Account Cut-off Accrual Sale Stock

This is a glue module that connects sales cut-off accruals with stock deliveries. It installs automatically when the sales cut-off accrual, the order/stock cut-off base and the sale-stock modules are all present, so users do not need a new menu: the change appears inside the existing cut-off accrual screens for sales.

On each sales order line it adds the logic needed to know what was delivered before and after the cut-off date:

• It finds the first real delivery date of the line, looking at completed outgoing stock moves (or incoming moves for negative quantities), converted to the company time zone.
• It ignores moves that were fully returned within the same month, so a delivery that came back is not counted.
• It computes the delivered stock quantity as of the cut-off: deliveries completed on or after the day following the cut-off are removed, and returns received after that date are added back.
• Lines created after the cut-off date count as zero delivered.
• It also collects the sales order lines whose stock moves were completed after the cut-off, so they are included in the accrual computation.

These rules only apply to lines whose delivered quantity is based on stock moves; other lines fall back to the standard behaviour. The module touches sale.order.line and relies on stock moves, and it feeds the existing cut-off accrual computation rather than adding new buttons or reports.