diff --git a/CHANGELOG b/CHANGELOG
index 86b689ead8..717c018c4a 100644
--- a/CHANGELOG
+++ b/CHANGELOG
@@ -1,3 +1,5 @@
+* Enforce balance and income statement on stock accounts
+
 Version 5.0.0 - 2018-10-01
 * Bug fixes (see mercurial logs for details)
 * Remove support for Python 2.7
diff --git a/minimal_chart.xml b/minimal_chart.xml
index f11a25d2fe..65e80a9151 100644
--- a/minimal_chart.xml
+++ b/minimal_chart.xml
@@ -18,6 +18,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="sl">Popisi</field>
             <field name="parent"
                 ref="account.account_type_template_asset_current"/>
+            <field name="statement">balance</field>
+            <field name="stock" eval="True"/>
             <field name="sequence" eval="20"/>
         </record>
 
@@ -34,10 +36,24 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="sl">Zaloga</field>
             <field name="type"
                 ref="account_type_template_asset_current_inventories"/>
-            <field name="reconcile" eval="True"/>
-            <field name="deferral" eval="True"/>
             <field name="parent" ref="account.account_template_root"/>
-            <field name="kind">stock</field>
+        </record>
+
+        <record model="account.account.type.template" id="account_type_template_stock_expense">
+            <field name="name" lang="en">Stock Expense</field>
+            <field name="name" lang="bg">Разход на акции</field>
+            <field name="name" lang="ca">Despeses de valors</field>
+            <field name="name" lang="de">Lagerkosten</field>
+            <field name="name" lang="es">Gastos de Stock</field>
+            <field name="name" lang="fr">Variation des stocks</field>
+            <field name="name" lang="nl">Voorraad</field>
+            <field name="name" lang="pt">Despesa de estoque</field>
+            <field name="name" lang="ru">Расходы на акции</field>
+            <field name="name" lang="sl">Stroški zalog</field>
+            <field name="parent" ref="account.account_type_template_expense"/>
+            <field name="statement">income</field>
+            <field name="sequence" eval="30"/>
+            <field name="stock" eval="True"/>
         </record>
 
         <record model="account.account.template"
@@ -52,12 +68,9 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="pt">Estoque do Fornecedor</field>
             <field name="name" lang="ru">Stock Supplier</field>
             <field name="name" lang="sl">Zaloga dobavitelja</field>
-            <field name="type"
-                ref="account_type_template_asset_current_inventories"/>
+            <field name="type" ref="account_type_template_stock_expense"/>
             <field name="reconcile" eval="True"/>
-            <field name="deferral" eval="True"/>
             <field name="parent" ref="account.account_template_root"/>
-            <field name="kind">stock</field>
         </record>
         <record model="account.account.template"
                 id="account_template_stock_customer">
@@ -71,12 +84,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="pt">Estoque do Cliente</field>
             <field name="name" lang="ru">Stock Customer</field>
             <field name="name" lang="sl">Zaloga kupca</field>
-            <field name="type"
-                ref="account_type_template_asset_current_inventories"/>
-            <field name="reconcile" eval="True"/>
-            <field name="deferral" eval="True"/>
+            <field name="type" ref="account_type_template_stock_expense"/>
             <field name="parent" ref="account.account_template_root"/>
-            <field name="kind">stock</field>
         </record>
 
         <record model="account.account.template"
@@ -91,11 +100,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="pt">Estoque da Produção</field>
             <field name="name" lang="ru">Stock Production</field>
             <field name="name" lang="sl">Zaloga proizvodnje</field>
-            <field name="type" ref="account_type_template_asset_current_inventories"/>
-            <field name="reconcile" eval="True"/>
-            <field name="deferral" eval="True"/>
+            <field name="type" ref="account_type_template_stock_expense"/>
             <field name="parent" ref="account.account_template_root"/>
-            <field name="kind">stock</field>
         </record>
 
         <record model="account.account.template"
@@ -110,12 +116,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name" lang="pt">Estoque de Achados e Perdidos</field>
             <field name="name" lang="ru">Stock Lost and Found</field>
             <field name="name" lang="sl">Zaloga izgubljeno/najdeno</field>
-            <field name="type"
-                ref="account_type_template_asset_current_inventories"/>
-            <field name="reconcile" eval="True"/>
-            <field name="deferral" eval="True"/>
+            <field name="type" ref="account_type_template_stock_expense"/>
             <field name="parent" ref="account.account_template_root"/>
-            <field name="kind">stock</field>
         </record>
     </data>
 </tryton>
diff --git a/minimal_chart_bg.xml b/minimal_chart_bg.xml
index 8a39e4d960..bb9c41175b 100644
--- a/minimal_chart_bg.xml
+++ b/minimal_chart_bg.xml
@@ -14,7 +14,10 @@ this repository contains the full copyright notices and license terms. -->
             
             
             
+            
             <field name="parent" ref="account.account_type_template_asset_current_bg"/>
+            <field name="statement">balance</field>
+            <field name="stock" eval="True"/>
             <field name="sequence" eval="20"/>
         </record>
 
@@ -28,11 +31,26 @@ this repository contains the full copyright notices and license terms. -->
             
             
             
+            
             <field name="type" ref="account_type_template_asset_current_inventories_bg"/>
-            <field name="reconcile" eval="True"/>
-            <field name="deferral" eval="True"/>
             <field name="parent" ref="account.account_template_root_bg"/>
-            <field name="kind">stock</field>
+        </record>
+
+        <record id="account_type_template_stock_expense_bg" model="account.account.type.template">
+            
+            <field name="name">Разход на акции</field>
+            
+            
+            
+            
+            
+            
+            
+            
+            <field name="parent" ref="account.account_type_template_expense_bg"/>
+            <field name="statement">income</field>
+            <field name="sequence" eval="30"/>
+            <field name="stock" eval="True"/>
         </record>
 
         <record id="account_template_stock_supplier_bg" model="account.account.template">
@@ -45,11 +63,10 @@ this repository contains the full copyright notices and license terms. -->
             
             
             
-            <field name="type" ref="account_type_template_asset_current_inventories_bg"/>
+            
+            <field name="type" ref="account_type_template_stock_expense_bg"/>
             <field name="reconcile" eval="True"/>
-            <field name="deferral" eval="True"/>
             <field name="parent" ref="account.account_template_root_bg"/>
-            <field name="kind">stock</field>
         </record>
         <record id="account_template_stock_customer_bg" model="account.account.template">
             
@@ -61,11 +78,9 @@ this repository contains the full copyright notices and license terms. -->
             
             
             
-            <field name="type" ref="account_type_template_asset_current_inventories_bg"/>
-            <field name="reconcile" eval="True"/>
-            <field name="deferral" eval="True"/>
+            
+            <field name="type" ref="account_type_template_stock_expense_bg"/>
             <field name="parent" ref="account.account_template_root_bg"/>
-            <field name="kind">stock</field>
         </record>
 
         <record id="account_template_stock_production_bg" model="account.account.template">
@@ -78,11 +93,9 @@ this repository contains the full copyright notices and license terms. -->
             
             
             
-            <field name="type" ref="account_type_template_asset_current_inventories_bg"/>
-            <field name="reconcile" eval="True"/>
-            <field name="deferral" eval="True"/>
+            
+            <field name="type" ref="account_type_template_stock_expense_bg"/>
             <field name="parent" ref="account.account_template_root_bg"/>
-            <field name="kind">stock</field>
         </record>
 
         <record id="account_template_stock_lost_found_bg" model="account.account.template">
@@ -95,11 +108,9 @@ this repository contains the full copyright notices and license terms. -->
             
             
             
-            <field name="type" ref="account_type_template_asset_current_inventories_bg"/>
-            <field name="reconcile" eval="True"/>
-            <field name="deferral" eval="True"/>
+            
+            <field name="type" ref="account_type_template_stock_expense_bg"/>
             <field name="parent" ref="account.account_template_root_bg"/>
-            <field name="kind">stock</field>
         </record>
     </data>
 </tryton>
diff --git a/minimal_chart_ca.xml b/minimal_chart_ca.xml
index 0b9798d65e..41a27cca97 100644
--- a/minimal_chart_ca.xml
+++ b/minimal_chart_ca.xml
@@ -14,7 +14,10 @@ this repository contains the full copyright notices and license terms. -->
             
             
             
+            
             <field name="parent" ref="account.account_type_template_asset_current_ca"/>
+            <field name="statement">balance</field>
+            <field name="stock" eval="True"/>
             <field name="sequence" eval="20"/>
         </record>
 
@@ -28,11 +31,26 @@ this repository contains the full copyright notices and license terms. -->
             
             
             
+            
             <field name="type" ref="account_type_template_asset_current_inventories_ca"/>
-            <field name="reconcile" eval="True"/>
-            <field name="deferral" eval="True"/>
             <field name="parent" ref="account.account_template_root_ca"/>
-            <field name="kind">stock</field>
+        </record>
+
+        <record id="account_type_template_stock_expense_ca" model="account.account.type.template">
+            
+            
+            <field name="name">Despeses de valors</field>
+            
+            
+            
+            
+            
+            
+            
+            <field name="parent" ref="account.account_type_template_expense_ca"/>
+            <field name="statement">income</field>
+            <field name="sequence" eval="30"/>
+            <field name="stock" eval="True"/>
         </record>
 
         <record id="account_template_stock_supplier_ca" model="account.account.template">
@@ -45,11 +63,10 @@ this repository contains the full copyright notices and license terms. -->
             
             
             
-            <field name="type" ref="account_type_template_asset_current_inventories_ca"/>
+            
+            <field name="type" ref="account_type_template_stock_expense_ca"/>
             <field name="reconcile" eval="True"/>
-            <field name="deferral" eval="True"/>
             <field name="parent" ref="account.account_template_root_ca"/>
-            <field name="kind">stock</field>
         </record>
         <record id="account_template_stock_customer_ca" model="account.account.template">
             
@@ -61,11 +78,9 @@ this repository contains the full copyright notices and license terms. -->
             
             
             
-            <field name="type" ref="account_type_template_asset_current_inventories_ca"/>
-            <field name="reconcile" eval="True"/>
-            <field name="deferral" eval="True"/>
+            
+            <field name="type" ref="account_type_template_stock_expense_ca"/>
             <field name="parent" ref="account.account_template_root_ca"/>
-            <field name="kind">stock</field>
         </record>
 
         <record id="account_template_stock_production_ca" model="account.account.template">
@@ -78,11 +93,9 @@ this repository contains the full copyright notices and license terms. -->
             
             
             
-            <field name="type" ref="account_type_template_asset_current_inventories_ca"/>
-            <field name="reconcile" eval="True"/>
-            <field name="deferral" eval="True"/>
+            
+            <field name="type" ref="account_type_template_stock_expense_ca"/>
             <field name="parent" ref="account.account_template_root_ca"/>
-            <field name="kind">stock</field>
         </record>
 
         <record id="account_template_stock_lost_found_ca" model="account.account.template">
@@ -95,11 +108,9 @@ this repository contains the full copyright notices and license terms. -->
             
             
             
-            <field name="type" ref="account_type_template_asset_current_inventories_ca"/>
-            <field name="reconcile" eval="True"/>
-            <field name="deferral" eval="True"/>
+            
+            <field name="type" ref="account_type_template_stock_expense_ca"/>
             <field name="parent" ref="account.account_template_root_ca"/>
-            <field name="kind">stock</field>
         </record>
     </data>
 </tryton>
diff --git a/minimal_chart_de.xml b/minimal_chart_de.xml
index f774e97b18..21f4a2c0c1 100644
--- a/minimal_chart_de.xml
+++ b/minimal_chart_de.xml
@@ -14,7 +14,10 @@ this repository contains the full copyright notices and license terms. -->
             
             
             
+            
             <field name="parent" ref="account.account_type_template_asset_current_de"/>
+            <field name="statement">balance</field>
+            <field name="stock" eval="True"/>
             <field name="sequence" eval="20"/>
         </record>
 
@@ -28,11 +31,26 @@ this repository contains the full copyright notices and license terms. -->
             
             
             
+            
             <field name="type" ref="account_type_template_asset_current_inventories_de"/>
-            <field name="reconcile" eval="True"/>
-            <field name="deferral" eval="True"/>
             <field name="parent" ref="account.account_template_root_de"/>
-            <field name="kind">stock</field>
+        </record>
+
+        <record id="account_type_template_stock_expense_de" model="account.account.type.template">
+            
+            
+            
+            <field name="name">Lagerkosten</field>
+            
+            
+            
+            
+            
+            
+            <field name="parent" ref="account.account_type_template_expense_de"/>
+            <field name="statement">income</field>
+            <field name="sequence" eval="30"/>
+            <field name="stock" eval="True"/>
         </record>
 
         <record id="account_template_stock_supplier_de" model="account.account.template">
@@ -45,11 +63,10 @@ this repository contains the full copyright notices and license terms. -->
             
             
             
-            <field name="type" ref="account_type_template_asset_current_inventories_de"/>
+            
+            <field name="type" ref="account_type_template_stock_expense_de"/>
             <field name="reconcile" eval="True"/>
-            <field name="deferral" eval="True"/>
             <field name="parent" ref="account.account_template_root_de"/>
-            <field name="kind">stock</field>
         </record>
         <record id="account_template_stock_customer_de" model="account.account.template">
             
@@ -61,11 +78,9 @@ this repository contains the full copyright notices and license terms. -->
             
             
             
-            <field name="type" ref="account_type_template_asset_current_inventories_de"/>
-            <field name="reconcile" eval="True"/>
-            <field name="deferral" eval="True"/>
+            
+            <field name="type" ref="account_type_template_stock_expense_de"/>
             <field name="parent" ref="account.account_template_root_de"/>
-            <field name="kind">stock</field>
         </record>
 
         <record id="account_template_stock_production_de" model="account.account.template">
@@ -78,11 +93,9 @@ this repository contains the full copyright notices and license terms. -->
             
             
             
-            <field name="type" ref="account_type_template_asset_current_inventories_de"/>
-            <field name="reconcile" eval="True"/>
-            <field name="deferral" eval="True"/>
+            
+            <field name="type" ref="account_type_template_stock_expense_de"/>
             <field name="parent" ref="account.account_template_root_de"/>
-            <field name="kind">stock</field>
         </record>
 
         <record id="account_template_stock_lost_found_de" model="account.account.template">
@@ -95,11 +108,9 @@ this repository contains the full copyright notices and license terms. -->
             
             
             
-            <field name="type" ref="account_type_template_asset_current_inventories_de"/>
-            <field name="reconcile" eval="True"/>
-            <field name="deferral" eval="True"/>
+            
+            <field name="type" ref="account_type_template_stock_expense_de"/>
             <field name="parent" ref="account.account_template_root_de"/>
-            <field name="kind">stock</field>
         </record>
     </data>
 </tryton>
diff --git a/minimal_chart_en.xml b/minimal_chart_en.xml
index 9ed6658a51..bdcc08530b 100644
--- a/minimal_chart_en.xml
+++ b/minimal_chart_en.xml
@@ -14,7 +14,10 @@ this repository contains the full copyright notices and license terms. -->
             
             
             
+            
             <field name="parent" ref="account.account_type_template_asset_current_en"/>
+            <field name="statement">balance</field>
+            <field name="stock" eval="True"/>
             <field name="sequence" eval="20"/>
         </record>
 
@@ -28,11 +31,26 @@ this repository contains the full copyright notices and license terms. -->
             
             
             
+            
             <field name="type" ref="account_type_template_asset_current_inventories_en"/>
-            <field name="reconcile" eval="True"/>
-            <field name="deferral" eval="True"/>
             <field name="parent" ref="account.account_template_root_en"/>
-            <field name="kind">stock</field>
+        </record>
+
+        <record id="account_type_template_stock_expense_en" model="account.account.type.template">
+            <field name="name">Stock Expense</field>
+            
+            
+            
+            
+            
+            
+            
+            
+            
+            <field name="parent" ref="account.account_type_template_expense_en"/>
+            <field name="statement">income</field>
+            <field name="sequence" eval="30"/>
+            <field name="stock" eval="True"/>
         </record>
 
         <record id="account_template_stock_supplier_en" model="account.account.template">
@@ -45,11 +63,10 @@ this repository contains the full copyright notices and license terms. -->
             
             
             
-            <field name="type" ref="account_type_template_asset_current_inventories_en"/>
+            
+            <field name="type" ref="account_type_template_stock_expense_en"/>
             <field name="reconcile" eval="True"/>
-            <field name="deferral" eval="True"/>
             <field name="parent" ref="account.account_template_root_en"/>
-            <field name="kind">stock</field>
         </record>
         <record id="account_template_stock_customer_en" model="account.account.template">
             <field name="name">Stock Customer</field>
@@ -61,11 +78,9 @@ this repository contains the full copyright notices and license terms. -->
             
             
             
-            <field name="type" ref="account_type_template_asset_current_inventories_en"/>
-            <field name="reconcile" eval="True"/>
-            <field name="deferral" eval="True"/>
+            
+            <field name="type" ref="account_type_template_stock_expense_en"/>
             <field name="parent" ref="account.account_template_root_en"/>
-            <field name="kind">stock</field>
         </record>
 
         <record id="account_template_stock_production_en" model="account.account.template">
@@ -78,11 +93,9 @@ this repository contains the full copyright notices and license terms. -->
             
             
             
-            <field name="type" ref="account_type_template_asset_current_inventories_en"/>
-            <field name="reconcile" eval="True"/>
-            <field name="deferral" eval="True"/>
+            
+            <field name="type" ref="account_type_template_stock_expense_en"/>
             <field name="parent" ref="account.account_template_root_en"/>
-            <field name="kind">stock</field>
         </record>
 
         <record id="account_template_stock_lost_found_en" model="account.account.template">
@@ -95,11 +108,9 @@ this repository contains the full copyright notices and license terms. -->
             
             
             
-            <field name="type" ref="account_type_template_asset_current_inventories_en"/>
-            <field name="reconcile" eval="True"/>
-            <field name="deferral" eval="True"/>
+            
+            <field name="type" ref="account_type_template_stock_expense_en"/>
             <field name="parent" ref="account.account_template_root_en"/>
-            <field name="kind">stock</field>
         </record>
     </data>
 </tryton>
diff --git a/minimal_chart_es.xml b/minimal_chart_es.xml
index 1534bc9f17..a5e4a70e92 100644
--- a/minimal_chart_es.xml
+++ b/minimal_chart_es.xml
@@ -14,7 +14,10 @@ this repository contains the full copyright notices and license terms. -->
             
             
             
+            
             <field name="parent" ref="account.account_type_template_asset_current_es"/>
+            <field name="statement">balance</field>
+            <field name="stock" eval="True"/>
             <field name="sequence" eval="20"/>
         </record>
 
@@ -28,11 +31,26 @@ this repository contains the full copyright notices and license terms. -->
             
             
             
+            
             <field name="type" ref="account_type_template_asset_current_inventories_es"/>
-            <field name="reconcile" eval="True"/>
-            <field name="deferral" eval="True"/>
             <field name="parent" ref="account.account_template_root_es"/>
-            <field name="kind">stock</field>
+        </record>
+
+        <record id="account_type_template_stock_expense_es" model="account.account.type.template">
+            
+            
+            
+            
+            <field name="name">Gastos de Stock</field>
+            
+            
+            
+            
+            
+            <field name="parent" ref="account.account_type_template_expense_es"/>
+            <field name="statement">income</field>
+            <field name="sequence" eval="30"/>
+            <field name="stock" eval="True"/>
         </record>
 
         <record id="account_template_stock_supplier_es" model="account.account.template">
@@ -45,11 +63,10 @@ this repository contains the full copyright notices and license terms. -->
             
             
             
-            <field name="type" ref="account_type_template_asset_current_inventories_es"/>
+            
+            <field name="type" ref="account_type_template_stock_expense_es"/>
             <field name="reconcile" eval="True"/>
-            <field name="deferral" eval="True"/>
             <field name="parent" ref="account.account_template_root_es"/>
-            <field name="kind">stock</field>
         </record>
         <record id="account_template_stock_customer_es" model="account.account.template">
             
@@ -61,11 +78,9 @@ this repository contains the full copyright notices and license terms. -->
             
             
             
-            <field name="type" ref="account_type_template_asset_current_inventories_es"/>
-            <field name="reconcile" eval="True"/>
-            <field name="deferral" eval="True"/>
+            
+            <field name="type" ref="account_type_template_stock_expense_es"/>
             <field name="parent" ref="account.account_template_root_es"/>
-            <field name="kind">stock</field>
         </record>
 
         <record id="account_template_stock_production_es" model="account.account.template">
@@ -78,11 +93,9 @@ this repository contains the full copyright notices and license terms. -->
             
             
             
-            <field name="type" ref="account_type_template_asset_current_inventories_es"/>
-            <field name="reconcile" eval="True"/>
-            <field name="deferral" eval="True"/>
+            
+            <field name="type" ref="account_type_template_stock_expense_es"/>
             <field name="parent" ref="account.account_template_root_es"/>
-            <field name="kind">stock</field>
         </record>
 
         <record id="account_template_stock_lost_found_es" model="account.account.template">
@@ -95,11 +108,9 @@ this repository contains the full copyright notices and license terms. -->
             
             
             
-            <field name="type" ref="account_type_template_asset_current_inventories_es"/>
-            <field name="reconcile" eval="True"/>
-            <field name="deferral" eval="True"/>
+            
+            <field name="type" ref="account_type_template_stock_expense_es"/>
             <field name="parent" ref="account.account_template_root_es"/>
-            <field name="kind">stock</field>
         </record>
     </data>
 </tryton>
diff --git a/minimal_chart_fr.xml b/minimal_chart_fr.xml
index fa9118df20..74c30a6986 100644
--- a/minimal_chart_fr.xml
+++ b/minimal_chart_fr.xml
@@ -14,7 +14,10 @@ this repository contains the full copyright notices and license terms. -->
             
             
             
+            
             <field name="parent" ref="account.account_type_template_asset_current_fr"/>
+            <field name="statement">balance</field>
+            <field name="stock" eval="True"/>
             <field name="sequence" eval="20"/>
         </record>
 
@@ -28,11 +31,26 @@ this repository contains the full copyright notices and license terms. -->
             
             
             
+            
             <field name="type" ref="account_type_template_asset_current_inventories_fr"/>
-            <field name="reconcile" eval="True"/>
-            <field name="deferral" eval="True"/>
             <field name="parent" ref="account.account_template_root_fr"/>
-            <field name="kind">stock</field>
+        </record>
+
+        <record id="account_type_template_stock_expense_fr" model="account.account.type.template">
+            
+            
+            
+            
+            
+            <field name="name">Variation des stocks</field>
+            
+            
+            
+            
+            <field name="parent" ref="account.account_type_template_expense_fr"/>
+            <field name="statement">income</field>
+            <field name="sequence" eval="30"/>
+            <field name="stock" eval="True"/>
         </record>
 
         <record id="account_template_stock_supplier_fr" model="account.account.template">
@@ -45,11 +63,10 @@ this repository contains the full copyright notices and license terms. -->
             
             
             
-            <field name="type" ref="account_type_template_asset_current_inventories_fr"/>
+            
+            <field name="type" ref="account_type_template_stock_expense_fr"/>
             <field name="reconcile" eval="True"/>
-            <field name="deferral" eval="True"/>
             <field name="parent" ref="account.account_template_root_fr"/>
-            <field name="kind">stock</field>
         </record>
         <record id="account_template_stock_customer_fr" model="account.account.template">
             
@@ -61,11 +78,9 @@ this repository contains the full copyright notices and license terms. -->
             
             
             
-            <field name="type" ref="account_type_template_asset_current_inventories_fr"/>
-            <field name="reconcile" eval="True"/>
-            <field name="deferral" eval="True"/>
+            
+            <field name="type" ref="account_type_template_stock_expense_fr"/>
             <field name="parent" ref="account.account_template_root_fr"/>
-            <field name="kind">stock</field>
         </record>
 
         <record id="account_template_stock_production_fr" model="account.account.template">
@@ -78,11 +93,9 @@ this repository contains the full copyright notices and license terms. -->
             
             
             
-            <field name="type" ref="account_type_template_asset_current_inventories_fr"/>
-            <field name="reconcile" eval="True"/>
-            <field name="deferral" eval="True"/>
+            
+            <field name="type" ref="account_type_template_stock_expense_fr"/>
             <field name="parent" ref="account.account_template_root_fr"/>
-            <field name="kind">stock</field>
         </record>
 
         <record id="account_template_stock_lost_found_fr" model="account.account.template">
@@ -95,11 +108,9 @@ this repository contains the full copyright notices and license terms. -->
             
             
             
-            <field name="type" ref="account_type_template_asset_current_inventories_fr"/>
-            <field name="reconcile" eval="True"/>
-            <field name="deferral" eval="True"/>
+            
+            <field name="type" ref="account_type_template_stock_expense_fr"/>
             <field name="parent" ref="account.account_template_root_fr"/>
-            <field name="kind">stock</field>
         </record>
     </data>
 </tryton>
diff --git a/minimal_chart_nl.xml b/minimal_chart_nl.xml
index aca0cd2693..b88b9211cb 100644
--- a/minimal_chart_nl.xml
+++ b/minimal_chart_nl.xml
@@ -14,7 +14,10 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Inventories</field>
             
             
+            
             <field name="parent" ref="account.account_type_template_asset_current_nl"/>
+            <field name="statement">balance</field>
+            <field name="stock" eval="True"/>
             <field name="sequence" eval="20"/>
         </record>
 
@@ -28,11 +31,26 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Voorraad</field>
             
             
+            
             <field name="type" ref="account_type_template_asset_current_inventories_nl"/>
-            <field name="reconcile" eval="True"/>
-            <field name="deferral" eval="True"/>
             <field name="parent" ref="account.account_template_root_nl"/>
-            <field name="kind">stock</field>
+        </record>
+
+        <record id="account_type_template_stock_expense_nl" model="account.account.type.template">
+            
+            
+            
+            
+            
+            
+            <field name="name">Voorraad</field>
+            
+            
+            
+            <field name="parent" ref="account.account_type_template_expense_nl"/>
+            <field name="statement">income</field>
+            <field name="sequence" eval="30"/>
+            <field name="stock" eval="True"/>
         </record>
 
         <record id="account_template_stock_supplier_nl" model="account.account.template">
@@ -45,11 +63,10 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Stock Supplier</field>
             
             
-            <field name="type" ref="account_type_template_asset_current_inventories_nl"/>
+            
+            <field name="type" ref="account_type_template_stock_expense_nl"/>
             <field name="reconcile" eval="True"/>
-            <field name="deferral" eval="True"/>
             <field name="parent" ref="account.account_template_root_nl"/>
-            <field name="kind">stock</field>
         </record>
         <record id="account_template_stock_customer_nl" model="account.account.template">
             
@@ -61,11 +78,9 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Stock Customer</field>
             
             
-            <field name="type" ref="account_type_template_asset_current_inventories_nl"/>
-            <field name="reconcile" eval="True"/>
-            <field name="deferral" eval="True"/>
+            
+            <field name="type" ref="account_type_template_stock_expense_nl"/>
             <field name="parent" ref="account.account_template_root_nl"/>
-            <field name="kind">stock</field>
         </record>
 
         <record id="account_template_stock_production_nl" model="account.account.template">
@@ -78,11 +93,9 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Stock Production</field>
             
             
-            <field name="type" ref="account_type_template_asset_current_inventories_nl"/>
-            <field name="reconcile" eval="True"/>
-            <field name="deferral" eval="True"/>
+            
+            <field name="type" ref="account_type_template_stock_expense_nl"/>
             <field name="parent" ref="account.account_template_root_nl"/>
-            <field name="kind">stock</field>
         </record>
 
         <record id="account_template_stock_lost_found_nl" model="account.account.template">
@@ -95,11 +108,9 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Stock Lost and Found</field>
             
             
-            <field name="type" ref="account_type_template_asset_current_inventories_nl"/>
-            <field name="reconcile" eval="True"/>
-            <field name="deferral" eval="True"/>
+            
+            <field name="type" ref="account_type_template_stock_expense_nl"/>
             <field name="parent" ref="account.account_template_root_nl"/>
-            <field name="kind">stock</field>
         </record>
     </data>
 </tryton>
diff --git a/minimal_chart_pt.xml b/minimal_chart_pt.xml
index f28306fd14..5b4c5631a6 100644
--- a/minimal_chart_pt.xml
+++ b/minimal_chart_pt.xml
@@ -16,6 +16,8 @@ this repository contains the full copyright notices and license terms. -->
             
             
             <field name="parent" ref="account.account_type_template_asset_current_pt"/>
+            <field name="statement">balance</field>
+            <field name="stock" eval="True"/>
             <field name="sequence" eval="20"/>
         </record>
 
@@ -31,10 +33,24 @@ this repository contains the full copyright notices and license terms. -->
             
             
             <field name="type" ref="account_type_template_asset_current_inventories_pt"/>
-            <field name="reconcile" eval="True"/>
-            <field name="deferral" eval="True"/>
             <field name="parent" ref="account.account_template_root_pt"/>
-            <field name="kind">stock</field>
+        </record>
+
+        <record id="account_type_template_stock_expense_pt" model="account.account.type.template">
+            
+            
+            
+            
+            
+            
+            
+            <field name="name">Despesa de estoque</field>
+            
+            
+            <field name="parent" ref="account.account_type_template_expense_pt"/>
+            <field name="statement">income</field>
+            <field name="sequence" eval="30"/>
+            <field name="stock" eval="True"/>
         </record>
 
         <record id="account_template_stock_supplier_pt" model="account.account.template">
@@ -48,11 +64,9 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Estoque do Fornecedor</field>
             
             
-            <field name="type" ref="account_type_template_asset_current_inventories_pt"/>
+            <field name="type" ref="account_type_template_stock_expense_pt"/>
             <field name="reconcile" eval="True"/>
-            <field name="deferral" eval="True"/>
             <field name="parent" ref="account.account_template_root_pt"/>
-            <field name="kind">stock</field>
         </record>
         <record id="account_template_stock_customer_pt" model="account.account.template">
             
@@ -65,11 +79,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Estoque do Cliente</field>
             
             
-            <field name="type" ref="account_type_template_asset_current_inventories_pt"/>
-            <field name="reconcile" eval="True"/>
-            <field name="deferral" eval="True"/>
+            <field name="type" ref="account_type_template_stock_expense_pt"/>
             <field name="parent" ref="account.account_template_root_pt"/>
-            <field name="kind">stock</field>
         </record>
 
         <record id="account_template_stock_production_pt" model="account.account.template">
@@ -83,11 +94,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Estoque da Produção</field>
             
             
-            <field name="type" ref="account_type_template_asset_current_inventories_pt"/>
-            <field name="reconcile" eval="True"/>
-            <field name="deferral" eval="True"/>
+            <field name="type" ref="account_type_template_stock_expense_pt"/>
             <field name="parent" ref="account.account_template_root_pt"/>
-            <field name="kind">stock</field>
         </record>
 
         <record id="account_template_stock_lost_found_pt" model="account.account.template">
@@ -101,11 +109,8 @@ this repository contains the full copyright notices and license terms. -->
             <field name="name">Estoque de Achados e Perdidos</field>
             
             
-            <field name="type" ref="account_type_template_asset_current_inventories_pt"/>
-            <field name="reconcile" eval="True"/>
-            <field name="deferral" eval="True"/>
+            <field name="type" ref="account_type_template_stock_expense_pt"/>
             <field name="parent" ref="account.account_template_root_pt"/>
-            <field name="kind">stock</field>
         </record>
     </data>
 </tryton>
diff --git a/minimal_chart_ru.xml b/minimal_chart_ru.xml
index 6e1a780694..8ee9c87577 100644
--- a/minimal_chart_ru.xml
+++ b/minimal_chart_ru.xml
@@ -12,9 +12,12 @@ this repository contains the full copyright notices and license terms. -->
             
             
             
+            
             <field name="name">Инвентаризация</field>
             
             <field name="parent" ref="account.account_type_template_asset_current_ru"/>
+            <field name="statement">balance</field>
+            <field name="stock" eval="True"/>
             <field name="sequence" eval="20"/>
         </record>
 
@@ -26,13 +29,28 @@ this repository contains the full copyright notices and license terms. -->
             
             
             
+            
             <field name="name">Хранилище</field>
             
             <field name="type" ref="account_type_template_asset_current_inventories_ru"/>
-            <field name="reconcile" eval="True"/>
-            <field name="deferral" eval="True"/>
             <field name="parent" ref="account.account_template_root_ru"/>
-            <field name="kind">stock</field>
+        </record>
+
+        <record id="account_type_template_stock_expense_ru" model="account.account.type.template">
+            
+            
+            
+            
+            
+            
+            
+            
+            <field name="name">Расходы на акции</field>
+            
+            <field name="parent" ref="account.account_type_template_expense_ru"/>
+            <field name="statement">income</field>
+            <field name="sequence" eval="30"/>
+            <field name="stock" eval="True"/>
         </record>
 
         <record id="account_template_stock_supplier_ru" model="account.account.template">
@@ -43,13 +61,12 @@ this repository contains the full copyright notices and license terms. -->
             
             
             
+            
             <field name="name">Stock Supplier</field>
             
-            <field name="type" ref="account_type_template_asset_current_inventories_ru"/>
+            <field name="type" ref="account_type_template_stock_expense_ru"/>
             <field name="reconcile" eval="True"/>
-            <field name="deferral" eval="True"/>
             <field name="parent" ref="account.account_template_root_ru"/>
-            <field name="kind">stock</field>
         </record>
         <record id="account_template_stock_customer_ru" model="account.account.template">
             
@@ -59,13 +76,11 @@ this repository contains the full copyright notices and license terms. -->
             
             
             
+            
             <field name="name">Stock Customer</field>
             
-            <field name="type" ref="account_type_template_asset_current_inventories_ru"/>
-            <field name="reconcile" eval="True"/>
-            <field name="deferral" eval="True"/>
+            <field name="type" ref="account_type_template_stock_expense_ru"/>
             <field name="parent" ref="account.account_template_root_ru"/>
-            <field name="kind">stock</field>
         </record>
 
         <record id="account_template_stock_production_ru" model="account.account.template">
@@ -76,13 +91,11 @@ this repository contains the full copyright notices and license terms. -->
             
             
             
+            
             <field name="name">Stock Production</field>
             
-            <field name="type" ref="account_type_template_asset_current_inventories_ru"/>
-            <field name="reconcile" eval="True"/>
-            <field name="deferral" eval="True"/>
+            <field name="type" ref="account_type_template_stock_expense_ru"/>
             <field name="parent" ref="account.account_template_root_ru"/>
-            <field name="kind">stock</field>
         </record>
 
         <record id="account_template_stock_lost_found_ru" model="account.account.template">
@@ -93,13 +106,11 @@ this repository contains the full copyright notices and license terms. -->
             
             
             
+            
             <field name="name">Stock Lost and Found</field>
             
-            <field name="type" ref="account_type_template_asset_current_inventories_ru"/>
-            <field name="reconcile" eval="True"/>
-            <field name="deferral" eval="True"/>
+            <field name="type" ref="account_type_template_stock_expense_ru"/>
             <field name="parent" ref="account.account_template_root_ru"/>
-            <field name="kind">stock</field>
         </record>
     </data>
 </tryton>
diff --git a/minimal_chart_sl.xml b/minimal_chart_sl.xml
index d43c2d6fd9..7d3c0f70fa 100644
--- a/minimal_chart_sl.xml
+++ b/minimal_chart_sl.xml
@@ -13,8 +13,11 @@ this repository contains the full copyright notices and license terms. -->
             
             
             
+            
             <field name="name">Popisi</field>
             <field name="parent" ref="account.account_type_template_asset_current_sl"/>
+            <field name="statement">balance</field>
+            <field name="stock" eval="True"/>
             <field name="sequence" eval="20"/>
         </record>
 
@@ -27,12 +30,27 @@ this repository contains the full copyright notices and license terms. -->
             
             
             
+            
             <field name="name">Zaloga</field>
             <field name="type" ref="account_type_template_asset_current_inventories_sl"/>
-            <field name="reconcile" eval="True"/>
-            <field name="deferral" eval="True"/>
             <field name="parent" ref="account.account_template_root_sl"/>
-            <field name="kind">stock</field>
+        </record>
+
+        <record id="account_type_template_stock_expense_sl" model="account.account.type.template">
+            
+            
+            
+            
+            
+            
+            
+            
+            
+            <field name="name">Stroški zalog</field>
+            <field name="parent" ref="account.account_type_template_expense_sl"/>
+            <field name="statement">income</field>
+            <field name="sequence" eval="30"/>
+            <field name="stock" eval="True"/>
         </record>
 
         <record id="account_template_stock_supplier_sl" model="account.account.template">
@@ -44,12 +62,11 @@ this repository contains the full copyright notices and license terms. -->
             
             
             
+            
             <field name="name">Zaloga dobavitelja</field>
-            <field name="type" ref="account_type_template_asset_current_inventories_sl"/>
+            <field name="type" ref="account_type_template_stock_expense_sl"/>
             <field name="reconcile" eval="True"/>
-            <field name="deferral" eval="True"/>
             <field name="parent" ref="account.account_template_root_sl"/>
-            <field name="kind">stock</field>
         </record>
         <record id="account_template_stock_customer_sl" model="account.account.template">
             
@@ -60,12 +77,10 @@ this repository contains the full copyright notices and license terms. -->
             
             
             
+            
             <field name="name">Zaloga kupca</field>
-            <field name="type" ref="account_type_template_asset_current_inventories_sl"/>
-            <field name="reconcile" eval="True"/>
-            <field name="deferral" eval="True"/>
+            <field name="type" ref="account_type_template_stock_expense_sl"/>
             <field name="parent" ref="account.account_template_root_sl"/>
-            <field name="kind">stock</field>
         </record>
 
         <record id="account_template_stock_production_sl" model="account.account.template">
@@ -77,12 +92,10 @@ this repository contains the full copyright notices and license terms. -->
             
             
             
+            
             <field name="name">Zaloga proizvodnje</field>
-            <field name="type" ref="account_type_template_asset_current_inventories_sl"/>
-            <field name="reconcile" eval="True"/>
-            <field name="deferral" eval="True"/>
+            <field name="type" ref="account_type_template_stock_expense_sl"/>
             <field name="parent" ref="account.account_template_root_sl"/>
-            <field name="kind">stock</field>
         </record>
 
         <record id="account_template_stock_lost_found_sl" model="account.account.template">
@@ -94,12 +107,10 @@ this repository contains the full copyright notices and license terms. -->
             
             
             
+            
             <field name="name">Zaloga izgubljeno/najdeno</field>
-            <field name="type" ref="account_type_template_asset_current_inventories_sl"/>
-            <field name="reconcile" eval="True"/>
-            <field name="deferral" eval="True"/>
+            <field name="type" ref="account_type_template_stock_expense_sl"/>
             <field name="parent" ref="account.account_template_root_sl"/>
-            <field name="kind">stock</field>
         </record>
     </data>
 </tryton>
diff --git a/product.py b/product.py
index 487e3ab741..0883eb2d9c 100644
--- a/product.py
+++ b/product.py
@@ -28,7 +28,7 @@ class Category(metaclass=PoolMeta):
     account_stock = fields.MultiValue(fields.Many2One(
             'account.account', "Account Stock",
             domain=[
-                ('kind', '=', 'stock'),
+                ('type.stock', '=', True),
                 ('company', '=', Eval('context', {}).get('company', -1)),
                 ],
             states={
@@ -40,7 +40,7 @@ class Category(metaclass=PoolMeta):
     account_stock_supplier = fields.MultiValue(fields.Many2One(
             'account.account', "Account Stock Supplier",
             domain=[
-                ('kind', '=', 'stock'),
+                ('type.stock', '=', True),
                 ('company', '=', Eval('context', {}).get('company', -1)),
                 ],
             states={
@@ -52,7 +52,7 @@ class Category(metaclass=PoolMeta):
     account_stock_customer = fields.MultiValue(fields.Many2One(
             'account.account', "Account Stock Customer",
             domain=[
-                ('kind', '=', 'stock'),
+                ('type.stock', '=', True),
                 ('company', '=', Eval('context', {}).get('company', -1)),
                 ],
             states={
@@ -64,7 +64,7 @@ class Category(metaclass=PoolMeta):
     account_stock_production = fields.MultiValue(fields.Many2One(
             'account.account', "Account Stock Production",
             domain=[
-                ('kind', '=', 'stock'),
+                ('type.stock', '=', True),
                 ('company', '=', Eval('context', {}).get('company', -1)),
                 ],
             states={
@@ -76,7 +76,7 @@ class Category(metaclass=PoolMeta):
     account_stock_lost_found = fields.MultiValue(fields.Many2One(
             'account.account', "Account Stock Lost and Found",
             domain=[
-                ('kind', '=', 'stock'),
+                ('type.stock', '=', True),
                 ('company', '=', Eval('context', {}).get('company', -1)),
                 ],
             states={
@@ -124,35 +124,40 @@ class CategoryAccount(metaclass=PoolMeta):
     account_stock = fields.Many2One(
         'account.account', "Account Stock",
         domain=[
-            ('kind', '=', 'stock'),
+            ('type.stock', '=', True),
+            ('type.statement', '=', 'balance'),
             ('company', '=', Eval('company', -1)),
             ],
         depends=['company'])
     account_stock_supplier = fields.Many2One(
         'account.account', "Account Stock Supplier",
         domain=[
-            ('kind', '=', 'stock'),
+            ('type.stock', '=', True),
+            ('type.statement', '=', 'income'),
             ('company', '=', Eval('company', -1)),
             ],
         depends=['company'])
     account_stock_customer = fields.Many2One(
         'account.account', "Account Stock Customer",
         domain=[
-            ('kind', '=', 'stock'),
+            ('type.stock', '=', True),
+            ('type.statement', '=', 'income'),
             ('company', '=', Eval('company', -1)),
             ],
         depends=['company'])
     account_stock_production = fields.Many2One(
         'account.account', "Account Stock Production",
         domain=[
-            ('kind', '=', 'stock'),
+            ('type.stock', '=', True),
+            ('type.statement', '=', 'income'),
             ('company', '=', Eval('company', -1)),
             ],
         depends=['company'])
     account_stock_lost_found = fields.Many2One(
         'account.account', "Account Stock Lost and Found",
         domain=[
-            ('kind', '=', 'stock'),
+            ('type.stock', '=', True),
+            ('type.statement', '=', 'income'),
             ('company', '=', Eval('company', -1)),
             ],
         depends=['company'])
@@ -259,6 +264,7 @@ class UpdateCostPriceShowMove(ModelView):
             ('company', 'in',
                 [Eval('context', {}).get('company', -1), None]),
             ('id', '!=', Eval('stock_account')),
+            ('type.stock', '=', True),
             ],
         depends=['stock_account'], required=True)
     description = fields.Char('Description')
diff --git a/tests/tools.py b/tests/tools.py
index 6e2f865fba..1efba508ba 100644
--- a/tests/tools.py
+++ b/tests/tools.py
@@ -13,7 +13,7 @@ def add_stock_accounts(accounts, company=None, config=None):
         company = get_company()
 
     stock_accounts = Account.find([
-            ('kind', '=', 'stock'),
+            ('type.stock', '=', True),
             ('company', '=', company.id),
             ])
     for account in stock_accounts: