diff --git a/odex25_accounting/account_chart_of_accounts/reports/account_report_coa.py b/odex25_accounting/account_chart_of_accounts/reports/account_report_coa.py
index dd75ec958..c504dbfa8 100644
--- a/odex25_accounting/account_chart_of_accounts/reports/account_report_coa.py
+++ b/odex25_accounting/account_chart_of_accounts/reports/account_report_coa.py
@@ -322,7 +322,7 @@ class AccountChartOfAccountReport(models.AbstractModel):
 
         # Add lines.
         for y in range(0, len(lines)):
-            level = lines[y].get('level')
+            level = lines[y].get('level') or 1
             if lines[y].get('caret_options'):
                 style = workbook.add_format({'font_name': 'Arial', 'font_size': 12, 'font_color': '#666666'})
                 col1_style =  workbook.add_format({'font_name': 'Arial', 'font_size': 12, 'font_color': '#666666', 'indent': level - 1})