Comment 10 for bug 768817

well it seems to me to be a design and usability issue
you need very very educated users to make them understanding the logic behind

IMHO OPENERP needs 2 filter types
* apply on record level
* apply on group level

Example
Name | Debit | Credit | Balance
-------------------------------------------------------
account 1 | 100 | 0 | 100
account 1 | 0 | 100 | -100

-> When we apply Group by Account, we the following result. (As you can see in the client.)
Name | Debit | Credit | Balance
-------------------------------------------------------
account 1 | 100 | 100 | 0

-> Now if we apply the filter Balance <> 0 (!!!!), it will give the following result.
Name | Debit | Credit | Balance
-------------------------------------------------------
account 1 | 100 | 100 | 0