I don't know enough about how lots are used in the system.

There is a problem with the SQL backend when you unpost an invoice.  The 
problem is that the lot table is defined to disallow a null value for the 
account.  However, when you unpost an unpaid invoice, the posting transaction 
is deleted, so all splits associated with the lot are deleted.  In 
gnc_lot_remove_split(), when the last split is removed from the lot, the lot is 
removed from the account and lot->account is set to NULL.  The lot is then 
saved.  This causes the SQL UPDATE to fail because the account can't be NULL.

I assume it would be OK to delete the lot at this point.  Derek?  You know the 
business stuff best.

Phil
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