Migration to version 13.0

[OCA-git-bot]

Todo

https://github.com/OCA/maintainer-tools/wiki/Migration-to-version-13.0

Modules to migrate

• account_banking_ach_base
• account_banking_ach_credit_transfer
• account_banking_ach_direct_debit
• l10n_us_account_profile
• l10n_us_form_1099 - By @murtuzasaleh in [13.0][MIG] l10n_us_form_1099 #51
• l10n_us_gaap - By @JoanSForgeFlow in [13.0][MIG] l10n_us_gaap #53

Missing module? Check https://github.com/OCA/maintainer-tools/wiki/%5BFAQ%5D-Missing-modules-in-migration-issue-list

[github-actions]

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