old_contents: # -*- coding: utf-8 -*-
  # Part of Odoo. See LICENSE file for full copyright and licensing details.
  
  from odoo import models
  
  
  class L10nInAccountInvoiceReport(models.Model):
      _inherit = "l10n_in.account.invoice.report"
  
      def _where(self):
          where_str = super(L10nInAccountInvoiceReport, self)._where()
          where_str += """ AND aml.product_id != COALESCE(
              (SELECT value from ir_config_parameter where key = 'sale.default_deposit_product_id'), '0')::int
              """
          return where_str
  
new_contents: # -*- coding: utf-8 -*-
  # Part of Odoo. See LICENSE file for full copyright and licensing details.
  
  from odoo import models
  
  
  class L10nInAccountInvoiceReport(models.Model):
      _inherit = "l10n_in.account.invoice.report"
  
      def _where(self):
          where_str = super(L10nInAccountInvoiceReport, self)._where()
          where_str += """ AND (aml.product_id IS NULL or aml.product_id != COALESCE(
              (SELECT value from ir_config_parameter where key = 'sale.default_deposit_product_id'), '0')::int)
              """
          return where_str
  
subject: support null product_id in tax line