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account-financial-tools/account_asset_management/views/account_invoice_line.xml

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<?xml version="1.0" encoding="utf-8"?>
<odoo>
<record id="view_invoice_line_form" model="ir.ui.view">
<field name="name">account.invoice.form.add.asset_profile</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_profile_id" invisible="context.get('type') not in ['in_invoice', 'in_refund']"/>
</field>
</field>
</record>
</odoo>