account-financial-tools/account_asset_low_value/views/account_asset_views.xml

<odoo>
    <record model="ir.ui.view" id="account_asset_view_form">
        <field name="name">account.asset.form</field>
        <field name="model">account.asset</field>
        <field
            name="inherit_id"
            ref="account_asset_management.account_asset_view_form"
        />
        <field name="arch" type="xml">
            <field name="value_residual" position="after">
                <field
                    name="low_value"
                    attrs="{'invisible': [('low_value', '=', False)]}"
                />
            </field>
        </field>
    </record>
    <record id="account_asset_view_search" model="ir.ui.view">
        <field name="name">account.asset.search</field>
        <field name="model">account.asset</field>
        <field
            name="inherit_id"
            ref="account_asset_management.account_asset_view_search"
        />
        <field name="arch" type="xml">
            <xpath expr="//filter[@name='removed']" position="after">
                <separator />
                <filter
                    string="Normal Asset"
                    name="normal"
                    domain="[('low_value', '!=', True)]"
                />
                <filter
                    string="Low Value Asset"
                    name="low_value"
                    domain="[('low_value', '=', True)]"
                />
            </xpath>
        </field>
    </record>
</odoo>