diff --git a/odoo_module_migrate/migration_scripts/migrate_140_150.py b/odoo_module_migrate/migration_scripts/migrate_140_150.py
index 25a41e08..a218542a 100644
--- a/odoo_module_migrate/migration_scripts/migrate_140_150.py
+++ b/odoo_module_migrate/migration_scripts/migrate_140_150.py
@@ -1,7 +1,102 @@
+# Copyright (C) 2024 - Today: NextERP Romania (https://nexterp.ro)
+# @author: Mihai Fekete (https://github.com/NextERP-Romania)
 # License AGPL-3.0 or later (https://www.gnu.org/licenses/agpl).
 
+import ast
+import json
+import lxml.etree as et
+import os
+
 from odoo_module_migrate.base_migration_script import BaseMigrationScript
 
 
+def add_asset_to_manifest(assets, manifest):
+    """Add an asset to a manifest file."""
+    if "assets" not in manifest:
+        manifest["assets"] = {}
+    for asset_type, asset_files in assets.items():
+        if asset_type not in manifest["assets"]:
+            manifest["assets"][asset_type] = []
+        manifest["assets"][asset_type].extend(asset_files)
+
+
+def remove_asset_file_from_manifest(file, manifest):
+    """Remove asset file from manifest views."""
+    if "data" not in manifest:
+        return
+    for file_path in manifest["data"]:
+        if file_path == file:
+            manifest["data"].remove(file)
+
+
+def remove_node_from_xml(record_node, node):
+    """Remove a node from an XML tree."""
+    to_remove = True
+    if node.getchildren():
+        to_remove = False
+    if to_remove:
+        parent = node.getparent() if node.getparent() is not None else record_node
+        parent.remove(node)
+
+
+def reformat_assets_definition(
+    logger, module_path, module_name, manifest_path, migration_steps, tools
+):
+    """Reformat assets declaration in XML files."""
+
+    manifest = tools._get_manifest_dict(manifest_path)
+    parser = et.XMLParser(remove_blank_text=True)
+    assets_views = [
+        "web.assets_backend",
+        "web.assets_common",
+        "web.assets_frontend",
+        "web.assets_qweb",
+        "web.assets_tests",
+        "website.assets_frontend",
+        "website.assets_editor",
+        "website.assets_frontend_editor",
+        "website.assets_wysiwyg",
+        "web_enterprise.assets_backend",
+        "web_enterprise.assets_common",
+        "web_enterprise._assets_backend_helpers",
+    ]
+    for file_path in manifest.get("data", []):
+        if not file_path.endswith(".xml"):
+            continue
+        xml_file = open(os.path.join(module_path, file_path), "r")
+        tree = et.parse(xml_file, parser)
+        record_node = tree.getroot()
+        for node in record_node.getchildren():
+            if node.get("inherit_id") in assets_views:
+                for xpath_elem in node.xpath("xpath[@expr]"):
+                    for file in xpath_elem.getchildren():
+                        elem_file_path = False
+                        if file.get("src"):
+                            elem_file_path = ["".join(file.get("src"))]
+                        elif file.get("href"):
+                            elem_file_path = ["".join(file.get("href"))]
+                        if elem_file_path:
+                            add_asset_to_manifest(
+                                {node.get("inherit_id"): elem_file_path},
+                                manifest,
+                            )
+                            remove_node_from_xml(record_node, file)
+                    remove_node_from_xml(record_node, xpath_elem)
+            remove_node_from_xml(record_node, node)
+        # write back the node to the XML file
+        with open(os.path.join(module_path, file_path), "wb") as f:
+            et.indent(tree)
+            tree.write(f, encoding="utf-8", xml_declaration=True)
+        if not record_node.getchildren():
+            remove_asset_file_from_manifest(file_path, manifest)
+            os.remove(os.path.join(module_path, file_path))
+    manifest_content = json.dumps(manifest, indent=4, default=str)
+    manifest_content = manifest_content.replace(": true", ": True").replace(
+        ": false", ": False"
+    )
+    tools._write_content(manifest_path, manifest_content)
+
+
 class MigrationScript(BaseMigrationScript):
-    pass
+
+    _GLOBAL_FUNCTIONS = [reformat_assets_definition]
diff --git a/odoo_module_migrate/tools.py b/odoo_module_migrate/tools.py
index 7618bcc4..e9bc44f7 100644
--- a/odoo_module_migrate/tools.py
+++ b/odoo_module_migrate/tools.py
@@ -2,6 +2,7 @@
 # @author: Sylvain LE GAL (https://twitter.com/legalsylvain)
 # License AGPL-3.0 or later (http://www.gnu.org/licenses/agpl.html).
 
+import json
 import subprocess
 import re
 import pathlib
@@ -79,3 +80,13 @@ def get_files(module_path, extensions):
         file_paths.extend(module_dir.rglob(f"*{ext}"))
 
     return file_paths
+
+
+def _get_manifest_dict(manifest_path):
+    """Load the module manifest from the file system."""
+    manifest = {}
+    if not manifest_path:
+        return {}
+    with open(manifest_path, mode="r") as f:
+        manifest.update(ast.literal_eval(f.read()))
+    return manifest