diff --git a/addons/account/models/account_move.py b/addons/account/models/account_move.py
index 18c4c9f8846..b8efdff9ebf 100644
--- a/addons/account/models/account_move.py
+++ b/addons/account/models/account_move.py
@@ -468,7 +468,7 @@ class AccountMoveLine(models.Model):
     analytic_line_ids = fields.One2many('account.analytic.line', 'move_id', string='Analytic lines', oldname="analytic_lines")
     tax_ids = fields.Many2many('account.tax', string='Taxes')
     tax_line_id = fields.Many2one('account.tax', string='Originator tax', ondelete='restrict')
-    analytic_account_id = fields.Many2one('account.analytic.account', string='Analytic Account')
+    analytic_account_id = fields.Many2one('account.analytic.account', string='Analytic Account', index=True)
     analytic_tag_ids = fields.Many2many('account.analytic.tag', string='Analytic Tags')
     company_id = fields.Many2one('res.company', related='account_id.company_id', string='Company', store=True, readonly=True)
     counterpart = fields.Char("Counterpart", compute='_get_counterpart', help="Compute the counter part accounts of this journal item for this journal entry. This can be needed in reports.")
diff --git a/addons/account/views/res_config_settings_views.xml b/addons/account/views/res_config_settings_views.xml
index 2c23fdf635b..c92d484504e 100644
--- a/addons/account/views/res_config_settings_views.xml
+++ b/addons/account/views/res_config_settings_views.xml
@@ -384,7 +384,7 @@
                                 <div class="o_setting_right_pane">
                                     <label for="module_account_budget"/>
                                     <div class="text-muted">
-                                        Compare actual revenues &amp; costs with budgets
+                                        Use budgets to compare actual with expected revenues and costs
                                     </div>
                                     <div id="msg_account_budget" class="content-group" attrs="{'invisible': [('module_account_budget', '=', False)]}">
                                         <div class="text-warning mt16 mb4">
diff --git a/addons/account_budget/__manifest__.py b/addons/account_budget/__manifest__.py
index b9b7766c65a..d3c9cbfab40 100644
--- a/addons/account_budget/__manifest__.py
+++ b/addons/account_budget/__manifest__.py
@@ -2,30 +2,11 @@
 # Part of Odoo. See LICENSE file for full copyright and licensing details.
 
 {
-    'name': 'Budgets Management',
+    'name': 'Budget Management',
     'category': 'Accounting',
     'description': """
-This module allows accountants to manage analytic and crossovered budgets.
-==========================================================================
-
-Once the Budgets are defined (in Invoicing/Budgets/Budgets), the Project Managers
-can set the planned amount on each Analytic Account.
-
-The accountant has the possibility to see the total of amount planned for each
-Budget in order to ensure the total planned is not greater/lower than what he
-planned for this Budget. Each list of record can also be switched to a graphical
-view of it.
-
-Three reports are available:
-----------------------------
-    1. The first is available from a list of Budgets. It gives the spreading, for
-       these Budgets, of the Analytic Accounts.
-
-    2. The second is a summary of the previous one, it only gives the spreading,
-       for the selected Budgets, of the Analytic Accounts.
-
-    3. The last one is available from the Analytic Chart of Accounts. It gives
-       the spreading, for the selected Analytic Accounts of Budgets.
+Use budgets to compare actual with expected revenues and costs
+--------------------------------------------------------------
 """,
     'website': 'https://www.odoo.com/page/accounting',
     'depends': ['account'],
diff --git a/addons/account_budget/data/account_budget_demo.xml b/addons/account_budget/data/account_budget_demo.xml
index 2c8654419ee..cd3b2f6a5e1 100644
--- a/addons/account_budget/data/account_budget_demo.xml
+++ b/addons/account_budget/data/account_budget_demo.xml
@@ -2,21 +2,205 @@
 <odoo>
     <!-- Budgets -->
     <data noupdate="1">
+        <!-- Optimistic -->
         <record id="crossovered_budget_budgetoptimistic0" model="crossovered.budget">
-            <field eval="'Budget '+str(time.localtime(time.time())[0]+1)+': Optimistic'" name="name"/>
-            <field eval="str(time.localtime(time.time())[0]+1)+'-01-01'" name="date_from"/>
+            <field eval="'Budget '+str(datetime.now().year+1)+': Optimistic'" name="name"/>
+            <field eval="str(datetime.now().year+1)+'-01-01'" name="date_from"/>
             <field eval="&quot;&quot;&quot;draft&quot;&quot;&quot;" name="state"/>
-            <field eval="str(time.localtime(time.time())[0]+1)+'-12-31'" name="date_to"/>
-            <field name="creating_user_id" ref="base.user_root"/>
+            <field eval="str(datetime.now().year+1)+'-12-31'" name="date_to"/>
+            <field name="user_id" ref="base.user_root"/>
         </record>
-    </data>
-    <data noupdate="1">
+         <record id="budget_line_analytic_admin" model="crossovered.budget.lines">
+            <field name="crossovered_budget_id" ref="crossovered_budget_budgetoptimistic0" />
+            <field eval="str(datetime.now().year+1)+'-01-01'" name="date_from"/>
+            <field eval="str(datetime.now().year+1)+'-12-31'" name="date_to"/>
+            <field name="planned_amount">-35000</field>
+            <field name="analytic_account_id" ref="analytic.analytic_administratif"/>
+        </record>
+         <record id="budget_line_analytic_agrolait1" model="crossovered.budget.lines">
+            <field name="crossovered_budget_id" ref="crossovered_budget_budgetoptimistic0" />
+            <field eval="str(datetime.now().year+1)+'-01-01'" name="date_from"/>
+            <field eval="str(datetime.now().year+1)+'-01-31'" name="date_to"/>
+            <field name="planned_amount">10000</field>
+            <field name="analytic_account_id" ref="analytic.analytic_agrolait"/>
+        </record>
+         <record id="budget_line_analytic_agrolait2" model="crossovered.budget.lines">
+            <field name="crossovered_budget_id" ref="crossovered_budget_budgetoptimistic0" />
+            <field eval="str(datetime.now().year+1)+'-02-01'" name="date_from"/>
+            <field eval="str(datetime.now().year+1)+'-02-28'" name="date_to"/>
+            <field name="planned_amount">10000</field>
+            <field name="analytic_account_id" ref="analytic.analytic_agrolait"/>
+        </record>
+         <record id="budget_line_analytic_agrolait3" model="crossovered.budget.lines">
+            <field name="crossovered_budget_id" ref="crossovered_budget_budgetoptimistic0" />
+            <field eval="str(datetime.now().year+1)+'-03-01'" name="date_from"/>
+            <field eval="str(datetime.now().year+1)+'-03-31'" name="date_to"/>
+            <field name="planned_amount">12000</field>
+            <field name="analytic_account_id" ref="analytic.analytic_agrolait"/>
+        </record>
+         <record id="budget_line_analytic_agrolait4" model="crossovered.budget.lines">
+            <field name="crossovered_budget_id" ref="crossovered_budget_budgetoptimistic0" />
+            <field eval="str(datetime.now().year+1)+'-04-01'" name="date_from"/>
+            <field eval="str(datetime.now().year+1)+'-04-30'" name="date_to"/>
+            <field name="planned_amount">15000</field>
+            <field name="analytic_account_id" ref="analytic.analytic_agrolait"/>
+        </record>
+         <record id="budget_line_analytic_agrolait5" model="crossovered.budget.lines">
+            <field name="crossovered_budget_id" ref="crossovered_budget_budgetoptimistic0" />
+            <field eval="str(datetime.now().year+1)+'-05-01'" name="date_from"/>
+            <field eval="str(datetime.now().year+1)+'-05-31'" name="date_to"/>
+            <field name="planned_amount">15000</field>
+            <field name="analytic_account_id" ref="analytic.analytic_agrolait"/>
+        </record>
+         <record id="budget_line_analytic_agrolait6" model="crossovered.budget.lines">
+            <field name="crossovered_budget_id" ref="crossovered_budget_budgetoptimistic0" />
+            <field eval="str(datetime.now().year+1)+'-06-01'" name="date_from"/>
+            <field eval="str(datetime.now().year+1)+'-06-30'" name="date_to"/>
+            <field name="planned_amount">15000</field>
+            <field name="analytic_account_id" ref="analytic.analytic_agrolait"/>
+        </record>
+         <record id="budget_line_analytic_agrolait7" model="crossovered.budget.lines">
+            <field name="crossovered_budget_id" ref="crossovered_budget_budgetoptimistic0" />
+            <field eval="str(datetime.now().year+1)+'-07-01'" name="date_from"/>
+            <field eval="str(datetime.now().year+1)+'-07-31'" name="date_to"/>
+            <field name="planned_amount">13000</field>
+            <field name="analytic_account_id" ref="analytic.analytic_agrolait"/>
+        </record>
+         <record id="budget_line_analytic_agrolait8" model="crossovered.budget.lines">
+            <field name="crossovered_budget_id" ref="crossovered_budget_budgetoptimistic0" />
+            <field eval="str(datetime.now().year+1)+'-08-01'" name="date_from"/>
+            <field eval="str(datetime.now().year+1)+'-08-31'" name="date_to"/>
+            <field name="planned_amount">9000</field>
+            <field name="analytic_account_id" ref="analytic.analytic_agrolait"/>
+        </record>
+         <record id="budget_line_analytic_agrolait9" model="crossovered.budget.lines">
+            <field name="crossovered_budget_id" ref="crossovered_budget_budgetoptimistic0" />
+            <field eval="str(datetime.now().year+1)+'-09-01'" name="date_from"/>
+            <field eval="str(datetime.now().year+1)+'-09-30'" name="date_to"/>
+            <field name="planned_amount">8000</field>
+            <field name="analytic_account_id" ref="analytic.analytic_agrolait"/>
+        </record>
+         <record id="budget_line_analytic_agrolait10" model="crossovered.budget.lines">
+            <field name="crossovered_budget_id" ref="crossovered_budget_budgetoptimistic0" />
+            <field eval="str(datetime.now().year+1)+'-10-01'" name="date_from"/>
+            <field eval="str(datetime.now().year+1)+'-10-31'" name="date_to"/>
+            <field name="planned_amount">15000</field>
+            <field name="analytic_account_id" ref="analytic.analytic_agrolait"/>
+        </record>
+         <record id="budget_line_analytic_agrolait11" model="crossovered.budget.lines">
+            <field name="crossovered_budget_id" ref="crossovered_budget_budgetoptimistic0" />
+            <field eval="str(datetime.now().year+1)+'-11-01'" name="date_from"/>
+            <field eval="str(datetime.now().year+1)+'-11-30'" name="date_to"/>
+            <field name="planned_amount">15000</field>
+            <field name="analytic_account_id" ref="analytic.analytic_agrolait"/>
+        </record>
+         <record id="budget_line_analytic_agrolait12" model="crossovered.budget.lines">
+            <field name="crossovered_budget_id" ref="crossovered_budget_budgetoptimistic0" />
+            <field eval="str(datetime.now().year+1)+'-12-01'" name="date_from"/>
+            <field eval="str(datetime.now().year+1)+'-12-31'" name="date_to"/>
+            <field name="planned_amount">18000</field>
+            <field name="analytic_account_id" ref="analytic.analytic_agrolait"/>
+        </record>
+
+        <!-- pessimistic-->
         <record id="crossovered_budget_budgetpessimistic0" model="crossovered.budget">
-            <field eval="'Budget '+str(time.localtime(time.time())[0]+1)+': Pessimistic'" name="name"/>
-            <field eval="str(time.localtime(time.time())[0]+1)+'-01-01'" name="date_from"/>
+            <field eval="'Budget '+str(datetime.now().year+1)+': Pessimistic'" name="name"/>
+            <field eval="str(datetime.now().year+1)+'-01-01'" name="date_from"/>
             <field eval="&quot;&quot;&quot;draft&quot;&quot;&quot;" name="state"/>
-            <field eval="str(time.localtime(time.time())[0]+1)+'-12-31'" name="date_to"/>
-            <field name="creating_user_id" ref="base.user_root"/>
+            <field eval="str(datetime.now().year+1)+'-12-31'" name="date_to"/>
+            <field name="user_id" ref="base.user_root"/>
+        </record>
+
+         <record id="budget_line_analytic_admin_pessim" model="crossovered.budget.lines">
+            <field name="crossovered_budget_id" ref="crossovered_budget_budgetpessimistic0" />
+            <field eval="str(datetime.now().year+1)+'-01-01'" name="date_from"/>
+            <field eval="str(datetime.now().year+1)+'-12-31'" name="date_to"/>
+            <field name="planned_amount">-55000</field>
+            <field name="analytic_account_id" ref="analytic.analytic_administratif"/>
+        </record>
+         <record id="budget_line_analytic_agrolait_pessim1" model="crossovered.budget.lines">
+            <field name="crossovered_budget_id" ref="crossovered_budget_budgetpessimistic0" />
+            <field eval="str(datetime.now().year+1)+'-01-01'" name="date_from"/>
+            <field eval="str(datetime.now().year+1)+'-01-31'" name="date_to"/>
+            <field name="planned_amount">9000</field>
+            <field name="analytic_account_id" ref="analytic.analytic_agrolait"/>
+        </record>
+         <record id="budget_line_analytic_agrolait_pessim2" model="crossovered.budget.lines">
+            <field name="crossovered_budget_id" ref="crossovered_budget_budgetpessimistic0" />
+            <field eval="str(datetime.now().year+1)+'-02-01'" name="date_from"/>
+            <field eval="str(datetime.now().year+1)+'-02-28'" name="date_to"/>
+            <field name="planned_amount">8000</field>
+            <field name="analytic_account_id" ref="analytic.analytic_agrolait"/>
+        </record>
+         <record id="budget_line_analytic_agrolait_pessim3" model="crossovered.budget.lines">
+            <field name="crossovered_budget_id" ref="crossovered_budget_budgetpessimistic0" />
+            <field eval="str(datetime.now().year+1)+'-03-01'" name="date_from"/>
+            <field eval="str(datetime.now().year+1)+'-03-31'" name="date_to"/>
+            <field name="planned_amount">10000</field>
+            <field name="analytic_account_id" ref="analytic.analytic_agrolait"/>
+        </record>
+         <record id="budget_line_analytic_agrolait_pessim4" model="crossovered.budget.lines">
+            <field name="crossovered_budget_id" ref="crossovered_budget_budgetpessimistic0" />
+            <field eval="str(datetime.now().year+1)+'-04-01'" name="date_from"/>
+            <field eval="str(datetime.now().year+1)+'-04-30'" name="date_to"/>
+            <field name="planned_amount">14000</field>
+            <field name="analytic_account_id" ref="analytic.analytic_agrolait"/>
+        </record>
+         <record id="budget_line_analytic_agrolait_pessim5" model="crossovered.budget.lines">
+            <field name="crossovered_budget_id" ref="crossovered_budget_budgetpessimistic0" />
+            <field eval="str(datetime.now().year+1)+'-05-01'" name="date_from"/>
+            <field eval="str(datetime.now().year+1)+'-05-31'" name="date_to"/>
+            <field name="planned_amount">16000</field>
+            <field name="analytic_account_id" ref="analytic.analytic_agrolait"/>
+        </record>
+         <record id="budget_line_analytic_agrolait_pessim6" model="crossovered.budget.lines">
+            <field name="crossovered_budget_id" ref="crossovered_budget_budgetpessimistic0" />
+            <field eval="str(datetime.now().year+1)+'-06-01'" name="date_from"/>
+            <field eval="str(datetime.now().year+1)+'-06-30'" name="date_to"/>
+            <field name="planned_amount">13000</field>
+            <field name="analytic_account_id" ref="analytic.analytic_agrolait"/>
+        </record>
+         <record id="budget_line_analytic_agrolait_pessim7" model="crossovered.budget.lines">
+            <field name="crossovered_budget_id" ref="crossovered_budget_budgetpessimistic0" />
+            <field eval="str(datetime.now().year+1)+'-07-01'" name="date_from"/>
+            <field eval="str(datetime.now().year+1)+'-07-31'" name="date_to"/>
+            <field name="planned_amount">10000</field>
+            <field name="analytic_account_id" ref="analytic.analytic_agrolait"/>
+        </record>
+         <record id="budget_line_analytic_agrolait_pessim8" model="crossovered.budget.lines">
+            <field name="crossovered_budget_id" ref="crossovered_budget_budgetpessimistic0" />
+            <field eval="str(datetime.now().year+1)+'-08-01'" name="date_from"/>
+            <field eval="str(datetime.now().year+1)+'-08-31'" name="date_to"/>
+            <field name="planned_amount">8000</field>
+            <field name="analytic_account_id" ref="analytic.analytic_agrolait"/>
+        </record>
+         <record id="budget_line_analytic_agrolait_pessim9" model="crossovered.budget.lines">
+            <field name="crossovered_budget_id" ref="crossovered_budget_budgetpessimistic0" />
+            <field eval="str(datetime.now().year+1)+'-09-01'" name="date_from"/>
+            <field eval="str(datetime.now().year+1)+'-09-30'" name="date_to"/>
+            <field name="planned_amount">7000</field>
+            <field name="analytic_account_id" ref="analytic.analytic_agrolait"/>
+        </record>
+         <record id="budget_line_analytic_agrolait_pessim10" model="crossovered.budget.lines">
+            <field name="crossovered_budget_id" ref="crossovered_budget_budgetpessimistic0" />
+            <field eval="str(datetime.now().year+1)+'-10-01'" name="date_from"/>
+            <field eval="str(datetime.now().year+1)+'-10-31'" name="date_to"/>
+            <field name="planned_amount">12000</field>
+            <field name="analytic_account_id" ref="analytic.analytic_agrolait"/>
+        </record>
+         <record id="budget_line_analytic_agrolait_pessim11" model="crossovered.budget.lines">
+            <field name="crossovered_budget_id" ref="crossovered_budget_budgetpessimistic0" />
+            <field eval="str(datetime.now().year+1)+'-11-01'" name="date_from"/>
+            <field eval="str(datetime.now().year+1)+'-11-30'" name="date_to"/>
+            <field name="planned_amount">17000</field>
+            <field name="analytic_account_id" ref="analytic.analytic_agrolait"/>
+        </record>
+         <record id="budget_line_analytic_agrolait_pessim12" model="crossovered.budget.lines">
+            <field name="crossovered_budget_id" ref="crossovered_budget_budgetpessimistic0" />
+            <field eval="str(datetime.now().year+1)+'-12-01'" name="date_from"/>
+            <field eval="str(datetime.now().year+1)+'-12-31'" name="date_to"/>
+            <field name="planned_amount">17000</field>
+            <field name="analytic_account_id" ref="analytic.analytic_agrolait"/>
         </record>
     </data>
 </odoo>
diff --git a/addons/account_budget/models/account_budget.py b/addons/account_budget/models/account_budget.py
index b27f389cdbc..961c957c2d7 100644
--- a/addons/account_budget/models/account_budget.py
+++ b/addons/account_budget/models/account_budget.py
@@ -2,8 +2,7 @@
 # Part of Odoo. See LICENSE file for full copyright and licensing details.
 
 from odoo import api, fields, models, _
-from odoo.tools import ustr
-from odoo.exceptions import UserError, ValidationError
+from odoo.exceptions import ValidationError
 
 # ---------------------------------------------------------
 # Budgets
@@ -16,7 +15,6 @@ class AccountBudgetPost(models.Model):
     name = fields.Char('Name', required=True)
     account_ids = fields.Many2many('account.account', 'account_budget_rel', 'budget_id', 'account_id', 'Accounts',
         domain=[('deprecated', '=', False)])
-    crossovered_budget_line = fields.One2many('crossovered.budget.lines', 'general_budget_id', 'Budget Lines')
     company_id = fields.Many2one('res.company', 'Company', required=True,
         default=lambda self: self.env['res.company']._company_default_get('account.budget.post'))
 
@@ -47,7 +45,7 @@ class CrossoveredBudget(models.Model):
     _inherit = ['mail.thread']
 
     name = fields.Char('Budget Name', required=True, states={'done': [('readonly', True)]})
-    creating_user_id = fields.Many2one('res.users', 'Responsible', default=lambda self: self.env.user)
+    user_id = fields.Many2one('res.users', 'Responsible', default=lambda self: self.env.user, oldname='creating_user_id')
     date_from = fields.Date('Start Date', required=True, states={'done': [('readonly', True)]})
     date_to = fields.Date('End Date', required=True, states={'done': [('readonly', True)]})
     state = fields.Selection([
@@ -87,87 +85,194 @@ class CrossoveredBudgetLines(models.Model):
     _name = "crossovered.budget.lines"
     _description = "Budget Line"
 
+    name = fields.Char(compute='_compute_line_name')
     crossovered_budget_id = fields.Many2one('crossovered.budget', 'Budget', ondelete='cascade', index=True, required=True)
     analytic_account_id = fields.Many2one('account.analytic.account', 'Analytic Account')
-    general_budget_id = fields.Many2one('account.budget.post', 'Budgetary Position', required=True)
+    analytic_group_id = fields.Many2one('account.analytic.group', 'Analytic Group', related='analytic_account_id.group_id', readonly=True)
+    general_budget_id = fields.Many2one('account.budget.post', 'Budgetary Position')
     date_from = fields.Date('Start Date', required=True)
     date_to = fields.Date('End Date', required=True)
     paid_date = fields.Date('Paid Date')
-    planned_amount = fields.Float('Planned Amount', required=True, digits=0)
-    practical_amount = fields.Float(compute='_compute_practical_amount', string='Practical Amount', digits=0)
-    theoritical_amount = fields.Float(compute='_compute_theoritical_amount', string='Theoretical Amount', digits=0)
-    percentage = fields.Float(compute='_compute_percentage', string='Achievement')
+    currency_id = fields.Many2one('res.currency', related='company_id.currency_id', readonly=True)
+    planned_amount = fields.Monetary(
+        'Planned Amount', required=True,
+        help="Amount you plan to earn/spend. Record a positive amount if it is a revenue and a negative amount if it is a cost.")
+    practical_amount = fields.Monetary(
+        compute='_compute_practical_amount', string='Practical Amount', help="Amount really earned/spent.")
+    theoritical_amount = fields.Monetary(
+        compute='_compute_theoritical_amount', string='Theoretical Amount',
+        help="Amount you are supposed to have earned/spent at this date.")
+    percentage = fields.Float(
+        compute='_compute_percentage', string='Achievement',
+        help="Comparison between practical and theoretical amount. This measure tells you if you are below or over budget.")
     company_id = fields.Many2one(related='crossovered_budget_id.company_id', comodel_name='res.company',
         string='Company', store=True, readonly=True)
+    is_above_budget = fields.Boolean(compute='_is_above_budget')
+    crossovered_budget_state = fields.Selection(related='crossovered_budget_id.state', string='Budget State', store=True, readonly=True)
+
+    @api.model
+    def read_group(self, domain, fields, groupby, offset=0, limit=None, orderby=False, lazy=True):
+        # overrides the default read_group in order to compute the computed fields manually for the group
+
+        result = super(CrossoveredBudgetLines, self).read_group(domain, fields, groupby, offset=offset, limit=limit,
+                                                                orderby=orderby, lazy=lazy)
+        fields_list = ['practical_amount', 'theoritical_amount', 'percentage']
+        if any(x in fields for x in fields_list):
+            for group_line in result:
+
+                # initialise fields to compute to 0 if they are requested
+                if 'practical_amount' in fields:
+                    group_line['practical_amount'] = 0
+                if 'theoritical_amount' in fields:
+                    group_line['theoritical_amount'] = 0
+                if 'percentage' in fields:
+                    group_line['percentage'] = 0
+                    group_line['practical_amount'] = 0
+                    group_line['theoritical_amount'] = 0
+
+                if group_line.get('__domain'):
+                    all_budget_lines_that_compose_group = self.search(group_line['__domain'])
+                else:
+                    all_budget_lines_that_compose_group = self.search([])
+                for budget_line_of_group in all_budget_lines_that_compose_group:
+                    if 'practical_amount' in fields or 'percentage' in fields:
+                        group_line['practical_amount'] += budget_line_of_group.practical_amount
+
+                    if 'theoritical_amount' in fields or 'percentage' in fields:
+                        group_line['theoritical_amount'] += budget_line_of_group.theoritical_amount
+
+                    if 'percentage' in fields:
+                        if group_line['theoritical_amount']:
+                            # use a weighted average
+                            group_line['percentage'] = float(
+                                (group_line['practical_amount'] or 0.0) / group_line['theoritical_amount']) * 100
+
+        return result
+
+    @api.multi
+    def _is_above_budget(self):
+        for line in self:
+            if line.theoritical_amount >= 0:
+                line.is_above_budget = line.practical_amount > line.theoritical_amount
+            else:
+                line.is_above_budget = line.practical_amount < line.theoritical_amount
+
+    @api.multi
+    def _compute_line_name(self):
+        #just in case someone opens the budget line in form view
+        computed_name = self.crossovered_budget_id.name
+        if self.general_budget_id:
+            computed_name += ' - ' + self.general_budget_id.name
+        if self.analytic_account_id:
+            computed_name += ' - ' + self.analytic_account_id.name
+        self.name = computed_name
 
     @api.multi
     def _compute_practical_amount(self):
         for line in self:
-            result = 0.0
             acc_ids = line.general_budget_id.account_ids.ids
-            date_to = self.env.context.get('wizard_date_to') or line.date_to
-            date_from = self.env.context.get('wizard_date_from') or line.date_from
+            date_to = line.date_to
+            date_from = line.date_from
             if line.analytic_account_id.id:
-                self.env.cr.execute("""
-                    SELECT SUM(amount)
-                    FROM account_analytic_line
-                    WHERE account_id=%s
-                        AND (date between to_date(%s,'yyyy-mm-dd') AND to_date(%s,'yyyy-mm-dd'))
-                        AND general_account_id=ANY(%s)""",
-                (line.analytic_account_id.id, date_from, date_to, acc_ids,))
-                result = self.env.cr.fetchone()[0] or 0.0
-            line.practical_amount = result
+                analytic_line_obj = self.env['account.analytic.line']
+                domain = [('account_id', '=', line.analytic_account_id.id),
+                          ('date', '>=', date_from),
+                          ('date', '<=', date_to),
+                          ]
+                if acc_ids:
+                    domain += [('general_account_id', 'in', acc_ids)]
+
+                where_query = analytic_line_obj._where_calc(domain)
+                analytic_line_obj._apply_ir_rules(where_query, 'read')
+                from_clause, where_clause, where_clause_params = where_query.get_sql()
+                select = "SELECT SUM(amount) from " + from_clause + " where " + where_clause
+
+            else:
+                aml_obj = self.env['account.move.line']
+                domain = [('account_id', 'in',
+                           line.general_budget_id.account_ids.ids),
+                          ('date', '>=', date_from),
+                          ('date', '<=', date_to)
+                          ]
+                where_query = aml_obj._where_calc(domain)
+                aml_obj._apply_ir_rules(where_query, 'read')
+                from_clause, where_clause, where_clause_params = where_query.get_sql()
+                select = "SELECT sum(credit)-sum(debit) from " + from_clause + " where " + where_clause
+
+            self.env.cr.execute(select, where_clause_params)
+            line.practical_amount = self.env.cr.fetchone()[0] or 0.0
 
     @api.multi
     def _compute_theoritical_amount(self):
-        today = fields.Datetime.now()
+        # beware: 'today' variable is mocked in the python tests and thus, its implementation matter
+        today = fields.Datetime.from_string(fields.Date.today())
         for line in self:
-            # Used for the report
-
-            if self.env.context.get('wizard_date_from') and self.env.context.get('wizard_date_to'):
-                date_from = fields.Datetime.from_string(self.env.context.get('wizard_date_from'))
-                date_to = fields.Datetime.from_string(self.env.context.get('wizard_date_to'))
-                if date_from < fields.Datetime.from_string(line.date_from):
-                    date_from = fields.Datetime.from_string(line.date_from)
-                elif date_from > fields.Datetime.from_string(line.date_to):
-                    date_from = False
-
-                if date_to > fields.Datetime.from_string(line.date_to):
-                    date_to = fields.Datetime.from_string(line.date_to)
-                elif date_to < fields.Datetime.from_string(line.date_from):
-                    date_to = False
-
-                theo_amt = 0.00
-                if date_from and date_to:
-                    line_timedelta = fields.Datetime.from_string(line.date_to) - fields.Datetime.from_string(line.date_from)
-                    elapsed_timedelta = date_to - date_from
-                    if elapsed_timedelta.days > 0:
-                        theo_amt = (elapsed_timedelta.total_seconds() / line_timedelta.total_seconds()) * line.planned_amount
-            else:
-                if line.paid_date:
-                    if fields.Datetime.from_string(line.date_to) <= fields.Datetime.from_string(line.paid_date):
-                        theo_amt = 0.00
-                    else:
-                        theo_amt = line.planned_amount
+            if line.paid_date:
+                if fields.Datetime.to_string(today) <= line.paid_date:
+                    theo_amt = 0.00
                 else:
-                    line_timedelta = fields.Datetime.from_string(line.date_to) - fields.Datetime.from_string(line.date_from)
-                    elapsed_timedelta = fields.Datetime.from_string(today) - (fields.Datetime.from_string(line.date_from))
-
-                    if elapsed_timedelta.days < 0:
-                        # If the budget line has not started yet, theoretical amount should be zero
-                        theo_amt = 0.00
-                    elif line_timedelta.days > 0 and fields.Datetime.from_string(today) < fields.Datetime.from_string(line.date_to):
-                        # If today is between the budget line date_from and date_to
-                        theo_amt = (elapsed_timedelta.total_seconds() / line_timedelta.total_seconds()) * line.planned_amount
-                    else:
-                        theo_amt = line.planned_amount
+                    theo_amt = line.planned_amount
+            else:
+                line_timedelta = fields.Datetime.from_string(line.date_to) - fields.Datetime.from_string(
+                    line.date_from)
+                elapsed_timedelta = today - fields.Datetime.from_string(line.date_from)
 
+                if elapsed_timedelta.days < 0:
+                    # If the budget line has not started yet, theoretical amount should be zero
+                    theo_amt = 0.00
+                elif line_timedelta.days > 0 and today < fields.Datetime.from_string(line.date_to):
+                    # If today is between the budget line date_from and date_to
+                    theo_amt = (elapsed_timedelta.total_seconds() / line_timedelta.total_seconds()) * line.planned_amount
+                else:
+                    theo_amt = line.planned_amount
             line.theoritical_amount = theo_amt
 
     @api.multi
     def _compute_percentage(self):
         for line in self:
             if line.theoritical_amount != 0.00:
-                line.percentage = float((line.practical_amount or 0.0) / line.theoritical_amount) * 100
+                line.percentage = float((line.practical_amount or 0.0) / line.theoritical_amount)
             else:
                 line.percentage = 0.00
+
+    @api.constrains('general_budget_id', 'analytic_account_id')
+    def _must_have_analytical_or_budgetary_or_both(self):
+        if not self.analytic_account_id and not self.general_budget_id:
+            raise ValidationError(
+                _("You have to enter at least a budgetary position or analytic account on a budget line."))
+
+    @api.multi
+    def action_open_budget_entries(self):
+        if self.analytic_account_id:
+            # if there is an analytic account, then the analytic items are loaded
+            action = self.env['ir.actions.act_window'].for_xml_id('analytic', 'account_analytic_line_action_entries')
+            action['domain'] = [('account_id', '=', self.analytic_account_id.id),
+                                ('date', '>=', self.date_from),
+                                ('date', '<=', self.date_to)
+                                ]
+            if self.general_budget_id:
+                action['domain'] += [('general_account_id', 'in', self.general_budget_id.account_ids.ids)]
+        else:
+            # otherwise the journal entries booked on the accounts of the budgetary postition are opened
+            action = self.env['ir.actions.act_window'].for_xml_id('account', 'action_account_moves_all_a')
+            action['domain'] = [('account_id', 'in',
+                                 self.general_budget_id.account_ids.ids),
+                                ('date', '>=', self.date_from),
+                                ('date', '<=', self.date_to)
+                                ]
+        return action
+
+    @api.one
+    @api.constrains('date_from', 'date_to')
+    def _line_dates_between_budget_dates(self):
+        budget_date_from = fields.Datetime.from_string(self.crossovered_budget_id.date_from)
+        budget_date_to = fields.Datetime.from_string(self.crossovered_budget_id.date_to)
+        if self.date_from:
+            date_from = fields.Datetime.from_string(self.date_from)
+            if date_from < budget_date_from or date_from > budget_date_to:
+                raise ValidationError(_('"Start Date" of the budget line should be included in the Period of the budget'))
+
+        if self.date_to:
+            date_to = fields.Datetime.from_string(self.date_to)
+            if date_to < budget_date_from or date_to > budget_date_to:
+                raise ValidationError(_('"End Date" of the budget line should be included in the Period of the budget'))
diff --git a/addons/account_budget/tests/common.py b/addons/account_budget/tests/common.py
index 1452f0f0d51..81b6c88d8c0 100644
--- a/addons/account_budget/tests/common.py
+++ b/addons/account_budget/tests/common.py
@@ -2,7 +2,7 @@
 # Part of Odoo. See LICENSE file for full copyright and licensing details.
 
 from odoo.addons.account.tests.account_test_classes import AccountingTestCase
-import time
+from datetime import datetime
 
 
 class TestAccountBudgetCommon(AccountingTestCase):
@@ -30,74 +30,74 @@ class TestAccountBudgetCommon(AccountingTestCase):
         self.env['crossovered.budget.lines'].create({
             'analytic_account_id': self.ref('analytic.analytic_partners_camp_to_camp'),
             'general_budget_id': self.account_budget_post_sales0.id,
-            'date_from': str(time.localtime(time.time())[0] + 1) + '-01-01',
-            'date_to': str(time.localtime(time.time())[0] + 1) + '-01-31',
+            'date_from': str(datetime.now().year + 1) + '-01-01',
+            'date_to': str(datetime.now().year + 1) + '-01-31',
             'planned_amount': 500.0,
             'crossovered_budget_id': self.ref('account_budget.crossovered_budget_budgetpessimistic0'),
         })
         self.env['crossovered.budget.lines'].create({
             'analytic_account_id': self.ref('analytic.analytic_partners_camp_to_camp'),
             'general_budget_id': self.account_budget_post_sales0.id,
-            'date_from': str(time.localtime(time.time())[0] + 1) + '-02-07',
-            'date_to': str(time.localtime(time.time())[0] + 1) + '-02-28',
+            'date_from': str(datetime.now().year + 1) + '-02-07',
+            'date_to': str(datetime.now().year + 1) + '-02-28',
             'planned_amount': 900.0,
             'crossovered_budget_id': self.ref('account_budget.crossovered_budget_budgetoptimistic0'),
         })
         self.env['crossovered.budget.lines'].create({
             'analytic_account_id': self.ref('analytic.analytic_partners_camp_to_camp'),
             'general_budget_id': self.account_budget_post_sales0.id,
-            'date_from': str(time.localtime(time.time())[0] + 1) + '-03-01',
-            'date_to': str(time.localtime(time.time())[0] + 1) + '-03-15',
+            'date_from': str(datetime.now().year + 1) + '-03-01',
+            'date_to': str(datetime.now().year + 1) + '-03-15',
             'planned_amount': 300.0,
             'crossovered_budget_id': self.ref('account_budget.crossovered_budget_budgetoptimistic0'),
         })
         self.env['crossovered.budget.lines'].create({
             'analytic_account_id': self.ref('analytic.analytic_our_super_product'),
             'general_budget_id': self.account_budget_post_sales0.id,
-            'date_from': str(time.localtime(time.time())[0] + 1) + '-03-16',
-            'paid_date': str(time.localtime(time.time())[0] + 1) + '-12-03',
-            'date_to': str(time.localtime(time.time())[0] + 1) + '-03-31',
+            'date_from': str(datetime.now().year + 1) + '-03-16',
+            'paid_date': str(datetime.now().year + 1) + '-12-03',
+            'date_to': str(datetime.now().year + 1) + '-03-31',
             'planned_amount': 375.0,
             'crossovered_budget_id': self.ref('account_budget.crossovered_budget_budgetpessimistic0'),
         })
         self.env['crossovered.budget.lines'].create({
             'analytic_account_id': self.ref('analytic.analytic_our_super_product'),
             'general_budget_id': self.account_budget_post_sales0.id,
-            'date_from': str(time.localtime(time.time())[0] + 1) + '-05-01',
-            'paid_date': str(time.localtime(time.time())[0] + 1) + '-12-03',
-            'date_to': str(time.localtime(time.time())[0] + 1) + '-05-31',
+            'date_from': str(datetime.now().year + 1) + '-05-01',
+            'paid_date': str(datetime.now().year + 1) + '-12-03',
+            'date_to': str(datetime.now().year + 1) + '-05-31',
             'planned_amount': 375.0,
             'crossovered_budget_id': self.ref('account_budget.crossovered_budget_budgetoptimistic0'),
         })
         self.env['crossovered.budget.lines'].create({
             'analytic_account_id': self.ref('analytic.analytic_seagate_p2'),
             'general_budget_id': self.account_budget_post_sales0.id,
-            'date_from': str(time.localtime(time.time())[0] + 1) + '-07-16',
-            'date_to': str(time.localtime(time.time())[0] + 1) + '-07-31',
+            'date_from': str(datetime.now().year + 1) + '-07-16',
+            'date_to': str(datetime.now().year + 1) + '-07-31',
             'planned_amount': 20000.0,
             'crossovered_budget_id': self.ref('account_budget.crossovered_budget_budgetpessimistic0'),
         })
         self.env['crossovered.budget.lines'].create({
             'analytic_account_id': self.ref('analytic.analytic_seagate_p2'),
             'general_budget_id': self.account_budget_post_sales0.id,
-            'date_from': str(time.localtime(time.time())[0] + 1) + '-02-01',
-            'date_to': str(time.localtime(time.time())[0] + 1) + '-02-28',
+            'date_from': str(datetime.now().year + 1) + '-02-01',
+            'date_to': str(datetime.now().year + 1) + '-02-28',
             'planned_amount': 20000.0,
             'crossovered_budget_id': self.ref('account_budget.crossovered_budget_budgetoptimistic0'),
         })
         self.env['crossovered.budget.lines'].create({
             'analytic_account_id': self.ref('analytic.analytic_seagate_p2'),
             'general_budget_id': self.account_budget_post_sales0.id,
-            'date_from': str(time.localtime(time.time())[0] + 1) + '-09-16',
-            'date_to': str(time.localtime(time.time())[0] + 1) + '-09-30',
+            'date_from': str(datetime.now().year + 1) + '-09-16',
+            'date_to': str(datetime.now().year + 1) + '-09-30',
             'planned_amount': 10000.0,
             'crossovered_budget_id': self.ref('account_budget.crossovered_budget_budgetpessimistic0'),
         })
         self.env['crossovered.budget.lines'].create({
             'analytic_account_id': self.ref('analytic.analytic_seagate_p2'),
             'general_budget_id': self.account_budget_post_sales0.id,
-            'date_from': str(time.localtime(time.time())[0] + 1) + '-10-01',
-            'date_to': str(time.localtime(time.time())[0] + 1) + '-12-31',
+            'date_from': str(datetime.now().year + 1) + '-10-01',
+            'date_to': str(datetime.now().year + 1) + '-12-31',
             'planned_amount': 10000.0,
             'crossovered_budget_id': self.ref('account_budget.crossovered_budget_budgetoptimistic0'),
         })
@@ -122,64 +122,64 @@ class TestAccountBudgetCommon(AccountingTestCase):
         self.env['crossovered.budget.lines'].create({
             'analytic_account_id': self.ref('analytic.analytic_partners_camp_to_camp'),
             'general_budget_id': self.account_budget_post_purchase0.id,
-            'date_from': str(time.localtime(time.time())[0] + 1) + '-01-01',
-            'date_to': str(time.localtime(time.time())[0] + 1) + '-01-31',
+            'date_from': str(datetime.now().year + 1) + '-01-01',
+            'date_to': str(datetime.now().year + 1) + '-01-31',
             'planned_amount': -500.0,
             'crossovered_budget_id': self.ref('account_budget.crossovered_budget_budgetpessimistic0'),
         })
         self.env['crossovered.budget.lines'].create({
             'analytic_account_id': self.ref('analytic.analytic_partners_camp_to_camp'),
             'general_budget_id': self.account_budget_post_purchase0.id,
-            'date_from': str(time.localtime(time.time())[0] + 1) + '-02-01',
-            'date_to': str(time.localtime(time.time())[0] + 1) + '-02-28',
+            'date_from': str(datetime.now().year + 1) + '-02-01',
+            'date_to': str(datetime.now().year + 1) + '-02-28',
             'planned_amount': -250.0,
             'crossovered_budget_id': self.ref('account_budget.crossovered_budget_budgetoptimistic0'),
         })
         self.env['crossovered.budget.lines'].create({
             'analytic_account_id': self.ref('analytic.analytic_our_super_product'),
             'general_budget_id': self.account_budget_post_purchase0.id,
-            'date_from': str(time.localtime(time.time())[0] + 1) + '-04-01',
-            'date_to': str(time.localtime(time.time())[0] + 1) + '-04-30',
+            'date_from': str(datetime.now().year + 1) + '-04-01',
+            'date_to': str(datetime.now().year + 1) + '-04-30',
             'planned_amount': -150.0,
             'crossovered_budget_id': self.ref('account_budget.crossovered_budget_budgetpessimistic0'),
         })
         self.env['crossovered.budget.lines'].create({
             'analytic_account_id': self.ref('analytic.analytic_seagate_p2'),
             'general_budget_id': self.account_budget_post_purchase0.id,
-            'date_from': str(time.localtime(time.time())[0] + 1) + '-06-01',
-            'date_to': str(time.localtime(time.time())[0] + 1) + '-06-15',
+            'date_from': str(datetime.now().year + 1) + '-06-01',
+            'date_to': str(datetime.now().year + 1) + '-06-15',
             'planned_amount': -7500.0,
             'crossovered_budget_id': self.ref('account_budget.crossovered_budget_budgetpessimistic0'),
         })
         self.env['crossovered.budget.lines'].create({
             'analytic_account_id': self.ref('analytic.analytic_seagate_p2'),
             'general_budget_id': self.account_budget_post_purchase0.id,
-            'date_from': str(time.localtime(time.time())[0] + 1) + '-06-16',
-            'date_to': str(time.localtime(time.time())[0] + 1) + '-06-30',
+            'date_from': str(datetime.now().year + 1) + '-06-16',
+            'date_to': str(datetime.now().year + 1) + '-06-30',
             'planned_amount': -5000.0,
             'crossovered_budget_id': self.ref('account_budget.crossovered_budget_budgetpessimistic0'),
         })
         self.env['crossovered.budget.lines'].create({
             'analytic_account_id': self.ref('analytic.analytic_seagate_p2'),
             'general_budget_id': self.account_budget_post_purchase0.id,
-            'date_from': str(time.localtime(time.time())[0] + 1) + '-07-01',
-            'date_to': str(time.localtime(time.time())[0] + 1) + '-07-15',
+            'date_from': str(datetime.now().year + 1) + '-07-01',
+            'date_to': str(datetime.now().year + 1) + '-07-15',
             'planned_amount': -2000.0,
             'crossovered_budget_id': self.ref('account_budget.crossovered_budget_budgetoptimistic0'),
         })
         self.env['crossovered.budget.lines'].create({
             'analytic_account_id': self.ref('analytic.analytic_seagate_p2'),
             'general_budget_id': self.account_budget_post_purchase0.id,
-            'date_from': str(time.localtime(time.time())[0] + 1) + '-08-16',
-            'date_to': str(time.localtime(time.time())[0] + 1) + '-08-31',
+            'date_from': str(datetime.now().year + 1) + '-08-16',
+            'date_to': str(datetime.now().year + 1) + '-08-31',
             'planned_amount': -3000.0,
             'crossovered_budget_id': self.ref('account_budget.crossovered_budget_budgetpessimistic0'),
         })
         self.env['crossovered.budget.lines'].create({
             'analytic_account_id': self.ref('analytic.analytic_seagate_p2'),
             'general_budget_id': self.account_budget_post_purchase0.id,
-            'date_from': str(time.localtime(time.time())[0] + 1) + '-09-01',
-            'date_to': str(time.localtime(time.time())[0] + 1) + '-09-15',
+            'date_from': str(datetime.now().year + 1) + '-09-01',
+            'date_to': str(datetime.now().year + 1) + '-09-15',
             'planned_amount': -1000.0,
             'crossovered_budget_id': self.ref('account_budget.crossovered_budget_budgetoptimistic0'),
         })
diff --git a/addons/account_budget/tests/test_theoreticalamount.py b/addons/account_budget/tests/test_theoreticalamount.py
index 80f1ff6438a..082d39b9b14 100644
--- a/addons/account_budget/tests/test_theoreticalamount.py
+++ b/addons/account_budget/tests/test_theoreticalamount.py
@@ -7,9 +7,13 @@ try:
 except ImportError:
     from mock import patch
 
-from odoo.fields import Datetime
+from odoo.fields import Datetime, Date
 from odoo.tests import tagged
+from datetime import datetime, timedelta
+import logging
 
+
+_logger = logging.getLogger(__name__)
 # ---------------------------------------------------------
 # Tests
 # ---------------------------------------------------------
@@ -17,12 +21,7 @@ from odoo.tests import tagged
 class TestTheoreticalAmount(TestAccountBudgetCommon):
     def setUp(self):
         super(TestTheoreticalAmount, self).setUp()
-        crossovered_budget = self.env['crossovered.budget'].create({
-            'name': 'test budget name',
-            'date_from': '2014-01-01',
-            'date_to': '2014-12-31',
-        })
-        crossovered_budget_line_obj = self.env['crossovered.budget.lines']
+        #create the budgetary position
         user_type_id = self.ref('account.data_account_type_revenue')
         tag_id = self.ref('account.account_tag_operating')
         account_rev = self.env['account.account'].create({
@@ -35,76 +34,66 @@ class TestTheoreticalAmount(TestAccountBudgetCommon):
             'name': 'Sales',
             'account_ids': [(4, account_rev.id, 0)],
         })
+        #create the budget and budget lines
+        first_january = datetime.now().replace(day=1, month=1)
+        self.last_day_of_budget = first_january + timedelta(days=364)  # will be 30th of December or 31th in case of leap year
+
+        crossovered_budget = self.env['crossovered.budget'].create({
+            'name': 'test budget name',
+            'date_from': str(first_january.date()),
+            'date_to': str(self.last_day_of_budget.date()),
+        })
+        crossovered_budget_line_obj = self.env['crossovered.budget.lines']
         self.line = crossovered_budget_line_obj.create({
             'crossovered_budget_id': crossovered_budget.id,
             'general_budget_id': buget_post.id,
-            'date_from': '2014-01-01',
-            'date_to': '2014-12-31',
+            'date_from': str(first_january.date()),
+            'date_to': str(self.last_day_of_budget.date()),
             'planned_amount': -364,
         })
+        self.paid_date_line = crossovered_budget_line_obj.create({
+            'crossovered_budget_id': crossovered_budget.id,
+            'general_budget_id': buget_post.id,
+            'date_from': str(first_january.date()),
+            'date_to': str(self.last_day_of_budget.date()),
+            'planned_amount': -364,
+            'paid_date': str(datetime.now().year) + '-09-09',
+        })
 
-        self.patcher = patch('odoo.addons.account_budget.models.account_budget.fields.Datetime', wraps=Datetime)
-        self.mock_datetime = self.patcher.start()
+        self.patcher = patch('odoo.addons.account_budget.models.account_budget.fields.Date', wraps=Date)
+        self.mock_date = self.patcher.start()
 
-    def test_01(self):
-        """Start"""
-        date = Datetime.to_string(Datetime.from_string('2014-01-01 00:00:00'))
-        self.mock_datetime.now.return_value = date
-        self.assertAlmostEqual(self.line.theoritical_amount, 0)
+    def test_theoritical_amount_without_paid_date(self):
+        test_list = [
+            (str(datetime.now().year) + '-01-01', 0),
+            (str(datetime.now().year) + '-01-02', -1),
+            (str(datetime.now().year) + '-01-03', -2),
+            (str(datetime.now().year) + '-01-11', -10),
+            (str(datetime.now().year) + '-02-20', -50),
+            (str(self.last_day_of_budget.date()), -364),
+        ]
+        for date, expected_amount in test_list:
+            _logger.info("Checking theoritical amount for the date: " + date)
+            self.mock_date.today.return_value = date
+            self.assertAlmostEqual(self.line.theoritical_amount, expected_amount)
+            #invalidate the cache of the budget lines to recompute the theoritical amount at next iteration
+            self.line.invalidate_cache()
 
-    def test_02(self):
-        """After 24 hours"""
-        date = Datetime.to_string(Datetime.from_string('2014-01-02 00:00:00'))
-        self.mock_datetime.now.return_value = date
-        self.assertAlmostEqual(self.line.theoritical_amount, -1)
-
-    def test_03(self):
-        """After 36 hours"""
-        date = Datetime.to_string(Datetime.from_string('2014-01-02 12:00:00'))
-        self.mock_datetime.now.return_value = date
-        self.assertAlmostEqual(self.line.theoritical_amount, -1.5)
-
-    def test_04(self):
-        """After 48 hours"""
-        date = Datetime.to_string(Datetime.from_string('2014-01-03 00:00:00'))
-        self.mock_datetime.now.return_value = date
-        self.assertAlmostEqual(self.line.theoritical_amount, -2)
-
-    def test_05(self):
-        """After 10 days"""
-        date = Datetime.to_string(Datetime.from_string('2014-01-11 00:00:00'))
-        self.mock_datetime.now.return_value = date
-        self.assertAlmostEqual(self.line.theoritical_amount, -10)
-
-    def test_06(self):
-        """After 50 days"""
-        date = Datetime.to_string(Datetime.from_string('2014-02-20 00:00:00'))
-        self.mock_datetime.now.return_value = date
-        self.assertAlmostEqual(self.line.theoritical_amount, -50)
-
-    def test_07(self):
-        """After 182 days, exactly half of the budget line"""
-        date = Datetime.to_string(Datetime.from_string('2014-07-02 00:00:00'))
-        self.mock_datetime.now.return_value = date
-        self.assertAlmostEqual(self.line.theoritical_amount, -182)
-
-    def test_08(self):
-        """After 308 days at noon"""
-        date = Datetime.to_string(Datetime.from_string('2014-11-05 12:00:00'))  # remember, remember
-        self.mock_datetime.now.return_value = date
-        self.assertAlmostEqual(self.line.theoritical_amount, -308.5)
-
-    def test_09(self):
-        """One day before"""
-        date = Datetime.to_string(Datetime.from_string('2014-12-30 00:00:00'))
-        self.mock_datetime.now.return_value = date
-        self.assertAlmostEqual(self.line.theoritical_amount, -363)
-
-    def test_10(self):
-        """At last"""
-        date = Datetime.to_string(Datetime.from_string('2014-12-31 00:00:00'))
-        self.mock_datetime.now.return_value = date
-        self.assertAlmostEqual(self.line.theoritical_amount, -364)
+    def test_theoritical_amount_with_paid_date(self):
+        test_list = [
+            (str(datetime.now().year) + '-01-01', 0),
+            (str(datetime.now().year) + '-01-02', 0),
+            (str(datetime.now().year) + '-09-08', 0),
+            (str(datetime.now().year) + '-09-09', -364),
+            (str(datetime.now().year) + '-09-10', -364),
+            (str(self.last_day_of_budget.date()), -364),
+        ]
+        for date, expected_amount in test_list:
+            _logger.info("Checking theoritical amount for the date: " + date)
+            self.mock_date.today.return_value = date
+            self.assertAlmostEqual(self.paid_date_line.theoritical_amount, expected_amount)
+            #invalidate the cache of the budget lines to recompute the theoritical amount at next iteration
+            self.paid_date_line.invalidate_cache()
 
     def tearDown(self):
         self.patcher.stop()
diff --git a/addons/account_budget/views/account_budget_views.xml b/addons/account_budget/views/account_budget_views.xml
index 6188e5e9e7b..d9404e2389d 100644
--- a/addons/account_budget/views/account_budget_views.xml
+++ b/addons/account_budget/views/account_budget_views.xml
@@ -1,310 +1,364 @@
 <?xml version="1.0" encoding="utf-8"?>
 <odoo>
-        <!--
-    Budgets
-    -->
-        <record id="view_budget_post_search" model="ir.ui.view">
-            <field name="name">account.budget.post.search</field>
-            <field name="model">account.budget.post</field>
-            <field name="arch" type="xml">
-                <search string="Budgetary Position">
-                    <field name="name" filter_domain="[('name','ilike',self)]" string="Budgetary Position"/>
-                    <field name="company_id" groups="base.group_multi_company"/>
-                </search>
-            </field>
-        </record>
+    <!--
+Budgets
+-->
+    <record id="view_budget_post_search" model="ir.ui.view">
+        <field name="name">account.budget.post.search</field>
+        <field name="model">account.budget.post</field>
+        <field name="arch" type="xml">
+            <search string="Budgetary Position">
+                <field name="name" filter_domain="[('name','ilike',self)]" string="Budgetary Position"/>
+                <field name="company_id" groups="base.group_multi_company"/>
+            </search>
+        </field>
+    </record>
 
-        <record id="view_budget_post_tree" model="ir.ui.view">
-            <field name="name">account.budget.post.tree</field>
-            <field name="model">account.budget.post</field>
-            <field name="arch" type="xml">
-                <tree string="Budgetary Position">
+    <record id="view_budget_post_tree" model="ir.ui.view">
+        <field name="name">account.budget.post.tree</field>
+        <field name="model">account.budget.post</field>
+        <field name="arch" type="xml">
+            <tree string="Budgetary Position">
+                <field name="name"/>
+                <field name="company_id" options="{'no_create': True}" groups="base.group_multi_company"/>
+            </tree>
+        </field>
+    </record>
+
+    <record id="open_budget_post_form" model="ir.actions.act_window">
+        <field name="name">Budgetary Positions</field>
+        <field name="res_model">account.budget.post</field>
+        <field name="view_type">form</field>
+        <field name="view_mode">tree,kanban,form</field>
+        <field name="view_id" ref="view_budget_post_tree"/>
+        <field name="search_view_id" ref="view_budget_post_search"/>
+    </record>
+    <menuitem action="open_budget_post_form" id="menu_budget_post_form"
+              parent="account.account_management_menu" sequence="5"/>
+
+
+    <record model="ir.ui.view" id="view_budget_post_form">
+        <field name="name">account.budget.post.form</field>
+        <field name="model">account.budget.post</field>
+        <field name="arch" type="xml">
+            <form string="Budgetary Position">
+                <group col="4">
                     <field name="name"/>
-                    <field name="company_id" options="{'no_create': True}" groups="base.group_multi_company"/>
-                </tree>
-            </field>
-        </record>
+                    <field name="company_id" groups="base.group_multi_company" options="{'no_create': True}"/>
+                </group>
+                <notebook>
+                    <page string="Accounts">
+                        <field name="account_ids">
+                            <tree>
+                                <field name="code"/>
+                                <field name="name"/>
+                            </tree>
+                        </field>
+                    </page>
+                </notebook>
+            </form>
+        </field>
+    </record>
 
-        <record id="open_budget_post_form" model="ir.actions.act_window">
-            <field name="name">Budgetary Positions</field>
-            <field name="res_model">account.budget.post</field>
-            <field name="view_type">form</field>
-            <field name="view_mode">tree,kanban,form</field>
-            <field name="view_id" ref="view_budget_post_tree"/>
-            <field name="search_view_id" ref="view_budget_post_search"/>
-        </record>
-        <menuitem action="open_budget_post_form" id="menu_budget_post_form" parent="account.account_management_menu" sequence="5"/>
-
-
-        <record model="ir.ui.view" id="view_budget_post_form">
-            <field name="name">account.budget.post.form</field>
-            <field name="model">account.budget.post</field>
-            <field name="arch" type="xml">
-                <form string="Budgetary Position">
-                    <group col="4">
-                        <field name="name"/>
-                        <field name="company_id"  groups="base.group_multi_company" options="{'no_create': True}"/>
+    <record model="ir.ui.view" id="crossovered_budget_view_form">
+        <field name="name">crossovered.budget.view.form</field>
+        <field name="model">crossovered.budget</field>
+        <field name="arch" type="xml">
+            <form string="Budget">
+                <header>
+                    <button string="Confirm" name="action_budget_confirm" states="draft" type="object"
+                            class="oe_highlight"/>
+                    <button string="Approve" name="action_budget_validate" states="confirm" type="object"
+                            class="oe_highlight"/>
+                    <button string="Done" name="action_budget_done" states="validate" type="object"
+                            class="oe_highlight"/>
+                    <button string="Reset to Draft" name="action_budget_draft" states="cancel" type="object"/>
+                    <button string="Cancel Budget" name="action_budget_cancel" states="confirm,validate" type="object"/>
+                    <field name="state" widget="statusbar" />
+                </header>
+                <sheet string="Budget">
+                    <div class="oe_title">
+                        <label for="name" class="oe_edit_only"/>
+                        <h1>
+                            <field name="name" attrs="{'readonly':[('state','!=','draft')]}" placeholder="Budget Name"/>
+                        </h1>
+                    </div>
+                    <group>
+                        <group>
+                            <field name="user_id" attrs="{'readonly':[('state','!=','draft')]}"/>
+                        </group>
+                        <group>
+                            <label for="date_from" string="Period"/>
+                            <div>
+                                <field name="date_from" class="oe_inline"
+                                       attrs="{'readonly':[('state','!=','draft')]}"/>
+                                -
+                                <field name="date_to" class="oe_inline" attrs="{'readonly':[('state','!=','draft')]}"
+                                       nolabel="1"/>
+                            </div>
+                            <field name="company_id" groups="base.group_multi_company" options="{'no_create': True}"/>
+                        </group>
                     </group>
                     <notebook>
-                        <page string="Accounts">
-                            <field name="account_ids">
-                                <tree>
-                                    <field name="code"/>
-                                    <field name="name"/>
+                        <page string="Budget Lines">
+                            <field name="crossovered_budget_line"
+                                   context="{'default_date_from': date_from,'default_date_to': date_to}" colspan="4"
+                                   nolabel="1" attrs="{'readonly':[('state','!=','draft')]}">
+                                <tree string="Budget Lines" decoration-success="is_above_budget and planned_amount &gt; 0" decoration-danger="is_above_budget and planned_amount &lt; 0" editable="bottom">
+                                    <field name="general_budget_id"/>
+                                    <field name="analytic_account_id" groups="analytic.group_analytic_accounting"/>
+                                    <field name="date_from"/>
+                                    <field name="date_to"/>
+                                    <field name="paid_date" groups="base.group_no_one"/>
+                                    <field name="currency_id" invisible="1"/>
+                                    <field name="planned_amount" sum="Planned Amount"/>
+                                    <field name="practical_amount" sum="Practical Amount"/>
+                                    <field name="theoritical_amount" sum="Theoretical Amount"/>
+                                    <field name="percentage"  widget="percentage" />
+                                    <button type="object" name="action_open_budget_entries" string="Entries..."
+                                            icon="fa-arrow-circle-o-right"/>
+                                    <field name="is_above_budget" invisible="1"/>
                                 </tree>
+                                <form string="Budget Lines">
+                                    <group>
+                                        <group>
+                                            <field name="currency_id" invisible="1"/>
+                                            <field name="general_budget_id"/>
+                                            <field name="planned_amount"/>
+                                            <field name="analytic_account_id"
+                                                   groups="analytic.group_analytic_accounting"/>
+                                        </group>
+                                        <group>
+                                            <label for="date_from" string="Period"/>
+                                            <div>
+                                                <field name="date_from" class="oe_inline"/>
+                                                -
+                                                <field name="date_to" class="oe_inline"/>
+                                            </div>
+                                            <field name="paid_date" groups="base.group_no_one"/>
+                                            <field name="company_id" options="{'no_create': True}"
+                                                   groups="base.group_multi_company"/>
+                                        </group>
+                                    </group>
+                                </form>
                             </field>
                         </page>
                     </notebook>
-                </form>
-            </field>
-        </record>
+                </sheet>
+                <div class="oe_chatter">
+                    <field name="message_follower_ids" widget="mail_followers" groups="base.group_user"/>
+                    <field name="message_ids" widget="mail_thread"/>
+                </div>
+            </form>
+        </field>
+    </record>
 
-        <record model="ir.ui.view" id="crossovered_budget_view_form">
-            <field name="name">crossovered.budget.view.form</field>
-            <field name="model">crossovered.budget</field>
-            <field name="arch" type="xml">
-                <form string="Budget">
-                    <header>
-                        <button string="Confirm" name="action_budget_confirm" states="draft" type="object" class="oe_highlight"/>
-                        <button string="Approve" name="action_budget_validate" states="confirm" type="object" class="oe_highlight"/>
-                        <button string="Done" name="action_budget_done" states="validate" type="object" class="oe_highlight"/>
-                        <button string="Reset to Draft" name="action_budget_draft" states="cancel" type="object" />
-                        <button string="Cancel Budget" name="action_budget_cancel" states="confirm,validate" type="object"/>
-                        <field name="state" widget="statusbar" statusbar_visible="draft,confirm"/>
-                    </header>
-                    <sheet string="Budget">
-                        <div class="oe_title">
-                            <label for="name" class="oe_edit_only"/>
-                            <h1>
-                                <field name="name" attrs="{'readonly':[('state','!=','draft')]}" placeholder="Budget Name"/>
-                            </h1>
-                        </div>
-                        <group>
-                            <group>
-                                <field name="creating_user_id" attrs="{'readonly':[('state','!=','draft')]}"/>
-                            </group>
-                            <group>
-                                <label for="date_from" string="Period"/>
-                                <div>
-                                    <field name="date_from" class="oe_inline" attrs="{'readonly':[('state','!=','draft')]}"/> - 
-                                    <field name="date_to" class="oe_inline" attrs="{'readonly':[('state','!=','draft')]}" nolabel="1"/>
+    <record model="ir.ui.view" id="crossovered_budget_view_tree">
+        <field name="name">crossovered.budget.view.tree</field>
+        <field name="model">crossovered.budget</field>
+        <field name="arch" type="xml">
+            <tree decoration-info="state == 'draft'" decoration-muted="state in ('done','cancel')" string="Budget">
+                <field name="name" colspan="1"/>
+                <field name="date_from"/>
+                <field name="date_to"/>
+                <field name="company_id" options="{'no_create': True}" groups="base.group_multi_company"/>
+                <field name="user_id"/>
+                <field name="state"/>
+            </tree>
+        </field>
+    </record>
+
+    <record id="view_crossovered_budget_kanban" model="ir.ui.view">
+        <field name="name">crossovered.budget.kanban</field>
+        <field name="model">crossovered.budget</field>
+        <field name="arch" type="xml">
+            <kanban class="o_kanban_mobile">
+                <field name="name"/>
+                <field name="date_from"/>
+                <field name="date_to"/>
+                <field name="user_id"/>
+                <field name="state"/>
+                <templates>
+                    <t t-name="kanban-box">
+                        <div t-attf-class="oe_kanban_global_click">
+                            <div class="row mb4">
+                                <div class="col-xs-8">
+                                    <strong>
+                                        <field name="name"/>
+                                    </strong>
                                 </div>
-                                <field name="company_id" groups="base.group_multi_company" options="{'no_create': True}"/>
-                            </group>
-                        </group>
-                        <notebook>
-                            <page string="Budget Lines">
-                                <field name="crossovered_budget_line" context="{'default_date_from': date_from,'default_date_to': date_to}" colspan="4" nolabel="1" attrs="{'readonly':[('state','!=','draft')]}">
-                                    <tree string="Budget Lines">
-                                        <field name="general_budget_id"/>
-                                        <field name="analytic_account_id" groups="analytic.group_analytic_accounting" required="1"/>
-                                        <field name="date_from"/>
-                                        <field name="date_to"/>
-                                        <field name="paid_date" groups="base.group_no_one"/>
-                                        <field name="planned_amount" sum="Planned Amount" widget="monetary"/>
-                                        <field name="practical_amount" sum="Practical Amount" widget="monetary"/>
-                                        <field name="theoritical_amount" sum="Theoretical Amount" widget="monetary"/>
-                                        <field name="percentage"/>
-                                    </tree>
-                                    <form string="Budget Lines">
-                                        <group>
-                                            <group>
-                                                <field name="general_budget_id"/>
-                                                <field name="planned_amount" widget="monetary"/>
-                                                <field name="analytic_account_id" groups="analytic.group_analytic_accounting" required="1"/>
-                                            </group>
-                                            <group>
-                                                <label for="date_from" string="Period"/>
-                                                <div>
-                                                    <field name="date_from" class="oe_inline"/> - 
-                                                    <field name="date_to" class="oe_inline"/>
-                                                </div>
-                                                <field name="paid_date" groups="base.group_no_one"/>
-                                                <field name="company_id" options="{'no_create': True}" groups="base.group_multi_company"/>
-                                            </group>
-                                        </group>
-                                    </form>
-                                </field>
-                            </page>
-                        </notebook>
-                    </sheet>
-                    <div class="oe_chatter">
-                        <field name="message_follower_ids" widget="mail_followers" groups="base.group_user"/>
-                        <field name="message_ids" widget="mail_thread"/>
-                    </div>
-                </form>
-            </field>
-        </record>
-
-        <record model="ir.ui.view" id="crossovered_budget_view_tree">
-            <field name="name">crossovered.budget.view.tree</field>
-            <field name="model">crossovered.budget</field>
-            <field name="arch" type="xml">
-               <tree decoration-info="state == 'draft'" decoration-muted="state in ('done','cancel')" string="Budget">
-                    <field name="name" colspan="1"/>
-                    <field name="date_from"/>
-                    <field name="date_to"/>
-                    <field name="company_id" options="{'no_create': True}" groups="base.group_multi_company"/>
-                    <field name="creating_user_id"/>
-                    <field name="state"/>
-                </tree>
-            </field>
-        </record>
-
-        <record id="view_crossovered_budget_kanban" model="ir.ui.view">
-            <field name="name">crossovered.budget.kanban</field>
-            <field name="model">crossovered.budget</field>
-            <field name="arch" type="xml">
-                <kanban class="o_kanban_mobile">
-                    <field name="name"/>
-                    <field name="date_from"/>
-                    <field name="date_to"/>
-                    <field name="creating_user_id"/>
-                    <field name="state"/>
-                    <templates>
-                        <t t-name="kanban-box">
-                            <div t-attf-class="oe_kanban_global_click">
-                                <div class="row mb4">
-                                    <div class="col-xs-8">
-                                        <strong><field name="name"/></strong>
-                                    </div>
-                                    <div class="col-xs-4">
-                                        <span class="pull-right">
-                                            <field name="state" widget="kanban_label_selection" options="{'classes': {'draft': 'default', 'done': 'success'}}"/>
-                                        </span>
-                                    </div>
-                                </div>
-                                <div class="row">
-                                    <div class="col-xs-10">
-                                        <i class="fa fa-clock-o"/> <t t-esc="record.date_from.value"/>-<t t-esc="record.date_to.value"/>
-                                    </div>
-                                    <div class="col-xs-2">
-                                        <span class="pull-right">
-                                            <img t-att-src="kanban_image('res.users', 'image_small', record.creating_user_id.raw_value)" t-att-title="record.creating_user_id.value" width="24" height="24" class="oe_kanban_avatar pull-right"/>
-                                        </span>
-                                    </div>
+                                <div class="col-xs-4">
+                                    <span class="pull-right">
+                                        <field name="state" widget="kanban_label_selection"
+                                               options="{'classes': {'draft': 'default', 'done': 'success'}}"/>
+                                    </span>
                                 </div>
                             </div>
-                        </t>
-                    </templates>
-                </kanban>
-            </field>
-        </record>
+                            <div class="row">
+                                <div class="col-xs-10">
+                                    <i class="fa fa-clock-o"/>
+                                    <t t-esc="record.date_from.value"/>-
+                                    <t t-esc="record.date_to.value"/>
+                                </div>
+                                <div class="col-xs-2">
+                                    <span class="pull-right">
+                                        <img t-att-src="kanban_image('res.users', 'image_small', record.user_id.raw_value)"
+                                             t-att-title="record.user_id.value" width="24" height="24"
+                                             class="oe_kanban_avatar pull-right"/>
+                                    </span>
+                                </div>
+                            </div>
+                        </div>
+                    </t>
+                </templates>
+            </kanban>
+        </field>
+    </record>
 
-        <record id="view_crossovered_budget_search" model="ir.ui.view">
-           <field name="name">crossovered.budget.search</field>
-           <field name="model">crossovered.budget</field>
-           <field name="arch" type="xml">
-               <search string="Budget">
-                    <field name="name" filter_domain="[('name','ilike',self)]" string="Budget"/>
-                    <field name="date_from"/>
-                    <field name="date_to"/>
-                    <filter string="Draft" name="draft" domain="[('state','=','draft')]" help="Draft Budgets"/>
-                    <filter string="To Approve" name="toapprove" domain="[('state','=','confirm')]" help="To Approve Budgets" />
-                    <field name="state"/>
-                </search>
-            </field>
-        </record>
+    <record id="view_crossovered_budget_search" model="ir.ui.view">
+        <field name="name">crossovered.budget.search</field>
+        <field name="model">crossovered.budget</field>
+        <field name="arch" type="xml">
+            <search string="Budget">
+                <field name="name" filter_domain="[('name','ilike',self)]" string="Budget"/>
+                <field name="date_from"/>
+                <field name="date_to"/>
+                <filter string="Draft" name="draft" domain="[('state','=','draft')]" help="Draft Budgets"/>
+                <filter string="To Approve" name="toapprove" domain="[('state','=','confirm')]"
+                        help="To Approve Budgets"/>
+                <field name="state"/>
+            </search>
+        </field>
+    </record>
 
-        <record model="ir.actions.act_window" id="act_crossovered_budget_view">
-            <field name="name">Budgets</field>
-            <field name="res_model">crossovered.budget</field>
-            <field name="view_type">form</field>
-            <field name="view_mode">tree,kanban,form</field>
-            <field name="view_id" ref="crossovered_budget_view_tree"/>
-            <field name="search_view_id" ref="view_crossovered_budget_search"/>
-            <field name="help" type="html">
-              <p class="o_view_nocontent_smiling_face">
-                Create a new budget
-              </p><p>
-                A budget is a forecast of your company's income and/or expenses
-                expected for a period in the future. A budget is defined on some
-                financial accounts and/or analytic accounts (that may represent
-                projects, departments, categories of products, etc.)
-              </p><p>
-                By keeping track of where your money goes, you may be less
-                likely to overspend, and more likely to meet your financial
-                goals. Forecast a budget by detailing the expected revenue per
-                analytic account and monitor its evolution based on the actuals
-                realised during that period.
-              </p>
-            </field>
-        </record>
-        <menuitem parent="account.menu_finance_entries_management"
-            id="menu_act_crossovered_budget_view"
-            name="Budgets"
-            action="act_crossovered_budget_view" sequence="60" 
-            groups="account.group_account_user"/>
-        
-       <record id="view_crossovered_budget_line_search" model="ir.ui.view">
-            <field name="name">account.budget.line.search</field>
-            <field name="model">crossovered.budget.lines</field>
-            <field name="arch" type="xml">
-                <search string="Budget Lines">
-                    <field name="analytic_account_id"/>
-                </search>
-            </field>
-        </record>
-        
-        <record model="ir.ui.view" id="view_crossovered_budget_line_tree">
-            <field name="name">crossovered.budget.line.tree</field>
-            <field name="model">crossovered.budget.lines</field>
-            <field name="arch" type="xml">
-                <tree string="Budget Lines">
-                    <field name="crossovered_budget_id" invisible="1"/>
-                    <field name="general_budget_id"/>
-                    <field name="analytic_account_id" groups="analytic.group_analytic_accounting"/>
-                    <field name="date_from"/>
-                    <field name="date_to"/>
-                    <field name="paid_date" groups="base.group_no_one"/>
-                    <field name="planned_amount" widget="monetary"/>
-                    <field name="practical_amount" widget="monetary"/>
-                    <field name="theoritical_amount" widget="monetary"/>
-                    <field name="percentage"/>
-                </tree>
-            </field>
-        </record>
-        <record model="ir.ui.view" id="view_crossovered_budget_line_form">
-            <field name="name">crossovered.budget.line.form</field>
-            <field name="model">crossovered.budget.lines</field>
-            <field name="arch" type="xml">
-                <form string="Budget Lines">
-                    <sheet>
-                        <group col="4">
-                            <field name="crossovered_budget_id"/>
-                            <field name="analytic_account_id"/>
-                            <field name="general_budget_id"/>
-                            <field name="date_from"/>
-                            <field name="date_to"/>
-                            <field name="paid_date"/>
-                            <field name="planned_amount" widget="monetary"/>
-                            <field name="practical_amount" widget="monetary"/>
-                            <field name="theoritical_amount" widget="monetary"/>
-                            <field name="percentage"/>
-                            <field name="company_id" options="{'no_create': True}" groups="base.group_multi_company"/>
-                        </group>
-                    </sheet>
-                </form>
-            </field>
-        </record>
+    <record model="ir.actions.act_window" id="act_crossovered_budget_view">
+        <field name="name">Budgets</field>
+        <field name="res_model">crossovered.budget</field>
+        <field name="view_type">form</field>
+        <field name="view_mode">tree,kanban,form</field>
+        <field name="view_id" ref="crossovered_budget_view_tree"/>
+        <field name="search_view_id" ref="view_crossovered_budget_search"/>
+         <field name="help" type="html">
+            <p class="o_view_nocontent_smiling_face">
+                Click to create a new budget.
+            </p>
+            <p>
+                Use budgets to compare actual with expected revenues and costs
+            </p>
+        </field>
+    </record>
+    <menuitem parent="account.menu_finance_entries_management"
+              id="menu_act_crossovered_budget_view"
+              name="Budgets"
+              action="act_crossovered_budget_view" sequence="60"
+              groups="account.group_account_user"/>
 
-        <record model="ir.actions.act_window" id="act_crossovered_budget_lines_view">
-            <field name="name">Budgets</field>
-            <field name="res_model">crossovered.budget.lines</field>
-            <field name="view_type">form</field>
-            <field name="view_mode">tree,form</field>
-            <field name="view_id" ref="view_crossovered_budget_line_tree"/>
-        </record>
+    <record id="view_crossovered_budget_line_search" model="ir.ui.view">
+        <field name="name">account.budget.line.search</field>
+        <field name="model">crossovered.budget.lines</field>
+        <field name="arch" type="xml">
+            <search string="Budget Lines">
+                <field name="analytic_account_id"/>
+                <field name="crossovered_budget_id"/>
+                <filter name="filter_not_cancelled" string="Not Cancelled" domain="[('crossovered_budget_state','!=','cancel')]"/>
+                <group expand="0" string="Group By">
+                    <filter name="group_crossevered_budgdet_id" string="Budgets" domain="[]" context="{'group_by':'crossovered_budget_id'}"/>
+                </group>
+            </search>
 
-        <menuitem parent="account.account_reports_management_menu"
-            id="menu_act_crossovered_budget_lines_view"
-            action="act_crossovered_budget_lines_view" sequence="20"/>
+        </field>
+    </record>
 
-        <!--  Shortcuts -->
-        <act_window name="Budget Items"
-            context="{'search_default_analytic_account_id': [active_id], 'default_analytic_account_id': active_id}"
-            res_model="crossovered.budget.lines"
-            src_model="account.analytic.account"
-            id="act_account_analytic_account_cb_lines"/>
+    <record model="ir.ui.view" id="view_crossovered_budget_line_tree">
+        <field name="name">crossovered.budget.line.tree</field>
+        <field name="model">crossovered.budget.lines</field>
+        <field name="arch" type="xml">
+            <tree string="Budget Lines" create="0">
+                <field name="currency_id" invisible="1"/>
+                <field name="crossovered_budget_id" invisible="1"/>
+                <field name="general_budget_id" />
+                <field name="analytic_account_id" groups="analytic.group_analytic_accounting"  />
+                <field name="date_from"  />
+                <field name="date_to"  />
+                <field name="paid_date" groups="base.group_no_one"  />
+                <field name="planned_amount"/>
+                <field name="practical_amount"/>
+                <field name="theoritical_amount"/>
+                <field name="percentage" widget="percentage"/>
+            </tree>
+        </field>
+    </record>
+    <record model="ir.ui.view" id="view_crossovered_budget_line_form">
+        <field name="name">crossovered.budget.line.form</field>
+        <field name="model">crossovered.budget.lines</field>
+        <field name="arch" type="xml">
+            <form string="Budget Lines">
+                <sheet>
+                    <group col="4">
+                        <field name="currency_id" invisible="1"/>
+                        <field name="crossovered_budget_state" invisible="1"/>
+                        <field name="crossovered_budget_id"  attrs="{'readonly':[('crossovered_budget_state','!=','draft')]}"/>
+                        <field name="analytic_account_id"  attrs="{'readonly':[('crossovered_budget_state','!=','draft')]}"/>
+                        <field name="general_budget_id"  attrs="{'readonly':[('crossovered_budget_state','!=','draft')]}"/>
+                        <field name="date_from"  attrs="{'readonly':[('crossovered_budget_state','!=','draft')]}"/>
+                        <field name="date_to"  attrs="{'readonly':[('crossovered_budget_state','!=','draft')]}"/>
+                        <field name="paid_date"  attrs="{'readonly':[('crossovered_budget_state','!=','draft')]}"/>
+                        <field name="planned_amount" attrs="{'readonly':[('crossovered_budget_state','!=','draft')]}"/>
+                        <field name="practical_amount" attrs="{'readonly':[('crossovered_budget_state','!=','draft')]}"/>
+                        <field name="theoritical_amount" attrs="{'readonly':[('crossovered_budget_state','!=','draft')]}"/>
+                        <field name="percentage"  widget="percentage" attrs="{'readonly':[('crossovered_budget_state','!=','draft')]}"/>
+                        <field name="company_id" options="{'no_create': True}" groups="base.group_multi_company"  attrs="{'readonly':[('crossovered_budget_state','!=','draft')]}"/>
+                    </group>
+                </sheet>
+            </form>
+        </field>
+    </record>
+
+    <record model="ir.ui.view" id="view_crossovered_budget_line_pivot">
+        <field name="name">crossovered.budget.line.pivot</field>
+        <field name="model">crossovered.budget.lines</field>
+        <field name="arch" type="xml">
+            <pivot string="Budget Lines">
+                <field name="crossovered_budget_id" type="row"/>
+                <field name="planned_amount"  type="measure" string="Planned amount"/>
+                <field name="theoritical_amount"  type="measure" string="Theoritical amount"/>
+                <field name="practical_amount" type="measure" string="Practical amount"/>
+                <field name="percentage" type="measure" widget="percentage"/>
+            </pivot>
+        </field>
+    </record>
+
+    <record model="ir.ui.view" id="view_crossovered_budget_line_graph">
+        <field name="name">crossovered.budget.line.graph</field>
+        <field name="model">crossovered.budget.lines</field>
+        <field name="arch" type="xml">
+            <graph string="Budget Lines">
+                <field name="crossovered_budget_id" type="row"/>
+                <field name="planned_amount"  type="measure" string="Planned amount"/>
+                <field name="theoritical_amount"  type="measure" string="Theoritical amount"/>
+                <field name="practical_amount" type="measure" string="Practical amount"/>
+            </graph>
+        </field>
+    </record>
+    <record model="ir.actions.act_window" id="act_crossovered_budget_lines_view">
+        <field name="name">Budgets Analysis</field>
+        <field name="res_model">crossovered.budget.lines</field>
+        <field name="view_type">form</field>
+        <field name="view_mode">tree,form,pivot,graph</field>
+        <field name="view_id" eval="False"/>
+        <field name="context">{'search_default_group_crossevered_budgdet_id': True, 'search_default_filter_not_cancelled':True}</field>
+    </record>
+
+    <menuitem parent="account.account_reports_management_menu"
+              id="menu_act_crossovered_budget_lines_view"
+              action="act_crossovered_budget_lines_view" sequence="20"
+              groups="account.group_account_user"/>
+
+    <!--  Shortcuts -->
+    <act_window name="Budget Items"
+                context="{'search_default_analytic_account_id': [active_id], 'default_analytic_account_id': active_id}"
+                res_model="crossovered.budget.lines"
+                src_model="account.analytic.account"
+                id="act_account_analytic_account_cb_lines"/>
 
 </odoo>