diff --git a/htdocs/accountancy/admin/card.php b/htdocs/accountancy/admin/card.php
index d1cee5ff59d..029550192f0 100644
--- a/htdocs/accountancy/admin/card.php
+++ b/htdocs/accountancy/admin/card.php
@@ -238,18 +238,18 @@ if ($action == 'create') {
 	print $formaccounting->select_account($object->account_parent, 'account_parent', 1, null, 0, 0, 'minwidth200');
 	print '</td></tr>';
 
-	// Category
-	print '<tr><td>'.$langs->trans("AccountingCategory").'</td>';
-	print '<td>';
-	$formaccounting->select_accounting_category($object->account_category, 'account_category', 1, 0, 1);
-	print '</td></tr>';
-
 	// Chart of accounts type
 	print '<tr><td>'.$langs->trans("Pcgtype").'</td>';
 	print '<td>';
 	print '<input type="text" name="pcg_type" value="'.dol_escape_htmltag(GETPOSTISSET('pcg_type') ? GETPOST('pcg_type', 'alpha') : $object->pcg_type).'">';
 	print '</td></tr>';
 
+	// Category
+	print '<tr><td>'.$langs->trans("AccountingCategory").'</td>';
+	print '<td>';
+	$formaccounting->select_accounting_category($object->account_category, 'account_category', 1, 0, 1);
+	print '</td></tr>';
+
 	print '</table>';
 
 	print dol_get_fiche_end();
@@ -300,18 +300,18 @@ if ($action == 'create') {
 			print $formaccounting->select_account($object->account_parent, 'account_parent', 1);
 			print '</td></tr>';
 
-			// Category
-			print '<tr><td>'.$langs->trans("AccountingCategory").'</td>';
-			print '<td>';
-			$formaccounting->select_accounting_category($object->account_category, 'account_category', 1);
-			print '</td></tr>';
-
 			// Chart of accounts type
 			print '<tr><td>'.$langs->trans("Pcgtype").'</td>';
 			print '<td>';
 			print '<input type="text" name="pcg_type" value="'.dol_escape_htmltag(GETPOSTISSET('pcg_type') ? GETPOST('pcg_type', 'alpha') : $object->pcg_type).'">';
 			print '</td></tr>';
 
+			// Category
+			print '<tr><td>'.$langs->trans("AccountingCategory").'</td>';
+			print '<td>';
+			$formaccounting->select_accounting_category($object->account_category, 'account_category', 1);
+			print '</td></tr>';
+
 			print '</table>';
 
 			print dol_get_fiche_end();
diff --git a/htdocs/accountancy/bookkeeping/balance.php b/htdocs/accountancy/bookkeeping/balance.php
index b0e813be970..1547983da0c 100644
--- a/htdocs/accountancy/bookkeeping/balance.php
+++ b/htdocs/accountancy/bookkeeping/balance.php
@@ -78,7 +78,7 @@ $form = new Form($db);
 if (empty($search_date_start) && !GETPOSTISSET('formfilteraction'))
 {
 	$sql = "SELECT date_start, date_end from ".MAIN_DB_PREFIX."accounting_fiscalyear ";
-	$sql .= " where date_start < '".$db->idate(dol_now())."' and date_end > '".$db->idate(dol_now())."'";
+	$sql .= " WHERE date_start < '".$db->idate(dol_now())."' AND date_end > '".$db->idate(dol_now())."'";
 	$sql .= $db->plimit(1);
 	$res = $db->query($sql);
 	if ($res->num_rows > 0) {
@@ -242,10 +242,12 @@ if ($action != 'export_csv')
 		print '</div>';
 	}
 
+	$colspan = (!empty($conf->global->ACCOUNTANCY_SHOW_OPENING_BALANCE) ? 5 : 4);
+
 	print '<table class="liste '.($moreforfilter ? "listwithfilterbefore" : "").'">';
 
 	print '<tr class="liste_titre_filter">';
-	print '<td class="liste_titre" colspan="5">';
+	print '<td class="liste_titre" colspan="'.$colspan.'">';
 	print $langs->trans('From');
 	print $formaccounting->select_account($search_accountancy_code_start, 'search_accountancy_code_start', 1, array(), 1, 1, '');
 	print ' ';
@@ -261,7 +263,7 @@ if ($action != 'export_csv')
 
 	print '<tr class="liste_titre">';
 	print_liste_field_titre("AccountAccounting", $_SERVER['PHP_SELF'], "t.numero_compte", "", $param, "", $sortfield, $sortorder);
-	print_liste_field_titre("OpeningBalance", $_SERVER['PHP_SELF'], "", $param, "", 'class="right"', $sortfield, $sortorder);
+	if (!empty($conf->global->ACCOUNTANCY_SHOW_OPENING_BALANCE)) print_liste_field_titre("OpeningBalance", $_SERVER['PHP_SELF'], "", $param, "", 'class="right"', $sortfield, $sortorder);
 	print_liste_field_titre("Debit", $_SERVER['PHP_SELF'], "t.debit", "", $param, 'class="right"', $sortfield, $sortorder);
 	print_liste_field_titre("Credit", $_SERVER['PHP_SELF'], "t.credit", "", $param, 'class="right"', $sortfield, $sortorder);
 	print_liste_field_titre("Balance", $_SERVER["PHP_SELF"], "", $param, "", 'class="right"', $sortfield, $sortorder);
@@ -278,22 +280,30 @@ if ($action != 'export_csv')
 
 	$accountingaccountstatic = new AccountingAccount($db);
 
-	$sql = "SELECT t.numero_compte, (SUM(t.debit) - SUM(t.credit)) as opening_balance";
-	$sql .= " FROM ".MAIN_DB_PREFIX."accounting_bookkeeping as t";
-	$sql .= " WHERE t.entity = ".$conf->entity; // Never do sharing into accounting features
-	$sql .= " AND t.doc_date < '".$db->idate($search_date_start)."'";
-	$sql .= " GROUP BY t.numero_compte";
+	// TODO Debug - This feature is dangerous, it takes all the entries and adds all the accounts
+	// without time and class limits (Class 6 and 7 accounts ???) and does not take into account the "a-nouveau" journal.
+	if (!empty($conf->global->ACCOUNTANCY_SHOW_OPENING_BALANCE)) {
+		$sql = "SELECT t.numero_compte, (SUM(t.debit) - SUM(t.credit)) as opening_balance";
+		$sql .= " FROM " . MAIN_DB_PREFIX . "accounting_bookkeeping as t";
+		$sql .= " WHERE t.entity = " . $conf->entity;        // Never do sharing into accounting features
+		$sql .= " AND t.doc_date < '" . $db->idate($search_date_start) . "'";
+		$sql .= " GROUP BY t.numero_compte";
 
-	$resql = $db->query($sql);
-	$nrows = $resql->num_rows;
-	$opening_balances = array();
-	for ($i = 0; $i < $nrows; $i++) {
-		$arr = $resql->fetch_array();
-		$opening_balances["'".$arr['numero_compte']."'"] = $arr['opening_balance'];
+		$resql = $db->query($sql);
+		$nrows = $resql->num_rows;
+		$opening_balances = array();
+		for ($i = 0; $i < $nrows; $i++) {
+			$arr = $resql->fetch_array();
+			$opening_balances["'" . $arr['numero_compte'] . "'"] = $arr['opening_balance'];
+		}
 	}
 
 	foreach ($object->lines as $line)
 	{
+		// reset before the fetch (in case of the fetch fails)
+		$accountingaccountstatic->id = 0;
+		$accountingaccountstatic->account_number = '';
+
 		$accountingaccountstatic->fetch(null, $line->numero_compte, true);
 		if (!empty($accountingaccountstatic->account_number)) {
 			$accounting_account = $accountingaccountstatic->getNomUrl(0, 1);
@@ -311,8 +321,8 @@ if ($action != 'export_csv')
 		$root_account_description = $tmparrayforrootaccount['label'];
 		$root_account_number = $tmparrayforrootaccount['account_number'];
 
-		if (empty($accountingaccountstatic->account_number)) {
-			$link = '<a href="'.DOL_URL_ROOT.'/accountancy/admin/card.php?action=create&accountingaccount='.length_accountg($line->numero_compte).'">'.img_edit_add().'</a>';
+		if (empty($accountingaccountstatic->label) && $accountingaccountstatic->id > 0) {
+			$link = '<a href="'.DOL_URL_ROOT.'/accountancy/admin/card.php?action=update&token='.newToken().'&id='.$accountingaccountstatic->id.'">'.img_edit().'</a>';
 		}
 
 		if (!empty($show_subgroup))
@@ -322,17 +332,22 @@ if ($action != 'export_csv')
 				// Show subtotal per accounting account
 				if ($displayed_account != "") {
 					print '<tr class="liste_total">';
-					print '<td class="right" colspan="2">'.$langs->trans("SubTotal").':</td>';
+					print '<td class="right">'.$langs->trans("SubTotal").':</td>';
+					if (!empty($conf->global->ACCOUNTANCY_SHOW_OPENING_BALANCE)) print '<td class="nowrap right">'.price($sous_total_opening_balance).'</td>';
 					print '<td class="nowrap right">'.price($sous_total_debit).'</td>';
 					print '<td class="nowrap right">'.price($sous_total_credit).'</td>';
-					print '<td class="nowrap right">'.price(price2num($sous_total_opening_balance + $sous_total_credit - $sous_total_debit)).'</td>';
+					if (!empty($conf->global->ACCOUNTANCY_SHOW_OPENING_BALANCE)) {
+						print '<td class="nowrap right">'.price(price2num($sous_total_opening_balance + $sous_total_debit - $sous_total_credit)).'</td>';
+					} else {
+						print '<td class="nowrap right">'.price(price2num($sous_total_debit - $sous_total_credit)).'</td>';
+					}
 					print "<td></td>\n";
 					print '</tr>';
 				}
 
 				// Show first line of a break
 				print '<tr class="trforbreak">';
-				print '<td colspan="6" style="font-weight:bold; border-bottom: 1pt solid black;">'.$line->numero_compte.($root_account_description ? ' - '.$root_account_description : '').'</td>';
+				print '<td colspan="'.($colspan+1).'" style="font-weight:bold; border-bottom: 1pt solid black;">'.$line->numero_compte.($root_account_description ? ' - '.$root_account_description : '').'</td>';
 				print '</tr>';
 
 				$displayed_account = $root_account_number;
@@ -344,10 +359,14 @@ if ($action != 'export_csv')
 
 		print '<tr class="oddeven">';
 		print '<td>'.$accounting_account.'</td>';
-		print '<td class="nowraponall right">'.price($opening_balance).'</td>';
+		if (!empty($conf->global->ACCOUNTANCY_SHOW_OPENING_BALANCE)) print '<td class="nowraponall right">'.price($opening_balance).'</td>';
 		print '<td class="nowraponall right">'.price($line->debit).'</td>';
 		print '<td class="nowraponall right">'.price($line->credit).'</td>';
-		print '<td class="nowraponall right">'.price(price2num($opening_balance + $line->debit - $line->credit, 'MT')).'</td>';
+		if (!empty($conf->global->ACCOUNTANCY_SHOW_OPENING_BALANCE)) {
+			print '<td class="nowraponall right">'.price(price2num($opening_balance + $line->debit - $line->credit, 'MT')).'</td>';
+		} else {
+			print '<td class="nowraponall right">'.price(price2num($line->debit - $line->credit, 'MT')).'</td>';
+		}
 		print '<td class="center">'.$link;
 		print '</td>';
 		print "</tr>\n";
@@ -360,12 +379,28 @@ if ($action != 'export_csv')
 
 	if (!empty($show_subgroup))
 	{
-		print '<tr class="liste_total"><td class="right" colspan="2">'.$langs->trans("SubTotal").':</td><td class="nowrap right">'.price($sous_total_debit).'</td><td class="nowrap right">'.price($sous_total_credit).'</td><td class="nowrap right">'.price(price2num($sous_total_opening_balance + $sous_total_debit - $sous_total_credit, 'MT')).'</td>';
+		print '<tr class="liste_total"><td class="right">'.$langs->trans("SubTotal").':</td>';
+		if (!empty($conf->global->ACCOUNTANCY_SHOW_OPENING_BALANCE)) print '<td class="nowrap right">'.price($sous_total_opening_balance).'</td>';
+		print '<td class="nowrap right">'.price($sous_total_debit).'</td>';
+		print '<td class="nowrap right">'.price($sous_total_credit).'</td>';
+		if (!empty($conf->global->ACCOUNTANCY_SHOW_OPENING_BALANCE)) {
+			print '<td class="nowrap right">' . price(price2num($sous_total_opening_balance + $sous_total_debit - $sous_total_credit, 'MT')) . '</td>';
+		} else {
+			print '<td class="nowrap right">' . price(price2num($sous_total_debit - $sous_total_credit, 'MT')) . '</td>';
+		}
 		print "<td></td>\n";
 		print '</tr>';
 	}
 
-	print '<tr class="liste_total"><td class="right" colspan="2">'.$langs->trans("AccountBalance").':</td><td class="nowrap right">'.price($total_debit).'</td><td class="nowrap right">'.price($total_credit).'</td><td class="nowrap right">'.price(price2num($total_opening_balance + $total_debit - $total_credit, 'MT')).'</td>';
+	print '<tr class="liste_total"><td class="right">'.$langs->trans("AccountBalance").':</td>';
+	if (!empty($conf->global->ACCOUNTANCY_SHOW_OPENING_BALANCE)) print '<td class="nowrap right">'.price($total_opening_balance).'</td>';
+	print '<td class="nowrap right">'.price($total_debit).'</td>';
+	print '<td class="nowrap right">'.price($total_credit).'</td>';
+	if (!empty($conf->global->ACCOUNTANCY_SHOW_OPENING_BALANCE)) {
+		print '<td class="nowrap right">' . price(price2num($total_opening_balance + $total_debit - $total_credit, 'MT')) . '</td>';
+	} else {
+		print '<td class="nowrap right">' . price(price2num($total_debit - $total_credit, 'MT')) . '</td>';
+	}
 	print "<td></td>\n";
 	print '</tr>';
 
diff --git a/htdocs/langs/en_US/accountancy.lang b/htdocs/langs/en_US/accountancy.lang
index d4233dc4d82..c7ce4ac6b0b 100644
--- a/htdocs/langs/en_US/accountancy.lang
+++ b/htdocs/langs/en_US/accountancy.lang
@@ -251,7 +251,7 @@ PaymentsNotLinkedToProduct=Payment not linked to any product / service
 OpeningBalance=Opening balance
 ShowOpeningBalance=Show opening balance
 HideOpeningBalance=Hide opening balance
-ShowSubtotalByGroup=Show subtotal by group
+ShowSubtotalByGroup=Show subtotal by level
 
 Pcgtype=Group of account
 PcgtypeDesc=Group of account are used as predefined 'filter' and 'grouping' criteria for some accounting reports. For example, 'INCOME' or 'EXPENSE' are used as groups for accounting accounts of products to build the expense/income report.
diff --git a/htdocs/user/class/user.class.php b/htdocs/user/class/user.class.php
index 98e70cf66b7..7f9c87ab7a7 100644
--- a/htdocs/user/class/user.class.php
+++ b/htdocs/user/class/user.class.php
@@ -1806,7 +1806,7 @@ class User extends CommonObject
 
 						$adh->pass = $this->pass;
 
-						$adh->societe = (empty($adh->societe) && $this->societe_id ? $this->societe_id : $adh->societe);
+						//$adh->societe = (empty($adh->societe) && $this->societe_id ? $this->societe_id : $adh->societe);
 
 						$adh->address = $this->address;
 						$adh->town = $this->town;
diff --git a/htdocs/webservices/server_contact.php b/htdocs/webservices/server_contact.php
index 6fc521a43c7..97b219c7aba 100644
--- a/htdocs/webservices/server_contact.php
+++ b/htdocs/webservices/server_contact.php
@@ -270,10 +270,10 @@ function getContact($authentication, $id, $ref_ext)
 		if ($result > 0)
 		{
 			// Only internal user who have contact read permission
-			// Or for external user who have contact read permission, with restrict on societe_id
+			// Or for external user who have contact read permission, with restrict on socid
 			if (
-				$fuser->rights->societe->contact->lire && !$fuser->societe_id
-				|| ($fuser->rights->societe->contact->lire && ($fuser->societe_id == $contact->socid))
+				$fuser->rights->societe->contact->lire && !$fuser->socid
+				|| ($fuser->rights->societe->contact->lire && ($fuser->socid == $contact->socid))
 			) {
 				$contact_result_fields = array(
 					'id' => $contact->id,
diff --git a/htdocs/webservices/server_order.php b/htdocs/webservices/server_order.php
index 361b2a08f4a..7f2f2ebd43f 100644
--- a/htdocs/webservices/server_order.php
+++ b/htdocs/webservices/server_order.php
@@ -367,7 +367,7 @@ function getOrder($authentication, $id = '', $ref = '', $ref_ext = '')
 
 	$fuser = check_authentication($authentication, $error, $errorcode, $errorlabel);
 
-	if ($fuser->societe_id) $socid = $fuser->societe_id;
+	if ($fuser->socid) $socid = $fuser->socid;
 
 	// Check parameters
 	if (!$error && (($id && $ref) || ($id && $ref_ext) || ($ref && $ref_ext)))
@@ -387,10 +387,10 @@ function getOrder($authentication, $id = '', $ref = '', $ref_ext = '')
 			if ($result > 0)
 			{
 				// Security for external user
-				if ($socid && ($socid != $order->socid))
+				if ($socid && (empty($order->socid) || $socid != $order->socid))
 				{
 					$error++;
-					$errorcode = 'PERMISSION_DENIED'; $errorlabel = $order->socid.'User does not have permission for this request';
+					$errorcode = 'PERMISSION_DENIED'; $errorlabel = 'User does not have permission for this request';
 				}
 
 				if (!$error)
@@ -516,7 +516,7 @@ function getOrdersForThirdParty($authentication, $idthirdparty)
 	$error = 0;
 	$fuser = check_authentication($authentication, $error, $errorcode, $errorlabel);
 
-	if ($fuser->societe_id) $socid = $fuser->societe_id;
+	if ($fuser->socid) $socid = $fuser->socid;
 
 	// Check parameters
 	if (!$error && empty($idthirdparty))
diff --git a/htdocs/webservices/server_other.php b/htdocs/webservices/server_other.php
index 61f53f7e275..3494f928cde 100644
--- a/htdocs/webservices/server_other.php
+++ b/htdocs/webservices/server_other.php
@@ -208,7 +208,7 @@ function getDocument($authentication, $modulepart, $file, $refname = '')
 
 	$fuser = check_authentication($authentication, $error, $errorcode, $errorlabel);
 
-	if ($fuser->societe_id) $socid = $fuser->societe_id;
+	if ($fuser->socid) $socid = $fuser->socid;
 
 	// Check parameters
 	if (!$error && (!$file || !$modulepart))
@@ -234,7 +234,7 @@ function getDocument($authentication, $modulepart, $file, $refname = '')
 		$original_file              = $check_access['original_file'];
 
 		// Basic protection (against external users only)
-		if ($fuser->societe_id > 0)
+		if ($fuser->socid > 0)
 		{
 			if ($sqlprotectagainstexternals)
 			{
@@ -246,7 +246,7 @@ function getDocument($authentication, $modulepart, $file, $refname = '')
 					while ($i < $num)
 					{
 						$obj = $db->fetch_object($resql);
-						if ($fuser->societe_id != $obj->fk_soc)
+						if ($fuser->socid != $obj->fk_soc)
 						{
 							$accessallowed = 0;
 							break;
diff --git a/htdocs/webservices/server_productorservice.php b/htdocs/webservices/server_productorservice.php
index 4368386c41e..c8475089212 100644
--- a/htdocs/webservices/server_productorservice.php
+++ b/htdocs/webservices/server_productorservice.php
@@ -157,8 +157,8 @@ if (isset($extrafields->attributes[$elementtype]['label']) && is_array($extrafie
 	}
 }
 
-if (is_array($extrafield_array)) {
-	$productorservice_fields = array_merge($productorservice_fields, $extrafield_array);
+if (!empty($extrafield_array) && is_array($extrafield_array)) {
+  $productorservice_fields = array_merge($productorservice_fields, $extrafield_array);
 }
 
 // Define other specific objects
diff --git a/htdocs/webservices/server_user.php b/htdocs/webservices/server_user.php
index 8619a952ea1..6c4e472d1c7 100644
--- a/htdocs/webservices/server_user.php
+++ b/htdocs/webservices/server_user.php
@@ -485,7 +485,7 @@ function createUserFromThirdparty($authentication, $thirdpartywithuser)
 
 	$fuser = check_authentication($authentication, $error, $errorcode, $errorlabel);
 
-	if ($fuser->societe_id) $socid = $fuser->societe_id;
+	if ($fuser->socid) $socid = $fuser->socid;
 
 	if (!$error && !$thirdpartywithuser)
 	{
@@ -502,7 +502,7 @@ function createUserFromThirdparty($authentication, $thirdpartywithuser)
 			$thirdparty = new Societe($db);
 
 			// If a contact / company already exists with the email, return the corresponding socid
-			$sql = "SELECT s.rowid as societe_id FROM ".MAIN_DB_PREFIX."societe as s";
+			$sql = "SELECT s.rowid as socid FROM ".MAIN_DB_PREFIX."societe as s";
 			$sql .= " LEFT JOIN ".MAIN_DB_PREFIX."socpeople as sp ON sp.fk_soc = s.rowid";
 			$sql .= " WHERE s.entity=".$conf->entity;
 			$sql .= " AND s.email='".$db->escape($thirdpartywithuser['email'])."'";
@@ -690,7 +690,7 @@ function setUserPassword($authentication, $shortuser)
 
 	$fuser = check_authentication($authentication, $error, $errorcode, $errorlabel);
 
-	if ($fuser->societe_id) $socid = $fuser->societe_id;
+	if ($fuser->socid) $socid = $fuser->socid;
 
 	if (!$error && !$shortuser)
 	{