diff --git a/bt5/erp5_accounting/PathTemplateItem/portal_categories/financial_section/asset.xml b/bt5/erp5_accounting/PathTemplateItem/portal_categories/financial_section/asset.xml
new file mode 100644
index 0000000000000000000000000000000000000000..b701f40f858586d8e224f715ec2dc0a616c37ea1
--- /dev/null
+++ b/bt5/erp5_accounting/PathTemplateItem/portal_categories/financial_section/asset.xml
@@ -0,0 +1,136 @@
+<?xml version="1.0"?>
+<ZopeData>
+  <record id="1" aka="AAAAAAAAAAE=">
+    <pickle>
+      <tuple>
+        <tuple>
+          <string>Products.ERP5Type.Document.Category</string>
+          <string>Category</string>
+        </tuple>
+        <none/>
+      </tuple>
+    </pickle>
+    <pickle>
+      <dictionary>
+        <item>
+            <key> <string>__ac_local_roles__</string> </key>
+            <value>
+              <none/>
+            </value>
+        </item>
+        <item>
+            <key> <string>_count</string> </key>
+            <value>
+              <persistent> <string encoding="base64">AAAAAAAAAAI=</string> </persistent>
+            </value>
+        </item>
+        <item>
+            <key> <string>_mt_index</string> </key>
+            <value>
+              <persistent> <string encoding="base64">AAAAAAAAAAM=</string> </persistent>
+            </value>
+        </item>
+        <item>
+            <key> <string>_owner</string> </key>
+            <value>
+              <none/>
+            </value>
+        </item>
+        <item>
+            <key> <string>_tree</string> </key>
+            <value>
+              <persistent> <string encoding="base64">AAAAAAAAAAQ=</string> </persistent>
+            </value>
+        </item>
+        <item>
+            <key> <string>categories</string> </key>
+            <value>
+              <tuple>
+                <string>financial_section/asset</string>
+              </tuple>
+            </value>
+        </item>
+        <item>
+            <key> <string>codification</string> </key>
+            <value>
+              <none/>
+            </value>
+        </item>
+        <item>
+            <key> <string>description</string> </key>
+            <value>
+              <none/>
+            </value>
+        </item>
+        <item>
+            <key> <string>id</string> </key>
+            <value> <string>asset</string> </value>
+        </item>
+        <item>
+            <key> <string>int_index</string> </key>
+            <value>
+              <none/>
+            </value>
+        </item>
+        <item>
+            <key> <string>last_id</string> </key>
+            <value> <string>1</string> </value>
+        </item>
+        <item>
+            <key> <string>portal_type</string> </key>
+            <value> <string>Category</string> </value>
+        </item>
+        <item>
+            <key> <string>title</string> </key>
+            <value> <string>Assets</string> </value>
+        </item>
+        <item>
+            <key> <string>uid</string> </key>
+            <value>
+              <none/>
+            </value>
+        </item>
+      </dictionary>
+    </pickle>
+  </record>
+  <record id="2" aka="AAAAAAAAAAI=">
+    <pickle>
+      <tuple>
+        <tuple>
+          <string>BTrees.Length</string>
+          <string>Length</string>
+        </tuple>
+        <none/>
+      </tuple>
+    </pickle>
+    <pickle> <int>0</int> </pickle>
+  </record>
+  <record id="3" aka="AAAAAAAAAAM=">
+    <pickle>
+      <tuple>
+        <tuple>
+          <string>BTrees.OOBTree</string>
+          <string>OOBTree</string>
+        </tuple>
+        <none/>
+      </tuple>
+    </pickle>
+    <pickle>
+      <none/>
+    </pickle>
+  </record>
+  <record id="4" aka="AAAAAAAAAAQ=">
+    <pickle>
+      <tuple>
+        <tuple>
+          <string>BTrees.OOBTree</string>
+          <string>OOBTree</string>
+        </tuple>
+        <none/>
+      </tuple>
+    </pickle>
+    <pickle>
+      <none/>
+    </pickle>
+  </record>
+</ZopeData>
diff --git a/bt5/erp5_accounting/PathTemplateItem/portal_categories/financial_section/equity.xml b/bt5/erp5_accounting/PathTemplateItem/portal_categories/financial_section/equity.xml
new file mode 100644
index 0000000000000000000000000000000000000000..5dc60bb07a35eb46b5d35ea50348ff43b170d3fe
--- /dev/null
+++ b/bt5/erp5_accounting/PathTemplateItem/portal_categories/financial_section/equity.xml
@@ -0,0 +1,136 @@
+<?xml version="1.0"?>
+<ZopeData>
+  <record id="1" aka="AAAAAAAAAAE=">
+    <pickle>
+      <tuple>
+        <tuple>
+          <string>Products.ERP5Type.Document.Category</string>
+          <string>Category</string>
+        </tuple>
+        <none/>
+      </tuple>
+    </pickle>
+    <pickle>
+      <dictionary>
+        <item>
+            <key> <string>__ac_local_roles__</string> </key>
+            <value>
+              <none/>
+            </value>
+        </item>
+        <item>
+            <key> <string>_count</string> </key>
+            <value>
+              <persistent> <string encoding="base64">AAAAAAAAAAI=</string> </persistent>
+            </value>
+        </item>
+        <item>
+            <key> <string>_mt_index</string> </key>
+            <value>
+              <persistent> <string encoding="base64">AAAAAAAAAAM=</string> </persistent>
+            </value>
+        </item>
+        <item>
+            <key> <string>_owner</string> </key>
+            <value>
+              <none/>
+            </value>
+        </item>
+        <item>
+            <key> <string>_tree</string> </key>
+            <value>
+              <persistent> <string encoding="base64">AAAAAAAAAAQ=</string> </persistent>
+            </value>
+        </item>
+        <item>
+            <key> <string>categories</string> </key>
+            <value>
+              <tuple>
+                <string>financial_section/equity</string>
+              </tuple>
+            </value>
+        </item>
+        <item>
+            <key> <string>codification</string> </key>
+            <value>
+              <none/>
+            </value>
+        </item>
+        <item>
+            <key> <string>description</string> </key>
+            <value>
+              <none/>
+            </value>
+        </item>
+        <item>
+            <key> <string>id</string> </key>
+            <value> <string>equity</string> </value>
+        </item>
+        <item>
+            <key> <string>int_index</string> </key>
+            <value>
+              <none/>
+            </value>
+        </item>
+        <item>
+            <key> <string>last_id</string> </key>
+            <value> <string>1</string> </value>
+        </item>
+        <item>
+            <key> <string>portal_type</string> </key>
+            <value> <string>Category</string> </value>
+        </item>
+        <item>
+            <key> <string>title</string> </key>
+            <value> <string>Equity</string> </value>
+        </item>
+        <item>
+            <key> <string>uid</string> </key>
+            <value>
+              <none/>
+            </value>
+        </item>
+      </dictionary>
+    </pickle>
+  </record>
+  <record id="2" aka="AAAAAAAAAAI=">
+    <pickle>
+      <tuple>
+        <tuple>
+          <string>BTrees.Length</string>
+          <string>Length</string>
+        </tuple>
+        <none/>
+      </tuple>
+    </pickle>
+    <pickle> <int>0</int> </pickle>
+  </record>
+  <record id="3" aka="AAAAAAAAAAM=">
+    <pickle>
+      <tuple>
+        <tuple>
+          <string>BTrees.OOBTree</string>
+          <string>OOBTree</string>
+        </tuple>
+        <none/>
+      </tuple>
+    </pickle>
+    <pickle>
+      <none/>
+    </pickle>
+  </record>
+  <record id="4" aka="AAAAAAAAAAQ=">
+    <pickle>
+      <tuple>
+        <tuple>
+          <string>BTrees.OOBTree</string>
+          <string>OOBTree</string>
+        </tuple>
+        <none/>
+      </tuple>
+    </pickle>
+    <pickle>
+      <none/>
+    </pickle>
+  </record>
+</ZopeData>
diff --git a/bt5/erp5_accounting/PathTemplateItem/portal_categories/financial_section/expense.xml b/bt5/erp5_accounting/PathTemplateItem/portal_categories/financial_section/expense.xml
new file mode 100644
index 0000000000000000000000000000000000000000..47841e5c7ff943c020d28195ee0140e59a4fd306
--- /dev/null
+++ b/bt5/erp5_accounting/PathTemplateItem/portal_categories/financial_section/expense.xml
@@ -0,0 +1,136 @@
+<?xml version="1.0"?>
+<ZopeData>
+  <record id="1" aka="AAAAAAAAAAE=">
+    <pickle>
+      <tuple>
+        <tuple>
+          <string>Products.ERP5Type.Document.Category</string>
+          <string>Category</string>
+        </tuple>
+        <none/>
+      </tuple>
+    </pickle>
+    <pickle>
+      <dictionary>
+        <item>
+            <key> <string>__ac_local_roles__</string> </key>
+            <value>
+              <none/>
+            </value>
+        </item>
+        <item>
+            <key> <string>_count</string> </key>
+            <value>
+              <persistent> <string encoding="base64">AAAAAAAAAAI=</string> </persistent>
+            </value>
+        </item>
+        <item>
+            <key> <string>_mt_index</string> </key>
+            <value>
+              <persistent> <string encoding="base64">AAAAAAAAAAM=</string> </persistent>
+            </value>
+        </item>
+        <item>
+            <key> <string>_owner</string> </key>
+            <value>
+              <none/>
+            </value>
+        </item>
+        <item>
+            <key> <string>_tree</string> </key>
+            <value>
+              <persistent> <string encoding="base64">AAAAAAAAAAQ=</string> </persistent>
+            </value>
+        </item>
+        <item>
+            <key> <string>categories</string> </key>
+            <value>
+              <tuple>
+                <string>financial_section/expense</string>
+              </tuple>
+            </value>
+        </item>
+        <item>
+            <key> <string>codification</string> </key>
+            <value>
+              <none/>
+            </value>
+        </item>
+        <item>
+            <key> <string>description</string> </key>
+            <value>
+              <none/>
+            </value>
+        </item>
+        <item>
+            <key> <string>id</string> </key>
+            <value> <string>expense</string> </value>
+        </item>
+        <item>
+            <key> <string>int_index</string> </key>
+            <value>
+              <none/>
+            </value>
+        </item>
+        <item>
+            <key> <string>last_id</string> </key>
+            <value> <string>1</string> </value>
+        </item>
+        <item>
+            <key> <string>portal_type</string> </key>
+            <value> <string>Category</string> </value>
+        </item>
+        <item>
+            <key> <string>title</string> </key>
+            <value> <string>Expense</string> </value>
+        </item>
+        <item>
+            <key> <string>uid</string> </key>
+            <value>
+              <none/>
+            </value>
+        </item>
+      </dictionary>
+    </pickle>
+  </record>
+  <record id="2" aka="AAAAAAAAAAI=">
+    <pickle>
+      <tuple>
+        <tuple>
+          <string>BTrees.Length</string>
+          <string>Length</string>
+        </tuple>
+        <none/>
+      </tuple>
+    </pickle>
+    <pickle> <int>0</int> </pickle>
+  </record>
+  <record id="3" aka="AAAAAAAAAAM=">
+    <pickle>
+      <tuple>
+        <tuple>
+          <string>BTrees.OOBTree</string>
+          <string>OOBTree</string>
+        </tuple>
+        <none/>
+      </tuple>
+    </pickle>
+    <pickle>
+      <none/>
+    </pickle>
+  </record>
+  <record id="4" aka="AAAAAAAAAAQ=">
+    <pickle>
+      <tuple>
+        <tuple>
+          <string>BTrees.OOBTree</string>
+          <string>OOBTree</string>
+        </tuple>
+        <none/>
+      </tuple>
+    </pickle>
+    <pickle>
+      <none/>
+    </pickle>
+  </record>
+</ZopeData>
diff --git a/bt5/erp5_accounting/PathTemplateItem/portal_categories/financial_section/income.xml b/bt5/erp5_accounting/PathTemplateItem/portal_categories/financial_section/income.xml
new file mode 100644
index 0000000000000000000000000000000000000000..cb1c1c699564f72d97fb4a9dc42ddc9dda385807
--- /dev/null
+++ b/bt5/erp5_accounting/PathTemplateItem/portal_categories/financial_section/income.xml
@@ -0,0 +1,136 @@
+<?xml version="1.0"?>
+<ZopeData>
+  <record id="1" aka="AAAAAAAAAAE=">
+    <pickle>
+      <tuple>
+        <tuple>
+          <string>Products.ERP5Type.Document.Category</string>
+          <string>Category</string>
+        </tuple>
+        <none/>
+      </tuple>
+    </pickle>
+    <pickle>
+      <dictionary>
+        <item>
+            <key> <string>__ac_local_roles__</string> </key>
+            <value>
+              <none/>
+            </value>
+        </item>
+        <item>
+            <key> <string>_count</string> </key>
+            <value>
+              <persistent> <string encoding="base64">AAAAAAAAAAI=</string> </persistent>
+            </value>
+        </item>
+        <item>
+            <key> <string>_mt_index</string> </key>
+            <value>
+              <persistent> <string encoding="base64">AAAAAAAAAAM=</string> </persistent>
+            </value>
+        </item>
+        <item>
+            <key> <string>_owner</string> </key>
+            <value>
+              <none/>
+            </value>
+        </item>
+        <item>
+            <key> <string>_tree</string> </key>
+            <value>
+              <persistent> <string encoding="base64">AAAAAAAAAAQ=</string> </persistent>
+            </value>
+        </item>
+        <item>
+            <key> <string>categories</string> </key>
+            <value>
+              <tuple>
+                <string>financial_section/income</string>
+              </tuple>
+            </value>
+        </item>
+        <item>
+            <key> <string>codification</string> </key>
+            <value>
+              <none/>
+            </value>
+        </item>
+        <item>
+            <key> <string>description</string> </key>
+            <value>
+              <none/>
+            </value>
+        </item>
+        <item>
+            <key> <string>id</string> </key>
+            <value> <string>income</string> </value>
+        </item>
+        <item>
+            <key> <string>int_index</string> </key>
+            <value>
+              <none/>
+            </value>
+        </item>
+        <item>
+            <key> <string>last_id</string> </key>
+            <value> <string>1</string> </value>
+        </item>
+        <item>
+            <key> <string>portal_type</string> </key>
+            <value> <string>Category</string> </value>
+        </item>
+        <item>
+            <key> <string>title</string> </key>
+            <value> <string>Income</string> </value>
+        </item>
+        <item>
+            <key> <string>uid</string> </key>
+            <value>
+              <none/>
+            </value>
+        </item>
+      </dictionary>
+    </pickle>
+  </record>
+  <record id="2" aka="AAAAAAAAAAI=">
+    <pickle>
+      <tuple>
+        <tuple>
+          <string>BTrees.Length</string>
+          <string>Length</string>
+        </tuple>
+        <none/>
+      </tuple>
+    </pickle>
+    <pickle> <int>0</int> </pickle>
+  </record>
+  <record id="3" aka="AAAAAAAAAAM=">
+    <pickle>
+      <tuple>
+        <tuple>
+          <string>BTrees.OOBTree</string>
+          <string>OOBTree</string>
+        </tuple>
+        <none/>
+      </tuple>
+    </pickle>
+    <pickle>
+      <none/>
+    </pickle>
+  </record>
+  <record id="4" aka="AAAAAAAAAAQ=">
+    <pickle>
+      <tuple>
+        <tuple>
+          <string>BTrees.OOBTree</string>
+          <string>OOBTree</string>
+        </tuple>
+        <none/>
+      </tuple>
+    </pickle>
+    <pickle>
+      <none/>
+    </pickle>
+  </record>
+</ZopeData>
diff --git a/bt5/erp5_accounting/PathTemplateItem/portal_categories/financial_section/liability.xml b/bt5/erp5_accounting/PathTemplateItem/portal_categories/financial_section/liability.xml
new file mode 100644
index 0000000000000000000000000000000000000000..8b8a760d40ac3858e4c9cb10fc10aeea5b1d9ce7
--- /dev/null
+++ b/bt5/erp5_accounting/PathTemplateItem/portal_categories/financial_section/liability.xml
@@ -0,0 +1,136 @@
+<?xml version="1.0"?>
+<ZopeData>
+  <record id="1" aka="AAAAAAAAAAE=">
+    <pickle>
+      <tuple>
+        <tuple>
+          <string>Products.ERP5Type.Document.Category</string>
+          <string>Category</string>
+        </tuple>
+        <none/>
+      </tuple>
+    </pickle>
+    <pickle>
+      <dictionary>
+        <item>
+            <key> <string>__ac_local_roles__</string> </key>
+            <value>
+              <none/>
+            </value>
+        </item>
+        <item>
+            <key> <string>_count</string> </key>
+            <value>
+              <persistent> <string encoding="base64">AAAAAAAAAAI=</string> </persistent>
+            </value>
+        </item>
+        <item>
+            <key> <string>_mt_index</string> </key>
+            <value>
+              <persistent> <string encoding="base64">AAAAAAAAAAM=</string> </persistent>
+            </value>
+        </item>
+        <item>
+            <key> <string>_owner</string> </key>
+            <value>
+              <none/>
+            </value>
+        </item>
+        <item>
+            <key> <string>_tree</string> </key>
+            <value>
+              <persistent> <string encoding="base64">AAAAAAAAAAQ=</string> </persistent>
+            </value>
+        </item>
+        <item>
+            <key> <string>categories</string> </key>
+            <value>
+              <tuple>
+                <string>financial_section/liability</string>
+              </tuple>
+            </value>
+        </item>
+        <item>
+            <key> <string>codification</string> </key>
+            <value>
+              <none/>
+            </value>
+        </item>
+        <item>
+            <key> <string>description</string> </key>
+            <value>
+              <none/>
+            </value>
+        </item>
+        <item>
+            <key> <string>id</string> </key>
+            <value> <string>liability</string> </value>
+        </item>
+        <item>
+            <key> <string>int_index</string> </key>
+            <value>
+              <none/>
+            </value>
+        </item>
+        <item>
+            <key> <string>last_id</string> </key>
+            <value> <string>1</string> </value>
+        </item>
+        <item>
+            <key> <string>portal_type</string> </key>
+            <value> <string>Category</string> </value>
+        </item>
+        <item>
+            <key> <string>title</string> </key>
+            <value> <string>Liability</string> </value>
+        </item>
+        <item>
+            <key> <string>uid</string> </key>
+            <value>
+              <none/>
+            </value>
+        </item>
+      </dictionary>
+    </pickle>
+  </record>
+  <record id="2" aka="AAAAAAAAAAI=">
+    <pickle>
+      <tuple>
+        <tuple>
+          <string>BTrees.Length</string>
+          <string>Length</string>
+        </tuple>
+        <none/>
+      </tuple>
+    </pickle>
+    <pickle> <int>0</int> </pickle>
+  </record>
+  <record id="3" aka="AAAAAAAAAAM=">
+    <pickle>
+      <tuple>
+        <tuple>
+          <string>BTrees.OOBTree</string>
+          <string>OOBTree</string>
+        </tuple>
+        <none/>
+      </tuple>
+    </pickle>
+    <pickle>
+      <none/>
+    </pickle>
+  </record>
+  <record id="4" aka="AAAAAAAAAAQ=">
+    <pickle>
+      <tuple>
+        <tuple>
+          <string>BTrees.OOBTree</string>
+          <string>OOBTree</string>
+        </tuple>
+        <none/>
+      </tuple>
+    </pickle>
+    <pickle>
+      <none/>
+    </pickle>
+  </record>
+</ZopeData>
diff --git a/bt5/erp5_accounting/bt/revision b/bt5/erp5_accounting/bt/revision
index 194ba8cc7594b96181da7c25c73002be08d56ff5..87d78b292a2cd276be148291b1418e5637d7bcc7 100644
--- a/bt5/erp5_accounting/bt/revision
+++ b/bt5/erp5_accounting/bt/revision
@@ -1 +1 @@
-320
\ No newline at end of file
+322
\ No newline at end of file
diff --git a/bt5/erp5_accounting/bt/template_path_list b/bt5/erp5_accounting/bt/template_path_list
index 504996e6378988f3922f9bbcd65fd7aa7a1a7596..ca202e26bfe31189b2838ecac0afaf4b653b2f8a 100644
--- a/bt5/erp5_accounting/bt/template_path_list
+++ b/bt5/erp5_accounting/bt/template_path_list
@@ -1,4 +1,5 @@
 portal_categories/account_type/**
+portal_categories/financial_section/*
 portal_deliveries/payment_transaction_builder
 portal_deliveries/sale_invoice_builder
 portal_deliveries/sale_invoice_transaction_builder