Olivier, Fabien,

I agree with you both.

In general, there are many situations where there are sql queries that break 
with access rules and/or company_ids. Many of these can be converted to the ORM 
way and do the right thing transparently, with the exception of the ones that 
would be too slow (that is not the case here).

Still, that bug is a bit different: we are talking about the account_id of a 
decoration invoice line. The account_id doesn't make sense, and in fact isn't 
shown to the user, and is there just because that field is required in the 
invoice line. So our query should get the account_id that is least likely to be 
restricted/changed in the future. That's probably why the original code looks 
for the root account. 

Example: in a multi-company setup, a user could have access to all accounts, 
but still it is nicer to choose his own company's account instead of a random 
one.

So: I'm for Olivier's ORM way + [('company_id'),('='),(current_company)]

Thanks!
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