<record id="product_category_RAC" model="product.category">
<field name="parent_id" ref="product.product_category_all"/>
<field model="account.account" name="property_account_expense_categ" search="[('code', '=', '607100')]"/>
<record id="product_category_RAC" model="product.category">
<field name="parent_id" ref="product.product_category_all"/>
<field model="account.account" name="property_account_expense_categ" search="[('code', '=', '607100')]"/>