[PERF] account: improve account merge

Issue -->

The final step of the `_action_merge` method updates the `code` field of the
account onto which the other accounts are merged. During the write call on
`code`, a dependent field `always_tax_exigible` on `account.move` gets added
to the compute chain. This causes a fetch of all `account.move` records related
to journal items related to the account that is getting updated. This can lead
to a MemoryError on databases with large `account.move` tables.

Solution -->

We delegate the write of the `code` field to SQL.

In the account merge wizard, accounts that can be grouped are grouped by the
keys --> `'account_type', 'non_trade', 'currency_id', 'reconcile', 'deprecated','name'`.
Therefore, the `account_type` does not change after the merge. We can safely
assume that any fields dependent on `account_type` do not need recomputation and
hence, bypass the ORM for this update.

Additional change -->

Disable the prefetcher in the write call in `account.account` to optimize
memory usage on databases with a large number of journal items/journal entries
when writing on `code` or `account_type` in general.

opw-4839985

closes odoo#218349

X-original-commit: 8c5bfff
Signed-off-by: Thomas Becquevort (thbe) <[email protected]>

Author: adda-odoo

addons/account/models/account_account.py

@@ -1085,7 +1085,7 @@ def write(self, vals):
         if vals.get('deprecated') and self.env["account.tax.repartition.line"].search_count([('account_id', 'in', self.ids)], limit=1):
             raise UserError(_("You cannot deprecate an account that is used in a tax distribution."))
 
-        res = super(AccountAccount, self.with_context(defer_account_code_checks=True)).write(vals)
+        res = super(AccountAccount, self.with_context(defer_account_code_checks=True, prefetch_fields=any(field in vals for field in ['code', 'account_type']))).write(vals)
 
         if not self.env.context.get('defer_account_code_checks') and {'company_ids', 'code', 'code_mapping_ids'} & vals.keys():
             self._ensure_code_is_unique()

addons/account/wizard/account_merge_wizard.py

@@ -145,10 +145,10 @@ def _action_merge(self, accounts):
         all_root_companies = self.env['res.company'].sudo().search([('parent_id', '=', False)])
         for account in accounts:
             for company in account.company_ids & all_root_companies:
-                code_by_company[company] = account.with_company(company).sudo().code
+                code_by_company[company.id] = account.with_company(company).sudo().code
             for company in all_root_companies - account.company_ids:
                 if code := account.with_company(company).sudo().code:
-                    code_by_company[company] = code
+                    code_by_company[company.id] = code
 
         account_to_merge_into = accounts[0]
         accounts_to_remove = accounts[1:]
@@ -205,10 +205,18 @@ def _action_merge(self, accounts):
         self.env.registry.clear_cache()
 
         # Step 5: Write company_ids and codes on the account
-        for company, code in code_by_company.items():
-            account_to_merge_into.with_company(company).sudo().code = code
+        self.env.cr.execute(SQL(
+            """
+            UPDATE account_account
+               SET code_store = %(code_by_company_json)s
+             WHERE id = %(account_to_merge_into_id)s
+            """,
+            code_by_company_json=json.dumps(code_by_company),
+            account_to_merge_into_id=account_to_merge_into.id,
+        ))
 
         account_to_merge_into.sudo().company_ids = company_ids_to_write
+        self.env.add_to_compute(self.env['account.account']._fields['tag_ids'], account_to_merge_into)
 
 
 class AccountMergeWizardLine(models.TransientModel):