diff --git a/sql/upgrade.sql b/sql/upgrade.sql
index c7117ace7..52cc7f817 100644
--- a/sql/upgrade.sql
+++ b/sql/upgrade.sql
@@ -107,30 +107,138 @@ CREATE TABLE tmp_bal_aged_child (
   PRIMARY KEY (id));
 COMMENT ON TABLE tmp_bal_aged_child IS 'Table temporaire pour le calcul des balances agées';
 */
-CREATE TABLE tmp_bal_aged (
-  id         SERIAL NOT NULL, 
-  create_on timestamp default now(), 
-  PRIMARY KEY (id));
-COMMENT ON TABLE tmp_bal_aged IS 'Table temporaire pour le calcul des balances agées';
 
-CREATE TABLE tmp_bal_aged_child
-(
-  id serial primary key,
-  j_id bigint,
-  j_date date,
-  j_date_fmt text,
-  jr_pj_number text,
-  j_montant numeric(20,4),
-  j_debit boolean,
-  jr_comment text,
-  jr_internal text,
-  jr_id integer,
-  jr_def_id integer,
-  letter bigint,
-  letter_diff numeric,
-  date_part double precision,
-  tmp_bal_agedid bigint NOT NULL, 
 
-);
-COMMENT ON TABLE tmp_bal_aged_child IS 'Table temporaire pour le calcul des balances agées';
+CREATE OR REPLACE FUNCTION comptaproc.account_compute(p_f_id integer)
+  RETURNS account_type AS
+$BODY$
+declare
+	class_base fiche_def.fd_class_base%type;
+	maxcode numeric;
+	sResult text;
+	bAlphanum bool;
+	sName text;
+begin
+	select fd_class_base into class_base
+	from
+		fiche_def join fiche using (fd_id)
+	where
+		f_id=p_f_id;
+	raise notice 'account_compute class base %',class_base;
+	bAlphanum := account_alphanum();
+	if bAlphanum = false  then
+	raise info 'account_compute : Alphanum is false';
+		select count (pcm_val) into maxcode from tmp_pcmn where pcm_val_parent = class_base;
+		if maxcode = 0	then
+			maxcode:=class_base::numeric;
+		else
+			select max (pcm_val) into maxcode from tmp_pcmn where pcm_val_parent = class_base;
+			maxcode:=maxcode::numeric;
+		end if;
+		if maxcode::text = class_base then
+			maxcode:=class_base::numeric*1000;
+		end if;
+		maxcode:=maxcode+1;
+		raise notice 'account_compute Max code %',maxcode;
+		sResult:=maxcode::account_type;
+	else
+	raise info 'account_compute : Alphanum is true';
+		-- if alphanum, use name
+		select ad_value into sName from fiche_detail where f_id=p_f_id and ad_id=1;
+		raise info 'name is %',sName;
+		if sName is null then
+			raise exception 'Cannot compute an accounting without the name of the card for %',p_f_id;
+		end if;
+		sResult := class_base||sName;
+		sResult := substr(sResult,1,40);
+		raise info 'Result is %',sResult;
+	end if;
+	return sResult::account_type;
+end;
+$BODY$;
 
+CREATE OR REPLACE FUNCTION comptaproc.account_insert(p_f_id integer, p_account text)
+  RETURNS text AS
+$BODY$
+declare
+	nParent tmp_pcmn.pcm_val_parent%type;
+	sName varchar;
+	sNew tmp_pcmn.pcm_val%type;
+	bAuto bool;
+	nFd_id integer;
+	sClass_Base fiche_def.fd_class_base%TYPE;
+	nCount integer;
+	first text;
+	second text;
+	s_account text;
+begin
+
+	if p_account is not null and length(trim(p_account)) != 0 then
+	-- if there is coma in p_account, treat normally
+		if position (',' in p_account) = 0 then
+			raise info 'p_account is not empty';
+				s_account := substr( p_account,1 , 40);
+				select count(*)  into nCount from tmp_pcmn where pcm_val=s_account::account_type;
+				raise notice 'found in tmp_pcm %',nCount;
+				if nCount !=0  then
+					raise info 'this account exists in tmp_pcmn ';
+					perform attribut_insert(p_f_id,5,s_account);
+				   else
+				       -- account doesn't exist, create it
+					select ad_value into sName from
+						fiche_detail
+					where
+					ad_id=1 and f_id=p_f_id;
+
+					nParent:=account_parent(s_account::account_type);
+					insert into tmp_pcmn(pcm_val,pcm_lib,pcm_val_parent) values (s_account::account_type,sName,nParent);
+					perform attribut_insert(p_f_id,5,s_account);
+
+				end if;
+		else
+		raise info 'presence of a comma';
+		-- there is 2 accounts separated by a comma
+		first := split_part(p_account,',',1);
+		second := split_part(p_account,',',2);
+		-- check there is no other coma
+		raise info 'first value % second value %', first, second;
+
+		if  position (',' in first) != 0 or position (',' in second) != 0 then
+			raise exception 'Too many comas, invalid account';
+		end if;
+		perform attribut_insert(p_f_id,5,p_account);
+		end if;
+	else
+	raise info 'A000 : p_account is  empty';
+		select fd_id into nFd_id from fiche where f_id=p_f_id;
+		bAuto:= account_auto(nFd_id);
+
+		select fd_class_base into sClass_base from fiche_def where fd_id=nFd_id;
+raise info 'sClass_Base : %',sClass_base;
+		if bAuto = true and sClass_base similar to '[[:digit:]]*'  then
+			raise info 'account generated automatically';
+			sNew:=account_compute(p_f_id);
+			raise info 'sNew %', sNew;
+			select ad_value into sName from
+				fiche_detail
+			where
+				ad_id=1 and f_id=p_f_id;
+			nParent:=account_parent(sNew);
+			sNew := account_add  (sNew,sName);
+			perform attribut_insert(p_f_id,5,sNew);
+
+		else
+		-- if there is an account_base then it is the default
+		      select fd_class_base::account_type into sNew from fiche_def join fiche using (fd_id) where f_id=p_f_id;
+			if sNew is null or length(trim(sNew)) = 0 then
+				raise notice 'count is null';
+				 perform attribut_insert(p_f_id,5,null);
+			else
+				 perform attribut_insert(p_f_id,5,sNew);
+			end if;
+		end if;
+	end if;
+
+return 0;
+end;
+$BODY$  LANGUAGE plpgsql ;