account_view.xml

<?xml version="1.0"?>
<openerp>
  <data>

    <record model="ir.ui.view" id="view_account_asset_form">
      <field name="name">account.asset.form</field>
      <field name="model">account.account</field>
      <field name="inherit_id" ref="account.view_account_form"/>
      <field name="arch" type="xml">
        <field name="active" position="before">
          <field name="asset_category_id"/>
        </field>
      </field>
    </record>

    <record id="view_account_move_line_form_inherit" model="ir.ui.view">
      <field name="name">Journal Items (form)</field>
      <field name="model">account.move.line</field>
      <field name="inherit_id" ref="account.view_move_line_form"/>
      <field name="arch" type="xml">
        <field name="statement_id" position="after">
          <field name="asset_category_id"/>
          <field name="asset_id"/>
        </field>
      </field>
    </record>

    <record id="view_account_move_line_filter_inherit" model="ir.ui.view">
      <field name="name">Journal Items (Search)</field>
      <field name="model">account.move.line</field>
      <field name="inherit_id" ref="account.view_account_move_line_filter"/>
      <field name="arch" type="xml">
        <field name="account_id" position="after">
          <field name="asset_id"/>
        </field>
      </field>
    </record>

    <record model="ir.ui.view" id="view_account_move_asset_form">
      <field name="name">account.move.asset.form</field>
      <field name="model">account.move</field>
      <field name="inherit_id" ref="account.view_move_form"/>
      <field name="arch" type="xml">
        <xpath expr="//notebook/page[@string='Journal Items']/field[@name='line_id']/form/notebook/page[@string='Information']//field[@name='account_id']"  position="attributes">
          <attribute name="on_change">onchange_account_id(account_id)</attribute>
        </xpath>
        <xpath expr="//notebook/page[@string='Journal Items']/field[@name='line_id']/form/notebook/page[@string='Information']/separator[@string='Internal Note']"  position="before">
          <group col="2" colspan="2">
            <separator colspan="2" string="Asset"/>
            <field name="asset_category_id"/>
            <field name="asset_id"/>
          </group>
        </xpath>
        <xpath expr="//notebook/page[@string='Journal Items']/field[@name='line_id']/tree/field[@name='account_id']"  position="attributes">
          <attribute name="on_change">onchange_account_id(account_id)</attribute>
        </xpath>
        <xpath expr="//notebook/page[@string='Journal Items']/field[@name='line_id']/tree/field[@name='state']"  position="before">
          <field name="asset_category_id"/>
          <field name="asset_id"/>
        </xpath>
      </field>
    </record>

  </data>
</openerp>