account_debt_report.xml

<odoo>
    <record id="account_debt_report" model="ir.actions.report">
        <field name="name">Account Debt Report</field>
        <field name="model">res.partner</field>
        <field name="report_name">account_debt_report</field>
        <field name="report_type">aeroo</field>
        <field name="in_format">oo-ods</field>
        <field name="out_format" ref="report_aeroo.report_mimetypes_xls_odt"/>
        <field name="report_file">account_debt_report/report/account_debt_report.ods</field>
        <field name="tml_source">file</field>
    </record>
</odoo>