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For example if I need to make a report wich shows average hours spent on tasks by user in the certain period of time (from 1.08.2013 to 12.09.2013)

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Something like https://github.com/odoo/odoo/blob/7.0/addons/account/report/account_balance.py with detailed description would be incredibly useful

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I think I understood how it works. I'll write a post about it in a week