Try this:

<record id="module_category_company" model="ir.module.category"> 

      <field name="name">Company</field>  

      <field name="sequence" eval="20" />   

 </record>
        <record id="group_test_rule_1" model="res.groups">  

          <field name="name">test rule 1</field>  

          <field name="category_id" ref="module_category_company"/> 

       </record>

Probably you are looking for it.

<record id="expense_ticket_module" model="ir.module.category">
    <field name="name">Expense ticket access</field>
    <field name="description">User access level for Expense ticket</field>
    <field name="sequence">40</field>
</record>

<record id="group_expense_ticket" model="res.groups">
    <field name="name">User</field>
    <field name="category_id" ref="expense_ticket.expense_ticket_module"/>
    <field name="users" eval="[(4, ref('base.user_root'))]"/>
    <field name="implied_ids" eval="[(4, ref('base.group_user') )]"/>
</record>