diff --git a/addons/account_asset/account_asset.py b/addons/account_asset/account_asset.py
index 0939f1beebc..b829779ae73 100644
--- a/addons/account_asset/account_asset.py
+++ b/addons/account_asset/account_asset.py
@@ -18,8 +18,9 @@ class AccountAssetCategory(models.Model):
     name = fields.Char(required=True, index=True, string="Asset Type")
     account_analytic_id = fields.Many2one('account.analytic.account', string='Analytic Account', domain=[('account_type', '=', 'normal')])
     account_asset_id = fields.Many2one('account.account', string='Asset Account', required=True, domain=[('internal_type','=','other'), ('deprecated', '=', False)])
-    account_income_recognition_id = fields.Many2one('account.account', string='Recognition Income Account', domain=[('internal_type','=','other'), ('deprecated', '=', False)], oldname='account_expense_depreciation_id')
-    account_depreciation_id = fields.Many2one('account.account', string='Depreciation Account', required=True, domain=[('internal_type','=','other'), ('deprecated', '=', False)])
+    account_income_recognition_id = fields.Many2one('account.account', string='Depreciation Entries: Expense Account', domain=[('internal_type','=','other'), ('deprecated', '=', False)], oldname='account_expense_depreciation_id',
+        help="Account used in the periodical entries, to record a part of the asset as expense. But the asset account is used if empty.")
+    account_depreciation_id = fields.Many2one('account.account', string='Depreciation Entries: Asset Account', required=True, domain=[('internal_type','=','other'), ('deprecated', '=', False)])
     journal_id = fields.Many2one('account.journal', string='Journal', required=True)
     company_id = fields.Many2one('res.company', string='Company', required=True, default=lambda self: self.env['res.company']._company_default_get('account.asset.category'))
     method = fields.Selection([('linear', 'Linear'), ('degressive', 'Degressive')], string='Computation Method', required=True, default='linear',
@@ -436,7 +437,7 @@ class AccountAssetDepreciationLine(models.Model):
             journal_id = line.asset_id.category_id.journal_id.id
             partner_id = line.asset_id.partner_id.id
             categ_type = line.asset_id.category_id.type
-            debit_account = line.asset_id.category_id.account_asset_id.id
+            debit_account = line.asset_id.category_id.account_income_recognition_id.id or line.asset_id.category_id.account_asset_id.id
             credit_account = line.asset_id.category_id.account_depreciation_id.id
             prec = self.env['decimal.precision'].precision_get('Account')
             move_line_1 = {
diff --git a/addons/account_asset/i18n/account_asset.pot b/addons/account_asset/i18n/account_asset.pot
index c64d5b9df1f..8124cf53b82 100644
--- a/addons/account_asset/i18n/account_asset.pot
+++ b/addons/account_asset/i18n/account_asset.pot
@@ -433,6 +433,16 @@ msgstr ""
 msgid "Depreciation Entry"
 msgstr ""
 
+#. module: account_asset
+#: model:ir.model.fields,field_description:account_asset.field_account_asset_category_account_depreciation_id
+msgid "Depreciation Entries: Asset Account"
+msgstr ""
+
+#. module: account_asset
+#: model:ir.model.fields,field_description:account_asset.field_account_asset_category_account_income_recognition_id
+msgid "Depreciation Entries: Expense Account"
+msgstr ""
+
 #. module: account_asset
 #: model:ir.ui.view,arch_db:account_asset.view_account_asset_category_form
 msgid "Depreciation Expense Account"
@@ -871,8 +881,14 @@ msgstr ""
 msgid "Reason"
 msgstr ""
 
+#. module: account_asset
+#: model:ir.ui.view,arch_db:account_asset.view_account_asset_category_form
+msgid "Recognition Account"
+msgstr ""
+
 #. module: account_asset
 #: model:ir.model.fields,field_description:account_asset.field_account_asset_category_account_income_recognition_id
+#: model:ir.ui.view,arch_db:account_asset.view_account_asset_category_form
 msgid "Recognition Income Account"
 msgstr ""
 
diff --git a/addons/account_asset/views/account_asset_view.xml b/addons/account_asset/views/account_asset_view.xml
index a67f4e1bd9c..35b98dd403e 100644
--- a/addons/account_asset/views/account_asset_view.xml
+++ b/addons/account_asset/views/account_asset_view.xml
@@ -23,17 +23,22 @@
                     </group>
                     <group string="Journal Entries">
                         <field name="journal_id"/>
+                        <!-- DO NOT FORWARDPORT -->
                         <div>
-                            <label for="account_asset_id" string="Depreciation Asset Account" attrs="{'invisible': [('type','!=','purchase')]}"/>
-                            <!-- DO NOT FORWARDPORT -->
-                            <label for="account_asset_id" string="Income Account" attrs="{'invisible': [('type','!=','sale')]}"/>
+                            <label for="account_asset_id" attrs="{'invisible': [('type','!=','purchase')]}"/>
+                            <label for="account_asset_id" string="Deferred Revenue Account" attrs="{'invisible': [('type','!=','sale')]}"/>
                         </div>
                         <field name="account_asset_id" nolabel="1" attrs="{'invisible': [('type','=', False)]}"/>
                         <div>
-                            <label for="account_depreciation_id" string="Depreciation Expense Account" attrs="{'invisible': [('type','!=','purchase')]}"/>
-                            <label for="account_depreciation_id" string="Deferred Revenue Account" attrs="{'invisible': [('type','!=','sale')]}"/>
+                            <label for="account_depreciation_id" attrs="{'invisible': [('type','!=','purchase')]}"/>
+                            <label for="account_depreciation_id" string="Recognition Income Account" attrs="{'invisible': [('type','!=','sale')]}"/>
                         </div>
                         <field name="account_depreciation_id" nolabel="1"/>
+                        <div>
+                            <label for="account_income_recognition_id" attrs="{'invisible': [('type','!=','purchase')]}"/>
+                            <label for="account_income_recognition_id" string="Recognition Account" attrs="{'invisible': [('type','!=','sale')]}"/>
+                        </div>
+                        <field name="account_income_recognition_id" nolabel="1"/>
                         <field name="account_analytic_id" groups="analytic.group_analytic_accounting"/>
                     </group>
                     <group string="Periodicity">