feat: enhance account category with root type (#53190)

(cherry picked from commit f6639db0e9)

erpnext/patches/v16_0/set_root_type_in_account_categories.py

@@ -0,0 +1,32 @@
+import json
+from pathlib import Path
+
+import frappe
+
+
+def execute():
+	base_path = Path(frappe.get_app_path("erpnext", "accounts")).resolve()
+	categories_file = (base_path / "financial_report_template" / "account_categories.json").resolve()
+
+	if not categories_file.exists():
+		return
+
+	categories = json.loads(frappe.read_file(str(categories_file)))
+
+	valid_root_types = set(frappe.get_meta("Account Category").get_field("root_type").options.split("\n"))
+
+	root_type_categories = {}
+	for category in categories:
+		if (root_type := category.get("root_type")) and root_type in valid_root_types:
+			root_type_categories.setdefault(root_type, []).append(category["account_category_name"])
+
+	if not root_type_categories:
+		return
+
+	for root_type, category_names in root_type_categories.items():
+		frappe.db.set_value(
+			"Account Category",
+			{"name": ["in", category_names], "root_type": ["is", "not set"]},
+			"root_type",
+			root_type,
+		)