old_contents: ##############################################################################
  # For copyright and license notices, see __manifest__.py file in root directory
  ##############################################################################
  
  from odoo.tests.common import TransactionCase
  
  
  class TestAccountCutoff(TransactionCase):
  
      def test_default_cutoff_account_id(self):
          company = self.env.user.company_id
          default_accrued_expense_account_id = \
              company.default_accrued_expense_account_id.id or False
          default_accrued_revenue_account_id = \
              company.default_accrued_revenue_account_id.id or False
  
          account_id = self.env['account.cutoff'].with_context(
              default_type='accrued_expense')._default_cutoff_account_id()
          self.assertEqual(account_id, default_accrued_expense_account_id,
                           'The account must be equals to %s' %
                           default_accrued_expense_account_id)
          account_id = self.env['account.cutoff'].with_context(
              default_type='accrued_revenue')._default_cutoff_account_id()
          self.assertEqual(account_id, default_accrued_revenue_account_id,
                           'The account must be equals to %s' %
                           default_accrued_revenue_account_id)
  
new_contents: ##############################################################################
  # For copyright and license notices, see __manifest__.py file in root directory
  ##############################################################################
  
  from odoo.tests.common import TransactionCase
  
  
  class TestAccountCutoff(TransactionCase):
  
      def test_default_cutoff_account_id(self):
          company = self.env.user.company_id
          default_accrued_expense_account_id = \
              company.default_accrued_expense_account_id.id or False
          default_accrued_revenue_account_id = \
              company.default_accrued_revenue_account_id.id or False
  
          account_id = self.env['account.cutoff'].with_context(
              default_cutoff_type='accrued_expense')._default_cutoff_account_id()
          self.assertEqual(account_id, default_accrued_expense_account_id,
                           'The account must be equals to %s' %
                           default_accrued_expense_account_id)
          account_id = self.env['account.cutoff'].with_context(
              default_cutoff_type='accrued_revenue')._default_cutoff_account_id()
          self.assertEqual(account_id, default_accrued_revenue_account_id,
                           'The account must be equals to %s' %
                           default_accrued_revenue_account_id)
  
subject: fix tests