yes indeed, more context is needed:

In the 'account' addon, the field 'ref' is a field.related related to the field 
'ref' on 'account.move'.

The field transaction_ref is appeared necessary because, in a swiss 
localization context (but we can imagine that other localizations or specific 
contexts need it one day!), we need to manage multi payments with one distinct 
transactional ref for each payable/receivable account.move.line.

Romain




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