odoo/addons/account_analytic_default/security/account_analytic_default_security.xml

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<?xml version="1.0" encoding="utf-8"?>
<odoo>
<data noupdate="1">
<record id="analytic_default_comp_rule" model="ir.rule">
<field name="name">Analytic Default multi company rule</field>
<field name="model_id" ref="model_account_analytic_default"/>
<field eval="True" name="global"/>
<field name="domain_force">['|',('company_id','=',False),('company_id','child_of',[user.company_id.id])]</field>
</record>
</data>
</odoo>