctCr().setScale(2, RoundingMode.HALF_UP), new BigDecimal("0.11"));
-						}
-					} else if(fa.getAccount_ID() == acctWO.getAccount_ID()) {
-						if(fa.getAmtAcctCr().setScale(2, RoundingMode.HALF_UP).compareTo(Env.ZERO)<0) {
-							assertEquals(fa.getAmtAcctDr().setScale(2, RoundingMode.HALF_UP), new BigDecimal("0.00"));
-							assertEquals(fa.getAmtAcctCr().setScale(2, RoundingMode.HALF_UP), new BigDecimal("2.00").negate());
-						} else {
-							assertEquals(fa.getAmtAcctDr().setScale(2, RoundingMode.HALF_UP), new BigDecimal("0.00"));
-							assertEquals(fa.getAmtAcctCr().setScale(2, RoundingMode.HALF_UP), new BigDecimal("0.11"));
-						}
-					} else if(fa.getAccount_ID() == acctUC.getAccount_ID()) {
-						assertEquals(fa.getAmtAcctDr().setScale(2, RoundingMode.HALF_UP), new BigDecimal("0.00"));
-						assertEquals(fa.getAmtAcctCr().setScale(2, RoundingMode.HALF_UP), new BigDecimal("104.00").negate());
-					} else if(fa.getAccount_ID() == acctTD.getAccount_ID()) {
-						assertEquals(fa.getAmtAcctDr().setScale(2, RoundingMode.HALF_UP), new BigDecimal("0.11"));
-						assertEquals(fa.getAmtAcctCr().setScale(2, RoundingMode.HALF_UP), new BigDecimal("0.00"));
-					}
-
-				}
 			}
 
 		} finally {
@@ -1932,60 +1699,29 @@ public class AllocationTest extends AbstractTestCase {
 
 				// Account								|	Acct Debit	|	Acct Credit
 				// --------------------------------------------------------------------
-				// 59201_Payment discount revenue		|		  2.00	|		   0.00
+				// 59201_Payment discount expense		|		  2.00	|		   0.00
 				// 78100_Bad Debts Write-off			|		  2.00	|		   0.00
 				// 12110 Accounts Receivable - Trade	|		  0.00	|		 106.00
 				// 21610 Tax due						|		  0.11	|		   0.00
-				// 59201_Payment discount revenue		|		  0.00	|		   0.11
+				// 59201_Payment discount expense		|		  0.00	|		   0.11
 				// 21610 Tax due						|		  0.11	|		   0.00
 				// 78100_Bad Debts Write-off			|		  0.00	|		   0.11
 				// 12110_Accounts Receivable - Trade	|		  0.00	|		-102.00
 				// --------------------------------------------------------------------
-				// ToDo: set Account
+				doc.setC_BPartner_ID(bpartner.getC_BPartner_ID());
-				MAccount acctDRE = new MAccount(Env.getCtx(), as.getAcctSchemaDefault().getPayDiscount_Rev_Acct(), getTrxName());
+				MAccount acctDRE = doc.getAccount(Doc.ACCTTYPE_DiscountExp, as);
-				MAccount acctWO = new MAccount(Env.getCtx(), as.getAcctSchemaDefault().getWriteOff_Acct(), getTrxName());
+				MAccount acctWO = doc.getAccount(Doc.ACCTTYPE_WriteOff, as);
-				MAccount acctART = new MAccount(Env.getCtx(), as.getAcctSchemaDefault().getC_Receivable_Acct(), getTrxName());
+				MAccount acctART = doc.getAccount(Doc.ACCTTYPE_C_Receivable, as);
 				MAccount acctTD = new MAccount(Env.getCtx(), as.getAcctSchemaDefault().getT_Due_Acct(), getTrxName());
 
-				whereClause = MFactAcct.COLUMNNAME_AD_Table_ID + "=" + MAllocationHdr.Table_ID
+				Query query = MFactAcct.createRecordIdQuery(MAllocationHdr.Table_ID, alloc.get_ID(), as.getC_AcctSchema_ID(), getTrxName());
-						+ " AND " + MFactAcct.COLUMNNAME_Record_ID + "=" + alloc.get_ID()
+				List<MFactAcct> factAccts = query.list();
-						+ " AND " + MFactAcct.COLUMNNAME_C_AcctSchema_ID + "=" + as.getC_AcctSchema_ID()
+				List<FactAcct> expected = Arrays.asList(new FactAcct(acctDRE, new BigDecimal("2.00"), 2, true), 
-						+ " ORDER BY Created";
+						new FactAcct(acctDRE, new BigDecimal("0.11"), 2, false),
-				int[] ids = MFactAcct.getAllIDs(MFactAcct.Table_Name, whereClause, getTrxName());
+						new FactAcct(acctWO, new BigDecimal("2.00"), 2, true), new FactAcct(acctWO, new BigDecimal("0.11"), 2, false),
-
+						new FactAcct(acctART, new BigDecimal("106.00"), 2, false), new FactAcct(acctART, new BigDecimal("-102.00"), 2, false),
-				for (int id : ids) {
+						new FactAcct(acctTD, new BigDecimal("0.11"), 2, true));
-					MFactAcct fa = new MFactAcct(Env.getCtx(), id, getTrxName());
+				assertFactAcctEntries(factAccts, expected);
-					if(fa.getAccount_ID() == acctDRE.getAccount_ID()) {
-						if(fa.getAmtAcctDr().setScale(2, RoundingMode.HALF_UP).compareTo(Env.ZERO)>0) {
-							assertEquals(fa.getAmtAcctDr().setScale(2, RoundingMode.HALF_UP), new BigDecimal("2.00"));
-							assertEquals(fa.getAmtAcctCr().setScale(2, RoundingMode.HALF_UP), new BigDecimal("0.00"));
-						} else {
-							assertEquals(fa.getAmtAcctDr().setScale(2, RoundingMode.HALF_UP), new BigDecimal("0.00"));
-							assertEquals(fa.getAmtAcctCr().setScale(2, RoundingMode.HALF_UP), new BigDecimal("0.11"));
-						}
-					} else if(fa.getAccount_ID() == acctWO.getAccount_ID()) {
-						if(fa.getAmtAcctDr().setScale(2, RoundingMode.HALF_UP).compareTo(Env.ZERO)>0) {
-							assertEquals(fa.getAmtAcctDr().setScale(2, RoundingMode.HALF_UP), new BigDecimal("2.00"));
-							assertEquals(fa.getAmtAcctCr().setScale(2, RoundingMode.HALF_UP), new BigDecimal("0.00"));
-						} else {
-							assertEquals(fa.getAmtAcctDr().setScale(2, RoundingMode.HALF_UP), new BigDecimal("0.00"));
-							assertEquals(fa.getAmtAcctCr().setScale(2, RoundingMode.HALF_UP), new BigDecimal("0.11"));
-						}
-
-					} else if(fa.getAccount_ID() == acctART.getAccount_ID()) {
-						if(fa.getAmtAcctCr().setScale(2, RoundingMode.HALF_UP).compareTo(Env.ZERO)>0) {
-							assertEquals(fa.getAmtAcctDr().setScale(2, RoundingMode.HALF_UP), new BigDecimal("0.00"));
-							assertEquals(fa.getAmtAcctCr().setScale(2, RoundingMode.HALF_UP), new BigDecimal("106.00"));
-						} else {
-							assertEquals(fa.getAmtAcctDr().setScale(2, RoundingMode.HALF_UP), new BigDecimal("0.00"));
-							assertEquals(fa.getAmtAcctCr().setScale(2, RoundingMode.HALF_UP), new BigDecimal("-102.00"));
-						}
-					} else if(fa.getAccount_ID() == acctTD.getAccount_ID()) {
-						assertEquals(fa.getAmtAcctDr().setScale(2, RoundingMode.HALF_UP), new BigDecimal("0.11"));
-						assertEquals(fa.getAmtAcctCr().setScale(2, RoundingMode.HALF_UP), new BigDecimal("0.00"));
-					}
-
-				}
 			}
 
 		} finally {
@@ -2085,43 +1821,14 @@ public class AllocationTest extends AbstractTestCase {
 				MAccount acctWO = new MAccount(Env.getCtx(), as.getAcctSchemaDefault().getWriteOff_Acct(), getTrxName());
 				MAccount acctTD = new MAccount(Env.getCtx(), as.getAcctSchemaDefault().getT_Credit_Acct(), getTrxName());
 
-				whereClause = MFactAcct.COLUMNNAME_AD_Table_ID + "=" + MAllocationHdr.Table_ID
+				Query query = MFactAcct.createRecordIdQuery(MAllocationHdr.Table_ID, alloc.get_ID(), as.getC_AcctSchema_ID(), getTrxName());
-						+ " AND " + MFactAcct.COLUMNNAME_Record_ID + "=" + alloc.get_ID()
+				List<MFactAcct> factAccts = query.list();
-						+ " AND " + MFactAcct.COLUMNNAME_C_AcctSchema_ID + "=" + as.getC_AcctSchema_ID()
+				List<FactAcct> expected = Arrays.asList(new FactAcct(acctPT, new BigDecimal("106.00"), 2, true),
-						+ " ORDER BY Created";
+						new FactAcct(acctPT, new BigDecimal("-102.00"), 2, true),
-				int[] ids = MFactAcct.getAllIDs(MFactAcct.Table_Name, whereClause, getTrxName());
+						new FactAcct(acctDRE, new BigDecimal("2.00"), 2, false), new FactAcct(acctDRE, new BigDecimal("0.11"), 2, true),
-
+						new FactAcct(acctWO, new BigDecimal("2.00"), 2, false), new FactAcct(acctWO, new BigDecimal("0.11"), 2, true),
-				for (int id : ids) {
+						new FactAcct(acctTD, new BigDecimal("0.11"), 2, false));
-					MFactAcct fa = new MFactAcct(Env.getCtx(), id, getTrxName());
+				assertFactAcctEntries(factAccts, expected);
-					if(fa.getAccount_ID() == acctPT.getAccount_ID()) {
-						if(fa.getAmtAcctDr().setScale(2, RoundingMode.HALF_UP).compareTo(Env.ZERO)>0) {
-							assertEquals(fa.getAmtAcctDr().setScale(2, RoundingMode.HALF_UP), new BigDecimal("106.00"));
-							assertEquals(fa.getAmtAcctCr().setScale(2, RoundingMode.HALF_UP), new BigDecimal("0.00"));
-						} else {
-							assertEquals(fa.getAmtAcctDr().setScale(2, RoundingMode.HALF_UP), new BigDecimal("-102.00"));
-							assertEquals(fa.getAmtAcctCr().setScale(2, RoundingMode.HALF_UP), new BigDecimal("0.00"));
-						}
-					} else if(fa.getAccount_ID() == acctDRE.getAccount_ID()) {
-						if(fa.getAmtAcctCr().setScale(2, RoundingMode.HALF_UP).compareTo(Env.ZERO)>0) {
-							assertEquals(fa.getAmtAcctDr().setScale(2, RoundingMode.HALF_UP), new BigDecimal("0.00"));
-							assertEquals(fa.getAmtAcctCr().setScale(2, RoundingMode.HALF_UP), new BigDecimal("2.00"));
-						} else {
-							assertEquals(fa.getAmtAcctDr().setScale(2, RoundingMode.HALF_UP), new BigDecimal("0.11"));
-							assertEquals(fa.getAmtAcctCr().setScale(2, RoundingMode.HALF_UP), new BigDecimal("0.00"));
-						}
-					} else if(fa.getAccount_ID() == acctWO.getAccount_ID()) {
-						if(fa.getAmtAcctCr().setScale(2, RoundingMode.HALF_UP).compareTo(Env.ZERO)>0) {
-							assertEquals(fa.getAmtAcctDr().setScale(2, RoundingMode.HALF_UP), new BigDecimal("0.00"));
-							assertEquals(fa.getAmtAcctCr().setScale(2, RoundingMode.HALF_UP), new BigDecimal("2.00"));
-						} else {
-							assertEquals(fa.getAmtAcctDr().setScale(2, RoundingMode.HALF_UP), new BigDecimal("0.11"));
-							assertEquals(fa.getAmtAcctCr().setScale(2, RoundingMode.HALF_UP), new BigDecimal("0.00"));
-						}
-					} else if(fa.getAccount_ID() == acctTD.getAccount_ID()) {
-						assertEquals(fa.getAmtAcctDr().setScale(2, RoundingMode.HALF_UP), new BigDecimal("0.00"));
-						assertEquals(fa.getAmtAcctCr().setScale(2, RoundingMode.HALF_UP), new BigDecimal("0.11"));
-					}
-				}
 			}
 
 		} finally {
@@ -2242,18 +1949,10 @@ public class AllocationTest extends AbstractTestCase {
 				MAccount acctUC = doc.getAccount(Doc.ACCTTYPE_UnallocatedCash, as);
 				BigDecimal ucAmtAcctDr = new BigDecimal(370.88).setScale(2, RoundingMode.HALF_UP);
 				
-				whereClause = MFactAcct.COLUMNNAME_AD_Table_ID + "=" + MAllocationHdr.Table_ID 
+				Query query = MFactAcct.createRecordIdQuery(MAllocationHdr.Table_ID, allocation.get_ID(), as.getC_AcctSchema_ID(), getTrxName());
-						+ " AND " + MFactAcct.COLUMNNAME_Record_ID + "=" + allocation.get_ID()
+				List<MFactAcct> factAccts = query.list();
-						+ " AND " + MFactAcct.COLUMNNAME_C_AcctSchema_ID + "=" + as.getC_AcctSchema_ID()
+				List<FactAcct> expected = Arrays.asList(new FactAcct(acctUC, ucAmtAcctDr, 2, true));
-						+ " ORDER BY Created";
+				assertFactAcctEntries(factAccts, expected);
-				int[] ids = MFactAcct.getAllIDs(MFactAcct.Table_Name, whereClause, getTrxName());
-				for (int id : ids) {
-					MFactAcct fa = new MFactAcct(Env.getCtx(), id, getTrxName());
-					if (acctUC.getAccount_ID() == fa.getAccount_ID()) {
-						if (fa.getAmtAcctDr().signum() > 0)
-							assertTrue(fa.getAmtAcctDr().compareTo(ucAmtAcctDr) == 0, fa.getAmtAcctDr().toPlainString() + "!=" + ucAmtAcctDr.toPlainString());
-					}
-				}
 			}
 			
 			MInvoice invoice2 = new MInvoice(Env.getCtx(), 0, getTrxName());			
@@ -2313,13 +2012,9 @@ public class AllocationTest extends AbstractTestCase {
 				BigDecimal ucAmtAcctDr = new BigDecimal(175.67).setScale(2, RoundingMode.HALF_UP);
 				BigDecimal ucAmtAcctCr = new BigDecimal(0.01).setScale(2, RoundingMode.HALF_UP);
 				
-				whereClause = MFactAcct.COLUMNNAME_AD_Table_ID + "=" + MAllocationHdr.Table_ID 
+				Query query = MFactAcct.createRecordIdQuery(MAllocationHdr.Table_ID, allocation.get_ID(), as.getC_AcctSchema_ID(), getTrxName());
-						+ " AND " + MFactAcct.COLUMNNAME_Record_ID + "=" + allocation.get_ID()
+				List<MFactAcct> factAccts = query.list();
-						+ " AND " + MFactAcct.COLUMNNAME_C_AcctSchema_ID + "=" + as.getC_AcctSchema_ID()
+				for (MFactAcct fa : factAccts) {
-						+ " ORDER BY Created";
-				int[] ids = MFactAcct.getAllIDs(MFactAcct.Table_Name, whereClause, getTrxName());
-				for (int id : ids) {
-					MFactAcct fa = new MFactAcct(Env.getCtx(), id, getTrxName());
 					if (acctUC.getAccount_ID() == fa.getAccount_ID()) {
 						if (fa.getAmtAcctDr().signum() > 0)
 							assertTrue(fa.getAmtAcctDr().compareTo(ucAmtAcctDr) == 0, fa.getAmtAcctDr().toPlainString() + "!=" + ucAmtAcctDr.toPlainString());		

org.idempiere.test/src/org/idempiere/test/model/MTaxTest.java

@@ -31,6 +31,7 @@ import static org.junit.jupiter.api.Assertions.assertTrue;
 
 import java.math.BigDecimal;
 import java.math.RoundingMode;
+import java.util.List;
 import java.util.Properties;
 
 import org.adempiere.base.Core;
@@ -58,6 +59,7 @@ import org.compiere.model.MTax;
 import org.compiere.model.MTaxCategory;
 import org.compiere.model.MWarehouse;
 import org.compiere.model.ProductCost;
+import org.compiere.model.Query;
 import org.compiere.model.Tax;
 import org.compiere.model.X_C_Order;
 import org.compiere.process.DocAction;
@@ -325,13 +327,10 @@ public class MTaxTest extends AbstractTestCase {
 			assertEquals(expectedCost, averageCost, "Un-expected average cost");
 			
 			MAccount acctAsset = productCost.getAccount(ProductCost.ACCTTYPE_P_Asset, schema);
-			String whereClause = MFactAcct.COLUMNNAME_AD_Table_ID + "=" + MInOut.Table_ID 
+			Query query = MFactAcct.createRecordIdQuery(MInOut.Table_ID, receipt.get_ID(), schema.getC_AcctSchema_ID(), getTrxName());
-					+ " AND " + MFactAcct.COLUMNNAME_Record_ID + "=" + receipt.get_ID()
+			List<MFactAcct> factAccts = query.list();
-					+ " AND " + MFactAcct.COLUMNNAME_C_AcctSchema_ID + "=" + schema.getC_AcctSchema_ID();
-			int[] ids = MFactAcct.getAllIDs(MFactAcct.Table_Name, whereClause, getTrxName());
 			BigDecimal totalDebit = new BigDecimal("0.00");
-			for(int id : ids) {
+			for(MFactAcct fa : factAccts) {
-				MFactAcct fa = new MFactAcct(Env.getCtx(), id, getTrxName());
 				if (fa.getAccount_ID() == acctAsset.getAccount_ID()) {
 					totalDebit = totalDebit.add(fa.getAmtAcctDr());
 				}
@@ -470,13 +469,10 @@ public class MTaxTest extends AbstractTestCase {
 			assertEquals(expectedCost, averageCost, "Un-expected average cost");
 			
 			MAccount acctAsset = productCost.getAccount(ProductCost.ACCTTYPE_P_Asset, schema);
-			String whereClause = MFactAcct.COLUMNNAME_AD_Table_ID + "=" + MInOut.Table_ID 
+			Query query = MFactAcct.createRecordIdQuery(MInOut.Table_ID, receipt.get_ID(), schema.getC_AcctSchema_ID(), getTrxName());
-					+ " AND " + MFactAcct.COLUMNNAME_Record_ID + "=" + receipt.get_ID()
+			List<MFactAcct> factAccts = query.list();
-					+ " AND " + MFactAcct.COLUMNNAME_C_AcctSchema_ID + "=" + schema.getC_AcctSchema_ID();
-			int[] ids = MFactAcct.getAllIDs(MFactAcct.Table_Name, whereClause, getTrxName());
 			BigDecimal totalDebit = new BigDecimal("0.00");
-			for(int id : ids) {
+			for(MFactAcct fa : factAccts) {
-				MFactAcct fa = new MFactAcct(Env.getCtx(), id, getTrxName());
 				if (fa.getAccount_ID() == acctAsset.getAccount_ID()) {
 					totalDebit = totalDebit.add(fa.getAmtAcctDr());
 				}

org.idempiere.test/src/org/idempiere/test/model/ProductionTestIsolated.java

@@ -33,6 +33,7 @@ import java.math.BigDecimal;
 import java.math.RoundingMode;
 import java.sql.Timestamp;
 import java.util.List;
+import java.util.Optional;
 
 import org.compiere.model.MAccount;
 import org.compiere.model.MAcctSchema;
@@ -312,17 +313,12 @@ public class ProductionTestIsolated extends AbstractTestCase {
 			ProductCost pc = new ProductCost (Env.getCtx(), mulchX.getM_Product_ID(), 0, getTrxName());
 			MAccount acctVariance = pc.getAccount(ProductCost.ACCTTYPE_P_RateVariance, as);
 			
-			whereClause = MFactAcct.COLUMNNAME_AD_Table_ID + "=" + MProduction.Table_ID 
+			Query query = MFactAcct.createRecordIdQuery(MProduction.Table_ID, production.get_ID(), as.getC_AcctSchema_ID(), getTrxName());
-					+ " AND " + MFactAcct.COLUMNNAME_Record_ID + "=" + production.get_ID()
+			List<MFactAcct> factAccts = query.list();
-					+ " AND " + MFactAcct.COLUMNNAME_C_AcctSchema_ID + "=" + as.getC_AcctSchema_ID()
-				    + " AND " + MFactAcct.COLUMNNAME_Account_ID + "=" + acctVariance.getAccount_ID();
-			int[] ids = MFactAcct.getAllIDs(MFactAcct.Table_Name, whereClause, getTrxName());
 			BigDecimal variance = BigDecimal.ZERO;
-			for (int id : ids) {
+			Optional<MFactAcct> optional = factAccts.stream().filter(e -> e.getAccount_ID() == acctVariance.getAccount_ID()).findFirst();
-				MFactAcct fa = new MFactAcct(Env.getCtx(), id, getTrxName());
+			if (optional.isPresent())
-				variance = fa.getAmtAcctDr().subtract(fa.getAmtAcctCr());
+				variance = optional.get().getAmtAcctDr().subtract(optional.get().getAmtAcctCr());
-				break;
-			}
 			BigDecimal varianceExpected = componentCost.subtract(endProductCost).setScale(as.getStdPrecision(), RoundingMode.HALF_UP);
 			assertEquals(varianceExpected.setScale(2, RoundingMode.HALF_UP), variance.setScale(2, RoundingMode.HALF_UP), "Variance not posted correctly.");
 		} finally {