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Module: Expenses

Entity: hr.expense

Compute Method: _compute_account_id

Inputs Method Outputs 
property_field = self.env['product.category']._fields['property_account_expense_categ_id']
for _expense in self:
            expense = _expense.with_company(_expense.company_id)
            if not expense.product_id:
                expense.account_id = property_field.get_company_dependent_fallback(self.env['product.category'])
                continue
            account = expense.product_id.product_tmpl_id._get_product_accounts()['expense']
            if account:
                expense.account_id = account

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