File: ir_rule.xml

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<odoo noupdate="1">

    <record id="user_iap_account" model="ir.rule">
      <field name="name">User IAP Account</field>
      <field name="model_id" ref="model_iap_account"/>
      <field name="groups" eval="[(4, ref('base.group_user'))]"/>
      <!-- partners can CUD services linked to themselves -->
      <field name="domain_force">['|', ('company_ids', '=', False), ('company_ids', 'in', company_ids)]</field>
    </record>

</odoo>