[IMP][14.0] account_fiscal_year_closing do not split by partner account of type not in receivable or payable #272
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The current method create an account.move.line for every partner found in every account.account, which is unuseful (account like assets or bank or every other different of a credit or debit).
With this fix, only the account of type 'payable' or 'receivable' are splitted by partner.