+ <field name="parent_id" ref="recupr_product_category_1"/>
+ <field model="account.account" name="property_account_income_categ" search="[('code', '=', '701000')]"/>
+ <field name="name">Vente de vélo</field>
+ </record>
+ <record id="recupr_product_category_8" model="product.category">
+ <field name="parent_id" ref="recupr_product_category_1"/>
+ <field model="account.account" name="property_account_income_categ" search="[('code', '=', '707000')]"/>
+ <field name="name">Pièce vélo d'occasion</field>
+ </record>
+ <record id="recupr_product_category_9" model="product.category">
+ <field name="parent_id" ref="recupr_product_category_1"/>
+ <field model="account.account" name="property_account_income_categ" search="[('code', '=', '701000')]"/>
+ <field name="name">Création couture</field>
+ </record>
+ <record id="recupr_product_category_10" model="product.category">
+ <field name="parent_id" ref="recupr_product_category_1"/>
+ <field model="account.account" name="property_account_income_categ" search="[('code', '=', '707000')]"/>
+ <field name="name">Mercerie d'occasion</field>
+ </record>
+ <record id="recupr_product_category_11" model="product.category">
+ <field name="parent_id" ref="recupr_product_category_1"/>
+ <field model="account.account" name="property_account_income_categ" search="[('code', '=', '707000')]"/>
+ <field name="name">Mercerie neuve</field>
+ </record>
+ <record id="recupr_product_category_12" model="product.category">
+ <field name="parent_id" ref="recupr_product_category_2"/>
+ <field name="name">Frais de fonctionnement</field>
+ </record>
+ <record id="recupr_product_category_13" model="product.category">
+ <field name="parent_id" ref="recupr_product_category_2"/>
+ <field model="account.account" name="property_account_income_categ" search="[('code', '=', '707000')]"/>
+ <field name="name">Pièce vélo neuve</field>
+ </record>
+ <record id="recupr_product_category_14" model="product.category">
+ <field name="parent_id" ref="recupr_product_category_3"/>
+ <field model="account.account" name="property_account_income_categ" search="[('code', '=', '706000')]"/>
+ <field name="name">Vélo</field>
+ </record>
+ <record id="recupr_product_category_15" model="product.category">
+ <field name="parent_id" ref="recupr_product_category_3"/>
+ <field model="account.account" name="property_account_income_categ" search="[('code', '=', '706000')]"/>
+ <field name="name">Couture</field>
+ </record>
+ <record id="recupr_product_category_16" model="product.category">
+ <field name="parent_id" ref="recupr_product_category_3"/>
+ <field model="account.account" name="property_account_income_categ" search="[('code', '=', '706000')]"/>
+ <field name="name">Environnement</field>