oca-ocb-accounting/odoo-bringout-oca-ocb-stock_account/stock_account/views/stock_location_views.xml

<?xml version="1.0" encoding="utf-8"?>
<odoo>
    <data>
        <record id="view_location_form_inherit" model="ir.ui.view">
            <field name="name">stock.location.form.inherit</field>
            <field name="model">stock.location</field>
            <field name="inherit_id" ref="stock.view_location_form"/>
            <field name="arch" type="xml">
                <xpath expr="//group[@name='additional_info']" position="after">
                    <div>
                        <group string="Accounting Information" invisible="usage not in ('inventory', 'production')">
                            <label for="valuation_account_id" string="Cost of Production" invisible="usage != 'production'"/>
                            <label for="valuation_account_id" string="Loss Account" invisible="usage != 'inventory'"/>
                            <field name="valuation_account_id" nolabel="1" options="{'no_create': True}"/>
                        </group>
                    </div>
                </xpath>
            </field>
        </record>
    </data>
</odoo>