Hi,

In Odoo’s Chart of Accounts (COA), the account codes (series) don’t always follow a strict numeric sequence like 1, 2, 3, … because they are designed around accounting standards (often IFRS or a country-specific localization template).

For example:

    1xxx = Assets

    2xxx = Liabilities

    3xxx = Equity

    4xxx = Income

    5xxx = Cost of Sales

    6xxx = Operating Expenses

    7xxx = Other Revenues/Expenses

    9xxx = Off-balance accounts

The 8xxx series is sometimes intentionally left unused or reserved depending on the localization. In some accounting standards, it’s used for special accounts like internal reporting, depreciation adjustments, or management/statistical accounts, but in Odoo’s default templates it’s often skipped to keep things clean.

- If you see that series 8 is skipped, it’s not a bug.

It’s by design, based on the accounting template Odoo provides for your country’s localization.

Hope it helps