<?xml version="1.0" encoding="utf-8"?>
<odoo>

    <record id="view_product_template_form_inherit" model="ir.ui.view">
        <field name="name">Product Template (form)</field>
        <field name="model">product.template</field>
        <field name="inherit_id" ref="account.product_template_form_view"/>
        <field name="arch" type="xml">
            <field name="property_account_expense_id" position="after">
                <field name="asset_category_id"
                    domain="[('type', '=', 'purchase')]"
                    context="{'default_type': 'purchase'}"
                    groups="account.group_account_user"/>
            </field>
        </field>
    </record>

</odoo>