diff --git a/account_cutoff_accrual_purchase/models/purchase_order_line.py b/account_cutoff_accrual_purchase/models/purchase_order_line.py
index 386afafc31e..46a6caa68a9 100644
--- a/account_cutoff_accrual_purchase/models/purchase_order_line.py
+++ b/account_cutoff_accrual_purchase/models/purchase_order_line.py
@@ -70,9 +70,24 @@ def _get_cutoff_accrual_lines_invoiced_after(self, cutoff):
         _logger.debug(
             "Purchase Invoice Lines done after cutoff: %s" % len(invoice_line_after)
         )
-        purchase_ids = set(invoice_line_after.purchase_line_id.order_id.ids)
-        purchases = self.env["purchase.order"].browse(purchase_ids)
-        return purchases.order_line
+        # In SQL to reduce memory usage as we could process large dataset
+        self.env.cr.execute(
+            """
+            SELECT order_id
+            FROM purchase_order_line
+            WHERE id in (
+                SELECT purchase_line_id
+                FROM account_move_line
+                WHERE id in %s
+            )
+            """,
+            (tuple(invoice_line_after.ids),),
+        )
+        purchase_ids = [x[0] for x in self.env.cr.fetchall()]
+        lines = self.env["purchase.order.line"].search(
+            [("order_id", "in", purchase_ids)], order="id"
+        )
+        return lines
 
     def _get_cutoff_accrual_delivered_service_quantity(self, cutoff):
         # By default, no cutoff on purchase. Set received as invoiced.
diff --git a/account_cutoff_accrual_purchase_stock/models/purchase_order_line.py b/account_cutoff_accrual_purchase_stock/models/purchase_order_line.py
index 074122838a3..917e0c59faf 100644
--- a/account_cutoff_accrual_purchase_stock/models/purchase_order_line.py
+++ b/account_cutoff_accrual_purchase_stock/models/purchase_order_line.py
@@ -16,18 +16,25 @@ def _get_cutoff_accrual_lines_delivered_after(self, cutoff):
         lines = super()._get_cutoff_accrual_lines_delivered_after(cutoff)
         cutoff_nextday = cutoff._nextday_start_dt()
         # Take all moves done after the cutoff date
-        moves_after = self.env["stock.move"].search(
-            [
-                ("state", "=", "done"),
-                ("date", ">=", cutoff_nextday),
-                ("purchase_line_id", "!=", False),
-            ],
-            order="id",
+        # In SQL to reduce memory usage as we could process large dataset
+        self.env.cr.execute(
+            """
+            SELECT order_id
+            FROM purchase_order_line
+            WHERE id in (
+                SELECT purchase_line_id
+                FROM stock_move
+                WHERE state='done'
+                  AND date >= %s
+                  AND sale_line_id IS NOT NULL
+            )
+        """,
+            (cutoff_nextday,),
+        )
+        purchase_ids = [x[0] for x in self.env.cr.fetchall()]
+        lines = self.env["purchase.order.line"].search(
+            ["|", ("order_id", "in", purchase_ids), ("id", "in", lines.ids)], order="id"
         )
-        _logger.debug("Moves done after cutoff: %s" % len(moves_after))
-        purchase_ids = set(moves_after.purchase_line_id.order_id.ids)
-        purchases = self.env["purchase.order"].browse(purchase_ids)
-        lines |= purchases.order_line
         return lines
 
     def _get_cutoff_accrual_delivered_min_date(self):
diff --git a/account_cutoff_accrual_sale/models/sale_order_line.py b/account_cutoff_accrual_sale/models/sale_order_line.py
index 036770585bd..47351980cae 100644
--- a/account_cutoff_accrual_sale/models/sale_order_line.py
+++ b/account_cutoff_accrual_sale/models/sale_order_line.py
@@ -69,9 +69,24 @@ def _get_cutoff_accrual_lines_invoiced_after(self, cutoff):
         _logger.debug(
             "Sales Invoice Lines done after cutoff: %s" % len(invoice_line_after)
         )
-        sale_ids = set(invoice_line_after.sale_line_ids.order_id.ids)
-        sales = self.env["sale.order"].browse(sale_ids)
-        return sales.order_line
+        # In SQL to reduce memory usage as we could process large dataset
+        self.env.cr.execute(
+            """
+            SELECT order_id
+            FROM sale_order_line
+            WHERE id in (
+                SELECT order_line_id
+                FROM sale_order_line_invoice_rel
+                WHERE invoice_line_id in %s
+            )
+            """,
+            (tuple(invoice_line_after.ids),),
+        )
+        sale_ids = [x[0] for x in self.env.cr.fetchall()]
+        lines = self.env["sale.order.line"].search(
+            [("order_id", "in", sale_ids)], order="id"
+        )
+        return lines
 
     def _get_cutoff_accrual_delivered_service_quantity(self, cutoff):
         self.ensure_one()
diff --git a/account_cutoff_accrual_sale_stock/models/sale_order_line.py b/account_cutoff_accrual_sale_stock/models/sale_order_line.py
index 60ccc6ba330..ea3d7e5b436 100644
--- a/account_cutoff_accrual_sale_stock/models/sale_order_line.py
+++ b/account_cutoff_accrual_sale_stock/models/sale_order_line.py
@@ -16,17 +16,25 @@ def _get_cutoff_accrual_lines_delivered_after(self, cutoff):
         lines = super()._get_cutoff_accrual_lines_delivered_after(cutoff)
         cutoff_nextday = cutoff._nextday_start_dt()
         # Take all moves done after the cutoff date
-        moves_after = self.env["stock.move"].search(
-            [
-                ("state", "=", "done"),
-                ("date", ">=", cutoff_nextday),
-                ("sale_line_id", "!=", False),
-            ],
-            order="id",
+        # In SQL to reduce memory usage as we could process large dataset
+        self.env.cr.execute(
+            """
+            SELECT order_id
+            FROM sale_order_line
+            WHERE id in (
+                SELECT sale_line_id
+                FROM stock_move
+                WHERE state='done'
+                  AND date >= %s
+                  AND sale_line_id IS NOT NULL
+            )
+        """,
+            (cutoff_nextday,),
+        )
+        sale_ids = [x[0] for x in self.env.cr.fetchall()]
+        lines = self.env["sale.order.line"].search(
+            ["|", ("order_id", "in", sale_ids), ("id", "in", lines.ids)], order="id"
         )
-        sale_ids = set(moves_after.sale_line_id.order_id.ids)
-        sales = self.env["sale.order"].browse(sale_ids)
-        lines |= sales.order_line
         return lines
 
     def _get_cutoff_accrual_delivered_min_date(self):