diff --git a/htdocs/admin/dict.php b/htdocs/admin/dict.php
index e1fe67518bc..01b379abf0d 100644
--- a/htdocs/admin/dict.php
+++ b/htdocs/admin/dict.php
@@ -80,7 +80,7 @@ $hookmanager->initHooks(array('admin'));
 // Put here declaration of dictionaries properties
 
 // Sort order to show dictionary (0 is space). All other dictionaries (added by modules) will be at end of this.
-$taborder=array(9,0,4,3,2,0,1,8,19,16,27,0,5,11,33,34,0,6,0,29,0,7,17,24,28,0,10,23,12,13,0,14,0,22,20,18,21,0,15,30,0,25,0,26,0,31,0);
+$taborder=array(9,0,4,3,2,0,1,8,19,16,27,0,5,11,33,34,0,6,0,29,0,7,17,24,28,0,10,23,12,13,0,14,0,22,20,18,21,0,15,30,0,25,0,26,0,31,32,0);
 
 // Name of SQL tables of dictionaries
 $tabname=array();
diff --git a/htdocs/install/mysql/data/llx_20_c_departements.sql b/htdocs/install/mysql/data/llx_20_c_departements.sql
index 3b68310ed23..029ed4299c3 100644
--- a/htdocs/install/mysql/data/llx_20_c_departements.sql
+++ b/htdocs/install/mysql/data/llx_20_c_departements.sql
@@ -285,45 +285,45 @@ INSERT INTO llx_c_departements ( code_departement, fk_region, cheflieu, tncc, nc
 INSERT INTO llx_c_departements ( code_departement, fk_region, cheflieu, tncc, ncc, nom, active) VALUES('AL07', 1301, '', 0, '', 'Wilaya de Biskra', 1);
 INSERT INTO llx_c_departements ( code_departement, fk_region, cheflieu, tncc, ncc, nom, active) VALUES('AL08', 1301, '', 0, '', 'Wilaya de Béchar', 1);
 INSERT INTO llx_c_departements ( code_departement, fk_region, cheflieu, tncc, ncc, nom, active) VALUES('AL09', 1301, '', 0, '', 'Wilaya de Blida', 1);
-INSERT INTO llx_c_departements ( code_departement, fk_region, cheflieu, tncc, ncc, nom, active) VALUES('AL11', 1301, '', 0, '', 'Wilaya de Bouira', 1);
-INSERT INTO llx_c_departements ( code_departement, fk_region, cheflieu, tncc, ncc, nom, active) VALUES('AL12', 1301, '', 0, '', 'Wilaya de Tamanrasset', 1);
-INSERT INTO llx_c_departements ( code_departement, fk_region, cheflieu, tncc, ncc, nom, active) VALUES('AL13', 1301, '', 0, '', 'Wilaya de Tébessa', 1);
-INSERT INTO llx_c_departements ( code_departement, fk_region, cheflieu, tncc, ncc, nom, active) VALUES('AL14', 1301, '', 0, '', 'Wilaya de Tlemcen', 1);
-INSERT INTO llx_c_departements ( code_departement, fk_region, cheflieu, tncc, ncc, nom, active) VALUES('AL15', 1301, '', 0, '', 'Wilaya de Tiaret', 1);
-INSERT INTO llx_c_departements ( code_departement, fk_region, cheflieu, tncc, ncc, nom, active) VALUES('AL16', 1301, '', 0, '', 'Wilaya de Tizi Ouzou', 1);
-INSERT INTO llx_c_departements ( code_departement, fk_region, cheflieu, tncc, ncc, nom, active) VALUES('AL17', 1301, '', 0, '', 'Wilaya d''Alger', 1);
-INSERT INTO llx_c_departements ( code_departement, fk_region, cheflieu, tncc, ncc, nom, active) VALUES('AL18', 1301, '', 0, '', 'Wilaya de Djelfa', 1);
-INSERT INTO llx_c_departements ( code_departement, fk_region, cheflieu, tncc, ncc, nom, active) VALUES('AL19', 1301, '', 0, '', 'Wilaya de Jijel', 1);
-INSERT INTO llx_c_departements ( code_departement, fk_region, cheflieu, tncc, ncc, nom, active) VALUES('AL20', 1301, '', 0, '', 'Wilaya de Sétif	', 1);
-INSERT INTO llx_c_departements ( code_departement, fk_region, cheflieu, tncc, ncc, nom, active) VALUES('AL21', 1301, '', 0, '', 'Wilaya de Saïda', 1);
-INSERT INTO llx_c_departements ( code_departement, fk_region, cheflieu, tncc, ncc, nom, active) VALUES('AL22', 1301, '', 0, '', 'Wilaya de Skikda', 1);
-INSERT INTO llx_c_departements ( code_departement, fk_region, cheflieu, tncc, ncc, nom, active) VALUES('AL23', 1301, '', 0, '', 'Wilaya de Sidi Bel Abbès', 1);
-INSERT INTO llx_c_departements ( code_departement, fk_region, cheflieu, tncc, ncc, nom, active) VALUES('AL24', 1301, '', 0, '', 'Wilaya d''Annaba', 1);
-INSERT INTO llx_c_departements ( code_departement, fk_region, cheflieu, tncc, ncc, nom, active) VALUES('AL25', 1301, '', 0, '', 'Wilaya de Guelma', 1);
-INSERT INTO llx_c_departements ( code_departement, fk_region, cheflieu, tncc, ncc, nom, active) VALUES('AL26', 1301, '', 0, '', 'Wilaya de Constantine', 1);
-INSERT INTO llx_c_departements ( code_departement, fk_region, cheflieu, tncc, ncc, nom, active) VALUES('AL27', 1301, '', 0, '', 'Wilaya de Médéa', 1);
-INSERT INTO llx_c_departements ( code_departement, fk_region, cheflieu, tncc, ncc, nom, active) VALUES('AL28', 1301, '', 0, '', 'Wilaya de Mostaganem', 1);
-INSERT INTO llx_c_departements ( code_departement, fk_region, cheflieu, tncc, ncc, nom, active) VALUES('AL29', 1301, '', 0, '', 'Wilaya de M''Sila', 1);
-INSERT INTO llx_c_departements ( code_departement, fk_region, cheflieu, tncc, ncc, nom, active) VALUES('AL30', 1301, '', 0, '', 'Wilaya de Mascara', 1);
-INSERT INTO llx_c_departements ( code_departement, fk_region, cheflieu, tncc, ncc, nom, active) VALUES('AL31', 1301, '', 0, '', 'Wilaya d''Ouargla', 1);
-INSERT INTO llx_c_departements ( code_departement, fk_region, cheflieu, tncc, ncc, nom, active) VALUES('AL32', 1301, '', 0, '', 'Wilaya d''Oran', 1);
-INSERT INTO llx_c_departements ( code_departement, fk_region, cheflieu, tncc, ncc, nom, active) VALUES('AL33', 1301, '', 0, '', 'Wilaya d''El Bayadh', 1);
-INSERT INTO llx_c_departements ( code_departement, fk_region, cheflieu, tncc, ncc, nom, active) VALUES('AL34', 1301, '', 0, '', 'Wilaya d''Illizi', 1);
-INSERT INTO llx_c_departements ( code_departement, fk_region, cheflieu, tncc, ncc, nom, active) VALUES('AL35', 1301, '', 0, '', 'Wilaya de Bordj Bou Arreridj', 1);
-INSERT INTO llx_c_departements ( code_departement, fk_region, cheflieu, tncc, ncc, nom, active) VALUES('AL36', 1301, '', 0, '', 'Wilaya de Boumerdès', 1);
-INSERT INTO llx_c_departements ( code_departement, fk_region, cheflieu, tncc, ncc, nom, active) VALUES('AL37', 1301, '', 0, '', 'Wilaya d''El Tarf', 1);
-INSERT INTO llx_c_departements ( code_departement, fk_region, cheflieu, tncc, ncc, nom, active) VALUES('AL38', 1301, '', 0, '', 'Wilaya de Tindouf', 1);
-INSERT INTO llx_c_departements ( code_departement, fk_region, cheflieu, tncc, ncc, nom, active) VALUES('AL39', 1301, '', 0, '', 'Wilaya de Tissemsilt', 1);
-INSERT INTO llx_c_departements ( code_departement, fk_region, cheflieu, tncc, ncc, nom, active) VALUES('AL40', 1301, '', 0, '', 'Wilaya d''El Oued', 1);
-INSERT INTO llx_c_departements ( code_departement, fk_region, cheflieu, tncc, ncc, nom, active) VALUES('AL41', 1301, '', 0, '', 'Wilaya de Khenchela', 1);
-INSERT INTO llx_c_departements ( code_departement, fk_region, cheflieu, tncc, ncc, nom, active) VALUES('AL42', 1301, '', 0, '', 'Wilaya de Souk Ahras', 1);
-INSERT INTO llx_c_departements ( code_departement, fk_region, cheflieu, tncc, ncc, nom, active) VALUES('AL43', 1301, '', 0, '', 'Wilaya de Tipaza', 1);
-INSERT INTO llx_c_departements ( code_departement, fk_region, cheflieu, tncc, ncc, nom, active) VALUES('AL44', 1301, '', 0, '', 'Wilaya de Mila', 1);
-INSERT INTO llx_c_departements ( code_departement, fk_region, cheflieu, tncc, ncc, nom, active) VALUES('AL45', 1301, '', 0, '', 'Wilaya d''Aïn Defla', 1);
-INSERT INTO llx_c_departements ( code_departement, fk_region, cheflieu, tncc, ncc, nom, active) VALUES('AL46', 1301, '', 0, '', 'Wilaya de Naâma', 1);
-INSERT INTO llx_c_departements ( code_departement, fk_region, cheflieu, tncc, ncc, nom, active) VALUES('AL47', 1301, '', 0, '', 'Wilaya d''Aïn Témouchent', 1);
-INSERT INTO llx_c_departements ( code_departement, fk_region, cheflieu, tncc, ncc, nom, active) VALUES('AL48', 1301, '', 0, '', 'Wilaya de Ghardaia', 1);
-INSERT INTO llx_c_departements ( code_departement, fk_region, cheflieu, tncc, ncc, nom, active) VALUES('AL49', 1301, '', 0, '', 'Wilaya de Relizane', 1);
+INSERT INTO llx_c_departements ( code_departement, fk_region, cheflieu, tncc, ncc, nom, active) VALUES('AL10', 1301, '', 0, '', 'Wilaya de Bouira', 1);
+INSERT INTO llx_c_departements ( code_departement, fk_region, cheflieu, tncc, ncc, nom, active) VALUES('AL11', 1301, '', 0, '', 'Wilaya de Tamanrasset', 1);
+INSERT INTO llx_c_departements ( code_departement, fk_region, cheflieu, tncc, ncc, nom, active) VALUES('AL12', 1301, '', 0, '', 'Wilaya de Tébessa', 1);
+INSERT INTO llx_c_departements ( code_departement, fk_region, cheflieu, tncc, ncc, nom, active) VALUES('AL13', 1301, '', 0, '', 'Wilaya de Tlemcen', 1);
+INSERT INTO llx_c_departements ( code_departement, fk_region, cheflieu, tncc, ncc, nom, active) VALUES('AL14', 1301, '', 0, '', 'Wilaya de Tiaret', 1);
+INSERT INTO llx_c_departements ( code_departement, fk_region, cheflieu, tncc, ncc, nom, active) VALUES('AL15', 1301, '', 0, '', 'Wilaya de Tizi Ouzou', 1);
+INSERT INTO llx_c_departements ( code_departement, fk_region, cheflieu, tncc, ncc, nom, active) VALUES('AL16', 1301, '', 0, '', 'Wilaya d''Alger', 1);
+INSERT INTO llx_c_departements ( code_departement, fk_region, cheflieu, tncc, ncc, nom, active) VALUES('AL17', 1301, '', 0, '', 'Wilaya de Djelfa', 1);
+INSERT INTO llx_c_departements ( code_departement, fk_region, cheflieu, tncc, ncc, nom, active) VALUES('AL18', 1301, '', 0, '', 'Wilaya de Jijel', 1);
+INSERT INTO llx_c_departements ( code_departement, fk_region, cheflieu, tncc, ncc, nom, active) VALUES('AL19', 1301, '', 0, '', 'Wilaya de Sétif	', 1);
+INSERT INTO llx_c_departements ( code_departement, fk_region, cheflieu, tncc, ncc, nom, active) VALUES('AL20', 1301, '', 0, '', 'Wilaya de Saïda', 1);
+INSERT INTO llx_c_departements ( code_departement, fk_region, cheflieu, tncc, ncc, nom, active) VALUES('AL21', 1301, '', 0, '', 'Wilaya de Skikda', 1);
+INSERT INTO llx_c_departements ( code_departement, fk_region, cheflieu, tncc, ncc, nom, active) VALUES('AL22', 1301, '', 0, '', 'Wilaya de Sidi Bel Abbès', 1);
+INSERT INTO llx_c_departements ( code_departement, fk_region, cheflieu, tncc, ncc, nom, active) VALUES('AL23', 1301, '', 0, '', 'Wilaya d''Annaba', 1);
+INSERT INTO llx_c_departements ( code_departement, fk_region, cheflieu, tncc, ncc, nom, active) VALUES('AL24', 1301, '', 0, '', 'Wilaya de Guelma', 1);
+INSERT INTO llx_c_departements ( code_departement, fk_region, cheflieu, tncc, ncc, nom, active) VALUES('AL25', 1301, '', 0, '', 'Wilaya de Constantine', 1);
+INSERT INTO llx_c_departements ( code_departement, fk_region, cheflieu, tncc, ncc, nom, active) VALUES('AL26', 1301, '', 0, '', 'Wilaya de Médéa', 1);
+INSERT INTO llx_c_departements ( code_departement, fk_region, cheflieu, tncc, ncc, nom, active) VALUES('AL27', 1301, '', 0, '', 'Wilaya de Mostaganem', 1);
+INSERT INTO llx_c_departements ( code_departement, fk_region, cheflieu, tncc, ncc, nom, active) VALUES('AL28', 1301, '', 0, '', 'Wilaya de M''Sila', 1);
+INSERT INTO llx_c_departements ( code_departement, fk_region, cheflieu, tncc, ncc, nom, active) VALUES('AL29', 1301, '', 0, '', 'Wilaya de Mascara', 1);
+INSERT INTO llx_c_departements ( code_departement, fk_region, cheflieu, tncc, ncc, nom, active) VALUES('AL30', 1301, '', 0, '', 'Wilaya d''Ouargla', 1);
+INSERT INTO llx_c_departements ( code_departement, fk_region, cheflieu, tncc, ncc, nom, active) VALUES('AL31', 1301, '', 0, '', 'Wilaya d''Oran', 1);
+INSERT INTO llx_c_departements ( code_departement, fk_region, cheflieu, tncc, ncc, nom, active) VALUES('AL32', 1301, '', 0, '', 'Wilaya d''El Bayadh', 1);
+INSERT INTO llx_c_departements ( code_departement, fk_region, cheflieu, tncc, ncc, nom, active) VALUES('AL33', 1301, '', 0, '', 'Wilaya d''Illizi', 1);
+INSERT INTO llx_c_departements ( code_departement, fk_region, cheflieu, tncc, ncc, nom, active) VALUES('AL34', 1301, '', 0, '', 'Wilaya de Bordj Bou Arreridj', 1);
+INSERT INTO llx_c_departements ( code_departement, fk_region, cheflieu, tncc, ncc, nom, active) VALUES('AL35', 1301, '', 0, '', 'Wilaya de Boumerdès', 1);
+INSERT INTO llx_c_departements ( code_departement, fk_region, cheflieu, tncc, ncc, nom, active) VALUES('AL36', 1301, '', 0, '', 'Wilaya d''El Tarf', 1);
+INSERT INTO llx_c_departements ( code_departement, fk_region, cheflieu, tncc, ncc, nom, active) VALUES('AL37', 1301, '', 0, '', 'Wilaya de Tindouf', 1);
+INSERT INTO llx_c_departements ( code_departement, fk_region, cheflieu, tncc, ncc, nom, active) VALUES('AL38', 1301, '', 0, '', 'Wilaya de Tissemsilt', 1);
+INSERT INTO llx_c_departements ( code_departement, fk_region, cheflieu, tncc, ncc, nom, active) VALUES('AL39', 1301, '', 0, '', 'Wilaya d''El Oued', 1);
+INSERT INTO llx_c_departements ( code_departement, fk_region, cheflieu, tncc, ncc, nom, active) VALUES('AL40', 1301, '', 0, '', 'Wilaya de Khenchela', 1);
+INSERT INTO llx_c_departements ( code_departement, fk_region, cheflieu, tncc, ncc, nom, active) VALUES('AL41', 1301, '', 0, '', 'Wilaya de Souk Ahras', 1);
+INSERT INTO llx_c_departements ( code_departement, fk_region, cheflieu, tncc, ncc, nom, active) VALUES('AL42', 1301, '', 0, '', 'Wilaya de Tipaza', 1);
+INSERT INTO llx_c_departements ( code_departement, fk_region, cheflieu, tncc, ncc, nom, active) VALUES('AL43', 1301, '', 0, '', 'Wilaya de Mila', 1);
+INSERT INTO llx_c_departements ( code_departement, fk_region, cheflieu, tncc, ncc, nom, active) VALUES('AL44', 1301, '', 0, '', 'Wilaya d''Aïn Defla', 1);
+INSERT INTO llx_c_departements ( code_departement, fk_region, cheflieu, tncc, ncc, nom, active) VALUES('AL45', 1301, '', 0, '', 'Wilaya de Naâma', 1);
+INSERT INTO llx_c_departements ( code_departement, fk_region, cheflieu, tncc, ncc, nom, active) VALUES('AL46', 1301, '', 0, '', 'Wilaya d''Aïn Témouchent', 1);
+INSERT INTO llx_c_departements ( code_departement, fk_region, cheflieu, tncc, ncc, nom, active) VALUES('AL47', 1301, '', 0, '', 'Wilaya de Ghardaia', 1);
+INSERT INTO llx_c_departements ( code_departement, fk_region, cheflieu, tncc, ncc, nom, active) VALUES('AL48', 1301, '', 0, '', 'Wilaya de Relizane', 1);
 
 -- Provinces Maroc - Moroco (id country=12)
 INSERT INTO llx_c_departements ( code_departement, fk_region, cheflieu, tncc, ncc, nom, active) VALUES('MA', 1209, '', 0, '', 'Province de Benslimane', 1);
diff --git a/htdocs/install/mysql/migration/3.9.0-4.0.0.sql b/htdocs/install/mysql/migration/3.9.0-4.0.0.sql
index f20f784ac0d..ab71e70e863 100644
--- a/htdocs/install/mysql/migration/3.9.0-4.0.0.sql
+++ b/htdocs/install/mysql/migration/3.9.0-4.0.0.sql
@@ -323,3 +323,17 @@ ALTER TABLE llx_expensereport_det ADD COLUMN multicurrency_total_ttc double(24,8
 ALTER TABLE llx_product_lang ADD COLUMN import_key varchar(14) DEFAULT NULL;
 
 ALTER TABLE llx_actioncomm MODIFY COLUMN elementtype varchar(255) DEFAULT NULL;
+
+DELETE FROM llx_menu where module='expensereport';
+
+CREATE TABLE llx_c_accounting_category (
+  rowid 		integer NOT NULL AUTO_INCREMENT PRIMARY KEY,
+  code 			varchar(16) NOT NULL,
+  label 		varchar(255) NOT NULL,
+  range 		varchar(255) NOT NULL,
+  position    	integer DEFAULT 0,
+  fk_country 	integer DEFAULT NULL,			-- This category is dedicated to a country
+  active 		integer DEFAULT 1
+) ENGINE=innodb;
+
+ALTER TABLE llx_c_accounting_category ADD UNIQUE INDEX uk_c_accounting_category(code);
\ No newline at end of file
diff --git a/htdocs/install/mysql/tables/llx_c_accounting_category.key.sql b/htdocs/install/mysql/tables/llx_c_accounting_category.key.sql
new file mode 100644
index 00000000000..6b2d520a156
--- /dev/null
+++ b/htdocs/install/mysql/tables/llx_c_accounting_category.key.sql
@@ -0,0 +1,21 @@
+-- ===================================================================
+-- Copyright (C) 2015-2016 Alexandre Spangaro  <aspangaro.dolibarr@gmail.com>
+--
+-- This program is free software; you can redistribute it and/or modify
+-- it under the terms of the GNU General Public License as published by
+-- the Free Software Foundation; either version 3 of the License, or
+-- (at your option) any later version.
+--
+-- This program is distributed in the hope that it will be useful,
+-- but WITHOUT ANY WARRANTY; without even the implied warranty of
+-- MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the
+-- GNU General Public License for more details.
+--
+-- You should have received a copy of the GNU General Public License
+-- along with this program. If not, see <http://www.gnu.org/licenses/>.
+--
+-- Table with category for accounting account
+-- ===================================================================
+
+ALTER TABLE llx_c_accounting_category ADD UNIQUE INDEX uk_c_accounting_category(code);
+
diff --git a/htdocs/install/mysql/tables/llx_c_accounting_category.sql b/htdocs/install/mysql/tables/llx_c_accounting_category.sql
new file mode 100644
index 00000000000..0e789a6826c
--- /dev/null
+++ b/htdocs/install/mysql/tables/llx_c_accounting_category.sql
@@ -0,0 +1,28 @@
+-- ===================================================================
+-- Copyright (C) 2015-2016 Alexandre Spangaro  <aspangaro.dolibarr@gmail.com>
+--
+-- This program is free software; you can redistribute it and/or modify
+-- it under the terms of the GNU General Public License as published by
+-- the Free Software Foundation; either version 3 of the License, or
+-- (at your option) any later version.
+--
+-- This program is distributed in the hope that it will be useful,
+-- but WITHOUT ANY WARRANTY; without even the implied warranty of
+-- MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the
+-- GNU General Public License for more details.
+--
+-- You should have received a copy of the GNU General Public License
+-- along with this program. If not, see <http://www.gnu.org/licenses/>.
+--
+-- Table with category for accounting account
+-- ===================================================================
+
+CREATE TABLE llx_c_accounting_category (
+  rowid 		integer NOT NULL AUTO_INCREMENT PRIMARY KEY,
+  code 			varchar(16) NOT NULL,
+  label 		varchar(255) NOT NULL,
+  range 		varchar(255) NOT NULL,
+  position    	integer DEFAULT 0,
+  fk_country 	integer DEFAULT NULL,			-- This category is dedicated to a country
+  active 		integer DEFAULT 1
+) ENGINE=innodb;