In Odoo, a single company or entity can be represented as a “partner” record and can serve multiple roles—both as a customer and as a vendor—depending on the situation. To handle your scenario effectively:

1. Clients (End Customers):
   • These are individuals or companies to whom you offer insurance products as a broker.
   • In Odoo, mark them simply as Customers because they are the end-users of the insurance policy.
   • Even though they pay the insurance firm directly and not you, you still treat them as customers in your database since they are the leads you source and assist.
2. Insurance Firms:
   • Initially, you request quotes from insurance firms. At this stage, they act more like suppliers of insurance products to your clientele—so conceptually, you might think of them as Vendors, because you are essentially "sourcing" products (insurance policies) on behalf of your clients.
   • However, once a deal is approved and the client purchases the policy, the insurance firm pays you a commission. In this transaction, the insurance firm becomes your Customer, as you will be issuing them an invoice for your commission fee and receiving payment from them.
3. Configuring Partners in Odoo:
   • Odoo allows a single partner record to be both a Customer and a Vendor. On the partner form, you can check both "Is a Customer" and "Is a Vendor."
   • By doing this, you maintain a single record for each insurance firm but can handle two types of transactions:
     • As a Vendor: For procurement actions like requesting quotes (though you may not issue a direct purchase order, you still treat their quotations as if you are “buying” their product for your client).
     • As a Customer: For invoicing your commission fees. After the policy is sold, you send an invoice to the insurance firm, and they pay you. This makes them a revenue source, hence a "customer" in terms of accounting entries.
4. Workflow Example:
   • You get a lead (client) interested in a policy → The client is recorded as a Customer.
   • You request quotes from various insurance firms → Treat insurance firms as Vendors to receive their price lists and offers.
   • Once the client approves a policy and pays the insurance firm directly, you generate an invoice for your commission to the insurance firm → Treat the insurance firm as a Customer to record this sales invoice.
5. Financial Entries:
   • All your sales invoices for commissions go to the insurance firms (as Customers).
   • If you were ever to pay the insurance firm for something (e.g., a specific service related to your arrangement), you would create a Purchase Order from them as a Vendor.