diff --git a/models/acc_operation.py b/models/acc_operation.py
index 0d420f24c33fe04b31c0e22b85c0b5bc34d1ae08..96de41b5ce8a0d4b0921784e74bb63fc384c38b0 100644
--- a/models/acc_operation.py
+++ b/models/acc_operation.py
@@ -39,6 +39,10 @@ class AccOperation(models.Model):
     acc_account_count = fields.Integer(
         string="Nombre de factures", compute="_compute_acc_account_count"
     )
+    acc_account_surplus_count = fields.Integer(
+        string="Nombre de factures Surplus",
+        compute="_compute_acc_account_surplus_count",
+    )
     tax_tcfe = fields.Float(
         "Taxes CPSE/TCF (en €/kWh)", digits="Sale Price", default=0.105
     )
@@ -59,6 +63,11 @@ class AccOperation(models.Model):
         for res in self:
             res.acc_account_count = len(res.acc_account_ids)
 
+    @api.depends("acc_account_surplus_ids")
+    def _compute_acc_account_surplus_count(self):
+        for res in self:
+            res.acc_account_surplus_count = len(res.acc_account_surplus_ids)
+
     @api.depends("acc_injection_ids", "acc_injection_ids.is_account_auto_activate")
     def _compute_is_account_active(self):
         for res in self:
@@ -97,7 +106,21 @@ class AccOperation(models.Model):
         action = self.env["ir.actions.actions"]._for_xml_id(
             "acc_account.action_acc_account"
         )
-        action["domain"] = [("acc_operation_id", "=", self.id)]
+        action["domain"] = [
+            ("acc_operation_id", "=", self.id),
+            ("is_account_buyer", "=", False),
+        ]
+        return action
+
+    def action_view_acc_accounts_surplus(self):
+        self.ensure_one()
+        action = self.env["ir.actions.actions"]._for_xml_id(
+            "acc_account.action_acc_account"
+        )
+        action["domain"] = [
+            ("acc_operation_id", "=", self.id),
+            ("is_account_buyer", "=", True),
+        ]
         return action
 
     def get_power_by_cons(self, acc_delivery_id, date_start, date_end):
diff --git a/security/security.xml b/security/security.xml
index 0976fafe466306343139fe3255301b8e8a0919ca..a53d0e445d0a0f102184f96be03f4a69cf009331 100644
--- a/security/security.xml
+++ b/security/security.xml
@@ -1,5 +1,4 @@
-<?xml version="1.0" encoding="utf-8"?>
-
+<?xml version="1.0" encoding="utf-8" ?>
 <odoo>
 
     <data noupdate="1">
@@ -7,23 +6,27 @@
         <!-- Portal for invoice and invoice lines -->
         <record id="acc_account_rule_portal_cons" model="ir.rule">
             <field name="name">Portail : Factures pour les consommateurs</field>
-            <field name="model_id" ref="acc_account.model_acc_account"/>
-            <field name="domain_force">[('consumer_id','=',[user.partner_id.id])]</field>
-            <field name="groups" eval="[(4, ref('base.group_portal'))]"/>
+            <field name="model_id" ref="acc_account.model_acc_account" />
+            <field
+                name="domain_force"
+            >[('consumer_id','=',[user.partner_id.id])]</field>
+            <field name="groups" eval="[(4, ref('base.group_portal'))]" />
         </record>
 
         <record id="acc_account_rule_portal_prod" model="ir.rule">
             <field name="name">Portail : Factures pour les producteurs</field>
-            <field name="model_id" ref="acc_account.model_acc_account"/>
-            <field name="domain_force">[('producer_id','=',[user.partner_id.id])]</field>
-            <field name="groups" eval="[(4, ref('base.group_portal'))]"/>
+            <field name="model_id" ref="acc_account.model_acc_account" />
+            <field
+                name="domain_force"
+            >[('producer_id','=',[user.partner_id.id])]</field>
+            <field name="groups" eval="[(4, ref('base.group_portal'))]" />
         </record>
 
         <record id="acc_account_rule_portal_pmo" model="ir.rule">
             <field name="name">Portail : Factures pour les pmo</field>
-            <field name="model_id" ref="acc_account.model_acc_account"/>
+            <field name="model_id" ref="acc_account.model_acc_account" />
             <field name="domain_force">[('pmo_id','=',[user.partner_id.id])]</field>
-            <field name="groups" eval="[(4, ref('base.group_portal'))]"/>
+            <field name="groups" eval="[(4, ref('base.group_portal'))]" />
         </record>
 
     </data>
diff --git a/views/acc_operation_views.xml b/views/acc_operation_views.xml
index c6602d277c6d75c8671e3c31b2f5f7700da6dc54..b095380632992589ba8d1d2a6087f9a559628942 100644
--- a/views/acc_operation_views.xml
+++ b/views/acc_operation_views.xml
@@ -30,8 +30,8 @@
                             class="oe_stat_button"
                             icon="fa-money"
                             name="action_view_acc_accounts"
-                            context="{'default_acc_operation_id': active_id}"
-                            attrs="{'invisible': [('is_account_active', '=', False)]}"
+                            context="{'default_acc_operation_id': active_id,
+                                'default_is_account_buyer': False}"
                         >
                             <div class="o_form_field o_stat_info">
                                 <span class="o_stat_value">
@@ -40,6 +40,21 @@
                                 <span class="o_stat_text">Factures</span>
                             </div>
                         </button>
+                        <button
+                            type="object"
+                            class="oe_stat_button"
+                            icon="fa-money"
+                            name="action_view_acc_accounts_surplus"
+                            context="{'default_acc_operation_id': active_id,
+                                'default_is_account_buyer': True}"
+                        >
+                            <div class="o_form_field o_stat_info">
+                                <span class="o_stat_value">
+                                    <field name="acc_account_surplus_count" />
+                                </span>
+                                <span class="o_stat_text">Factures Surplus</span>
+                            </div>
+                        </button>
                     </div>
                 </div>
                 <notebook position="before">