account_asset_invoice_view.xml

<?xml version="1.0"?>
<openerp>
  <data>

    <record model="ir.ui.view" id="view_account_invoice_asset_form">
      <field name="name">account.invoice.form.add.asset_category</field>
      <field name="model">account.invoice.line</field>
      <field name="inherit_id" ref="account.view_invoice_line_form"/>
      <field name="arch" type="xml">
        <field name="account_id" position="before">
          <field name="asset_id" groups="account.group_account_manager"/>
          <field name="asset_category_id" invisible="context.get('type') not in ['in_invoice','in_refund']"/>
        </field>
      </field>
    </record>

    <record model="ir.ui.view" id="view_invoice_asset_category">
      <field name="name">account.invoice.supplier.form</field>
      <field name="model">account.invoice</field>
      <field name="inherit_id" ref="account.invoice_supplier_form"/>
      <field name="arch" type="xml">
        <xpath expr="//field[@name='invoice_line']/tree/field[@name='quantity']" position="before">
          <field name="asset_category_id"/>
        </xpath>
      </field>
    </record>

    <record model="ir.ui.view" id="view_customer_invoice_asset">
      <field name="name">account.invoice.customer.form</field>
      <field name="model">account.invoice</field>
      <field name="inherit_id" ref="account.invoice_form"/>
      <field name="arch" type="xml">
        <xpath expr="//field[@name='invoice_line']/tree/field[@name='quantity']" position="before">
          <field name="asset_id" groups="account.group_account_manager"/>
        </xpath>
      </field>
    </record>

  </data>
</openerp>