The French balance sheet for the assets needs two more column to sum the gross, depreciation and net amounts.
Dividing each account type into two subtype is not enough because it is needed to have the sum of all gross and depreciation amounts.
So I think the proper solution is that the account_fr module adds two new computed amount field that filter the child base on the code. So for gross amount, it exclude all account matching '?.*' and for depreciation amount the opposite.