diff --git a/addons/l10n_generic_coa/data/configurable_account_chart.xml b/addons/l10n_generic_coa/data/configurable_account_chart.xml
index bb07fb10c09..6fc9fbd4e2f 100644
--- a/addons/l10n_generic_coa/data/configurable_account_chart.xml
+++ b/addons/l10n_generic_coa/data/configurable_account_chart.xml
@@ -157,7 +157,7 @@
         <record id="conf_cog" model="account.account.template">
             <field name="code">210</field>
             <field name="name">Cost of Goods Sold</field>
-            <field name="user_type_id" ref="account.data_account_type_expenses"/>
+            <field name="user_type_id" ref="account.data_account_type_direct_costs"/>
             <field name="chart_template_id" ref="configurable_chart_template"/>
             <field name="tag_ids" eval="[(6,0,[ref('account.account_tag_operating')])]"/>
         </record>
diff --git a/addons/l10n_th/account_data.xml b/addons/l10n_th/account_data.xml
index a4571518a36..527a7888a40 100644
--- a/addons/l10n_th/account_data.xml
+++ b/addons/l10n_th/account_data.xml
@@ -193,7 +193,7 @@
 <record id="a_exp_cogs" model="account.account.template">
     <field name="code">5100</field>
     <field name="name">Cost of goods sold</field>
-    <field name="user_type_id" ref="account.data_account_type_expenses"/>
+    <field name="user_type_id" ref="account.data_account_type_direct_costs"/>
     <field name="chart_template_id" ref="chart"/>
 </record>