odoo/addons/account_analytic_default/security/account_analytic_default_security.xml

<?xml version="1.0" encoding="utf-8"?>
<openerp>
    <data>

    <record id="analytic_default_comp_rule" model="ir.rule">
        <field name="name">Analytic Default multi company rule</field>
        <field model="ir.model" 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>
</openerp>