<odoo>
   <data>
    <record id="user_iap_account" model="ir.rule">
      <field name="name">User IAP Account</field>
      <field name="model_id" ref="model_iap_account"/>
      <field name="groups" eval="[(4, ref('base.group_user'))]"/>
      <!-- partners can CUD services linked to themselves -->
      <field name="domain_force">[
        ('company_id', 'in', [user.company_id.id, False]),
      ]</field>
    </record>
  </data>
</odoo>