diff --git a/include/opening.inc.php b/include/opening.inc.php
deleted file mode 100644
index 18fa6cae9..000000000
--- a/include/opening.inc.php
+++ /dev/null
@@ -1,268 +0,0 @@
-<?php
-
-/*
- *   This file is part of NOALYSS.
- *
- *   NOALYSS is free software; you can redistribute it and/or modify
- *   it under the terms of the GNU General Public License as published by
- *   the Free Software Foundation; either version 2 of the License, or
- *   (at your option) any later version.
- *
- *   NOALYSS is distributed in the hope that it will be useful,
- *   but WITHOUT ANY WARRANTY; without even the implied warranty of
- *   MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the
- *   GNU General Public License for more details.
- *
- *   You should have received a copy of the GNU General Public License
- *   along with NOALYSS; if not, write to the Free Software
- *   Foundation, Inc., 59 Temple Place, Suite 330, Boston, MA  02111-1307  USA
- */
-
-// Copyright Author Dany De Bontridder danydb@aevalys.eu
-/* * \file
- * \brief The opening of the exercices. it takes the saldo of the
- * choosen foolder / exercice and import it as a misc operation in the
- * current folder
-
- *
- *  
- *
- */
-if (!defined('ALLOWED'))
-    die('Appel direct ne sont pas permis');
-$http=new HttpInput();
-$p_mesg="";
-
-$sa=$http->request("sa", "string", "");
-$g_user->Check();
-
-require_once NOALYSS_INCLUDE.'/lib/user_menu.php';
-
-// Correct (last step)
-if (isset($_POST['correct']))
-{
-    $p_jrn=$http->request("p_jrn", "number");
-    $ledger=new Acc_Ledger($cn, $p_jrn);
-    require_once NOALYSS_INCLUDE.'/operation_ods_new.inc.php';
-    return;
-}
-
-// confirm before saving
-if (isset($_POST['summary']))
-{
-    try
-    {
-        $p_jrn=$http->request("p_jrn", "number");
-        $ledger=new Acc_Ledger($cn, $p_jrn);
-        $ledger->with_concerned=false;
-        $ledger->verify($_POST);
-        require_once NOALYSS_INCLUDE.'/operation_ods_confirm.inc.php';
-    }
-    catch (Exception $e)
-    {
-        echo alert($e->getMessage());
-        require(NOALYSS_INCLUDE.'/operation_ods_new.inc.php');
-    }
-    return;
-}
-
-// record
-if (isset($_POST['save']))
-{
-    $p_jrn=$http->request("p_jrn", "number");
-    $array=$_POST;
-    $ledger=new Acc_Ledger($cn, $p_jrn);
-    $ledger->with_concerned=false;
-    try
-    {
-        $ledger->save($array);
-        $jr_id=$cn->get_value('select jr_id from jrn where jr_internal=$1',
-                array($ledger->internal));
-
-        echo '<h2>'._("Opération enregistrée")." "._("Piece ").h($ledger->pj).'</h2>';
-        if (strcmp($ledger->pj, $_POST['e_pj'])!=0)
-        {
-            echo '<h3 class="notice">'._('Attention numéro pièce existante, elle a du être adaptée').'</h3>';
-        }
-        printf('<a class="detail" style="display:inline" href="javascript:modifyOperation(%d,%d)">%s</a><hr>',
-                $jr_id, dossier::id(), $ledger->internal);
-
-        // show feedback
-        echo '<div id="jrn_name_div">'; echo '<h1 id="jrn_name" style="display:inline">'.$ledger->get_name().'</h1>'; echo '</div>';
-        echo $ledger->confirm($_POST, true);
-    }
-    catch (Exception $e)
-    {
-        require(NOALYSS_INCLUDE.'/operation_ods_new.inc.php');
-        alert($e->getMessage());
-    }
-    return;
-}
-
-
-/* --------------------------------------------------
- * step 1 if nothing is asked we show the available folders
- */
-if ($sa=='')
-{
-    echo '<div class="content">';
-
-    echo '<h1 class="legend">'._("Etape 1 : choix du dossier").' </h1>';
-
-    echo _('Choisissez le dossier où sont les soldes à importer');
-    $avail=$g_user->get_available_folder();
-
-    if (empty($avail))
-    {
-        echo '*** '._("Aucun dossier").' ***';
-        return;
-    }
-    echo '<form class="print" method="post">';
-    echo HtmlInput::hidden('ac', $_REQUEST['ac']);
-    echo HtmlInput::hidden('sa', 'step2');
-    echo dossier::hidden();
-    $wAvail=new ISelect();
-    /* compute select list */
-    $array=array();
-    $i=0;
-    foreach ($avail as $r)
-    {
-        $array[$i]['value']=$r['dos_id'];
-        $array[$i]['label']=$r['dos_name'];
-        $i++;
-    }
-    $wAvail->selected=Dossier::id();
-    $wAvail->value=$array;
-    printf (_('Choix du dossier : %s'),
-            $wAvail->input('f'));
-    echo HtmlInput::submit('ok', _('Continuer'));
-
-    echo '</form>';
-    echo '</div>';
-    echo '</div>';
-    return;
-}
-/* --------------------------------------------------
- * Step 2 choose now the exercice of this folder
- */
-$back='do.php?ac='.$http->request("ac").'&'.dossier::get();
-if ($sa=='step2')
-{
-    echo '<div class="content">'.
-    '<div><h1 class="legend">'._('Etape 2 : période').'</h1>'.
-    '<h2 class="info">'.dossier::name($_REQUEST['f']).'</h2>'.
-    '<form class="print" method="post">'.
-    _("Choisissez l'exercice clôturé (exercice N-1) du dossier à reporter pour les a-nouveaux (exercice N)");
-    echo dossier::hidden();
-    echo HtmlInput::hidden('ac', $_REQUEST['ac']);
-    echo HtmlInput::hidden('sa', 'step3');
-    echo HtmlInput::hidden('f', $_REQUEST['f']);
-    $cn=new Database($_REQUEST['f']);
-    $periode=$cn->make_array("select distinct p_exercice,p_exercice from parm_periode order by p_exercice");
-    $w=new ISelect();
-    $w->table=0;
-    $w->label=_('Periode N-1');
-    $w->readonly=false;
-    $w->value=$periode;
-    $w->name="p_periode";
-    $w->selected=$g_user->get_exercice()-1;
-    echo "<p>";
-    echo _('Période N-1').' : '.$w->input();
-    echo "</p>";
-    echo HtmlInput::submit('ok', _('Continuer'));
-    echo dossier::hidden();
-    echo "</form>";
-    echo HtmlInput::button_anchor(_('Retour'), $back);
-    exit(0);
-}
-/* --------------------------------------------------
- * select the ledger where we will import the data
- */
-if ($sa=='step3')
-{
-    echo '<div class="content">'.
-    '<div><h1 class="legend">Etape 3</h1>'.
-    '<h2 class="info">'.dossier::name($_REQUEST['f']).'</h2>'.
-    '<form class="print" method="post">'.
-    _(" Choisissez le journal qui contiendra l'opération d'ouverture ");
-    echo dossier::hidden();
-    echo HtmlInput::hidden('p_action', 'ouv');
-    echo HtmlInput::hidden('sa', 'step4');
-    echo HtmlInput::hidden('f', $_REQUEST['f']);
-    echo HtmlInput::hidden('p_periode', $_REQUEST['p_periode']);
-    $wLedger=new ISelect();
-    $g_user=new Noalyss_user($cn);
-    $avail=$g_user->get_ledger('ODS');
-    /* compute select list */
-    $array=array();
-    $i=0;
-    foreach ($avail as $r)
-    {
-        $array[$i]['value']=$r['jrn_def_id'];
-        $array[$i]['label']=$r['jrn_def_name'];
-        $i++;
-    }
-    $wLedger->value=$array;
-    echo $wLedger->input('p_jrn');
-    echo HtmlInput::submit('ok', 'Continuer');
-    echo HtmlInput::hidden('ac', $_REQUEST['ac']);
-    echo dossier::hidden();
-    echo "</form>";
-    echo HtmlInput::button_anchor('Retour',
-            $back.'&sa=step2&f='.$_REQUEST['f']);
-    exit(0);
-}
-/* --------------------------------------------------
- * Step 4 we import data from the selected folder and year and
- * transform it into a misc operation
- */
-if ($sa=='step4')
-{
-    echo '<div class="content">';
-    echo '<div><h1 class="legend">'._("étape 4").'</h1>';
-    $dossier_id=$http->request("f","number");
-    $p_periode=$http->request("p_periode","number");
-    $p_jrn=$http->request("p_jrn","number");
-    $cn_target=new Database($dossier_id);
-    $saldo=new Acc_Ledger($cn_target, 0);
-    $array=$saldo->get_saldo_exercice($p_periode);
-    /*  we need to transform the array into a Acc_Ledger array */
-    
-    $result=array();
-    $result['desc']=sprintf(_("Ecriture d'ouverture %d"),$g_user->get_exercice());
-    $result['nb_item']=sizeof($array);
-    $result['p_jrn']=$p_jrn;
-    $result["ac"]=$http->request("ac");
-    $result['p_periode']=$p_periode;
-    $result['gDossier']=Dossier::id();
-    $result['jr_optype']="OPE";
-    // default date = first day of Exercice
-    $periode=new Periode($cn,$g_user->get_periode());
-    list($periode_start,$periode_end)=$periode->get_limit($g_user->get_exercice());
-    $result["e_date"]=$periode_start->first_day();
-    
-    $idx=0;
-
-    foreach ($array as $row)
-    {
-        $qcode='qc_'.$idx;
-        $poste='poste'.$idx;
-        $amount='amount'.$idx;
-        $ck='ck'.$idx;
-        $result[$qcode]=$row['j_qcode'];
-        if (trim($row['j_qcode']??"")=='')
-            $result[$poste]=$row['j_poste'];
-        $result[$amount]=abs($row['solde']);
-        if ($row['solde']>0)
-            $result[$ck]='on';
-        $idx++;
-    }
-    $cn=Dossier::connect();
-    $jrn=new Acc_Ledger($cn,$p_jrn);
-    $_POST=$result;
-    $_REQUEST=$result;
-    $ledger=new Acc_Ledger($cn, $p_jrn);
-    require_once NOALYSS_INCLUDE.'/operation_ods_new.inc.php';
-    
-       echo '</div>';
-}
\ No newline at end of file