[IMP] account: (over)due payments report

The report includes all due payments, not only the one after the maturity date.
The maturity date is displayed in the report so no confusion is possible for payments below the maturity date.
Fixes #3064
[FIX] account_asset: move lines should use the depreciation line date

opw-616843
[FIX] account_asset: asset depreciation should use the correct dates

fix a5cf71973916f3e9b6ea578a614c76b0b34689d8
[REVERT] 056c06570c741fab1515978a957766b0a77bd80a and a5cf71973916f3e9b6ea578a614c76b0b34689d8
[MERGE] forward port of branch 7.0 up to cb91966
[MERGE] forward port of branch saas-3 up to 48ffbb6