diff --git a/accounting_pdf_reports/models/account_move_line.py b/accounting_pdf_reports/models/account_move_line.py
index c28d0689..1a5c51da 100644
--- a/accounting_pdf_reports/models/account_move_line.py
+++ b/accounting_pdf_reports/models/account_move_line.py
@@ -1,5 +1,8 @@
 import ast
-from odoo.osv import expression
+import warnings
+with warnings.catch_warnings():
+    warnings.simplefilter('ignore', DeprecationWarning)
+    from odoo.osv import expression
 from odoo import api, models, fields
 
 
diff --git a/om_account_budget/models/account_budget.py b/om_account_budget/models/account_budget.py
index 72068795..7a10ac69 100644
--- a/om_account_budget/models/account_budget.py
+++ b/om_account_budget/models/account_budget.py
@@ -172,13 +172,8 @@ def _compute_practical_amount(self):
                 if acc_ids:
                     domain += [('general_account_id', 'in', acc_ids)]
 
-                where_query = analytic_line_obj._where_calc(domain)
-                analytic_line_obj._apply_ir_rules(where_query, 'read')
-                from_string, from_params = where_query.from_clause
-                where_string, where_params = where_query.where_clause
-                from_clause, where_clause, where_clause_params = from_string, where_string, from_params + where_params
-
-                select = "SELECT SUM(amount) from " + from_clause + " where " + where_clause
+                result = analytic_line_obj._read_group(domain, aggregates=['amount:sum'])
+                line.practical_amount = result[0][0] if result and result[0] else 0.0
 
             else:
                 aml_obj = self.env['account.move.line']
@@ -187,16 +182,13 @@ def _compute_practical_amount(self):
                           ('date', '>=', date_from),
                           ('date', '<=', date_to)
                           ]
-                where_query = aml_obj._where_calc(domain)
-                aml_obj._apply_ir_rules(where_query, 'read')
-                from_string, from_params = where_query.from_clause
-                where_string, where_params = where_query.where_clause
-                from_clause, where_clause, where_clause_params = from_string, where_string, from_params + where_params
-
-                select = "SELECT sum(credit)-sum(debit) from " + from_clause + " where " + where_clause
-
-            self.env.cr.execute(select, where_clause_params)
-            line.practical_amount = self.env.cr.fetchone()[0] or 0.0
+                
+                result = aml_obj._read_group(domain, aggregates=['credit:sum', 'debit:sum'])
+                if result and result[0]:
+                    credit_sum, debit_sum = result[0]
+                    line.practical_amount = (credit_sum or 0.0) - (debit_sum or 0.0)
+                else:
+                    line.practical_amount = 0.0
 
     def _compute_theoritical_amount(self):
         # beware: 'today' variable is mocked in the python tests and thus, its implementation matter
@@ -207,6 +199,8 @@ def _compute_theoritical_amount(self):
                     theo_amt = 0.00
                 else:
                     theo_amt = line.planned_amount
+            elif not line.date_from or not line.date_to:
+                theo_amt = 0.00
             else:
                 line_timedelta = line.date_to - line.date_from
                 elapsed_timedelta = today - line.date_from
@@ -228,7 +222,7 @@ def _compute_percentage(self):
             else:
                 line.percentage = 0.00
 
-    @api.constrains('general_budget_id', 'analytic_account_id')
+    @api.constrains('general_budget_id', 'analytic_account_id', 'crossovered_budget_id')
     def _must_have_analytical_or_budgetary_or_both(self):
         if not self.analytic_account_id and not self.general_budget_id:
             raise ValidationError(
diff --git a/om_account_budget/tests/__init__.py b/om_account_budget/tests/__init__.py
new file mode 100644
index 00000000..ca1a742e
--- /dev/null
+++ b/om_account_budget/tests/__init__.py
@@ -0,0 +1 @@
+from . import test_account_budget
diff --git a/om_account_budget/tests/test_account_budget.py b/om_account_budget/tests/test_account_budget.py
new file mode 100644
index 00000000..a5dae6c7
--- /dev/null
+++ b/om_account_budget/tests/test_account_budget.py
@@ -0,0 +1,279 @@
+from odoo.tests.common import TransactionCase
+from odoo.exceptions import ValidationError, AccessError
+
+class TestAccountBudget(TransactionCase):
+
+    @classmethod
+    def setUpClass(cls):
+        super(TestAccountBudget, cls).setUpClass()
+        cls.account_model = cls.env['account.account']
+        cls.budget_post_model = cls.env['account.budget.post']
+        cls.budget_model = cls.env['crossovered.budget']
+        
+        # Create a test account
+        cls.test_account = cls.account_model.create({
+            'name': 'Test Account',
+            'code': '123456',
+            'account_type': 'expense',
+        })
+
+    def test_01_budget_post_creation(self):
+        """Test the creation and validation of a budgetary position."""
+        
+        # Scenario 1.1: Create without accounts should fail
+        with self.assertRaises(ValidationError):
+            self.budget_post_model.create({
+                'name': 'Empty Budget Post',
+                'account_ids': [(5, 0, 0)]
+            })
+
+        # Scenario 1.2: Create with accounts should succeed
+        budget_post = self.budget_post_model.create({
+            'name': 'Valid Budget Post',
+            'account_ids': [(4, self.test_account.id)]
+        })
+        self.assertTrue(budget_post.id)
+        self.assertEqual(len(budget_post.account_ids), 1)
+
+        # Scenario 1.3: Remove accounts from existing should fail
+        with self.assertRaises(ValidationError):
+            budget_post.write({'account_ids': [(5, 0, 0)]})
+
+    def test_02_budget_state_transitions(self):
+        """Test the workflow and state transitions of a budget."""
+        budget = self.budget_model.create({
+            'name': 'Test Budget',
+            'date_from': '2026-01-01',
+            'date_to': '2026-12-31',
+        })
+        # Scenario 2.1: Created budget is in draft state
+        self.assertEqual(budget.state, 'draft')
+
+        # Scenario 2.2: Test workflow transitions
+        budget.action_budget_confirm()
+        self.assertEqual(budget.state, 'confirm')
+
+        budget.action_budget_validate()
+        self.assertEqual(budget.state, 'validate')
+
+        budget.action_budget_done()
+        self.assertEqual(budget.state, 'done')
+
+        # Scenario 2.3: Test cancellation and reset to draft
+        budget.action_budget_cancel()
+        self.assertEqual(budget.state, 'cancel')
+
+        budget.action_budget_draft()
+        self.assertEqual(budget.state, 'draft')
+
+    def test_03_budget_lines_constraints(self):
+        """Test constraints on budget lines (missing targets, dates outside budget)."""
+        budget = self.budget_model.create({
+            'name': 'Test Budget 2',
+            'date_from': '2026-01-01',
+            'date_to': '2026-12-31',
+        })
+        budget_line_model = self.env['crossovered.budget.lines']
+
+        # Scenario 3.1: Line without budget position and analytic account should fail
+        with self.assertRaises(ValidationError):
+            budget_line_model.create({
+                'crossovered_budget_id': budget.id,
+                'date_from': '2026-01-01',
+                'date_to': '2026-12-31',
+                'planned_amount': 1000,
+            })
+
+        # Create valid budget post
+        budget_post = self.budget_post_model.create({
+            'name': 'Valid Post for Lines',
+            'account_ids': [(4, self.test_account.id)]
+        })
+
+        # Scenario 3.2: Dates outside budget period
+        with self.assertRaises(ValidationError):
+            budget_line_model.create({
+                'crossovered_budget_id': budget.id,
+                'general_budget_id': budget_post.id,
+                'date_from': '2025-12-01',  # Before budget start
+                'date_to': '2026-12-31',
+                'planned_amount': 1000,
+            })
+
+        with self.assertRaises(ValidationError):
+            budget_line_model.create({
+                'crossovered_budget_id': budget.id,
+                'general_budget_id': budget_post.id,
+                'date_from': '2026-01-01',
+                'date_to': '2027-01-31',  # After budget end
+                'planned_amount': 1000,
+            })
+
+        # Scenario 3.3: Valid dates and targets should succeed
+        line = budget_line_model.create({
+            'crossovered_budget_id': budget.id,
+            'general_budget_id': budget_post.id,
+            'date_from': '2026-01-01',
+            'date_to': '2026-12-31',
+            'planned_amount': 1000,
+        })
+        self.assertTrue(line.id)
+
+    def test_04_theoretical_amount(self):
+        """Test the computation of theoretical amount based on elapsed days."""
+        from unittest.mock import patch
+        from odoo import fields
+
+        budget = self.budget_model.create({
+            'name': 'Theo Budget',
+            'date_from': '2026-01-01',
+            'date_to': '2026-12-31',
+        })
+        budget_post = self.budget_post_model.create({
+            'name': 'Theo Post',
+            'account_ids': [(4, self.test_account.id)]
+        })
+
+        line = self.env['crossovered.budget.lines'].create({
+            'crossovered_budget_id': budget.id,
+            'general_budget_id': budget_post.id,
+            'date_from': '2026-01-01',
+            'date_to': '2026-12-31',
+            'planned_amount': 3650,  # 10/day for non-leap year 365 days
+        })
+
+        # Scenario 4.1: Today is before date_from
+        with patch('odoo.addons.om_account_budget.models.account_budget.fields.Date.today', return_value=fields.Date.to_date('2025-12-31')):
+            line._compute_theoritical_amount()
+            self.assertEqual(line.theoritical_amount, 0.0)
+
+        # Scenario 4.2: Today is in the middle
+        # 2026-01-31 is 30 days elapsed since 2026-01-01 (01-01 to 01-31 is 30 days diff)
+        with patch('odoo.addons.om_account_budget.models.account_budget.fields.Date.today', return_value=fields.Date.to_date('2026-01-31')):
+            line._compute_theoritical_amount()
+            self.assertAlmostEqual(line.theoritical_amount, 300.82, places=2) # 30 / 364 * 3650
+
+        # Scenario 4.3: Today is after date_to
+        with patch('odoo.addons.om_account_budget.models.account_budget.fields.Date.today', return_value=fields.Date.to_date('2027-01-01')):
+            line._compute_theoritical_amount()
+            self.assertEqual(line.theoritical_amount, 3650.0)
+
+        # Scenario 4.4: Paid date set
+        line.paid_date = '2026-06-30'
+        # Today is before paid_date -> 0
+        with patch('odoo.addons.om_account_budget.models.account_budget.fields.Date.today', return_value=fields.Date.to_date('2026-05-01')):
+            line._compute_theoritical_amount()
+            self.assertEqual(line.theoritical_amount, 0.0)
+        
+        # Today is after paid_date -> full planned_amount
+        with patch('odoo.addons.om_account_budget.models.account_budget.fields.Date.today', return_value=fields.Date.to_date('2026-07-01')):
+            line._compute_theoritical_amount()
+            self.assertEqual(line.theoritical_amount, 3650.0)
+
+    def test_05_practical_amount(self):
+        """Test the computation of practical amount from account move lines."""
+        budget = self.budget_model.create({
+            'name': 'Practical Budget',
+            'date_from': '2026-01-01',
+            'date_to': '2026-12-31',
+        })
+        budget_post = self.budget_post_model.create({
+            'name': 'Practical Post',
+            'account_ids': [(4, self.test_account.id)]
+        })
+
+        line = self.env['crossovered.budget.lines'].create({
+            'crossovered_budget_id': budget.id,
+            'general_budget_id': budget_post.id,
+            'date_from': '2026-01-01',
+            'date_to': '2026-12-31',
+            'planned_amount': 1000,
+        })
+
+        # Create account move within the dates
+        move = self.env['account.move'].create({
+            'move_type': 'entry',
+            'date': '2026-06-15',
+            'line_ids': [
+                (0, 0, {
+                    'account_id': self.test_account.id,
+                    'debit': 500.0,
+                    'credit': 0.0,
+                    'name': 'Test Expense',
+                }),
+                (0, 0, {
+                    'account_id': self.env.company.account_journal_suspense_account_id.id or self.env['account.account'].search([], limit=1).id,
+                    'debit': 0.0,
+                    'credit': 500.0,
+                    'name': 'Test Credit',
+                }),
+            ]
+        })
+        move.action_post()
+
+        line._compute_practical_amount()
+        # practical_amount is credit - debit. Since we debited 500 on test_account, it's -500
+        self.assertEqual(line.practical_amount, -500.0)
+
+        line._compute_theoritical_amount()
+        line._compute_percentage()
+        # if theoretical != 0, percentage is practical / theoretical
+        # We don't assert the exact percentage because it depends on today's date during test run, 
+        # but we can test if it doesn't crash.
+        self.assertIsNotNone(line.percentage)
+
+    def test_06_security_access(self):
+        """Test that regular users cannot create budgets."""
+        # Create a regular user
+        user = self.env['res.users'].create({
+            'name': 'Regular User',
+            'login': 'regular_user_budget',
+            'group_ids': [(6, 0, [self.env.ref('base.group_user').id])]
+        })
+        
+        # User without accounting rights should not be able to create a budget
+        with self.assertRaises(AccessError):
+            self.budget_model.with_user(user).create({
+                'name': 'Unauthorized Budget',
+                'date_from': '2026-01-01',
+                'date_to': '2026-12-31',
+            })
+
+        # Add accounting rights
+        user.write({'group_ids': [(4, self.env.ref('account.group_account_user').id)]})
+        
+        # Should now be able to create a budget
+        budget = self.budget_model.with_user(user).create({
+            'name': 'Authorized Budget',
+            'date_from': '2026-01-01',
+            'date_to': '2026-12-31',
+        })
+        self.assertTrue(budget.id)
+
+    def test_07_multicompany_access(self):
+        """Test multi-company security rules on budgets."""
+        company_a = self.env['res.company'].create({'name': 'Company A'})
+        company_b = self.env['res.company'].create({'name': 'Company B'})
+
+        budget_a = self.budget_model.create({
+            'name': 'Budget A',
+            'date_from': '2026-01-01',
+            'date_to': '2026-12-31',
+            'company_id': company_a.id,
+        })
+
+        # Create a user in Company B
+        user_b = self.env['res.users'].create({
+            'name': 'User B',
+            'login': 'user_b_budget',
+            'company_id': company_b.id,
+            'company_ids': [(6, 0, [company_b.id])],
+            'group_ids': [(6, 0, [
+                self.env.ref('base.group_user').id,
+                self.env.ref('account.group_account_user').id
+            ])]
+        })
+
+        # User B should not be able to see Budget A
+        budgets_visible = self.budget_model.with_user(user_b).search([('id', '=', budget_a.id)])
+        self.assertFalse(budgets_visible)
diff --git a/om_account_followup/wizard/followup_print.py b/om_account_followup/wizard/followup_print.py
index b76ba33d..079e9bd1 100644
--- a/om_account_followup/wizard/followup_print.py
+++ b/om_account_followup/wizard/followup_print.py
@@ -31,7 +31,7 @@ def _get_followup(self):
                                  related='followup_id.company_id')
     email_conf = fields.Boolean('Send Email Confirmation')
     email_subject = fields.Char('Email Subject', size=64,
-                                default=_('Invoices Reminder'))
+                                default=lambda self: _('Invoices Reminder'))
     partner_lang = fields.Boolean(
         'Send Email in Partner Language', default=True,
         help='Do not change message text, if you want to send email in '