SELECT
                        linea.account_id,
                        array_agg(linea.id) AS linea_ids,
                        sum(linea.debit) AS debe,
                        sum(linea.credit) AS haber
                    FROM
                        account_voucher voucher
                        LEFT JOIN account_move_line linea ON linea.move_id = voucher.move_id
                                                             OR linea.id IN (SELECT move_line_id FROM account_voucher_line WHERE voucher_id = voucher.id AND amount > 0)
                                                             OR linea.id IN (SELECT aml.id FROM account_voucher_descuento_recargo descuento LEFT JOIN account_invoice ON descuento.comprobante_id = account_invoice.id LEFT JOIN account_move_line aml ON aml.move_id = account_invoice.move_id WHERE descuento.voucher_id = voucher.id)
                        LEFT JOIN account_account cuenta ON linea.account_id = cuenta.id
                    WHERE
                        cuenta.type in ('receivable', 'payable')
                        AND voucher.id = %s
                        AND linea.id NOT IN (%s)
                    GROUP BY linea.account_id