From ef92ce9afb36cb657ad5ca63e3964785bf3f9c11 Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?C=C3=A9dric=20Krier?= <ced@b2ck.com>
Date: Sun, 24 Mar 2019 18:00:01 +0100
Subject: [PATCH] Merge account kind and account type

issue4990
review68401002
---
 account_fr.xml         | 3093 +++++++++++-----------------------------
 tests/FEC-previous.csv |    4 +-
 tests/FEC.csv          |    8 +-
 tests/tools.py         |   32 +-
 4 files changed, 855 insertions(+), 2282 deletions(-)

diff --git a/account_fr.xml b/account_fr.xml
index 35e6dc2728..6bd806fb34 100644
--- a/account_fr.xml
+++ b/account_fr.xml
@@ -4,2105 +4,2083 @@
         <record model="account.account.type.template" id="fr">
             <field name="name">Plan de types de compte (France)</field>
             <field name="sequence" eval="10"/>
+            <field name="statement" eval="None"/>
         </record>
         <record model="account.account.type.template" id="actif">
             <field name="name">Actif</field>
             <field name="sequence" eval="10"/>
             <field name="parent" ref="fr"/>
-            <field name="balance_sheet" eval="True"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record model="account.account.type.template" id="capital_souscrit_non_appele">
             <field name="name">Capital souscrit - non appelé</field>
             <field name="sequence" eval="10"/>
             <field name="parent" ref="actif"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record model="account.account.type.template" id="actif_immobilise">
             <field name="name">Actifs immobilisés</field>
             <field name="sequence" eval="20"/>
             <field name="parent" ref="actif"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
+            <field name="fixed_asset" depends="account_asset" eval="True"/>
         </record>
         <record model="account.account.type.template" id="immobilisations_incorporelles">
             <field name="name">Immobilisations incorporelles</field>
             <field name="sequence" eval="10"/>
             <field name="parent" ref="actif_immobilise"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
+            <field name="fixed_asset" depends="account_asset" eval="True"/>
         </record>
         <record model="account.account.type.template" id="frais_etablissement">
             <field name="name">Frais d'établissement</field>
             <field name="sequence" eval="10"/>
             <field name="parent" ref="immobilisations_incorporelles"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record model="account.account.type.template" id="frais_recherche_developpement">
             <field name="name">Frais de recherche et de développement</field>
             <field name="sequence" eval="20"/>
             <field name="parent" ref="immobilisations_incorporelles"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record model="account.account.type.template" id="concessions_brevets_licences_droits">
             <field name="name">Concessions, brevets, licences, marques, procédés, logiciels, droits et valeurs similaires</field>
             <field name="sequence" eval="30"/>
             <field name="parent" ref="immobilisations_incorporelles"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
+            <field name="fixed_asset" depends="account_asset" eval="True"/>
         </record>
         <record model="account.account.type.template" id="fonds_commercial">
             <field name="name">Fonds commercial</field>
             <field name="sequence" eval="40"/>
             <field name="parent" ref="immobilisations_incorporelles"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
+            <field name="fixed_asset" depends="account_asset" eval="True"/>
         </record>
         <record model="account.account.type.template" id="immobilisations_incorporelles_autres">
             <field name="name">Autres</field>
             <field name="sequence" eval="50"/>
             <field name="parent" ref="immobilisations_incorporelles"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
+            <field name="fixed_asset" depends="account_asset" eval="True"/>
         </record>
         <record model="account.account.type.template" id="immobilisations_incorporelles_en_cours">
             <field name="name">Immobilisations incorporelles en cours</field>
             <field name="sequence" eval="60"/>
             <field name="parent" ref="immobilisations_incorporelles"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record model="account.account.type.template" id="immobilisations_incorporelles_avances_acomptes">
             <field name="name">Avances et acomptes</field>
             <field name="sequence" eval="70"/>
             <field name="parent" ref="immobilisations_incorporelles"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record model="account.account.type.template" id="immobilisations_corporelles">
             <field name="name">Immobilisations corporelles</field>
             <field name="sequence" eval="20"/>
             <field name="parent" ref="actif_immobilise"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record model="account.account.type.template" id="terrains">
             <field name="name">Terrains</field>
             <field name="sequence" eval="10"/>
             <field name="parent" ref="immobilisations_corporelles"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
+            <field name="fixed_asset" depends="account_asset" eval="True"/>
         </record>
         <record model="account.account.type.template" id="constructions">
             <field name="name">Constructions</field>
             <field name="sequence" eval="20"/>
             <field name="parent" ref="immobilisations_corporelles"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
+            <field name="fixed_asset" depends="account_asset" eval="True"/>
         </record>
         <record model="account.account.type.template" id="installations_techniques_materiel_outillage">
             <field name="name">Installations techniques, matériel et outillage industriels</field>
             <field name="sequence" eval="30"/>
             <field name="parent" ref="immobilisations_corporelles"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
+            <field name="fixed_asset" depends="account_asset" eval="True"/>
         </record>
         <record model="account.account.type.template" id="immobilisations_corporelles_autres">
             <field name="name">Autres</field>
             <field name="sequence" eval="40"/>
             <field name="parent" ref="immobilisations_corporelles"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
+            <field name="fixed_asset" depends="account_asset" eval="True"/>
         </record>
         <record model="account.account.type.template" id="immobilisations_corporelles_en_cours">
             <field name="name">Immobilisations corporelles en cours</field>
             <field name="sequence" eval="50"/>
             <field name="parent" ref="immobilisations_corporelles"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record model="account.account.type.template" id="immobilisations_corporelles_avances_acomptes">
             <field name="name">Avances et acomptes</field>
             <field name="sequence" eval="60"/>
             <field name="parent" ref="immobilisations_corporelles"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record model="account.account.type.template" id="immobilisations_financieres">
             <field name="name">Immobilisations financiéres</field>
             <field name="sequence" eval="30"/>
             <field name="parent" ref="actif_immobilise"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record model="account.account.type.template" id="participations">
             <field name="name">Participations</field>
             <field name="sequence" eval="10"/>
             <field name="parent" ref="immobilisations_financieres"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record model="account.account.type.template" id="creances_rattachees_participations">
             <field name="name">Créances rattachées à des participations</field>
             <field name="sequence" eval="20"/>
             <field name="parent" ref="immobilisations_financieres"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record model="account.account.type.template" id="titres_immobilises">
             <field name="name">Titres immobilisés de l'activité de portefeuille</field>
             <field name="sequence" eval="30"/>
             <field name="parent" ref="immobilisations_financieres"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record model="account.account.type.template" id="autres_titres_immobilises">
             <field name="name">Autres titres immobilisés</field>
             <field name="sequence" eval="40"/>
             <field name="parent" ref="immobilisations_financieres"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record model="account.account.type.template" id="prets">
             <field name="name">Prêts</field>
             <field name="sequence" eval="50"/>
             <field name="parent" ref="immobilisations_financieres"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record model="account.account.type.template" id="immobilisations_financieres_autres">
             <field name="name">Autres</field>
             <field name="sequence" eval="60"/>
             <field name="parent" ref="immobilisations_financieres"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record model="account.account.type.template" id="actif_circulant">
             <field name="name">Actif circulant</field>
             <field name="sequence" eval="30"/>
             <field name="parent" ref="actif"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record model="account.account.type.template" id="stock_en_cours">
             <field name="name">Stock et en-cours</field>
             <field name="sequence" eval="10"/>
             <field name="parent" ref="actif_circulant"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
+            <field name="stock" eval="True"/>
         </record>
         <record model="account.account.type.template" id="matieres_premieres">
             <field name="name">Matières premières et autres approvisionnements</field>
             <field name="sequence" eval="10"/>
             <field name="parent" ref="stock_en_cours"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
+            <field name="stock" eval="True"/>
         </record>
         <record model="account.account.type.template" id="en_cours_production">
             <field name="name">En-cours de production [biens et services]</field>
             <field name="sequence" eval="20"/>
             <field name="parent" ref="stock_en_cours"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
+            <field name="stock" eval="True"/>
         </record>
         <record model="account.account.type.template" id="produits_intermediaires_finis">
             <field name="name">Produits intermédiaires et finis</field>
             <field name="sequence" eval="30"/>
             <field name="parent" ref="stock_en_cours"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
+            <field name="stock" eval="True"/>
         </record>
         <record model="account.account.type.template" id="marchandises">
             <field name="name">Marchandises</field>
             <field name="sequence" eval="40"/>
             <field name="parent" ref="stock_en_cours"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
+            <field name="stock" eval="True"/>
         </record>
         <record model="account.account.type.template" id="avances_acomptes">
             <field name="name">Avances et acomptes versés sur commandes</field>
             <field name="sequence" eval="20"/>
             <field name="parent" ref="actif_circulant"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record model="account.account.type.template" id="creances">
             <field name="name">Créances d'exploitation</field>
             <field name="sequence" eval="30"/>
             <field name="parent" ref="actif_circulant"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record model="account.account.type.template" id="creances_clients">
             <field name="name">Créances clients et comptes rattachés</field>
             <field name="sequence" eval="10"/>
             <field name="parent" ref="creances"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
+            <field name="receivable" eval="True"/>
         </record>
         <record model="account.account.type.template" id="creances_autres">
             <field name="name">Autres</field>
             <field name="sequence" eval="20"/>
             <field name="parent" ref="creances"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
+            <field name="receivable" eval="True"/>
         </record>
         <record model="account.account.type.template" id="capital_souscrit_appele">
             <field name="name">Capital souscrit - appelé, non versé</field>
             <field name="sequence" eval="30"/>
             <field name="parent" ref="creances"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record model="account.account.type.template" id="valeurs_mobilieres_placement">
             <field name="name">Valeurs mobilières de placement</field>
             <field name="sequence" eval="40"/>
             <field name="parent" ref="actif_circulant"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record model="account.account.type.template" id="actions_propres">
             <field name="name">Actions propres</field>
             <field name="sequence" eval="10"/>
             <field name="parent" ref="actif_circulant"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record model="account.account.type.template" id="autres_titres">
             <field name="name">Autres titres</field>
             <field name="sequence" eval="20"/>
             <field name="parent" ref="actif_circulant"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record model="account.account.type.template" id="actif_circulant_instruments_tresorerie">
             <field name="name">Instruments de trésorerie</field>
             <field name="sequence" eval="50"/>
             <field name="parent" ref="actif_circulant"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record model="account.account.type.template" id="disponibilites">
             <field name="name">Disponibilités</field>
             <field name="sequence" eval="60"/>
             <field name="parent" ref="actif_circulant"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record model="account.account.type.template" id="charges_constates_avance">
             <field name="name">Charges constatés d'avance</field>
             <field name="sequence" eval="70"/>
             <field name="parent" ref="actif_circulant"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record model="account.account.type.template" id="charges_repartir_plusieurs_exercices">
             <field name="name">Charges à répartir sur plusieurs exercices</field>
             <field name="sequence" eval="40"/>
             <field name="parent" ref="actif"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record model="account.account.type.template" id="primes_remboursement_emprunts">
             <field name="name">Primes de remboursement des emprunts</field>
             <field name="sequence" eval="50"/>
             <field name="parent" ref="actif"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record model="account.account.type.template" id="ecarts_conversion_actif">
             <field name="name">Écarts de conversion actif</field>
             <field name="sequence" eval="60"/>
             <field name="parent" ref="actif"/>
+            <field name="statement">balance</field>
+            <field name="assets" eval="True"/>
         </record>
         <record model="account.account.type.template" id="passif">
             <field name="name">Passif</field>
             <field name="sequence" eval="20"/>
             <field name="parent" ref="fr"/>
-            <field name="balance_sheet" eval="True"/>
+            <field name="statement">balance</field>
         </record>
         <record model="account.account.type.template" id="capitaux_propres">
             <field name="name">Capitaux propres</field>
             <field name="sequence" eval="10"/>
             <field name="parent" ref="passif"/>
+            <field name="statement">balance</field>
         </record>
         <record model="account.account.type.template" id="capital">
             <field name="name">Capital [dont versé...]</field>
             <field name="sequence" eval="10"/>
             <field name="parent" ref="capitaux_propres"/>
+            <field name="statement">balance</field>
         </record>
         <record model="account.account.type.template" id="primes">
             <field name="name">Primes d'émission, de fusion, d'apport</field>
             <field name="sequence" eval="20"/>
             <field name="parent" ref="capitaux_propres"/>
+            <field name="statement">balance</field>
         </record>
         <record model="account.account.type.template" id="ecarts_reevaluation">
             <field name="name">Écarts de réévaluation</field>
             <field name="sequence" eval="30"/>
             <field name="parent" ref="capitaux_propres"/>
+            <field name="statement">balance</field>
         </record>
         <record model="account.account.type.template" id="ecart_equivalence">
             <field name="name">Écart d'équivalence</field>
             <field name="sequence" eval="40"/>
             <field name="parent" ref="capitaux_propres"/>
+            <field name="statement">balance</field>
         </record>
         <record model="account.account.type.template" id="reserves">
             <field name="name">Réserves</field>
             <field name="sequence" eval="50"/>
             <field name="parent" ref="capitaux_propres"/>
+            <field name="statement">balance</field>
         </record>
         <record model="account.account.type.template" id="reserve_legale">
             <field name="name">Réserve légale</field>
             <field name="sequence" eval="10"/>
             <field name="parent" ref="reserves"/>
+            <field name="statement">balance</field>
         </record>
         <record model="account.account.type.template" id="reserves_statutaires_contractuelles">
             <field name="name">Réserves statutaires ou contractuelles</field>
             <field name="sequence" eval="20"/>
             <field name="parent" ref="reserves"/>
+            <field name="statement">balance</field>
         </record>
         <record model="account.account.type.template" id="reserves_reglementees">
             <field name="name">Réserves réglementées</field>
             <field name="sequence" eval="30"/>
             <field name="parent" ref="reserves"/>
+            <field name="statement">balance</field>
         </record>
         <record model="account.account.type.template" id="autres_reserves">
             <field name="name">Autres</field>
             <field name="sequence" eval="40"/>
             <field name="parent" ref="reserves"/>
+            <field name="statement">balance</field>
         </record>
         <record model="account.account.type.template" id="report_a_nouveau">
             <field name="name">Report à nouveau</field>
             <field name="sequence" eval="60"/>
             <field name="parent" ref="capitaux_propres"/>
+            <field name="statement">balance</field>
         </record>
         <record model="account.account.type.template" id="resultat">
             <field name="name">Résultat de l'exercice [bénéfice ou perte]</field>
             <field name="sequence" eval="70"/>
             <field name="parent" ref="capitaux_propres"/>
-            <field name="income_statement" eval="False"/>
+            <field name="statement">income</field>
         </record>
         <record model="account.account.type.template" id="compte_resultat">
             <field name="name">Compte de résultat</field>
             <field name="sequence" eval="10"/>
             <field name="parent" ref="resultat"/>
-            <field name="income_statement" eval="True"/>
+            <field name="statement">income</field>
         </record>
         <record model="account.account.type.template" id="charges">
             <field name="name">Charges</field>
             <field name="sequence" eval="10"/>
             <field name="parent" ref="compte_resultat"/>
+            <field name="statement">income</field>
         </record>
         <record model="account.account.type.template" id="charges_exploitation">
             <field name="name">Charges d'exploitation</field>
             <field name="sequence" eval="10"/>
             <field name="parent" ref="charges"/>
+            <field name="statement">income</field>
         </record>
         <record model="account.account.type.template" id="achat_marchandises">
             <field name="name">Achat de marchandises</field>
             <field name="sequence" eval="10"/>
             <field name="parent" ref="charges_exploitation"/>
+            <field name="statement">income</field>
+            <field name="expense" eval="True"/>
         </record>
         <record model="account.account.type.template" id="achat_marchandises_variation_stocks">
             <field name="name">Variation des stocks de marchandises</field>
             <field name="sequence" eval="10"/>
             <field name="parent" ref="achat_marchandises"/>
+            <field name="statement">income</field>
+            <field name="stock" eval="True"/>
         </record>
         <record model="account.account.type.template" id="achats_matieres_premieres">
             <field name="name">Achats de matières premières et autres approvisionnements</field>
             <field name="sequence" eval="20"/>
             <field name="parent" ref="charges_exploitation"/>
+            <field name="statement">income</field>
+            <field name="expense" eval="True"/>
         </record>
         <record model="account.account.type.template" id="achats_matieres_premieres_variation_stocks">
             <field name="name">Variation des stocks</field>
             <field name="sequence" eval="10"/>
             <field name="parent" ref="achats_matieres_premieres"/>
+            <field name="statement">income</field>
+            <field name="stock" eval="True"/>
         </record>
         <record model="account.account.type.template" id="autres_achats">
             <field name="name">Autres achats et charges externes</field>
             <field name="sequence" eval="30"/>
             <field name="parent" ref="charges_exploitation"/>
+            <field name="statement">income</field>
+            <field name="expense" eval="True"/>
         </record>
         <record model="account.account.type.template" id="redevances_credit-bail_mobilier">
             <field name="name">Redevances de crédit-bail mobilier</field>
             <field name="sequence" eval="10"/>
             <field name="parent" ref="autres_achats"/>
+            <field name="statement">income</field>
+            <field name="expense" eval="True"/>
         </record>
         <record model="account.account.type.template" id="redevances_credit-bail_immobilier">
             <field name="name">Redevances de crédit-bail immobilier</field>
             <field name="sequence" eval="20"/>
             <field name="parent" ref="autres_achats"/>
+            <field name="statement">income</field>
+            <field name="expense" eval="True"/>
         </record>
         <record model="account.account.type.template" id="impots_taxes">
             <field name="name">Impôts, taxes et versements assimilés</field>
             <field name="sequence" eval="40"/>
             <field name="parent" ref="charges_exploitation"/>
+            <field name="statement">income</field>
         </record>
         <record model="account.account.type.template" id="salaires_traitements">
             <field name="name">Salaires et traitements</field>
             <field name="sequence" eval="50"/>
             <field name="parent" ref="charges_exploitation"/>
+            <field name="statement">income</field>
         </record>
         <record model="account.account.type.template" id="charges_sociales">
             <field name="name">Charges sociales</field>
             <field name="sequence" eval="60"/>
             <field name="parent" ref="charges_exploitation"/>
+            <field name="statement">income</field>
         </record>
-        <record model="account.account.type.template" id="dotation_amortissements_depreciations">
+        <record model="account.account.type.template" id="dotation">
             <field name="name">Dotation aux amortissements et aux dépréciations</field>
             <field name="sequence" eval="70"/>
             <field name="parent" ref="charges_exploitation"/>
+            <field name="statement">income</field>
         </record>
         <record model="account.account.type.template" id="dotation_amortissements_immobilisations">
             <field name="name">Sur immobilisations : dotations aux amortissements</field>
             <field name="sequence" eval="10"/>
-            <field name="parent" ref="dotation_amortissements_depreciations"/>
+            <field name="parent" ref="dotation"/>
+            <field name="statement">income</field>
         </record>
         <record model="account.account.type.template" id="dotation_depreciations_immobilisations">
             <field name="name">Sur immobilisations : dotations aux dépréciations</field>
             <field name="sequence" eval="20"/>
-            <field name="parent" ref="dotation_amortissements_depreciations"/>
+            <field name="parent" ref="dotation"/>
+            <field name="statement">income</field>
         </record>
         <record model="account.account.type.template" id="dotation_depreciations_actif_circulant">
             <field name="name">Sur actif circulant : dotations aux dépréciations</field>
             <field name="sequence" eval="30"/>
-            <field name="parent" ref="dotation_amortissements_depreciations"/>
+            <field name="parent" ref="dotation"/>
+            <field name="statement">income</field>
         </record>
         <record model="account.account.type.template" id="dotations_provisions">
             <field name="name">Dotations aux provisions</field>
             <field name="sequence" eval="80"/>
             <field name="parent" ref="charges_exploitation"/>
+            <field name="statement">income</field>
         </record>
         <record model="account.account.type.template" id="autres_charges">
             <field name="name">Autres charges</field>
             <field name="sequence" eval="90"/>
             <field name="parent" ref="charges_exploitation"/>
+            <field name="statement">income</field>
         </record>
         <record model="account.account.type.template" id="charges_quotes-parts_resultat_operations_commun">
             <field name="name">Quotes-parts de résultat sur opérations faites en commun</field>
             <field name="sequence" eval="20"/>
             <field name="parent" ref="charges"/>
+            <field name="statement">income</field>
         </record>
         <record model="account.account.type.template" id="charges_financieres">
             <field name="name">Charges financières</field>
             <field name="sequence" eval="30"/>
             <field name="parent" ref="charges"/>
+            <field name="statement">income</field>
         </record>
         <record model="account.account.type.template" id="dotations_amortissements_depreciations_provisions">
             <field name="name">Dotations aux amortissements, aux dépréciations et aux provisions</field>
             <field name="sequence" eval="10"/>
             <field name="parent" ref="charges_financieres"/>
+            <field name="statement">income</field>
         </record>
         <record model="account.account.type.template" id="interets_charges_assimilees">
             <field name="name">Intérêts et charges assimilées</field>
             <field name="sequence" eval="20"/>
             <field name="parent" ref="charges_financieres"/>
+            <field name="statement">income</field>
         </record>
         <record model="account.account.type.template" id="differences_negatives_change">
             <field name="name">Différences négatives de change</field>
             <field name="sequence" eval="30"/>
             <field name="parent" ref="charges_financieres"/>
+            <field name="statement">income</field>
         </record>
         <record model="account.account.type.template" id="charges_nettes_cessions_valeurs_mobilieres_placement">
             <field name="name">Charges nettes sur cessions de valeurs mobilières de placement</field>
             <field name="sequence" eval="40"/>
             <field name="parent" ref="charges_financieres"/>
+            <field name="statement">income</field>
         </record>
         <record model="account.account.type.template" id="charges_exceptionnelles">
             <field name="name">Charges exceptionnelles</field>
             <field name="sequence" eval="40"/>
             <field name="parent" ref="charges"/>
+            <field name="statement">income</field>
         </record>
         <record model="account.account.type.template" id="charges_exceptionnelles_operations_gestion">
             <field name="name">Sur opérations de gestion</field>
             <field name="sequence" eval="10"/>
             <field name="parent" ref="charges_exceptionnelles"/>
+            <field name="statement">income</field>
         </record>
         <record model="account.account.type.template" id="charges_exceptionnelles_operations_capital">
             <field name="name">Sur opérations en capital</field>
             <field name="sequence" eval="20"/>
             <field name="parent" ref="charges_exceptionnelles"/>
+            <field name="statement">income</field>
         </record>
-        <record model="account.account.type.template" id="charges_exceptionnelles_dotations_amortissements_depreciations_provisions">
+        <record model="account.account.type.template" id="charges_exceptionnelles_dotations_provisions">
             <field name="name">Dotations aux amortissements, aux dépréciations et aux provisions</field>
             <field name="sequence" eval="30"/>
             <field name="parent" ref="charges_exceptionnelles"/>
+            <field name="statement">income</field>
         </record>
         <record model="account.account.type.template" id="participation_salaries_resultats">
             <field name="name">Participation des salariés aux résultats</field>
             <field name="sequence" eval="50"/>
             <field name="parent" ref="charges"/>
+            <field name="statement">income</field>
         </record>
         <record model="account.account.type.template" id="impots_benefices">
             <field name="name">Impôts sur les bénéfices</field>
             <field name="sequence" eval="60"/>
             <field name="parent" ref="charges"/>
+            <field name="statement">income</field>
         </record>
         <record model="account.account.type.template" id="produits">
             <field name="name">Produits</field>
             <field name="sequence" eval="20"/>
             <field name="parent" ref="compte_resultat"/>
+            <field name="statement">income</field>
         </record>
         <record model="account.account.type.template" id="produits_exploitation">
             <field name="name">Produits d'exploitation</field>
             <field name="sequence" eval="10"/>
             <field name="parent" ref="produits"/>
+            <field name="statement">income</field>
         </record>
         <record model="account.account.type.template" id="chiffre_affaires">
             <field name="name">Chiffre d'affaires</field>
             <field name="sequence" eval="10"/>
             <field name="parent" ref="produits_exploitation"/>
+            <field name="statement">income</field>
         </record>
         <record model="account.account.type.template" id="vente_marchandises">
             <field name="name">Vente de marchandises</field>
             <field name="sequence" eval="10"/>
             <field name="parent" ref="chiffre_affaires"/>
+            <field name="statement">income</field>
+            <field name="revenue" eval="True"/>
         </record>
         <record model="account.account.type.template" id="production_vendue">
-            <field name="name">Production vendue</field>
+            <field name="name">Production vendue (biens et services)</field>
             <field name="sequence" eval="20"/>
             <field name="parent" ref="chiffre_affaires"/>
+            <field name="statement">income</field>
+            <field name="revenue" eval="True"/>
         </record>
         <record model="account.account.type.template" id="production_stockee">
             <field name="name">Production stockée</field>
             <field name="sequence" eval="20"/>
             <field name="parent" ref="produits_exploitation"/>
+            <field name="statement">income</field>
+            <field name="stock" eval="True"/>
         </record>
         <record model="account.account.type.template" id="production_immobilisee">
             <field name="name">Production immobilisée</field>
             <field name="sequence" eval="30"/>
             <field name="parent" ref="produits_exploitation"/>
+            <field name="statement">income</field>
         </record>
         <record model="account.account.type.template" id="subventions_exploitation">
             <field name="name">Subventions d'exploitation</field>
             <field name="sequence" eval="40"/>
             <field name="parent" ref="produits_exploitation"/>
+            <field name="statement">income</field>
         </record>
         <record model="account.account.type.template" id="produits_exploitation_reprises_provisions_depreciations_amortissements_transferts_charges">
             <field name="name">Reprises sur provisions, dépréciations (et amortissements) et transferts de charges</field>
             <field name="sequence" eval="50"/>
             <field name="parent" ref="produits_exploitation"/>
+            <field name="statement">income</field>
         </record>
         <record model="account.account.type.template" id="produits_exploitation_autres">
             <field name="name">Autres produits</field>
             <field name="sequence" eval="60"/>
             <field name="parent" ref="produits_exploitation"/>
+            <field name="statement">income</field>
         </record>
         <record model="account.account.type.template" id="produits_quotes-parts_resultat_operations_commun">
             <field name="name">Quotes-parts de résultat sur opérations faites en commun</field>
             <field name="sequence" eval="20"/>
             <field name="parent" ref="produits"/>
+            <field name="statement">income</field>
         </record>
         <record model="account.account.type.template" id="produits_financiers">
             <field name="name">Produits financiers</field>
             <field name="sequence" eval="30"/>
             <field name="parent" ref="produits"/>
+            <field name="statement">income</field>
         </record>
         <record model="account.account.type.template" id="produits_participation">
             <field name="name">De participation</field>
             <field name="sequence" eval="10"/>
             <field name="parent" ref="produits_financiers"/>
+            <field name="statement">income</field>
         </record>
         <record model="account.account.type.template" id="produits_autres_valeurs_mobilieres_creances_actif_immobilise">
             <field name="name">D'autres valeurs mobilières et créances de l'actif immobilisé</field>
             <field name="sequence" eval="20"/>
             <field name="parent" ref="produits_financiers"/>
+            <field name="statement">income</field>
         </record>
         <record model="account.account.type.template" id="produits_autres_interets_produits_assimiles">
             <field name="name">Autres intérêts et produits assimilés</field>
             <field name="sequence" eval="30"/>
             <field name="parent" ref="produits_financiers"/>
+            <field name="statement">income</field>
         </record>
         <record model="account.account.type.template" id="produits_financiers_reprises_provisions_depreciations_amortissements_transferts_charges">
             <field name="name">Reprises sur provisions, dépréciations (et amortissements) et transferts de charges</field>
             <field name="sequence" eval="40"/>
             <field name="parent" ref="produits_financiers"/>
+            <field name="statement">income</field>
         </record>
         <record model="account.account.type.template" id="differences_positives_change">
             <field name="name">Différences positives de change</field>
             <field name="sequence" eval="50"/>
             <field name="parent" ref="produits_financiers"/>
+            <field name="statement">income</field>
         </record>
         <record model="account.account.type.template" id="produits_nets_cessions_valeurs_mobilieres_placement">
             <field name="name">Produits nets sur cessions de valeurs mobilières de placement</field>
             <field name="sequence" eval="60"/>
             <field name="parent" ref="produits_financiers"/>
+            <field name="statement">income</field>
         </record>
         <record model="account.account.type.template" id="produits_exceptionnels">
             <field name="name">Produits exceptionnels</field>
             <field name="sequence" eval="40"/>
             <field name="parent" ref="produits"/>
+            <field name="statement">income</field>
         </record>
         <record model="account.account.type.template" id="produits_exceptionnels_operations_gestion">
             <field name="name">Sur opérations de gestion</field>
             <field name="sequence" eval="10"/>
             <field name="parent" ref="produits_exceptionnels"/>
+            <field name="statement">income</field>
         </record>
         <record model="account.account.type.template" id="produits_exceptionnels_operations_capital">
             <field name="name">Sur opérations en capital</field>
             <field name="sequence" eval="20"/>
             <field name="parent" ref="produits_exceptionnels"/>
+            <field name="statement">income</field>
         </record>
         <record model="account.account.type.template" id="produits_exceptionnels_reprises_provisions_depreciations_transferts_charges">
             <field name="name">Reprises sur provisions, dépréciations et transferts de charges</field>
             <field name="sequence" eval="30"/>
             <field name="parent" ref="produits_exceptionnels"/>
+            <field name="statement">income</field>
         </record>
         <record model="account.account.type.template" id="subventions_investissement">
             <field name="name">Subventions d'investissement</field>
             <field name="sequence" eval="80"/>
             <field name="parent" ref="capitaux_propres"/>
+            <field name="statement">balance</field>
         </record>
         <record model="account.account.type.template" id="provisions_reglementees">
             <field name="name">Provisions réglementées</field>
             <field name="sequence" eval="90"/>
             <field name="parent" ref="capitaux_propres"/>
+            <field name="statement">balance</field>
         </record>
         <record model="account.account.type.template" id="provisions">
             <field name="name">Provisions</field>
             <field name="sequence" eval="20"/>
             <field name="parent" ref="passif"/>
+            <field name="statement">balance</field>
         </record>
         <record model="account.account.type.template" id="provisions_risques">
             <field name="name">Provisions pour risques</field>
             <field name="sequence" eval="10"/>
             <field name="parent" ref="provisions"/>
+            <field name="statement">balance</field>
         </record>
         <record model="account.account.type.template" id="provisions_charges">
             <field name="name">Provisions pour charges</field>
             <field name="sequence" eval="20"/>
             <field name="parent" ref="provisions"/>
+            <field name="statement">balance</field>
         </record>
         <record model="account.account.type.template" id="dettes">
             <field name="name">Dettes</field>
             <field name="sequence" eval="30"/>
             <field name="parent" ref="passif"/>
+            <field name="statement">balance</field>
         </record>
         <record model="account.account.type.template" id="dettes_financieres">
             <field name="name">Dettes financières</field>
             <field name="sequence" eval="10"/>
             <field name="parent" ref="dettes"/>
+            <field name="statement">balance</field>
         </record>
         <record model="account.account.type.template" id="emprunts_obligataires_convertibles">
             <field name="name">Emprunts obligataires convertibles</field>
             <field name="sequence" eval="10"/>
             <field name="parent" ref="dettes_financieres"/>
+            <field name="statement">balance</field>
         </record>
         <record model="account.account.type.template" id="autres_emprunts_obligataires">
             <field name="name">Autres emprunts obligataires</field>
             <field name="sequence" eval="10"/>
             <field name="parent" ref="emprunts_obligataires_convertibles"/>
+            <field name="statement">balance</field>
         </record>
         <record model="account.account.type.template" id="emprunts_dettes_etablissements_credit">
             <field name="name">Emprunts et dettes auprès des établissements de crédit</field>
             <field name="sequence" eval="20"/>
             <field name="parent" ref="emprunts_obligataires_convertibles"/>
+            <field name="statement">balance</field>
         </record>
         <record model="account.account.type.template" id="emprunts_dettes_financieres_diverses">
             <field name="name">Emprunts et dettes financières diverses</field>
             <field name="sequence" eval="30"/>
             <field name="parent" ref="emprunts_obligataires_convertibles"/>
+            <field name="statement">balance</field>
         </record>
         <record model="account.account.type.template" id="avances_acomptes_recus_commandes_en_cours">
             <field name="name">Avances et acomptes reçus sur commandes en cours</field>
             <field name="sequence" eval="20"/>
             <field name="parent" ref="dettes_financieres"/>
+            <field name="statement">balance</field>
+            <field name="unearned_revenue" depends="sale_advance_payment" eval="True"/>
         </record>
         <record model="account.account.type.template" id="dettes_exploitation">
             <field name="name">Dettes d'exploitation</field>
             <field name="sequence" eval="20"/>
             <field name="parent" ref="dettes"/>
+            <field name="statement">balance</field>
         </record>
         <record model="account.account.type.template" id="dettes_fournisseurs_comptes_rattaches">
             <field name="name">Dettes fournisseurs et comptes rattachés</field>
             <field name="sequence" eval="10"/>
             <field name="parent" ref="dettes_exploitation"/>
+            <field name="statement">balance</field>
+            <field name="payable" eval="True"/>
         </record>
         <record model="account.account.type.template" id="dettes_fiscales_sociales">
             <field name="name">Dettes fiscales et sociales</field>
             <field name="sequence" eval="20"/>
             <field name="parent" ref="dettes_exploitation"/>
+            <field name="statement">balance</field>
         </record>
         <record model="account.account.type.template" id="dettes_exploitation_autres">
             <field name="name">Autres</field>
             <field name="sequence" eval="30"/>
             <field name="parent" ref="dettes_exploitation"/>
+            <field name="statement">balance</field>
         </record>
         <record model="account.account.type.template" id="dettes_diverses">
             <field name="name">Dettes diverses</field>
             <field name="sequence" eval="30"/>
             <field name="parent" ref="dettes"/>
+            <field name="statement">balance</field>
         </record>
         <record model="account.account.type.template" id="dettes_immobilisations_comptes_rattaches">
             <field name="name">Dettes sur immobilisations et comptes rattachés</field>
             <field name="sequence" eval="10"/>
             <field name="parent" ref="dettes_diverses"/>
+            <field name="statement">balance</field>
+            <field name="payable" eval="True"/>
         </record>
         <record model="account.account.type.template" id="dettes_fiscales">
             <field name="name">Dettes fiscales (impots sur les bénéfices)</field>
             <field name="sequence" eval="20"/>
             <field name="parent" ref="dettes_diverses"/>
+            <field name="statement">balance</field>
         </record>
         <record model="account.account.type.template" id="dettes_diverses_autres">
             <field name="name">Autres</field>
             <field name="sequence" eval="30"/>
             <field name="parent" ref="dettes_diverses"/>
+            <field name="statement">balance</field>
+            <field name="payable" eval="True"/>
         </record>
         <record model="account.account.type.template" id="dettes_instruments_tresorerie">
             <field name="name">Instruments de trésorerie</field>
             <field name="sequence" eval="40"/>
             <field name="parent" ref="dettes"/>
+            <field name="statement">balance</field>
         </record>
         <record model="account.account.type.template" id="produits_constates_avance">
             <field name="name">Produits constatés d'avance</field>
             <field name="sequence" eval="10"/>
             <field name="parent" ref="dettes_instruments_tresorerie"/>
+            <field name="statement">balance</field>
         </record>
         <record model="account.account.type.template" id="ecarts_conversion_passif">
             <field name="name">Écarts de conversion passif</field>
             <field name="sequence" eval="40"/>
             <field name="parent" ref="passif"/>
+            <field name="statement">balance</field>
         </record>
         <record model="account.account.type.template" id="hors_bilan">
             <field name="name">Hors bilan</field>
             <field name="sequence" eval="30"/>
             <field name="parent" ref="fr"/>
+            <field name="statement">off-balance</field>
         </record>
+        <record model="account.account.type.template" id="hors_bilan_liaison">
+            <field name="name">Comptes de liaison des établissements et sociétés en participation</field>
+            <field name="sequence" eval="10"/>
+            <field name="parent" ref="hors_bilan"/>
+            <field name="statement">off-balance</field>
+        </record>
+        <record model="account.account.type.template" id="hors_bilan_attente">
+            <field name="name">Comptes d'attente</field>
+            <field name="sequence" eval="20"/>
+            <field name="parent" ref="hors_bilan"/>
+            <field name="statement">off-balance</field>
+        </record>
+        <record model="account.account.type.template" id="hors_bilan_transitoire">
+            <field name="name">Comptes transitoire</field>
+            <field name="sequence" eval="30"/>
+            <field name="parent" ref="hors_bilan"/>
+            <field name="statement">off-balance</field>
+        </record>
+        <record model="account.account.type.template" id="hors_bilan_repartition">
+            <field name="name">Comptes de répartition</field>
+            <field name="sequence" eval="40"/>
+            <field name="parent" ref="hors_bilan"/>
+            <field name="statement">off-balance</field>
+        </record>
+        <record model="account.account.type.template" id="hors_bilan_quotas">
+            <field name="name">Quotas</field>
+            <field name="sequence" eval="50"/>
+            <field name="parent" ref="hors_bilan"/>
+            <field name="statement">off-balance</field>
+        </record>
+        <record model="account.account.type.template" id="hors_bilan_engagements">
+            <field name="name">Quotas</field>
+            <field name="sequence" eval="60"/>
+            <field name="parent" ref="hors_bilan"/>
+            <field name="statement">off-balance</field>
+            <field name="deposit" depends="account_deposit" eval="True"/>
+        </record>
+
         <record model="account.account.template" id="root">
             <field name="name">Plan comptable (French)</field>
-            <field name="kind">view</field>
             <field name="type" ref="fr"/>
         </record>
         <record model="account.account.template" id="1">
             <field name="name">Comptes de capitaux</field>
             <field name="code">1</field>
-            <field name="kind">view</field>
             <field name="parent" ref="root"/>
         </record>
         <record model="account.account.template" id="10">
             <field name="name">Capital et réserves</field>
             <field name="code">10</field>
-            <field name="kind">view</field>
             <field name="parent" ref="1"/>
         </record>
         <record model="account.account.template" id="101">
             <field name="name">Capital</field>
             <field name="code">101</field>
-            <field name="kind">view</field>
+            <field name="type" ref="capital"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="10"/>
         </record>
         <record model="account.account.template" id="1011">
             <field name="name">Capital souscrit - non appelé</field>
             <field name="code">1011</field>
             <field name="type" ref="capital"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="101"/>
         </record>
         <record model="account.account.template" id="1012">
             <field name="name">Capital souscrit - appelé, non versé</field>
             <field name="code">1012</field>
             <field name="type" ref="capital"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="101"/>
         </record>
         <record model="account.account.template" id="1013">
             <field name="name">Capital souscrit - appelé, versé</field>
             <field name="code">1013</field>
-            <field name="kind">view</field>
+            <field name="type" ref="capital"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="101"/>
         </record>
         <record model="account.account.template" id="10131">
             <field name="name">Capital non amorti</field>
             <field name="code">10131</field>
             <field name="type" ref="capital"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="1013"/>
         </record>
         <record model="account.account.template" id="10132">
             <field name="name">Capital amorti</field>
             <field name="code">10132</field>
             <field name="type" ref="capital"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="1013"/>
         </record>
         <record model="account.account.template" id="1018">
             <field name="name">Capital souscrit soumis à des réglementations particulières</field>
             <field name="code">1018</field>
             <field name="type" ref="capital"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="101"/>
         </record>
         <record model="account.account.template" id="104">
             <field name="name">Primes liées au capital social</field>
             <field name="code">104</field>
-            <field name="kind">view</field>
+            <field name="type" ref="primes"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="10"/>
         </record>
         <record model="account.account.template" id="1041">
             <field name="name">Primes d'émission</field>
             <field name="code">1041</field>
             <field name="type" ref="primes"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="104"/>
         </record>
         <record model="account.account.template" id="1042">
             <field name="name">Primes de fusion</field>
             <field name="code">1042</field>
             <field name="type" ref="primes"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="104"/>
         </record>
         <record model="account.account.template" id="1043">
             <field name="name">Primes d'apport</field>
             <field name="code">1043</field>
             <field name="type" ref="primes"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="104"/>
         </record>
         <record model="account.account.template" id="1044">
             <field name="name">Primes de conversion d'obligations en actions</field>
             <field name="code">1044</field>
             <field name="type" ref="primes"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="104"/>
         </record>
         <record model="account.account.template" id="1045">
             <field name="name">Bons de souscription d'actions</field>
             <field name="code">1045</field>
             <field name="type" ref="primes"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="104"/>
         </record>
         <record model="account.account.template" id="105">
             <field name="name">Écarts de réévaluation</field>
             <field name="code">105</field>
-            <field name="kind">view</field>
+            <field name="type" ref="ecarts_reevaluation"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="10"/>
         </record>
         <record model="account.account.template" id="1051">
             <field name="name">Réserve spéciale de réévaluation</field>
             <field name="code">1051</field>
             <field name="type" ref="ecarts_reevaluation"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="105"/>
         </record>
         <record model="account.account.template" id="1052">
             <field name="name">Écart de réévaluation libre</field>
             <field name="code">1052</field>
             <field name="type" ref="ecarts_reevaluation"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="105"/>
         </record>
         <record model="account.account.template" id="1053">
             <field name="name">Réserve de réévaluation</field>
             <field name="code">1053</field>
             <field name="type" ref="ecarts_reevaluation"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="105"/>
         </record>
         <record model="account.account.template" id="1055">
             <field name="name">Écarts de réévaluation (autres opérations légales)</field>
             <field name="code">1055</field>
             <field name="type" ref="ecarts_reevaluation"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="105"/>
         </record>
         <record model="account.account.template" id="1057">
             <field name="name">Autres écarts de réévaluation en France</field>
             <field name="code">1057</field>
             <field name="type" ref="ecarts_reevaluation"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="105"/>
         </record>
         <record model="account.account.template" id="1058">
             <field name="name">Autres écarts de réévaluation à l'étranger</field>
             <field name="code">1058</field>
             <field name="type" ref="ecarts_reevaluation"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="105"/>
         </record>
         <record model="account.account.template" id="106">
             <field name="name">Réserves</field>
             <field name="code">106</field>
-            <field name="kind">view</field>
+            <field name="type" ref="reserves"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="10"/>
         </record>
         <record model="account.account.template" id="1061">
             <field name="name">Réserve légale</field>
             <field name="code">1061</field>
-            <field name="kind">view</field>
+            <field name="type" ref="reserve_legale"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="106"/>
         </record>
         <record model="account.account.template" id="10611">
             <field name="name">Réserve légale proprement dite</field>
             <field name="code">10611</field>
             <field name="type" ref="reserve_legale"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="1061"/>
         </record>
         <record model="account.account.template" id="10612">
             <field name="name">Plus-values nettes à long terme</field>
             <field name="code">10612</field>
             <field name="type" ref="reserve_legale"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="1061"/>
         </record>
         <record model="account.account.template" id="1062">
             <field name="name">Réserves indisponibles</field>
             <field name="code">1062</field>
             <field name="type" ref="reserves_reglementees"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="106"/>
         </record>
         <record model="account.account.template" id="1063">
             <field name="name">Réserves statutaires ou contractuelles</field>
             <field name="code">1063</field>
             <field name="type" ref="reserves_statutaires_contractuelles"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="106"/>
         </record>
         <record model="account.account.template" id="1064">
             <field name="name">Réserves réglementées</field>
             <field name="code">1064</field>
-            <field name="kind">view</field>
+            <field name="type" ref="reserves_reglementees"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="106"/>
         </record>
         <record model="account.account.template" id="10641">
             <field name="name">Plus-values nettes à long terme</field>
             <field name="code">10641</field>
             <field name="type" ref="reserves_reglementees"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="1064"/>
         </record>
         <record model="account.account.template" id="10643">
             <field name="name">Réserves consécutives à l'octroi de subventions d'investissement</field>
             <field name="code">10643</field>
             <field name="type" ref="reserves_reglementees"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="1064"/>
         </record>
         <record model="account.account.template" id="10648">
             <field name="name">Autres réserves réglementées</field>
             <field name="code">10648</field>
             <field name="type" ref="reserves_reglementees"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="1064"/>
         </record>
         <record model="account.account.template" id="1068">
             <field name="name">Autres réserves</field>
             <field name="code">1068</field>
-            <field name="kind">view</field>
+            <field name="type" ref="autres_reserves"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="106"/>
         </record>
         <record model="account.account.template" id="10681">
             <field name="name">Réserve de propre assureur</field>
             <field name="code">10681</field>
             <field name="type" ref="autres_reserves"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="1068"/>
         </record>
         <record model="account.account.template" id="10688">
             <field name="name">Réserves diverses</field>
             <field name="code">10688</field>
             <field name="type" ref="autres_reserves"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="1068"/>
         </record>
         <record model="account.account.template" id="107">
             <field name="name">Écarts d'équivalence</field>
             <field name="code">107</field>
             <field name="type" ref="ecart_equivalence"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="10"/>
         </record>
         <record model="account.account.template" id="108">
             <field name="name">Compte de l'exploitant</field>
             <field name="code">108</field>
             <field name="type" ref="capital"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="10"/>
         </record>
         <record model="account.account.template" id="109">
             <field name="name">Actionnaires: capital souscrit - non appelé</field>
             <field name="code">109</field>
             <field name="type" ref="capital_souscrit_non_appele"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="10"/>
         </record>
         <record model="account.account.template" id="11">
             <field name="name">Report à nouveau (solde créditeur ou débiteur)</field>
             <field name="code">11</field>
-            <field name="kind">view</field>
             <field name="parent" ref="1"/>
         </record>
         <record model="account.account.template" id="110">
             <field name="name">Report à nouveau (solde créditeur)</field>
             <field name="code">110</field>
             <field name="type" ref="report_a_nouveau"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="11"/>
         </record>
         <record model="account.account.template" id="119">
             <field name="name">Report à nouveau (solde débiteur)</field>
             <field name="code">119</field>
             <field name="type" ref="report_a_nouveau"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="11"/>
         </record>
         <record model="account.account.template" id="12">
             <field name="name">Résultat de l'exercice (bénéfice ou perte)</field>
             <field name="code">12</field>
-            <field name="kind">view</field>
             <field name="parent" ref="1"/>
         </record>
         <record model="account.account.template" id="120">
             <field name="name">Résultat de l'exercice (bénéfice)</field>
             <field name="code">120</field>
             <field name="type" ref="resultat"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="12"/>
         </record>
         <record model="account.account.template" id="129">
             <field name="name">Résultat de l'exercice (perte)</field>
             <field name="code">129</field>
             <field name="type" ref="resultat"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="12"/>
         </record>
         <record model="account.account.template" id="13">
             <field name="name">Subventions d'investissement</field>
             <field name="code">13</field>
-            <field name="kind">view</field>
             <field name="parent" ref="1"/>
         </record>
         <record model="account.account.template" id="131">
             <field name="name">Subventions d'équipement</field>
             <field name="code">131</field>
-            <field name="kind">view</field>
+            <field name="type" ref="subventions_investissement"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="13"/>
         </record>
         <record model="account.account.template" id="1311">
             <field name="name">État</field>
             <field name="code">1311</field>
             <field name="type" ref="subventions_investissement"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="131"/>
         </record>
         <record model="account.account.template" id="1312">
             <field name="name">Régions</field>
             <field name="code">1312</field>
             <field name="type" ref="subventions_investissement"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="131"/>
         </record>
         <record model="account.account.template" id="1313">
             <field name="name">Départements</field>
             <field name="code">1313</field>
             <field name="type" ref="subventions_investissement"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="131"/>
         </record>
         <record model="account.account.template" id="1314">
             <field name="name">Communes</field>
             <field name="code">1314</field>
             <field name="type" ref="subventions_investissement"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="131"/>
         </record>
         <record model="account.account.template" id="1315">
             <field name="name">Collectivités publiques</field>
             <field name="code">1315</field>
             <field name="type" ref="subventions_investissement"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="131"/>
         </record>
         <record model="account.account.template" id="1316">
             <field name="name">Entreprises publiques</field>
             <field name="code">1316</field>
             <field name="type" ref="subventions_investissement"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="131"/>
         </record>
         <record model="account.account.template" id="1317">
             <field name="name">Entreprises et organismes privés</field>
             <field name="code">1317</field>
             <field name="type" ref="subventions_investissement"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="131"/>
         </record>
         <record model="account.account.template" id="1318">
             <field name="name">Autres</field>
             <field name="code">1318</field>
             <field name="type" ref="subventions_investissement"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="131"/>
         </record>
         <record model="account.account.template" id="138">
             <field name="name">Autres subventions d'investissement</field>
             <field name="code">138</field>
             <field name="type" ref="subventions_investissement"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="13"/>
         </record>
         <record model="account.account.template" id="1381">
             <field name="name">État</field>
             <field name="code">1381</field>
             <field name="type" ref="subventions_investissement"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="138"/>
         </record>
         <record model="account.account.template" id="1382">
             <field name="name">Régions</field>
             <field name="code">1382</field>
             <field name="type" ref="subventions_investissement"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="138"/>
         </record>
         <record model="account.account.template" id="1383">
             <field name="name">Départements</field>
             <field name="code">1383</field>
             <field name="type" ref="subventions_investissement"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="138"/>
         </record>
         <record model="account.account.template" id="1384">
             <field name="name">Communes</field>
             <field name="code">1384</field>
             <field name="type" ref="subventions_investissement"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="138"/>
         </record>
         <record model="account.account.template" id="1385">
             <field name="name">Collectivités publiques</field>
             <field name="code">1385</field>
             <field name="type" ref="subventions_investissement"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="138"/>
         </record>
         <record model="account.account.template" id="1386">
             <field name="name">Entreprises publiques</field>
             <field name="code">1386</field>
             <field name="type" ref="subventions_investissement"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="138"/>
         </record>
         <record model="account.account.template" id="1387">
             <field name="name">Entreprises et organismes privés</field>
             <field name="code">1387</field>
             <field name="type" ref="subventions_investissement"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="138"/>
         </record>
         <record model="account.account.template" id="1388">
             <field name="name">Autres</field>
             <field name="code">1388</field>
             <field name="type" ref="subventions_investissement"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="138"/>
         </record>
         <record model="account.account.template" id="139">
             <field name="name">Subventions d'investissement inscrites au compte de résultat</field>
             <field name="code">139</field>
-            <field name="kind">view</field>
+            <field name="type" ref="subventions_investissement"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="13"/>
         </record>
         <record model="account.account.template" id="1391">
             <field name="name">Subventions d'équipement</field>
             <field name="code">1391</field>
-            <field name="kind">view</field>
+            <field name="type" ref="subventions_investissement"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="139"/>
         </record>
         <record model="account.account.template" id="13911">
             <field name="name">Etat</field>
             <field name="code">13911</field>
             <field name="type" ref="subventions_investissement"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="1391"/>
         </record>
         <record model="account.account.template" id="13912">
             <field name="name">Régions</field>
             <field name="code">13912</field>
             <field name="type" ref="subventions_investissement"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="1391"/>
         </record>
         <record model="account.account.template" id="13913">
             <field name="name">Départements</field>
             <field name="code">13913</field>
             <field name="type" ref="subventions_investissement"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="1391"/>
         </record>
         <record model="account.account.template" id="13914">
             <field name="name">Communes</field>
             <field name="code">13914</field>
             <field name="type" ref="subventions_investissement"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="1391"/>
         </record>
         <record model="account.account.template" id="13915">
             <field name="name">Collectivités publiques</field>
             <field name="code">13915</field>
             <field name="type" ref="subventions_investissement"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="1391"/>
         </record>
         <record model="account.account.template" id="13916">
             <field name="name">Entreprises publiques</field>
             <field name="code">13916</field>
             <field name="type" ref="subventions_investissement"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="1391"/>
         </record>
         <record model="account.account.template" id="13917">
             <field name="name">Entreprises et organismes privés</field>
             <field name="code">13917</field>
             <field name="type" ref="subventions_investissement"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="1391"/>
         </record>
         <record model="account.account.template" id="13918">
             <field name="name">Autres</field>
             <field name="code">13918</field>
             <field name="type" ref="subventions_investissement"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="1391"/>
         </record>
         <record model="account.account.template" id="1398">
             <field name="name">Autres subventions d'investissement</field>
             <field name="code">1398</field>
             <field name="type" ref="subventions_investissement"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="139"/>
         </record>
         <record model="account.account.template" id="13981">
             <field name="name">Etat</field>
             <field name="code">13981</field>
             <field name="type" ref="subventions_investissement"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="1398"/>
         </record>
         <record model="account.account.template" id="13982">
             <field name="name">Régions</field>
             <field name="code">13982</field>
             <field name="type" ref="subventions_investissement"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="1398"/>
         </record>
         <record model="account.account.template" id="13983">
             <field name="name">Départements</field>
             <field name="code">13983</field>
             <field name="type" ref="subventions_investissement"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="1398"/>
         </record>
         <record model="account.account.template" id="13984">
             <field name="name">Communes</field>
             <field name="code">13984</field>
             <field name="type" ref="subventions_investissement"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="1398"/>
         </record>
         <record model="account.account.template" id="13985">
             <field name="name">Collectivités publiques</field>
             <field name="code">13985</field>
             <field name="type" ref="subventions_investissement"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="1398"/>
         </record>
         <record model="account.account.template" id="13986">
             <field name="name">Entreprises publiques</field>
             <field name="code">13986</field>
             <field name="type" ref="subventions_investissement"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="1398"/>
         </record>
         <record model="account.account.template" id="13987">
             <field name="name">Entreprises et organismes privés</field>
             <field name="code">13987</field>
             <field name="type" ref="subventions_investissement"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="1398"/>
         </record>
         <record model="account.account.template" id="13988">
             <field name="name">Autres</field>
             <field name="code">13988</field>
             <field name="type" ref="subventions_investissement"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="1398"/>
         </record>
         <record model="account.account.template" id="14">
             <field name="name">Provisions réglementées</field>
             <field name="code">14</field>
-            <field name="kind">view</field>
+            <field name="type" ref="provisions_reglementees"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="1"/>
         </record>
         <record model="account.account.template" id="142">
             <field name="name">Provisions réglementées relatives aux immobilisations</field>
             <field name="code">142</field>
-            <field name="kind">view</field>
+            <field name="type" ref="provisions_reglementees"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="14"/>
         </record>
         <record model="account.account.template" id="1423">
             <field name="name">Provisions reconstitution des gisements miniers et pétroliers</field>
             <field name="code">1423</field>
             <field name="type" ref="provisions_reglementees"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="142"/>
         </record>
         <record model="account.account.template" id="1424">
             <field name="name">Provisions pour investissement (participation des salariés)</field>
             <field name="code">1424</field>
             <field name="type" ref="provisions_reglementees"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="142"/>
         </record>
         <record model="account.account.template" id="143">
             <field name="name">Provisions réglementées relatives aux stocks</field>
             <field name="code">143</field>
-            <field name="kind">view</field>
+            <field name="type" ref="provisions_reglementees"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="14"/>
         </record>
         <record model="account.account.template" id="1431">
             <field name="name">Hausse des prix</field>
             <field name="code">1431</field>
             <field name="type" ref="provisions_reglementees"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="143"/>
         </record>
         <record model="account.account.template" id="1432">
             <field name="name">Fluctuation des cours</field>
             <field name="code">1432</field>
             <field name="type" ref="provisions_reglementees"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="143"/>
         </record>
         <record model="account.account.template" id="144">
             <field name="name">Provisions réglementées relatives aux autres éléments de l'actif</field>
             <field name="code">144</field>
             <field name="type" ref="provisions_reglementees"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="14"/>
         </record>
         <record model="account.account.template" id="145">
             <field name="name">Amortissements dérogatoires</field>
             <field name="code">145</field>
             <field name="type" ref="provisions_reglementees"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="14"/>
         </record>
         <record model="account.account.template" id="146">
             <field name="name">Provision spéciale de réévaluation</field>
             <field name="code">146</field>
             <field name="type" ref="provisions_reglementees"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="14"/>
         </record>
         <record model="account.account.template" id="147">
             <field name="name">Plus-values réinvesties</field>
             <field name="code">147</field>
             <field name="type" ref="provisions_reglementees"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="14"/>
         </record>
         <record model="account.account.template" id="148">
             <field name="name">Autres provisions réglementées</field>
             <field name="code">148</field>
             <field name="type" ref="provisions_reglementees"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="14"/>
         </record>
         <record model="account.account.template" id="15">
             <field name="name">Provisions</field>
             <field name="code">15</field>
-            <field name="kind">view</field>
+            <field name="type" ref="provisions_risques"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="1"/>
         </record>
         <record model="account.account.template" id="151">
             <field name="name">Provisions pour risques</field>
             <field name="code">151</field>
-            <field name="kind">view</field>
+            <field name="type" ref="provisions_risques"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="15"/>
         </record>
         <record model="account.account.template" id="1511">
             <field name="name">Provisions pour litiges</field>
             <field name="code">1511</field>
             <field name="type" ref="provisions_risques"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="151"/>
         </record>
         <record model="account.account.template" id="1512">
             <field name="name">Provisions pour garanties données aux clients</field>
             <field name="code">1512</field>
             <field name="type" ref="provisions_risques"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="151"/>
         </record>
         <record model="account.account.template" id="1513">
             <field name="name">Provisions pour pertes sur marchés à terme</field>
             <field name="code">1513</field>
             <field name="type" ref="provisions_risques"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="151"/>
         </record>
         <record model="account.account.template" id="1514">
             <field name="name">Provisions pour amendes et pénalités</field>
             <field name="code">1514</field>
             <field name="type" ref="provisions_risques"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="151"/>
         </record>
         <record model="account.account.template" id="1515">
             <field name="name">Provisions pour pertes de change</field>
             <field name="code">1515</field>
             <field name="type" ref="provisions_risques"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="151"/>
         </record>
         <record model="account.account.template" id="1516">
             <field name="name">Provisions pour pertes sur contrats</field>
             <field name="code">1516</field>
             <field name="type" ref="provisions_risques"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="151"/>
         </record>
         <record model="account.account.template" id="1518">
             <field name="name">Autres provisions pour risques</field>
             <field name="code">1518</field>
             <field name="type" ref="provisions_risques"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="151"/>
         </record>
         <record model="account.account.template" id="153">
             <field name="name">Provisions pour pensions et obligations similaires</field>
             <field name="code">153</field>
             <field name="type" ref="provisions_charges"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="15"/>
         </record>
         <record model="account.account.template" id="154">
             <field name="name">Provisions pour restructurations</field>
             <field name="code">154</field>
             <field name="type" ref="provisions_charges"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="15"/>
         </record>
         <record model="account.account.template" id="155">
             <field name="name">Provisions pour impôts</field>
             <field name="code">155</field>
             <field name="type" ref="provisions_charges"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="15"/>
         </record>
         <record model="account.account.template" id="156">
             <field name="name">Provisions pour renouvellement des immobilisations (entreprises concessionnaires)</field>
             <field name="code">156</field>
             <field name="type" ref="provisions_charges"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="15"/>
         </record>
         <record model="account.account.template" id="157">
             <field name="name">Provisions pour charges à répartir sur plusieurs exercices</field>
             <field name="code">157</field>
-            <field name="kind">view</field>
+            <field name="type" ref="provisions_charges"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="15"/>
         </record>
         <record model="account.account.template" id="1572">
             <field name="name">Provisions pour gros entretien ou grandes révisions</field>
             <field name="code">1572</field>
             <field name="type" ref="provisions_charges"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="157"/>
         </record>
         <record model="account.account.template" id="158">
             <field name="name">Autres provisions pour charges</field>
             <field name="code">158</field>
-            <field name="kind">view</field>
+            <field name="type" ref="provisions_charges"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="15"/>
         </record>
         <record model="account.account.template" id="1581">
             <field name="name">Provisions pour remises en état</field>
             <field name="code">1581</field>
             <field name="type" ref="provisions_charges"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="158"/>
         </record>
         <record model="account.account.template" id="16">
             <field name="name">Emprunts et dettes assimilées</field>
             <field name="code">16</field>
-            <field name="kind">view</field>
             <field name="parent" ref="1"/>
         </record>
         <record model="account.account.template" id="161">
             <field name="name">Emprunts obligataires convertibles</field>
             <field name="code">161</field>
             <field name="type" ref="emprunts_obligataires_convertibles"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="16"/>
         </record>
         <record model="account.account.template" id="163">
             <field name="name">Autres emprunts obligataires</field>
             <field name="code">163</field>
             <field name="type" ref="autres_emprunts_obligataires"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="16"/>
         </record>
         <record model="account.account.template" id="164">
             <field name="name">Emprunts auprès des établissements de crédit</field>
             <field name="code">164</field>
             <field name="type" ref="emprunts_dettes_etablissements_credit"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="16"/>
         </record>
         <record model="account.account.template" id="165">
             <field name="name">Dépôts et cautionnements reçus</field>
             <field name="code">165</field>
-            <field name="kind">view</field>
+            <field name="type" ref="emprunts_dettes_financieres_diverses"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="16"/>
         </record>
         <record model="account.account.template" id="1651">
             <field name="name">Dépôts</field>
             <field name="code">1651</field>
             <field name="type" ref="emprunts_dettes_financieres_diverses"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="165"/>
         </record>
         <record model="account.account.template" id="1655">
             <field name="name">Cautionnements</field>
             <field name="code">1655</field>
             <field name="type" ref="emprunts_dettes_financieres_diverses"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="165"/>
         </record>
         <record model="account.account.template" id="166">
             <field name="name">Participation des salariés aux résultats</field>
             <field name="code">166</field>
-            <field name="kind">view</field>
+            <field name="type" ref="emprunts_dettes_financieres_diverses"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="16"/>
         </record>
         <record model="account.account.template" id="1661">
             <field name="name">Comptes bloqués</field>
             <field name="code">1661</field>
             <field name="type" ref="emprunts_dettes_financieres_diverses"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="166"/>
         </record>
         <record model="account.account.template" id="1662">
             <field name="name">Fonds de participation</field>
             <field name="code">1662</field>
             <field name="type" ref="emprunts_dettes_financieres_diverses"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="166"/>
         </record>
         <record model="account.account.template" id="167">
             <field name="name">Emprunts et dettes assortis de conditions particulières</field>
             <field name="code">167</field>
-            <field name="kind">view</field>
+            <field name="type" ref="emprunts_dettes_financieres_diverses"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="16"/>
         </record>
         <record model="account.account.template" id="1671">
             <field name="name">Emissions de titres participatifs</field>
             <field name="code">1671</field>
             <field name="type" ref="emprunts_dettes_financieres_diverses"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="167"/>
         </record>
         <record model="account.account.template" id="1674">
             <field name="name">Avances conditionnées de l'État</field>
             <field name="code">1674</field>
             <field name="type" ref="emprunts_dettes_financieres_diverses"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="167"/>
         </record>
         <record model="account.account.template" id="1675">
             <field name="name">Emprunts participatifs</field>
             <field name="code">1675</field>
             <field name="type" ref="emprunts_dettes_financieres_diverses"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="167"/>
         </record>
         <record model="account.account.template" id="168">
             <field name="name">Autres emprunts et dettes assimilées</field>
             <field name="code">168</field>
-            <field name="kind">view</field>
             <field name="parent" ref="16"/>
         </record>
         <record model="account.account.template" id="1681">
             <field name="name">Autres emprunts</field>
             <field name="code">1681</field>
             <field name="type" ref="emprunts_dettes_financieres_diverses"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="168"/>
         </record>
         <record model="account.account.template" id="1685">
             <field name="name">Rentes viagères capitalisées</field>
             <field name="code">1685</field>
             <field name="type" ref="emprunts_dettes_financieres_diverses"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="168"/>
         </record>
         <record model="account.account.template" id="1687">
             <field name="name">Autres dettes</field>
             <field name="code">1687</field>
             <field name="type" ref="emprunts_dettes_financieres_diverses"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="168"/>
         </record>
         <record model="account.account.template" id="1688">
             <field name="name">Intérêts courus</field>
             <field name="code">1688</field>
-            <field name="kind">view</field>
             <field name="parent" ref="168"/>
         </record>
         <record model="account.account.template" id="16881">
             <field name="name">Sur emprunts obligataires convertibles</field>
             <field name="code">16881</field>
             <field name="type" ref="emprunts_obligataires_convertibles"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="1688"/>
         </record>
         <record model="account.account.template" id="16883">
             <field name="name">Sur autres emprunts obligataires</field>
             <field name="code">16883</field>
             <field name="type" ref="autres_emprunts_obligataires"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="1688"/>
         </record>
         <record model="account.account.template" id="16884">
             <field name="name">Sur emprunts auprès des établissements de crédit</field>
             <field name="code">16884</field>
             <field name="type" ref="emprunts_dettes_etablissements_credit"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="1688"/>
         </record>
         <record model="account.account.template" id="16885">
             <field name="name">Sur dépôts et cautionnements reçus</field>
             <field name="code">16885</field>
             <field name="type" ref="emprunts_dettes_financieres_diverses"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="1688"/>
         </record>
         <record model="account.account.template" id="16886">
             <field name="name">Sur participation des salariés aux résultats</field>
             <field name="code">16886</field>
             <field name="type" ref="emprunts_dettes_financieres_diverses"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="1688"/>
         </record>
         <record model="account.account.template" id="16887">
             <field name="name">Sur emprunts et dettes assortis de conditions particulières</field>
             <field name="code">16887</field>
             <field name="type" ref="emprunts_dettes_financieres_diverses"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="1688"/>
         </record>
         <record model="account.account.template" id="16888">
             <field name="name">Sur autres emprunts et dettes assimilées</field>
             <field name="code">16888</field>
             <field name="type" ref="emprunts_dettes_financieres_diverses"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="1688"/>
         </record>
         <record model="account.account.template" id="169">
             <field name="name">Primes de remboursement des obligations</field>
             <field name="code">169</field>
             <field name="type" ref="primes_remboursement_emprunts"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="16"/>
         </record>
         <record model="account.account.template" id="17">
             <field name="name">Dettes rattachées à des participations</field>
             <field name="code">17</field>
-            <field name="kind">view</field>
             <field name="parent" ref="1"/>
         </record>
         <record model="account.account.template" id="171">
             <field name="name">Dettes rattachées à des participations (groupe)</field>
             <field name="code">171</field>
             <field name="type" ref="emprunts_dettes_financieres_diverses"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="17"/>
         </record>
         <record model="account.account.template" id="174">
             <field name="name">Dettes rattachées à des participations (hors groupe)</field>
             <field name="code">174</field>
             <field name="type" ref="emprunts_dettes_financieres_diverses"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="17"/>
         </record>
         <record model="account.account.template" id="178">
             <field name="name">Dettes rattachées à des sociétés en participation</field>
             <field name="code">178</field>
-            <field name="kind">view</field>
+            <field name="type" ref="emprunts_dettes_financieres_diverses"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="17"/>
         </record>
         <record model="account.account.template" id="1781">
             <field name="name">Principal</field>
             <field name="code">1781</field>
             <field name="type" ref="emprunts_dettes_financieres_diverses"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="178"/>
         </record>
         <record model="account.account.template" id="1788">
             <field name="name">Intérêts courus</field>
             <field name="code">1788</field>
             <field name="type" ref="emprunts_dettes_financieres_diverses"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="178"/>
         </record>
         <record model="account.account.template" id="18">
             <field name="name">Comptes de liaison des établissements et sociétés en participation</field>
             <field name="code">18</field>
-            <field name="kind">view</field>
+            <field name="type" ref="hors_bilan_liaison"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="1"/>
         </record>
         <record model="account.account.template" id="181">
             <field name="name">Comptes de liaison des établissements</field>
             <field name="code">181</field>
-            <field name="type" ref="hors_bilan"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
+            <field name="type" ref="hors_bilan_liaison"/>
             <field name="parent" ref="18"/>
         </record>
         <record model="account.account.template" id="186">
             <field name="name">Biens et prestations de services échangés entre établissements (charges)</field>
             <field name="code">186</field>
-            <field name="type" ref="hors_bilan"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
+            <field name="type" ref="hors_bilan_liaison"/>
             <field name="parent" ref="18"/>
         </record>
         <record model="account.account.template" id="187">
             <field name="name">Biens et prestations de services échangés entre établissements (produits)</field>
             <field name="code">187</field>
-            <field name="type" ref="hors_bilan"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
+            <field name="type" ref="hors_bilan_liaison"/>
             <field name="parent" ref="18"/>
         </record>
         <record model="account.account.template" id="188">
             <field name="name">Comptes de liaison des sociétés en participation</field>
             <field name="code">188</field>
-            <field name="type" ref="hors_bilan"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
+            <field name="type" ref="hors_bilan_liaison"/>
             <field name="parent" ref="18"/>
         </record>
         <record model="account.account.template" id="2">
             <field name="name">Comptes d'immobilisations</field>
             <field name="code">2</field>
-            <field name="kind">view</field>
             <field name="parent" ref="root"/>
         </record>
         <record model="account.account.template" id="20">
             <field name="name">Immobilisations incorporelles</field>
             <field name="code">20</field>
-            <field name="kind">view</field>
             <field name="parent" ref="2"/>
         </record>
         <record model="account.account.template" id="201">
             <field name="name">Frais d'établissement</field>
             <field name="code">201</field>
-            <field name="kind">view</field>
+            <field name="type" ref="frais_etablissement"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="20"/>
         </record>
         <record model="account.account.template" id="2011">
             <field name="name">Frais de constitution</field>
             <field name="code">2011</field>
-            <field name="type" ref="immobilisations_incorporelles"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
+            <field name="type" ref="frais_etablissement"/>
             <field name="parent" ref="201"/>
         </record>
         <record model="account.account.template" id="2012">
             <field name="name">Frais de premier établissement</field>
             <field name="code">2012</field>
-            <field name="kind">view</field>
+            <field name="type" ref="frais_etablissement"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="201"/>
         </record>
         <record model="account.account.template" id="20121">
             <field name="name">Frais de prospection</field>
             <field name="code">20121</field>
-            <field name="type" ref="immobilisations_incorporelles"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
+            <field name="type" ref="frais_etablissement"/>
             <field name="parent" ref="2012"/>
         </record>
         <record model="account.account.template" id="20122">
             <field name="name">Frais de publicité</field>
             <field name="code">20122</field>
-            <field name="type" ref="immobilisations_incorporelles"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
+            <field name="type" ref="frais_etablissement"/>
             <field name="parent" ref="2012"/>
         </record>
         <record model="account.account.template" id="2013">
             <field name="name">Frais d'augmentation de capital et d'opérations diverses (fusions, scissions, transformations)</field>
             <field name="code">2013</field>
-            <field name="type" ref="immobilisations_incorporelles"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
+            <field name="type" ref="frais_etablissement"/>
             <field name="parent" ref="201"/>
         </record>
         <record model="account.account.template" id="203">
             <field name="name">Frais de recherche et de développement</field>
             <field name="code">203</field>
             <field name="type" ref="frais_recherche_developpement"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="20"/>
         </record>
         <record model="account.account.template" id="205">
             <field name="name">Concessions et droits similaires, brevets, licences, marques, procédés, logiciels, droits et valeurs similaires</field>
             <field name="code">205</field>
             <field name="type" ref="concessions_brevets_licences_droits"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="20"/>
         </record>
         <record model="account.account.template" id="206">
             <field name="name">Droit au bail</field>
             <field name="code">206</field>
             <field name="type" ref="fonds_commercial"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="20"/>
         </record>
         <record model="account.account.template" id="207">
             <field name="name">Fonds commercial</field>
             <field name="code">207</field>
             <field name="type" ref="fonds_commercial"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="20"/>
         </record>
         <record model="account.account.template" id="208">
             <field name="name">Autres immobilisations incorporelles</field>
             <field name="code">208</field>
             <field name="type" ref="immobilisations_incorporelles_autres"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="20"/>
         </record>
         <record model="account.account.template" id="21">
             <field name="name">Immobilisations corporelles</field>
             <field name="code">21</field>
-            <field name="kind">view</field>
             <field name="parent" ref="2"/>
         </record>
         <record model="account.account.template" id="211">
             <field name="name">Terrains</field>
             <field name="code">211</field>
-            <field name="kind">view</field>
+            <field name="type" ref="terrains"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="21"/>
         </record>
         <record model="account.account.template" id="2111">
             <field name="name">Terrains nus</field>
             <field name="code">2111</field>
             <field name="type" ref="terrains"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="211"/>
         </record>
         <record model="account.account.template" id="2112">
             <field name="name">Terrains aménagés</field>
             <field name="code">2112</field>
             <field name="type" ref="terrains"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="211"/>
         </record>
         <record model="account.account.template" id="2113">
             <field name="name">Sous-sols et sur-sols</field>
             <field name="code">2113</field>
             <field name="type" ref="terrains"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="211"/>
         </record>
         <record model="account.account.template" id="2114">
             <field name="name">Terrains de gisement</field>
             <field name="code">2114</field>
-            <field name="kind">view</field>
+            <field name="type" ref="terrains"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="211"/>
         </record>
         <record model="account.account.template" id="21141">
             <field name="name">Carrières</field>
             <field name="code">21141</field>
             <field name="type" ref="terrains"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="2114"/>
         </record>
         <record model="account.account.template" id="2115">
             <field name="name">Terrains bâtis</field>
             <field name="code">2115</field>
-            <field name="kind">view</field>
+            <field name="type" ref="terrains"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="211"/>
         </record>
         <record model="account.account.template" id="21151">
             <field name="name">Ensembles immobiliers industriels (A, B, ...)</field>
             <field name="code">21151</field>
             <field name="type" ref="terrains"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="2115"/>
         </record>
         <record model="account.account.template" id="21155">
             <field name="name">Ensembles immobiliers administratifs et commerciaux (A, B, ...)</field>
             <field name="code">21155</field>
             <field name="type" ref="terrains"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="2115"/>
         </record>
         <record model="account.account.template" id="21158">
             <field name="name">Autres ensembles immobiliers</field>
             <field name="code">21158</field>
-            <field name="kind">view</field>
+            <field name="type" ref="terrains"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="2115"/>
         </record>
         <record model="account.account.template" id="211581">
             <field name="name">Affectés aux opérations professionnelles (A, B, ...)</field>
             <field name="code">211581</field>
             <field name="type" ref="terrains"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="21158"/>
         </record>
         <record model="account.account.template" id="211588">
             <field name="name">Affectés aux opérations non professionnelles (A, B, ...)</field>
             <field name="code">211588</field>
             <field name="type" ref="terrains"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="21158"/>
         </record>
         <record model="account.account.template" id="2116">
             <field name="name">Compte d'ordre sur immobilisations</field>
             <field name="code">2116</field>
             <field name="type" ref="terrains"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="211"/>
         </record>
         <record model="account.account.template" id="212">
             <field name="name">Agencements et aménagements de terrains</field>
             <field name="code">212</field>
             <field name="type" ref="terrains"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="21"/>
         </record>
         <record model="account.account.template" id="2121">
             <field name="name">Terrains nus</field>
             <field name="code">2121</field>
             <field name="type" ref="terrains"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="212"/>
         </record>
         <record model="account.account.template" id="2122">
             <field name="name">Terrains aménagés</field>
             <field name="code">2122</field>
             <field name="type" ref="terrains"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="212"/>
         </record>
         <record model="account.account.template" id="2123">
             <field name="name">Sous-sols et sur-sols</field>
             <field name="code">2123</field>
             <field name="type" ref="terrains"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="212"/>
         </record>
         <record model="account.account.template" id="2124">
             <field name="name">Terrains de gisement</field>
             <field name="code">2124</field>
-            <field name="kind">view</field>
+            <field name="type" ref="terrains"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="212"/>
         </record>
         <record model="account.account.template" id="21241">
             <field name="name">Carrières</field>
             <field name="code">21241</field>
             <field name="type" ref="terrains"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="2124"/>
         </record>
         <record model="account.account.template" id="2125">
             <field name="name">Terrains bâtis</field>
             <field name="code">2125</field>
-            <field name="kind">view</field>
+            <field name="type" ref="terrains"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="212"/>
         </record>
         <record model="account.account.template" id="21251">
             <field name="name">Ensembles immobiliers industriels (A, B, ...)</field>
             <field name="code">21251</field>
             <field name="type" ref="terrains"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="2125"/>
         </record>
         <record model="account.account.template" id="21255">
             <field name="name">Ensembles immobiliers administratifs et commerciaux (A, B, ...)</field>
             <field name="code">21255</field>
             <field name="type" ref="terrains"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="2125"/>
         </record>
         <record model="account.account.template" id="21258">
             <field name="name">Autres ensembles immobiliers</field>
             <field name="code">21258</field>
-            <field name="kind">view</field>
+            <field name="type" ref="terrains"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="2125"/>
         </record>
         <record model="account.account.template" id="212581">
             <field name="name">Affectés aux opérations professionnelles (A, B, ...)</field>
             <field name="code">212581</field>
             <field name="type" ref="terrains"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="21258"/>
         </record>
         <record model="account.account.template" id="212588">
             <field name="name">Affectés aux opérations non professionnelles (A, B, ...)</field>
             <field name="code">212588</field>
             <field name="type" ref="terrains"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="21258"/>
         </record>
         <record model="account.account.template" id="2126">
@@ -2110,3160 +2088,2588 @@
             <field name="code">2126</field>
             <field name="type" ref="terrains"/>
             <field name="deferral" eval="True"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="212"/>
         </record>
         <record model="account.account.template" id="213">
             <field name="name">Constructions</field>
             <field name="code">213</field>
             <field name="type" ref="constructions"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">expense</field>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="21"/>
         </record>
         <record model="account.account.template" id="2131">
             <field name="name">Bâtiments</field>
             <field name="code">2131</field>
-            <field name="kind">view</field>
+            <field name="type" ref="constructions"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="213"/>
         </record>
         <record model="account.account.template" id="21311">
             <field name="name">Ensembles immobiliers industriels (A, B, ...)</field>
             <field name="code">21311</field>
             <field name="type" ref="constructions"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="2131"/>
         </record>
         <record model="account.account.template" id="21315">
             <field name="name">Ensembles immobiliers administratifs et commerciaux (A, B, ...)</field>
             <field name="code">21315</field>
             <field name="type" ref="constructions"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="2131"/>
         </record>
         <record model="account.account.template" id="21318">
             <field name="name">Autres ensembles immobiliers</field>
             <field name="code">21318</field>
-            <field name="kind">view</field>
+            <field name="type" ref="constructions"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="2131"/>
         </record>
         <record model="account.account.template" id="213181">
             <field name="name">Affectés aux opérations professionnelles (A, B, ...)</field>
             <field name="code">213181</field>
             <field name="type" ref="constructions"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="21318"/>
         </record>
         <record model="account.account.template" id="213188">
             <field name="name">Affectés aux opérations non professionnelles (A, B, ...)</field>
             <field name="code">213188</field>
             <field name="type" ref="constructions"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="21318"/>
         </record>
         <record model="account.account.template" id="2135">
             <field name="name">Installations générales agencements aménagements des constructions</field>
             <field name="code">2135</field>
             <field name="type" ref="constructions"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="213"/>
         </record>
         <record model="account.account.template" id="21351">
             <field name="name">Ensembles immobiliers industriels (A, B, ...)</field>
             <field name="code">21351</field>
             <field name="type" ref="constructions"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="2135"/>
         </record>
         <record model="account.account.template" id="21355">
             <field name="name">Ensembles immobiliers administratifs et commerciaux (A, B, ...)</field>
             <field name="code">21355</field>
             <field name="type" ref="constructions"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="2135"/>
         </record>
         <record model="account.account.template" id="21358">
             <field name="name">Autres ensembles immobiliers</field>
             <field name="code">21358</field>
-            <field name="kind">view</field>
+            <field name="type" ref="constructions"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="2135"/>
         </record>
         <record model="account.account.template" id="213581">
             <field name="name">Affectés aux opérations professionnelles (A, B, ...)</field>
             <field name="code">213581</field>
             <field name="type" ref="constructions"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="21358"/>
         </record>
         <record model="account.account.template" id="213588">
             <field name="name">Affectés aux opérations non professionnelles (A, B, ...)</field>
             <field name="code">213588</field>
             <field name="type" ref="constructions"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="21358"/>
         </record>
         <record model="account.account.template" id="2138">
             <field name="name">Ouvrages d'infrastructure</field>
             <field name="code">2138</field>
-            <field name="kind">view</field>
+            <field name="type" ref="constructions"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="213"/>
         </record>
         <record model="account.account.template" id="21381">
             <field name="name">Voies de terre</field>
             <field name="code">21381</field>
             <field name="type" ref="constructions"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="2138"/>
         </record>
         <record model="account.account.template" id="21382">
             <field name="name">Voies de fer</field>
             <field name="code">21382</field>
             <field name="type" ref="constructions"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="2138"/>
         </record>
         <record model="account.account.template" id="21383">
             <field name="name">Voies d'eau</field>
             <field name="code">21383</field>
             <field name="type" ref="constructions"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="2138"/>
         </record>
         <record model="account.account.template" id="21384">
             <field name="name">Barrages</field>
             <field name="code">21384</field>
             <field name="type" ref="constructions"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="2138"/>
         </record>
         <record model="account.account.template" id="21385">
             <field name="name">Pistes d'aérodromes</field>
             <field name="code">21385</field>
             <field name="type" ref="constructions"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="2138"/>
         </record>
         <record model="account.account.template" id="214">
             <field name="name">Constructions sur sol d'autrui</field>
             <field name="code">214</field>
             <field name="type" ref="constructions"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="21"/>
         </record>
         <record model="account.account.template" id="2141">
             <field name="name">Bâtiments</field>
             <field name="code">2141</field>
-            <field name="kind">view</field>
+            <field name="type" ref="constructions"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="214"/>
         </record>
         <record model="account.account.template" id="21411">
             <field name="name">Ensembles immobiliers industriels (A, B, ...)</field>
             <field name="code">21411</field>
             <field name="type" ref="constructions"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="2141"/>
         </record>
         <record model="account.account.template" id="21415">
             <field name="name">Ensembles immobiliers administratifs et commerciaux (A, B, ...)</field>
             <field name="code">21415</field>
             <field name="type" ref="constructions"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="2141"/>
         </record>
         <record model="account.account.template" id="21418">
             <field name="name">Autres ensembles immobiliers</field>
             <field name="code">21418</field>
-            <field name="kind">view</field>
+            <field name="type" ref="constructions"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="2141"/>
         </record>
         <record model="account.account.template" id="214181">
             <field name="name">Affectés aux opérations professionnelles (A, B, ...)</field>
             <field name="code">214181</field>
             <field name="type" ref="constructions"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="21418"/>
         </record>
         <record model="account.account.template" id="214188">
             <field name="name">Affectés aux opérations non professionnelles (A, B, ...)</field>
             <field name="code">214188</field>
             <field name="type" ref="constructions"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="21418"/>
         </record>
         <record model="account.account.template" id="2145">
             <field name="name">Installations générales agencements aménagements des constructions</field>
             <field name="code">2145</field>
             <field name="type" ref="constructions"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="214"/>
         </record>
         <record model="account.account.template" id="21451">
             <field name="name">Ensembles immobiliers industriels (A, B, ...)</field>
             <field name="code">21451</field>
             <field name="type" ref="constructions"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="2145"/>
         </record>
         <record model="account.account.template" id="21455">
             <field name="name">Ensembles immobiliers administratifs et commerciaux (A, B, ...)</field>
             <field name="code">21455</field>
             <field name="type" ref="constructions"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="2145"/>
         </record>
         <record model="account.account.template" id="21458">
             <field name="name">Autres ensembles immobiliers</field>
             <field name="code">21458</field>
-            <field name="kind">view</field>
+            <field name="type" ref="constructions"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="2145"/>
         </record>
         <record model="account.account.template" id="214581">
             <field name="name">Affectés aux opérations professionnelles (A, B, ...)</field>
             <field name="code">214581</field>
             <field name="type" ref="constructions"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="21458"/>
         </record>
         <record model="account.account.template" id="214588">
             <field name="name">Affectés aux opérations non professionnelles (A, B, ...)</field>
             <field name="code">214588</field>
             <field name="type" ref="constructions"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="21458"/>
         </record>
         <record model="account.account.template" id="2148">
             <field name="name">Ouvrages d'infrastructure</field>
             <field name="code">2148</field>
-            <field name="kind">view</field>
+            <field name="type" ref="constructions"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="214"/>
         </record>
         <record model="account.account.template" id="21481">
             <field name="name">Voies de terre</field>
             <field name="code">21481</field>
             <field name="type" ref="constructions"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="2148"/>
         </record>
         <record model="account.account.template" id="21482">
             <field name="name">Voies de fer</field>
             <field name="code">21482</field>
             <field name="type" ref="constructions"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="2148"/>
         </record>
         <record model="account.account.template" id="21483">
             <field name="name">Voies d'eau</field>
             <field name="code">21483</field>
             <field name="type" ref="constructions"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="2148"/>
         </record>
         <record model="account.account.template" id="21484">
             <field name="name">Barrages</field>
             <field name="code">21484</field>
             <field name="type" ref="constructions"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="2148"/>
         </record>
         <record model="account.account.template" id="21485">
             <field name="name">Pistes d'aérodromes</field>
             <field name="code">21485</field>
             <field name="type" ref="constructions"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="2148"/>
         </record>
         <record model="account.account.template" id="215">
             <field name="name">Installations techniques matériels et outillages industriels</field>
             <field name="code">215</field>
-            <field name="kind">view</field>
+            <field name="type" ref="installations_techniques_materiel_outillage"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="21"/>
         </record>
         <record model="account.account.template" id="2151">
             <field name="name">Installations complexes spécialisées</field>
             <field name="code">2151</field>
-            <field name="kind">view</field>
+            <field name="type" ref="installations_techniques_materiel_outillage"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="215"/>
         </record>
         <record model="account.account.template" id="21511">
             <field name="name">Sur sol propre</field>
             <field name="code">21511</field>
             <field name="type" ref="installations_techniques_materiel_outillage"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="2151"/>
         </record>
         <record model="account.account.template" id="21514">
             <field name="name">Sur sol d'autrui</field>
             <field name="code">21514</field>
             <field name="type" ref="installations_techniques_materiel_outillage"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="2151"/>
         </record>
         <record model="account.account.template" id="2153">
             <field name="name">Installations à caractère spécifique</field>
             <field name="code">2153</field>
-            <field name="kind">view</field>
+            <field name="type" ref="installations_techniques_materiel_outillage"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="215"/>
         </record>
         <record model="account.account.template" id="21531">
             <field name="name">Sur sol propre</field>
             <field name="code">21531</field>
             <field name="type" ref="installations_techniques_materiel_outillage"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="2153"/>
         </record>
         <record model="account.account.template" id="21534">
             <field name="name">Sur sol d'autrui</field>
             <field name="code">21534</field>
             <field name="type" ref="installations_techniques_materiel_outillage"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="2153"/>
         </record>
         <record model="account.account.template" id="2154">
             <field name="name">Matériel industriel</field>
             <field name="code">2154</field>
             <field name="type" ref="installations_techniques_materiel_outillage"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="215"/>
         </record>
         <record model="account.account.template" id="2155">
             <field name="name">Outillage industriel</field>
             <field name="code">2155</field>
             <field name="type" ref="installations_techniques_materiel_outillage"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="215"/>
         </record>
         <record model="account.account.template" id="2157">
             <field name="name">Agencements et aménagements du matériel et outillage industriels</field>
             <field name="code">2157</field>
             <field name="type" ref="installations_techniques_materiel_outillage"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="215"/>
         </record>
         <record model="account.account.template" id="218">
             <field name="name">Autres immobilisations corporelles</field>
             <field name="code">218</field>
-            <field name="kind">view</field>
+            <field name="type" ref="immobilisations_corporelles_autres"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="21"/>
         </record>
         <record model="account.account.template" id="2181">
             <field name="name">Installations générales agencements aménagements divers</field>
             <field name="code">2181</field>
             <field name="type" ref="immobilisations_corporelles_autres"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="218"/>
         </record>
         <record model="account.account.template" id="2182">
             <field name="name">Matériel de transport</field>
             <field name="code">2182</field>
             <field name="type" ref="immobilisations_corporelles_autres"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="218"/>
         </record>
         <record model="account.account.template" id="2183">
             <field name="name">Matériel de bureau et matériel informatique</field>
             <field name="code">2183</field>
             <field name="type" ref="immobilisations_corporelles_autres"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="218"/>
         </record>
         <record model="account.account.template" id="2184">
             <field name="name">Mobilier</field>
             <field name="code">2184</field>
             <field name="type" ref="immobilisations_corporelles_autres"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="218"/>
         </record>
         <record model="account.account.template" id="2185">
             <field name="name">Cheptel</field>
             <field name="code">2185</field>
             <field name="type" ref="immobilisations_corporelles_autres"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="218"/>
         </record>
         <record model="account.account.template" id="2186">
             <field name="name">Emballages récupérables</field>
             <field name="code">2186</field>
             <field name="type" ref="immobilisations_corporelles_autres"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="218"/>
         </record>
         <record model="account.account.template" id="22">
             <field name="name">Immobilisations mises en concession</field>
             <field name="code">22</field>
-            <field name="kind">view</field>
             <field name="parent" ref="2"/>
         </record>
         <record model="account.account.template" id="23">
             <field name="name">Immobilisations en cours</field>
             <field name="code">23</field>
-            <field name="kind">view</field>
             <field name="parent" ref="2"/>
         </record>
         <record model="account.account.template" id="231">
             <field name="name">Immobilisations corporelles en cours</field>
             <field name="code">231</field>
-            <field name="kind">view</field>
+            <field name="type" ref="immobilisations_corporelles_en_cours"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="23"/>
         </record>
         <record model="account.account.template" id="2312">
             <field name="name">Terrains</field>
             <field name="code">2312</field>
             <field name="type" ref="immobilisations_corporelles_en_cours"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="231"/>
         </record>
         <record model="account.account.template" id="2313">
             <field name="name">Constructions</field>
             <field name="code">2313</field>
             <field name="type" ref="immobilisations_corporelles_en_cours"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="231"/>
         </record>
         <record model="account.account.template" id="2315">
             <field name="name">Installations techniques matériel et outillage industriels</field>
             <field name="code">2315</field>
             <field name="type" ref="immobilisations_corporelles_en_cours"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="231"/>
         </record>
         <record model="account.account.template" id="2318">
             <field name="name">Autres immobilisations corporelles</field>
             <field name="code">2318</field>
             <field name="type" ref="immobilisations_corporelles_en_cours"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="231"/>
         </record>
         <record model="account.account.template" id="232">
             <field name="name">Immobilisations incorporelles en cours</field>
             <field name="code">232</field>
             <field name="type" ref="immobilisations_incorporelles_en_cours"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="23"/>
         </record>
         <record model="account.account.template" id="237">
             <field name="name">Avances et acomptes versés sur commandes d'immobilisations incorporelles</field>
             <field name="code">237</field>
             <field name="type" ref="immobilisations_incorporelles_avances_acomptes"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="23"/>
         </record>
         <record model="account.account.template" id="238">
             <field name="name">Avances et acomptes versés sur commandes d'immobilisations corporelles</field>
             <field name="code">238</field>
-            <field name="kind">view</field>
+            <field name="type" ref="immobilisations_corporelles_avances_acomptes"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="23"/>
         </record>
         <record model="account.account.template" id="2382">
             <field name="name">Terrains</field>
             <field name="code">2382</field>
             <field name="type" ref="immobilisations_corporelles_avances_acomptes"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="238"/>
         </record>
         <record model="account.account.template" id="2383">
             <field name="name">Constructions</field>
             <field name="code">2383</field>
             <field name="type" ref="immobilisations_corporelles_avances_acomptes"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="238"/>
         </record>
         <record model="account.account.template" id="2385">
             <field name="name">Installations techniques matériel et outillage industriels</field>
             <field name="code">2385</field>
             <field name="type" ref="immobilisations_corporelles_avances_acomptes"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="238"/>
         </record>
         <record model="account.account.template" id="2388">
             <field name="name">Autres immobilisations corporelles</field>
             <field name="code">2388</field>
             <field name="type" ref="immobilisations_corporelles_avances_acomptes"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="238"/>
         </record>
         <record model="account.account.template" id="25">
             <field name="name">Parts dans des entreprises liées et créances dans des entreprises liées</field>
             <field name="code">25</field>
-            <field name="kind">view</field>
             <field name="parent" ref="2"/>
         </record>
         <record model="account.account.template" id="26">
             <field name="name">Participations et créances rattachées à des participations</field>
             <field name="code">26</field>
-            <field name="kind">view</field>
             <field name="parent" ref="2"/>
         </record>
         <record model="account.account.template" id="261">
             <field name="name">Titres de participation</field>
             <field name="code">261</field>
             <field name="type" ref="participations"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="26"/>
         </record>
         <record model="account.account.template" id="2611">
             <field name="name">Actions</field>
             <field name="code">2611</field>
             <field name="type" ref="participations"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="261"/>
         </record>
         <record model="account.account.template" id="2618">
             <field name="name">Autres titres</field>
             <field name="code">2618</field>
             <field name="type" ref="participations"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="261"/>
         </record>
         <record model="account.account.template" id="266">
             <field name="name">Autres formes de participation</field>
             <field name="code">266</field>
             <field name="type" ref="participations"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="26"/>
         </record>
         <record model="account.account.template" id="267">
             <field name="name">Créances rattachées à des participations</field>
             <field name="code">267</field>
-            <field name="kind">view</field>
+            <field name="type" ref="creances_rattachees_participations"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="26"/>
         </record>
         <record model="account.account.template" id="2671">
             <field name="name">Créances rattachées à des participations (groupe)</field>
             <field name="code">2671</field>
             <field name="type" ref="creances_rattachees_participations"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="267"/>
         </record>
         <record model="account.account.template" id="2674">
             <field name="name">Créances rattachées à des participations (hors groupe)</field>
             <field name="code">2674</field>
             <field name="type" ref="creances_rattachees_participations"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="267"/>
         </record>
         <record model="account.account.template" id="2675">
             <field name="name">Versements représentatifs d'apports non capitalisés (appel de fonds)</field>
             <field name="code">2675</field>
             <field name="type" ref="creances_rattachees_participations"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="267"/>
         </record>
         <record model="account.account.template" id="2676">
             <field name="name">Avances consolidables</field>
             <field name="code">2676</field>
             <field name="type" ref="creances_rattachees_participations"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="267"/>
         </record>
         <record model="account.account.template" id="2677">
             <field name="name">Autres créances rattachées à des participations</field>
             <field name="code">2677</field>
             <field name="type" ref="creances_rattachees_participations"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="267"/>
         </record>
         <record model="account.account.template" id="2678">
             <field name="name">Intérêts courus</field>
             <field name="code">2678</field>
             <field name="type" ref="creances_rattachees_participations"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="267"/>
         </record>
         <record model="account.account.template" id="268">
             <field name="name">Créances rattachées à des sociétés en participation</field>
             <field name="code">268</field>
-            <field name="kind">view</field>
+            <field name="type" ref="creances_rattachees_participations"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="26"/>
         </record>
         <record model="account.account.template" id="2681">
             <field name="name">Principal</field>
             <field name="code">2681</field>
             <field name="type" ref="creances_rattachees_participations"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="268"/>
         </record>
         <record model="account.account.template" id="2688">
             <field name="name">Intérêts courus</field>
             <field name="code">2688</field>
             <field name="type" ref="creances_rattachees_participations"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="268"/>
         </record>
         <record model="account.account.template" id="269">
             <field name="name">Versements restant à effectuer sur titres de participation non libérés</field>
             <field name="code">269</field>
             <field name="type" ref="dettes_immobilisations_comptes_rattaches"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="26"/>
         </record>
         <record model="account.account.template" id="27">
             <field name="name">Autres immobilisations financières</field>
             <field name="code">27</field>
-            <field name="kind">view</field>
             <field name="parent" ref="2"/>
         </record>
         <record model="account.account.template" id="271">
             <field name="name">Titres immobilisés autres que les titres immobilisés de l'activité de portefeuille (droit de propriété)</field>
             <field name="code">271</field>
-            <field name="kind">view</field>
+            <field name="type" ref="autres_titres_immobilises"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="27"/>
         </record>
         <record model="account.account.template" id="2711">
             <field name="name">Actions</field>
             <field name="code">2711</field>
             <field name="type" ref="autres_titres_immobilises"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="271"/>
         </record>
         <record model="account.account.template" id="2718">
             <field name="name">Autres titres</field>
             <field name="code">2718</field>
             <field name="type" ref="autres_titres_immobilises"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="271"/>
         </record>
         <record model="account.account.template" id="272">
             <field name="name">Titres immobilisés (droit de créance)</field>
             <field name="code">272</field>
-            <field name="kind">view</field>
+            <field name="type" ref="autres_titres_immobilises"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="27"/>
         </record>
         <record model="account.account.template" id="2721">
             <field name="name">Obligations</field>
             <field name="code">2721</field>
             <field name="type" ref="autres_titres_immobilises"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="272"/>
         </record>
         <record model="account.account.template" id="2722">
             <field name="name">Bons</field>
             <field name="code">2722</field>
             <field name="type" ref="autres_titres_immobilises"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="272"/>
         </record>
         <record model="account.account.template" id="273">
             <field name="name">Titres immobilisés de l'activité de portefeuille</field>
             <field name="code">273</field>
-            <field name="type" ref="autres_titres_immobilises"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
+            <field name="type" ref="titres_immobilises"/>
             <field name="parent" ref="27"/>
         </record>
         <record model="account.account.template" id="274">
             <field name="name">Prêts</field>
             <field name="code">274</field>
-            <field name="kind">view</field>
+            <field name="type" ref="prets"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="27"/>
         </record>
         <record model="account.account.template" id="2741">
             <field name="name">Prêts participatifs</field>
             <field name="code">2741</field>
             <field name="type" ref="prets"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="274"/>
         </record>
         <record model="account.account.template" id="2742">
             <field name="name">Prêts aux associés</field>
             <field name="code">2742</field>
             <field name="type" ref="prets"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="274"/>
         </record>
         <record model="account.account.template" id="2743">
             <field name="name">Prêts au personnel</field>
             <field name="code">2743</field>
             <field name="type" ref="prets"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="274"/>
         </record>
         <record model="account.account.template" id="2748">
             <field name="name">Autres prêts</field>
             <field name="code">2748</field>
             <field name="type" ref="prets"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="274"/>
         </record>
         <record model="account.account.template" id="275">
             <field name="name">Dépôts et cautionnements versés</field>
             <field name="code">275</field>
-            <field name="kind">view</field>
+            <field name="type" ref="immobilisations_financieres_autres"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="27"/>
         </record>
         <record model="account.account.template" id="2751">
             <field name="name">Dépôts</field>
             <field name="code">2751</field>
             <field name="type" ref="immobilisations_financieres_autres"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="275"/>
         </record>
         <record model="account.account.template" id="2755">
             <field name="name">Cautionnements</field>
             <field name="code">2755</field>
             <field name="type" ref="immobilisations_financieres_autres"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="275"/>
         </record>
         <record model="account.account.template" id="276">
             <field name="name">Autres créances immobilisées</field>
             <field name="code">276</field>
-            <field name="kind">view</field>
             <field name="parent" ref="27"/>
         </record>
         <record model="account.account.template" id="2761">
             <field name="name">Créances diverses</field>
             <field name="code">2761</field>
             <field name="type" ref="immobilisations_financieres_autres"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="276"/>
         </record>
         <record model="account.account.template" id="2768">
             <field name="name">Intérêts courus</field>
             <field name="code">2768</field>
-            <field name="kind">view</field>
             <field name="parent" ref="276"/>
         </record>
         <record model="account.account.template" id="27682">
             <field name="name">Sur titres immobilisés (droits de créance)</field>
             <field name="code">27682</field>
             <field name="type" ref="autres_titres_immobilises"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="2768"/>
         </record>
         <record model="account.account.template" id="27684">
             <field name="name">Sur prêts</field>
             <field name="code">27684</field>
             <field name="type" ref="prets"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="2768"/>
         </record>
         <record model="account.account.template" id="27685">
             <field name="name">Sur dépôts et cautionnements</field>
             <field name="code">27685</field>
             <field name="type" ref="immobilisations_financieres_autres"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="2768"/>
         </record>
         <record model="account.account.template" id="27688">
             <field name="name">Sur créances diverses</field>
             <field name="code">27688</field>
             <field name="type" ref="immobilisations_financieres_autres"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="2768"/>
         </record>
         <record model="account.account.template" id="277">
             <field name="name">Actions propres ou parts propres</field>
             <field name="code">277</field>
-            <field name="kind">view</field>
+            <field name="type" ref="autres_titres_immobilises"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="27"/>
         </record>
         <record model="account.account.template" id="2771">
             <field name="name">Actions propres ou parts propres</field>
             <field name="code">2771</field>
             <field name="type" ref="autres_titres_immobilises"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="277"/>
         </record>
         <record model="account.account.template" id="2772">
             <field name="name">Actions propres ou parts propres en voie d'annulation</field>
             <field name="code">2772</field>
             <field name="type" ref="autres_titres_immobilises"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="277"/>
         </record>
         <record model="account.account.template" id="279">
             <field name="name">Versements restant à effectuer sur titres immobilisés non libérés</field>
             <field name="code">279</field>
             <field name="type" ref="dettes_immobilisations_comptes_rattaches"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="27"/>
         </record>
         <record model="account.account.template" id="28">
             <field name="name">Amortissement des immobilisations</field>
             <field name="code">28</field>
-            <field name="kind">view</field>
             <field name="parent" ref="2"/>
         </record>
         <record model="account.account.template" id="280">
             <field name="name">Amortissements des immobilisations incorporelles</field>
             <field name="code">280</field>
-            <field name="kind">view</field>
             <field name="parent" ref="28"/>
         </record>
         <record model="account.account.template" id="2801">
             <field name="name">Frais d'établissement</field>
             <field name="code">2801</field>
             <field name="type" ref="frais_etablissement"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="280"/>
         </record>
         <record model="account.account.template" id="28011">
             <field name="name">Frais de constitution</field>
             <field name="code">28011</field>
-            <field name="type" ref="immobilisations_incorporelles"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
+            <field name="type" ref="frais_etablissement"/>
             <field name="parent" ref="2801"/>
         </record>
         <record model="account.account.template" id="28012">
             <field name="name">Frais de premier établissement</field>
             <field name="code">28012</field>
-            <field name="kind">view</field>
+            <field name="type" ref="frais_etablissement"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="2801"/>
         </record>
         <record model="account.account.template" id="280121">
             <field name="name">Frais de prospection</field>
             <field name="code">280121</field>
-            <field name="type" ref="immobilisations_incorporelles"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
+            <field name="type" ref="frais_etablissement"/>
             <field name="parent" ref="28012"/>
         </record>
         <record model="account.account.template" id="280122">
             <field name="name">Frais de publicité</field>
             <field name="code">280122</field>
-            <field name="type" ref="immobilisations_incorporelles"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
+            <field name="type" ref="frais_etablissement"/>
             <field name="parent" ref="28012"/>
         </record>
         <record model="account.account.template" id="28013">
             <field name="name">Frais d'augmentation de capital et d'opérations diverses (fusions, scissions, transformations)</field>
             <field name="code">28013</field>
-            <field name="type" ref="immobilisations_incorporelles"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
+            <field name="type" ref="frais_etablissement"/>
             <field name="parent" ref="2801"/>
         </record>
         <record model="account.account.template" id="2803">
             <field name="name">Frais de recherche et de développement</field>
             <field name="code">2803</field>
             <field name="type" ref="frais_recherche_developpement"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="280"/>
         </record>
         <record model="account.account.template" id="2805">
             <field name="name">Concessions et droits similaires, brevets, licences, logiciels, droits et valeurs similaires</field>
             <field name="code">2805</field>
             <field name="type" ref="concessions_brevets_licences_droits"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="280"/>
         </record>
         <record model="account.account.template" id="2807">
             <field name="name">Fonds commercial</field>
             <field name="code">2807</field>
             <field name="type" ref="fonds_commercial"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="280"/>
         </record>
         <record model="account.account.template" id="2808">
             <field name="name">Autres immobilisations incorporelles</field>
             <field name="code">2808</field>
             <field name="type" ref="immobilisations_incorporelles_autres"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="280"/>
         </record>
         <record model="account.account.template" id="281">
             <field name="name">Amortissements des immobilisations corporelles</field>
             <field name="code">281</field>
-            <field name="kind">view</field>
             <field name="parent" ref="28"/>
         </record>
         <record model="account.account.template" id="2811">
             <field name="name">Terrains de gisement</field>
             <field name="code">2811</field>
             <field name="type" ref="terrains"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="281"/>
         </record>
         <record model="account.account.template" id="2812">
             <field name="name">Agencements aménagements de terrains</field>
             <field name="code">2812</field>
             <field name="type" ref="terrains"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="281"/>
         </record>
         <record model="account.account.template" id="28121">
             <field name="name">Terrains nus</field>
             <field name="code">28121</field>
             <field name="type" ref="terrains"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="2812"/>
         </record>
         <record model="account.account.template" id="28122">
             <field name="name">Terrains aménagés</field>
             <field name="code">28122</field>
             <field name="type" ref="terrains"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="2812"/>
         </record>
         <record model="account.account.template" id="28123">
             <field name="name">Sous-sols et sur-sols</field>
             <field name="code">28123</field>
             <field name="type" ref="terrains"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="2812"/>
         </record>
         <record model="account.account.template" id="28124">
             <field name="name">Terrains de gisement</field>
             <field name="code">28124</field>
-            <field name="kind">view</field>
+            <field name="type" ref="terrains"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="2812"/>
         </record>
         <record model="account.account.template" id="281241">
             <field name="name">Carrières</field>
             <field name="code">281241</field>
             <field name="type" ref="terrains"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="28124"/>
         </record>
         <record model="account.account.template" id="28125">
             <field name="name">Terrains bâtis</field>
             <field name="code">28125</field>
-            <field name="kind">view</field>
+            <field name="type" ref="terrains"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="2812"/>
         </record>
         <record model="account.account.template" id="281251">
             <field name="name">Ensembles immobiliers industriels (A, B, ...)</field>
             <field name="code">281251</field>
             <field name="type" ref="terrains"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="28125"/>
         </record>
         <record model="account.account.template" id="281255">
             <field name="name">Ensembles immobiliers administratifs et commerciaux (A, B, ...)</field>
             <field name="code">281255</field>
             <field name="type" ref="terrains"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="28125"/>
         </record>
         <record model="account.account.template" id="281258">
             <field name="name">Autres ensembles immobiliers</field>
             <field name="code">281258</field>
-            <field name="kind">view</field>
+            <field name="type" ref="terrains"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="28125"/>
         </record>
         <record model="account.account.template" id="2812581">
             <field name="name">Affectés aux opérations professionnelles (A, B, ...)</field>
             <field name="code">2812581</field>
             <field name="type" ref="terrains"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="281258"/>
         </record>
         <record model="account.account.template" id="2812588">
             <field name="name">Affectés aux opérations non professionnelles (A, B, ...)</field>
             <field name="code">2812588</field>
             <field name="type" ref="terrains"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="281258"/>
         </record>
         <record model="account.account.template" id="28126">
             <field name="name">Compte d'ordre sur immobilisations</field>
             <field name="code">28126</field>
             <field name="type" ref="terrains"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="2812"/>
         </record>
         <record model="account.account.template" id="2813">
             <field name="name">Constructions</field>
             <field name="code">2813</field>
             <field name="type" ref="constructions"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="281"/>
         </record>
         <record model="account.account.template" id="28131">
             <field name="name">Bâtiments</field>
             <field name="code">28131</field>
-            <field name="kind">view</field>
+            <field name="type" ref="constructions"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="2813"/>
         </record>
         <record model="account.account.template" id="281311">
             <field name="name">Ensembles immobiliers industriels (A, B, ...)</field>
             <field name="code">281311</field>
             <field name="type" ref="constructions"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="28131"/>
         </record>
         <record model="account.account.template" id="281315">
             <field name="name">Ensembles immobiliers administratifs et commerciaux (A, B, ...)</field>
             <field name="code">281315</field>
             <field name="type" ref="constructions"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="28131"/>
         </record>
         <record model="account.account.template" id="281318">
             <field name="name">Autres ensembles immobiliers</field>
             <field name="code">281318</field>
-            <field name="kind">view</field>
+            <field name="type" ref="constructions"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="28131"/>
         </record>
         <record model="account.account.template" id="2813181">
             <field name="name">Affectés aux opérations professionnelles (A, B, ...)</field>
             <field name="code">2813181</field>
             <field name="type" ref="constructions"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="281318"/>
         </record>
         <record model="account.account.template" id="2813188">
             <field name="name">Affectés aux opérations non professionnelles (A, B, ...)</field>
             <field name="code">2813188</field>
             <field name="type" ref="constructions"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="281318"/>
         </record>
         <record model="account.account.template" id="28135">
             <field name="name">Installations générales agencements aménagements des constructions</field>
             <field name="code">28135</field>
             <field name="type" ref="constructions"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="2813"/>
         </record>
         <record model="account.account.template" id="281351">
             <field name="name">Ensembles immobiliers industriels (A, B, ...)</field>
             <field name="code">281351</field>
             <field name="type" ref="constructions"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="28135"/>
         </record>
         <record model="account.account.template" id="281355">
             <field name="name">Ensembles immobiliers administratifs et commerciaux (A, B, ...)</field>
             <field name="code">281355</field>
             <field name="type" ref="constructions"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="28135"/>
         </record>
         <record model="account.account.template" id="281358">
             <field name="name">Autres ensembles immobiliers</field>
             <field name="code">281358</field>
-            <field name="kind">view</field>
+            <field name="type" ref="constructions"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="28135"/>
         </record>
         <record model="account.account.template" id="2813581">
             <field name="name">Affectés aux opérations professionnelles (A, B, ...)</field>
             <field name="code">2813581</field>
             <field name="type" ref="constructions"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="281358"/>
         </record>
         <record model="account.account.template" id="2813588">
             <field name="name">Affectés aux opérations non professionnelles (A, B, ...)</field>
             <field name="code">2813588</field>
             <field name="type" ref="constructions"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="281358"/>
         </record>
         <record model="account.account.template" id="28138">
             <field name="name">Ouvrages d'infrastructure</field>
             <field name="code">28138</field>
-            <field name="kind">view</field>
+            <field name="type" ref="constructions"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="2813"/>
         </record>
         <record model="account.account.template" id="281381">
             <field name="name">Voies de terre</field>
             <field name="code">281381</field>
             <field name="type" ref="constructions"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="28138"/>
         </record>
         <record model="account.account.template" id="281382">
             <field name="name">Voies de fer</field>
             <field name="code">281382</field>
             <field name="type" ref="constructions"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="28138"/>
         </record>
         <record model="account.account.template" id="281383">
             <field name="name">Voies d'eau</field>
             <field name="code">281383</field>
             <field name="type" ref="constructions"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="28138"/>
         </record>
         <record model="account.account.template" id="281384">
             <field name="name">Barrages</field>
             <field name="code">281384</field>
             <field name="type" ref="constructions"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="28138"/>
         </record>
         <record model="account.account.template" id="281385">
             <field name="name">Pistes d'aérodromes</field>
             <field name="code">281385</field>
             <field name="type" ref="constructions"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="28138"/>
         </record>
         <record model="account.account.template" id="2814">
             <field name="name">Constructions sur sol d'autrui</field>
             <field name="code">2814</field>
             <field name="type" ref="constructions"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="281"/>
         </record>
         <record model="account.account.template" id="28141">
             <field name="name">Bâtiments</field>
             <field name="code">28141</field>
-            <field name="kind">view</field>
+            <field name="type" ref="constructions"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="2814"/>
         </record>
         <record model="account.account.template" id="281411">
             <field name="name">Ensembles immobiliers industriels (A, B, ...)</field>
             <field name="code">281411</field>
             <field name="type" ref="constructions"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="28141"/>
         </record>
         <record model="account.account.template" id="281415">
             <field name="name">Ensembles immobiliers administratifs et commerciaux (A, B, ...)</field>
             <field name="code">281415</field>
             <field name="type" ref="constructions"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="28141"/>
         </record>
         <record model="account.account.template" id="281418">
             <field name="name">Autres ensembles immobiliers</field>
             <field name="code">281418</field>
-            <field name="kind">view</field>
+            <field name="type" ref="constructions"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="28141"/>
         </record>
         <record model="account.account.template" id="2814181">
             <field name="name">Affectés aux opérations professionnelles (A, B, ...)</field>
             <field name="code">2814181</field>
             <field name="type" ref="constructions"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="281418"/>
         </record>
         <record model="account.account.template" id="2814188">
             <field name="name">Affectés aux opérations non professionnelles (A, B, ...)</field>
             <field name="code">2814188</field>
             <field name="type" ref="constructions"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="281418"/>
         </record>
         <record model="account.account.template" id="28145">
             <field name="name">Installations générales agencements aménagements des constructions</field>
             <field name="code">28145</field>
             <field name="type" ref="constructions"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="2814"/>
         </record>
         <record model="account.account.template" id="281451">
             <field name="name">Ensembles immobiliers industriels (A, B, ...)</field>
             <field name="code">281451</field>
             <field name="type" ref="constructions"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="28145"/>
         </record>
         <record model="account.account.template" id="281455">
             <field name="name">Ensembles immobiliers administratifs et commerciaux (A, B, ...)</field>
             <field name="code">281455</field>
             <field name="type" ref="constructions"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="28145"/>
         </record>
         <record model="account.account.template" id="281458">
             <field name="name">Autres ensembles immobiliers</field>
             <field name="code">281458</field>
-            <field name="kind">view</field>
+            <field name="type" ref="constructions"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="28145"/>
         </record>
         <record model="account.account.template" id="2814581">
             <field name="name">Affectés aux opérations professionnelles (A, B, ...)</field>
             <field name="code">2814581</field>
             <field name="type" ref="constructions"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="281458"/>
         </record>
         <record model="account.account.template" id="2814588">
             <field name="name">Affectés aux opérations non professionnelles (A, B, ...)</field>
             <field name="code">2814588</field>
             <field name="type" ref="constructions"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="281458"/>
         </record>
         <record model="account.account.template" id="28148">
             <field name="name">Ouvrages d'infrastructure</field>
             <field name="code">28148</field>
-            <field name="kind">view</field>
+            <field name="type" ref="constructions"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="2814"/>
         </record>
         <record model="account.account.template" id="281481">
             <field name="name">Voies de terre</field>
             <field name="code">281481</field>
             <field name="type" ref="constructions"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="28148"/>
         </record>
         <record model="account.account.template" id="281482">
             <field name="name">Voies de fer</field>
             <field name="code">281482</field>
             <field name="type" ref="constructions"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="28148"/>
         </record>
         <record model="account.account.template" id="281483">
             <field name="name">Voies d'eau</field>
             <field name="code">281483</field>
             <field name="type" ref="constructions"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="28148"/>
         </record>
         <record model="account.account.template" id="281484">
             <field name="name">Barrages</field>
             <field name="code">281484</field>
             <field name="type" ref="constructions"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="28148"/>
         </record>
         <record model="account.account.template" id="281485">
             <field name="name">Pistes d'aérodromes</field>
             <field name="code">281485</field>
             <field name="type" ref="constructions"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="28148"/>
         </record>
         <record model="account.account.template" id="2815">
             <field name="name">Installations matériel et outillage industriels</field>
             <field name="code">2815</field>
             <field name="type" ref="installations_techniques_materiel_outillage"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="281"/>
         </record>
         <record model="account.account.template" id="28151">
             <field name="name">Installations complexes spécialisées</field>
             <field name="code">28151</field>
-            <field name="kind">view</field>
+            <field name="type" ref="installations_techniques_materiel_outillage"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="2815"/>
         </record>
         <record model="account.account.template" id="281511">
             <field name="name">Sur sol propre</field>
             <field name="code">281511</field>
             <field name="type" ref="installations_techniques_materiel_outillage"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="28151"/>
         </record>
         <record model="account.account.template" id="281514">
             <field name="name">Sur sol d'autrui</field>
             <field name="code">281514</field>
             <field name="type" ref="installations_techniques_materiel_outillage"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="28151"/>
         </record>
         <record model="account.account.template" id="28153">
             <field name="name">Installations à caractère spécifique</field>
             <field name="code">28153</field>
-            <field name="kind">view</field>
+            <field name="type" ref="installations_techniques_materiel_outillage"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="2815"/>
         </record>
         <record model="account.account.template" id="281531">
             <field name="name">Sur sol propre</field>
             <field name="code">281531</field>
             <field name="type" ref="installations_techniques_materiel_outillage"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="28153"/>
         </record>
         <record model="account.account.template" id="281534">
             <field name="name">Sur sol d'autrui</field>
             <field name="code">281534</field>
             <field name="type" ref="installations_techniques_materiel_outillage"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="28153"/>
         </record>
         <record model="account.account.template" id="28154">
             <field name="name">Matériel industriel</field>
             <field name="code">28154</field>
             <field name="type" ref="installations_techniques_materiel_outillage"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="2815"/>
         </record>
         <record model="account.account.template" id="28155">
             <field name="name">Outillage industriel</field>
             <field name="code">28155</field>
             <field name="type" ref="installations_techniques_materiel_outillage"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="2815"/>
         </record>
         <record model="account.account.template" id="28157">
             <field name="name">Agencements et aménagements du matériel et outillage industriels</field>
             <field name="code">28157</field>
             <field name="type" ref="installations_techniques_materiel_outillage"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="2815"/>
         </record>
         <record model="account.account.template" id="2818">
             <field name="name">Autres immobilisations corporelles</field>
             <field name="code">2818</field>
             <field name="type" ref="immobilisations_corporelles_autres"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="281"/>
         </record>
         <record model="account.account.template" id="28181">
             <field name="name">Installations générales agencements aménagements divers</field>
             <field name="code">28181</field>
             <field name="type" ref="immobilisations_corporelles_autres"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="2818"/>
         </record>
         <record model="account.account.template" id="28182">
             <field name="name">Matériel de transport</field>
             <field name="code">28182</field>
             <field name="type" ref="immobilisations_corporelles_autres"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="2818"/>
         </record>
         <record model="account.account.template" id="28183">
             <field name="name">Matériel de bureau et matériel informatique</field>
             <field name="code">28183</field>
             <field name="type" ref="immobilisations_corporelles_autres"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="2818"/>
         </record>
         <record model="account.account.template" id="28184">
             <field name="name">Mobilier</field>
             <field name="code">28184</field>
             <field name="type" ref="immobilisations_corporelles_autres"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="2818"/>
         </record>
         <record model="account.account.template" id="28185">
             <field name="name">Cheptel</field>
             <field name="code">28185</field>
             <field name="type" ref="immobilisations_corporelles_autres"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="2818"/>
         </record>
         <record model="account.account.template" id="28186">
             <field name="name">Emballages récupérables</field>
             <field name="code">28186</field>
             <field name="type" ref="immobilisations_corporelles_autres"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="2818"/>
         </record>
         <record model="account.account.template" id="282">
             <field name="name">Amortissements des immobilisations mises en concession</field>
             <field name="code">282</field>
-            <field name="type" ref="immobilisations_corporelles_autres"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="28"/>
         </record>
         <record model="account.account.template" id="29">
             <field name="name">Dépréciation des immobilisations</field>
             <field name="code">29</field>
-            <field name="kind">view</field>
             <field name="parent" ref="2"/>
         </record>
         <record model="account.account.template" id="290">
             <field name="name">Dépréciations des immobilisations incorporelles</field>
             <field name="code">290</field>
-            <field name="kind">view</field>
             <field name="parent" ref="29"/>
         </record>
         <record model="account.account.template" id="2905">
             <field name="name">Marques, procédés, droits et valeurs similaires</field>
             <field name="code">2905</field>
             <field name="type" ref="concessions_brevets_licences_droits"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="290"/>
         </record>
         <record model="account.account.template" id="2906">
             <field name="name">Droit au bail</field>
             <field name="code">2906</field>
             <field name="type" ref="fonds_commercial"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="290"/>
         </record>
         <record model="account.account.template" id="2907">
             <field name="name">Fonds commercial</field>
             <field name="code">2907</field>
             <field name="type" ref="fonds_commercial"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="290"/>
         </record>
         <record model="account.account.template" id="2908">
             <field name="name">Autres immobilisations incorporelles</field>
             <field name="code">2908</field>
             <field name="type" ref="immobilisations_incorporelles_autres"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="290"/>
         </record>
         <record model="account.account.template" id="291">
             <field name="name">Dépréciations des immobilisations corporelles</field>
             <field name="code">291</field>
-            <field name="kind">view</field>
             <field name="parent" ref="29"/>
         </record>
         <record model="account.account.template" id="2911">
             <field name="name">Terrains</field>
             <field name="code">2911</field>
-            <field name="kind">view</field>
+            <field name="type" ref="terrains"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="291"/>
         </record>
         <record model="account.account.template" id="29111">
             <field name="name">Terrains nus</field>
             <field name="code">29111</field>
             <field name="type" ref="terrains"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="2911"/>
         </record>
         <record model="account.account.template" id="29112">
             <field name="name">Terrains aménagés</field>
             <field name="code">29112</field>
             <field name="type" ref="terrains"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="2911"/>
         </record>
         <record model="account.account.template" id="29113">
             <field name="name">Sous-sols et sur-sols</field>
             <field name="code">29113</field>
             <field name="type" ref="terrains"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="2911"/>
         </record>
         <record model="account.account.template" id="29114">
             <field name="name">Terrains de gisement</field>
             <field name="code">29114</field>
-            <field name="kind">view</field>
+            <field name="type" ref="terrains"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="2911"/>
         </record>
         <record model="account.account.template" id="291141">
             <field name="name">Carrières</field>
             <field name="code">291141</field>
             <field name="type" ref="terrains"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="29114"/>
         </record>
         <record model="account.account.template" id="29115">
             <field name="name">Terrains bâtis</field>
             <field name="code">29115</field>
-            <field name="kind">view</field>
+            <field name="type" ref="terrains"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="2911"/>
         </record>
         <record model="account.account.template" id="291151">
             <field name="name">Ensembles immobiliers industriels (A, B, ...)</field>
             <field name="code">291151</field>
             <field name="type" ref="terrains"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="29115"/>
         </record>
         <record model="account.account.template" id="291155">
             <field name="name">Ensembles immobiliers administratifs et commerciaux (A, B, ...)</field>
             <field name="code">291155</field>
             <field name="type" ref="terrains"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="29115"/>
         </record>
         <record model="account.account.template" id="291158">
             <field name="name">Autres ensembles immobiliers</field>
             <field name="code">291158</field>
-            <field name="kind">view</field>
+            <field name="type" ref="terrains"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="29115"/>
         </record>
         <record model="account.account.template" id="2911581">
             <field name="name">Affectés aux opérations professionnelles (A, B, ...)</field>
             <field name="code">2911581</field>
             <field name="type" ref="terrains"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="291158"/>
         </record>
         <record model="account.account.template" id="2911588">
             <field name="name">Affectés aux opérations non professionnelles (A, B, ...)</field>
             <field name="code">2911588</field>
             <field name="type" ref="terrains"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="291158"/>
         </record>
         <record model="account.account.template" id="29116">
             <field name="name">Compte d'ordre sur immobilisations</field>
             <field name="code">29116</field>
             <field name="type" ref="terrains"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="2911"/>
         </record>
         <record model="account.account.template" id="2912">
             <field name="name">Agencements et aménagements de terrains</field>
             <field name="code">2912</field>
             <field name="type" ref="terrains"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="291"/>
         </record>
         <record model="account.account.template" id="29121">
             <field name="name">Terrains nus</field>
             <field name="code">29121</field>
             <field name="type" ref="terrains"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="2912"/>
         </record>
         <record model="account.account.template" id="29122">
             <field name="name">Terrains aménagés</field>
             <field name="code">29122</field>
             <field name="type" ref="terrains"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="2912"/>
         </record>
         <record model="account.account.template" id="29123">
             <field name="name">Sous-sols et sur-sols</field>
             <field name="code">29123</field>
             <field name="type" ref="terrains"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="2912"/>
         </record>
         <record model="account.account.template" id="29124">
             <field name="name">Terrains de gisement</field>
             <field name="code">29124</field>
-            <field name="kind">view</field>
+            <field name="type" ref="terrains"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="2912"/>
         </record>
         <record model="account.account.template" id="291241">
             <field name="name">Carrières</field>
             <field name="code">291241</field>
             <field name="type" ref="terrains"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="29124"/>
         </record>
         <record model="account.account.template" id="29125">
             <field name="name">Terrains bâtis</field>
             <field name="code">29125</field>
-            <field name="kind">view</field>
+            <field name="type" ref="terrains"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="2912"/>
         </record>
         <record model="account.account.template" id="291251">
             <field name="name">Ensembles immobiliers industriels (A, B, ...)</field>
             <field name="code">291251</field>
             <field name="type" ref="terrains"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="29125"/>
         </record>
         <record model="account.account.template" id="291255">
             <field name="name">Ensembles immobiliers administratifs et commerciaux (A, B, ...)</field>
             <field name="code">291255</field>
             <field name="type" ref="terrains"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="29125"/>
         </record>
         <record model="account.account.template" id="291258">
             <field name="name">Autres ensembles immobiliers</field>
             <field name="code">291258</field>
-            <field name="kind">view</field>
+            <field name="type" ref="terrains"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="29125"/>
         </record>
         <record model="account.account.template" id="2912581">
             <field name="name">Affectés aux opérations professionnelles (A, B, ...)</field>
             <field name="code">2912581</field>
             <field name="type" ref="terrains"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="291258"/>
         </record>
         <record model="account.account.template" id="2912588">
             <field name="name">Affectés aux opérations non professionnelles (A, B, ...)</field>
             <field name="code">2912588</field>
             <field name="type" ref="terrains"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="291258"/>
         </record>
         <record model="account.account.template" id="29126">
             <field name="name">Compte d'ordre sur immobilisations</field>
             <field name="code">29126</field>
             <field name="type" ref="terrains"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="2912"/>
         </record>
         <record model="account.account.template" id="2913">
             <field name="name">Constructions</field>
             <field name="code">2913</field>
             <field name="type" ref="constructions"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="291"/>
         </record>
         <record model="account.account.template" id="29131">
             <field name="name">Bâtiments</field>
             <field name="code">29131</field>
-            <field name="kind">view</field>
+            <field name="type" ref="constructions"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="2913"/>
         </record>
         <record model="account.account.template" id="291311">
             <field name="name">Ensembles immobiliers industriels (A, B, ...)</field>
             <field name="code">291311</field>
             <field name="type" ref="constructions"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="29131"/>
         </record>
         <record model="account.account.template" id="291315">
             <field name="name">Ensembles immobiliers administratifs et commerciaux (A, B, ...)</field>
             <field name="code">291315</field>
             <field name="type" ref="constructions"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="29131"/>
         </record>
         <record model="account.account.template" id="291318">
             <field name="name">Autres ensembles immobiliers</field>
             <field name="code">291318</field>
-            <field name="kind">view</field>
+            <field name="type" ref="constructions"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="29131"/>
         </record>
         <record model="account.account.template" id="2913181">
             <field name="name">Affectés aux opérations professionnelles (A, B, ...)</field>
             <field name="code">2913181</field>
             <field name="type" ref="constructions"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="291318"/>
         </record>
         <record model="account.account.template" id="2913188">
             <field name="name">Affectés aux opérations non professionnelles (A, B, ...)</field>
             <field name="code">2913188</field>
             <field name="type" ref="constructions"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="291318"/>
         </record>
         <record model="account.account.template" id="29135">
             <field name="name">Installations générales agencements aménagements des constructions</field>
             <field name="code">29135</field>
             <field name="type" ref="constructions"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="2913"/>
         </record>
         <record model="account.account.template" id="291351">
             <field name="name">Ensembles immobiliers industriels (A, B, ...)</field>
             <field name="code">291351</field>
             <field name="type" ref="constructions"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="29135"/>
         </record>
         <record model="account.account.template" id="291355">
             <field name="name">Ensembles immobiliers administratifs et commerciaux (A, B, ...)</field>
             <field name="code">291355</field>
             <field name="type" ref="constructions"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="29135"/>
         </record>
         <record model="account.account.template" id="291358">
             <field name="name">Autres ensembles immobiliers</field>
             <field name="code">291358</field>
-            <field name="kind">view</field>
+            <field name="type" ref="constructions"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="29135"/>
         </record>
         <record model="account.account.template" id="2913581">
             <field name="name">Affectés aux opérations professionnelles (A, B, ...)</field>
             <field name="code">2913581</field>
             <field name="type" ref="constructions"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="291358"/>
         </record>
         <record model="account.account.template" id="2913588">
             <field name="name">Affectés aux opérations non professionnelles (A, B, ...)</field>
             <field name="code">2913588</field>
             <field name="type" ref="constructions"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="291358"/>
         </record>
         <record model="account.account.template" id="29138">
             <field name="name">Ouvrages d'infrastructure</field>
             <field name="code">29138</field>
-            <field name="kind">view</field>
+            <field name="type" ref="constructions"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="2913"/>
         </record>
         <record model="account.account.template" id="291381">
             <field name="name">Voies de terre</field>
             <field name="code">291381</field>
             <field name="type" ref="constructions"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="29138"/>
         </record>
         <record model="account.account.template" id="291382">
             <field name="name">Voies de fer</field>
             <field name="code">291382</field>
             <field name="type" ref="constructions"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="29138"/>
         </record>
         <record model="account.account.template" id="291383">
             <field name="name">Voies d'eau</field>
             <field name="code">291383</field>
             <field name="type" ref="constructions"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="29138"/>
         </record>
         <record model="account.account.template" id="291384">
             <field name="name">Barrages</field>
             <field name="code">291384</field>
             <field name="type" ref="constructions"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="29138"/>
         </record>
         <record model="account.account.template" id="291385">
             <field name="name">Pistes d'aérodromes</field>
             <field name="code">291385</field>
             <field name="type" ref="constructions"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="29138"/>
         </record>
         <record model="account.account.template" id="2914">
             <field name="name">Constructions sur sol d'autrui</field>
             <field name="code">2914</field>
             <field name="type" ref="constructions"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="291"/>
         </record>
         <record model="account.account.template" id="29141">
             <field name="name">Bâtiments</field>
             <field name="code">29141</field>
-            <field name="kind">view</field>
+            <field name="type" ref="constructions"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="2914"/>
         </record>
         <record model="account.account.template" id="291411">
             <field name="name">Ensembles immobiliers industriels (A, B, ...)</field>
             <field name="code">291411</field>
             <field name="type" ref="constructions"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="29141"/>
         </record>
         <record model="account.account.template" id="291415">
             <field name="name">Ensembles immobiliers administratifs et commerciaux (A, B, ...)</field>
             <field name="code">291415</field>
             <field name="type" ref="constructions"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="29141"/>
         </record>
         <record model="account.account.template" id="291418">
             <field name="name">Autres ensembles immobiliers</field>
             <field name="code">291418</field>
-            <field name="kind">view</field>
+            <field name="type" ref="constructions"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="29141"/>
         </record>
         <record model="account.account.template" id="2914181">
             <field name="name">Affectés aux opérations professionnelles (A, B, ...)</field>
             <field name="code">2914181</field>
             <field name="type" ref="constructions"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="291418"/>
         </record>
         <record model="account.account.template" id="2914188">
             <field name="name">Affectés aux opérations non professionnelles (A, B, ...)</field>
             <field name="code">2914188</field>
             <field name="type" ref="constructions"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="291418"/>
         </record>
         <record model="account.account.template" id="29145">
             <field name="name">Installations générales agencements aménagements des constructions</field>
             <field name="code">29145</field>
             <field name="type" ref="constructions"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="2914"/>
         </record>
         <record model="account.account.template" id="291451">
             <field name="name">Ensembles immobiliers industriels (A, B, ...)</field>
             <field name="code">291451</field>
             <field name="type" ref="constructions"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="29145"/>
         </record>
         <record model="account.account.template" id="291455">
             <field name="name">Ensembles immobiliers administratifs et commerciaux (A, B, ...)</field>
             <field name="code">291455</field>
             <field name="type" ref="constructions"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="29145"/>
         </record>
         <record model="account.account.template" id="291458">
             <field name="name">Autres ensembles immobiliers</field>
             <field name="code">291458</field>
-            <field name="kind">view</field>
+            <field name="type" ref="constructions"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="29145"/>
         </record>
         <record model="account.account.template" id="2914581">
             <field name="name">Affectés aux opérations professionnelles (A, B, ...)</field>
             <field name="code">2914581</field>
             <field name="type" ref="constructions"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="291458"/>
         </record>
         <record model="account.account.template" id="2914588">
             <field name="name">Affectés aux opérations non professionnelles (A, B, ...)</field>
             <field name="code">2914588</field>
             <field name="type" ref="constructions"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="291458"/>
         </record>
         <record model="account.account.template" id="29148">
             <field name="name">Ouvrages d'infrastructure</field>
             <field name="code">29148</field>
-            <field name="kind">view</field>
+            <field name="type" ref="constructions"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="2914"/>
         </record>
         <record model="account.account.template" id="291481">
             <field name="name">Voies de terre</field>
             <field name="code">291481</field>
             <field name="type" ref="constructions"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="29148"/>
         </record>
         <record model="account.account.template" id="291482">
             <field name="name">Voies de fer</field>
             <field name="code">291482</field>
             <field name="type" ref="constructions"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="29148"/>
         </record>
         <record model="account.account.template" id="291483">
             <field name="name">Voies d'eau</field>
             <field name="code">291483</field>
             <field name="type" ref="constructions"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="29148"/>
         </record>
         <record model="account.account.template" id="291484">
             <field name="name">Barrages</field>
             <field name="code">291484</field>
             <field name="type" ref="constructions"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="29148"/>
         </record>
         <record model="account.account.template" id="291485">
             <field name="name">Pistes d'aérodromes</field>
             <field name="code">291485</field>
             <field name="type" ref="constructions"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="29148"/>
         </record>
         <record model="account.account.template" id="2915">
             <field name="name">Installations techniques matériels et outillages industriels</field>
             <field name="code">2915</field>
-            <field name="kind">view</field>
+            <field name="type" ref="installations_techniques_materiel_outillage"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="291"/>
         </record>
         <record model="account.account.template" id="29151">
             <field name="name">Installations complexes spécialisées</field>
             <field name="code">29151</field>
-            <field name="kind">view</field>
+            <field name="type" ref="installations_techniques_materiel_outillage"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="2915"/>
         </record>
         <record model="account.account.template" id="291511">
             <field name="name">Sur sol propre</field>
             <field name="code">291511</field>
             <field name="type" ref="installations_techniques_materiel_outillage"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="29151"/>
         </record>
         <record model="account.account.template" id="291514">
             <field name="name">Sur sol d'autrui</field>
             <field name="code">291514</field>
             <field name="type" ref="installations_techniques_materiel_outillage"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="29151"/>
         </record>
         <record model="account.account.template" id="29153">
             <field name="name">Installations à caractère spécifique</field>
             <field name="code">29153</field>
-            <field name="kind">view</field>
+            <field name="type" ref="installations_techniques_materiel_outillage"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="2915"/>
         </record>
         <record model="account.account.template" id="291531">
             <field name="name">Sur sol propre</field>
             <field name="code">291531</field>
             <field name="type" ref="installations_techniques_materiel_outillage"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="29153"/>
         </record>
         <record model="account.account.template" id="291534">
             <field name="name">Sur sol d'autrui</field>
             <field name="code">291534</field>
             <field name="type" ref="installations_techniques_materiel_outillage"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="29153"/>
         </record>
         <record model="account.account.template" id="29154">
             <field name="name">Matériel industriel</field>
             <field name="code">29154</field>
             <field name="type" ref="installations_techniques_materiel_outillage"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="2915"/>
         </record>
         <record model="account.account.template" id="29155">
             <field name="name">Outillage industriel</field>
             <field name="code">29155</field>
             <field name="type" ref="installations_techniques_materiel_outillage"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="2915"/>
         </record>
         <record model="account.account.template" id="29157">
             <field name="name">Agencements et aménagements du matériel et outillage industriels</field>
             <field name="code">29157</field>
             <field name="type" ref="installations_techniques_materiel_outillage"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="2915"/>
         </record>
         <record model="account.account.template" id="2918">
             <field name="name">Autres immobilisations corporelles</field>
             <field name="code">2918</field>
-            <field name="kind">view</field>
+            <field name="type" ref="immobilisations_corporelles_autres"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="291"/>
         </record>
         <record model="account.account.template" id="29181">
             <field name="name">Installations générales agencements aménagements divers</field>
             <field name="code">29181</field>
             <field name="type" ref="immobilisations_corporelles_autres"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="2918"/>
         </record>
         <record model="account.account.template" id="29182">
             <field name="name">Matériel de transport</field>
             <field name="code">29182</field>
             <field name="type" ref="immobilisations_corporelles_autres"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="2918"/>
         </record>
         <record model="account.account.template" id="29183">
             <field name="name">Matériel de bureau et matériel informatique</field>
             <field name="code">29183</field>
             <field name="type" ref="immobilisations_corporelles_autres"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="2918"/>
         </record>
         <record model="account.account.template" id="29184">
             <field name="name">Mobilier</field>
             <field name="code">29184</field>
             <field name="type" ref="immobilisations_corporelles_autres"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="2918"/>
         </record>
         <record model="account.account.template" id="29185">
             <field name="name">Cheptel</field>
             <field name="code">29185</field>
             <field name="type" ref="immobilisations_corporelles_autres"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="2918"/>
         </record>
         <record model="account.account.template" id="29186">
             <field name="name">Emballages récupérables</field>
             <field name="code">29186</field>
             <field name="type" ref="immobilisations_corporelles_autres"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="2918"/>
         </record>
         <record model="account.account.template" id="292">
             <field name="name">Dépréciations des immobilisations mises en concession</field>
             <field name="code">292</field>
-            <field name="type" ref="immobilisations_corporelles_autres"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="29"/>
         </record>
         <record model="account.account.template" id="293">
             <field name="name">Dépréciations des immobilisations en cours</field>
             <field name="code">293</field>
-            <field name="kind">view</field>
             <field name="parent" ref="29"/>
         </record>
         <record model="account.account.template" id="2931">
             <field name="name">Immobilisations corporelles en cours</field>
             <field name="code">2931</field>
             <field name="type" ref="immobilisations_corporelles_en_cours"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="293"/>
         </record>
         <record model="account.account.template" id="2932">
             <field name="name">Immobilisations incorporelles en cours</field>
             <field name="code">2932</field>
             <field name="type" ref="immobilisations_incorporelles_en_cours"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="293"/>
         </record>
         <record model="account.account.template" id="296">
             <field name="name">Dépréciation des participations et créances rattachées à des participations</field>
             <field name="code">296</field>
-            <field name="kind">view</field>
             <field name="parent" ref="29"/>
         </record>
         <record model="account.account.template" id="2961">
             <field name="name">Titres de participation</field>
             <field name="code">2961</field>
             <field name="type" ref="participations"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="296"/>
         </record>
         <record model="account.account.template" id="2966">
             <field name="name">Autres formes de participation</field>
             <field name="code">2966</field>
             <field name="type" ref="participations"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="296"/>
         </record>
         <record model="account.account.template" id="2967">
             <field name="name">Créances rattachées à des participations</field>
             <field name="code">2967</field>
             <field name="type" ref="creances_rattachees_participations"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="296"/>
         </record>
         <record model="account.account.template" id="29671">
             <field name="name">Créances rattachées à des participations (groupe)</field>
             <field name="code">29671</field>
             <field name="type" ref="creances_rattachees_participations"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="2967"/>
         </record>
         <record model="account.account.template" id="29674">
             <field name="name">Créances rattachées à des participations (hors groupe)</field>
             <field name="code">29674</field>
             <field name="type" ref="creances_rattachees_participations"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="2967"/>
         </record>
         <record model="account.account.template" id="29675">
             <field name="name">Versements représentatifs d'apports non capitalisés (appel de fonds)</field>
             <field name="code">29675</field>
             <field name="type" ref="creances_rattachees_participations"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="2967"/>
         </record>
         <record model="account.account.template" id="29676">
             <field name="name">Avances consolidables</field>
             <field name="code">29676</field>
             <field name="type" ref="creances_rattachees_participations"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="2967"/>
         </record>
         <record model="account.account.template" id="29677">
             <field name="name">Autres créances rattachées à des participations</field>
             <field name="code">29677</field>
             <field name="type" ref="creances_rattachees_participations"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="2967"/>
         </record>
         <record model="account.account.template" id="29678">
             <field name="name">Intérêts courus</field>
             <field name="code">29678</field>
             <field name="type" ref="creances_rattachees_participations"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="2967"/>
         </record>
         <record model="account.account.template" id="2968">
             <field name="name">Créances rattachées à des sociétés en participation</field>
             <field name="code">2968</field>
             <field name="type" ref="creances_rattachees_participations"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="296"/>
         </record>
         <record model="account.account.template" id="29681">
             <field name="name">Principal</field>
             <field name="code">29681</field>
             <field name="type" ref="creances_rattachees_participations"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="2968"/>
         </record>
         <record model="account.account.template" id="29688">
             <field name="name">Intérêts courus</field>
             <field name="code">29688</field>
             <field name="type" ref="creances_rattachees_participations"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="2968"/>
         </record>
         <record model="account.account.template" id="297">
             <field name="name">Dépréciations des autres immobilisations financières</field>
             <field name="code">297</field>
-            <field name="kind">view</field>
             <field name="parent" ref="29"/>
         </record>
         <record model="account.account.template" id="2971">
             <field name="name">Titres immobilisés autres que les titres immobilisés de l'activité de portefeuille - droit de propriété</field>
             <field name="code">2971</field>
             <field name="type" ref="autres_titres_immobilises"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="297"/>
         </record>
         <record model="account.account.template" id="29711">
             <field name="name">Actions</field>
             <field name="code">29711</field>
             <field name="type" ref="autres_titres_immobilises"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="2971"/>
         </record>
         <record model="account.account.template" id="29718">
             <field name="name">Autres titres</field>
             <field name="code">29718</field>
             <field name="type" ref="autres_titres_immobilises"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="2971"/>
         </record>
         <record model="account.account.template" id="2972">
             <field name="name">Titres immobilisés - droit de créance</field>
             <field name="code">2972</field>
             <field name="type" ref="autres_titres_immobilises"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="297"/>
         </record>
         <record model="account.account.template" id="29721">
             <field name="name">Obligations</field>
             <field name="code">29721</field>
             <field name="type" ref="autres_titres_immobilises"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="2972"/>
         </record>
         <record model="account.account.template" id="29722">
             <field name="name">Bons</field>
             <field name="code">29722</field>
             <field name="type" ref="autres_titres_immobilises"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="2972"/>
         </record>
         <record model="account.account.template" id="2973">
             <field name="name">Titres immobilisés de l'activité de portefeuille</field>
             <field name="code">2973</field>
-            <field name="type" ref="autres_titres_immobilises"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
+            <field name="type" ref="titres_immobilises"/>
             <field name="parent" ref="297"/>
         </record>
         <record model="account.account.template" id="2974">
             <field name="name">Prêts</field>
             <field name="code">2974</field>
             <field name="type" ref="prets"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="297"/>
         </record>
         <record model="account.account.template" id="29741">
             <field name="name">Prêts participatifs</field>
             <field name="code">29741</field>
             <field name="type" ref="prets"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="2974"/>
         </record>
         <record model="account.account.template" id="29742">
             <field name="name">Prêts aux associés</field>
             <field name="code">29742</field>
             <field name="type" ref="prets"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="2974"/>
         </record>
         <record model="account.account.template" id="29743">
             <field name="name">Prêts au personnel</field>
             <field name="code">29743</field>
             <field name="type" ref="prets"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="2974"/>
         </record>
         <record model="account.account.template" id="29748">
             <field name="name">Autres prêts</field>
             <field name="code">29748</field>
             <field name="type" ref="prets"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="2974"/>
         </record>
         <record model="account.account.template" id="2975">
             <field name="name">Dépôts et cautionnements versés</field>
             <field name="code">2975</field>
             <field name="type" ref="immobilisations_financieres_autres"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="297"/>
         </record>
         <record model="account.account.template" id="29751">
             <field name="name">Dépôts</field>
             <field name="code">29751</field>
             <field name="type" ref="immobilisations_financieres_autres"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="2975"/>
         </record>
         <record model="account.account.template" id="29755">
             <field name="name">Cautionnements</field>
             <field name="code">29755</field>
             <field name="type" ref="immobilisations_financieres_autres"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="2975"/>
         </record>
         <record model="account.account.template" id="2976">
             <field name="name">Autres créances immobilisées</field>
             <field name="code">2976</field>
             <field name="type" ref="immobilisations_financieres_autres"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="297"/>
         </record>
         <record model="account.account.template" id="29761">
             <field name="name">Créances diverses</field>
             <field name="code">29761</field>
             <field name="type" ref="immobilisations_financieres_autres"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="2976"/>
         </record>
         <record model="account.account.template" id="29768">
             <field name="name">Intérêts courus</field>
             <field name="code">29768</field>
-            <field name="kind">view</field>
             <field name="parent" ref="2976"/>
         </record>
         <record model="account.account.template" id="297682">
             <field name="name">Sur titres immobilisés (droits de créance)</field>
             <field name="code">297682</field>
             <field name="type" ref="autres_titres_immobilises"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="29768"/>
         </record>
         <record model="account.account.template" id="297684">
             <field name="name">Sur prêts</field>
             <field name="code">297684</field>
             <field name="type" ref="prets"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="29768"/>
         </record>
         <record model="account.account.template" id="297685">
             <field name="name">Sur dépôts et cautionnements</field>
             <field name="code">297685</field>
             <field name="type" ref="immobilisations_financieres_autres"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="29768"/>
         </record>
         <record model="account.account.template" id="297688">
             <field name="name">Sur créances diverses</field>
             <field name="code">297688</field>
             <field name="type" ref="immobilisations_financieres_autres"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="29768"/>
         </record>
 
         <record model="account.account.template" id="3">
             <field name="name">Comptes de stocks et d'en-cours</field>
             <field name="code">3</field>
-            <field name="kind">view</field>
             <field name="parent" ref="root"/>
         </record>
         <record model="account.account.template" id="31">
             <field name="name">Matières premières (et fourniture)</field>
             <field name="code">31</field>
-            <field name="kind">view</field>
+            <field name="type" ref="matieres_premieres"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="3"/>
         </record>
         <record model="account.account.template" id="311">
             <field name="name">Matière (ou groupe) A</field>
             <field name="code">311</field>
             <field name="type" ref="matieres_premieres"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="31"/>
         </record>
         <record model="account.account.template" id="312">
             <field name="name">Matière (ou groupe) B</field>
             <field name="code">312</field>
             <field name="type" ref="matieres_premieres"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="31"/>
         </record>
         <record model="account.account.template" id="317">
             <field name="name">Fournitures A, B, C, ..</field>
             <field name="code">317</field>
             <field name="type" ref="matieres_premieres"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="31"/>
         </record>
         <record model="account.account.template" id="32">
             <field name="name">Autres approvisionnements</field>
             <field name="code">32</field>
-            <field name="kind">view</field>
+            <field name="type" ref="matieres_premieres"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="3"/>
         </record>
         <record model="account.account.template" id="321">
             <field name="name">Matières consommables</field>
             <field name="code">321</field>
-            <field name="kind">view</field>
+            <field name="type" ref="matieres_premieres"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="32"/>
         </record>
         <record model="account.account.template" id="3211">
             <field name="name">Matière (ou groupe) C</field>
             <field name="code">3211</field>
             <field name="type" ref="matieres_premieres"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="321"/>
         </record>
         <record model="account.account.template" id="3212">
             <field name="name">Matière (ou groupe) D</field>
             <field name="code">3212</field>
             <field name="type" ref="matieres_premieres"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="321"/>
         </record>
         <record model="account.account.template" id="322">
             <field name="name">Fournitures consommables</field>
             <field name="code">322</field>
-            <field name="kind">view</field>
+            <field name="type" ref="matieres_premieres"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="32"/>
         </record>
         <record model="account.account.template" id="3221">
             <field name="name">Combustibles</field>
             <field name="code">3221</field>
             <field name="type" ref="matieres_premieres"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="322"/>
         </record>
         <record model="account.account.template" id="3222">
             <field name="name">Produits d'entretien</field>
             <field name="code">3222</field>
             <field name="type" ref="matieres_premieres"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="322"/>
         </record>
         <record model="account.account.template" id="3223">
             <field name="name">Fournitures d'atelier et d'usine</field>
             <field name="code">3223</field>
             <field name="type" ref="matieres_premieres"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="322"/>
         </record>
         <record model="account.account.template" id="3224">
             <field name="name">Fournitures de magasin</field>
             <field name="code">3224</field>
             <field name="type" ref="matieres_premieres"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="322"/>
         </record>
         <record model="account.account.template" id="3225">
             <field name="name">Fournitures de bureau</field>
             <field name="code">3225</field>
             <field name="type" ref="matieres_premieres"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="322"/>
         </record>
         <record model="account.account.template" id="326">
             <field name="name">Emballages</field>
             <field name="code">326</field>
-            <field name="kind">view</field>
+            <field name="type" ref="matieres_premieres"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="32"/>
         </record>
         <record model="account.account.template" id="3261">
             <field name="name">Emballages perdus</field>
             <field name="code">3261</field>
             <field name="type" ref="matieres_premieres"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="326"/>
         </record>
         <record model="account.account.template" id="3265">
             <field name="name">Emballages récupérables non identifiables</field>
             <field name="code">3265</field>
             <field name="type" ref="matieres_premieres"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="326"/>
         </record>
         <record model="account.account.template" id="3267">
             <field name="name">Emballages à usage mixte</field>
             <field name="code">3267</field>
             <field name="type" ref="matieres_premieres"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="326"/>
         </record>
         <record model="account.account.template" id="33">
             <field name="name">En-cours de production de biens</field>
             <field name="code">33</field>
-            <field name="kind">view</field>
+            <field name="type" ref="en_cours_production"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="3"/>
         </record>
         <record model="account.account.template" id="331">
             <field name="name">Produits en cours</field>
             <field name="code">331</field>
-            <field name="kind">view</field>
+            <field name="type" ref="en_cours_production"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="33"/>
         </record>
         <record model="account.account.template" id="3311">
             <field name="name">Produit en cours P 1</field>
             <field name="code">3311</field>
             <field name="type" ref="en_cours_production"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="331"/>
         </record>
         <record model="account.account.template" id="3312">
             <field name="name">Produit en cours P 2</field>
             <field name="code">3312</field>
             <field name="type" ref="en_cours_production"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="331"/>
         </record>
         <record model="account.account.template" id="335">
             <field name="name">Travaux en cours</field>
             <field name="code">335</field>
-            <field name="kind">view</field>
+            <field name="type" ref="en_cours_production"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="33"/>
         </record>
         <record model="account.account.template" id="3351">
             <field name="name">Travaux en cours T 1</field>
             <field name="code">3351</field>
             <field name="type" ref="en_cours_production"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="335"/>
         </record>
         <record model="account.account.template" id="3352">
             <field name="name">Travaux en cours T 2</field>
             <field name="code">3352</field>
             <field name="type" ref="en_cours_production"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="335"/>
         </record>
         <record model="account.account.template" id="34">
             <field name="name">En-cours de production de services</field>
             <field name="code">34</field>
-            <field name="kind">view</field>
+            <field name="type" ref="en_cours_production"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="3"/>
         </record>
         <record model="account.account.template" id="341">
             <field name="name">Études en cours</field>
             <field name="code">341</field>
-            <field name="kind">view</field>
+            <field name="type" ref="en_cours_production"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="34"/>
         </record>
         <record model="account.account.template" id="3411">
             <field name="name">Études en cours E 1</field>
             <field name="code">3411</field>
             <field name="type" ref="en_cours_production"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="341"/>
         </record>
         <record model="account.account.template" id="3412">
             <field name="name">Études en cours E 2</field>
             <field name="code">3412</field>
             <field name="type" ref="en_cours_production"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="341"/>
         </record>
         <record model="account.account.template" id="345">
             <field name="name">Prestations de services en cours</field>
             <field name="code">345</field>
-            <field name="kind">view</field>
+            <field name="type" ref="en_cours_production"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="34"/>
         </record>
         <record model="account.account.template" id="3451">
             <field name="name">Prestations de services S 1</field>
             <field name="code">3451</field>
             <field name="type" ref="en_cours_production"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="345"/>
         </record>
         <record model="account.account.template" id="3452">
             <field name="name">Prestations de services S 2</field>
             <field name="code">3452</field>
             <field name="type" ref="en_cours_production"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="345"/>
         </record>
         <record model="account.account.template" id="35">
             <field name="name">Stocks de produits</field>
             <field name="code">35</field>
-            <field name="kind">view</field>
+            <field name="type" ref="produits_intermediaires_finis"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="3"/>
         </record>
         <record model="account.account.template" id="351">
             <field name="name">Produits intermédiaires</field>
             <field name="code">351</field>
-            <field name="kind">view</field>
+            <field name="type" ref="produits_intermediaires_finis"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="35"/>
         </record>
         <record model="account.account.template" id="3511">
             <field name="name">Produits intermédiaires (ou groupe) A</field>
             <field name="code">3511</field>
             <field name="type" ref="produits_intermediaires_finis"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">stock</field>
             <field name="parent" ref="351"/>
         </record>
         <record model="account.account.template" id="3512">
             <field name="name">Produits intermédiaires (ou groupe) B</field>
             <field name="code">3512</field>
             <field name="type" ref="produits_intermediaires_finis"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">stock</field>
             <field name="parent" ref="351"/>
         </record>
         <record model="account.account.template" id="355">
             <field name="name">Produits finis</field>
             <field name="code">355</field>
-            <field name="kind">view</field>
+            <field name="type" ref="produits_intermediaires_finis"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="35"/>
         </record>
         <record model="account.account.template" id="3551">
             <field name="name">Produits finis (ou groupe) A</field>
             <field name="code">3551</field>
             <field name="type" ref="produits_intermediaires_finis"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">stock</field>
             <field name="parent" ref="355"/>
         </record>
         <record model="account.account.template" id="3552">
             <field name="name">Produits finis (ou groupe) B</field>
             <field name="code">3552</field>
             <field name="type" ref="produits_intermediaires_finis"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">stock</field>
             <field name="parent" ref="355"/>
         </record>
         <record model="account.account.template" id="358">
             <field name="name">Produits résiduels (ou matières de récupération)</field>
             <field name="code">358</field>
-            <field name="kind">view</field>
+            <field name="type" ref="produits_intermediaires_finis"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="35"/>
         </record>
         <record model="account.account.template" id="3581">
             <field name="name">Déchets</field>
             <field name="code">3581</field>
             <field name="type" ref="produits_intermediaires_finis"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">stock</field>
             <field name="parent" ref="358"/>
         </record>
         <record model="account.account.template" id="3585">
             <field name="name">Rebuts</field>
             <field name="code">3585</field>
             <field name="type" ref="produits_intermediaires_finis"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">stock</field>
             <field name="parent" ref="358"/>
         </record>
         <record model="account.account.template" id="3586">
             <field name="name">Matières de récupération</field>
             <field name="code">3586</field>
             <field name="type" ref="produits_intermediaires_finis"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">stock</field>
             <field name="parent" ref="358"/>
         </record>
         <record model="account.account.template" id="36">
             <field name="name">Stocks provenant d'immobilisations</field>
             <field name="code">36</field>
-            <field name="kind">view</field>
             <field name="parent" ref="3"/>
         </record>
         <record model="account.account.template" id="37">
             <field name="name">Stocks de marchandises</field>
             <field name="code">37</field>
-            <field name="kind">view</field>
+            <field name="type" ref="marchandises"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="3"/>
         </record>
         <record model="account.account.template" id="371">
             <field name="name">Marchandises (ou groupe) A</field>
             <field name="code">371</field>
             <field name="type" ref="marchandises"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">stock</field>
             <field name="parent" ref="37"/>
         </record>
         <record model="account.account.template" id="372">
             <field name="name">Marchandises (ou groupe) B</field>
             <field name="code">372</field>
             <field name="type" ref="marchandises"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">stock</field>
             <field name="parent" ref="37"/>
         </record>
         <record model="account.account.template" id="38">
             <field name="name">Stocks en voie d'acheminement</field>
             <field name="code">38</field>
-            <field name="kind">view</field>
             <field name="parent" ref="3"/>
         </record>
         <record model="account.account.template" id="39">
             <field name="name">Dépréciation des stocks et en-cours</field>
             <field name="code">39</field>
-            <field name="kind">view</field>
             <field name="parent" ref="3"/>
         </record>
         <record model="account.account.template" id="391">
             <field name="name">Dépréciation des matières premières (et fournitures)</field>
             <field name="code">391</field>
-            <field name="kind">view</field>
+            <field name="type" ref="matieres_premieres"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="39"/>
         </record>
         <record model="account.account.template" id="3911">
             <field name="name">Matières (ou groupe) A</field>
             <field name="code">3911</field>
             <field name="type" ref="matieres_premieres"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">stock</field>
             <field name="parent" ref="391"/>
         </record>
         <record model="account.account.template" id="3912">
             <field name="name">Matières (ou groupe) B</field>
             <field name="code">3912</field>
             <field name="type" ref="matieres_premieres"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">stock</field>
             <field name="parent" ref="391"/>
         </record>
         <record model="account.account.template" id="3917">
             <field name="name">Fournitures A, B, C, ...</field>
             <field name="code">3917</field>
             <field name="type" ref="matieres_premieres"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">stock</field>
             <field name="parent" ref="391"/>
         </record>
         <record model="account.account.template" id="392">
             <field name="name">Dépréciation des autres approvisionnements</field>
             <field name="code">392</field>
-            <field name="kind">view</field>
+            <field name="type" ref="matieres_premieres"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="39"/>
         </record>
         <record model="account.account.template" id="3921">
             <field name="name">Matières consommables</field>
             <field name="code">3921</field>
             <field name="type" ref="matieres_premieres"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">stock</field>
             <field name="parent" ref="392"/>
         </record>
         <record model="account.account.template" id="39211">
             <field name="name">Matière (ou groupe) C</field>
             <field name="code">39211</field>
             <field name="type" ref="matieres_premieres"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">stock</field>
             <field name="parent" ref="3921"/>
         </record>
         <record model="account.account.template" id="39212">
             <field name="name">Matière (ou groupe) D</field>
             <field name="code">39212</field>
             <field name="type" ref="matieres_premieres"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">stock</field>
             <field name="parent" ref="3921"/>
         </record>
         <record model="account.account.template" id="3922">
             <field name="name">Fournitures consommables</field>
             <field name="code">3922</field>
             <field name="type" ref="matieres_premieres"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">stock</field>
             <field name="parent" ref="392"/>
         </record>
         <record model="account.account.template" id="39221">
             <field name="name">Combustibles</field>
             <field name="code">39221</field>
             <field name="type" ref="matieres_premieres"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">stock</field>
             <field name="parent" ref="3922"/>
         </record>
         <record model="account.account.template" id="39222">
             <field name="name">Produits d'entretien</field>
             <field name="code">39222</field>
             <field name="type" ref="matieres_premieres"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">stock</field>
             <field name="parent" ref="3922"/>
         </record>
         <record model="account.account.template" id="39223">
             <field name="name">Fournitures d'atelier et d usine</field>
             <field name="code">39223</field>
             <field name="type" ref="matieres_premieres"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">stock</field>
             <field name="parent" ref="3922"/>
         </record>
         <record model="account.account.template" id="39224">
             <field name="name">Fournitures de magasin</field>
             <field name="code">39224</field>
             <field name="type" ref="matieres_premieres"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">stock</field>
             <field name="parent" ref="3922"/>
         </record>
         <record model="account.account.template" id="39225">
             <field name="name">Fournitures de bureau</field>
             <field name="code">39225</field>
             <field name="type" ref="matieres_premieres"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">stock</field>
             <field name="parent" ref="3922"/>
         </record>
         <record model="account.account.template" id="3926">
             <field name="name">Emballages</field>
             <field name="code">3926</field>
             <field name="type" ref="matieres_premieres"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">stock</field>
             <field name="parent" ref="392"/>
         </record>
         <record model="account.account.template" id="39261">
             <field name="name">Emballages perdus</field>
             <field name="code">39261</field>
             <field name="type" ref="matieres_premieres"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">stock</field>
             <field name="parent" ref="3926"/>
         </record>
         <record model="account.account.template" id="39265">
             <field name="name">Emballages récupérables non identifiables</field>
             <field name="code">39265</field>
             <field name="type" ref="matieres_premieres"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">stock</field>
             <field name="parent" ref="3926"/>
         </record>
         <record model="account.account.template" id="39267">
             <field name="name">Emballages à usage mixte</field>
             <field name="code">39267</field>
             <field name="type" ref="matieres_premieres"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">stock</field>
             <field name="parent" ref="3926"/>
         </record>
         <record model="account.account.template" id="393">
             <field name="name">Dépréciation des en-cours de production de biens</field>
             <field name="code">393</field>
-            <field name="kind">view</field>
+            <field name="type" ref="en_cours_production"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="39"/>
         </record>
         <record model="account.account.template" id="3931">
             <field name="name">Produits en cours</field>
             <field name="code">3931</field>
             <field name="type" ref="en_cours_production"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">stock</field>
             <field name="parent" ref="393"/>
         </record>
         <record model="account.account.template" id="39311">
             <field name="name">Produit en cours P 1</field>
             <field name="code">39311</field>
             <field name="type" ref="en_cours_production"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">stock</field>
             <field name="parent" ref="3931"/>
         </record>
         <record model="account.account.template" id="39312">
             <field name="name">Produit en cours P 2</field>
             <field name="code">39312</field>
             <field name="type" ref="en_cours_production"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">stock</field>
             <field name="parent" ref="3931"/>
         </record>
         <record model="account.account.template" id="3935">
             <field name="name">Travaux en cours</field>
             <field name="code">3935</field>
             <field name="type" ref="en_cours_production"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="393"/>
         </record>
         <record model="account.account.template" id="39351">
             <field name="name">Travaux en cours T 1</field>
             <field name="code">39351</field>
             <field name="type" ref="en_cours_production"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="3935"/>
         </record>
         <record model="account.account.template" id="39352">
             <field name="name">Travaux en cours T 2</field>
             <field name="code">39352</field>
             <field name="type" ref="en_cours_production"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="3935"/>
         </record>
         <record model="account.account.template" id="394">
             <field name="name">Dépréciation des en-cours de production de services</field>
             <field name="code">394</field>
-            <field name="kind">view</field>
+            <field name="type" ref="en_cours_production"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="39"/>
         </record>
         <record model="account.account.template" id="3941">
             <field name="name">Études en cours</field>
             <field name="code">3941</field>
             <field name="type" ref="en_cours_production"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="394"/>
         </record>
         <record model="account.account.template" id="39411">
             <field name="name">Études en cours E 1</field>
             <field name="code">39411</field>
             <field name="type" ref="en_cours_production"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="3941"/>
         </record>
         <record model="account.account.template" id="39412">
             <field name="name">Études en cours E 2</field>
             <field name="code">39412</field>
             <field name="type" ref="en_cours_production"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="3941"/>
         </record>
         <record model="account.account.template" id="3945">
             <field name="name">Prestations de services en cours</field>
             <field name="code">3945</field>
             <field name="type" ref="en_cours_production"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="394"/>
         </record>
         <record model="account.account.template" id="39451">
             <field name="name">Prestations de services S 1</field>
             <field name="code">39451</field>
             <field name="type" ref="en_cours_production"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="3945"/>
         </record>
         <record model="account.account.template" id="39452">
             <field name="name">Prestations de services S 2</field>
             <field name="code">39452</field>
             <field name="type" ref="en_cours_production"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="3945"/>
         </record>
         <record model="account.account.template" id="395">
             <field name="name">Dépréciation des stocks de produits</field>
             <field name="code">395</field>
-            <field name="kind">view</field>
+            <field name="type" ref="produits_intermediaires_finis"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="39"/>
         </record>
         <record model="account.account.template" id="3951">
             <field name="name">Produits intermédiaires</field>
             <field name="code">3951</field>
             <field name="type" ref="produits_intermediaires_finis"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">stock</field>
             <field name="parent" ref="395"/>
         </record>
         <record model="account.account.template" id="39511">
             <field name="name">Produits intermédiaires (ou groupe) A</field>
             <field name="code">39511</field>
             <field name="type" ref="produits_intermediaires_finis"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">stock</field>
             <field name="parent" ref="3951"/>
         </record>
         <record model="account.account.template" id="39512">
             <field name="name">Produits intermédiaires (ou groupe) B</field>
             <field name="code">39512</field>
             <field name="type" ref="produits_intermediaires_finis"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">stock</field>
             <field name="parent" ref="3951"/>
         </record>
         <record model="account.account.template" id="3955">
             <field name="name">Produits finis</field>
             <field name="code">3955</field>
             <field name="type" ref="produits_intermediaires_finis"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">stock</field>
             <field name="parent" ref="395"/>
         </record>
         <record model="account.account.template" id="39551">
             <field name="name">Produits finis (ou groupe) A</field>
             <field name="code">39551</field>
             <field name="type" ref="produits_intermediaires_finis"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">stock</field>
             <field name="parent" ref="3955"/>
         </record>
         <record model="account.account.template" id="39552">
             <field name="name">Produits finis (ou groupe) B</field>
             <field name="code">39552</field>
             <field name="type" ref="produits_intermediaires_finis"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">stock</field>
             <field name="parent" ref="3955"/>
         </record>
         <record model="account.account.template" id="397">
             <field name="name">Dépréciation des stocks de marchandises</field>
             <field name="code">397</field>
-            <field name="kind">view</field>
+            <field name="type" ref="marchandises"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="39"/>
         </record>
         <record model="account.account.template" id="3971">
             <field name="name">Marchandises (ou groupe) A</field>
             <field name="code">3971</field>
             <field name="type" ref="marchandises"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">stock</field>
             <field name="parent" ref="397"/>
         </record>
         <record model="account.account.template" id="3972">
             <field name="name">Marchandises (ou groupe) B</field>
             <field name="code">3972</field>
             <field name="type" ref="marchandises"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">stock</field>
             <field name="parent" ref="397"/>
         </record>
         <record model="account.account.template" id="4">
             <field name="name">Comptes de tiers</field>
             <field name="code">4</field>
-            <field name="kind">view</field>
             <field name="parent" ref="root"/>
         </record>
         <record model="account.account.template" id="40">
             <field name="name">Fournisseurs et comptes rattachés</field>
             <field name="code">40</field>
-            <field name="kind">view</field>
             <field name="parent" ref="4"/>
         </record>
         <record model="account.account.template" id="400">
             <field name="name">Fournisseurs et comptes rattachés</field>
             <field name="code">400</field>
-            <field name="kind">view</field>
+            <field name="type" ref="dettes_fournisseurs_comptes_rattaches"/>
+            <field name="closed" eval="True"/>
+            <field name="party_required" eval="True"/>
+            <field name="reconcile" eval="True"/>
             <field name="parent" ref="40"/>
             <!-- Migration from 5.0 -->
             <field name="party_required" eval="False"/>
@@ -5273,8 +4679,6 @@
             <field name="name">Fournisseurs</field>
             <field name="code">401</field>
             <field name="type" ref="dettes_fournisseurs_comptes_rattaches"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">payable</field>
             <field name="party_required" eval="True"/>
             <field name="reconcile" eval="True"/>
             <field name="parent" ref="400"/>
@@ -5283,8 +4687,6 @@
             <field name="name">Fournisseurs - Achats de biens et prestations de services</field>
             <field name="code">4011</field>
             <field name="type" ref="dettes_fournisseurs_comptes_rattaches"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">payable</field>
             <field name="party_required" eval="True"/>
             <field name="reconcile" eval="True"/>
             <field name="parent" ref="401"/>
@@ -5293,8 +4695,6 @@
             <field name="name">Fournisseurs - Retenues de garantie</field>
             <field name="code">4017</field>
             <field name="type" ref="dettes_fournisseurs_comptes_rattaches"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">payable</field>
             <field name="party_required" eval="True"/>
             <field name="reconcile" eval="True"/>
             <field name="parent" ref="401"/>
@@ -5303,23 +4703,23 @@
             <field name="name">Fournisseurs - Effets à payer</field>
             <field name="code">403</field>
             <field name="type" ref="dettes_fournisseurs_comptes_rattaches"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">payable</field>
             <field name="party_required" eval="True"/>
+            <field name="reconcile" eval="True"/>
             <field name="parent" ref="400"/>
         </record>
         <record model="account.account.template" id="404">
             <field name="name">Fournisseurs d'immobilisations</field>
             <field name="code">404</field>
-            <field name="kind">view</field>
+            <field name="type" ref="dettes_immobilisations_comptes_rattaches"/>
+            <field name="closed" eval="True"/>
+            <field name="party_required" eval="True"/>
+            <field name="reconcile" eval="True"/>
             <field name="parent" ref="400"/>
         </record>
         <record model="account.account.template" id="4041">
             <field name="name">Fournisseurs - Achats d'immobilisations</field>
             <field name="code">4041</field>
             <field name="type" ref="dettes_immobilisations_comptes_rattaches"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">payable</field>
             <field name="party_required" eval="True"/>
             <field name="reconcile" eval="True"/>
             <field name="parent" ref="404"/>
@@ -5328,8 +4728,6 @@
             <field name="name">Fournisseurs d'immobilisations - Retenues de garantie</field>
             <field name="code">4047</field>
             <field name="type" ref="dettes_immobilisations_comptes_rattaches"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">payable</field>
             <field name="party_required" eval="True"/>
             <field name="reconcile" eval="True"/>
             <field name="parent" ref="404"/>
@@ -5338,8 +4736,6 @@
             <field name="name">Fournisseurs d'immobilisations - Effets à payer</field>
             <field name="code">405</field>
             <field name="type" ref="dettes_immobilisations_comptes_rattaches"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">payable</field>
             <field name="party_required" eval="True"/>
             <field name="reconcile" eval="True"/>
             <field name="parent" ref="400"/>
@@ -5347,15 +4743,12 @@
         <record model="account.account.template" id="408">
             <field name="name">Fournisseurs - Factures non parvenues</field>
             <field name="code">408</field>
-            <field name="kind">view</field>
             <field name="parent" ref="400"/>
         </record>
         <record model="account.account.template" id="4081">
             <field name="name">Fournisseurs</field>
             <field name="code">4081</field>
             <field name="type" ref="dettes_fournisseurs_comptes_rattaches"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">payable</field>
             <field name="party_required" eval="True"/>
             <field name="reconcile" eval="True"/>
             <field name="parent" ref="408"/>
@@ -5364,8 +4757,6 @@
             <field name="name">Fournisseurs d'immobilisations</field>
             <field name="code">4084</field>
             <field name="type" ref="dettes_immobilisations_comptes_rattaches"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">payable</field>
             <field name="party_required" eval="True"/>
             <field name="reconcile" eval="True"/>
             <field name="parent" ref="408"/>
@@ -5373,9 +4764,7 @@
         <record model="account.account.template" id="4088">
             <field name="name">Fournisseurs - Intérêts courus</field>
             <field name="code">4088</field>
-            <field name="type" ref="dettes_fournisseurs_comptes_rattaches"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">payable</field>
+            <field name="type" ref="dettes_immobilisations_comptes_rattaches"/>
             <field name="party_required" eval="True"/>
             <field name="reconcile" eval="True"/>
             <field name="parent" ref="408"/>
@@ -5383,15 +4772,12 @@
         <record model="account.account.template" id="409">
             <field name="name">Fournisseurs débiteurs</field>
             <field name="code">409</field>
-            <field name="kind">view</field>
             <field name="parent" ref="40"/>
         </record>
         <record model="account.account.template" id="4091">
             <field name="name">Fournisseurs - Avances et acomptes versés sur commandes</field>
             <field name="code">4091</field>
             <field name="type" ref="avances_acomptes"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="party_required" eval="True"/>
             <field name="reconcile" eval="True"/>
             <field name="parent" ref="409"/>
@@ -5400,8 +4786,6 @@
             <field name="name">Fournisseurs - Créances pour emballages et matériel à rendre</field>
             <field name="code">4096</field>
             <field name="type" ref="creances_autres"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="party_required" eval="True"/>
             <field name="reconcile" eval="True"/>
             <field name="parent" ref="409"/>
@@ -5409,15 +4793,14 @@
         <record model="account.account.template" id="4097">
             <field name="name">Fournisseurs - Autres avoirs</field>
             <field name="code">4097</field>
-            <field name="kind">view</field>
+            <field name="type" ref="creances_autres"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="409"/>
         </record>
         <record model="account.account.template" id="40971">
             <field name="name">Fournisseurs d'exploitation</field>
             <field name="code">40971</field>
             <field name="type" ref="creances_autres"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="party_required" eval="True"/>
             <field name="reconcile" eval="True"/>
             <field name="parent" ref="4097"/>
@@ -5426,8 +4809,6 @@
             <field name="name">Fournisseurs d'immobilisations</field>
             <field name="code">40974</field>
             <field name="type" ref="creances_autres"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="party_required" eval="True"/>
             <field name="reconcile" eval="True"/>
             <field name="parent" ref="4097"/>
@@ -5436,8 +4817,6 @@
             <field name="name">Rabais, remises, ristournes à obtenir et autres avoirs non encore reçus</field>
             <field name="code">4098</field>
             <field name="type" ref="creances_autres"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="party_required" eval="True"/>
             <field name="reconcile" eval="True"/>
             <field name="parent" ref="409"/>
@@ -5445,13 +4824,15 @@
         <record model="account.account.template" id="41">
             <field name="name">Clients et comptes rattachés</field>
             <field name="code">41</field>
-            <field name="kind">view</field>
             <field name="parent" ref="4"/>
         </record>
         <record model="account.account.template" id="410">
             <field name="name">Clients et comptes rattachés</field>
             <field name="code">410</field>
-            <field name="kind">view</field>
+            <field name="type" ref="creances_clients"/>
+            <field name="closed" eval="True"/>
+            <field name="party_required" eval="True"/>
+            <field name="reconcile" eval="True"/>
             <field name="parent" ref="41"/>
             <!-- Migration from 5.0 -->
             <field name="party_required" eval="False"/>
@@ -5460,15 +4841,16 @@
         <record model="account.account.template" id="411">
             <field name="name">Clients</field>
             <field name="code">411</field>
-            <field name="kind">view</field>
+            <field name="type" ref="creances_clients"/>
+            <field name="closed" eval="True"/>
+            <field name="party_required" eval="True"/>
+            <field name="reconcile" eval="True"/>
             <field name="parent" ref="410"/>
         </record>
         <record model="account.account.template" id="fr_pcg_recv">
             <field name="name">Clients - Ventes de biens ou de prestations de services</field>
             <field name="code">4111</field>
             <field name="type" ref="creances_clients"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">receivable</field>
             <field name="party_required" eval="True"/>
             <field name="reconcile" eval="True"/>
             <field name="parent" ref="411"/>
@@ -5477,8 +4859,6 @@
             <field name="name">Clients - Retenues de garantie</field>
             <field name="code">4117</field>
             <field name="type" ref="creances_clients"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">receivable</field>
             <field name="party_required" eval="True"/>
             <field name="reconcile" eval="True"/>
             <field name="parent" ref="411"/>
@@ -5487,8 +4867,6 @@
             <field name="name">Clients - Effets à recevoir</field>
             <field name="code">413</field>
             <field name="type" ref="creances_clients"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">receivable</field>
             <field name="party_required" eval="True"/>
             <field name="reconcile" eval="True"/>
             <field name="parent" ref="410"/>
@@ -5497,23 +4875,23 @@
             <field name="name">Clients douteux ou litigieux</field>
             <field name="code">416</field>
             <field name="type" ref="creances_clients"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">receivable</field>
             <field name="party_required" eval="True"/>
+            <field name="reconcile" eval="True"/>
             <field name="parent" ref="410"/>
         </record>
         <record model="account.account.template" id="418">
             <field name="name">Clients - Produits non encore facturés</field>
             <field name="code">418</field>
-            <field name="kind">view</field>
+            <field name="type" ref="creances_clients"/>
+            <field name="closed" eval="True"/>
+            <field name="party_required" eval="True"/>
+            <field name="reconcile" eval="True"/>
             <field name="parent" ref="410"/>
         </record>
         <record model="account.account.template" id="4181">
             <field name="name">Clients - Factures à établir</field>
             <field name="code">4181</field>
             <field name="type" ref="creances_clients"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">receivable</field>
             <field name="party_required" eval="True"/>
             <field name="reconcile" eval="True"/>
             <field name="parent" ref="418"/>
@@ -5522,8 +4900,6 @@
             <field name="name">Clients - Intérêts courus</field>
             <field name="code">4188</field>
             <field name="type" ref="creances_clients"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">receivable</field>
             <field name="party_required" eval="True"/>
             <field name="reconcile" eval="True"/>
             <field name="parent" ref="418"/>
@@ -5531,24 +4907,19 @@
         <record model="account.account.template" id="419">
             <field name="name">Clients créditeurs</field>
             <field name="code">419</field>
-            <field name="kind">view</field>
             <field name="parent" ref="41"/>
         </record>
         <record model="account.account.template" id="4191">
             <field name="name">Clients - Avances et acomptes reçus sur commandes</field>
             <field name="code">4191</field>
             <field name="type" ref="avances_acomptes_recus_commandes_en_cours"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
-            <field name="reconcile" eval="True"/>
             <field name="parent" ref="419"/>
         </record>
         <record model="account.account.template" id="4196">
             <field name="name">Clients - Dettes pour emballages et matériels consignés</field>
             <field name="code">4196</field>
             <field name="type" ref="dettes_diverses_autres"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
+            <field name="party_required" eval="True"/>
             <field name="reconcile" eval="True"/>
             <field name="parent" ref="419"/>
         </record>
@@ -5556,8 +4927,7 @@
             <field name="name">Clients - Autres avoirs</field>
             <field name="code">4197</field>
             <field name="type" ref="dettes_diverses_autres"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
+            <field name="party_required" eval="True"/>
             <field name="reconcile" eval="True"/>
             <field name="parent" ref="419"/>
         </record>
@@ -5565,4464 +4935,3655 @@
             <field name="name">Rabais, remises, ristournes à accorder et autres avoirs à établir</field>
             <field name="code">4198</field>
             <field name="type" ref="dettes_diverses_autres"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
+            <field name="party_required" eval="True"/>
             <field name="reconcile" eval="True"/>
             <field name="parent" ref="419"/>
         </record>
         <record model="account.account.template" id="42">
             <field name="name">Personnel et comptes rattachés</field>
             <field name="code">42</field>
-            <field name="kind">view</field>
             <field name="parent" ref="4"/>
         </record>
         <record model="account.account.template" id="421">
             <field name="name">Personnel - Rémunérations dues</field>
             <field name="code">421</field>
             <field name="type" ref="dettes_fiscales_sociales"/>
-            <field name="kind">view</field>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="42"/>
         </record>
         <record model="account.account.template" id="422">
             <field name="name">Comités d'entreprise, d'établissement, ...</field>
             <field name="code">422</field>
             <field name="type" ref="dettes_fiscales_sociales"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="42"/>
         </record>
         <record model="account.account.template" id="424">
             <field name="name">Participation des salariés aux résultats</field>
             <field name="code">424</field>
-            <field name="kind">view</field>
+            <field name="type" ref="dettes_fiscales_sociales"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="42"/>
         </record>
         <record model="account.account.template" id="4246">
             <field name="name">Réserve spéciale</field>
             <field name="code">4246</field>
             <field name="type" ref="dettes_fiscales_sociales"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="424"/>
         </record>
         <record model="account.account.template" id="4248">
             <field name="name">Comptes courants</field>
             <field name="code">4248</field>
             <field name="type" ref="dettes_fiscales_sociales"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="424"/>
         </record>
         <record model="account.account.template" id="425">
             <field name="name">Personnel - Avances et acomptes</field>
             <field name="code">425</field>
             <field name="type" ref="creances_autres"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">receivable</field>
-            <field name="party_required" eval="True"/>
             <field name="parent" ref="42"/>
         </record>
         <record model="account.account.template" id="426">
             <field name="name">Personnel - Dépôts</field>
             <field name="code">426</field>
             <field name="type" ref="emprunts_dettes_financieres_diverses"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="42"/>
         </record>
         <record model="account.account.template" id="427">
             <field name="name">Personnel - Oppositions</field>
             <field name="code">427</field>
             <field name="type" ref="dettes_fiscales_sociales"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="42"/>
         </record>
         <record model="account.account.template" id="428">
             <field name="name">Personnel - Charges à payer et produits à recevoir</field>
             <field name="code">428</field>
-            <field name="kind">view</field>
             <field name="parent" ref="42"/>
         </record>
         <record model="account.account.template" id="4282">
             <field name="name">Dettes provisionnées pour congés à payer</field>
             <field name="code">4282</field>
             <field name="type" ref="dettes_fiscales_sociales"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="428"/>
         </record>
         <record model="account.account.template" id="4284">
             <field name="name">Dettes provisionnées pour participation des salariés aux résultats</field>
             <field name="code">4284</field>
             <field name="type" ref="dettes_fiscales_sociales"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="428"/>
         </record>
         <record model="account.account.template" id="4286">
             <field name="name">Autres charges à payer</field>
             <field name="code">4286</field>
             <field name="type" ref="dettes_fiscales_sociales"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="428"/>
         </record>
         <record model="account.account.template" id="4287">
             <field name="name">Produits à recevoir</field>
             <field name="code">4287</field>
             <field name="type" ref="creances_autres"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">receivable</field>
-            <field name="party_required" eval="True"/>
             <field name="parent" ref="428"/>
         </record>
         <record model="account.account.template" id="43">
             <field name="name">Sécurité Sociale et autres organismes sociaux</field>
             <field name="code">43</field>
-            <field name="kind">view</field>
             <field name="parent" ref="4"/>
         </record>
         <record model="account.account.template" id="431">
             <field name="name">Sécurité Sociale</field>
             <field name="code">431</field>
             <field name="type" ref="dettes_fiscales_sociales"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="43"/>
         </record>
         <record model="account.account.template" id="437">
             <field name="name">Autres organismes sociaux</field>
             <field name="code">437</field>
             <field name="type" ref="dettes_fiscales_sociales"/>
-            <field name="kind">view</field>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="43"/>
         </record>
         <record model="account.account.template" id="438">
             <field name="name">Organismes sociaux - Charges à payer et produits à recevoir</field>
             <field name="code">438</field>
-            <field name="kind">view</field>
             <field name="parent" ref="43"/>
         </record>
         <record model="account.account.template" id="4382">
             <field name="name">Charges sociales sur congés à payer</field>
             <field name="code">4382</field>
             <field name="type" ref="dettes_fiscales_sociales"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="438"/>
         </record>
         <record model="account.account.template" id="4386">
             <field name="name">Autres charges à payer</field>
             <field name="code">4386</field>
             <field name="type" ref="dettes_fiscales_sociales"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="438"/>
         </record>
         <record model="account.account.template" id="4387">
             <field name="name">Produits à recevoir</field>
             <field name="code">4387</field>
             <field name="type" ref="creances_autres"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">receivable</field>
-            <field name="party_required" eval="True"/>
             <field name="parent" ref="438"/>
         </record>
         <record model="account.account.template" id="44">
             <field name="name">Etat et autres collectivités publiques</field>
             <field name="code">44</field>
-            <field name="kind">view</field>
             <field name="parent" ref="4"/>
         </record>
         <record model="account.account.template" id="441">
             <field name="name">État - Subventions à recevoir</field>
             <field name="code">441</field>
-            <field name="kind">view</field>
             <field name="parent" ref="44"/>
         </record>
         <record model="account.account.template" id="4411">
             <field name="name">Subventions d'investissement</field>
             <field name="code">4411</field>
             <field name="type" ref="creances_autres"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">receivable</field>
-            <field name="party_required" eval="True"/>
             <field name="parent" ref="441"/>
         </record>
         <record model="account.account.template" id="4417">
             <field name="name">Subventions d'exploitation</field>
             <field name="code">4417</field>
             <field name="type" ref="creances_autres"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">receivable</field>
-            <field name="party_required" eval="True"/>
             <field name="parent" ref="441"/>
         </record>
         <record model="account.account.template" id="4418">
             <field name="name">Subventions d'équilibre</field>
             <field name="code">4418</field>
             <field name="type" ref="creances_autres"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">receivable</field>
-            <field name="party_required" eval="True"/>
             <field name="parent" ref="441"/>
         </record>
         <record model="account.account.template" id="4419">
             <field name="name">Avances sur subventions</field>
             <field name="code">4419</field>
             <field name="type" ref="creances_autres"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">receivable</field>
-            <field name="party_required" eval="True"/>
             <field name="parent" ref="441"/>
         </record>
         <record model="account.account.template" id="442">
             <field name="name">État - Impôts et taxes recouvrables sur des tiers</field>
             <field name="code">442</field>
-            <field name="kind">view</field>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="44"/>
         </record>
         <record model="account.account.template" id="4421">
             <field name="name">Prélèvements à la source (Impôt sur le revenu)</field>
             <field name="code">4421</field>
             <field name="type" ref="dettes_fiscales_sociales"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="442"/>
         </record>
         <record model="account.account.template" id="4422">
             <field name="name">Prélèvements forfaitaires non libératoires</field>
             <field name="code">4422</field>
             <field name="type" ref="dettes_fiscales_sociales"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="442"/>
         </record>
         <record model="account.account.template" id="4423">
             <field name="name">Retenues et prélèvements sur les distributions</field>
             <field name="code">4423</field>
             <field name="type" ref="dettes_fiscales_sociales"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="442"/>
         </record>
         <record model="account.account.template" id="4424">
             <field name="name">Obligataires</field>
             <field name="code">4424</field>
             <field name="type" ref="dettes_fiscales_sociales"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="442"/>
         </record>
         <record model="account.account.template" id="4425">
             <field name="name">Associés</field>
             <field name="code">4425</field>
             <field name="type" ref="dettes_fiscales_sociales"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="442"/>
         </record>
         <record model="account.account.template" id="443">
             <field name="name">Opérations particulières avec l'État, les collectivités publiques, les organismes internationaux</field>
             <field name="code">443</field>
-            <field name="kind">view</field>
+            <!-- TODO if credit dettes_fiscales_sociales -->
+            <field name="type" ref="creances_autres"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="44"/>
         </record>
         <record model="account.account.template" id="4431">
             <field name="name">Créances sur l'État résultant de la suppression de la règle du décalage d'un mois en matière de T.V.A.</field>
             <field name="code">4431</field>
+            <!-- TODO if credit dettes_fiscales_sociales -->
             <field name="type" ref="creances_autres"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">receivable</field>
-            <field name="party_required" eval="True"/>
             <field name="parent" ref="443"/>
         </record>
         <record model="account.account.template" id="4438">
             <field name="name">Intérêts courus sur créances figurant au compte 4431</field>
             <field name="code">4438</field>
+            <!-- TODO if credit dettes_fiscales_sociales -->
             <field name="type" ref="creances_autres"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="443"/>
         </record>
         <record model="account.account.template" id="444">
             <field name="name">État - Impôts sur les bénéfices</field>
             <field name="code">444</field>
+            <!-- TODO if debit creances_autres -->
             <field name="type" ref="dettes_fiscales_sociales"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="44"/>
         </record>
         <record model="account.account.template" id="445">
             <field name="name">État - Taxes sur le chiffre d'affaires</field>
             <field name="code">445</field>
-            <field name="kind">view</field>
             <field name="parent" ref="44"/>
         </record>
         <record model="account.account.template" id="4452">
             <field name="name">T.V.A. due intracommunautaire</field>
             <field name="code">4452</field>
             <field name="type" ref="creances_autres"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="445"/>
         </record>
         <record model="account.account.template" id="4455">
             <field name="name">Taxes sur le chiffre d'affaires à décaisser</field>
             <field name="code">4455</field>
-            <field name="kind">view</field>
+            <field name="type" ref="dettes_fiscales_sociales"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="445"/>
         </record>
         <record model="account.account.template" id="44551">
             <field name="name">T.V.A. à décaisser</field>
             <field name="code">44551</field>
             <field name="type" ref="dettes_fiscales_sociales"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="4455"/>
         </record>
         <record model="account.account.template" id="44558">
             <field name="name">Taxes assimilées à la T.V.A.</field>
             <field name="code">44558</field>
             <field name="type" ref="dettes_fiscales_sociales"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="4455"/>
         </record>
         <record model="account.account.template" id="4456">
             <field name="name">Taxes sur le chiffre d'affaires déductibles</field>
             <field name="code">4456</field>
-            <field name="kind">view</field>
+            <field name="type" ref="creances_autres"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="445"/>
         </record>
         <record model="account.account.template" id="44562">
             <field name="name">T.V.A. sur immobilisations</field>
             <field name="code">44562</field>
             <field name="type" ref="creances_autres"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="4456"/>
         </record>
         <record model="account.account.template" id="44563">
             <field name="name">T.V.A. transférée par d'autres entreprises</field>
             <field name="code">44563</field>
             <field name="type" ref="creances_autres"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="4456"/>
         </record>
         <record model="account.account.template" id="44566">
             <field name="name">T.V.A. sur autres biens et services</field>
             <field name="code">44566</field>
             <field name="type" ref="creances_autres"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="4456"/>
         </record>
         <record model="account.account.template" id="44567">
             <field name="name">Crédit de T.V.A. à reporter</field>
             <field name="code">44567</field>
             <field name="type" ref="creances_autres"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="4456"/>
         </record>
         <record model="account.account.template" id="44568">
             <field name="name">Taxes assimilées à la T.V.A.</field>
             <field name="code">44568</field>
             <field name="type" ref="creances_autres"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="4456"/>
         </record>
         <record model="account.account.template" id="4457">
             <field name="name">Taxes sur le chiffre d'affaires collectées par l'entreprise</field>
             <field name="code">4457</field>
-            <field name="kind">view</field>
+            <field name="type" ref="dettes_fiscales_sociales"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="445"/>
         </record>
         <record model="account.account.template" id="44571">
             <field name="name">T.V.A. collectée</field>
             <field name="code">44571</field>
             <field name="type" ref="dettes_fiscales_sociales"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="4457"/>
         </record>
         <record model="account.account.template" id="44578">
             <field name="name">Taxes assimilées à la T.V.A.</field>
             <field name="code">44578</field>
             <field name="type" ref="dettes_fiscales_sociales"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="4457"/>
         </record>
         <record model="account.account.template" id="4458">
             <field name="name">Taxes sur le chiffre d'affaires à régulariser ou en attente</field>
             <field name="code">4458</field>
-            <field name="kind">view</field>
             <field name="parent" ref="445"/>
         </record>
         <record model="account.account.template" id="44581">
             <field name="name">Acomptes - Régime simplifié d'imposition</field>
             <field name="code">44581</field>
             <field name="type" ref="creances_autres"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="4458"/>
         </record>
         <record model="account.account.template" id="44582">
             <field name="name">Acomptes - Régime du forfait</field>
             <field name="code">44582</field>
             <field name="type" ref="creances_autres"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="4458"/>
         </record>
         <record model="account.account.template" id="44583">
             <field name="name">Remboursement de taxes sur le chiffre d'affaires demandé</field>
             <field name="code">44583</field>
             <field name="type" ref="creances_autres"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="4458"/>
         </record>
         <record model="account.account.template" id="44584">
             <field name="name">T.V.A. récupérée d'avance</field>
             <field name="code">44584</field>
             <field name="type" ref="dettes_fiscales_sociales"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="4458"/>
         </record>
         <record model="account.account.template" id="44586">
             <field name="name">Taxes sur le chiffre d'affaires sur factures non parvenues</field>
             <field name="code">44586</field>
             <field name="type" ref="creances_autres"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="4458"/>
         </record>
         <record model="account.account.template" id="44587">
             <field name="name">Taxes sur le chiffre d'affaires sur factures à établir</field>
             <field name="code">44587</field>
             <field name="type" ref="dettes_fiscales_sociales"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="4458"/>
         </record>
         <record model="account.account.template" id="446">
             <field name="name">Obligations cautionnées</field>
             <field name="code">446</field>
             <field name="type" ref="dettes_fiscales_sociales"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="44"/>
         </record>
         <record model="account.account.template" id="447">
             <field name="name">Autres impôts, taxes et versements assimilés</field>
             <field name="code">447</field>
             <field name="type" ref="dettes_fiscales_sociales"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="44"/>
         </record>
         <record model="account.account.template" id="448">
             <field name="name">État - Charges à payer et produits à recevoir</field>
             <field name="code">448</field>
-            <field name="kind">view</field>
             <field name="parent" ref="44"/>
         </record>
         <record model="account.account.template" id="4482">
             <field name="name">Charges fiscales sur congés à payer</field>
             <field name="code">4482</field>
-            <field name="type" ref="creances_autres"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
+            <field name="type" ref="dettes_fiscales_sociales"/>
             <field name="parent" ref="448"/>
         </record>
         <record model="account.account.template" id="4486">
             <field name="name">Charges à payer</field>
             <field name="code">4486</field>
-            <field name="type" ref="creances_autres"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
+            <field name="type" ref="dettes_fiscales_sociales"/>
             <field name="parent" ref="448"/>
         </record>
         <record model="account.account.template" id="4487">
             <field name="name">Produits à recevoir</field>
             <field name="code">4487</field>
             <field name="type" ref="creances_autres"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="448"/>
         </record>
         <record model="account.account.template" id="449">
             <field name="name">Quotas d'émission à restituer à l'État</field>
             <field name="code">449</field>
             <field name="type" ref="dettes_fiscales_sociales"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="44"/>
         </record>
         <record model="account.account.template" id="45">
             <field name="name">Groupe et associés</field>
             <field name="code">45</field>
-            <field name="kind">view</field>
             <field name="parent" ref="4"/>
         </record>
         <record model="account.account.template" id="451">
             <field name="name">Groupe</field>
             <field name="code">451</field>
+            <!-- TODO if credit emprunts_dettes_financieres_diverses -->
             <field name="type" ref="creances_autres"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">receivable</field>
-            <field name="party_required" eval="True"/>
             <field name="parent" ref="45"/>
         </record>
         <record model="account.account.template" id="455">
             <field name="name">Associés - Comptes courants</field>
             <field name="code">455</field>
-            <field name="kind">view</field>
+            <!-- TODO if credit emprunts_dettes_financieres_diverses -->
+            <field name="type" ref="creances_autres"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="45"/>
         </record>
         <record model="account.account.template" id="4551">
             <field name="name">Principal</field>
             <field name="code">4551</field>
-            <field name="type" ref="emprunts_dettes_financieres_diverses"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">payable</field>
-            <field name="party_required" eval="True"/>
+            <!-- TODO if credit emprunts_dettes_financieres_diverses -->
+            <field name="type" ref="creances_autres"/>
             <field name="parent" ref="455"/>
         </record>
         <record model="account.account.template" id="4558">
             <field name="name">Intérêts courus</field>
             <field name="code">4558</field>
-            <field name="type" ref="emprunts_dettes_financieres_diverses"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">payable</field>
-            <field name="party_required" eval="True"/>
+            <!-- TODO if credit emprunts_dettes_financieres_diverses -->
+            <field name="type" ref="creances_autres"/>
             <field name="parent" ref="455"/>
         </record>
         <record model="account.account.template" id="456">
             <field name="name">Associés - Opérations sur le capital</field>
             <field name="code">456</field>
-            <field name="kind">view</field>
+            <!-- TODO if credit emprunts_dettes_financieres_diverses -->
+            <field name="type" ref="creances_autres"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="45"/>
         </record>
         <record model="account.account.template" id="4561">
             <field name="name">Associés - Comptes d'apport en société</field>
             <field name="code">4561</field>
-            <field name="kind">view</field>
+            <!-- TODO if credit emprunts_dettes_financieres_diverses -->
+            <field name="type" ref="creances_autres"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="456"/>
         </record>
         <record model="account.account.template" id="45611">
             <field name="name">Apports en nature</field>
             <field name="code">45611</field>
+            <!-- TODO if credit emprunts_dettes_financieres_diverses -->
             <field name="type" ref="creances_autres"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">receivable</field>
-            <field name="party_required" eval="True"/>
             <field name="parent" ref="4561"/>
         </record>
         <record model="account.account.template" id="45615">
             <field name="name">Apports en numéraire</field>
             <field name="code">45615</field>
+            <!-- TODO if credit emprunts_dettes_financieres_diverses -->
             <field name="type" ref="creances_autres"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">receivable</field>
-            <field name="party_required" eval="True"/>
             <field name="parent" ref="4561"/>
         </record>
         <record model="account.account.template" id="4562">
             <field name="name">Apporteurs - Capital appelé, non versé</field>
             <field name="code">4562</field>
-            <field name="kind">view</field>
+            <field name="type" ref="capital_souscrit_appele"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="456"/>
         </record>
         <record model="account.account.template" id="45621">
             <field name="name">Actionnaires - Capital souscrit et appelé, non versé</field>
             <field name="code">45621</field>
             <field name="type" ref="capital_souscrit_appele"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">receivable</field>
-            <field name="party_required" eval="True"/>
             <field name="parent" ref="4562"/>
         </record>
         <record model="account.account.template" id="45625">
             <field name="name">Associés - Capital appelé, non versé</field>
             <field name="code">45625</field>
             <field name="type" ref="capital_souscrit_appele"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">receivable</field>
-            <field name="party_required" eval="True"/>
             <field name="parent" ref="4562"/>
         </record>
         <record model="account.account.template" id="4563">
             <field name="name">Associés - Versements reçus sur augmentation de capital</field>
             <field name="code">4563</field>
+            <!-- TODO if credit emprunts_dettes_financieres_diverses -->
             <field name="type" ref="creances_autres"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">receivable</field>
-            <field name="party_required" eval="True"/>
             <field name="parent" ref="456"/>
         </record>
         <record model="account.account.template" id="4564">
             <field name="name">Associés - Versements anticipés</field>
             <field name="code">4564</field>
+            <!-- TODO if credit emprunts_dettes_financieres_diverses -->
             <field name="type" ref="creances_autres"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">receivable</field>
-            <field name="party_required" eval="True"/>
             <field name="parent" ref="456"/>
         </record>
         <record model="account.account.template" id="4566">
             <field name="name">Actionnaires défaillants</field>
             <field name="code">4566</field>
+            <!-- TODO if credit emprunts_dettes_financieres_diverses -->
             <field name="type" ref="creances_autres"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">receivable</field>
-            <field name="party_required" eval="True"/>
             <field name="parent" ref="456"/>
         </record>
         <record model="account.account.template" id="4567">
             <field name="name">Associés - Capital à rembourser</field>
             <field name="code">4567</field>
+            <!-- TODO if credit emprunts_dettes_financieres_diverses -->
             <field name="type" ref="creances_autres"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">receivable</field>
-            <field name="party_required" eval="True"/>
             <field name="parent" ref="456"/>
         </record>
         <record model="account.account.template" id="457">
             <field name="name">Associés - Dividendes à payer</field>
             <field name="code">457</field>
             <field name="type" ref="dettes_fiscales_sociales"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="45"/>
         </record>
         <record model="account.account.template" id="458">
             <field name="name">Associés - Opérations faites en commun et en G.I.E.</field>
             <field name="code">458</field>
-            <field name="kind">view</field>
+            <!-- TODO if credit emprunts_dettes_financieres_diverses -->
+            <field name="type" ref="creances_autres"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="45"/>
         </record>
         <record model="account.account.template" id="4581">
             <field name="name">Opérations courantes</field>
             <field name="code">4581</field>
+            <!-- TODO if credit emprunts_dettes_financieres_diverses -->
             <field name="type" ref="creances_autres"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">receivable</field>
-            <field name="party_required" eval="True"/>
             <field name="parent" ref="458"/>
         </record>
         <record model="account.account.template" id="4588">
             <field name="name">Intérêts courus</field>
             <field name="code">4588</field>
+            <!-- TODO if credit emprunts_dettes_financieres_diverses -->
             <field name="type" ref="creances_autres"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">receivable</field>
-            <field name="party_required" eval="True"/>
             <field name="parent" ref="458"/>
         </record>
         <record model="account.account.template" id="46">
             <field name="name">Débiteurs divers et créditeurs divers</field>
             <field name="code">46</field>
-            <field name="kind">view</field>
             <field name="parent" ref="4"/>
         </record>
         <record model="account.account.template" id="462">
             <field name="name">Créances sur cessions d'immobilisations</field>
             <field name="code">462</field>
             <field name="type" ref="creances_autres"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">receivable</field>
-            <field name="party_required" eval="True"/>
             <field name="parent" ref="46"/>
         </record>
         <record model="account.account.template" id="464">
             <field name="name">Dettes sur acquisitions de valeurs mobilières de placement</field>
             <field name="code">464</field>
             <field name="type" ref="dettes_diverses_autres"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="46"/>
         </record>
         <record model="account.account.template" id="465">
             <field name="name">Créances sur cessions de valeurs mobilières de placement</field>
             <field name="code">465</field>
             <field name="type" ref="creances_autres"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">receivable</field>
-            <field name="party_required" eval="True"/>
             <field name="parent" ref="46"/>
         </record>
         <record model="account.account.template" id="467">
             <field name="name">Autres comptes débiteurs ou créditeurs</field>
             <field name="code">467</field>
-            <field name="kind">view</field>
+            <!-- TODO if credit emprunts_dettes_financieres_diverses -->
+            <field name="type" ref="creances_autres"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="46"/>
         </record>
         <record model="account.account.template" id="468">
             <field name="name">Divers - Charges à payer et produits à recevoir</field>
             <field name="code">468</field>
-            <field name="kind">view</field>
             <field name="parent" ref="46"/>
         </record>
         <record model="account.account.template" id="4686">
             <field name="name">Charges à payer</field>
             <field name="code">4686</field>
             <field name="type" ref="dettes_diverses_autres"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="468"/>
         </record>
         <record model="account.account.template" id="4687">
             <field name="name">Produits à recevoir</field>
             <field name="code">4687</field>
             <field name="type" ref="creances_autres"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">receivable</field>
-            <field name="party_required" eval="True"/>
             <field name="parent" ref="468"/>
         </record>
         <record model="account.account.template" id="47">
             <field name="name">Comptes transitoires ou d'attente</field>
             <field name="code">47</field>
-            <field name="kind">view</field>
             <field name="parent" ref="4"/>
         </record>
         <record model="account.account.template" id="471">
             <field name="name">Comptes d'attente 1</field>
             <field name="code">471</field>
-            <field name="type" ref="hors_bilan"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">receivable</field>
-            <field name="party_required" eval="True"/>
+            <field name="type" ref="hors_bilan_attente"/>
             <field name="parent" ref="47"/>
         </record>
         <record model="account.account.template" id="472">
             <field name="name">Comptes d'attente 2</field>
             <field name="code">472</field>
-            <field name="type" ref="hors_bilan"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">receivable</field>
-            <field name="party_required" eval="True"/>
+            <field name="type" ref="hors_bilan_attente"/>
             <field name="parent" ref="47"/>
         </record>
         <record model="account.account.template" id="473">
             <field name="name">Comptes d'attente 3</field>
             <field name="code">473</field>
-            <field name="type" ref="hors_bilan"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">receivable</field>
-            <field name="party_required" eval="True"/>
+            <field name="type" ref="hors_bilan_attente"/>
             <field name="parent" ref="47"/>
         </record>
         <record model="account.account.template" id="474">
             <field name="name">Comptes d'attente 4</field>
             <field name="code">474</field>
-            <field name="type" ref="hors_bilan"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">receivable</field>
-            <field name="party_required" eval="True"/>
+            <field name="type" ref="hors_bilan_attente"/>
             <field name="parent" ref="47"/>
         </record>
         <record model="account.account.template" id="475">
             <field name="name">Comptes d'attente 5</field>
             <field name="code">475</field>
-            <field name="type" ref="hors_bilan"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">receivable</field>
-            <field name="party_required" eval="True"/>
+            <field name="type" ref="hors_bilan_attente"/>
             <field name="parent" ref="47"/>
         </record>
         <record model="account.account.template" id="476">
             <field name="name">Différences de conversion - ACTIF</field>
             <field name="code">476</field>
-            <field name="kind">view</field>
+            <field name="type" ref="ecarts_conversion_actif"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="47"/>
         </record>
         <record model="account.account.template" id="4761">
             <field name="name">Diminution des créances</field>
             <field name="code">4761</field>
             <field name="type" ref="ecarts_conversion_actif"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">receivable</field>
-            <field name="party_required" eval="True"/>
             <field name="parent" ref="476"/>
         </record>
         <record model="account.account.template" id="4762">
             <field name="name">Augmentation des dettes</field>
             <field name="code">4762</field>
             <field name="type" ref="ecarts_conversion_actif"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">receivable</field>
-            <field name="party_required" eval="True"/>
             <field name="parent" ref="476"/>
         </record>
         <record model="account.account.template" id="4768">
             <field name="name">Différences compensées par couverture de change</field>
             <field name="code">4768</field>
             <field name="type" ref="ecarts_conversion_actif"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">receivable</field>
-            <field name="party_required" eval="True"/>
             <field name="parent" ref="476"/>
         </record>
         <record model="account.account.template" id="477">
             <field name="name">Différences de conversion - PASSIF</field>
             <field name="code">477</field>
-            <field name="kind">view</field>
+            <field name="type" ref="ecarts_conversion_passif"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="47"/>
         </record>
         <record model="account.account.template" id="4771">
             <field name="name">Augmentation des créances</field>
             <field name="code">4771</field>
             <field name="type" ref="ecarts_conversion_passif"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="477"/>
         </record>
         <record model="account.account.template" id="4772">
             <field name="name">Diminution des dettes</field>
             <field name="code">4772</field>
             <field name="type" ref="ecarts_conversion_passif"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="477"/>
         </record>
         <record model="account.account.template" id="4778">
             <field name="name">Différences compensées par couverture de change</field>
             <field name="code">4778</field>
             <field name="type" ref="ecarts_conversion_passif"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="477"/>
         </record>
         <record model="account.account.template" id="478">
             <field name="name">Autres comptes transitoires</field>
             <field name="code">478</field>
-            <field name="kind">view</field>
+            <field name="type" ref="hors_bilan_transitoire"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="47"/>
         </record>
         <record model="account.account.template" id="48">
             <field name="name">Comptes de régularisation</field>
             <field name="code">48</field>
-            <field name="kind">view</field>
             <field name="parent" ref="4"/>
         </record>
         <record model="account.account.template" id="481">
             <field name="name">Charges à répartir sur plusieurs exercices</field>
             <field name="code">481</field>
-            <field name="kind">view</field>
+            <field name="type" ref="charges_repartir_plusieurs_exercices"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="48"/>
         </record>
         <record model="account.account.template" id="4816">
             <field name="name">Frais d'émission des emprunts</field>
             <field name="code">4816</field>
             <field name="type" ref="charges_repartir_plusieurs_exercices"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">receivable</field>
-            <field name="party_required" eval="True"/>
             <field name="parent" ref="481"/>
         </record>
         <record model="account.account.template" id="486">
             <field name="name">Charges constatées d'avance</field>
             <field name="code">486</field>
             <field name="type" ref="charges_constates_avance"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">receivable</field>
-            <field name="party_required" eval="True"/>
             <field name="parent" ref="48"/>
         </record>
         <record model="account.account.template" id="487">
             <field name="name">Produits constatés d'avance</field>
             <field name="code">487</field>
             <field name="type" ref="produits_constates_avance"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="48"/>
         </record>
         <record model="account.account.template" id="488">
             <field name="name">Comptes de répartition périodique des charges et des produits</field>
             <field name="code">488</field>
-            <field name="kind">view</field>
+            <field name="type" ref="hors_bilan_repartition"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="48"/>
         </record>
         <record model="account.account.template" id="4886">
             <field name="name">Charges</field>
             <field name="code">4886</field>
-            <field name="type" ref="hors_bilan"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
+            <field name="type" ref="hors_bilan_repartition"/>
             <field name="parent" ref="488"/>
         </record>
         <record model="account.account.template" id="4887">
             <field name="name">Produits</field>
             <field name="code">4887</field>
-            <field name="type" ref="hors_bilan"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">receivable</field>
-            <field name="party_required" eval="True"/>
+            <field name="type" ref="hors_bilan_repartition"/>
             <field name="parent" ref="488"/>
         </record>
         <record model="account.account.template" id="489">
             <field name="name">Quotas d'émission alloués par l'État</field>
             <field name="code">489</field>
-            <field name="type" ref="concessions_brevets_licences_droits"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">receivable</field>
-            <field name="party_required" eval="True"/>
+            <field name="type" ref="hors_bilan_quotas"/>
             <field name="parent" ref="48"/>
         </record>
         <record model="account.account.template" id="49">
             <field name="name">Dépréciations des comptes de tiers</field>
             <field name="code">49</field>
-            <field name="kind">view</field>
             <field name="parent" ref="4"/>
         </record>
         <record model="account.account.template" id="491">
             <field name="name">Dépréciation des comptes de clients</field>
             <field name="code">491</field>
             <field name="type" ref="creances_clients"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="49"/>
         </record>
         <record model="account.account.template" id="495">
             <field name="name">Dépréciation des comptes du groupe et des associés</field>
             <field name="code">495</field>
-            <field name="kind">view</field>
+            <field name="type" ref="creances_autres"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="49"/>
         </record>
         <record model="account.account.template" id="4951">
             <field name="name">Comptes du groupe</field>
             <field name="code">4951</field>
             <field name="type" ref="creances_autres"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="495"/>
         </record>
         <record model="account.account.template" id="4955">
             <field name="name">Comptes courants des associés</field>
             <field name="code">4955</field>
             <field name="type" ref="creances_autres"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="495"/>
         </record>
         <record model="account.account.template" id="4958">
             <field name="name">Opérations faites en commun et en G.I.E.</field>
             <field name="code">4958</field>
             <field name="type" ref="creances_autres"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="495"/>
         </record>
         <record model="account.account.template" id="496">
             <field name="name">Dépréciations des comptes de débiteurs divers</field>
             <field name="code">496</field>
-            <field name="kind">view</field>
+            <field name="type" ref="creances_autres"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="49"/>
         </record>
         <record model="account.account.template" id="4962">
             <field name="name">Créances sur cessions d'immobilisations</field>
             <field name="code">4962</field>
             <field name="type" ref="creances_autres"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">receivable</field>
-            <field name="party_required" eval="True"/>
             <field name="parent" ref="496"/>
         </record>
         <record model="account.account.template" id="4965">
             <field name="name">Créances sur cessions de valeurs mobilières de placement</field>
             <field name="code">4965</field>
             <field name="type" ref="creances_autres"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">receivable</field>
-            <field name="party_required" eval="True"/>
             <field name="parent" ref="496"/>
         </record>
         <record model="account.account.template" id="4967">
             <field name="name">Autres comptes débiteurs</field>
             <field name="code">4967</field>
             <field name="type" ref="creances_autres"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">receivable</field>
-            <field name="party_required" eval="True"/>
             <field name="parent" ref="496"/>
         </record>
         <record model="account.account.template" id="5">
             <field name="name">Comptes financiers</field>
             <field name="code">5</field>
-            <field name="kind">view</field>
             <field name="parent" ref="root"/>
         </record>
         <record model="account.account.template" id="50">
             <field name="name">Valeurs mobilières de placement</field>
             <field name="code">50</field>
-            <field name="kind">view</field>
+            <field name="type" ref="autres_titres"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="5"/>
         </record>
         <record model="account.account.template" id="501">
             <field name="name">Parts dans entreprises liées</field>
             <field name="code">501</field>
             <field name="type" ref="autres_titres"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="50"/>
         </record>
         <record model="account.account.template" id="502">
             <field name="name">Actions propres</field>
             <field name="code">502</field>
             <field name="type" ref="actions_propres"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="50"/>
         </record>
         <record model="account.account.template" id="503">
             <field name="name">Actions</field>
             <field name="code">503</field>
-            <field name="kind">view</field>
+            <field name="type" ref="autres_titres"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="50"/>
         </record>
         <record model="account.account.template" id="5031">
             <field name="name">Titres cotés</field>
             <field name="code">5031</field>
             <field name="type" ref="autres_titres"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="503"/>
         </record>
         <record model="account.account.template" id="5035">
             <field name="name">Titres non cotés</field>
             <field name="code">5035</field>
             <field name="type" ref="autres_titres"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="503"/>
         </record>
         <record model="account.account.template" id="504">
             <field name="name">Autres titres conférant un droit de propriété</field>
             <field name="code">504</field>
             <field name="type" ref="autres_titres"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="50"/>
         </record>
         <record model="account.account.template" id="505">
             <field name="name">Obligations et bons émis par la société et rachetés par elle</field>
             <field name="code">505</field>
             <field name="type" ref="autres_titres"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="50"/>
         </record>
         <record model="account.account.template" id="506">
             <field name="name">Obligations</field>
             <field name="code">506</field>
-            <field name="kind">view</field>
+            <field name="type" ref="autres_titres"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="50"/>
         </record>
         <record model="account.account.template" id="5061">
             <field name="name">Titres cotés</field>
             <field name="code">5061</field>
             <field name="type" ref="autres_titres"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="506"/>
         </record>
         <record model="account.account.template" id="5065">
             <field name="name">Titres non cotés</field>
             <field name="code">5065</field>
             <field name="type" ref="autres_titres"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="506"/>
         </record>
         <record model="account.account.template" id="507">
             <field name="name">Bons du Trésor et bons de caisse à court terme</field>
             <field name="code">507</field>
             <field name="type" ref="autres_titres"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="50"/>
         </record>
         <record model="account.account.template" id="508">
             <field name="name">Autres valeurs mobilières de placement et autres créances assimilées</field>
             <field name="code">508</field>
-            <field name="kind">view</field>
+            <field name="type" ref="autres_titres"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="50"/>
         </record>
         <record model="account.account.template" id="5081">
             <field name="name">Autres valeurs mobilières</field>
             <field name="code">5081</field>
             <field name="type" ref="autres_titres"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="508"/>
         </record>
         <record model="account.account.template" id="5082">
             <field name="name">Bons de souscription</field>
             <field name="code">5082</field>
             <field name="type" ref="autres_titres"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="508"/>
         </record>
         <record model="account.account.template" id="5088">
             <field name="name">Intérêts courus sur obligations, bons et valeurs assimilées</field>
             <field name="code">5088</field>
             <field name="type" ref="autres_titres"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="508"/>
         </record>
         <record model="account.account.template" id="509">
             <field name="name">Versements restant à effectuer sur valeurs mobilières de placement non libérées</field>
             <field name="code">509</field>
             <field name="type" ref="dettes_diverses_autres"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="50"/>
         </record>
         <record model="account.account.template" id="51">
             <field name="name">Banques établissements financiers et assimilés</field>
             <field name="code">51</field>
-            <field name="kind">view</field>
+            <field name="type" ref="disponibilites"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="5"/>
         </record>
         <record model="account.account.template" id="511">
             <field name="name">Valeurs à l'encaissement</field>
             <field name="code">511</field>
-            <field name="kind">view</field>
+            <field name="type" ref="disponibilites"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="51"/>
         </record>
         <record model="account.account.template" id="5111">
             <field name="name">Coupons échus à l'encaissement</field>
             <field name="code">5111</field>
             <field name="type" ref="disponibilites"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="511"/>
         </record>
         <record model="account.account.template" id="5112">
             <field name="name">Chèques à encaisser</field>
             <field name="code">5112</field>
             <field name="type" ref="disponibilites"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="511"/>
         </record>
         <record model="account.account.template" id="5113">
             <field name="name">Effets à l'encaissement</field>
             <field name="code">5113</field>
             <field name="type" ref="disponibilites"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="511"/>
         </record>
         <record model="account.account.template" id="5114">
             <field name="name">Effets à l'escompte</field>
             <field name="code">5114</field>
             <field name="type" ref="disponibilites"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="511"/>
         </record>
         <record model="account.account.template" id="fr_pcg_cash">
             <field name="name">Banques</field>
             <field name="code">512</field>
-            <field name="kind">view</field>
+            <!-- TODO if credit emprunts_dettes_etablissements_credit -->
+            <field name="type" ref="disponibilites"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="51"/>
         </record>
         <record model="account.account.template" id="5121">
             <field name="name">Comptes en monnaie nationale</field>
             <field name="code">5121</field>
+            <!-- TODO if credit emprunts_dettes_etablissements_credit -->
             <field name="type" ref="disponibilites"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="fr_pcg_cash"/>
         </record>
         <record model="account.account.template" id="5124">
             <field name="name">Comptes en devises</field>
             <field name="code">5124</field>
+            <!-- TODO if credit emprunts_dettes_etablissements_credit -->
             <field name="type" ref="disponibilites"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="fr_pcg_cash"/>
         </record>
         <record model="account.account.template" id="514">
             <field name="name">Chèques postaux</field>
             <field name="code">514</field>
+            <!-- TODO if credit emprunts_dettes_etablissements_credit -->
             <field name="type" ref="disponibilites"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="51"/>
         </record>
         <record model="account.account.template" id="515">
             <field name="name">Caisses du Trésor et des établissements publics</field>
             <field name="code">515</field>
             <field name="type" ref="disponibilites"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="51"/>
         </record>
         <record model="account.account.template" id="516">
             <field name="name">Sociétés de bourse</field>
             <field name="code">516</field>
             <field name="type" ref="disponibilites"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="51"/>
         </record>
         <record model="account.account.template" id="517">
             <field name="name">Autres organismes financiers</field>
             <field name="code">517</field>
-            <field name="type" ref="emprunts_dettes_etablissements_credit"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
+            <!-- TODO if credit emprunts_dettes_etablissements_credit -->
+            <field name="type" ref="disponibilites"/>
             <field name="parent" ref="51"/>
         </record>
         <record model="account.account.template" id="518">
             <field name="name">Intérêts courus</field>
             <field name="code">518</field>
-            <field name="kind">view</field>
             <field name="parent" ref="51"/>
         </record>
         <record model="account.account.template" id="5181">
             <field name="name">Intérêts courus à payer</field>
             <field name="code">5181</field>
             <field name="type" ref="emprunts_dettes_etablissements_credit"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="518"/>
         </record>
         <record model="account.account.template" id="5188">
             <field name="name">Intérêts courus à recevoir</field>
             <field name="code">5188</field>
             <field name="type" ref="disponibilites"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="518"/>
         </record>
         <record model="account.account.template" id="519">
             <field name="name">Concours bancaires courants</field>
             <field name="code">519</field>
-            <field name="kind">view</field>
+            <field name="type" ref="emprunts_dettes_etablissements_credit"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="51"/>
         </record>
         <record model="account.account.template" id="5191">
             <field name="name">Crédit de mobilisation de créances commerciales (CMCC)</field>
             <field name="code">5191</field>
             <field name="type" ref="emprunts_dettes_etablissements_credit"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="519"/>
         </record>
         <record model="account.account.template" id="5193">
             <field name="name">Mobilisation de créances nées à l'étranger</field>
             <field name="code">5193</field>
             <field name="type" ref="emprunts_dettes_etablissements_credit"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="519"/>
         </record>
         <record model="account.account.template" id="5198">
             <field name="name">Intérêts courus sur concours bancaires courants</field>
             <field name="code">5198</field>
             <field name="type" ref="emprunts_dettes_etablissements_credit"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="519"/>
         </record>
         <record model="account.account.template" id="52">
             <field name="name">Instruments de trésorerie</field>
             <field name="code">52</field>
-            <field name="kind">view</field>
+            <!-- TODO if debit actif_circulant_instruments_tresorerie -->
+            <!-- TODO if credit dettes_instruments_tresorerie -->
             <field name="parent" ref="5"/>
         </record>
         <record model="account.account.template" id="53">
             <field name="name">Caisse</field>
             <field name="code">53</field>
-            <field name="kind">view</field>
+            <field name="type" ref="disponibilites"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="5"/>
         </record>
         <record model="account.account.template" id="531">
             <field name="name">Caisse siège social</field>
             <field name="code">531</field>
-            <field name="kind">view</field>
+            <field name="type" ref="disponibilites"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="53"/>
         </record>
         <record model="account.account.template" id="5311">
             <field name="name">Caisse en monnaie nationale</field>
             <field name="code">5311</field>
             <field name="type" ref="disponibilites"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="531"/>
         </record>
         <record model="account.account.template" id="5314">
             <field name="name">Caisse en devises</field>
             <field name="code">5314</field>
             <field name="type" ref="disponibilites"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="531"/>
         </record>
         <record model="account.account.template" id="532">
             <field name="name">Caisse succursale (ou usine) A</field>
             <field name="code">532</field>
             <field name="type" ref="disponibilites"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="53"/>
         </record>
         <record model="account.account.template" id="533">
             <field name="name">Caisse succursale (ou usine) B</field>
             <field name="code">533</field>
             <field name="type" ref="disponibilites"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="53"/>
         </record>
         <record model="account.account.template" id="54">
             <field name="name">Régies d'avances et accréditifs</field>
             <field name="code">54</field>
-            <field name="kind">view</field>
+            <field name="type" ref="disponibilites"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="5"/>
         </record>
         <record model="account.account.template" id="58">
             <field name="name">Virements internes</field>
             <field name="code">58</field>
-            <field name="kind">view</field>
+            <field name="type" ref="disponibilites"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="5"/>
         </record>
         <record model="account.account.template" id="59">
             <field name="name">Dépréciation des comptes financiers</field>
             <field name="code">59</field>
-            <field name="kind">view</field>
+            <field name="type" ref="actions_propres"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="5"/>
         </record>
         <record model="account.account.template" id="590">
             <field name="name">Dépréciation des valeurs mobilières de placement</field>
             <field name="code">590</field>
-            <field name="kind">view</field>
+            <field name="type" ref="actions_propres"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="59"/>
         </record>
         <record model="account.account.template" id="5903">
             <field name="name">Actions</field>
             <field name="code">5903</field>
             <field name="type" ref="actions_propres"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="590"/>
         </record>
         <record model="account.account.template" id="5904">
             <field name="name">Autres titres conférant un droit de propriété</field>
             <field name="code">5904</field>
             <field name="type" ref="autres_titres"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="590"/>
         </record>
         <record model="account.account.template" id="5906">
             <field name="name">Obligations</field>
             <field name="code">5906</field>
             <field name="type" ref="autres_titres"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="590"/>
         </record>
         <record model="account.account.template" id="5908">
             <field name="name">Autres valeurs mobilières de placement et créances assimilées</field>
             <field name="code">5908</field>
             <field name="type" ref="autres_titres"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="590"/>
         </record>
         <record model="account.account.template" id="6">
             <field name="name">Comptes de charges</field>
             <field name="code">6</field>
-            <field name="kind">view</field>
             <field name="parent" ref="root"/>
         </record>
         <record model="account.account.template" id="60">
-            <field name="name">Achats (sauf 603)</field>
+            <field name="name">Achats et variation des stocks</field>
             <field name="code">60</field>
-            <field name="kind">view</field>
             <field name="parent" ref="6"/>
         </record>
         <record model="account.account.template" id="601">
             <field name="name">Achats stockés - Matières premières (et fournitures)</field>
             <field name="code">601</field>
-            <field name="kind">view</field>
+            <field name="type" ref="achats_matieres_premieres"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="60"/>
         </record>
         <record model="account.account.template" id="6011">
             <field name="name">Matières (ou groupe) A</field>
             <field name="code">6011</field>
             <field name="type" ref="achats_matieres_premieres"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="601"/>
         </record>
         <record model="account.account.template" id="6012">
             <field name="name">Matières (ou groupe) B</field>
             <field name="code">6012</field>
             <field name="type" ref="achats_matieres_premieres"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="601"/>
         </record>
         <record model="account.account.template" id="6017">
             <field name="name">Fournitures A, B, C, ..</field>
             <field name="code">6017</field>
             <field name="type" ref="achats_matieres_premieres"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="601"/>
         </record>
         <record model="account.account.template" id="602">
             <field name="name">Achats stockés - Autres approvisionnements</field>
             <field name="code">602</field>
-            <field name="kind">view</field>
+            <field name="type" ref="achats_matieres_premieres"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="60"/>
         </record>
         <record model="account.account.template" id="6021">
             <field name="name">Matières consommables</field>
             <field name="code">6021</field>
-            <field name="kind">view</field>
+            <field name="type" ref="achats_matieres_premieres"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="602"/>
         </record>
         <record model="account.account.template" id="60211">
             <field name="name">Matières (ou groupe) C</field>
             <field name="code">60211</field>
             <field name="type" ref="achats_matieres_premieres"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="6021"/>
         </record>
         <record model="account.account.template" id="60212">
             <field name="name">Matières (ou groupe) D</field>
             <field name="code">60212</field>
             <field name="type" ref="achats_matieres_premieres"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="6021"/>
         </record>
         <record model="account.account.template" id="6022">
             <field name="name">Fournitures consommables</field>
             <field name="code">6022</field>
-            <field name="kind">view</field>
+            <field name="type" ref="achats_matieres_premieres"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="602"/>
         </record>
         <record model="account.account.template" id="60221">
             <field name="name">Combustibles</field>
             <field name="code">60221</field>
             <field name="type" ref="achats_matieres_premieres"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="6022"/>
         </record>
         <record model="account.account.template" id="60222">
             <field name="name">Produits d'entretien</field>
             <field name="code">60222</field>
             <field name="type" ref="achats_matieres_premieres"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="6022"/>
         </record>
         <record model="account.account.template" id="60223">
             <field name="name">Fournitures d'atelier et d'usine</field>
             <field name="code">60223</field>
             <field name="type" ref="achats_matieres_premieres"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="6022"/>
         </record>
         <record model="account.account.template" id="60224">
             <field name="name">Fournitures de magasin</field>
             <field name="code">60224</field>
             <field name="type" ref="achats_matieres_premieres"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="6022"/>
         </record>
         <record model="account.account.template" id="60225">
             <field name="name">Fournitures de bureau</field>
             <field name="code">60225</field>
             <field name="type" ref="achats_matieres_premieres"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="6022"/>
         </record>
         <record model="account.account.template" id="6026">
             <field name="name">Emballages</field>
             <field name="code">6026</field>
-            <field name="kind">view</field>
+            <field name="type" ref="achats_matieres_premieres"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="602"/>
         </record>
         <record model="account.account.template" id="60261">
             <field name="name">Emballages perdus</field>
             <field name="code">60261</field>
             <field name="type" ref="achats_matieres_premieres"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="6026"/>
         </record>
         <record model="account.account.template" id="60265">
             <field name="name">Emballages récupérables non identifiables</field>
             <field name="code">60265</field>
             <field name="type" ref="achats_matieres_premieres"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="6026"/>
         </record>
         <record model="account.account.template" id="60267">
             <field name="name">Emballages à usage mixte</field>
             <field name="code">60267</field>
             <field name="type" ref="achats_matieres_premieres"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="6026"/>
         </record>
         <record model="account.account.template" id="603">
             <field name="name">Variation des stocks (approvisionnements et marchandises)</field>
             <field name="code">603</field>
-            <field name="kind">view</field>
             <field name="parent" ref="6"/>
         </record>
         <record model="account.account.template" id="6031">
             <field name="name">Variation des stocks de matières premières (et fournitures)</field>
             <field name="code">6031</field>
             <field name="type" ref="achats_matieres_premieres_variation_stocks"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">stock</field>
             <field name="parent" ref="603"/>
         </record>
         <record model="account.account.template" id="6032">
             <field name="name">Variation des stocks des autres approvisionnements</field>
             <field name="code">6032</field>
             <field name="type" ref="achats_matieres_premieres_variation_stocks"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">stock</field>
             <field name="parent" ref="603"/>
         </record>
         <record model="account.account.template" id="6037">
             <field name="name">Variation des stocks de marchandises</field>
             <field name="code">6037</field>
             <field name="type" ref="achat_marchandises_variation_stocks"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">stock</field>
             <field name="parent" ref="603"/>
         </record>
         <record model="account.account.template" id="604">
             <field name="name">Achats d'études et prestations de services</field>
             <field name="code">604</field>
             <field name="type" ref="autres_achats"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="60"/>
         </record>
         <record model="account.account.template" id="605">
             <field name="name">Achats de matériel équipements et travaux</field>
             <field name="code">605</field>
             <field name="type" ref="autres_achats"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="60"/>
         </record>
         <record model="account.account.template" id="606">
             <field name="name">Achats non stockés de matières et fournitures</field>
             <field name="code">606</field>
-            <field name="kind">view</field>
+            <field name="type" ref="autres_achats"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="60"/>
         </record>
         <record model="account.account.template" id="6061">
             <field name="name">Fournitures non stockables (eau, énergie, ...)</field>
             <field name="code">6061</field>
             <field name="type" ref="autres_achats"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="606"/>
         </record>
         <record model="account.account.template" id="6063">
             <field name="name">Fournitures d'entretien et de petit équipement</field>
             <field name="code">6063</field>
             <field name="type" ref="autres_achats"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="606"/>
         </record>
         <record model="account.account.template" id="6064">
             <field name="name">Fournitures administratives</field>
             <field name="code">6064</field>
             <field name="type" ref="autres_achats"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="606"/>
         </record>
         <record model="account.account.template" id="6068">
             <field name="name">Autres matières et fournitures</field>
             <field name="code">6068</field>
             <field name="type" ref="autres_achats"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="606"/>
         </record>
         <record model="account.account.template" id="fr_pcg_expense">
             <field name="name">Achats de marchandises</field>
             <field name="code">607</field>
-            <field name="kind">view</field>
+            <field name="type" ref="achat_marchandises"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="60"/>
         </record>
         <record model="account.account.template" id="6071">
             <field name="name">Marchandise (ou groupe) A</field>
             <field name="code">6071</field>
             <field name="type" ref="achat_marchandises"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="fr_pcg_expense"/>
         </record>
         <record model="account.account.template" id="6072">
             <field name="name">Marchandise (ou groupe) B</field>
             <field name="code">6072</field>
             <field name="type" ref="achat_marchandises"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="fr_pcg_expense"/>
         </record>
         <record model="account.account.template" id="608">
             <field name="name">Frais accessoires incorporés aux achats</field>
             <field name="code">608</field>
             <field name="type" ref="autres_achats"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="60"/>
         </record>
         <record model="account.account.template" id="609">
             <field name="name">Rabais, remises et ristournes obtenus sur achats</field>
             <field name="code">609</field>
-            <field name="kind">view</field>
             <field name="parent" ref="60"/>
         </record>
         <record model="account.account.template" id="6091">
             <field name="name">de matières premières (et fournitures)</field>
             <field name="code">6091</field>
             <field name="type" ref="achats_matieres_premieres"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="609"/>
         </record>
         <record model="account.account.template" id="6092">
             <field name="name">d'autres approvisionnements stockés</field>
             <field name="code">6092</field>
             <field name="type" ref="achats_matieres_premieres"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="609"/>
         </record>
         <record model="account.account.template" id="6094">
             <field name="name">d'études et prestations de services</field>
             <field name="code">6094</field>
             <field name="type" ref="autres_achats"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="609"/>
         </record>
         <record model="account.account.template" id="6095">
             <field name="name">de matériel, équipements et travaux</field>
             <field name="code">6095</field>
             <field name="type" ref="autres_achats"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="609"/>
         </record>
         <record model="account.account.template" id="6096">
             <field name="name">d'approvisionnements non stockés</field>
             <field name="code">6096</field>
             <field name="type" ref="autres_achats"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="609"/>
         </record>
         <record model="account.account.template" id="6097">
             <field name="name">de marchandises</field>
             <field name="code">6097</field>
             <field name="type" ref="achat_marchandises"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="609"/>
         </record>
         <record model="account.account.template" id="6098">
             <field name="name">Rabais, remises et ristournes non affectés</field>
             <field name="code">6098</field>
             <field name="type" ref="autres_achats"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="609"/>
         </record>
         <record model="account.account.template" id="61_62">
             <field name="name">Autres charges externes</field>
             <field name="code">61/62</field>
-            <field name="kind">view</field>
             <field name="parent" ref="6"/>
         </record>
         <record model="account.account.template" id="61">
             <field name="name">Services extérieurs</field>
             <field name="code">61</field>
-            <field name="kind">view</field>
+            <field name="type" ref="autres_achats"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="61_62"/>
         </record>
         <record model="account.account.template" id="611">
             <field name="name">Sous-traitance générale</field>
             <field name="code">611</field>
             <field name="type" ref="autres_achats"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="61"/>
         </record>
         <record model="account.account.template" id="612">
             <field name="name">Redevances de crédit-bail</field>
             <field name="code">612</field>
-            <field name="kind">view</field>
             <field name="parent" ref="61"/>
         </record>
         <record model="account.account.template" id="6122">
             <field name="name">Crédit-bail mobilier</field>
             <field name="code">6122</field>
             <field name="type" ref="redevances_credit-bail_mobilier"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="612"/>
         </record>
         <record model="account.account.template" id="6125">
             <field name="name">Crédit-bail immobilier</field>
             <field name="code">6125</field>
             <field name="type" ref="redevances_credit-bail_immobilier"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="612"/>
         </record>
         <record model="account.account.template" id="613">
             <field name="name">Locations</field>
             <field name="code">613</field>
-            <field name="kind">view</field>
+            <field name="type" ref="autres_achats"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="61"/>
         </record>
         <record model="account.account.template" id="6132">
             <field name="name">Locations immobilières</field>
             <field name="code">6132</field>
             <field name="type" ref="autres_achats"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="613"/>
         </record>
         <record model="account.account.template" id="6135">
             <field name="name">Locations mobilières</field>
             <field name="code">6135</field>
             <field name="type" ref="autres_achats"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="613"/>
         </record>
         <record model="account.account.template" id="6136">
             <field name="name">Malis sur emballages</field>
             <field name="code">6136</field>
             <field name="type" ref="autres_achats"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="613"/>
         </record>
         <record model="account.account.template" id="614">
             <field name="name">Charges locatives et de copropriété</field>
             <field name="code">614</field>
             <field name="type" ref="autres_achats"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="61"/>
         </record>
         <record model="account.account.template" id="615">
             <field name="name">Entretien et réparations</field>
             <field name="code">615</field>
-            <field name="kind">view</field>
+            <field name="type" ref="autres_achats"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="61"/>
         </record>
         <record model="account.account.template" id="6152">
             <field name="name">sur biens immobiliers</field>
             <field name="code">6152</field>
             <field name="type" ref="autres_achats"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="615"/>
         </record>
         <record model="account.account.template" id="6155">
             <field name="name">sur biens mobiliers</field>
             <field name="code">6155</field>
             <field name="type" ref="autres_achats"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="615"/>
         </record>
         <record model="account.account.template" id="6156">
             <field name="name">Maintenance</field>
             <field name="code">6156</field>
             <field name="type" ref="autres_achats"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="615"/>
         </record>
         <record model="account.account.template" id="616">
             <field name="name">Primes d'assurance</field>
             <field name="code">616</field>
-            <field name="kind">view</field>
+            <field name="type" ref="autres_achats"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="61"/>
         </record>
         <record model="account.account.template" id="6161">
             <field name="name">Multirisques</field>
             <field name="code">6161</field>
             <field name="type" ref="autres_achats"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="616"/>
         </record>
         <record model="account.account.template" id="6162">
             <field name="name">Assurance obligatoire dommage construction</field>
             <field name="code">6162</field>
             <field name="type" ref="autres_achats"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="616"/>
         </record>
         <record model="account.account.template" id="6163">
             <field name="name">Assurance transport</field>
             <field name="code">6163</field>
-            <field name="kind">view</field>
+            <field name="type" ref="autres_achats"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="616"/>
         </record>
         <record model="account.account.template" id="61636">
             <field name="name">sur achats</field>
             <field name="code">61636</field>
             <field name="type" ref="autres_achats"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="6163"/>
         </record>
         <record model="account.account.template" id="61637">
             <field name="name">sur ventes</field>
             <field name="code">61637</field>
             <field name="type" ref="autres_achats"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="6163"/>
         </record>
         <record model="account.account.template" id="61638">
             <field name="name">sur autres biens</field>
             <field name="code">61638</field>
             <field name="type" ref="autres_achats"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="6163"/>
         </record>
         <record model="account.account.template" id="6164">
             <field name="name">Risques d'exploitation</field>
             <field name="code">6164</field>
             <field name="type" ref="autres_achats"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="616"/>
         </record>
         <record model="account.account.template" id="6165">
             <field name="name">Insolvabilité clients</field>
             <field name="code">6165</field>
             <field name="type" ref="autres_achats"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="616"/>
         </record>
         <record model="account.account.template" id="617">
             <field name="name">Études et recherches</field>
             <field name="code">617</field>
             <field name="type" ref="autres_achats"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="61"/>
         </record>
         <record model="account.account.template" id="618">
             <field name="name">Divers</field>
             <field name="code">618</field>
-            <field name="kind">view</field>
+            <field name="type" ref="autres_achats"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="61"/>
         </record>
         <record model="account.account.template" id="6181">
             <field name="name">Documentation générale</field>
             <field name="code">6181</field>
             <field name="type" ref="autres_achats"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="618"/>
         </record>
         <record model="account.account.template" id="6183">
             <field name="name">Documentation technique</field>
             <field name="code">6183</field>
             <field name="type" ref="autres_achats"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="618"/>
         </record>
         <record model="account.account.template" id="6185">
             <field name="name">Frais de colloques, séminaires, conférences</field>
             <field name="code">6185</field>
             <field name="type" ref="autres_achats"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="618"/>
         </record>
         <record model="account.account.template" id="619">
             <field name="name">Rabais, remises et ristournes obtenus sur services extérieurs</field>
             <field name="code">619</field>
             <field name="type" ref="autres_achats"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="61"/>
         </record>
         <record model="account.account.template" id="62">
             <field name="name">Autres services extérieurs</field>
             <field name="code">62</field>
-            <field name="kind">view</field>
+            <field name="type" ref="autres_achats"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="61_62"/>
         </record>
         <record model="account.account.template" id="621">
             <field name="name">Personnel extérieur à l'entreprise</field>
             <field name="code">621</field>
-            <field name="kind">view</field>
+            <field name="type" ref="autres_achats"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="62"/>
         </record>
         <record model="account.account.template" id="6211">
             <field name="name">Personnel intérimaire</field>
             <field name="code">6211</field>
             <field name="type" ref="autres_achats"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="621"/>
         </record>
         <record model="account.account.template" id="6214">
             <field name="name">Personnel détaché ou prêté à l'entreprise</field>
             <field name="code">6214</field>
             <field name="type" ref="autres_achats"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="621"/>
         </record>
         <record model="account.account.template" id="622">
             <field name="name">Rémunérations d'intermédiaires et honoraires</field>
             <field name="code">622</field>
-            <field name="kind">view</field>
+            <field name="type" ref="autres_achats"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="62"/>
         </record>
         <record model="account.account.template" id="6221">
             <field name="name">Commissions et courtages sur achats</field>
             <field name="code">6221</field>
             <field name="type" ref="autres_achats"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="622"/>
         </record>
         <record model="account.account.template" id="6222">
             <field name="name">Commissions et courtages sur ventes</field>
             <field name="code">6222</field>
             <field name="type" ref="autres_achats"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="622"/>
         </record>
         <record model="account.account.template" id="6224">
             <field name="name">Rémunérations des transitaires</field>
             <field name="code">6224</field>
             <field name="type" ref="autres_achats"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="622"/>
         </record>
         <record model="account.account.template" id="6225">
             <field name="name">Rémunérations d'affacturage</field>
             <field name="code">6225</field>
             <field name="type" ref="autres_achats"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="622"/>
         </record>
         <record model="account.account.template" id="6226">
             <field name="name">Honoraires</field>
             <field name="code">6226</field>
             <field name="type" ref="autres_achats"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="622"/>
         </record>
         <record model="account.account.template" id="6227">
             <field name="name">Frais d'actes et de contentieux</field>
             <field name="code">6227</field>
             <field name="type" ref="autres_achats"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="622"/>
         </record>
         <record model="account.account.template" id="6228">
             <field name="name">Divers</field>
             <field name="code">6228</field>
             <field name="type" ref="autres_achats"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="622"/>
         </record>
         <record model="account.account.template" id="623">
             <field name="name">Publicité, publications, relations publiques</field>
             <field name="code">623</field>
-            <field name="kind">view</field>
+            <field name="type" ref="autres_achats"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="62"/>
         </record>
         <record model="account.account.template" id="6231">
             <field name="name">Annonces et insertions</field>
             <field name="code">6231</field>
             <field name="type" ref="autres_achats"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="623"/>
         </record>
         <record model="account.account.template" id="6232">
             <field name="name">Échantillons</field>
             <field name="code">6232</field>
             <field name="type" ref="autres_achats"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="623"/>
         </record>
         <record model="account.account.template" id="6233">
             <field name="name">Foires et expositions</field>
             <field name="code">6233</field>
             <field name="type" ref="autres_achats"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="623"/>
         </record>
         <record model="account.account.template" id="6234">
             <field name="name">Cadeaux à la clientèle</field>
             <field name="code">6234</field>
             <field name="type" ref="autres_achats"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="623"/>
         </record>
         <record model="account.account.template" id="6235">
             <field name="name">Primes</field>
             <field name="code">6235</field>
             <field name="type" ref="autres_achats"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="623"/>
         </record>
         <record model="account.account.template" id="6236">
             <field name="name">Catalogues et imprimés</field>
             <field name="code">6236</field>
             <field name="type" ref="autres_achats"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="623"/>
         </record>
         <record model="account.account.template" id="6237">
             <field name="name">Publications</field>
             <field name="code">6237</field>
             <field name="type" ref="autres_achats"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="623"/>
         </record>
         <record model="account.account.template" id="6238">
             <field name="name">Divers (pourboires, dons courants, ...)</field>
             <field name="code">6238</field>
             <field name="type" ref="autres_achats"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="623"/>
         </record>
         <record model="account.account.template" id="624">
             <field name="name">Transports de biens et transports collectifs du personnel</field>
             <field name="code">624</field>
-            <field name="kind">view</field>
+            <field name="type" ref="autres_achats"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="62"/>
         </record>
         <record model="account.account.template" id="6241">
             <field name="name">Transports sur achats</field>
             <field name="code">6241</field>
             <field name="type" ref="autres_achats"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="624"/>
         </record>
         <record model="account.account.template" id="6242">
             <field name="name">Transports sur ventes</field>
             <field name="code">6242</field>
             <field name="type" ref="autres_achats"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="624"/>
         </record>
         <record model="account.account.template" id="6243">
             <field name="name">Transports entre établissements ou chantiers</field>
             <field name="code">6243</field>
             <field name="type" ref="autres_achats"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="624"/>
         </record>
         <record model="account.account.template" id="6244">
             <field name="name">Transports administratifs</field>
             <field name="code">6244</field>
             <field name="type" ref="autres_achats"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="624"/>
         </record>
         <record model="account.account.template" id="6247">
             <field name="name">Transports collectifs du personnel</field>
             <field name="code">6247</field>
             <field name="type" ref="autres_achats"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="624"/>
         </record>
         <record model="account.account.template" id="6248">
             <field name="name">Divers</field>
             <field name="code">6248</field>
             <field name="type" ref="autres_achats"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="624"/>
         </record>
         <record model="account.account.template" id="625">
             <field name="name">Déplacements missions et réceptions</field>
             <field name="code">625</field>
-            <field name="kind">view</field>
+            <field name="type" ref="autres_achats"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="62"/>
         </record>
         <record model="account.account.template" id="6251">
             <field name="name">Voyages et déplacements</field>
             <field name="code">6251</field>
             <field name="type" ref="autres_achats"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="625"/>
         </record>
         <record model="account.account.template" id="6255">
             <field name="name">Frais de déménagement</field>
             <field name="code">6255</field>
             <field name="type" ref="autres_achats"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="625"/>
         </record>
         <record model="account.account.template" id="6256">
             <field name="name">Missions</field>
             <field name="code">6256</field>
             <field name="type" ref="autres_achats"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="625"/>
         </record>
         <record model="account.account.template" id="6257">
             <field name="name">Réceptions</field>
             <field name="code">6257</field>
             <field name="type" ref="autres_achats"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="625"/>
         </record>
         <record model="account.account.template" id="626">
             <field name="name">Frais postaux et frais de télécommunications</field>
             <field name="code">626</field>
             <field name="type" ref="autres_achats"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="62"/>
         </record>
         <record model="account.account.template" id="627">
             <field name="name">Services bancaires et assimilés</field>
             <field name="code">627</field>
-            <field name="kind">view</field>
+            <field name="type" ref="autres_achats"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="62"/>
         </record>
         <record model="account.account.template" id="6271">
             <field name="name">Frais sur titres (achat, vente, garde)</field>
             <field name="code">6271</field>
             <field name="type" ref="autres_achats"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="627"/>
         </record>
         <record model="account.account.template" id="6272">
             <field name="name">Commissions et frais sur émission d'emprunts</field>
             <field name="code">6272</field>
             <field name="type" ref="autres_achats"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="627"/>
         </record>
         <record model="account.account.template" id="6275">
             <field name="name">Frais sur effets</field>
             <field name="code">6275</field>
             <field name="type" ref="autres_achats"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="627"/>
         </record>
         <record model="account.account.template" id="6276">
             <field name="name">Location de coffres</field>
             <field name="code">6276</field>
             <field name="type" ref="autres_achats"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="627"/>
         </record>
         <record model="account.account.template" id="6278">
             <field name="name">Autres frais et commissions sur prestations de services</field>
             <field name="code">6278</field>
             <field name="type" ref="autres_achats"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="627"/>
         </record>
         <record model="account.account.template" id="628">
             <field name="name">Divers</field>
             <field name="code">628</field>
-            <field name="kind">view</field>
+            <field name="type" ref="autres_achats"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="62"/>
         </record>
         <record model="account.account.template" id="6281">
             <field name="name">Concours divers (cotisations, ...)</field>
             <field name="code">6281</field>
             <field name="type" ref="autres_achats"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="628"/>
         </record>
         <record model="account.account.template" id="6284">
             <field name="name">Frais de recrutement de personnel</field>
             <field name="code">6284</field>
             <field name="type" ref="autres_achats"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="628"/>
         </record>
         <record model="account.account.template" id="629">
             <field name="name">Rabais, remises et ristournes obtenus sur autres services extérieurs</field>
             <field name="code">629</field>
             <field name="type" ref="autres_achats"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="62"/>
         </record>
         <record model="account.account.template" id="63">
             <field name="name">Impôts, taxes et versements assimilés</field>
             <field name="code">63</field>
-            <field name="kind">view</field>
+            <field name="type" ref="impots_taxes"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="6"/>
         </record>
         <record model="account.account.template" id="631">
             <field name="name">Impôts, taxes et versements assimilés sur rémunérations (administration des impôts)</field>
             <field name="code">631</field>
-            <field name="kind">view</field>
+            <field name="type" ref="impots_taxes"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="63"/>
         </record>
         <record model="account.account.template" id="6311">
             <field name="name">Taxe sur les salaires</field>
             <field name="code">6311</field>
             <field name="type" ref="impots_taxes"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="631"/>
         </record>
         <record model="account.account.template" id="6312">
             <field name="name">Taxe d'apprentissage</field>
             <field name="code">6312</field>
             <field name="type" ref="impots_taxes"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="631"/>
         </record>
         <record model="account.account.template" id="6313">
             <field name="name">Participation des employeurs à la formation professionnelle continue</field>
             <field name="code">6313</field>
             <field name="type" ref="impots_taxes"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="631"/>
         </record>
         <record model="account.account.template" id="6314">
             <field name="name">Cotisation pour défaut d'investissement obligatoire dans la construction</field>
             <field name="code">6314</field>
             <field name="type" ref="impots_taxes"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="631"/>
         </record>
         <record model="account.account.template" id="6318">
             <field name="name">Autres</field>
             <field name="code">6318</field>
             <field name="type" ref="impots_taxes"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="631"/>
         </record>
         <record model="account.account.template" id="633">
             <field name="name">Impôts, taxes et versements assimilés sur rémunérations (autres organismes)</field>
             <field name="code">633</field>
-            <field name="kind">view</field>
+            <field name="type" ref="impots_taxes"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="63"/>
         </record>
         <record model="account.account.template" id="6331">
             <field name="name">Versement de transport</field>
             <field name="code">6331</field>
             <field name="type" ref="impots_taxes"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="633"/>
         </record>
         <record model="account.account.template" id="6332">
             <field name="name">Allocation logement</field>
             <field name="code">6332</field>
             <field name="type" ref="impots_taxes"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="633"/>
         </record>
         <record model="account.account.template" id="6333">
             <field name="name">Participation des employeurs à la formation professionnelle continue</field>
             <field name="code">6333</field>
             <field name="type" ref="impots_taxes"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="633"/>
         </record>
         <record model="account.account.template" id="6334">
             <field name="name">Participation des employeurs à l'effort de construction</field>
             <field name="code">6334</field>
             <field name="type" ref="impots_taxes"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="633"/>
         </record>
         <record model="account.account.template" id="6335">
             <field name="name">Versements libératoires ouvrant droit à l'exonération de la taxe d'apprentissage</field>
             <field name="code">6335</field>
             <field name="type" ref="impots_taxes"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="633"/>
         </record>
         <record model="account.account.template" id="6338">
             <field name="name">Autres</field>
             <field name="code">6338</field>
             <field name="type" ref="impots_taxes"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="633"/>
         </record>
         <record model="account.account.template" id="635">
             <field name="name">Autres impôts, taxes et versements assimilés (administration des impôts)</field>
             <field name="code">635</field>
-            <field name="kind">view</field>
+            <field name="type" ref="impots_taxes"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="63"/>
         </record>
         <record model="account.account.template" id="6351">
             <field name="name">Impôts directs (sauf impôts sur les bénéfices)</field>
             <field name="code">6351</field>
-            <field name="kind">view</field>
+            <field name="type" ref="impots_taxes"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="635"/>
         </record>
         <record model="account.account.template" id="63511">
             <field name="name">Taxe professionnelle</field>
             <field name="code">63511</field>
             <field name="type" ref="impots_taxes"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="6351"/>
         </record>
         <record model="account.account.template" id="63512">
             <field name="name">Taxes foncières</field>
             <field name="code">63512</field>
             <field name="type" ref="impots_taxes"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="6351"/>
         </record>
         <record model="account.account.template" id="63513">
             <field name="name">Autres impôts locaux</field>
             <field name="code">63513</field>
             <field name="type" ref="impots_taxes"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="6351"/>
         </record>
         <record model="account.account.template" id="63514">
             <field name="name">Taxe sur les véhicules des sociétés</field>
             <field name="code">63514</field>
             <field name="type" ref="impots_taxes"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="6351"/>
         </record>
         <record model="account.account.template" id="6352">
             <field name="name">Taxes sur le chiffre d'affaires non récupérables</field>
             <field name="code">6352</field>
             <field name="type" ref="impots_taxes"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="635"/>
         </record>
         <record model="account.account.template" id="6353">
             <field name="name">Impôts indirects</field>
             <field name="code">6353</field>
             <field name="type" ref="impots_taxes"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="635"/>
         </record>
         <record model="account.account.template" id="6354">
             <field name="name">Droits d'enregistrement et de timbre</field>
             <field name="code">6354</field>
             <field name="type" ref="impots_taxes"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="635"/>
         </record>
         <record model="account.account.template" id="63541">
             <field name="name">Droits de mutation</field>
             <field name="code">63541</field>
             <field name="type" ref="impots_taxes"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="6354"/>
         </record>
         <record model="account.account.template" id="6358">
             <field name="name">Autres droits</field>
             <field name="code">6358</field>
             <field name="type" ref="impots_taxes"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="635"/>
         </record>
         <record model="account.account.template" id="637">
             <field name="name">Autres impôts, taxes et versements assimilés (autres organismes)</field>
             <field name="code">637</field>
-            <field name="kind">view</field>
+            <field name="type" ref="impots_taxes"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="63"/>
         </record>
         <record model="account.account.template" id="6371">
             <field name="name">Contribution sociale de solidarité à la charge des sociétés</field>
             <field name="code">6371</field>
             <field name="type" ref="impots_taxes"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="637"/>
         </record>
         <record model="account.account.template" id="6372">
             <field name="name">Taxes perçues par les organismes publics internationaux</field>
             <field name="code">6372</field>
             <field name="type" ref="impots_taxes"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="637"/>
         </record>
         <record model="account.account.template" id="6374">
             <field name="name">Impôts et taxes exigibles à l'étranger</field>
             <field name="code">6374</field>
             <field name="type" ref="impots_taxes"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="637"/>
         </record>
         <record model="account.account.template" id="6378">
             <field name="name">Taxes diverses</field>
             <field name="code">6378</field>
             <field name="type" ref="impots_taxes"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="637"/>
         </record>
         <record model="account.account.template" id="64">
             <field name="name">Charges de personnel</field>
             <field name="code">64</field>
-            <field name="kind">view</field>
             <field name="parent" ref="6"/>
         </record>
         <record model="account.account.template" id="641">
             <field name="name">Rémunérations du personnel</field>
             <field name="code">641</field>
-            <field name="kind">view</field>
+            <field name="type" ref="salaires_traitements"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="64"/>
         </record>
         <record model="account.account.template" id="6411">
             <field name="name">Salaires, appointements</field>
             <field name="code">6411</field>
             <field name="type" ref="salaires_traitements"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="641"/>
         </record>
         <record model="account.account.template" id="6412">
             <field name="name">Congés payés</field>
             <field name="code">6412</field>
             <field name="type" ref="salaires_traitements"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="641"/>
         </record>
         <record model="account.account.template" id="6413">
             <field name="name">Primes et gratifications</field>
             <field name="code">6413</field>
             <field name="type" ref="salaires_traitements"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="641"/>
         </record>
         <record model="account.account.template" id="6414">
             <field name="name">Indemnités et avantages divers</field>
             <field name="code">6414</field>
             <field name="type" ref="salaires_traitements"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="641"/>
         </record>
         <record model="account.account.template" id="6415">
             <field name="name">Supplément familial</field>
             <field name="code">6415</field>
             <field name="type" ref="salaires_traitements"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="641"/>
         </record>
         <record model="account.account.template" id="644">
             <field name="name">Rémunération du travail de l'exploitant</field>
             <field name="code">644</field>
             <field name="type" ref="salaires_traitements"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="64"/>
         </record>
         <record model="account.account.template" id="645">
             <field name="name">Charges de Sécurité sociale et de prévoyance</field>
             <field name="code">645</field>
-            <field name="kind">view</field>
+            <field name="type" ref="charges_sociales"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="64"/>
         </record>
         <record model="account.account.template" id="6451">
             <field name="name">Cotisations à l'URSSAF</field>
             <field name="code">6451</field>
             <field name="type" ref="charges_sociales"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="645"/>
         </record>
         <record model="account.account.template" id="6452">
             <field name="name">Cotisations aux mutuelles</field>
             <field name="code">6452</field>
             <field name="type" ref="charges_sociales"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="645"/>
         </record>
         <record model="account.account.template" id="6453">
             <field name="name">Cotisations aux caisses de retraites</field>
             <field name="code">6453</field>
             <field name="type" ref="charges_sociales"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="645"/>
         </record>
         <record model="account.account.template" id="6454">
             <field name="name">Cotisations aux ASSEDIC</field>
             <field name="code">6454</field>
             <field name="type" ref="charges_sociales"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="645"/>
         </record>
         <record model="account.account.template" id="6458">
             <field name="name">Cotisations aux autres organismes sociaux</field>
             <field name="code">6458</field>
             <field name="type" ref="charges_sociales"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="645"/>
         </record>
         <record model="account.account.template" id="646">
             <field name="name">Cotisations sociales personnelles de l'exploitant</field>
             <field name="code">646</field>
-            <field name="kind">view</field>
+            <field name="type" ref="charges_sociales"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="64"/>
         </record>
         <record model="account.account.template" id="6461">
             <field name="name">Cotisations de l'exploitant à l'URSSAF</field>
             <field name="code">6461</field>
             <field name="type" ref="charges_sociales"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="646"/>
         </record>
         <record model="account.account.template" id="6462">
             <field name="name">Cotisations de l'exploitant aux mutuelles</field>
             <field name="code">6462</field>
             <field name="type" ref="charges_sociales"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="646"/>
         </record>
         <record model="account.account.template" id="6463">
             <field name="name">Cotisations de l'exploitant aux caisses de retraites</field>
             <field name="code">6463</field>
             <field name="type" ref="charges_sociales"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="646"/>
         </record>
         <record model="account.account.template" id="6468">
             <field name="name">Cotisations de l'exploitant aux autres organismes sociaux</field>
             <field name="code">6468</field>
             <field name="type" ref="charges_sociales"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="646"/>
         </record>
         <record model="account.account.template" id="647">
             <field name="name">Autres charges sociales</field>
             <field name="code">647</field>
-            <field name="kind">view</field>
+            <field name="type" ref="charges_sociales"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="64"/>
         </record>
         <record model="account.account.template" id="6471">
             <field name="name">Prestations directes</field>
             <field name="code">6471</field>
             <field name="type" ref="charges_sociales"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="647"/>
         </record>
         <record model="account.account.template" id="6472">
             <field name="name">Versements aux comités d'entreprise et d'établissement</field>
             <field name="code">6472</field>
             <field name="type" ref="charges_sociales"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="647"/>
         </record>
         <record model="account.account.template" id="6473">
             <field name="name">Versements aux comités d'hygiène et de sécurité</field>
             <field name="code">6473</field>
             <field name="type" ref="charges_sociales"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="647"/>
         </record>
         <record model="account.account.template" id="6474">
             <field name="name">Versements aux autres oeuvres sociales</field>
             <field name="code">6474</field>
             <field name="type" ref="charges_sociales"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="647"/>
         </record>
         <record model="account.account.template" id="6475">
             <field name="name">Médecine du travail pharmacie</field>
             <field name="code">6475</field>
             <field name="type" ref="charges_sociales"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="647"/>
         </record>
         <record model="account.account.template" id="648">
             <field name="name">Autres charges de personnel</field>
             <field name="code">648</field>
-            <field name="type" ref="salaires_traitements"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="64"/>
         </record>
         <record model="account.account.template" id="65">
             <field name="name">Autres charges de gestion courante</field>
             <field name="code">65</field>
-            <field name="kind">view</field>
+            <field name="type" ref="autres_charges"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="6"/>
         </record>
         <record model="account.account.template" id="651">
             <field name="name">Redevances pour concessions, brevets, licences, marques, procédés, logiciels, droits et valeurs similaires</field>
             <field name="code">651</field>
-            <field name="kind">view</field>
+            <field name="type" ref="autres_charges"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="65"/>
         </record>
         <record model="account.account.template" id="6511">
             <field name="name">Redevances pour concessions brevets, licences, marques, procédés, logiciels</field>
             <field name="code">6511</field>
             <field name="type" ref="autres_charges"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="651"/>
         </record>
         <record model="account.account.template" id="6516">
             <field name="name">Droits d'auteur et de reproduction</field>
             <field name="code">6516</field>
             <field name="type" ref="autres_charges"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="651"/>
         </record>
         <record model="account.account.template" id="6518">
             <field name="name">Autres droits et valeurs similaires</field>
             <field name="code">6518</field>
             <field name="type" ref="autres_charges"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="651"/>
         </record>
         <record model="account.account.template" id="653">
             <field name="name">Jetons de présence</field>
             <field name="code">653</field>
             <field name="type" ref="autres_charges"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="65"/>
         </record>
         <record model="account.account.template" id="654">
             <field name="name">Pertes sur créances irrécouvrables</field>
             <field name="code">654</field>
-            <field name="kind">view</field>
+            <field name="type" ref="autres_charges"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="65"/>
         </record>
         <record model="account.account.template" id="6541">
             <field name="name">Créances de l'exercice</field>
             <field name="code">6541</field>
             <field name="type" ref="autres_charges"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="654"/>
         </record>
         <record model="account.account.template" id="6544">
             <field name="name">Créances des exercices antérieurs</field>
             <field name="code">6544</field>
             <field name="type" ref="autres_charges"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="654"/>
         </record>
         <record model="account.account.template" id="655">
             <field name="name">Quotes-parts de résultat sur opérations faites en commun</field>
             <field name="code">655</field>
-            <field name="kind">view</field>
+            <field name="type" ref="charges_quotes-parts_resultat_operations_commun"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="65"/>
         </record>
         <record model="account.account.template" id="6551">
             <field name="name">Quote-part de bénéfice transférée (comptabilité du gérant)</field>
             <field name="code">6551</field>
             <field name="type" ref="charges_quotes-parts_resultat_operations_commun"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="655"/>
         </record>
         <record model="account.account.template" id="6555">
             <field name="name">Quote-part de perte supportée (comptabilité des associés non gérants)</field>
             <field name="code">6555</field>
             <field name="type" ref="charges_quotes-parts_resultat_operations_commun"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="655"/>
         </record>
         <record model="account.account.template" id="658">
             <field name="name">Charges diverses de gestion courante</field>
             <field name="code">658</field>
             <field name="type" ref="autres_charges"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="65"/>
         </record>
         <record model="account.account.template" id="66">
             <field name="name">Charges financières</field>
             <field name="code">66</field>
-            <field name="kind">view</field>
             <field name="parent" ref="6"/>
         </record>
         <record model="account.account.template" id="661">
             <field name="name">Charges d'intérêt</field>
             <field name="code">661</field>
-            <field name="kind">view</field>
+            <field name="type" ref="interets_charges_assimilees"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="66"/>
         </record>
         <record model="account.account.template" id="6611">
             <field name="name">Intérêts des emprunts et dettes</field>
             <field name="code">6611</field>
-            <field name="kind">view</field>
+            <field name="type" ref="interets_charges_assimilees"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="661"/>
         </record>
         <record model="account.account.template" id="66116">
             <field name="name">des emprunts et dettes assimilées</field>
             <field name="code">66116</field>
             <field name="type" ref="interets_charges_assimilees"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="6611"/>
         </record>
         <record model="account.account.template" id="66117">
             <field name="name">des dettes rattachées à des participations</field>
             <field name="code">66117</field>
             <field name="type" ref="interets_charges_assimilees"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="6611"/>
         </record>
         <record model="account.account.template" id="6615">
             <field name="name">Intérêts des comptes courants et des dépôts créditeurs</field>
             <field name="code">6615</field>
             <field name="type" ref="interets_charges_assimilees"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="661"/>
         </record>
         <record model="account.account.template" id="6616">
             <field name="name">Intérêts bancaires et sur opérations de financement (escompte, ...)</field>
             <field name="code">6616</field>
             <field name="type" ref="interets_charges_assimilees"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="661"/>
         </record>
         <record model="account.account.template" id="6617">
             <field name="name">Intérêts des obligations cautionnées</field>
             <field name="code">6617</field>
             <field name="type" ref="interets_charges_assimilees"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="661"/>
         </record>
         <record model="account.account.template" id="6618">
             <field name="name">Intérêts des autres dettes</field>
             <field name="code">6618</field>
-            <field name="kind">view</field>
+            <field name="type" ref="interets_charges_assimilees"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="661"/>
         </record>
         <record model="account.account.template" id="66181">
             <field name="name">des dettes commerciales</field>
             <field name="code">66181</field>
             <field name="type" ref="interets_charges_assimilees"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="6618"/>
         </record>
         <record model="account.account.template" id="66188">
             <field name="name">des dettes diverses</field>
             <field name="code">66188</field>
             <field name="type" ref="interets_charges_assimilees"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="6618"/>
         </record>
         <record model="account.account.template" id="664">
             <field name="name">Pertes sur créances liées à des participations</field>
             <field name="code">664</field>
             <field name="type" ref="interets_charges_assimilees"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="66"/>
         </record>
         <record model="account.account.template" id="665">
             <field name="name">Escomptes accordés</field>
             <field name="code">665</field>
             <field name="type" ref="interets_charges_assimilees"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">revenue</field>
             <field name="parent" ref="66"/>
         </record>
         <record model="account.account.template" id="666">
             <field name="name">Pertes de change</field>
             <field name="code">666</field>
             <field name="type" ref="differences_negatives_change"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="66"/>
         </record>
         <record model="account.account.template" id="667">
             <field name="name">Charges nettes sur cessions de valeurs mobilières de placement</field>
             <field name="code">667</field>
             <field name="type" ref="charges_nettes_cessions_valeurs_mobilieres_placement"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="66"/>
         </record>
         <record model="account.account.template" id="668">
             <field name="name">Autres charges financières</field>
             <field name="code">668</field>
             <field name="type" ref="interets_charges_assimilees"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="66"/>
         </record>
         <record model="account.account.template" id="67">
             <field name="name">Charges exceptionnelles</field>
             <field name="code">67</field>
-            <field name="kind">view</field>
             <field name="parent" ref="6"/>
         </record>
         <record model="account.account.template" id="671">
             <field name="name">Charges exceptionnelles sur opérations de gestion</field>
             <field name="code">671</field>
-            <field name="kind">view</field>
+            <field name="type" ref="charges_exceptionnelles_operations_gestion"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="67"/>
         </record>
         <record model="account.account.template" id="6711">
             <field name="name">Pénalités sur marchés (et dédits payés sur achats et ventes)</field>
             <field name="code">6711</field>
             <field name="type" ref="charges_exceptionnelles_operations_gestion"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="671"/>
         </record>
         <record model="account.account.template" id="6712">
             <field name="name">Pénalités, amendes fiscales et pénales</field>
             <field name="code">6712</field>
             <field name="type" ref="charges_exceptionnelles_operations_gestion"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="671"/>
         </record>
         <record model="account.account.template" id="6713">
             <field name="name">Dons, libéralités</field>
             <field name="code">6713</field>
             <field name="type" ref="charges_exceptionnelles_operations_gestion"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="671"/>
         </record>
         <record model="account.account.template" id="6714">
             <field name="name">Créances devenues irrécouvrables dans l'exercice</field>
             <field name="code">6714</field>
             <field name="type" ref="charges_exceptionnelles_operations_gestion"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="671"/>
         </record>
         <record model="account.account.template" id="6715">
             <field name="name">Subventions accordées</field>
             <field name="code">6715</field>
             <field name="type" ref="charges_exceptionnelles_operations_gestion"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="671"/>
         </record>
         <record model="account.account.template" id="6717">
             <field name="name">Rappels d'impôts (autres qu'impôts sur les bénéfices)</field>
             <field name="code">6717</field>
             <field name="type" ref="charges_exceptionnelles_operations_gestion"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="671"/>
         </record>
         <record model="account.account.template" id="6718">
             <field name="name">Autres charges exceptionnelles sur opérations de gestion</field>
             <field name="code">6718</field>
             <field name="type" ref="charges_exceptionnelles_operations_gestion"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="671"/>
         </record>
         <record model="account.account.template" id="672">
             <field name="name">Charges sur exercices antérieurs (en cours d'exercice seulement)</field>
             <field name="code">672</field>
-            <field name="type" ref="charges_exceptionnelles_operations_gestion"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="67"/>
         </record>
         <record model="account.account.template" id="675">
             <field name="name">Valeurs comptables des éléments d'actif cédés</field>
             <field name="code">675</field>
-            <field name="kind">view</field>
+            <field name="type" ref="charges_exceptionnelles_operations_capital"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="67"/>
         </record>
         <record model="account.account.template" id="6751">
             <field name="name">Immobilisations incorporelles</field>
             <field name="code">6751</field>
             <field name="type" ref="charges_exceptionnelles_operations_capital"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="675"/>
         </record>
         <record model="account.account.template" id="6752">
             <field name="name">Immobilisations corporelles</field>
             <field name="code">6752</field>
             <field name="type" ref="charges_exceptionnelles_operations_capital"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="675"/>
         </record>
         <record model="account.account.template" id="6756">
             <field name="name">Immobilisations financières</field>
             <field name="code">6756</field>
             <field name="type" ref="charges_exceptionnelles_operations_capital"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="675"/>
         </record>
         <record model="account.account.template" id="6758">
             <field name="name">Autres éléments d'actif</field>
             <field name="code">6758</field>
             <field name="type" ref="charges_exceptionnelles_operations_capital"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="675"/>
         </record>
         <record model="account.account.template" id="678">
             <field name="name">Autres charges exceptionnelles</field>
             <field name="code">678</field>
-            <field name="kind">view</field>
+            <field name="type" ref="charges_exceptionnelles_operations_capital"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="67"/>
         </record>
         <record model="account.account.template" id="6781">
             <field name="name">Malis provenant de clauses d'indexation</field>
             <field name="code">6781</field>
             <field name="type" ref="charges_exceptionnelles_operations_capital"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="678"/>
         </record>
         <record model="account.account.template" id="6782">
             <field name="name">Lots</field>
             <field name="code">6782</field>
             <field name="type" ref="charges_exceptionnelles_operations_capital"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="678"/>
         </record>
         <record model="account.account.template" id="6783">
             <field name="name">Malis provenant du rachat par l'entreprise d'actions et obligations émises par elle-même</field>
             <field name="code">6783</field>
             <field name="type" ref="charges_exceptionnelles_operations_capital"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="678"/>
         </record>
         <record model="account.account.template" id="6788">
             <field name="name">Charges exceptionnelles diverses</field>
             <field name="code">6788</field>
             <field name="type" ref="charges_exceptionnelles_operations_capital"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="678"/>
         </record>
         <record model="account.account.template" id="68">
             <field name="name">Dotations aux amortissements, dépréciations et provisions</field>
             <field name="code">68</field>
-            <field name="kind">view</field>
             <field name="parent" ref="6"/>
         </record>
         <record model="account.account.template" id="681">
             <field name="name">Dotations aux amortissements, dépréciations et provisions - Charges d'exploitation</field>
             <field name="code">681</field>
-            <field name="kind">view</field>
             <field name="parent" ref="68"/>
         </record>
         <record model="account.account.template" id="6811">
             <field name="name">Dotations aux amortissements des immobilisations incorporelles et corporelles</field>
             <field name="code">6811</field>
-            <field name="kind">view</field>
+            <field name="type" ref="dotation_amortissements_immobilisations"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="681"/>
         </record>
         <record model="account.account.template" id="68111">
             <field name="name">Immobilisations incorporelles</field>
             <field name="code">68111</field>
             <field name="type" ref="dotation_amortissements_immobilisations"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="6811"/>
         </record>
         <record model="account.account.template" id="68112">
             <field name="name">Immobilisations corporelles</field>
             <field name="code">68112</field>
             <field name="type" ref="dotation_amortissements_immobilisations"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="6811"/>
         </record>
         <record model="account.account.template" id="6812">
             <field name="name">Dotations aux amortissements des charges d'exploitation à répartir</field>
             <field name="code">6812</field>
             <field name="type" ref="dotation_amortissements_immobilisations"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="681"/>
         </record>
         <record model="account.account.template" id="6815">
             <field name="name">Dotations aux provisions d'exploitation</field>
             <field name="code">6815</field>
             <field name="type" ref="dotations_provisions"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="681"/>
         </record>
         <record model="account.account.template" id="6816">
             <field name="name">Dotations pour dépréciations des immobilisations incorporelles et corporelles</field>
             <field name="code">6816</field>
-            <field name="kind">view</field>
+            <field name="type" ref="dotation_depreciations_immobilisations"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="681"/>
         </record>
         <record model="account.account.template" id="68161">
             <field name="name">Immobilisations incorporelles</field>
             <field name="code">68161</field>
             <field name="type" ref="dotation_depreciations_immobilisations"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="6816"/>
         </record>
         <record model="account.account.template" id="68162">
             <field name="name">Immobilisations corporelles</field>
             <field name="code">68162</field>
             <field name="type" ref="dotation_depreciations_immobilisations"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="6816"/>
         </record>
         <record model="account.account.template" id="6817">
             <field name="name">Dotations aux provisions pour dépréciation des actifs circulants</field>
             <field name="code">6817</field>
-            <field name="kind">view</field>
+            <field name="type" ref="dotation_depreciations_actif_circulant"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="681"/>
         </record>
         <record model="account.account.template" id="68173">
             <field name="name">Stocks et en-cours</field>
             <field name="code">68173</field>
             <field name="type" ref="dotation_depreciations_actif_circulant"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="6817"/>
         </record>
         <record model="account.account.template" id="68174">
             <field name="name">Créances</field>
             <field name="code">68174</field>
             <field name="type" ref="dotation_depreciations_actif_circulant"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="6817"/>
         </record>
         <record model="account.account.template" id="686">
             <field name="name">Dotations aux amortissements, dépréciations et provisions - Charges financières</field>
             <field name="code">686</field>
-            <field name="kind">view</field>
+            <field name="type" ref="dotations_amortissements_depreciations_provisions"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="68"/>
         </record>
         <record model="account.account.template" id="6861">
             <field name="name">Dotations aux amortissements des primes de remboursement des obligations</field>
             <field name="code">6861</field>
             <field name="type" ref="dotations_amortissements_depreciations_provisions"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="686"/>
         </record>
         <record model="account.account.template" id="6865">
             <field name="name">Dotations aux provisions financiers</field>
             <field name="code">6865</field>
             <field name="type" ref="dotations_amortissements_depreciations_provisions"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="686"/>
         </record>
         <record model="account.account.template" id="6866">
             <field name="name">Dotations aux dépréciation des éléments financiers</field>
             <field name="code">6866</field>
-            <field name="kind">view</field>
+            <field name="type" ref="dotations_amortissements_depreciations_provisions"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="686"/>
         </record>
         <record model="account.account.template" id="68662">
             <field name="name">Immobilisations financières</field>
             <field name="code">68662</field>
             <field name="type" ref="dotations_amortissements_depreciations_provisions"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="6866"/>
         </record>
         <record model="account.account.template" id="68665">
             <field name="name">Valeurs mobilières de placement</field>
             <field name="code">68665</field>
             <field name="type" ref="dotations_amortissements_depreciations_provisions"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="6866"/>
         </record>
         <record model="account.account.template" id="6868">
             <field name="name">Autres dotations</field>
             <field name="code">6868</field>
             <field name="type" ref="dotations_amortissements_depreciations_provisions"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="686"/>
         </record>
         <record model="account.account.template" id="687">
             <field name="name">Dotations aux amortissements, dépréciations et provisions - Charges exceptionnelles</field>
             <field name="code">687</field>
-            <field name="kind">view</field>
+            <field name="type" ref="charges_exceptionnelles_dotations_provisions"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="68"/>
         </record>
         <record model="account.account.template" id="6871">
             <field name="name">Dotations aux amortissements exceptionnels des immobilisations</field>
             <field name="code">6871</field>
-            <field name="type" ref="charges_exceptionnelles_dotations_amortissements_depreciations_provisions"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
+            <field name="type" ref="charges_exceptionnelles_dotations_provisions"/>
             <field name="parent" ref="687"/>
         </record>
         <record model="account.account.template" id="6872">
             <field name="name">Dotations aux provisions réglementées (immobilisations)</field>
             <field name="code">6872</field>
-            <field name="kind">view</field>
+            <field name="type" ref="charges_exceptionnelles_dotations_provisions"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="687"/>
         </record>
         <record model="account.account.template" id="68725">
             <field name="name">Amortissements dérogatoires</field>
             <field name="code">68725</field>
-            <field name="type" ref="charges_exceptionnelles_dotations_amortissements_depreciations_provisions"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
+            <field name="type" ref="charges_exceptionnelles_dotations_provisions"/>
             <field name="parent" ref="6872"/>
         </record>
         <record model="account.account.template" id="6873">
             <field name="name">Dotations aux provisions réglementées (stocks)</field>
             <field name="code">6873</field>
-            <field name="type" ref="charges_exceptionnelles_dotations_amortissements_depreciations_provisions"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
+            <field name="type" ref="charges_exceptionnelles_dotations_provisions"/>
             <field name="parent" ref="687"/>
         </record>
         <record model="account.account.template" id="6874">
             <field name="name">Dotations aux autres provisions réglementées</field>
             <field name="code">6874</field>
-            <field name="type" ref="charges_exceptionnelles_dotations_amortissements_depreciations_provisions"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
+            <field name="type" ref="charges_exceptionnelles_dotations_provisions"/>
             <field name="parent" ref="687"/>
         </record>
         <record model="account.account.template" id="6875">
             <field name="name">Dotations aux provisions exceptionnelles</field>
             <field name="code">6875</field>
-            <field name="type" ref="charges_exceptionnelles_dotations_amortissements_depreciations_provisions"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
+            <field name="type" ref="charges_exceptionnelles_dotations_provisions"/>
             <field name="parent" ref="687"/>
         </record>
         <record model="account.account.template" id="6876">
             <field name="name">Dotations aux dépréciations exceptionnelles</field>
             <field name="code">6876</field>
-            <field name="type" ref="charges_exceptionnelles_dotations_amortissements_depreciations_provisions"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
+            <field name="type" ref="charges_exceptionnelles_dotations_provisions"/>
             <field name="parent" ref="687"/>
         </record>
         <record model="account.account.template" id="69">
             <field name="name">Participation des salariés - Impôts sur les bénéfices et assimilés</field>
             <field name="code">69</field>
-            <field name="kind">view</field>
             <field name="parent" ref="6"/>
         </record>
         <record model="account.account.template" id="691">
             <field name="name">Participation des salariés aux résultats</field>
             <field name="code">691</field>
             <field name="type" ref="participation_salaries_resultats"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="69"/>
         </record>
         <record model="account.account.template" id="695">
             <field name="name">Impôts sur les bénéfices</field>
             <field name="code">695</field>
-            <field name="kind">view</field>
+            <field name="type" ref="impots_benefices"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="69"/>
         </record>
         <record model="account.account.template" id="6951">
             <field name="name">Impôts dus en France</field>
             <field name="code">6951</field>
             <field name="type" ref="impots_benefices"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="695"/>
         </record>
         <record model="account.account.template" id="6952">
             <field name="name">Contribution additionnelle à l'impôt sur les bénéfices</field>
             <field name="code">6952</field>
             <field name="type" ref="impots_benefices"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="695"/>
         </record>
         <record model="account.account.template" id="6954">
             <field name="name">Impôts dus à l'étranger</field>
             <field name="code">6954</field>
             <field name="type" ref="impots_benefices"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="695"/>
         </record>
         <record model="account.account.template" id="696">
             <field name="name">Supplément d'impôt sur les sociétés lié aux distributions</field>
             <field name="code">696</field>
             <field name="type" ref="impots_benefices"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="69"/>
         </record>
         <record model="account.account.template" id="698">
             <field name="name">Intégration fiscale</field>
             <field name="code">698</field>
-            <field name="kind">view</field>
+            <field name="type" ref="impots_benefices"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="69"/>
         </record>
         <record model="account.account.template" id="6981">
             <field name="name">Intégration fiscale - Charges</field>
             <field name="code">6981</field>
             <field name="type" ref="impots_benefices"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="698"/>
         </record>
         <record model="account.account.template" id="6989">
             <field name="name">Intégration fiscale - Produits</field>
             <field name="code">6989</field>
             <field name="type" ref="impots_benefices"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="698"/>
         </record>
         <record model="account.account.template" id="699">
             <field name="name">Produits, Reports en arrière des déficits</field>
             <field name="code">699</field>
             <field name="type" ref="impots_benefices"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="69"/>
         </record>
         <record model="account.account.template" id="7">
             <field name="name">Comptes de produits</field>
             <field name="code">7</field>
-            <field name="kind">view</field>
             <field name="parent" ref="root"/>
         </record>
         <record model="account.account.template" id="70">
             <field name="name">Ventes de produits fabriqués, prestations de service, marchandises</field>
             <field name="code">70</field>
-            <field name="kind">view</field>
+            <field name="type" ref="production_vendue"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="7"/>
         </record>
         <record model="account.account.template" id="701">
             <field name="name">Ventes de produits finis</field>
             <field name="code">701</field>
-            <field name="kind">view</field>
+            <field name="type" ref="production_vendue"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="70"/>
         </record>
         <record model="account.account.template" id="7011">
             <field name="name">Produits finis (ou groupe) A</field>
             <field name="code">7011</field>
             <field name="type" ref="production_vendue"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">revenue</field>
             <field name="parent" ref="701"/>
         </record>
         <record model="account.account.template" id="7012">
             <field name="name">Produits finis (ou groupe) B</field>
             <field name="code">7012</field>
             <field name="type" ref="production_vendue"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">revenue</field>
             <field name="parent" ref="701"/>
         </record>
         <record model="account.account.template" id="702">
             <field name="name">Ventes de produits intermédiaires</field>
             <field name="code">702</field>
             <field name="type" ref="production_vendue"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">revenue</field>
             <field name="parent" ref="70"/>
         </record>
         <record model="account.account.template" id="703">
             <field name="name">Ventes de produits résiduels</field>
             <field name="code">703</field>
             <field name="type" ref="production_vendue"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">revenue</field>
             <field name="parent" ref="70"/>
         </record>
         <record model="account.account.template" id="704">
             <field name="name">Travaux</field>
             <field name="code">704</field>
-            <field name="kind">view</field>
+            <field name="type" ref="production_vendue"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="70"/>
         </record>
         <record model="account.account.template" id="7041">
             <field name="name">Travaux de catégorie (ou activité) A</field>
             <field name="code">7041</field>
             <field name="type" ref="production_vendue"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">revenue</field>
             <field name="parent" ref="704"/>
         </record>
         <record model="account.account.template" id="7042">
             <field name="name">Travaux de catégorie (ou activité) B</field>
             <field name="code">7042</field>
             <field name="type" ref="production_vendue"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">revenue</field>
             <field name="parent" ref="704"/>
         </record>
         <record model="account.account.template" id="705">
             <field name="name">Études</field>
             <field name="code">705</field>
             <field name="type" ref="production_vendue"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">revenue</field>
             <field name="parent" ref="70"/>
         </record>
         <record model="account.account.template" id="706">
             <field name="name">Prestations de services</field>
             <field name="code">706</field>
             <field name="type" ref="production_vendue"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">revenue</field>
             <field name="parent" ref="70"/>
         </record>
         <record model="account.account.template" id="707">
             <field name="name">Ventes de marchandises</field>
             <field name="code">707</field>
-            <field name="kind">view</field>
+            <field name="type" ref="vente_marchandises"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="70"/>
         </record>
         <record model="account.account.template" id="7071">
             <field name="name">Marchandises (ou groupe) A</field>
             <field name="code">7071</field>
             <field name="type" ref="vente_marchandises"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">revenue</field>
             <field name="parent" ref="707"/>
         </record>
         <record model="account.account.template" id="7072">
             <field name="name">Marchandises (ou groupe) B</field>
             <field name="code">7072</field>
             <field name="type" ref="vente_marchandises"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">revenue</field>
             <field name="parent" ref="707"/>
         </record>
+        <!-- The type of 708 can be vente_marchandises or production_vendue
+             depending of the product so we do not set it to let user choose -->
         <record model="account.account.template" id="708">
             <field name="name">Produits des activités annexes</field>
             <field name="code">708</field>
-            <field name="kind">view</field>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="70"/>
         </record>
         <record model="account.account.template" id="7081">
             <field name="name">Produits des services exploités dans l'intérêt du personnel</field>
             <field name="code">7081</field>
-            <field name="type" ref="production_vendue"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">revenue</field>
             <field name="parent" ref="708"/>
         </record>
         <record model="account.account.template" id="7082">
             <field name="name">Commissions et courtages</field>
             <field name="code">7082</field>
-            <field name="type" ref="production_vendue"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">revenue</field>
             <field name="parent" ref="708"/>
         </record>
         <record model="account.account.template" id="7083">
             <field name="name">Locations diverses</field>
             <field name="code">7083</field>
-            <field name="type" ref="production_vendue"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">revenue</field>
             <field name="parent" ref="708"/>
         </record>
         <record model="account.account.template" id="7084">
             <field name="name">Mise à disposition de personnel facturée</field>
             <field name="code">7084</field>
-            <field name="type" ref="production_vendue"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">revenue</field>
             <field name="parent" ref="708"/>
         </record>
         <record model="account.account.template" id="7085">
             <field name="name">Ports et frais accessoires facturés</field>
             <field name="code">7085</field>
-            <field name="type" ref="production_vendue"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">revenue</field>
             <field name="parent" ref="708"/>
         </record>
         <record model="account.account.template" id="7086">
             <field name="name">Bonis sur reprises d'emballages consignés</field>
             <field name="code">7086</field>
-            <field name="type" ref="production_vendue"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">revenue</field>
             <field name="parent" ref="708"/>
         </record>
         <record model="account.account.template" id="7087">
             <field name="name">Bonifications obtenues des clients et primes sur ventes</field>
             <field name="code">7087</field>
-            <field name="type" ref="production_vendue"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">revenue</field>
             <field name="parent" ref="708"/>
         </record>
         <record model="account.account.template" id="7088">
             <field name="name">Autres produits d'activités annexes (cessions d'approvisionnements, ...)</field>
             <field name="code">7088</field>
-            <field name="type" ref="production_vendue"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">revenue</field>
             <field name="parent" ref="708"/>
         </record>
         <record model="account.account.template" id="709">
             <field name="name">Rabais, remises et ristournes accordés par l'entreprise</field>
             <field name="code">709</field>
-            <field name="kind">view</field>
+            <field name="type" ref="production_vendue"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="70"/>
         </record>
         <record model="account.account.template" id="7091">
             <field name="name">sur ventes de produits finis</field>
             <field name="code">7091</field>
             <field name="type" ref="production_vendue"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">revenue</field>
             <field name="parent" ref="709"/>
         </record>
         <record model="account.account.template" id="7092">
             <field name="name">sur ventes de produits intermédiaires</field>
             <field name="code">7092</field>
             <field name="type" ref="production_vendue"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">revenue</field>
             <field name="parent" ref="709"/>
         </record>
         <record model="account.account.template" id="7094">
             <field name="name">sur travaux</field>
             <field name="code">7094</field>
             <field name="type" ref="production_vendue"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">revenue</field>
             <field name="parent" ref="709"/>
         </record>
         <record model="account.account.template" id="7095">
             <field name="name">sur études</field>
             <field name="code">7095</field>
             <field name="type" ref="production_vendue"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">revenue</field>
             <field name="parent" ref="709"/>
         </record>
         <record model="account.account.template" id="7096">
             <field name="name">sur prestations de services</field>
             <field name="code">7096</field>
             <field name="type" ref="production_vendue"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">revenue</field>
             <field name="parent" ref="709"/>
         </record>
         <record model="account.account.template" id="7097">
             <field name="name">sur ventes de marchandises</field>
             <field name="code">7097</field>
             <field name="type" ref="vente_marchandises"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">revenue</field>
             <field name="parent" ref="709"/>
         </record>
         <record model="account.account.template" id="7098">
             <field name="name">sur produits des activités annexes</field>
             <field name="code">7098</field>
             <field name="type" ref="production_vendue"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">revenue</field>
             <field name="parent" ref="709"/>
         </record>
         <record model="account.account.template" id="71">
             <field name="name">Production stockée (ou déstockage)</field>
             <field name="code">71</field>
-            <field name="kind">view</field>
             <field name="parent" ref="7"/>
         </record>
         <record model="account.account.template" id="713">
             <field name="name">Variation des stocks (en-cours de production, produits)</field>
             <field name="code">713</field>
-            <field name="kind">view</field>
+            <field name="type" ref="production_stockee"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="71"/>
         </record>
         <record model="account.account.template" id="7133">
             <field name="name">Variation des en-cours de production de biens</field>
             <field name="code">7133</field>
-            <field name="kind">view</field>
+            <field name="type" ref="production_stockee"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="713"/>
         </record>
         <record model="account.account.template" id="71331">
             <field name="name">Produits en cours</field>
             <field name="code">71331</field>
             <field name="type" ref="production_stockee"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">revenue</field>
             <field name="parent" ref="7133"/>
         </record>
         <record model="account.account.template" id="71335">
             <field name="name">Travaux en cours</field>
             <field name="code">71335</field>
             <field name="type" ref="production_stockee"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">revenue</field>
             <field name="parent" ref="7133"/>
         </record>
         <record model="account.account.template" id="7134">
             <field name="name">Variation des en-cours de production de services</field>
             <field name="code">7134</field>
-            <field name="kind">view</field>
+            <field name="type" ref="production_stockee"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="713"/>
         </record>
         <record model="account.account.template" id="71341">
             <field name="name">Études en cours</field>
             <field name="code">71341</field>
             <field name="type" ref="production_stockee"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">revenue</field>
             <field name="parent" ref="7134"/>
         </record>
         <record model="account.account.template" id="71345">
             <field name="name">Prestations de services en cours</field>
             <field name="code">71345</field>
             <field name="type" ref="production_stockee"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">revenue</field>
             <field name="parent" ref="7134"/>
         </record>
         <record model="account.account.template" id="7135">
             <field name="name">Variation des stocks de produits</field>
             <field name="code">7135</field>
-            <field name="kind">view</field>
+            <field name="type" ref="production_stockee"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="713"/>
         </record>
         <record model="account.account.template" id="71351">
             <field name="name">Produits intermédiaires</field>
             <field name="code">71351</field>
             <field name="type" ref="production_stockee"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">revenue</field>
             <field name="parent" ref="7135"/>
         </record>
         <record model="account.account.template" id="71355">
             <field name="name">Produits finis</field>
             <field name="code">71355</field>
             <field name="type" ref="production_stockee"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">revenue</field>
             <field name="parent" ref="7135"/>
         </record>
         <record model="account.account.template" id="71358">
             <field name="name">Produits résiduels</field>
             <field name="code">71358</field>
             <field name="type" ref="production_stockee"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">revenue</field>
             <field name="parent" ref="7135"/>
         </record>
         <record model="account.account.template" id="72">
             <field name="name">Production immobilisée</field>
             <field name="code">72</field>
-            <field name="kind">view</field>
+            <field name="type" ref="production_immobilisee"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="7"/>
         </record>
         <record model="account.account.template" id="721">
             <field name="name">Immobilisations incorporelles</field>
             <field name="code">721</field>
             <field name="type" ref="production_immobilisee"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">revenue</field>
             <field name="parent" ref="72"/>
         </record>
         <record model="account.account.template" id="722">
             <field name="name">Immobilisations corporelles</field>
             <field name="code">722</field>
             <field name="type" ref="production_immobilisee"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">revenue</field>
             <field name="parent" ref="72"/>
         </record>
         <record model="account.account.template" id="74">
             <field name="name">Subventions d'exploitation</field>
             <field name="code">74</field>
-            <field name="kind">view</field>
+            <field name="type" ref="subventions_exploitation"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="7"/>
         </record>
         <record model="account.account.template" id="75">
             <field name="name">Autres produits de gestion courante</field>
             <field name="code">75</field>
-            <field name="kind">view</field>
+            <field name="type" ref="produits_exploitation_autres"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="7"/>
         </record>
         <record model="account.account.template" id="751">
             <field name="name">Redevances pour concessions, brevets, licences, marques, procédés, logiciels, droits et valeurs similaires</field>
             <field name="code">751</field>
-            <field name="kind">view</field>
+            <field name="type" ref="produits_exploitation_autres"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="75"/>
         </record>
         <record model="account.account.template" id="7511">
             <field name="name">Redevances pour concessions, brevets, licences, marques, procédés, logiciels</field>
             <field name="code">7511</field>
             <field name="type" ref="produits_exploitation_autres"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">revenue</field>
             <field name="parent" ref="751"/>
         </record>
         <record model="account.account.template" id="7516">
             <field name="name">Droits d'auteur et de reproduction</field>
             <field name="code">7516</field>
             <field name="type" ref="produits_exploitation_autres"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">revenue</field>
             <field name="parent" ref="751"/>
         </record>
         <record model="account.account.template" id="7518">
             <field name="name">Autres droits et valeurs similaires</field>
             <field name="code">7518</field>
             <field name="type" ref="produits_exploitation_autres"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">revenue</field>
             <field name="parent" ref="751"/>
         </record>
         <record model="account.account.template" id="752">
             <field name="name">Revenus des immeubles non affectés aux activités professionnelles</field>
             <field name="code">752</field>
             <field name="type" ref="produits_exploitation_autres"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">revenue</field>
             <field name="parent" ref="75"/>
         </record>
         <record model="account.account.template" id="753">
             <field name="name">Jetons de présence et rémunérations d'administrateurs, gérants</field>
             <field name="code">753</field>
             <field name="type" ref="produits_exploitation_autres"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">revenue</field>
             <field name="parent" ref="75"/>
         </record>
         <record model="account.account.template" id="754">
             <field name="name">Ristournes perçues des coopératives (provenant des excédents)</field>
             <field name="code">754</field>
             <field name="type" ref="produits_exploitation_autres"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">revenue</field>
             <field name="parent" ref="75"/>
         </record>
         <record model="account.account.template" id="755">
             <field name="name">Quotes-parts de résultat sur opérations faites en commun</field>
             <field name="code">755</field>
-            <field name="kind">view</field>
+            <field name="type" ref="produits_quotes-parts_resultat_operations_commun"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="75"/>
         </record>
         <record model="account.account.template" id="7551">
             <field name="name">Quote-part de perte transférée (comptabilité du gérant)</field>
             <field name="code">7551</field>
             <field name="type" ref="produits_quotes-parts_resultat_operations_commun"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">revenue</field>
             <field name="parent" ref="755"/>
         </record>
         <record model="account.account.template" id="7555">
             <field name="name">Quote-part de bénéfice attribuée (comptabilité des associés non-gérants)</field>
             <field name="code">7555</field>
             <field name="type" ref="produits_quotes-parts_resultat_operations_commun"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">revenue</field>
             <field name="parent" ref="755"/>
         </record>
         <record model="account.account.template" id="758">
             <field name="name">Produits divers de gestion courante</field>
             <field name="code">758</field>
             <field name="type" ref="produits_exploitation_autres"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">revenue</field>
             <field name="parent" ref="75"/>
         </record>
         <record model="account.account.template" id="76">
             <field name="name">Produits financiers</field>
             <field name="code">76</field>
-            <field name="kind">view</field>
             <field name="parent" ref="7"/>
         </record>
         <record model="account.account.template" id="761">
             <field name="name">Produits de participations</field>
             <field name="code">761</field>
-            <field name="kind">view</field>
+            <field name="type" ref="produits_participation"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="76"/>
         </record>
         <record model="account.account.template" id="7611">
             <field name="name">Revenus des titres de participation</field>
             <field name="code">7611</field>
             <field name="type" ref="produits_participation"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">revenue</field>
             <field name="parent" ref="761"/>
         </record>
         <record model="account.account.template" id="7616">
             <field name="name">Revenus sur autres formes de participation</field>
             <field name="code">7616</field>
             <field name="type" ref="produits_participation"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">revenue</field>
             <field name="parent" ref="761"/>
         </record>
         <record model="account.account.template" id="7617">
             <field name="name">Revenus des créances rattachées à des participations</field>
             <field name="code">7617</field>
             <field name="type" ref="produits_participation"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">revenue</field>
             <field name="parent" ref="761"/>
         </record>
         <record model="account.account.template" id="762">
             <field name="name">Produits des autres immobilisations financières</field>
             <field name="code">762</field>
-            <field name="kind">view</field>
+            <field name="type" ref="produits_autres_valeurs_mobilieres_creances_actif_immobilise"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="76"/>
         </record>
         <record model="account.account.template" id="7621">
             <field name="name">Revenus des titres immobilisés</field>
             <field name="code">7621</field>
             <field name="type" ref="produits_autres_valeurs_mobilieres_creances_actif_immobilise"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">revenue</field>
             <field name="parent" ref="762"/>
         </record>
         <record model="account.account.template" id="7626">
             <field name="name">Revenus des prêts</field>
             <field name="code">7626</field>
             <field name="type" ref="produits_autres_valeurs_mobilieres_creances_actif_immobilise"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">revenue</field>
             <field name="parent" ref="762"/>
         </record>
         <record model="account.account.template" id="7627">
             <field name="name">Revenus des créances immobilisées</field>
             <field name="code">7627</field>
             <field name="type" ref="produits_autres_valeurs_mobilieres_creances_actif_immobilise"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">revenue</field>
             <field name="parent" ref="762"/>
         </record>
         <record model="account.account.template" id="763">
             <field name="name">Revenus des autres créances</field>
             <field name="code">763</field>
-            <field name="kind">view</field>
+            <field name="type" ref="produits_autres_interets_produits_assimiles"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="76"/>
         </record>
         <record model="account.account.template" id="7631">
             <field name="name">Revenus des créances commerciales</field>
             <field name="code">7631</field>
             <field name="type" ref="produits_autres_interets_produits_assimiles"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">revenue</field>
             <field name="parent" ref="763"/>
         </record>
         <record model="account.account.template" id="7638">
             <field name="name">Revenus des créances diverses</field>
             <field name="code">7638</field>
             <field name="type" ref="produits_autres_interets_produits_assimiles"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">revenue</field>
             <field name="parent" ref="763"/>
         </record>
         <record model="account.account.template" id="764">
             <field name="name">Revenus des valeurs mobilières de placement</field>
             <field name="code">764</field>
             <field name="type" ref="produits_autres_interets_produits_assimiles"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">revenue</field>
             <field name="parent" ref="76"/>
         </record>
         <record model="account.account.template" id="765">
             <field name="name">Escomptes obtenus</field>
             <field name="code">765</field>
             <field name="type" ref="produits_autres_interets_produits_assimiles"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">expense</field>
             <field name="parent" ref="76"/>
         </record>
         <record model="account.account.template" id="766">
             <field name="name">Gains de change</field>
             <field name="code">766</field>
             <field name="type" ref="differences_positives_change"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">revenue</field>
             <field name="parent" ref="76"/>
         </record>
         <record model="account.account.template" id="767">
             <field name="name">Produits nets sur cessions de valeurs mobilières de placement</field>
             <field name="code">767</field>
             <field name="type" ref="produits_nets_cessions_valeurs_mobilieres_placement"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">revenue</field>
             <field name="parent" ref="76"/>
         </record>
         <record model="account.account.template" id="768">
             <field name="name">Autres produits financiers</field>
             <field name="code">768</field>
             <field name="type" ref="produits_autres_interets_produits_assimiles"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">revenue</field>
             <field name="parent" ref="76"/>
         </record>
         <record model="account.account.template" id="77">
             <field name="name">Produits exceptionnels</field>
             <field name="code">77</field>
-            <field name="kind">view</field>
             <field name="parent" ref="7"/>
         </record>
         <record model="account.account.template" id="771">
             <field name="name">Produits exceptionnels sur opérations de gestion</field>
             <field name="code">771</field>
-            <field name="kind">view</field>
+            <field name="type" ref="produits_exceptionnels_operations_gestion"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="77"/>
         </record>
         <record model="account.account.template" id="7711">
             <field name="name">Dédits et pénalités perçus sur achats et sur ventes</field>
             <field name="code">7711</field>
             <field name="type" ref="produits_exceptionnels_operations_gestion"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">revenue</field>
             <field name="parent" ref="771"/>
         </record>
         <record model="account.account.template" id="7713">
             <field name="name">Libéralités reçues</field>
             <field name="code">7713</field>
             <field name="type" ref="produits_exceptionnels_operations_gestion"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">revenue</field>
             <field name="parent" ref="771"/>
         </record>
         <record model="account.account.template" id="7714">
             <field name="name">Rentrées sur créances amorties</field>
             <field name="code">7714</field>
             <field name="type" ref="produits_exceptionnels_operations_gestion"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">revenue</field>
             <field name="parent" ref="771"/>
         </record>
         <record model="account.account.template" id="7715">
             <field name="name">Subventions d'équilibre</field>
             <field name="code">7715</field>
             <field name="type" ref="produits_exceptionnels_operations_gestion"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">revenue</field>
             <field name="parent" ref="771"/>
         </record>
         <record model="account.account.template" id="7717">
             <field name="name">Dégrèvements d'impôts autres qu'impôts sur les bénéfices</field>
             <field name="code">7717</field>
             <field name="type" ref="produits_exceptionnels_operations_gestion"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">revenue</field>
             <field name="parent" ref="771"/>
         </record>
         <record model="account.account.template" id="7718">
             <field name="name">Autres produits exceptionnels sur opérations de gestion</field>
             <field name="code">7718</field>
             <field name="type" ref="produits_exceptionnels_operations_gestion"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">revenue</field>
             <field name="parent" ref="771"/>
         </record>
         <record model="account.account.template" id="772">
             <field name="name">Produits sur exercices antérieurs (en cours d'exercice seulement)</field>
             <field name="code">772</field>
-            <field name="type" ref="produits_exceptionnels_operations_gestion"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">revenue</field>
             <field name="parent" ref="77"/>
         </record>
         <record model="account.account.template" id="775">
             <field name="name">Produits des cessions d'éléments d'actif</field>
             <field name="code">775</field>
-            <field name="kind">view</field>
+            <field name="type" ref="produits_exceptionnels_operations_capital"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="77"/>
         </record>
         <record model="account.account.template" id="7751">
             <field name="name">Immobilisations incorporelles</field>
             <field name="code">7751</field>
             <field name="type" ref="produits_exceptionnels_operations_capital"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">revenue</field>
             <field name="parent" ref="775"/>
         </record>
         <record model="account.account.template" id="7752">
             <field name="name">Immobilisations corporelles</field>
             <field name="code">7752</field>
             <field name="type" ref="produits_exceptionnels_operations_capital"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">revenue</field>
             <field name="parent" ref="775"/>
         </record>
         <record model="account.account.template" id="7756">
             <field name="name">Immobilisations financières</field>
             <field name="code">7756</field>
             <field name="type" ref="produits_exceptionnels_operations_capital"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">revenue</field>
             <field name="parent" ref="775"/>
         </record>
         <record model="account.account.template" id="7758">
             <field name="name">Autres éléments d'actif</field>
             <field name="code">7758</field>
             <field name="type" ref="produits_exceptionnels_operations_capital"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">revenue</field>
             <field name="parent" ref="775"/>
         </record>
         <record model="account.account.template" id="777">
             <field name="name">Quote-part des subventions d'investissement virée au résultat de l'exercice</field>
             <field name="code">777</field>
             <field name="type" ref="produits_exceptionnels_operations_capital"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">revenue</field>
             <field name="parent" ref="77"/>
         </record>
         <record model="account.account.template" id="778">
             <field name="name">Autres produits exceptionnels</field>
             <field name="code">778</field>
-            <field name="kind">view</field>
+            <field name="type" ref="produits_exceptionnels_operations_capital"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="77"/>
         </record>
         <record model="account.account.template" id="7781">
             <field name="name">Bonis provenant de clauses d'indexation</field>
             <field name="code">7781</field>
             <field name="type" ref="produits_exceptionnels_operations_capital"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">revenue</field>
             <field name="parent" ref="778"/>
         </record>
         <record model="account.account.template" id="7782">
             <field name="name">Lots</field>
             <field name="code">7782</field>
             <field name="type" ref="produits_exceptionnels_operations_capital"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">revenue</field>
             <field name="parent" ref="778"/>
         </record>
         <record model="account.account.template" id="7783">
             <field name="name">Bonis provenant du rachat par l'entreprise d'actions et d'obligations émises par elle-même</field>
             <field name="code">7783</field>
             <field name="type" ref="produits_exceptionnels_operations_capital"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">revenue</field>
             <field name="parent" ref="778"/>
         </record>
         <record model="account.account.template" id="7788">
             <field name="name">Produits exceptionnels divers</field>
             <field name="code">7788</field>
             <field name="type" ref="produits_exceptionnels_operations_capital"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">revenue</field>
             <field name="parent" ref="778"/>
         </record>
         <record model="account.account.template" id="78">
             <field name="name">Reprises sur amortissements, dépréciations et provisions</field>
             <field name="code">78</field>
-            <field name="kind">view</field>
             <field name="parent" ref="7"/>
         </record>
         <record model="account.account.template" id="781">
             <field name="name">Reprises sur amortissements, dépréciations et provisions (à inscrire dans les produits d'exploitation)</field>
             <field name="code">781</field>
-            <field name="kind">view</field>
+            <field name="type" ref="produits_exploitation_reprises_provisions_depreciations_amortissements_transferts_charges"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="78"/>
         </record>
         <record model="account.account.template" id="7811">
             <field name="name">Reprises sur amortissements des immobilisations incorporelles et corporelles</field>
             <field name="code">7811</field>
             <field name="type" ref="produits_exploitation_reprises_provisions_depreciations_amortissements_transferts_charges"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">revenue</field>
             <field name="parent" ref="781"/>
         </record>
         <record model="account.account.template" id="78111">
             <field name="name">Immobilisations incorporelles</field>
             <field name="code">78111</field>
             <field name="type" ref="produits_exploitation_reprises_provisions_depreciations_amortissements_transferts_charges"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">revenue</field>
             <field name="parent" ref="7811"/>
         </record>
         <record model="account.account.template" id="78112">
             <field name="name">Immobilisations corporelles</field>
             <field name="code">78112</field>
             <field name="type" ref="produits_exploitation_reprises_provisions_depreciations_amortissements_transferts_charges"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">revenue</field>
             <field name="parent" ref="7811"/>
         </record>
         <record model="account.account.template" id="7815">
             <field name="name">Reprises sur provisions d'exploitation</field>
             <field name="code">7815</field>
             <field name="type" ref="produits_exploitation_reprises_provisions_depreciations_amortissements_transferts_charges"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">revenue</field>
             <field name="parent" ref="781"/>
         </record>
         <record model="account.account.template" id="7816">
             <field name="name">Reprises sur dépréciations des immobilisations corporelles et incorporelles</field>
             <field name="code">7816</field>
-            <field name="kind">view</field>
+            <field name="type" ref="produits_exploitation_reprises_provisions_depreciations_amortissements_transferts_charges"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="781"/>
         </record>
         <record model="account.account.template" id="78161">
             <field name="name">Immobilisations incorporelles</field>
             <field name="code">78161</field>
             <field name="type" ref="produits_exploitation_reprises_provisions_depreciations_amortissements_transferts_charges"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">revenue</field>
             <field name="parent" ref="7816"/>
         </record>
         <record model="account.account.template" id="78162">
             <field name="name">Immobilisations corporelles</field>
             <field name="code">78162</field>
             <field name="type" ref="produits_exploitation_reprises_provisions_depreciations_amortissements_transferts_charges"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">revenue</field>
             <field name="parent" ref="7816"/>
         </record>
         <record model="account.account.template" id="7817">
             <field name="name">Reprises sur dépréciations des actifs circulants</field>
             <field name="code">7817</field>
-            <field name="kind">view</field>
+            <field name="type" ref="produits_exploitation_reprises_provisions_depreciations_amortissements_transferts_charges"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="781"/>
         </record>
         <record model="account.account.template" id="78173">
             <field name="name">Stocks et en-cours</field>
             <field name="code">78173</field>
             <field name="type" ref="produits_exploitation_reprises_provisions_depreciations_amortissements_transferts_charges"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">revenue</field>
             <field name="parent" ref="7817"/>
         </record>
         <record model="account.account.template" id="78174">
             <field name="name">Créances</field>
             <field name="code">78174</field>
             <field name="type" ref="produits_exploitation_reprises_provisions_depreciations_amortissements_transferts_charges"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">revenue</field>
             <field name="parent" ref="7817"/>
         </record>
         <record model="account.account.template" id="786">
             <field name="name">Reprises sur dépréciations et provisions (à inscrire dans les produits financiers)</field>
             <field name="code">786</field>
-            <field name="kind">view</field>
+            <field name="type" ref="produits_financiers_reprises_provisions_depreciations_amortissements_transferts_charges"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="78"/>
         </record>
         <record model="account.account.template" id="7865">
             <field name="name">Reprises sur provisions financiers</field>
             <field name="code">7865</field>
             <field name="type" ref="produits_financiers_reprises_provisions_depreciations_amortissements_transferts_charges"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">revenue</field>
             <field name="parent" ref="786"/>
         </record>
         <record model="account.account.template" id="7866">
             <field name="name">Reprises sur dépréciations des éléments financiers</field>
             <field name="code">7866</field>
             <field name="type" ref="produits_financiers_reprises_provisions_depreciations_amortissements_transferts_charges"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">revenue</field>
             <field name="parent" ref="786"/>
         </record>
         <record model="account.account.template" id="78662">
             <field name="name">Immobilisations financières</field>
             <field name="code">78662</field>
             <field name="type" ref="produits_financiers_reprises_provisions_depreciations_amortissements_transferts_charges"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">revenue</field>
             <field name="parent" ref="7866"/>
         </record>
         <record model="account.account.template" id="78665">
             <field name="name">Valeurs mobilières de placement</field>
             <field name="code">78665</field>
             <field name="type" ref="produits_financiers_reprises_provisions_depreciations_amortissements_transferts_charges"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">revenue</field>
             <field name="parent" ref="7866"/>
         </record>
         <record model="account.account.template" id="787">
             <field name="name">Reprises sur dépréciations et provisions (à inscrire dans les produits exceptionnels)</field>
             <field name="code">787</field>
-            <field name="kind">view</field>
+            <field name="type" ref="produits_exceptionnels_reprises_provisions_depreciations_transferts_charges"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="78"/>
         </record>
         <record model="account.account.template" id="7872">
             <field name="name">Reprises sur provisions réglementées (immobilisations)</field>
             <field name="code">7872</field>
-            <field name="kind">view</field>
+            <field name="type" ref="produits_exceptionnels_reprises_provisions_depreciations_transferts_charges"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="787"/>
         </record>
         <record model="account.account.template" id="78725">
             <field name="name">Amortissements dérogatoires</field>
             <field name="code">78725</field>
             <field name="type" ref="produits_exceptionnels_reprises_provisions_depreciations_transferts_charges"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">revenue</field>
             <field name="parent" ref="7872"/>
         </record>
         <record model="account.account.template" id="78726">
             <field name="name">Provision spéciale de réévaluation</field>
             <field name="code">78726</field>
             <field name="type" ref="produits_exceptionnels_reprises_provisions_depreciations_transferts_charges"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">revenue</field>
             <field name="parent" ref="7872"/>
         </record>
         <record model="account.account.template" id="78727">
             <field name="name">Plus-values réinvesties</field>
             <field name="code">78727</field>
             <field name="type" ref="produits_exceptionnels_reprises_provisions_depreciations_transferts_charges"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">revenue</field>
             <field name="parent" ref="7872"/>
         </record>
         <record model="account.account.template" id="7873">
             <field name="name">Reprises sur provisions réglementées (stocks)</field>
             <field name="code">7873</field>
             <field name="type" ref="produits_exceptionnels_reprises_provisions_depreciations_transferts_charges"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">revenue</field>
             <field name="parent" ref="787"/>
         </record>
         <record model="account.account.template" id="7874">
             <field name="name">Reprises sur autres provisions réglementées</field>
             <field name="code">7874</field>
             <field name="type" ref="produits_exceptionnels_reprises_provisions_depreciations_transferts_charges"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">revenue</field>
             <field name="parent" ref="787"/>
         </record>
         <record model="account.account.template" id="7875">
             <field name="name">Reprises sur provisions exceptionnelles</field>
             <field name="code">7875</field>
             <field name="type" ref="produits_exceptionnels_reprises_provisions_depreciations_transferts_charges"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">revenue</field>
             <field name="parent" ref="787"/>
         </record>
         <record model="account.account.template" id="7876">
             <field name="name">Reprises pour dépréciations exceptionnelles</field>
             <field name="code">7876</field>
             <field name="type" ref="produits_exceptionnels_reprises_provisions_depreciations_transferts_charges"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">revenue</field>
             <field name="parent" ref="787"/>
         </record>
         <record model="account.account.template" id="79">
             <field name="name">Transferts de charges</field>
             <field name="code">79</field>
-            <field name="kind">view</field>
             <field name="parent" ref="7"/>
         </record>
         <record model="account.account.template" id="791">
             <field name="name">Transferts de charges d'exploitation</field>
             <field name="code">791</field>
             <field name="type" ref="produits_exploitation_reprises_provisions_depreciations_amortissements_transferts_charges"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">revenue</field>
             <field name="parent" ref="79"/>
         </record>
         <record model="account.account.template" id="796">
             <field name="name">Transferts de charges financières</field>
             <field name="code">796</field>
             <field name="type" ref="produits_financiers_reprises_provisions_depreciations_amortissements_transferts_charges"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">revenue</field>
             <field name="parent" ref="79"/>
         </record>
         <record model="account.account.template" id="797">
             <field name="name">Transferts de charges exceptionnelles</field>
             <field name="code">797</field>
             <field name="type" ref="produits_exceptionnels_reprises_provisions_depreciations_transferts_charges"/>
-            <field name="deferral" eval="False"/>
-            <field name="kind">revenue</field>
             <field name="parent" ref="79"/>
         </record>
         <record model="account.account.template" id="8">
             <field name="name">Comptes spéciaux</field>
             <field name="code">8</field>
-            <field name="kind">view</field>
             <field name="parent" ref="root"/>
         </record>
         <record model="account.account.template" id="80">
             <field name="name">Engagements</field>
             <field name="code">80</field>
-            <field name="kind">view</field>
+            <field name="type" ref="hors_bilan_engagements"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="8"/>
         </record>
         <record model="account.account.template" id="801">
             <field name="name">Engagements donnés par l'entité</field>
             <field name="code">801</field>
-            <field name="kind">view</field>
+            <field name="type" ref="hors_bilan_engagements"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="80"/>
         </record>
         <record model="account.account.template" id="8011">
             <field name="name">Avals, cautions, garanties</field>
             <field name="code">8011</field>
-            <field name="type" ref="hors_bilan"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
+            <field name="type" ref="hors_bilan_engagements"/>
             <field name="parent" ref="801"/>
         </record>
         <record model="account.account.template" id="8014">
             <field name="name">Effets circulant sous l'endos de l'entité</field>
             <field name="code">8014</field>
-            <field name="type" ref="hors_bilan"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
+            <field name="type" ref="hors_bilan_engagements"/>
             <field name="parent" ref="801"/>
         </record>
         <record model="account.account.template" id="8016">
             <field name="name">Redevances crédit-bail restant à couvrir</field>
             <field name="code">8016</field>
-            <field name="kind">view</field>
+            <field name="type" ref="hors_bilan_engagements"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="801"/>
         </record>
         <record model="account.account.template" id="80161">
             <field name="name">Crédit-bail mobilier</field>
             <field name="code">80161</field>
-            <field name="type" ref="hors_bilan"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
+            <field name="type" ref="hors_bilan_engagements"/>
             <field name="parent" ref="8016"/>
         </record>
         <record model="account.account.template" id="80165">
             <field name="name">Crédit-bail immobilier</field>
             <field name="code">80165</field>
-            <field name="type" ref="hors_bilan"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
+            <field name="type" ref="hors_bilan_engagements"/>
             <field name="parent" ref="8016"/>
         </record>
         <record model="account.account.template" id="8018">
             <field name="name">Autres engagements donnés</field>
             <field name="code">8018</field>
-            <field name="type" ref="hors_bilan"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
+            <field name="type" ref="hors_bilan_engagements"/>
             <field name="parent" ref="801"/>
         </record>
         <record model="account.account.template" id="802">
             <field name="name">Engagements reçus par l'entité</field>
             <field name="code">802</field>
-            <field name="kind">view</field>
+            <field name="type" ref="hors_bilan_engagements"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="80"/>
         </record>
         <record model="account.account.template" id="8021">
             <field name="name">Avals, cautions, garanties</field>
             <field name="code">8021</field>
-            <field name="type" ref="hors_bilan"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
+            <field name="type" ref="hors_bilan_engagements"/>
             <field name="parent" ref="802"/>
         </record>
         <record model="account.account.template" id="8024">
             <field name="name">Créances escomptées non échues</field>
             <field name="code">8024</field>
-            <field name="type" ref="hors_bilan"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
+            <field name="type" ref="hors_bilan_engagements"/>
             <field name="parent" ref="802"/>
         </record>
         <record model="account.account.template" id="8026">
             <field name="name">Engagements reçus pour utilisation en crédit-bail</field>
             <field name="code">8026</field>
-            <field name="kind">view</field>
+            <field name="type" ref="hors_bilan_engagements"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="802"/>
         </record>
         <record model="account.account.template" id="80261">
             <field name="name">Crédit-bail mobilier</field>
             <field name="code">80261</field>
-            <field name="type" ref="hors_bilan"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
+            <field name="type" ref="hors_bilan_engagements"/>
             <field name="parent" ref="8026"/>
         </record>
         <record model="account.account.template" id="80265">
             <field name="name">Crédit-bail immobilier</field>
             <field name="code">80265</field>
-            <field name="type" ref="hors_bilan"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
+            <field name="type" ref="hors_bilan_engagements"/>
             <field name="parent" ref="8026"/>
         </record>
         <record model="account.account.template" id="8028">
             <field name="name">Autres engagements reçus</field>
             <field name="code">8028</field>
-            <field name="type" ref="hors_bilan"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
+            <field name="type" ref="hors_bilan_engagements"/>
             <field name="parent" ref="802"/>
         </record>
         <record model="account.account.template" id="809">
             <field name="name">Contrepartie des engagements</field>
             <field name="code">809</field>
-            <field name="kind">view</field>
+            <field name="type" ref="hors_bilan_engagements"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="80"/>
         </record>
         <record model="account.account.template" id="8091">
             <field name="name">Contrepartie 801</field>
             <field name="code">8091</field>
-            <field name="type" ref="hors_bilan"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
+            <field name="type" ref="hors_bilan_engagements"/>
             <field name="parent" ref="809"/>
         </record>
         <record model="account.account.template" id="8092">
             <field name="name">Contrepartie 802</field>
             <field name="code">8092</field>
-            <field name="type" ref="hors_bilan"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
+            <field name="type" ref="hors_bilan_engagements"/>
             <field name="parent" ref="809"/>
         </record>
         <record model="account.account.template" id="88">
             <field name="name">Résultats en instance d'affectation</field>
             <field name="code">88</field>
-            <field name="kind">view</field>
+            <field name="type" ref="hors_bilan"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="8"/>
         </record>
         <record model="account.account.template" id="89">
             <field name="name">Bilan</field>
             <field name="code">89</field>
-            <field name="kind">view</field>
+            <field name="type" ref="hors_bilan"/>
+            <field name="closed" eval="True"/>
             <field name="parent" ref="8"/>
         </record>
         <record model="account.account.template" id="890">
             <field name="name">Bilan d'ouverture</field>
             <field name="code">890</field>
             <field name="type" ref="hors_bilan"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="89"/>
         </record>
         <record model="account.account.template" id="891">
             <field name="name">Bilan de clôture</field>
             <field name="code">891</field>
             <field name="type" ref="hors_bilan"/>
-            <field name="deferral" eval="True"/>
-            <field name="kind">other</field>
             <field name="parent" ref="89"/>
         </record>
     </data>
diff --git a/tests/FEC-previous.csv b/tests/FEC-previous.csv
index d9d89a1b4f..781160f030 100644
--- a/tests/FEC-previous.csv
+++ b/tests/FEC-previous.csv
@@ -1,3 +1,3 @@
 JournalCode	JournalLib	EcritureNum	EcritureDate	CompteNum	CompteLib	CompAuxNum	CompAuxLib	PieceRef	PieceDate	EcritureLib	Debit	Credit	EcritureLet	DateLet	ValidDate	Montantdevise	Idevise
-REV	Revenue	1	20170101	797	Transferts de charges exceptionnelles			-	20170101	-	0,00	5,00			20170101		
-REV	Revenue	1	20170101	4967	Autres comptes débiteurs	2	Party	-	20170101	-	5,00	0,00			20170101		
+REV	Revenue	1	20170101	7011	Produits finis (ou groupe) A			-	20170101	-	0,00	5,00			20170101		
+REV	Revenue	1	20170101	4111	Clients - Ventes de biens ou de prestations de services	2	Party	-	20170101	-	5,00	0,00			20170101		
diff --git a/tests/FEC.csv b/tests/FEC.csv
index 0c0880c49b..2751512871 100644
--- a/tests/FEC.csv
+++ b/tests/FEC.csv
@@ -1,5 +1,5 @@
 JournalCode	JournalLib	EcritureNum	EcritureDate	CompteNum	CompteLib	CompAuxNum	CompAuxLib	PieceRef	PieceDate	EcritureLib	Debit	Credit	EcritureLet	DateLet	ValidDate	Montantdevise	Idevise
-OUV	Balance Initiale	0	20180101	4967	Autres comptes débiteurs	2	Party	-	20180101	-	5,00	0,00			20180101		
-OUV	Balance Initiale	0	20180101	797	Transferts de charges exceptionnelles			-	20180101	-	0,00	5,00			20180101		
-REV	Revenue	1	20180101	797	Transferts de charges exceptionnelles			-	20180101	-	0,00	10,00			20180101		
-REV	Revenue	1	20180101	4967	Autres comptes débiteurs	2	Party	-	20180101	-	10,00	0,00			20180101		
+OUV	Balance Initiale	0	20180101	4111	Clients - Ventes de biens ou de prestations de services	2	Party	-	20180101	-	5,00	0,00			20180101		
+OUV	Balance Initiale	0	20180101	7011	Produits finis (ou groupe) A			-	20180101	-	0,00	5,00			20180101		
+REV	Revenue	1	20180101	7011	Produits finis (ou groupe) A			-	20180101	-	0,00	10,00			20180101		
+REV	Revenue	1	20180101	4111	Clients - Ventes de biens ou de prestations de services	2	Party	-	20180101	-	10,00	0,00			20180101		
diff --git a/tests/tools.py b/tests/tools.py
index e3a25fffba..72981b8c2e 100644
--- a/tests/tools.py
+++ b/tests/tools.py
@@ -42,21 +42,33 @@ def get_accounts(company=None, config=None):
     if not company:
         company = get_company()
 
-    accounts = Account.find([
-            ('kind', 'in', ['receivable', 'payable', 'revenue', 'expense']),
+    accounts = {}
+    accounts['receivable'], = Account.find([
+            ('type.receivable', '=', True),
             ('company', '=', company.id),
-            ])
-    accounts = {a.kind: a for a in accounts}
-    cash, = Account.find([
-            ('kind', '=', 'other'),
+            ('code', '=', '4111'),
+            ], limit=1)
+    accounts['payable'], = Account.find([
+            ('type.payable', '=', True),
+            ('company', '=', company.id),
+            ('code', '=', '4011'),
+            ], limit=1)
+    accounts['revenue'], = Account.find([
+            ('type.revenue', '=', True),
+            ('company', '=', company.id),
+            ('code', '=', '7011'),
+            ], limit=1)
+    accounts['expense'], = Account.find([
+            ('type.expense', '=', True),
+            ('company', '=', company.id),
+            ('code', '=', '6071'),
+            ], limit=1)
+    accounts['cash'], = Account.find([
             ('company', '=', company.id),
             ('code', '=', '5311'),
             ])
-    accounts['cash'] = cash
-    tax, = Account.find([
-            ('kind', '=', 'other'),
+    accounts['tax'], = Account.find([
             ('company', '=', company.id),
             ('code', '=', '44558'),
             ])
-    accounts['tax'] = tax
     return accounts